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STATISTICS OF INCOME 

FOR 1941 



CDMP5L£5> FROM INDIVIDUAL INCOME TA5C RETURNS 
'JV^XAI^LE riDUCURV fNCOME TAX RETURNS., ESTATE 
TAX i^ETURNS. AND GIFT TAX RETURNS 



UNITED STATES TREASURY DEPARTMENT 
BUmiAJ OF iNTKRNAL REVENU??: ^ W/^SHINCTON. D. C. 



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Given By 
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UNITED STATES TREASURY DEPARTMENT 

BUREAU OF INTERNAL REVENUE 



STATISTICS OF INCOME 
FOR 1941 

PART 1 

I 

PRELIMINARY REPORT 

OF 

INDIVIDUAL INCOME TAX RETURNS AND TAXABLE 

FIDUCIARY INCOME TAX RETURNS FILED 

IN PERIOD JANUARY THROUGH JUNE 1942 



PREPARED UNDER DIRECTION OF THE 

COMMISSIONER OF INTERNAL REVENUE 

BY THE 

STATISTICAL SECTION, INCOME TAX UNIT 



UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : 1943 



For sale by the Superintendent of Documents, U. S. Government Printing Office 
Washington, D. C. Price 10 cents 



U. S. SUPERINTENDENT OF DOCUMENTS 
MAY 18 1943 



CONTENTS 



Page 

Official transmittal 1 

Summary data 1-2 

Changes in law affecting returns for taxable year 1941 2 

Returns included 3 

Classification of returns 3 

Data tabulated 3-4 

Description of tabulated items 4-6 

Sources of income and deductions 6-7 

TABLES 

Taxable and nontaxable returns: Number of returns, net income, per- 
sonal exemption, credit for dependents, earned income credit, total tax^ 
normal tax, surtax, alternative tax, defense tax, average total tax, and 
effective tax rate: 

1. Individual returns and taxable fiduciary returns, with net income 

by net income classes, and taxable returns by type of tax liability; 

also aggregates for individual returns with no net income 8-11 

1-A. Individual returns with net income by net income classes, and 
taxable returns by type of tax liability; also aggregate for 

individual returns with no net income 12-15 

Simple and cumulative distribution of number of returns, net income, and 
total tax, with corresponding percentage distribution; also aggregate 
for individual returns with no net income: 

2. Individual returns and taxable fiduciary returns with net income 

by net income classes; also aggregate for individual returns with 

no net income 16-17 

2-A. Individual returns with net income by net income classes; also 

aggregate for individual returns with no net income 17-18 

Number of returns, sources of income and deductions, and net income: 

3. Individual returns and taxable fiduciary returns, with net income 

by net income classes; also aggregate for individuals witli no 

net income 19-21 

3-A. Individual returns with net income by net income classes; also 

aggregate for individual returns with no net income 22-25 

4. Historical summary, 1914-1941, for individual returns and taxable 

fiduciary returns, with net income, by net income classes: Num- 
ber of returns, Tiet income and tax: also aggregate for individual 

returns with no net income, 1928-1941 26-31 

Filing requirements, personal exemption, and credit for dependents under 

Federal tax laws affecting individual and fiduciary returns, 1914-1941 __ 32-33 

m 



PRELIMINARY REPORT, STATISTICS OF INCOME FOR 1941, PART 1 



INDIVIDUAL INCOME TAX RETURNS AND TAXABLE FIDUCIARY 
INCOME TAX RETURNS 

Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, April 3, 1943, 

Sir: I have the honor to transmit herewith the preUminary report, 
Statistics of Income for 1941, Part 1, prepared from individual incorne 
tax retm-ns and taxable fiduciary income tax returns for 1941 filed in 
the period January through June 1942. 

SUMMARY DATA 

The total number of returns filed in the six months' period is 
25,618,013, an increase of 11,142,273 returns, or 77.0 percent, over 
those filed in the corresponding period in the previous year. Of the 
total returns, 25,535,295 are individual returns, including 10,057,299 
filed on the optional return, iForm 1040A, which may be used if gross 
income from certain sources is not more than $3,000, and 82,718 are 
taxable fiduciary returns filed for estates and trusts. 

The total net income reported is $58,862,154,484, and total tax is 
$3,892,410,074, an increase of 62.5 percent and 160.5 percent, respec- 
tively, as compared with the preliminary report for 1940. 

There are 17,417,215 taxable returns, of which 17,334,201 are indi- 
vidual returns with $45,662,323,608 net income and $3,805,589,293 
tax liabihty; 82,718 taxable fiduciary returns with $323,807,119 net 
income and $84,517,405 tax liability; and 296 are individual returns 
with no net income, showing a deficit of $7,557,945 but with alternative 
tax of $2,303,376. 

Of the 8,200,798 nontaxable returns, 8,101,499 are individual returns 
with net income of $12,876,023,757 — nontaxable because exemptions 
and credits exceed net income; and 99,299 are individual returns with 
no net income showing a deficit of $284,023,492 — returns on which 
deductions equal or exceed total income. 

The combined normal tax and surtax liability of $2,460,144,386 is 
reported on 11,247,902 individual returns. Form 1040, and taxable 
fiduciary returns with net income. The alternative tax of 
$1,070,262,728 is reported on 67,756 individual returns with net in- 
come. Form 1040; 1,743 taxable fiduciary returns with net income; 
and 296 individual returns with no net income owing to net long-term 
capital loss. The optional tax Habihty of $360,860,694 reported on 
6,099,518 individual returns. Form 1040A, is paid in lieu of the normal 
tax and surtax. The defense tax of $1,142,266 is reported on fiscal 
and part year returns beginning in 1940, for individual and taxable 
fiduciary returns with net income. 

For all returns with net income the average tax is $152, and the 
effective tax rate is 6.6 percent; for the taxable returns with net 
income the average tax is $223, and the effective tax rate is 8.5 percent. 

1 



I STATISTICS OF INCOME 

The number of returns, amount of net income, deficit, and taxes, for 
1941 and 1940, and the percent of increase or decrease, are shown in 
the following table: 

Individual returns and taxable fiduciary returns, 1941 and 1940: Number of returns, 

net income, deficit, and taxes 

[Money figures in thousands of dollars] 





Preliminary report 


Increase or decrease (— ) 
1941 over 1940 




1941 


1940 


Number or 
amount 


Percent 


Total individual and taxable fiduciary returns: 

Number of returns 

Net income 


125.618,013 

58,862.154 

291,581 

2 3,892,410 


14,475,740 

36,231,054 

244,555 

1, 494, 139 


11, 142, 273 

22, 631, 100 

47,026 

2, 398. 271 


76. 97 
62. 4« 


Deficit .- 


19 23 


Total tax. 


160 51 






Taxable individual and fiduciary returns: 
M ith net income: 

Num ber of returns 


17, 416, 919 
1 45, 986, 131 
2 3.890,107 


7.389,271 

23,4)8,412 

1,493,666 


10.027,648 
22, 567, 719 
2, 396, 441 


135 71 


Net income. 


96.37 


Tax 


160.44 






Normal tax. 


556, 586 

1, 903. 558 

1,067,959 

1,142 

360, 861 


403. 434 
425,012 
536, 802 
128, 418 


153, 152 
1,478,546 

531, 158 
-127.276 


37 96 


Surtax. 


347.88 


Alternative tax ' 


98.96 


Defense tax *... 


—99. 11 


Optional tax 












Individual returns with no net income: 

Number of returns 


296 

7,558 

» 2, 303 


46 

2,551 

473 


250 
5.007 
1,830 


543. 48 


Deficit 

Alternative tax 


196.31 
387. 02 






Nontaxable individual returns: 
With net income: « 

Number of returns 


8,101.499 
12,876,024 

99, 299 
284, 023 


7,020,355 
12, 812, 642 

66.068 
242, 005 


1,081,144 
63,381 

33, 231 
42,019 


15.40 


Net income. 


.49 


With no net income: ' 

Number of returns 


50.30 


Deficit 


17.36 







For footnotes, see p. 24. 



CHANGES IN LAW AFFECTING RETURNS FOR TAXABLE YEAR 1941 

The principal changes, in the Internal Revenue Code as amended 
by the Revenue Act of 1941, affecting the data on returns with 
taxable year beginning after December 31, 1940, are: Elimination of 
the defense tax; imposition of surtax upon the entire surtax net in- 
come with an increase in the surtax rates; provision for an optional 
tax on individuals with certain gross income of $3,000 or less, in lieu 
of the normal tax and surtax; reduction in the amount of gross income 
for wbich a return is required to be filed (1) from $2,000 to $1,500 for 
a married person living with husband or wife for the entire taxable 
year, or a person who is head of a family, and (2) from $800 to $750 
for a single person, a married person not living with husband or wife, 
or an estate; reduction of the personal exemption (1) from $2,000 to 
$1,500 for a married person living with husband or wife for the entire 
taxable year, or a person wlio is head of a family, and (2) from $800 
to $750 for a single person, a married person not living with husband 
or wife, or an estate; and disallowance of credit for one dependent 
when taxpayer is head of a family by reason of one or more dependents 
for whom he would be entitled to credit. 

The Pubhc Debt Act of 1941 provides for the taxation of interest 



STATISTICS OF INCOME 6 

on obligations issued on and after March 1, 1941, by the United States 
or any agency or instrumentality thereof. 

RETURNS INCLUDED 

The returns included in this report are for the income year 1941. 
filed in the period January through June 1942, under the Internal 
Revenue Code as amended. The returns are, in general, for the 
calendar year ending December 31, 1941; however, a neghgible num- 
ber of returns, for a fiscal year, other than a calendar year, ending 
within the period July 1941 through June 1942, and for a part year 
•with the greater part of the accounting period in 1941, are included. 

The returns from wliich data are tabulated are individual returns, 
Forms 1040, 1040A, and 1040B, and taxable fiduciary returns, Form 
1041, filed for estates and trusts. Form 1040A, the optional form, 
may be filed by individuals with gross income of not more than 
$3,000 from salary, wages, compensation for personal services, divi- 
dends, interest, rent, annuities, and royalties. Form 1040B is filed 
by nonresident aliens with business or office within the United States. 
Amended returns and tentative returns are excluded. 

Nontaxable returns for individuals with net income and for indi- 
viduals with no net income are included in the tabulations because 
of certain requirements for filmg returns (see p. 32), The statistics 
are taken from the returns as filed by the taxpayer, prior to any 
revisions that may be made as a result of audit by the Bureau of 
Internal Revenue. 

CLASSIFICATION OF RETURNS 

Individual returns are classified as (1) taxable and nontaxable, and 
(2) returns with net income or returns with no net income. The 
fiduciary returns in this report are taxable returns with net income. 
Taxable returns of individuals. Form 1040, and taxable fiduciaries are 
classified by type of tax liability. Individual returns with net income, 
Form 1040, and taxable fiduciary returns with net income are classified 
by net income classes. 

The classification for taxable and nontaxable returns is based on 
the existence or nonexistence of a tax liability, regardless of the amount 
of net income or deficit. Returns showing either normal tax or surtax, 
or both, are classified as returns with normal tax and surtax, while 
returns showmg alternative tax are classified as returns with alterna- 
tive tax. 

Returns are classified as returns with net income when total income 
exceeds total deductions, and as returns with no net income when 
total deductions equal or exceed total income. This classification is 
based on the existence of a net income or a deficit, regardless of the 
ordinary net income or the tax liability. Returns of individuals, 
Form 1040, and taxable fiduciaries, with net income, are segregated 
into net income classes based on the amount of net income. Data 
are presented by 35 net income classes in tables 1 and lA, and by 10 
classes in the subsequent tables. 

DATA TABULATED 

Data tabulated for this report are in part completely tabulated from 
the returns and in part estimated on the basis of samples. The data 
are completely tabulated from all (1) taxable fiduciary returns, (2) in- 
dividual returns with net income $25,000 and over, and (3) individual 
returns with no net income. The data for individual returns, Form 



4 STATISTICS OF INCOME 

1040, with net income under $25,000, and those for individual returns^ 
Form 1040A, with gross income of $3,000 or less, are estimated on 
the basis of samples of such returns. 

Composite data for taxable individual returns, Form 1040, and 
taxable fiduciary returns. Form 1041, are presented in tables 1, 2, and 
3, which also show aggregates for individual returns. Form 1040A^ 
and individual returns with no net income, Form 1040. Data for in- 
dividual returns exclusively are shown in tables 1-A, 2-A, and 3-A. 
Detailed information for taxable fiduciary returns will be included in 
the complete report, Statistics of Income for 1941, Part 1, 

In this report for the first time, data for individual returns, Form 
1040A, are tabulated separately from data for returns, Form 1040. 
Return Form 1040A, for 1941, is an optional form which may be used 
at the election of the individual if gross income is not more than $3,000 
from (1) salaries, wages, and compensation for personal services, and 
(2) dividends, interest, rents, annuities, and royalties. Only two 
items, salaries, etc., and total income are comparable with the same 
items on Form 1040A for prior years. Deductions and the amount 
of net income are not reported; therefore, a classification on the basis 
of net income can not be made for returns, Form 1040A, for 1941. 
In tables 1 through 3-A, in which data are distributed by net income 
classes, the information for Form 1040 A is shown in the aggregate. 
In presenting the data for Form 1040 A the amount of gross income is 
tabulated both as total income and as net income; and the optional 
tax, paid in lieu of normal tax and surtax, is shown as total tax. The 
amount of personal exemption is determined from the taxpayer's 
status as indicated on the return. Earned income credit is com- 
puted as 10 percent of the gross income. 

Historical composite data, showing number of returns, net income, 
and tax for individual returns and taxable fiduciary returns, with net 
income, 1914-1941, are tabulated by net income classes in table 4, 
which also shows aggregate data for individual returns with no net 
income^, 1928-1941. In comparing the data from year to year, con- 
sideration should be given to changes in tax laws affecting the indi- 
vidual and fiduciary returns. A chart showing filing requirements, 
personal exemption, and credit for dependents, 1914-1941, is pre- 
sented on page 32. 

DESCRIPTION OF TABULATED ITEMS 

Net income, for individual returns, means the excess of total income 
over total deductions. Net income, for fiduciary returns, means the 
net income taxable to the fiduciary and is the excess of total income 
over the sum of total deductions and amount distributable to bene- 
ficiaries. 

Deficit for individual returns means the excess of total deductions 
over total income. 

Ordinary net income, for individual returns, means net income ex- 
clusive of net long-term capital gain or loss, and for fiduciary returns 
means net income taxable to the fiduciary exclusive of net long-term 
capital gain or loss. 

Surtax net income, for individual returns with normal tax and sur- 
tax liability, is the excess of net income over the sum of personal 
exemption and credit for dependents; for returns with alternative tax 



STATISTICS OF HSTCOME 5 

liability, the excess of ordinary net income over personal exemption 
and credit for dependents. Surtax net income, for fiduciary returns 
with normal tax and surtax liability, is the excess of net income 
taxable to the fiduciary over personal exemption allowed an estate 
or the credit allowed a trust in lieu thereof; for fiduciary returns with 
alternative tax liability, surtax net income is the excess of ordinary 
net income over personal exemption allowed an estate or the credit 
allowed a trust in lieu thereof. 

Normal tax net income, for individual returns, is the surtax net 
income less partially tax-exempt interest on Government obligations, 
dividends on share accounts in Federal savings and loan associations, 
and earned income credit. Normal tax net income, for fiduciary 
returns, is the surtax net income less the fiduciary's balance of partially 
tax-exempt interest on Government obligations and dividends on 
share accounts in Federal savings and loan associations. 

Normal tax and surtax liability is based on net income as defined, 
and is reported on (1) returns without net long-term capital gain or 
loss, (2) returns with net long-term capital gain when the combined 
normal tax and surtax is less than the alternative tax based on ordi- 
nary net income, and (3) returns with net long-term capital loss when 
the combined normal tax and surtax is greater than alternative tax 
based on ordinary net income. Normal tax is 4 percent of the normal 
tax net income. Surtax is imposed on the surtax net income at gradu- 
ated rates ranging from 6 percent on the first $2,000 to 77 percent on 
surtax net income over $5,000,000. 

Alternative tax liability is based on ordinary net income as defined, 
and is reported on (1) returns with net long-term capital gain, if the 
alternative tax is less than the combined normal tax and surtax based 
on net income, and (2) returns with net long-term capital loss, if the 
alternative tax is greater than the combined normal tax and surtax 
based on net income. The alternative tax on returns with net long- 
term capital gain is the normal tax and surtax on ordinary net income 
plus 30 percent of the net long-term capital gain; on returns with net 
long-term capital loss it is the normal tax and surtax on ordinary net 
income minus 30 percent of the net long-term capital loss. The normal 
tax and surtax rates are the same as stated above. 

Defense tax liability, on returns with taxable year beginning prior 
to January 1, 1941, is 10 percent of the total income tax before deduct- 
ing tax credits, but not in excess of 10 percent of the amount by which 
the net income exceeds such income tax, computed without regard to 
defense tax. 

Total tax as tabulated in this report is the aggregate of normal tax, 
surtax, alternative tax, defense tax, and the optional tax paid in lieu 
of normal tax and surtax, reported on the optional return, Form 1040A. 

Personal exemption allowed individuals and fiduciaries, and the 
credit in lieu thereof allowed trusts, are stated on page 32. 

A credit of $400 is allowed for each dependent (other than husband 
or wife) under 18 years of age, or incapable of self-support because 
mentally or physically defective, whose chief support was received 
from the taxpayer, except that, in the case of a taxpayer who is head 
of a family by reason of one or more dependents for whom he would be 
entitled to credit, the credit is allowed for each of such dependents, 
except one. 

515902 — 43 2 



b STATISTICS OF INCOME 

Earned income credit is 10 percent of the earned net income which 
cannot exceed $14,000, or 10 percent of the net income, whichever is 
smaller. The earned income credit on the optional return, Form 
1040A, is 10 percent of gross income. 

SOURCES OF INCOME AND DEDUCTIONS 

Income from the various sources is the net amount, that is, the excess 
of gross receipts over deductions as reported in the schedules on the 
returns, and the aggregate tabulated for each source is the sum of the 
net amounts of income from that source. Negative amounts reported 
mider "Income" are transferred in tabulation to deductions, and are 
included in the amounts tabulated for a specified deduction or "Other 
deductions." 

Partially tax-exempt interest on Government obligations is interest 
on United States savings bonds, and Treasury bonds owned in 
excess of $5,000, and obligations of instrumentalities of the United 
States other than those issued under the Federal Farm Loan Act or 
that act as amended, all of which were issued prior to March 1, 1941. 
There is included each partner's or beneficiary's share of interest on 
such obligations owned by partnerships, estates, and trusts. Tax- 
able interest on Government obUgations is interest on Treasury 
notes issued on or after December 1, 1940, and on obligations of the 
United States or any agency or instrumentality thereof, issued on or 
after March 1, 1941. 

Dividends on share accounts in Federal savings and loan associa- 
tions, including those received through partnerships and fiduciaries, 
are tabulated separately for the first time. For 1940, such dividends 
are included in other income. 

Rents and royalties are the net profits after deducting depreciation, 
repairs, interest, taxes, and other expenses from the gross rent re- 
ceived, and after deducting depletion from gross royalties received. 

Annuities are shown separately for the first time. In previous years 
annuities are included in other income. 

Short-term capital gain or loss applies to sales or exchanges of 
capital assets held 18 months or less. The net short-term capital gain 
included in total income is after the deduction for net short-term 
capital loss carried over from the preceding taxable year. The 
amount carried over cannot exceed the net income for 1940 and can 
be deducted only to the extent of the current year net short-term 
capital gain. In 1941, short-term capital losses were allowed only 
to the extent of the short-term capital gains, but the net short-term 
capital loss (not in excess of the net income for 1941) may be carried 
over into 1942 and applied against the short-term capital gains not 
off'set by short-term capital losses of 1942. Tabulated amounts 
include net short-term capital gain or loss from partnerships and 
common trust funds. 

Long-term capital gain or loss applies to sales or exchanges of capital 
assets held more than 18 months. The amounts recognized for long- 
term capital gain or loss in 1941 were 66;3 percent of gain or loss from 
sales or exchanges of capital assets held over 18 months but not over 
24 months, and 50 percent of gain or loss from sales or exchanges of 
capital assets held over 24 months. Tabulated amounts include 
net long-term capital gain or loss from partnerships and common 
trust funds. 



STATISTICS OF INCOME 7 

Business projfit or loss is the current year net profit or loss after 
deducting cost of goods sold and other business expenses reported in 
the business schedule. Compensation of the proprietor is not allowed 
as a deduction. The net operating loss deduction due to a net oper- 
ating loss from business for the preceding taxable year is not a business 
deduction (but is allowable against total income). 

Partnership profit or loss excludes partially tax-exempt interest on 
Government obligations issued prior to March 1, 1941, and net gain 
or loss from sales or exchanges of capital assets, each of which is 
reported in its respective source of income or deduction ; and dividends 
on share accounts in Federal savings and loan associations which are 
reported in the schedule for interest on Government obligations but 
are tabulated separately. Charitable contributions and the net oper- 
ating loss deduction, not being deductible in computing partnership 
profit or loss, are reported on the partner's income tax return in 
contributions and other deductions, respectively. 

Income from fiduciaries excludes partially tax-exempt interest on 
Government obligations issued prior to March 1, 1941; and net gain 
or loss from sales or exchanges of capital assets received from common 
trust funds, each of which is reported in its respective source of income 
or deduction; and dividends on share accounts in Federal savings 
and loan associations which are reported in the schedule for interest 
on Government obhgations but are tabulated separately. The net 
operating loss deduction not being deductible in computing income 
from common trust funds, is reported on the beneficiary's income tax 
return in other deductions. However, the net operating loss deduc- 
tion is deducted from all other fiduciary income reported in the benefi- 
ciary's return. 

Other income excludes annuities and dividends on share accounts 
in Federal savings and loan associations reported on Form 1040, 
both of which are tabulated separately for the first time. The 
amount of dividends, interest, rent, annuities, and royalties, reported 
in one sum, on individual returns, Form 1040A, is included in other 
income. 

Additional returns filed in period July through December 1942 
will be included in the complete report. Statistics of Income for 1941, 
Part 1, which will contain detailed statistics compiled from individual 
returns, fiduciary returns, gift tax returns, and estate tax returns, 
filed during the calendar year 1942. 
Respectfully, 

Guy T. Helvering, 
Commissioner of Internal Revenue. 

Hon. Henry Morgenthau, Jr., 

Secretary oj the Treasury, 



STATISTICS OF INCOME 



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14 



STATISTICS OF IXCOME 



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cooO'^'-H'^i^oocNor^t^r-co— ^oa:^r--Tj*o6 

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(£>OOOCOC:'— "OCMCMiOiO.— r^COCO-^Cv^ — CO--H 

Oi — aJcoo:)r^'OTt-*oXi05cocooocoi--CMo:»cooco 
coo>CMcoT^o»ociodcoododt^orocC'^*»oio'ooCM 

t^OiOOt^COcOiCiiO'^'^COiO'— 'OOCOOOCOt^COC^CM 



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Or-*.— it-ii— «i-HCMCMCOrt*iOCOI^0001»-l 



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I-) CMCO-^tOCOt^OOOJO—tCMcO'^'OCOt^COOSQ^CM 



STATISTICS OF INCOME 



15 



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16 



STATISTICS OF INCOME 



Table 2. — Individual returns and taxable fiduciary returns, with net income,. 1941, 
by net income classes: Simple and cumulative distribution of number of returns, 
net income, and total tax, with corresponding percentage distribution; also aggregate 
for indiiiiual returns with no net income 

[Returns filed in period January through June 1942] 

[Net income classes and money figures in thousands of dollars] 





Number of returns 


Net income « classes 


Simple distribution 


Cumulative distri- 
bution from high- 
est income class 


Cumulative distribu- 
tion from lowest 
income class 




Number 


Percent of 
total 


Number 


Percent of 
total 


Number 


Percent of 
total 


Individual returns and taxable fi- 
duciary returns with net income: 
Form 1040A (est.) 12 


10, 057, 299 

14, 528, 351 

623, 770 

241,388 

48, 318 

14,514 

2,658 

1,551 

357 

161 

51 


39.41 

56.93 

2.45 

.94 

.19 

.06 

.01 

(•') 
(IS) 

(") 
(i«) 


25, 518, 418 

15,461.119 

932, 768 

308, 998 

67, 610 

19. 292 

4,778 

2,120 

569 

212 

51 


100. 00 

60.59 
3.66 
1.21 
.27 
.08 
.02 
.01 

(18) 
(18) 
(IS) 


10, 057, 299 

24, 585. 650 

25, 209, 420 
25, 450, 808 
25, 499, 126 
25,513.640 
25, 516, 298 
25, 517, 849 
25, 518, 206 
25, 518. 367 
25,518,418 


39.41 


Forms 1040 and 1041: 

Under 5 fest.)..._ 


96.34 


5 under 10 (est.) 


98.79 


10 under 25 (est.) .. 


99 73 


25 under 50 __ 


99.92 


50 under 100.. 


99.98 


100 under 150 . 


99 99 


150 under 300 


99.99 


300 under 500 


99.99 


500 under 1,000 


99,99 


1,000 and over 


100. 00 


Total returns with net in- 
come 


25, 518, 418 
99, 595 


100. 00 










Individual returns with no net in- 
come ' 




















Grand total 


25, 618, 013 


(■') 























Net income 1 


Net income ' classes 


Simple distribution 


Cumulative distri- 
bution from high- 
est income class 


Cumulative distribu- 
tion from lowest 
income class 




Amount 


Percent of 
total 


Amount 


Percent of 
total 


Amount 


Percent of 
total 


Individual returns and taxable fi- 
duciary returns with net income: 
Form 1040A (est.) >2 ... 


17, 691, 420 

29, 842, 798 

4, 192. 036 

3, 563, 744 

1,632,764 

971,327 

320,137 

308, 500 

135, 829 

110,305 

93, 292 


30.06 

60.70 
7.12 
6.05 
2.78 
1.65 
.54 
.52 
.23 
.19 
.16 


68, 862, 154 

41,170,735 

11,327,936 

7, 135. 900 

3, 572, 156 

1,939,392 

968, 064 

647, 928 

339, 427 

203, 598 

93, 292 


100. 00 

69.94 

19.24 

12.12 

6.07 

3.29 

1.64 

1.10 

.58 

.35 

.16 


17, 691, 420 

47,534,218 
51,720,255 
55, 289, 999 
56, 922, 763 
57,894.091 
58,214,227 
58, 522, 727 
58, 6,58, 557 
58, 768, 862 
58,862,154 


30.06 


Forms 1040 and 1041: 

Under 5 (est.) 

5 under 10 (est.) ._ 

10 under 25 (est.) 


80.76 
87.88 
93.93 


25 under 50 


96. 71 


50 under 100 

100 under 150.. 


98.36 
98.90 


150 under 300 _ 

300 under ,500 

500 under 1.000 

1,000 and over 


99.42 
99.65 
99.84 
100. 00 






Total returns with net in- 


58,862,154 
i< 291, 581 


100. 00 










Individual returns with no net in- 




















Grand total — 















For footnotes, see pp. 24-26. 



STATISTICS OF INCOME 



17 



Table 2. — Individual returns and taxable fiduciary returns, with net income, 1941, 
by net income classes: Simple and cumulative distribution of number of returns, 
net income, and total tax, with corresponding percentage distribution; also aggregate 
for individual returns with no net income — Continued 

[Returns filed in period January through June 1942] 
[Net income classes and money figures in thousands of dollars] 





Total tax 2 


Net income ' classes 


Simple distribution 


Cumulative distri- 
bution from high- 
est income class 


Cumulative distribu- 
tion from lowest 
income class 




Amount 


Percent of 
total 


Amount 


Percent of 
total 


Amount 


Percent of 
total 


Individual returns and taxable fi- 
duciary returns with net income: 
Form 1040A (est.) 12 


360, 861 

882, 151 
391, 289 
678, 242 
560. 403 
452, 337 
174, 116 
179, 352 
81. 385 
69, 224 
60, 746 


9.28 

22.67 
10.06 
17.44 
14.40 
11.63 
4.48 
4.61 
2.09 
1.78 
1.56 


3, 890, 107 

3, 529, 246 

2, 647, 095 

2, 255, 806 

1, 577. 564 

1,017,161 

564, 823 

390, 707 

211,355 

129, 970 

60, 746 


100. 00 

90.72 

68.05 

57.99 

40.55 

26.15 

14.52 

10.04 

5.43 

3.34 

1.56 


360, 861 

1,243,011 
1, 634, 301 

2, 312, 543 
2, 872, 946 

3, 325, 283 
3, 499, 399 
3, 678. 751 
3,760,136 
3, 829, 361 
3, 890, 107 


9.28 


Forms 1040 and 1041: 

Under 5 (est.) 

5 under 10 (est.) .. 


31.95 
42.01 


10 under 25 (est.) . 


59.45 


25 under 50 

50 under 100 -. 


73.85 
85.48 


100 under 150 


89.96 


150 under 300 


94.57 


300under500 


96. 66 


500 under 1,000 


98.44 


1,000 and over 


100. 00 


Total returns with net in- 


3,890,107 
s 2, 303 


100. 00 
CO 










Individual returns with no net in- 






















3, 892, 410 


CO 





















Table 2-A. — Individual returns, not including fiduciary returns, 1941, by net income 
classes: Simple and cumulative distribution of number of returns, net income, and 
total tax, with corresponding percentage distribution; also aggregate for individual 
returns with no net income 

[Returns filed in period January through June 1942] 
[Net income classes and money figures in thousands of dollars] 





Number of returns 


Net income classes 


Simple distribution 


Cumulative distri- 
bution from high- 
est income class 


Cumulative distribu- 
tion from lowest 
income class 




Number 


Percent of 
total 


Number 


Percent of 
total 


Number 


Percent of 
total 


Returns with net income: 

Form 1040A (est.) 12 . 


10, 057, 299 

14,458,057 

617,312 

237, 406 

47, 016 

14, 051 

2,553 

1,477 

339 

146 

44 


39.54 

56.84 
2.43 
.93 
.19 
.05 
.01 

(18) 
(18) 
(18) 
(18) 


25, 435, 700 

15,378,401 

920, 344 

303, 032 

65, 626 

18,610 

4,559 

2,006 

529 

190 

44 


100. 00 

60.46 

3.62 

1.19 

.26 

■ .07 
.02 
.01 

(18) 

(") . 

(18) 


10, 057, 299 

24,515,356 
25, 132, 668 
25, 370, 074 
25,417,090 
25,431,141 
25, 433, 694 
25, 435, 171 
25, 435, 510 
25, 435, 656 
25, 435, 700 


39.54 


Forms 1040 and 1041: 


96.38 


5 under 10 (est.) . . - 


98.81 


10 under 25 (est.) 


99.74 


25 under 50 


99.93 


50 under 100 


99.98 


100 under 150 . 


99.99 


150 under 300 . 


99.99 


300 under 500 


99.99 


500 under 1,000 


99.99 


1,000 and over 


100. 00 






Total returns with net 
income 


25,435,700 
99, 595 


100. 00 

(") 










Individual returns with no net in- 
come ' 




















Grand total 


25, 535, 295 


(") 











Por footnotes, see pp. 24-25. 



18 



STATISTICS OF INCOME 



Table 2-A. — Individual returns, not including fiduciary returns, 1941, by net income 
classes: Simple and cumulative distribution of number of returns, net income, and 
total tax, with corresponding percentage distribution; also aggregate for individual 
returns with no net income — Continued 

[Returns filed in period January through June 1942] 

[Net income classes and money figures in thousands of dollars] 





Net income ' 


Net income classes 


Simple distribution 


Cumulative distri- 
bution from high- 
est income class 


Cumulative distribu- 
tion from lowest 
income class 




Amount 


Percent of 
total 


Amount 


Percent of 
total 


Amount 


Percent of 
total 


Beturns with net income: 

Form 1040A (est.) 12 


17, 691, 420 

29,757,125 

4,146.980 

3, .503, 428 

1, 587. 972 

939. 924 

307. 890 

293. 748 

129, 246 

98, 985 

81, 630 


30.22 

50.84 

7.08 

5.99 

2.71 

1.60 

.53 

.50 

.22 

.17 

.14 


58, 538, 347 

40, 846, 928 

11,089,802 

6.942,822 

3, 439, 394 

1,851,422 

911.499 

603, 609 

309, 861 

180,615 

81, 630 


100. 00 

69.78 

18 94 

11. 86 

5.87 

3.16 

1.56 

1.03 

.53 

.31 

.14 


17, 691, 420 

47, 448, 545 
51.595.525 
55. 098. 953 

56, 686, 925 

57, 626. 849 
57. 934, 738 

58, 228, 486 
58, 357, 733 
58,456.717 
58, 538, 347 


30.22 


Forms 1040 and 1041: 

Undrr 5 (est.) 

5 under 10 (est.) 


81.06 
88 14 


10 imder 2.5 (est.) 

25 under 50 

sounder 100 _ 

100 under 150 

150 under 300_. 

300 under 500- - -.- 

500 under 1,000 


94.15 
96.84 
98.44 
98.97 
99.47 
99.69 
99.86 


1,000 and over 


100. oa 


Total returns with net 


58, 538, 347 
H 291, 581 


100. 00 
('■) 










Individual returns with no net in- 
come ' 




















Grand total 































Total tax a 


Net income classes 


Simple distribution 


Cumulative distri- 
bution from high- 
est income class 


Cumulative distribu- 
tion from lowest 
income class 




Amount 


Percent of 
total 


Amount 


Percent of 
total 


Amount 


Percent of 
total 


Eeturns with net income: 

Form 1040\ (est.) 12... 


360, 861 

875, 261 

385,140 

664, 801 

■ 544.622 

438,531 

168. 109 

171,887 

77, 992 

63. 860 

54, 526 


9.48 

23.00 

10.12 

17.47 

14.31 

11.52 

4.42 

4. 52 

2.05 

1.68 

1.43 


3, 805. 589 

3, 444, 729 

2. 569, 468 

2.184,328 

1,519,527 

974, 905 

536, 374 

368, 264 

196. 377 

11 8, ,386 

64, 526 


100. 00 

90.52 

67 52 

57.40 

39.93 

25. 62 

14.10 

9.68 

6.16 

3.11 

1.43 


360, 801 

1,236,121 
1,621.262 

2, 286, 062 
2, 830. 685 
3 269.216 

3. 437. 325 
3.609.212 
3. 687, 203 
3, 751. 0154 
3, 805, 589 


9.48 


Forms 1040 and 1041: 

Under 5 (est.) 

6 under 10 (est.) 


32.48 
42.6a 


in under 25 (est.) 

25 under .50 

sounder 100 


60. 07 
74. .38 
85 90 


100 under 150 ... 


90,32 


150 under 300 


94,84 


300 under .500 


96. 89 


600 under 1,000 


98 57 


1,000 and over 


100.00 






Total returns with net 
income 


3, 805, 589 
' 2, 303 


100. 00 
("') 










Individual returns with no net in- 




















Orand total ... 


3, 807, 893 


(") 





















For footnotes, see pp. 24-25. 



STATISTICS OF INCOME 



19 



Table 3. — Individual returns and taxable fiduciary returns, vnth net income, 1941, 
by net income classes; also aggregate for individual returns with no net income: 
Number of returns, sources of income and deductions, and net income 

[Returns filed in period January through June 1942] 

[Net income classes and money figures in thousands of dollars] 





Number of 
returns 

10, 057, 299 

14, 528, 351 

623, 770 

241,388 

48,318 

14.514 

2, 658 

1,551 

357 

161 

51 


Sources of income 




Salaries 
and 
other 
compensa- 
tion (in- 
dividual 
returns) 


Dividends 

from 
domestic 
and 
foreign cor- 
porations 19 


Interest 


Netlncome' classes 


Bank 
deposits, 
notes, 
mort- 
gages, 
corpora- 
tion 
bonds 


Government obliga- 
tions 




Partially 

tax- 
exempt 
(subject 
to surtax 
only) 20 


Taxable 

(subject 

to normal 

tax and 

surtax) 21 


Individual returns and taxable 
fiduciary returns with net income: 

Form 1040A (est.) 12 

Forms 1040 and 1041 

Under 5 (rst.) 


17, 440, 340 

25, 624, 691 

2,452,130 

1,723,835 

649, 935 

320, 575 

79, 992 

57, 442 

14, 830 

4,974 

1,242 


(3S) 

1,260,915 
473, 879 
626, 362 
435, 516 
328, 469 
134,016 
138, 456 
64, 468 
63. 741 
60. 848 


(38) 

577, 958 

125, 177 

117,174 

49, 894 

23, 808 

7,292 

6,574 

1,801 

1,834 

674 


(38) 

41,213 

13, 996 

17, 138 

7.792 

4,382 

1,570 

1,438 

378 

121 

56 


(38) 

15,818 
1 612 


6 under 10 (est.) 


10 under 25 (est.) . 


1 461 


25 under 50 


'644 


50 under 100 


198 


100 under 150 


90 


150 under 300 ...--. 


93 


300 under 500 


28 


500 under 1,000 


14 


1,000 and over 


g 






Total returns with net in- 
come 

Individual returns with no net in- 
come ' . 


25, 518, 418 
99, 595 


48, 369, 987 
57, 477 


3, 586, 670 
86, 129 


912, 185 
19, 957 


88, 084 
731 


19, 966 
1 350 






Grand total-. 


25, 618, 013 


48,427,464 


3, 672, 799 


932, 142 


88,815 


21 315 







Net income > classes 



Sources of income — Continued 



Dividends 

on share 

accounts 

in Federal 

savings 

and loan 

associations 

(subject to 

surtax 

only) 22 



Rents and 
royalties 



Annui- 
ties 23 



Capital gain 2< 



Short-term '■ 



Net short- 
term capital 
gain (in- 
eluded in 
total income 
and net in- 
come) 



Net short- 
term capital 
loss of 

preceding 
taxable year 
deducted 26 



Current 
year net 
short- 
term 
capital 
gain 27 



Individual returns and taxa- 
ble fiduciary returns with 
net income: 

Form 1040A (est.) 12 

Forms 1040 and 1041: 

Under 5 (est.) 

5 under 10 (est.) 

10 under 25 (est.) 

25 under 50 

50 under 100 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1,000 and over 



(38) 

452 

1,220 

1,197 

2,322 

355 

15 

10 

10 



(13) 



(38) 

1, 063, 978 

161,227 

130,021 

53, 108 

24,510 

7,351 

6,938 

2,449 

2,204 

92 



(38) 

120, 083 

13, 040 

9,224 

4,019 

2,300 

521 

492 

262 

64 

127 



42, 430 

24, 563 

27, 156 

14, 598 

9,291 

2,623 

2,920 

1, 272 

326 

1,579 



240 
681 
1,596 
599 
552 
632 
172 
38 



42, 670 

25, 244 

28, 752 

15, 197 

9,843 

3.254 

3,091 

1,310 

334 

1,581 



Total returns with 

net income 

Individual returns with no 
net income ' 



5,582 
15 



1,451,877 
31, 478 



150, 131 
2,145 



126, 758 
4,487 



4,519 
23 



131, 277 
4,510 



Grand total.. 

For footnotes, see pp. 24-25. 



6,597 



1, 483, 355 



152, 276 



131, 245 



4,542 



135, 787 



20 



STATISTICS OF INCOME 



Table 3.- — Individual returns and taxable fiduciary returns, with net income, 19it, 
by net income classes; also aggregate for individual returns with no net incomer 
Number of leturns, sources of income and deductions, and net income — Continued 

[Returns filed in period January through June 1942] 

[Net income classes and money figures in thousands of dollars] 





Sources of income — Continued 


Net income ' classes 


Capital 

gain i*— 

Continued 


Net gain 

from 

sales of 

property 

other 

than 

capital 

assets 29 


Business 
profit 30 


Partner- 
ship 
profit 31 


Income 
from 
fiduci- 
aries 32 


Other 
income ^s 


» 


Net long- 
term 
capital 
gain 28 


Individual returns and taxable 

fiduciary returns with net income: 

Form 1040A (est.) 12 












251,079- 
197, 938 


Forms 1040 and 1041: 

Under 5 (fst.) 


56, 998 
32, 375 
44, 340 
34. 578 
35,373 
19. 179 
35, 132 
26, 899 
24, 598 
25, 075 


29, 842 

11,851 

9,410 

2,328 

1,340 

245 

246 

23 

4 

30 


3, 920, 341 

927,513 

662,310 

218. 294 

98, 769 

28,972 

25,316 

7,866 

3,144 

1,720 


587, 000 

423,117 

540, 618 

293, 884 

181,722 

52, 899 

43, 314 

13, 461 

6, 466 

1,614 


145, 506 
121. 100 
173.519 
117.845 
88. 995 
35. 874 
42.835 
24, 098 
23, 260 
22, 770 


5 under 10 (est.) 

10 under 25 (est.) 

25 under 50 


58, 727 
53, 256. 
21,328 


50 under 100 . 


10, 919 


100 under 150 _.. 


2,218 


150 under 300 


2, 295 


300 under 500 


489 


500 under 1,000 _ 


636 


1,000 and over 


46. 






Total returns with net 

income 

Individual returns with no net in- 
come ' - -- 


334, 547 
4,329 


55, 318 
2,410 


5, 894, 245 
18, 852 


2, 144, 094 
12,428 


795, 802 
14,414 


698,932- 
4, 228 






Grand total - 


338, 876 


57, 728 


5, 913, 097 


2, 156, 522 


810, 217 


603, 160' 









Total in- 
come 


Deductions 


Net income • classes 


Net long- 
term cap- 
ital loss 24 28 


Net loss 

from sales 

of property 

other than 

capital 

assets 29 


Business 

loss 30 


Partner- 
ship loss 3' 


Individual returns and taxable fiduciary 
returns with not income: 
Form 1040.\ (est.) '2 


17,691,420 

33, 685, 163 

4,841,527 

4, 137. 022 

1.906,085 

1,131,006 

372, 857 

363, 500 

158,333 

131,385 

115,881 










Forms 1040 and 1041: 

Under 5 (est.) . . . 


302, 989 

130, 179 

150, 734 

72. 943 

38, 320 

9,970 

9, 667 

3,507 

1,962 

3,316 


36,114 

9, 624 

7,007 

2,592 

1,358 

397 

206 

108 

202 

42 


51, 033 
15, 959 
17, 696 
9, 518 
6,387 
2,178 
2, 965 
1, 219 
767 
2,613 


9,175; 


5 under 10 (est.) 

10 under 25 (est.) 


5, 493- 
5,994 


25 under .'50 _-- 

50 under 100 

100 under 150 


2,857 

1,654 

753 


1,50 and .300 


1,156. 


:j00 uniler .^OO 


246 


500 under 1.000 


6 


1,CX)0 and over . . 


2 






Total returns with net income. .. 
Individual returns with no net income ' 


64,534,177 
260, 428 


723, 587 
200, 481 


67, 649 
35, 194 


110,336 
103, 208 


27, 336 
24, 124 


Grand total. 


64,794,606 


924,068 


92, 843 


213, 603 


61,46» 



For footnotes, see pp. 21-25. 



S-TATISTICS OF INCOME 



21 



Table 3. — Individual returns and taxable fiduciary returns, with net income, 1941, 
by net income classes; also aggregate for individual returns with no net income: 
Number of returns, sources of income and deductions, and net income — Continued 

[Returns filed in period January through June 1942] 

[Net income classes and money figures in thousands of dollars] 



Net income 8 classes 



Deductions — Continued 



Contribu- 
tions 3-1 (in- 
dividual 
returns) 



Interest 
paid S6 



Taxes 
paid 35 



Loss from 
flre, storm, 

etc.35 36 

(individual 

returns) 



Bad debts 35 

(individual 

returns) 



Individual returns and taxable fiduciary- 
returns with net income: 

Form 1040A (fst.)'^ 

Forms 1040 and 1041: 

Under 5 (est.) 

5 under 10 (est.) 

10 under 25 (tst.) 

25 under 50 

SO under 100 

100 under 150 

150 under 300 

300 under 500 

600 under 1,000 

1,000 and over 



71'5, 936 

90, 559 

74, 810 

38,254 

27, 399 

11,397 

12, 655 

5,957 

6,506 

6,950 



728, 539 

105, 544 

73, 559 

27, 360 

15,023 

4,957 

4,350 

1,424 

904 

766 



1. 225, 786 

166. 068 

139,113 

68, 106 

42, 380 

14,010 

13, 227 

6,194 

4,698 

3,964 



38, 569 

5,962 

4,430 

1,286 

795 

178 

159 

26 

345 



54, 046 

19, 557 

19, 470 

10, 284 

5,134 

1,791 

3,207 

1,002 

937 

326 



Total returns with net income.. 
Individual returns with no net income ' -.. 



Grand total _ 



990, 424 
5,287 



962, 428 
26, 929 



1, 683, MS 
30, 058 



51, 848 
12, 520 



115,752 
57, 439 



995, 710 



989, 357 1, 713, 603 



64,369 



173, 192 



Net income ^ classes 



Deductions — Continued 



Other de- 
ductions 37 



Total de- 
ductions 3' 



Amount 
distribut- 
able to 
beneficia- 
ries (fidu- 
ciary re- 
turns) 



Net income ' 



Individual returns and taxable fiduciary returns 
with net income: 

Form 1040A (est.) 12 

Forms 1040 and 1041: 

Under 5 (est.)._ 

Sunder 10 (est.) 

10 under 25 (est.) 

25 under 50 

50 under 100 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1,000 and over 



497, 045 

74,615 

53, 337 

21, 884 

12, 793 

3,855 

5,147 

2,074 

1,663 

1,961 



3, 659, 230 

623, 559 

546, 150 

255, 085 

151, 242 

49, 485 

52, 738 

21, 757 

17, 990 

20, 038 



183, 135 

25, 931 

27, 127 

18, 235 

8,436 

3,236 

2,261 

747 

3,090 

2,550 



17, 691, 420 

29, 842, 798 

4, 192, 036 

3, 563. 744 

1, 632, 764 

971,327 

320, 137 

308,500 

135, 829 

110,305 

93,292 



Total returns with net income, 
Individual returns with no net income '.. 



674, 372 
56, 710 



5, 397, 275 
552, 010 



274, 748 



58, 862, 154 
i« 291, 581 



Grand total. 



731, 082 



5, 949, 285 



274, 748 



15 58, 570, 573 



For footnotes, see pp. 24-25. 



22 



STATISTICS OF INCOME 



Table 3-A. — Individual returns with net income, not including fiduciary returns, 
1941, by net income classes; also aggregate for individual returns with no net in- 
come: Number of returns, sources of income and deductions, and net income 
[Returns filed in period January through June 1942.] 
[Net income classes and money figures in thousands of dollars] 



Net income classes 



Returns with net income: 

Form 1040A (cst.)'2. -. 

Forms 1040 and 1041: 

Under 5 (est.) 

5 under 10 (e^t.) 

10 under 25 (est.). 

25 under 50 

sounder 100 _. 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1,000 and over... 

Total returns with net 

income 

Individual returns with no net in- 
come ' 

Grand total 



Number of 
returns 



10. 057, 299 

14, 468, 057 

617,312 

237, 406 

47,016 

14, 051 

2,553 

1,477 

339 

146 

44 



25, 435, 700 
99, 595 



25, 535, 295 



Sources of income 



Salaries and 
other com- 
pensation 



17,440,340 

25. 624, 691 

2, 452. 130 

1. 723, 835 

649. 935 

320. 575 

79, 992 

57, 442 

14, 830 

4.974 

1,242 



48, 369, 987 
57. 477 



48, 427, 464 



Dividends 
from do- 
mestic and 
foreign cor- 
porations" 



1, 102. 219 

426. 449 

566. 896 

390. 650 

302. 303 

124. 130 

127. 565 

69, 544 

56. 094 

63. 291 



3, 209, 132 
86. 129 



3, 295. 261 



Interest 



Bank de- 
posits, 
notes, 
mortgages, 

corpora- 
tion bonds 



514, 083 

116, 728 

109, 006 

46. 140 

22. 369 

6.669 

6.136 

1.641 

1,763 

663 



825, 198 
19, 967 



845, 155 



Government obliga- 
tions 



Partially 
tax-exempt 
(subject to 
normal tax 
and surtax 
only) 2 



(38) 

31. 663 

12.618 

16, 386 

7,156 

4,080 

1,468 

1,363 

373 

103 

64 



74, 155 
731 



74, 885 



Taxable 
(subject 
to normal 
tax and 
surtax)" 



(38) 

15,176 

1,509 

1,368 

584 

190 

82 

86 

27 

11 

8 



19,042 
1,350 



20, 392 



Net income classes 



Returns with net income: 
Form 1040A (est.)i2... 
Forms 1040 and 1041: 

Under 5 (est.) 

6 under 10 (est.)-. 

10 under 25 (est.). 

26 under 50 

sounder 100 

100 under 150 

150 under 300 

300 under 500 

500 under 1.000.... 

1,000 and over 



Total returns with 

net income 

Individual returns with no 
net income ' 



Grand total. 



Sources of income— Continued 



Dividends 

on share 

accounts in 

Federal 
savings and 
loan asso- 
ciations 
(subject 
to surtax 
only)22 



316 

1,199 

1,182 

2,321 

341 

15 

9 

10 



(13) 



6,394 
15 



5,408 



Rents and 
royalties 



(38) 

1, 030, 796 

153, 509 

122, 299 

49, 020 

22. 649 

6,829 

6.466 

2, 228 

2,204 

92 



1,396,092 
31,478 



1, 427, 570 



Annui- 
ties 23 



(3.) 

120. 083 

13, 040 

9,224 

4,019 

2.300 

521 

492 

262 

64 

127 



150,131 
2,146 



152, 276 



Capital gain 24 



Short-term 2« 



Net short- 
term capital 
gain (in- 
cluded in 
total income 
and net 
income) 



36, 239 

22, .504 

24, 290 

12. 582 

7,609 

2,331 

2,801 

1,088 

322 

661 



110, 228 
4,487 



114.715 



Net short- 
term capital 
loss of pre- 
ceding tax- 
able year 
deducted 2« 



155 

644 

1,609 

584 

478 

630 

169 

38 

5 

2 



4,214 
23 



4,237 



Current 
year net 
short- 
term 
capital 
gain 2' 



36, 394 

23,148 

26,799 

13, 166 

7.987 

2,961 

2.970 

1,125 

327 

663 



114, 442 
4,510 



118, 951 



For footnotes, see p. 24-25. 



STATISTICS OF INCOME 



23 



Table 3-A — Individual returns with net income, not including fiduciary returns, 
1941, hy net income classes; also aggregate for individual returns with no net in- 
come: Number of returns, sources of income and deductions, and net income — Con. 
[Returns filed in period January through June 1942] 
[Net income classes and money figures in thousands of dollars] 





Sources of income — Continued 


Net income classes 


Capital 
gains 2<— 
Continued 


Net gain 

from sales 

of property 

other 

than 

capital 

assets 2» 


Business 
profit 3» 


Partner- 
ship 
profit 31 


Income 
from 
fiduci- 
aries " 


Other 
income ^ 




Net long- 
term 
capital 
gain 28 


Returns with net income: 

Form 1040A (est.)i2 












251, 079 


Forms 1040 and 1041: 

Under 5 (est.) 


42, 606 
27, 568 
37, 739 
28, 721 
29, 837 
15, 968 
30, 216 
24, 332 
17, 382 
19, 264 


28, 258 

11,321 

9,042 

2,205 

1,218 

218 

243 

19 

4 

30 


3,912,197 

924, 362 

658, 881 

216, 225 

97, 376 

28, 633 

24, 495 

7,866 

3,067 

1,720 


583, 899 

421,124 

536, 098 

290, 347 

178, 505 

51,900 

43, 294 

13. 461 

6,466 

1,614 


141,367 
119, 132 
171,383 
115,608 
88. 153 
35, 154 
42, 389 
24, 097 
23, 260 
22, 770 


194, 391 


6 under 10 Cest.)- --. -. 


57. 343 


10 under 25 (est.) 


52, 037 


25 under 50 


20, 414 


60 under 100 


10. 434 


100 under 150 


2,003 


150 under 300 


2,146 


300 under 500 


475 


500 under 1,000 


636 


1,000 and over .. 


46 






Total returns with net 


273, 633 
4,329 


52, 558 
2,410 


5,874,821 
18,852 


2, 126, 707 
12.428 


783, 313 
14,414 


591, 004 


Individual returns with no net in- 


4,228 






Grand total. - - 


277, 962 


54,968 


5, 893, 672 


2, 139, 135 


797, 727 


695, 232 







Net income classes 



Total in- 
come 



Deductions 



Net long- 
term cap- 
ital loss 21 28 



Net lo.''s 

from sales 

of property 

other than 

capital 

assets 2« 



Business 
loss -" 



Returns with net income: 

Form 1040A (est.)i2 

Forms 1040 and 1041: 

Under 5 (est.) 

6 under 10 (est.) 

10 under 25 (est.) 

25 under 50 

60 under 100 

100 under 1,50 

150 under 300. 

300 under 500 

500 under 1,000 

1,000 and over 

Total returns with net income 
Individual returns with no net income '. 

Grand total 



17, 691, 420 

33, 377. 976 

4, 760, 437 

4, 038, 668 

1,835.926 

1, 087, 840 

355, 912 

345, 132 

l.'iO, 251 

116.350 

101,482 



298, 594 

128,113 

148, 690 

71.173 

37. 803 

9.661 

9,496 

3. 488 

1,959 

3,278 



35, 762 

9.489 

6,873 

2,517 

1,350 

396 

206 

108 

202 

42 



60, 802 
15, 844 
17, 530 
9,426 
6,286 
2.171 
2,965 
1,219 
767 
2,613 



63,861,394 
260, 428 



712. 254 
200, 480 



56. 943 
35, 194 



109. 623 
103, 268 



64,121,822 



912, 735 



92, 137 



212. i 



For footnotes, see p. 24-25. 



24 



STATISTICS OF INCOME 



Table 3-A — Individual returns with net income, not including fiduciary returnSf 
1941, by net income classes; also aggregate for individual returns loith no net in~ 
come: Number of returns, sources of income and deductions, and net income — Con. 
[Returns filed in period January through Jane 1942] 
[Net income classes and money figures in thousands of dollars] 





Deductions— Continued 


Net income classes 


Partner- 
ship loss 31 


Contribu- 
tions 31 


Interest 
paid 36 


Taxes 
paid 36 


Losses from 
storm, 
etc. 36 36 


Returns with not income: 
form 1040A (e«t.)i2 












Forms 1040 and 1041: 


9,050 
5,432 
5,908 
2,851 
1, 650 

751 
1, 155 

246 
6 
2 


715, 936 

90, 559 

74, 810 

38, 254 

27, 399 

11,397 

12, 655 

6,957 

6,506 

6,950 


724, 530 

104, 382 

71,830 

25, 988 

14, 405 

4,642 

4,144 

1,205 

880 

759 


1,213,547 

163, 388 

136, 243 

66, 398 

41,398 

13, 590 

12, 789 

5,882 

4,174 

3,947 


38, 569 




5,962 


10 under 25 (est.) ... 


4,430 


25 under 50 .- -._ 


1,286 


50 under 100 


795 


100 under 150 ._ 


178 


150 under 310 


159- 


300 under 500 .__ 


2S 


500 under 1,000 _ .. 


345 


1,000 and over 


98 


Total returns with net income... 
Individual returns with no net income '... 


27, 053 
24,124 


990, 424 
5,2S7 


952, 765 
26, 929 


1, 661, 357 
30, 058 


51,84g 
12, 520 


Grand total . ..-.-- 


51,177 


995, 710 


979. 695 


1,691,416 


64, 36» 










Deductions— Continued 




Net income classes 


Bad debts 25 


Other de- 
ductions 37 


Total de- 
ductions 3' 


Net income » 


Returns with net income: 

Form 1040A (est.)i2 








17,691,42* 


Forms 1040 and 1041: 

Under 5 (est ) 


54, 046 

19, 557 

19, 470 

10. 284 

5,134 

1.791 

3,207 

1,002 

937 

326 


480,014 

70, 732 

49, 455 

19, 778 

11,696 

3,445 

4,608 

1,873 

1,588 

1,838 


3, 620. 850 
613 457 
535, 240 
247. 954 
147,916 
48, 022 
51,385 
21.005 
17,365 
19, 853 


29. 757, 125 


5 under 10 (est ) . 


4,146,980- 


10 under 2'5 (est.) 


3, 503, 428 


25 under 50 


1, 587, 972 


50 under 100 . 


939, 924 


100 under 150 . 


307. 890 


150 under 300 . . 


293. 748 


300 under 500 


129, 246 


500 under 1.000 .. 


98, 985 


1,000 and over . . 


81, 63(> 








Total returns with net income 


115,752 
57, 439 


645.026 
56, 710 


5, 323. 047 
552, 010 


58, 538, 347 




'< 291, 581 










173. 192 


701. 736 


5. 875. 057 


16 58, 246. 766 





















Footnotes for tables 1, 1-A, S, 2-A, S, and 3-A 



1 Net income is the sum of (1) net income on Form 
1040, (2) pros.s income on Form 1040A, and (3) on 
tables includiiif; fiduciary returns. Form 1041, the 
net income taxable to the fiduciary. 

9 AgRretiatc of normal tax, surtax, alternative tax, 
defense tax, and the optional tax reported on Form 
1040 A. 

3 Alternative tax is reported on (1) returns with 
net long-term capital gain when sucti iiltcriiative tax 
computed on ordinary net income is less than the 
combined normal tax and surtax eominUed on net 
income including net long-term capital gain, and (2) 
returns with net loiig-tcriii capital loss when such 
alternative tax corni)Uled on ordinary net income is 
yrealer than the combined normal tax and surtax 
computed on net income after deducting net long- 
term capital loss. 

* Defen.se tax is 10 percent of the total income tax 
before deducting any credit, but not in excess of 10 
percent of the amount by which the net income 
exceeds such income tax. Reported only on returns 
with taxable year beginning prior to January 1, 
1941. 



6 Alternative tax is reported on 296 individua! 
returns, with no net income due to net long-term 
capital loss. On such returns the combined normal 
tax and surtax computed on ordinary net income 
exceeds 30 percent of the net long-term capital loss. 

6 Personal exemption, credit for dependents, and 
earned income cred iti'xcecd net income. A negligible 
number of nonlaxahle indi\i(liial returns in net 
income classes of $5,000 and over are tabulated with 
taxable returns. 

7 Total deductions equal or exceed total income. 

8 For t axable fiduciary returns, the net income used 
for olassilication and tabulation is the net income 
taxable to tlic fiduciary. 

« For 1941, the personal exemption allowed the 
head of a family and a married person living with 
husband or wife for the entire year was reduced 
from .$2,000 to $1,500, and that of a single per.son, a 
married person not living with husband or wife, 
and an estate was reduced from $800 to $750. A 
trust is allowed, in lieu of the personal exemption, a 
credit of $100 against net income. The personal 
exemption tabulated for individual returns, Form 



STATISTICS OF INCOME 



25 



Footnotes foT tables 1, 1-A, S, 2-A, 3, and S-^— Continued 



1040A, is determined from the taxpayer's status 
indicated on the return. 

10 On Form 1040 A, earned income credit is com- 
puted as 10 percent of the gross income. 

" Returns with normal tax and surtax are (1) 
returns without net long-term capital gain or loss, 
and (2) returns with net long-term capital gain or 
loss, which are subject to normal tax and surtax 
Instead of alternative tax. 

12 Form 1040A, the optional return which may be 
filed if gross income from certain sources is not more 
tlian $3,000 does not provide for the amount of net 
income. Gros-s income is tabulated both as total 
income and as net income. 

13 Less than $500. 
» Deficit. 

15 Net income less deficit. 

19 Not available. 

1' Not computed. 

18 Less than one-hundredth of 1 percent. 

1' Excludes dividends received through partner- 
ships and fiduciaries, and dividends on share ac- 
counts in Federal savings and loan associations. 

M Partially tax-exempt interest on Government 
obligations is interest on United States savings bonds 
and Treasury bonds owned in excess of $5,000, and 
obligations of instrumentalities of the United States 
other than those issued under the Federal Farm 
Loan Act or that act as amended, all of which were 
issued prior to March 1, 1941; such interest includes 
that received through partnerships and fiduciaries. 

21 Taxable interest on Government obligations is 
interest on Treasury notes issued on or after Decem- 
ber 1, 1940, and on obligations of the United States 
or any agency or instrumentality thereof, issued on 
or after March 1, 1941. 

22 Dividends on share accounts includes such 
dividends received through partnerships and fidu- 
ciaries. For 1940, these dividends were reported in 
"Other income." 

23 Tabulated separately for the first time. For 
prior years included in "Other income." 

24 Capital gain or loss is the net gain or loss from 
sales or exchanges of capital assets, i. e., property 
held by the taxpayer (whether or not connected with 
his trade or business), but not (1) stoclc in trade or 
other property which would properly be included 
in inventory if on hand at the close of the taxable 
year, (2) property held primarily for sale to customers 
in the ordinary course of trade or business, (3) 
property used in trade or business of a character 
which is subject to the allowance for depreciation, 
■or (4) an obligation of the United States or any 
possession thereof, or of a State or Territory or any 
political subdivision thereof, or the District of 
Columbia, issued on or after March 1, 1941, on a 
discount basis and payable without interest at a 
fixed maturity date not exceeding one year from date 
of issue. The tabulated amounts include each par- 
ticipant's share of net capital gain or loss to be taken 
into account from partnerships and common trust 

•funds. 

25 "Short-term" applies to capital assets held 18 
months or less. 

26 Net short-term capital loss of preceding taxable 
year deducted is the amount deducted under the 
net short-term loss carry-over provision of the In- 
ternal Revenue Code. The amount carried over 
•cannot exceed the net income for the year in which 
'the loss is sustained, and can be deducted only to 



the extent of the current year net short-term capital 

gain. 

2' Current year net short-term capital gain before 
deducting net short-term capital loss of preceding 
taxable year. This amount would have been re- 
ported for computation of net income if the net 
short-term capital loss of preceding taxable year had 
not been deductible. 

28 "Long-term" applies to capital assets held over 
18 months. Losses, from worthless stocks and bonds 
which are capital assets, are deducted in computing 
"Net long-term capital gain" and "Net long-term 
capital loss." 

29 Net gain or loss from the sales of (1) property 
used in trade or business of a character which is 
subject to the allowance for depreciation, and (2) 
obligations of the United States or any of its posses- 
sions, a State or Territory or any political subdivi- 
sion thereof, or the District of Columbia, issued on or 
after March 1, 1941, on a discount basis and payable 
without interest at a fixed maturity date not exceed- 
ing one year from date of issue. 

3" Current year business profit or loss. Net operat- 
ing loss deduction is reported in "Other deductions.'' 

31 Partnership profit or loss, as repjorted on the in- 
come tax return of the partner, excludes (1) partially 
tax-exempt interest on Government obligations 
issued prior to March 1, 1941, and (2) net gain or loss 
from sales or exchanges of capital assets, each of which 
is reported in its respective source of income or deduc- 
tion, and (3) dividends on share accounts in Federal 
savings and loan associations which are reported in 
the schedule for interest on Government obligations 
but are tabulated separately. Charitable contribu- 
tions and net operating loss deduction, not being de- 
ductible in computing partnership profit or loss, are 
reported on the partner's income tax return in "Con- 
tributions" and "Other deductions," respectively. 

32 Income from fiduciaries, as reported on the re- 
turn of the beneficiary, excludes (1) partially tax- 
exempt interest on Government obligations issued 
prior to March 1, 1941, and (2) net gain or loss from 
sales or exchanges of capital assets received from com- 
mon trust funds, each of which is reported in its re- 
spective source of income or deduction, (3) dividends 
on share accounts in Federal savings and loan associ- 
ations which are reported in the schedule for interest 
on Government obligations but which are tabulated 
separately. The net operating loss deduction, not 
being deductible in computing income from com- 
mon trust funds, is reported on the beneficiary's re- 
turn in "Other deductions," however, the net operat- 
ing loss deduction is deducted from all other fiduciary 
income reported on the beneficiary's return. 

33 Includes dividends, interest, rents, annuities, and 
royalties, reported on Form 1040A. Unlike 1940, ex- 
cludes annuities and dividends on share accounts in 
Federal savings and loan associations reported on 
Form 1040, both of which are tabulated separately. 

34 Include each partner's share of charitable con- 
tributions of partnerships, 

35 Excludes amount reported in schedule for (1) in- 
come from rents and royalties, and (2) profit or loss 
from business. 

35 Losses from fire, storm, shipwreck, or other 
casualty, or from theft, not compensated for by in- 
surance or otherwise. 

3' Include net operating loss deduction. In table 
3 amount includes losses from fire, storm, etc., and 
bad debts reported on fiduciary returns. 

38 Included in "Other income." 



26 



STATISTICS OP INCOME 



Table 4. — Individual returns and taxable fiduciary returns, with net income, 
I914-I94I, by net income classes: Number of returns, net income, and tax; also 
aggregate for individual returns with no net income, 1928-1941 

[Net income classes and money figures in thousands of dollars] 



Net income classes 


Number of returns • 


1914 


1915 


'1916 


1917 


1918 


1919 


Individual returns and taxable fiduciary 
returns, with net income: • 
Under 1 -.- 






















1, 640, 758 

838, 707 

560, 763 

270, 666 

112, 502 

30, 391 

12, 439 

3,302 

2,347 

5.59 

315 

141 


1,516,938 

1, 490, 878 

932, 336 

319, 356 

116, ,569 

28, 542 

9,996 

2, 358 

1,514 

382 

178 

67 


1, 924, 872 


2 under 3 -- 








1, 569, 741 




149, 279 

127, 448 

58,603 

14, 676 

6,161 

1,189 

769 

216 

114 

60 


127, 994 

120, 402 

60. 284 

17, 301 

6,847 

1.793 

1,326 

376 

209 

120 


157, 149 

150, 5.53 

80, 880 

23, 734 

10, 452 

2,900 

2,437 

714 

376 

206 


1, 180, 488 
438 851 


5 under 10 . . 


10 under 25 -. 


162, 485 


25 under 50 


37, 477 


50 under 100 


13, 320 


lOfl under 150 ... 


2,983 
1,864 


150 under 300 


300 unier .500 


425 


500 under 1,000 


189 


1,000 and over 


65 






Total individual and taxable fi- 
duciary returns, with net in- 
come 


357, 515 


336, 652 


429,401 


3, 472, 890 


4. 425, 114 


5, 332, 760 









Number of returns • 


Net income classes 


1920 


1921 


1922 


1923 


1924 


1925 


Individual returns and taxable fidu- 
ciary returns, with net income: » 
Under 1 




401, 849 

2, 440, 544 

2,222.031 

1,072,146 

3.53. 247 

132, 344 

28, 946 

8,717 

1, 367 

739 

162 

63 

21 


402, 076 

2,471,181 

2,129,898 

1,190,115 

391, 373 

151, 329 

35, 478 

12, 000 

2,171 

1,323 

309 

161 

67 


368. 502 

2,523,150 

2.472.641 

1, 719, 625 

387. 842 

170, 095 

39, 832 

12, 4.52 

2.339 

1,301 

327 

141 

74 


344, 876 

2,413,881 

2,112,993 

1, 800, 900 

437, 330 

191,216 

47, 061 

15,816 

3, 065 

1, 876 

457 

242 

75 


98, 178 


1 under 2 . . 


2.671,950 

2, ,569, 316 

1,337.116 

455, 442 

171, 830 

38, .548 

12,093 

2,191 

1,063 

239 

123 

33 


1,071,992 


2 under 3 

3 under 5 . 


842, 528 
1, 327, 683, 


5 under 10 


503, 652 


10 under 25 


236, 779 


25 under ,50 


59, 721 


50 under 100 


20, 958 


100 under 1.50 


4, 759- 


150 under 300 .- 


3,223 


300 under .500 


892 


500 under 1,000 


479 


1,000 and over 


207 






Total individual and taxable 
fiduciary returns, with net 
income . .- 


7,259,944 


6, 662, 176 


6, 787, 481 


7, 698, 321 


7, 369, 788 


4,171,051 













Number 


r returns ' 






Net income classes 


1926 


1927 


1928 


1929 


1930 


1931 


Individual returns and taxable fidu- 
ciary returns, with net income. » 
Under 1 . 


119,513 

1,04,5,519 

837, 792 

1, 240, 400 

560, ,549 

246, 730 

,57, 487 

20, 520 

4,724 

3, 267 

892 

468 

231 


126. 745 

996, 098 

855. 762 

1, 209, 345 

567, 700 

252, 079 

60, 123 

22, 573 

5, 261 

3, 873 

1,141 

557 

290 


111,123 

918, 447 

837, 781 

1.192.613 

628, 766 

270, 889 

68, 048 

27, 207 

7, 049 

5, 678 

1, 7,56 

983 

511 


126, 172 

903. 082 

810. .347 

1, 172, 6,55 

658, 039 

271, 454 

63, 689 

24, 073 

6, 376 

5,310 

1,641 

976 

513 


150, 000 

909, 155 

767. 684 

1. 070, 239 

550. 977 

198. 762 

40, 845 

13, 645 

3,111 

2,071 

5.52 

318 

1,50 


185, 39r 


1 under 2 . . 


862, 153 


2 under 3 


675,019- 


3 under 5 


912, 630 


6 under 10 


417, 6,5& 


10 under 25 

25 under ,50 

50 under 100 


137, 754 

24, 308 

7,830 


100 under 1.50 


1,634 


1.5f) under 300 


1,056 


300 under .500 . . 


268 


500 under 1,000 


149 


1,000 and over 


77 






Total individual and taxable 
fiduciary returns, with net 
income 


4,138,002 


4, 101, 547 


4, 070, 851 
. 72, 829 


4, 044, 327 
92, 545 


3, 707, 509 
144. 807 


3,225,924 


Individual returns with no net In- 


184, 583 










rand total 


4,138,092 


4, 101, 547 


4.143.080 


4, 136. 872 


3. 852, 376 


3,410,507 







For footnotes, see p. 33, 



STATISTICS OP ESrCOMB 



27 



Table 4. — Individual returns and taxable fiduciary returns, with net income, 
1914-194-1, by net income classes: Number of returns, net income, and tax; also 
aggregate for individual returns with no net income, 1928-1941 — Continued 

[Net income classes and money figures in thousands of dollars] 



Net income classes 


Number of returns • 


1932 


1933 


1934 


1935 


1936 


1937 


Individual returns and taxable fidu- 
ciary returns, with net income: • 
Under 1 . 


359,688 

1,489, .589 

967, 956 

703, 755 

251,014 

79, 210 

18, 480 

5,902 

995 

595 

140 

86 

20 


397,676 

1,480,717 

914, 198 

599, 075 

229, 754 

75, 643 

18, 423 

6,021 

1,084 

695 

141 

81 

50 


320,460 

1,608,095 

980, 682 

762, 536 

290. 824 

102, 892 

20, 931 

6,093 

982 

690 

116 

86 

33 


299, 594 

1,777,931 

1, 123, 699 

873. 673 

339, 842 

123, 564 

26, 029 

8,033 

1,395 

896 

206 

109 

41 


277,803 

2,111,789 

1,317,752 

1,029,144 

440. 886 

176, 649 

41, 137 

13, 620 

2,606 

1,544 

330 

178 

61 


297, 143 


1 under 2 . - . 


2, 524. 763 


2 under 3 - -- 


1, .571, 996 


3 under 5 ... . 


1,251.213 


5 under 10 .. . . 


471,171 


10 under 25 


178, 445 


25 under 50 


38. 948 


60 under 100 


12.318 


100 under 150 


2,269 


150 under 300 


1,358 


300 under 500 


312 


500 under 1,000 


162 


1,000 and over.. _ 


49 






Total individual and taxable 
fiduciary returns, with net 
income . 


3,877,430 
206, 293 


3, 723, 558 
168, 449 


4,094,420 
104, 170 


4, 575, 012 
94, 609 


5, 413, 499 
73, 272 


6,350,148 


Individual returns with no net in- 
come « . 


83, 904 






Grand total 


4, 083, 723 


3.892,007 


4, 198, 590 


4, 669, 621 


5, 486, 771 


6, 434, 052 









Number of returns' 


Net income classes 


1938 


1939 


1940 


3 1940 


*1941 


Individual returns and taxable fiduciary 
returns, with net income: * 
Under 1 


389, .871 

2, 433. 949 

1.614,982 

1,172,409 

4 15. .596 

140. 781 

26, 336 

7,259 

1,326 

766 

207 

118 

57 


374, 223 

3.036.444 

2. 060, 540 

1, 468, 402 

484, 698 

164, 707 

31,992 

9,272 

1,618 

935 

212 

111 

45 


1,941,122 

5, 026, ,595 

5, 264. 991 

1, 652, 825 

5.39, 159 

189. 291 

37. 264 

10, 673 

1,964 

1,131 

267 

128 

52 


il3,650,153 

523, 941 

185. 365 

36, 275 

10, 381 

1,945 

1.123 

264 

128 

51 






24, 585, 650 


2 under 3 








623, 770 


10 under 25. ... 


241,388 


25 under 50. 


48,318 


50 under 100 . . 


14,514 


100 under 150 


2,658 


150 under 300 


1,551 


300 under ,500 


357 


500 under 1,000 - ..... ... 


161 


1,000 and over . 


51 






Total individual and taxable fiduci- 
ary returns with net income 

Individual returns with no net income «... 


6, 203, 657 
100, 233 


7, 633. 199 
82, 461 


14, 665, 462 
112.697 


14, 409, 626 
66,114 


25, 518, 418 
99. 595 


Grand totril . . 


6, 303, 890 


7, 715, 660 


14,778,159 


14, 475, 740 


25,618.013 







For footnotes, see p. 33. 



28 



STATISTICS OP INCOME 



Table 4. — Individual returns and taxable fidiiciary returns, with net income, 
1914-~1941, by net income classes: Number of returns, net income, and tax; also 
aggregate for individual returns with no net income, 1928-1941-^Continued 

[Net income classes and money figures in thousands of dollars] 



Net income classes 


Net income i 


1916 


1917 


1918 


1919 


1920 


1921 


Individual returns and taxable 
fiduciary returns, with net 
income: s 
Under 1 . - 












213, 850 


1 under 2 




2,461,137 

2, 064, 977 

2,115,865 

1,827,508 

1, 687, 166 

1,042,320 

846, 894 

400, 492 

474, 652 

209,905 

214, 631 

306, 836 


2,232,355 

3,626,825 

3, 535, 219 

2, 145, 690 

1, 736, 548 

978. 043 

679, 721 

284, 107 

305. 025 

144, 545 

119,076 

137, 487 


2,829,113 

3, 807, 286 

4,513,264 

2, 954, 137 

2,412,276 

1, 277, 365 

896. 497 

358, 393 

371, 149 

159.071 

128, 260 

152, 650 


4,050,067 

6, 184, 543 

5, 039. 607 

3, 058, 331 

2, 547. 905 

1,307.785 

810, 386 

265,512 

215, 139 

89,314 

79,963 

77, 078 


3. 620, 762 


2 under 3 




5,325,931 


3under5- 


624, 669 
1,037,248 
1,235,016 
822, 662 
722, 795 
357, 355 
505, 859 
271,938 
256, 771 
464, 264 


4. 054. 891 


Sunder 10 

10 under 25 

25 under 50 .. 


2, 378, 759 

1,958,156 

979. 629 


50 under 100- 


582, 220 


100 under 150 


163. 521 


150 under 300 


145, 948 


300 under 500. 


61. 343 


500 under 1,000 


42, 780 


1,000 and over .. 


49, 411 






Total individual and tax- 
able fiduciary returns, 
with net income 


6, 298, 578 


13,652,383 


15,924,639 


19, 859, 491 


23, 735, 629 


19, 577, 213 



Net income classes 






Net income ' 






1922 


1923 


1924 


1925 


1926 


1927 


Individual returns and taxable 
fiduciary returns, with net 
income: ^ 
Under 1 


247, 564 

3, 630. 571 
5, 153. 497 

4, 500, 558 
2,641,905 
2,255.872 
1, 208, 274 

805. 224 
260, 204 
266, 814 
116, 672 
107, 671 
141,387 


252,513 

8 3, 693, 642 

8 6, 073, 444 

8 6, 469, 195 

8 2, 653, 026 

8 2, 538, 079 

1, 350, 680 

833, 898 

280, 656 

260, 584 

124, 569 

95, 107 

152, 072 


235, 452 

3, 564, 474 

5. 277, 147 

6, 827, 924 

2,991,188 

2, 855, 397 

1, 599, 848 

1, 066, 784 

377, 645 

374, 609 

171,249 

158, 462 

155,974 


58, 306 

1, 774, 602 

2,047,970 

5, 236, 003 

3, 463, 852 

3, 544. 898 

2,032.239 

1,418,948 

572, 860 

655, 300 

339, 774 

327, 368 

422, 457 


67. 238 

1,747,917 

2,042,903 

4, 872. 789 

3, 838. 9.53 

3, 660, 622 

1, 954, 653 

1, 389. 339 

570, 190 

661,412 

340, 214 

317, 881 

494, 394 


72, 231 


1 under 2 _ 


1, 645, 576 


2 under 3 -. 


2,062.275 


3 under 5 - -- 


4, 700, 816 


5 imder 10 - 


3, 895, 7.59 


10under25. 


3. 748, 058 


25 under 50. 


2,051,771 


60 under 100 - 


1, 535, 387 


100 under 150 


636. 019 


1.50 under 300 - - - 


787, 270 


300 under .500 


431, 122 


500 under 1,000 


378, 167 


1,000 and over - 


600, 641 






Total individual and tax- 
able fiduciary returns, 
with net income 


21, 336, 213 


8 24,777,466 


25, 656, 153 


21, 894, 576 


21, 958, 506 


22,545,091 



For footnotes, see p. 33. 



STATISTICS OF INCOME 



29 



Table 4. — Individual returns and taxable fiduciary returns, with net income, 
1914-1941, by net income classes: Number of returns, net income, and tax; also 
aggregate for individual returns with no net income, 1928-1941 — Continued 
[Net income classes and money figures in thousands of dollars] 



Net income classes 


Net income ' 


1928 


1929 


1930 


1931 


1932 


1933 


Individual returns and taxable 
fiduciary returns, with net 
income: 5 
Under 1 . . 


64,535 

1, 526, 832 

2, 030, 901 

4, 648, 098 

4, 282, 520 

4, 037, 853 

2, 326, 503 

1, 857, 878 

850. 451 

1, 157, 131 

663, 900 

670, 862 

1, 108, 863 


73,742 

1, 499. 908 

1, 958. 595 

4, 572, 596 

4,481.576 

4. 025. 233 

2,174,458 

1, 646, 476 

770, 536 

1,087,410 

628, 229 

669, 878 

1, 212, 099 


86, 892 

1, 494, 526 

1,864,162 

4,151.967 

3, 723, 763 

2, 922, 750 

1,383,619 

919, 040 

374, 171 

419,016 

207, 131 

211.693 

359, 905 


106, 622 

1, 399. 430 

1,641,594 

3,515,716 

2, 807, 001 

2, 006, 721 

820, 648 

528, 049 

196, 598 

212,059 

102, 186 

102.311 

166, 060 


231, 140 

2, 145, 834 

2.437,251 

8 2, 597, 915 

1, 677, 039 

1, 160, 398 

629, 639 

393. 206 

119.896 

118,008 

52, 469 

57, 874 

• 35, 240 


264,784 


1 under 2 


2. 093, 292 


2 under 3.. 


2, 295, 586 


3 under 5 

5 under 10 


2. 207. 458 
1, 537, 875 


10 under 25 


1,112.086 


25 under 50 


630, 005 


50 under 100 


401.049 


100 under 150 


129, 159 


150 under 300 


139. 215 


300 under 500 


54, 570 


500 under 1,000 .. 


56, 700 


1,000 and over 


86, 857 






Total individual and 
taxable fiduciary re- 
turns, with net income- 
Individual returns with no 
net income ' 


25, 226, 327 
499, 213 


24, 800, 736 
1, 025, 130 


18, 118, 635 
1, 539, 452 


13, 604, 996 
1, 936, 878 


811,655,909 
1,480,922 


11, 008, 638 
1, 141, 331 


Net income classes 


Net income i 


1934 


1935 


1936 


1937 


1938 


1939 


Individual returns and taxable 
fiduciary returns, with net 
income: = 
Under 1 


211,113 

2, 277, 726 

2, 467, 851 

2. 839, 348 

1, 952, 891 

1, 513, 592 

708, 530 

405, 976 

117, 744 

140. 960 

43. 832 

59, 464 

57, 775 


198, 900 
2, 534, 828 

2, 831, 583 

3, 249, 107 
2, 283, 402 
1,822.271 

882, 309 
535, 772 
166, 379 
179,911 
77, 907 
73,811 
73, (160 


187,113 

3,011,409 

3, 325, 252 

3,821,708 

2, 977, 790 

2, 628, 692 

1,400,493 

913,518 

311,279 

307, 930 

124,523 

122,762 

107,641 


202,401 

3, 592, 283 
3, 980, 864 

4, 646, 965 
3, 170, 571 
2, 639, 518 
1,319,431 

824, 261 
272. 264 
272, 724 
117,477 
114, 399 
85,416 


259, 833 

3, 430, 143 

4,091,500 

4,317,709 

2, 783, 893 

2, 059. 779 

886, 398 

484, 768 

158,413 

154, 996 

78,441 

81,396 

110, 103 


253, 911 


1 under 2 


4, 327, 850 


2under3 . 


5, 201, 699 


3 under 5 


5, 434. 218 


5 under 10 ... . 


3,241,405 


10 under 25 


2,416.728 


25 under 50 


1, 079. 972 


50 under 100 


617, 798 


100 under 150 


193, 959 


150 under 300 


187, 482 


300 under 500 . 


81,387 


500 under 1,000 


74, 090 


1,000 and over 


81, 370 






Total individual and 
taxable fiduciary 
returns, with net 
income 


12, 796, 802 
412, 859 


14,909,812 
381, 353 


19,240,110 
286, 632 


21, 238, 574 
308, 518 


18, 897, 374 
354, 156 


23,191,871 


Individual returns with no 
net income ' 


284, 327 








ome classes 






Net income ' 


Net inc 


1940 


3 1941 


<1940 


Individual returns and taxable f 
Under 1 ' .. 


iduciary retu 


rns, with net 


income: « 


1, 525, 260 
7, 361, 338 

12,583,632 
6, 014, 768 
3. 604, 433 

2, 785, 641 
1, 257, 086 

712, 495 
235,754 
226, 596 
101, 756 
84, 224 
95,564 


■ 27,339,890 

3,510,118 
2, 726, 942 
1, 223, 488 
693, 111 
233, 477 
225, 008 
100. 544 
84, 224 
94, 252 




1 under 2 


47, 534, 218 


2 under 3 


Sunders .. . 




5 under 10 


4, 192, 036 


10 under 25 


3, 563, 744 


25 under 50 . . 


1, 632, 764 


50 under 100 . .. . 


971, 327 


100 under 150 


320, 137 


150 under 300 .. . 


308,500 


300 under 500 . 


135, 829 


500 under 1,000 


110,305 


1,000 and over 


93, 292 




xable fiducie 


iry returns, 


with net 




Total individual and ta 
income ... 


36, 588. 546 
311, 385 


36, 231, 054 
244, 555 


58, 862, 154 


Individual returns with no net 








291 ,581 













For footnotes, see p. 33. 



30 



STATISTICS OF INCOME 



Table 4. — Individual returns and taxable fiduciary returns, with net income, 
191 4-1941, by net income classes: Number of returns, net income, and tax; also 
aggregate for individual returns with no net income, 1928-1941 — Continued 

[Net income classes and money figures in thousands of dollars] 



Net income classes 


Taxi 


1916 


1917 


1918 


1919 


1920 


1921 


Individual returns and taxable fidu- 
ciary returns, witii net income: « 
Under 1 - 












174 


1 under 2 




16. 244 
9,097 
18. 283 
44, 066 
80, 695 
70. 593 
85, 028 
55, 766 
86,718 
50, 228 
59, 349 
109, 425 


26, 482 

35.415 

82, 929 

93. 058 

142, 449 

130, 241 

147. 429 

95. 680 

136. 156 

79. 165 

69, 834 

88, 885 


24. 696 
28, 258 
75,915 
91,538 
164.833 
154, 946 
186. 358 
118, 705 
163, 095 
86, 031 
76. 228 
99, 027 


36,860 
45, 508 
83, 496 
97. 886 
172, 259 
154, 265 
163, 718 
86, 588 
92, 604 
47, 043 
45.641 
49, 185 


29,161 


2 under 3 




20. 712 


3 under 5 


776 
6,301 
11,637 
11, 603 
16. 299 
12,423 
24. 007 
17, 951 
20,902 
51,487 


42,744 


5 under 10 


68. 871 


10 under 25 


126. 886 


25 under 50 - 


112,910 


60 under 100 - 


115,712 


100 under 150 


52. 330 


150 under 300 


61.496 


300 under 500 


31, 860 


600 under 1,000 


25,112 


1,000 and over...* - 


31.420 






Total individual and taxable 
fiduciary returns, with net 


173,387 


691,493 


1, 127, 722 


1, 269, 630 


1,075,054 


719, 387 







Net income classes 


Tax» 


1922 


1923 


1924 


1925 


1926 


1927 


Individual returns and taxable fiduciary 
returns, with net income: ' 
Under 1-. 


247 
27,081 
20, 730 
47, 633 
70, 388 
123,576 
125, 097 
144,093 
71,337 
98. 810 
43, 488 
38. 559 
49, 518 


317 

8 18, 253 

8 16. 606 

8 46, 048 

8 54. 075 

8 103, 109 

103. 601 

108, 879 

55, 719 

62, 104 

31, 669 

25, 498 

35, 788 


146 
10, 432 
10. 207 
26. 865 
28, 828 
78, 069 
109. 360 
136, 636 
75, 678 
92, 481 
45, 771 
42, 585 
47, 207 


69 

1,704 

3,809 

8.326 

19, 149 

74,172 

120,689 

147, 843 

79,472 

103, 059 

55, 722 

53, 674 

66, 867 


56 

1,761 

4,217 

7.245 

20. 272 

72, 465 

112,797 

140, 947 

77. 900 

103, 997 

55, 256 

53, 665 

81, 893 


40 


1 under 2 .- 


1,234 


2 under 3.. 


3.970 


Sunders . 


F 6, 508 


6underl0 


20, 665 


10 under 25 . 


74, 226 


25 under 50 . 


119, 475 


60 under 100 


156. 675 


100 under 150 -- - -.. 


87, ,398 


150 under 300 .- 


123, 776 


300 under .500 


73, 750 


600 under 1,000 


64. 265 


1,000 and over 


98, 667 






Total individual and taxable fidu- 
ciary returns, with net income 


861,057 


8 661, 666 


704, 266 


734, 555 


732, 471 


830,639 



For footnotes, see p. 33. 



STATISTICS OF INCOME 



31 



Table 4. — Individual returns and taxable fiduciary returns, with net incorne, 
1914-1941, by net income classes: Number of returns, net income, and tax: also 
aggregate jor individual returns with no net income, 1928-19^1 — Continued 
[Net income classes and money figures in thousands of dollars] 





Taxi 


Net income classes 


1928 


1929 


1930 


1931 


1932 


1933 


:indi vidual returns and taxable fiduciary 
returns, with net income: « 
Under 1 


60 

1, 550 

4,317 

7,475 

22, 896 

82, 758 

136, 568 

194. 447 

116,855 

182, 514 

113,250 

116, 424 

185, 140 


17 

553 

1.404 

2,413 

9,551 

59, 893 

113.904 

160, 814 

99, 560 

159, 221 

97, 336 

106, 219 


37 

1,269 

3.310 

5,352 

17, 448 

49, 561 

72, 708 

87, 379 

48, 749 

62. 463 

33, 053 

34, 289 
61, 098 


24 

943 

2,466 

3, 832 

12, 407 

31,897 

40, 096 

44, 780 

23, 135 

28, 793 

15,411 

15, 457 

26,886 


103 
12, 254 
9,822 
20, 895 
35,615 
50, 150 
43, 546 
47, 150 
24, 469 
31.912 
18. 554 
19,016 
16, 476 


97 




10, 345 




7,710 




18, 397 






10 under 25 


54, 977 


25 under 50 


52, 355 


50 under 100 - 


57, 491 


100 under 150 .-- 


30, 369 


150under300 


40,412 


300 under 500 . . 


17, 910 


SOOunder 1,000 


21, 221 


1,000 and over 


191,05' 


t 
5 


27,759 


Total individual and taxable 
fiduciary returns, with net 
income 


1. 164, 254 


1, 001, 93 


476, 715 


246, 127 


329, 962 


374, 120 




Taxi 


Net income classes 


1934 


1935 


1936 


1937 


1938 


1939 


Individual returns and taxable fiduciary 
returns, with net income: ' 
tinder 1 


111 

8,659 
7,567 
18, 349 
43, 086 
83, 960 
84, 907 
84, 792 
38, 166 
57, 995 
20, 854 
30, 745 
32,211 


125 

10, 058 

9,311 

20, 738 

48, 728 

103, 754 

106. 670 

112,816 

54, 132 

74, 039 

37, 245 

38,323 

41, 499 


331 

14, 010 

13, 988 

32, 232 

79, 369 

175, 613 

191, 339 

216,045 

116. 156 

147, 381 

71, 470 

78, 945 

77, 138 


468 

17, 262 

15, 622 

38, 852 

83, 529 

175, 709 

179, 395 

194. 507 

102, 062 

131,060 

67, 489 

74, 156 

61,457 


719 

15, 202 

13. 789 

33, 920 

71, 654 

134, 162 

120, 594 

116,989 

58, 224 

69,744 

39, 832 

42, 353 

48, 035 


744 


1 under 2 


21, 422 


2 under 3 


21,374 


3 under 5 


47, 424 


5 under 10 


83. 430 


10 under 25 


158, 156 


25 under 50 


146 937 


50 under 100 


146, 686 


100 under ISO 


71, 970 


150 under 300 


88,234 


300 under 500 


44,237 


500 under 1,000 


44,598 


1,000 and over 


53, 181 


Total individual and taxable fi- 
duciary returns, with net income. 


511, 400 


657, 439 


1, 214, 017 


1, 141, 569 


765, 218 
615 


928, 394 
300 














Grand total 


511,400 


657, 439 


1. 214, 017 


1, 141, 569 


765, 833 


928, 694 















Taxi 




Net income classes 


1940 


3 1940 


n941 


Individual returns and taxable fiduciary returns, with net income: ' 
Under 1 


2,115 

57, 727 

49. 826 

78, 830 

119,541 

253, 227 

270, 956 

251, 414 

110,629 

122, 832 

61,041 

51, 173 

66, 619 


210, 463 

116, 818 
247, 856 
264, 108 
244, 986 
109, 597 
121, 982 
60, 496 
51, 173 
66, 186 




1 iinder 2 


1, 243, Oil 


2 under 3 . . 


3 under 5 .... . 




5 under 10 . . 


391, 289 


10 under 25 .. 


678, 242 


25 under 50 


560, 403 


60 under 100 


452, 337 


100 under 150 


174,116 


150 under 300 


179. 352 


300 under 500 


81.385 


500 under 1,000 


69,224 


1,000 and over 


60, 746 






Total individual and taxable fiduciary returns, with net in- 
come.. . 


1, 495, 930 
473 


1, 493, 666 
473 


3, 890, 107 


TndivirlnHl rpt'ims with n" net incninp » 


2,303 






Grand total 


1, 496, 403 


1, 494, 139 


3, 892, 410 







For footnotes, see p. 33. 



32 



STATISTICS OP INCOME' 



Filing requirements, personal exemption, and credit for dependents under Federal 
tax laws affecting individual and fiduciary returns, 1914-1941 





1914-16 

(Act of Oct. 
2, 1913, and 

Revenue 
Act of Sept. 

8, 1916) 


1917-20 

(Revenue 

Acts of 

1916 as 

amended, 

1917, and 

1918) 


1921-23 

(Revenue 
Act of 
1921) 


1924 

(Revenue 
Act of 
1924) 


1925-31 

(Revenue 

Acts of 

1926 anl 

1928) 


Requirements for filing returns: 

Individuals, married and living with 
husband or wife; husband and wife 
with separate incomes each to file a 
return unless income of each is in- 
cluded in joint returns: 
Combined net income of, or ex- 
ceeding 


$3, 000 


$2, 000 


$2, 000 
5,000 

1,000 
5,000 

1,000 
5,000 

2,500 

1,000 

1,000 
400 


$2, 500 
5,000 

1,000 
5,000 

1,000 
5,000 

2,500 

1,000 

1,000 
400 


$3, 500 


Combined gross income of, or ex- 
ceeding 10 


5,000 


Individuals, single or married and not 
living with husband or wife, and 
estates: u 

Net income of, or exceeding 

Gross income of, or exceeding i" ._ 


3,000 


1,000 


1, 500 
5,000 


Trusts: n 

Net income of, or exceeding 

Gross income of, or exceeding 


3,000 


1,000 


1,500 
5,000 


Personal exemption: 

Individuals, married and living with 
husband or wife, or head of family__. 

Individuals, single or married and not 
living with husband or wife and not 
head of familv; and estates 


4,000 

3,000 
3,000 


2,000 

1,000 

1,000 
200 


3, 500 
1,500 


Trusts, credit allowed against net in- 
come in lieu of personal exemption.,. 
Credit for dependent 12 


1,500 
400' 










1932-37 

(Revenue 

Acts of 
1932, 1934, 
and 1936) 


1938-39 

(Revenue 

Act of 

1938, and 

Internal 

Revenue 

Code) 


1940 

(Internal 

Revenue 

Code as 

amended) 


1941 

(Internal 

Revenue 

Code as 

amended) 


Requirements for filing returns: 

Individuals, married and living with husband or 
wife; husband and wife with separate incomes 
each to file a return unless income of each is in- 
cluded in joint returns: 
Combined net income of, or exceeding 


$2, 500 
5,000 

1,000 
5,000 

1,000 
5,000 

2,500 

1,000 

13 1, 000 
400 


$2, 500 
5,000 

1,000 
5,000 

100 
5,000 

2,500 

1,000 

100 
400 






Combined gross income of, or exceeding i" 

Individuals, sincle or married and not living with 
husband or wife, and estates: n 
Net income of, or exceeding 


$2, 000 


$1,500 


Gross income of, or exceeding i" 


800 

100 
800 

2,000 

800 

100 
400 


750 


Trusts: " 

Net income of, or exceeding 


100 


Gross income of, or exceeding 

Personal cxumr)tion: 

Individuals, married and living with husband or 
wife, or head of family _ 


750 

1,500 


Individuals, single or married and not living with 
husband or wife and not head of family; and 
estates. . . . 


750 


Trusts, credit allowed against net income in lieu 

of personal exemption 

Credit for dependent '2 


100 
400" 



For footnotes, see p. 33. 



STATISTICS OF INCOME 



33 



Footnotes for historical summaries 



' For individual returns with net income under 
$5,000, the total number of returns is obtained annu- 
ally from records of the Internal Revenue Bureau, 
but the distribution of returns by net income classes 
as well as the amounts of net income and tax and 
their distribution by net income classes are esti- 
mated based on samples for 1918 through 1927, and 
for 1929, and are partly estimated and partly tabu- 
lated for 1917, 1928, and 1930 through 1940. For 1941, 
the latter method applied to individual returns with 
net income under $25,000. The gross income re- 
ported on Form 1040A for 1941 is tabulated as net 
income. Changes in the personal exemption, credit 
for dependent, and requirements lor filing returns, 
under the various Federal laws, are shown on p. 32. 

2 Excludes 7,635 returns of married women making 
separate returns from husbands. In 1916 the net 
income on returns filed separately by husband and 
wife is combined and the total appears as one return. 
For all other years the returns of married women filed 
separately are included in their respective income 
classes regardless of the husband's income. 

3 Filed in period January through June 1941. 

* Filed in period January through June 1942. 

• For 1936 and prior years includes Forms 1040 and 
1040A filed for individuals and for estates and trusts. 
For 1937 through 1941 includes Forms 1040 and 1040A 
filed for individuals, taxable Forms 1041 filed for 
estates and trusts and Forms 1040 erroneously filed 
for estates and trusts, except that for 1938 through 



1941 there are excluded nontaxable Forms 1040 with 
net income, erroneously filed for estates and trusts. 

6 Data are not available prior to 1928. For 1937 
and subsequent years includes returns showing total 
deductions equal to total income. 

' Deficit. Data are not available prior to '1928. 

8 Revised. 

1923: For revised amounts of net income and 

tax, see Statistics of Income for 1925, pp. 28-29. 

1932: For revised amounts of net income, see 

Statistics of Income for 1935, Part 1, p. 34, note 3. 

' Alternative tax is reported on a negligible num- 
ber of returns with no net income due to net long- 
term capital loss. On such returns the combined 
normal tax and surtax computed on ordinary net 
income exceeds 30 percent of the net long-term capital 
loss. 

"> Regardless of the amount of net income or deficit. 

" A return is required for every estate or trust of 
which any beneficiary is a nonresident alien. For 
1937 and thereafter fiduciary returns for estates and 
trusts are required to be filed on Form 1041, instead 
of 1040. 

'2 Beginning 1941, if head of a family only because 
of dependent (s) for whom taxpayer is entitled to 
credit, such credit is allowed for each such dependent 
except one. 

13 For 1937, certain trusts which permitted accu- 
mulation of income, were not allowed the exemption. 



o 



■ ^.<*!rffl 



U. S. TREASURY DEPARTMENT 

BUREAU OF INTERNAL REVENUE 



STATISTICS OF INCOME 
FOR 1941 



PART 1 

COMPILED FROM INDIVIDUAL INCOME TAX 

RETURNS, TAXABLE FIDUCIARY INCOME 

TAX RETURNS, ESTATE TAX RETURNS, 

AND GIFT TAX RETURNS 



PREPARED UNDER DIRECTION OF THE 

COMMISSIONER OF INTERNAL REVENUE 
BY THE 

STATISTICAL SECTION. INCOME TAX UNIT 




UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : 1944 



For sale by the Superintendent of Documents, U. S. Government Printing Office. Washington 25, D. C. 

Price 40 cents 






U. s. SUPERWTtWEM Of DOCU«E«B 

DEC 11 194* 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, August 12, 1944' 
Sir: In accordance with section 63 of the Internal Revenue Code, 
which requires the annual preparation and publication of statistics 
w4th respect to the operation of Federal income tax laws, I have the 
honor to transmit herewith a report, "Statistics of Income for 1941, 
Part 1,'' setting forth by various classifications, data relative to the 
income, deductions, exemptions, credits, tax liability, and other 
pertinent facts reported on the individual and the taxable fiduciary 
income tax returns for 1941 filed in 1942. The report also contains 
tabulations of data from the estate tax returns filed in 1942 for the 
estates of individuals irrespective of the date of death, and from the 
gift tax returns for 1941 filed in 1942. There are included historical 
presentations of significant data reported on the returns filed for earlier 
years, and a synopsis of tax rates, credits, and other provisions of the 
Federal tax laws which affect the comparability of these historical data. 
Respectfully, 

Joseph D. Nunan, Jr., 
Commissioner' of Internal Revenue. 

Hon. Henry Morgenthau, Jr., 

Secretary oj the Treasury. 

m 



CONTENTS 



Page 
Introduction 1-2 

INDIVIDUAL INCOME TAX RETURNS AND TAXABLE FIDUCIARY INCOME 
TAX RETURNS 

Summary data 2-3 

Changes in law affecting returns for taxable year 1941 3-4 

Returns included 4 

Tabulated data 4-7 

Selection of samples 6 

Estimated data 6-7 

Basic items 7-9 

Classification of returns 9-10 

Simple and cumulative distribution by net income classes 10-12 

Individual returns with no net income 12-13 

Family relationship — individual returns 13-14 

Sources of income and deductions 14-28 

Sole proprietorships 28-33 

Frequency distribution of selected sources of income or loss 33-49 

Government obligations and interest 50-5 1 

Special tabulations — individual returns, Form 1040A 51-64 

Patterns of income 51-55 

Frequency distribution of returns by credit for dependents classes 56-64 

Number of individual returns by counties, cities, and towns 65 

Comparability of income tax liability and tax collections 65 

Historical data 65-70 

Individual and fiduciary returns 65-66 

Capital gain and loss 66-69 

Source Book of Statistics of Income 69 

Partnership returns, number filed 69-70 

BASIC TABLES 

1. Population, percent filing returns, number of returns, income or deficit, 

and tax, by States and Territories — individual and taxable fiduciary 
returns 72-73 

1-A. Number of returns, income or deficit, and tax, by States and 

Territories — individual returns 74-75 

2. Number of returns, net income, exemption, credits, and tax analysis, "■ 1 

by net income classes — individual and taxable fiduciary returns 76-89 

2-A. Number of returns, net income, exemption, credits, and tax analysis, ■ ' 

by net income classes — individual returns 90-103 

2-B. Number of returns, net income, exemption, credits, and tax analysis, 

by net income classes — taxable fiduciary returns 104-111 

3. Cumulative distribution of number of returns, net income, and total 

tax, by net income classes — individual and taxable fiduciary returns. 112-1 14 
3-A. Cumulative distribution of number of returns, net income, and total 

tax, by net income classes — individual returns 115-117 

4. Number of returns and net income, by States and Territories and by 

sex and family relationship — individual returns 118-120 

5. Number of returns, net income, exemption, credits, and tax, by net 

income classes and by sex and family relationship — individual 
returns 12 1-128 

6. Sources of income and deductions, and net income or deficit, by States 

and Territories — individual returns 129-136 

V 



VI CONTEISTT'S 

Page 

7. Sources of income and deductions, and net income or deficit, by net 

income classes — individual and taxable fiduciary returns 137-149 

7-A. Sources of income and deductions, and net income or deficit, by net 

income classes — individual returns 150-159 

7-B. Sources of income and deductions, and net income taxable to the 

fiduciary, by net income classes — taxable fiduciary returns 160-166 

8. Number of returns, net income or deficit, and total tax, by States and 

Territories — individual returns by net income classes and taxable 
fiduciary returns in aggregate 167-193 

9. Government obligations owned and interest received, by net income 

classes — individual returns 194 

10. Government obligations owned and interest received, by net income 

classes — taxable fiduciary returns 195 

11. Sources of income, exemption, credits, and tax, by States and Terri- 

tories — optional returns. Form 1040A 196 

12. Number of returns and gross income, by States and Territories and by 

sex and family relationship — optional returns. Form 1040A 197-199 

13. Sources of income, exemption, credits, and tax, by gross income classes 

and by sex and family relationship — optional returns. Form 1040A_ 200-204 

HISTORICAL TABLES 

14. Number of returns, net income, tax, and tax credits, 1913-1941 208-209 

15. Number of returns, net income, tax, and effective tax rate, by net in- 

come classes, 1914-1941 210-216 

16. Sources of income, deductions, and net income or deficit 1916-1941. 217-228 

17. Number of returns, net income, and total tax, by States and Terri- 

tories, 1932-1941 229-237 

ESTATE TAX RETURNS 

Summary data 240 

Federal estate tax law 240-241 

Returns included 241-242 

Basic items 242-244 

Classification of returns 244-245 

Estate tax tables 245-268 

1. Number of returns, items of gross estate, deductions, net estate, 

and taxes, by revenue acts — taxable and nontaxable returns.. 246-249 

2. Number of returns, items of gross estate, deductions, net estate, 

and taxes, by net estate classes — taxable returns 250-257 

3. Number of returns, items of gross estate, deductions, net estate, and 

taxes, by gross estate classes — taxable returns 258-261 

4. Number of returns, items of gross estate, deductions, net estate 

(or no net estate) before exemption, by gross estate classes — 
nontaxable returns 262-265 

5. Number of returns by taxable status and selected items for taxable 

returns, by States and Territories — taxable and nontaxable 
returns 266-267 

6. Number of returns, gross estate, net estate, and tax for all returns . 

filed, September 9, 1916, through December 31, 1942 268 

GIFT TAX RETURNS 

Summary data 272 

Gift tax "law 272-273 

Tabulated data 273-275 

Classification of returns 275 

Identical donors 275 

Gift tax tables 276-282 

1. Number of returns, total gifts by type of property, exclusions, de- 

ductions, net gifts, and tax, by net gift classes — taxable and 
nontaxable returns . 276-277 

2. Number of returns, total gifts before exclusions, exclusions, de- 

ductions, net gifts, and tax, taxable returns by total gifts plus tax 
classes and nontaxable returns by total gift classes 278-279 

3. Value of gifts transferred in trust, and of gifts otherwise transferred, 

by type of property — all returns 280 



CONTENTS VII 

Gift tax tables — Continued. Page 

4. Number of returns, total gifts after exclusions, deductions, net 

gifts, and tax, by taxable status — taxable and nontaxable returns 

of identical donors 280 

5. Number of returns bv net gift classes and by net gift for prior 

years classes — taxable returns of identical donors who filed tax- 
able returns for prior years 281 

6. Number of returns, total gifts before exclusions, net gifts, and tax, 

1932-1941 282 

SYNOPSIS OF FEDERAL TAX LAWS AFFECTING THE COMPARABILITY OF 
HISTORICAL DATA IN STATISTICS OF INCOME 

A. Requirements for filing, exemption, credit, and normal tax rates, 

1913-1941 — individual and fiduciary returns 284-287 

B. Surtax rates and total surtax, 1913-1941 — individual and fiduciary 

returns 288-290 

C. Optional tax, 1941 — individual returns, Form 1040A 291 

D. Supplemental income and profits tax rates and credits, 1917-1941 — 

individual and fiduciary returns 292-295 

E. Requirements for filing, exemption, credits, tax rates, and total estate 

tax, 1916-1942 — estate tax returns 296-299 

F. Requirements for filing, exclusions, deductions, tax rates, and total 

gift tax, 1924-1941 — gift tax returns 300-301 

INCOME TAX FORMS 

Facsimiles of Forms 1040, 1040A, 1041, and 1065, for 1941 304-327 

Index 329-339 



STATISTICS OF INCOME FOR 1941, PART 1 



INDIVIDUAL INCOME TAX RETURNS, TAXABLE FIDUCIARY INCOME 
TAX RETURNS, ESTATE TAX RETURNS, AND GIFT TAX RETURNS 



INTRODUCTION 

This annual report, compiled from data reported on individual 
income tax returns, Forms 1040 and 1040A, taxable fiduciary income 
tax returns. Form 1041, Federal estate tax returns. Form 706, and 
gift tax returns. Form 709, is prepared under the provision of section 
63 of the Internal Revenue Code, which requires the preparation and 
publication annually of statistics reasonably available with respect 
to the operation of the income tax laws, including classification of 
taxpayers and of income, the amounts allowed as deductions, exemp- 
tions, and credits, and any other facts deemed pertinent and valuable. 

The major portion of this report comprises income data and tax 
data tabulated from the individual income tax returns and the fiduci- 
ary income tax returns for 1941. Because of the similarity of the 
individual returns, Form 1040, and the fiduciary returns. Form 1041, 
identical classifications are applied in most instances and data are 
tabulated together or in associated tables. The individual returns, 
Form 1040A, differ in most respects from Form 1040, but are classified 
in so far as possible to correspond to the individual returns. Form 1040, 
in order that a complete coverage of individual returns may be 
presented. The text relating to these income and tax data is followed 
by 19 detailed basic tables, some of which present composite data, 
while others present data for each kind of return, separately. In 
addition, there are four historical tables giving a resume of the income 
data and of the tax liability reported on individual and fiduciary 
returns since the inception of the present period of income taxation 
under the sixteenth amendment to the Constitution. No information 
is tabulated from the partnership return of income. Form 1065; how- 
ever, each partner is required to report on his individual income tax 
return his share of the profit from any partnership of Vv^hich he is a 
member. Facsimiles of the 1941 income tax returns. Forms 1040, 
1040A, 1041, and the partnership return of income, Form 1065, are 
inserted at the close of this report. 

The data pertaining to the [estate tax returns are compiled from 
returns filed during the calendar year 1942, irrespective of the date on 
which the individual died or the revenue act under which the estate 
is taxed. Data concerning the gross estate, deductions, specific ex- 
emption, estate tax, and tax credits are tabulated in five tables by 
classifications applicable to such returns, and a brief summary of aU 
estate tax returns filed since September 9, 1916, completes the analysis. 



2 STATISTICS OF INCOME FOR 1941, PART 1 

Information regarding property transferred by gift during 1941 and 
the tax liability of the donor is tabulated from the gift tax returns and 
presented by appropriate classifications in five tables. In the sixth 
and last table, the number of returns, total gifts, net gifts, and tax are 
shown for returns filed since June 7, 1932, the effective date of the 
present period of gift taxation. 

In order to facilitate the comparison, from year to year, of the data 
assembled in the historical tables, there is included at the end of this 
report, a synopsis of Federal tax laws relating to income tax, estate 
tax, and gift tax, setting forth for each of the revenue acts important 
provisions affecting the comparability of these historical data. 

Certain of these 1941 data compiled from the individual income tax 
returns and taxable fiduciary income tax returns were made public 
previously in a preliminary report dated April 3, 1943, and in a press 
release on December 27, 1943. 

INDIVIDUAL INCOME TAX RETURNS AND TAXABLE FIDUCIARY 
INCOME TAX RETURNS 

SUMMARY DATA 

The total number of individual and taxable fiduciary income tax 
returns filed for the income year 1941 is 25,954,801, of which 15,617,209 
are individual returns. Form 1040; 10,252,708 are the optional returns, 
Form 1040A, filed by individuals whose gross income is from certain 
sources only and is not more than $3,000; and 84,884 are taxable 
fiduciary returns. Form 1041, filed for estates and trusts. As compared 
with the previous 3'^ear, the total number of returns increased 75.6 
percent. Of the total increase, taxable returns account for 10,083,073 
and nontaxable returns 1,093,569. 

The net income tabulated from these returns is $58,868,025,394, 
an increase of $22,279,479,500, or 60.9 percent, over 1940. In this 
net income there is included gross income of $17,531,107,226 reported 
on individual returns. Form 1040A, which do not provide for the 
reporting of net income. Eighty-nine percent of the increase in net 
income is reported on returns with net income under $5,000. 

There are 17,587,768 taxable returns, of which 17,502,587 are 
individual returns with $45,562,075,798 net income and $3,815,414,897 
tax liability; 84,884 are fiduciary returns with $340,808,197 net 
income taxable to the fiduciary and $90,209,629 tax liability; and 
297 are individual returns with no net income showing a deficit of 
$7,573,471 due to net long-term capital loss, and an alternative tax 
of $2,326,475. 

Of the 8,367,033 nontaxable individual returns, 8,267,502 show net 
income of $12,965,141,399 — nontaxable because exemptions and 
credits exceed the net income; and 99,531 show a deficit of $284,449,- 
222 — returns on which deductions equal or exceed total income. 

The total tax reported is $3, 907, 95 1,001, an increase of $2 ,4 11, 547,6 15, 
or 161.2 percent, over the previous year. A large portion of this in- 
crease occurs in the surtax and is due to an increase in the surtax 
rates and to the fact that the entire surtax net income is now subject 
to the surtax. An optional tax of $328,478,514 is reported on 
6,199,542 individual returns. Form 1040A, in lieu of the normal tax 
and surtax. Tlu^ alternative tax on 69,984 returns with net capital 
gain or loss is $1,094,587,456. The defense tax of $1,150,154 is 



STATISTICS OF INCOME FOR 1941, PAET 1 -: 



^ 



reported only on the fiscal and part year returns with income years 
beginning prior to January 1, 1941. 

The average tax for all returns with net income is $151 and the 
effective tax rate is 6.6 percent, as compared with $102 average tax 
and 4.1 percent effective tax rate for 1940; for the taxable returns 
with net income, the average tax is $222 and the effective tax rate 
is 8.5 percent, as compared with $199 and 6.4 percent, respectively, 
for 1940. 

The amount and percent of increase or decrease in number of re- 
turns, net income, deficit, and taxes, for 1941 over 1940, are as 
follows: 



Individual returns and taxable fiduciary returns, 1941 and 1940: Number of returns, 
net income, deficit, and taxes 

[Money figures in thousands of dollars] 





1941 


1940 


Increase or decrease (— ) 
1941 over 1940 




Number or 
amount 


Percent 


Total individual and taxable fiduciary returns: 


25, 954, 801 

58, 868. 025 

292. 023 


14, 778, 159 

36, 588, 546 

311,385 


11, 176, 642 

22, 279, 480 

-19,362 


75.63 


Net income ' - _ 


60.89 


Deficit 


-6.22 






Total tax 2 


3, 907, 951 


1, 496, 403 


2, 411, 548 


161. 16 






Taxable individual and fiduciary returns: 
With net income: 


17, 587, 471 
45, 902, 884 
3, 905, 625 


7, 504, 649 

23, 558, 030 

1, 495, 930 


10, 082, 822 
22, 344, 854 
2, 409, 694 


134. 35 


Net income 1 . 


94.85 


Tax 


161. 08 






, Normal tax 


556, 019 

1. 927, 715 

1, 092, 261 

1,150 

328, 479 


388, 950 
435, 331 
543, 299 
128, 350 


167, 069 
1, 492. 385 

548, 962 
-127.200 

328, 479 


42.95 


Surtax.- 


342. 82 


Alternative tax 3. 


101.04 


Defense tax * .. 


—99. 10 


Optional tax . 










Individual returns with no net income: * 


297 
7.573 
2,326 


46 

2,551 
473 


251 
5,023 
1,854 


545. 65 


Deficit - -- - 


196. 92 


Alternative tax 3 ... 


391. 90 






Nontaxable individual returns: 
With net rneome: 6 
Number of returns 


8, 267, 502 
12, 965, 141 

99, 531 
284,449 


7, 160, 813 
13, 030, 516 

112,651 
308, 834 


1, 106, 689 
. -65, 374 

-13.120 
-24, 385 


15. 45 


Net income 


-.50 


With no net income: ' 


— 11.65 


Deficit 


-7.90 







For footnotes, see pp. 48-49. 

CHANGES IN LAW AFFECTING RETURNS FOR TAXABLE YEAR 1941 

The principal changes, in the Internal Revenue Code as amended 
by the Revenue Act of 1941, affecting the data on returns with taxable 
year beginning after December 31, 1940, are: Elimination of the de- 
fense tax; imposition of surtax upon the entire surtax net income 
with an increase in the surtax rates; provision for an optional tax on 
individuals with certain gross income of $3,000 or loss, in lieu of the 
normal tax and surtax; reduction in the amount of gross income for 
which a return is required to be filed (a) from $2,000 to $1,500 for a 
married person living with husband or wife for the entire taxable year, 
and (6) from $800 to $750 for a single person, a married person not 



4 STATISTICS OF INCOME FOR 1941, PART 1 

living with husband or wife, an estate, and a trust; reduction of the 
personal exemption (a) from $2,000 to $1,500 for a married person 
living with husband or wife for the entire taxable year, or a person 
who is head of a family, and (b) from $800 to $750 for a single person, 
a married person not living with husband or wife, and an estate; and 
the disallowance of credit for one dependent when taxpayer is head of 
a family only because of dependents for whom he would be entitled 
to credit. 

As a result of the enactment of the Public Debt Act of 1941, interest 
on all obligations issued on or after March 1, 1941, by the United 
States, or any agency or instrumentality thereof, is subject to both 
normal tax and surtax. 

RETURNS INCLUDED 

The returns covered by this report are, in general, for the calendar 
year ending December 31, 1941. However, there are included returns 
for a fiscal year, other than the calendar year, ending within the period 
Jul}^ 1941 through June 1942, and returns for a part year with the 
greater part of the accounting period in 1941. 

The returns from which data are tabulated are individual returns, 
Forms 1040, 1040A, and 1040B, and taxable fiduciary returns, Form 
1041, filed for estates and trusts. Form 1040 is filed by citizens and 
resident aliens except that those whose gross income is not more than 
$3,000 and is wholly from salary, wages, compensation for personal 
services, dividends, interest, rent, annuities, and royalties may file 
the optional Form 1040A, first used for 1941 and unlike Form 1040A 
for prior years. Form 1040B is filed by a nonresident alien with 
business or ofRce within the United States. Facsimiles of individual 
returns, Forms 1040 and 1040A, and of the fiduciary return, Form 
1041, are on pages 304-319. 

The statistics shown in this report are taken from the returns as 
filed by the taxpayer, prior to any revisions that may be made as a 
result of audit by the Bureau of Internal Revenue. Amended returns 
and tentative returns are excluded. 

Returns with net income of less than $750, or with no net income, 
appear in the statistics because of (1) the requirement that a return 
be filed for (a) ^ married person living with husband or wife for the 
entire taxable year, if such person has income and the gross income 
of cither husband or wife or the combined gross income of both hus- 
band and wife is $1,500 or over, regardless of the amount of net income; 
(6) a single ])crson, a married person not living with husband or wife, 
an estate, or a trust if the gross income is $750 or over, regardless of 
the amount of net income; and (c) a trust with net income of $100 or 
over, or with a nonresident alien beneficiary regardless of the amount 
of net income, (2) separate returns which married persons may elect 
to file, either one or both of which may show net income under $750, 
or no net income, and (3) part year returns filed (a) for a deceased 
person covering the income period prior to death and (6) ])y a taxpayer 
changing his accounting p(>riod. 

TABULATED DATA 

Statistical data from the individual returns, Forms 1040 (includ- 
ing 1040B) and 1040A, and taxable fiduciary returns. Form 1041, are 



STATISTICS OF INCOME FOR 1941, PART 1 5 

presented in detail in the basic tables of this report Less detailed 
data from individual returns exclusively are presented in all text tables 
except the tabulation on page 3, which includes fiduciary returns. In 
both basic and text tables, the data for individual returns with no net 
income are in aggregate, except the text table on page 13, which shows 
an analysis of these returns by deficit classes. 

Composite data for taxable individual returns, Form 1040, and tax- 
able fiduciary retiu-ns. Form 1041, with net income, are tabulated in 
basic tables 1, 2, 3, and 7. 

The data for taxable fiduciary returns, presented in basic tables 
2-B, 7-B, 8, and 10, are completely tabulated from each return. 
These tables include data from taxable returns for estates and trusts 
improperly filed on Form 1040. In tabulating the data from these 
improperly filed returns, an adjustment is made whereby the amount 
distributable to beneficiaries (if any) is removed from other deductions 
and total deductions, and tabulated under its proper caption. 

The data for individual returns are presented in basic tables 1-A, 
2-A, 3-A, 4, 5, 6, 7-A, 8, 9, 11, 12, and 13, the last three of which 
contain data exclusively for returns. Form 1040A. Data are com- 
pletely tabulated from certain returns. Form 1040, while data for the 
remaining returns. Form 1040, and for returns Form 1040A are es- 
timated from samples of such returns by methods described below. 

In this report for the first time, estimated data for individual re- 
turns, Form 1040A, are tabulated separately from data for returns, 
Form 1040. For 1941, Form 1040A is an optional form which may be 
used at the election of the individual if gross income is not more than 
$3,000, consisting wholly of (1) salaries, wages, and compensation for 
personal services, and (2) dividends, interest, rents, annuities, and 
royalties. Only two items, "Salaries and other compensation" and 
"Total income," are comparable with the same items on Form 1040A 
for former years. Deductions and the amount of net income are not 
reported; therefore, the returns. Form 1040A, cannot be classified by 
size of net income and, wherever this classification appears, are shown 
in aggregate only. In tables showing both the aggregate data from 
Form 1040A and data from Form 1040, the amount of gross income 
reported on Form 1040A is tabulated as total income and also as net 
income; and the optional tax paid in lieu of normal tax and surtax is 
shown as total tax. The amount of personal exemption is determined 
from the taxpaj^er's status as indicated on the return. Earned income 
credit is computed as 10 percent of the gross income. Three basic 
tables, 11, 12, and 13, and two special tabulations in the text on pages 
53-55 and 57-64, present detailed information from individual returns, 
Form 1040A, exclusively. 

Data for individual returns, Form 1040, are completely tabulated 
from (1) all returns with no net income, (2) all returns with net income 
of $5,000 and over, (3) approximately 387,000 taxable returns with net 
income under $5,000 which show income characteristics similar to 
those usually found on returns with net income of $5,000 and over, 
such as unusual sources of income, large total receipts, or large total 
income, and (4) approximately 58,000 nontaxable returns with net 
income under $5,000, including all those with net income of $3,000 
and under $5,000. Data from these nontaxable returns. Form 1040, 
with net income of $3,000 and under $5,000 are completely tabulated 
for the first time. Data pertaining to all other individual returns, 



6 STATISTICS OF INCOME FOR 1941, PART 1 

namely, taxable returns, Form 1040, with net income under $5,000 
other than those in (3) above; nontaxable returns Form 1040 with net 
income under $3,000 other than those in (4) above; and returns. Form 
1040A, are estimated data based on samples of such returns. 

Selection of samples. — The samples which provide the basis for esti- 
mating the 1941 data for individual returns. Form 1040, with net 
income under $3,000, and returns. Form 1040A, taxable and nontax- 
able, are selected from returns filed in each of the 64 collection districts 
as follows: The minimum number of each type of return. Form 1040 
and 1040A, is 1,000 taxable and 1,000 nontaxable or 5 percent of the 
total taxable returns and 5 percent of the total nontaxable returns, 
whichever is larger. If less than 1,000 returns are filed in a collection 
district for any of the four categories, data are tabulated from the entire 
number of returns filed and no estimate is necessary. The samples 
for taxable returns. Form 1040, with net income of $3,000 and under 
$5,000, comprise approximately 2,400 returns from each collection 
district. 

The samples of returns. Form 1040A, described above, are the same 
as for 1940, whereas the samples of returns. Form 1040, are somewhat 
larger than in the precedmg year, when they were 2,000 each for tax- 
.able and nontaxable returns with net income under $5,000. 

The aggregate number of individual returns selected for the various 
samples to be used as the basis for estimating data for 1941 is (1) 
approximately 765,000 returns, Form 1040, with net income under 
$5,000, representing 5.4 percent of the taxable and nontaxable returns, 
Form 1040, after deducting those previously described from which 
data are completely tabulated; and (2) approximately 516,000 returns. 
Form 1040A, representing 5.0 percent of all taxable and nontaxable 
returns. Form 1040 A. 

Estimated data, Form. IO4OA. — Except for the two special tabulations 
on pages 53-55 and 57-64, estimated data for returns, Form 1040A, are 
computed separately for taxable and nontaxable returns, by States, for 
each gross income class and for each family relationship by applying 
to the various data in each gross income class of the sample the appro- 
priate ratio of the number of returns in the sample to the number of 
returns filed in the State. The total number of taxable and nontax- 
able returns filed in each State is secured from records of the Bureau of 
Internal Revenue. 

Estimated data, Form IO4O. — For taxable returns, Form 1040 with 
net income under $5,000, and for nontaxable returns, Form 1040 with 
net income under $3,000, estimated data are computed separately, by 
States, for each income class. The total number of taxable and non- 
taxable returns filed in each State is obtained from records of the 
Bureau of Internal Revenue. From the total taxable and total non- 
taxable returns fihnl in each State, there is subtracted the number of 
taxable and nontaxable retuiiis, respectively, from which data are 
completely tabulated. This results in the number of taxable returns 
with net income under $5,000, and the number of nontaxable returns 
with net income under $3,000, for which estimated data are to be 
computed. For each State and for each net income class of the tax- 
able and nontaxable returns, estimated data arc secured by applying 
to the various data in each net incom(> class of the sample, the appro- 
])riate nitio of the nnmlx-r of returns in the sample to the number of 
returns for which estinuited data are to b(> computed. The tabulated 



STATISTICS OF INCOME FOR 1941, PART 1 7 

data in this report for taxable returns in net income classes under $5,000 
are a combination of (a) these estimated data for taxable returns, 
Form 1040, (6) the completely tabulated data from approximately 
387,000 taxable returns, Form 1040, and (c) in tables showing com- 
posite data, 71,794 fiduciary returns. Form 1041. The tabulated data 
for nontaxable returns in net income classes under $3,000 are a com- 
bination of (a) the estimated data for nontaxable returns, Form 1040, 
and (6) the completely tabulated data from approximately 14,000 
nontaxable returns. Form 1040. The aggregate number of returns, 
Form 1040, in the samples together with the number of returns. Forms 
1040 and 1041, from which data are completely tabulated is 1,282,000, 
representing 8. 75 percent of the total number of returns, Forms 1040 
and 1041, in the net income classes under $5,000. 

The estimated number of individual returns with net income under 
$5,000 on which specific sources of income are reported is available 
only for two sources: "Salaries and other compensation" for all in- 
dividual returns, Forms 1040 and 1040A, and "Dividends from domes- 
tic and foreign corporations" for individual returns, Form 1040. 

BASIC ITEMS 

Net inco7ne, for individual returns, means the excess of total income 
over total deductions. Net income, for fiduciary returns, means the 
net income taxable to the fiduciary and is the excess of total income 
over the -sum of total deductions and the amount distributable to 
beneficiaries. In the computation of net income, the net short-term 
and net long-term capital gains and the net long-term capital loss are 
included in total income and total deductions, respectively, to the 
extent provided by law, regardless of whether the alternative tax is 
imposed. Net income is not reported on -the optional returns, Form 
1040A; therefore, gToss income is tabulated as net income. 

Deficit, for individual returns, means the excess of total deductions 
over total income. The net short-term and net long-term capital 
gains and net long-term capital loss to the extent provided by law are 
included in total income or total deductions in determining the deficit 
even though an alternative tax may be due. 

Ordinary net income, for individual returns, means net income ex- 
clusive of net long-term capital gain or loss, and for fiduciary returns 
means net income taxable to the fiduciary exclusive of net long-term 
capital gain or loss. 

Surtax net income, for individual returns with normal tax and surtax 
liability, is the excess of net income over the sum of personal exemption 
and credit for dependents; for returns with alternative tax liability, the 
excess of ordinary net income over personal exemption and credits for 
dependents. Surtax net income, for fiduciary returns with normal tax 
and surtax liability, is the excess of net income taxable to the fiduciary 
over personal exemption allowed an estate or the credit allowed a trust 
in lieu thereof; for fiduciary returns with alternative tax liability, 
surtax net income is the excess of ordinary net income over the personal 
exemption allowed an estate or the credit allowed a trust in lieu 
thereof. 

Normal tax net income, for individual returns, is the surtax net in- 
come less partially tax-exempt interest on Government obligations, 
dividends on share accounts in Federal savings and loan associations, 
and earned income credit. Normal tax net income, for fiduciary 



8 STATISTICS OF INCOME FOR 1941, PART 1 

returns, is the surtax net income less the fiduciary's balance of partially 
tax-exempt interest on Government obligations and dividends on share 
accounts in Federal savings and loan associations. 

Normal tax and surtax liability is based on net income as previously 
defined, and is reported on (1) returns with neither net long-term 
capital gain or loss, (2) returns with net long-term capital gain when 
the combined normal tax and surtax is less than the alternative tax 
based on ordinary net income, and (3) returns with net long-term 
capital loss when the combined normal tax and surtax is greater than 
alternative tax based on ordinary net income. Normal tax is 4 percent 
of the normal tax net income. Surtax is imposed on the entire surtax 
net income at graduated rates ranging from 6 percent on the first 
$2,000 to 77 percent on surtax net income over $5,000,000. 

Alternative tax liability is based on ordinary net income as previously 
defined, and is reported on (1) returns with net long-term capital gain, 
if the alternative tax is less than the combined normal tax and surtax 
based on net income and (2) returns with net long-term capital loss, if 
the alternative tax is greater than the combined normal tax and surtax 
based on net income. The alternative tax on returns with net long- 
term capital gain is the normal tax and surtax on ordinary net income 
f-)lus 30 percent of the net long-term capital gain; on returns with net 
ong-term capital loss, it is the normal tax and surtax on ordinary net 
income minus 30 percent of the net long-term capital loss. The normal 
tax and surtax rates are the same as stated above. 

Defense tax liability, on returns with taxable year beginning piior to 
January 1, 1941, is 10 percent of the total income tax before deducting 
tax credits, but not in excess of 10 percent of the amount by which the 
net income exceeds such income tax computed without regard to 
to defense tax. 

Optional tax liability is the tax paid in lieu of normal tax and surtax 
by individuals with gross income from certain sources only of $3,000 
or less, who elect to file Form 1040A. 

Total tax is the aggregate of normal tax, surtax, alternative tax, 
defense tax, and the optional tax paid in lieu of normal tax and surtax, 
reported on the optional return, Form 1040A. 

Personal exemption allowed a single person, a married person not 
living with spouse, or an estate, is $750; personal exemption allowed 
a person who during the entire taxable year was head of a family or 
was married and living with spouse, is $1,500. A trust is allowed, in 
lieu of the personal exemption, a credit of $100 against net income. 
If the status of an individual who files return. Form 1040, has changed 
during the taxable year, the personal exemption is apportioned 
according to the number of months before and after such change, 
whereas the status of an individual who files the optional return. Form 
1040A, is determined from his status on the last day of the taxable 
year without regard to pny change that may have occurred during 
the year. 

Credit for dependent of $400 is allowed for each person (other than 
husband or wife) under 18 years of age, or incapable of self-support 
because mentally or physically defective, whose chief support was 
received from the taxpayer, except that, in the case of a taxpayer 
who is head of a family only by reason of one or more dependents 
for whom he would be entitled to credit, the credit is allowed for 
each of such dependents, except one. If the status of the taxpayer 



STATISTICS OF INCOME FOR 1941, PART 1 9 

with regard to dependents changes during the taxable year, the 
credit is prorated according to the number of months during which 
the taxpayer occupied each status if Form 1040 is filed, but if the 
optional return. Form 1040A, is filed, the credit for dependents is 
determined from the taxpayer's status on the last day of the year. 

Earned income credit is 10 percent of the earned net income, which 
cannot exceed $14,000, or 10 percent of the net income, whichever 
is smaller. The earned mcome credit on the optional return. Form 
1040A, is computed as 10 percent of gross income. 

CLASSIFICATION OF RETURNS 

Individual returns are classified (1) as taxable or nontaxable, 
(2) as returns with net income or returns with no net income, (3) 
by geographic divisions, and (4) by family relationship. Taxable 
returns. Form 1040, are classified by type of tax liability. Returns, 
Form 1040, with net income are classified by net income classes; 
those with no net income are classified by deficit classes; and returns, 
Form 1040A, are classified by gross income classes. Taxable fiduciary 
returns with net income are classified (1) by type of tax liability, 
(2) by net income classes, and (3) by geographic divisions. Income 
data in this report are presented by such classifications but not all 
tabulated items are available for every classification. 

Taxable or nontaxable. — This classification is based on the existence 
or nonexistence of a tax liability, regardless of the amount of net 
income or deficit. 

Type oj tax liability. — Returns showing either normal tax or surtax 
or both are classified as returns with normal tax and surtax, while 
returns showing alternative tax are classified as returns with 
alternative tax. 

Returns ivith net income or no net income. — Returns are classified as 
returns with net income when total income exceeds total deductions 
and there exists a net income, whether or not there is a tax liability. 
Returns with no net income are those on which total deductions 
equal or exceed total income. Returns, Form 1040A, show no 
deductions, therefore are classified as returns with net income. 

N^et income classes. — Returns with net income are segregated into 
42 net income classes (e. g., basic table 2) based on the amount of 
net income, except that returns. Form 1040A, which do not provide 
for the amount of net mcome, are in aggregate. 

Gross income classes. — The optional returns. Form 1040A, are 
segregated into six gross income classes for basic table 13 and into 
more detailed classes of $100 intervals for two special tabulations 
in the text, based on the amount of gross income. 

Deficit classes. — Individual returns with no net income are seg- 
regated into 10 deficit classes based on the amount of deficit. (See 
table, p. 13.) _ 

Geographic divisions. — This classification consists of the 48 States, 
Alaska, Hawaii, and District of Columbia. The segregation of returns 
by States and Territories is determined by the location of the collec- 
tion district in which the return is filed, except for the two divisions, 
Alaska and District of Columbia, the segregation of which is de- 
termined by the address of the taxpayer. The distribution does 
not represent what may be called the geographic distribution of 

568767 — 44 2 



10 STATISTICS OF INCOME FOR 1941, PART 1 

income. Income tax returns may be filed either in the collection 
district in which the individual or fiduciary resides or the district 
in which his principal place of business is located. There is no way 
of ascertaining from income tax returns the amount of income 
originating in the respective States or the amount of tax paid on 
that basis. 

Family relationship. — The five classifications for family relationship 
(e. g., table, p. 14), applied only to individual returns with net income, 
are based on the taxpayer's status as of the last day of the taxable 
year. The taxpayer's status is determined from schedule D and 
the answer to question 4, page 2, Form 1040, or from the data on the 
back of Form 1040A, and fi'om other information concerning personal 
exemption and credit for dependents. Only when filing on Form 
1040 is the taxpayer whose status with regard to personal exemption 
and credit for dependents changed during the year allowed to prorate 
such exemption and ci-edit according to the number of months before 
and after such change. Returns in each classification, except joint 
returns of husbands and wives, are classified also as returns of men 
or returns of women. 

Industrial groups. — In addition to the above classifications of re- 
turns, there is a classification for the industrial activity of sole pro- 
prietorships reported on returns. Form 1040. Sole proprietorships 
are segregated into 51 industrial groups (see table, pp. 29-30) accoid- 
ing to the nature of business or profession as described in schedule 
H on the return, or in attached schedules. ^^Qlen two or more kinds 
of business are reported by a sole proprietor on one return, the classifi- 
cation is based on the business activity showing the largest amount 
of total receipts. 

Patterns of income and Credit for dependents classes are new classifica- 
tions which have been applied to a sample of returns, Form 1040A, 
for the purpose of the special tabulations on pages 53-55 and 57-64. 
Neither classification appears elsewhere in the text tables nor in any 
of the basic tables. A complete description of each classification 
will be found in the text accompanying the special tabulations. 

SIMPLE AND CUMULATIVE DISTRIBUTION BY NET INCOME CLASSES 

Basic table 3 presents for individual returns and taxable fiduciary 
returns the simple and cumulative distribution of number of returns, 
net income, total tax, and corresponding percentages. Composite 
data for the individual and taxable fiduciary returns. Forms 1040 
and 1041, with net income are tabulated by net income classes, and 
aggregate data are tabulated separately for individvial returns. Form 
1040, with no net income and for individual returns, Form 1040A, 
Due to the provision for computation of alternative tax in case of a 
net long-term capital loss, there is a tax liability on 297 individual 
returns classified as returns with no net income. 

Basic table 3-A presents the same distribution of data for individual 
returns exclusively. In the following table, these data are tabulated 
by a limited number of net income classes. 



STATISTICS OF INCOME FOR 1941, PART 1 



11 



Individual returns, 1941, by net income classes: Simple and cumulative distribution 
of number of returns, net income, and total tax, with corresponding percentage dis- 
tribution; also aggregate for individual returns with no net income 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 

[Net income classes and money figures in tliousands of dollars] 





Number of returns 


Net income classes 


Simple distribution 


Cumulative distribu- 
tion from highest 
income class 


Cumulative distribu- 
tion from lowest in- 
come class 




Number 


Percent 
of total 


Number 


Percent 
of total 


Number 


Percent 
of total 


Individual returns with net in- 
come: 

Form 1040 A (est.) ' ...... 

Form 1040: 

Under 1 (est.) 


10, 252, 708 

1,936,201 

5, 737, 581 

4, 715, 114 

2, 192, 225 

630, 105 

238. 880 

48, 157 

14, 365 

2,664 

1,539 

348 

152 

50 


39.79 

7.51 

22.26 

18.30 

8.51 

2.44 

.93 

.19 

.05 

.01 

(8) 
(8) 
(') 
(8) 


25, 770, 089 

15,517,381 

13, 581, 180 

7, 843, 599 

3, 128, 485 

936, 260 

306, 155 

67, 275 

19,118 

4, 753 

2,089 

550 

202 

50 


100. 00 

60.21 
52.70 
30.44 
12.14 
3.63 
1.19 
.26 
.07 
.02 
.01 
(») 
(») 
(« 


10, 252, 708 

12. 188, 909 
17,926,490 
22, 641, 604 

24, 833, 829 

25, 463, 934 
25, 702, 814 
25, 750, 971 
25, 765, 336 
25, 768, 000 
25, 769, 539 
25, 769, 887 
25, 770, 039 
25, 770, 089 


39.79 
47.30 


1 under 2 (est.) 


69.56 


2 under 3 (est.) 


87.86 
96.37 




98.81 


10 under 25. _ 


99.74 


25 under 50 


99.93 


50 under 100 ... . 


99.98 


100 under 150 


99.99 


150 under 300 


99.99 


300 under 500 _._ 


99.99 


500 under 1 ,000 


99.99 


1,000 and over 


100. 00 






Total returns with net 
income 


25, 770, 089 
99, 828 


100. 00 

(») 










Individual returns with no net in- 
come 5 












) 






Grand total . . . _ _ _ _ 


25, 869, 917 


m 






.....1 















Net income 


Net income classes 


Simple distribution 


Cumulative distribu- 
tion from highest 
income class 


Cumulative distribu- 
tion from lowest in- 
come class 




A-ount Pf-nt 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


Individual returns with net in- 
come: 
Form 1040A (est.) '.. 


17, 531, 107 

1.411,563 

8, 848, 329 

11,461,250 

7, 972, 189 

4,239,095 

3,519,907 

1, 626, 461 

961, 123 

319, 925 

306, 074 

132, 705 

103,061 

94, 428 


29.95 

2.41 

15.12 

19.59 

13.62 

7.24 

6.01 

2.78 

1.64 

.55 

.52 

.23 

.18 

.16 


58, 527, 217 

40, 996, 110 

39, 584, 547 

30, 736, 218 

19, 274, 968 

11,302,779 

7, 063, 684 

3, 543, 777 

1,917,316 

956. 193 
636, 268 

330. 194 
197, 489 

94, 428 


100. 00 

70.05 

67.64 

52.52 

32.93 

19.31 

12.07 

6.06 

3.28 

1.64 

1.09 

.57 

.34 

.16 


17,531,107 

18, 942, 671 
27, 790, 999 
39, 252, 249 
47, 224, 438 
51,463,533 
54, 983, 440 

56, 609, 901 

57, 571, 024 
57, 890, 949 
58,197,023 

58, 329, 728 
58, 432, 789 
58, 527, 217 


29.95 


Form 1040: 

Under 1 (est.) 

1 under 2 (est.).. 


32.36 
47.48 


2 under 3 (est.). 


67.07 


3 under 5 (est.) 


80 69 


5 under 10 


87.93 


10 under 25.. . 


93.94 


25 under 50 


96.72 


50 under 100 


98 36 


100 under 150 . 


98.91 


150 under 300 

300 under 500. 


99.43 
99.66 


500 under 1,000 


99 84 




100. 00 






Total returns with net 
income 


58, 527, 217 
10 292, 023 


100. 00 
(») 










Individual returns with no net in- 
come ^ ___ _ 




















Grand total... . 


11 58, 235. 195 


(») 





















For footnotes, see pp. 48-49. 



12 



STATISTICS OF INCOME FOR 1941, PART 1 



Individual returns, 1941, by net income classes: Simple and cumulative distribution 
of number of returns, net income, and total tax, with corresponding percentage dis- 
tribution; also aggregate for individual returns with no net income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 
[Net income classes and money figures in thousands of dollars] 





Total tax 2 


Net income classes 


Simple distribution 


Cumulative distribu- 
tion from highest 
income class 


Cumulative distribu- 
tion from lowest 
income class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


IndividuRl returns with net income: 
Form 1040A (est.)^ 


328, 479 

10, 258 

139, 054 

297, 196 

406, 012 

40n. 043 

669. 061 

557, 672 

448, 375 

174, 926 

179. 027 

80. 057 

65, 720 

59, 536 


8.61 

.27 

3.64 

7.79 

10.64 

10.49 

17.53 

14.62 

11.75 

4.59 

4.69 

2.10 

1.72 

1.56 


3, 815, 415 

3, 486, 936 

3, 476, 679 

3, 337, 625 

3, 040, 429 

2, 634, 417 

2, 2.34, 374 

1, 565, 313 

1, 007, 642 

559, 266 

384, 340 

205. 312 

125,255 

59, 536 


• 

100. 00 

. 91. 39 

91.12 

87.48 

79.69 

69.05 

58.56 

41.03 

26.41 

14.66 

10.07 

5.38 

3.28 

1.56 


328, 479 

338, 736 

477, 790 

774, 986 

1, 180, 998 

1,581,041 

2. 250, 102 

2. 807. 773 

3, 256. 149 
3, 431, 075 
3, 610. 103 
3, 690, 160 
3, 755. 879 
3, 815, 415 


8.61 


Form 1040: 

Under 1 fest.) 


8.88 


1 under 2 (est.) 


12.52 


2 under 3 (est.) 


20.31 


3 under 5 (est.) 


30.95 


5 under 10 


41.44 


10 under 25 


58.97 


25 under 50 


73.59 


50 under 100 


85.34 


100 under 150 


89.93 


• 150 under 300 


94.62 


300 under 500 - 


96.72 


500 under 1 .000 


98.44 


1,000 and over 


100. 00 








Total returns with net in- 
come 


3, 815, 415 
2,326 


100.00 










Individual returns with no net in- 




















3, 817, 741 (») 



















For footnotes, see pp. 48-49. 

INDIVIDUAL RETURNS WITH NO NET INCOME 

The individual returns with no net income are tabulated below by 
taxable and nontaxable returns and by deficit classes. In all other 
text tables and in the basic tables showhig data for returns with no 
net income, only aggregates for taxable and nontaxable data are 
tabulated. 

Two hundred and ninety-seven returns with a deficit due to net 
long-term capital loss show an alternative tax liability because the 
partial tax (normal tax and surtax) on ordinary net income exceeds 
30 percent of the net long-term capital loss. 



STATISTICS OF INCOME FOR 1941, PART 1 



13 



Individual returns with no net income, 1941, by taxable and nontaxable returns, and 
by deficit classes: Number of returns, total income, net long-term capital loss, total 
deductions, deficit, and alternative tax 

[For description of items and elassiflcations, and method of tabulating data, see pp. 4-5 and 7-9] 
[Deficit classes and money figures in thousands of dollars] 



Deficit classes 


Number of 
returns 


Total in- 
come 


Net long- 
term cap- 
ital loss 


Total de- 
ductions 


Deficit 


Alterna- 
tive tax 


Taxable individual returns with 
no net income: * 
Under 5- . 


84 

59 

84 

39 

22 

5 

2 

1 


4,898 
4,340 
7,444 
5,197 
4,454 
1,073 
466 
352 


4,315 
3,860 
7,411 
5,368 
4,645 
1,496 
780 
661 


5,110 

4,755 
8,840 
6,618 
5,991 
1,709 
791 
695 


213 

416 

1,396 

1,421 

1,537 

636 

325 

342 


400 


5 under 10 - 


371 


10 under 25 . ... 


572 


25 under 50 


478 


50 under 100 


382 


100 under 150 — 


63 


150 under 300 


31 


300 under 500 ... 


10 


500 under 1,000 




1,000 and over 


1 


1,807 


2,230 


3,095 


1,287 


19 


Total taxable . ... .. 


297 


30, 031 


30, 765 


37, 604 


7, 573 


2.326 






Nontaxable individual returns 
with no net income: ^ 
Under .5 


88, 996 

5,925 

3,209 

837 

374 

99 

54 

23 

10 

4 


130, 628 
30, 097 
29,253 
15, 822 
11,217 
7,145 
2,922 
3,152 
1,710 
2,055 


62, 695 
24, 730 
31, 180 
18,015 
14, 040 
6,088 
7,341 
5,670 
438 
2,203 


224, 463 
70. 817 
78. 270 
44, 452 
36, 695 
19,297 
13, 447 
11,993 
8,329 
10, 689 


93, 835 
40, 719 
49, 018 
28.629 
25, 478 
12. 152 
10, 524 
8,841 
6,619 
8,633 




5 under 10. . ..... . _ 




10 under 25 .. ... 




25 under 50 




50 under 100 . . 




100 under 150 . . . 




150 under 300 




300 under 500 




500 under 1,000 




1,000 and over 








Total nontaxable . . 


99, 531 


2.34 002 


172, 400 


518,451 


284, 449 






1 ' 




Grand total- 


99, 828 


264,032 2n3_ 165 1 556 fl.'i.'V 1 292 023 


2,326 















Forfootnotes, see pp. 48-49. 

FAMILY RELATIONSHIP— INDIVIDUAL RETURNS 

The summary table below, for individual returns with net income, 
shows the number of returns and amount of net income classified by 
the family relationship of the taxpayer on the last day of the taxable 
year. Returns in each classification, except joint returns of hasbands 
and wives, are classified also as returns of men or returns of women. 
Similar data are distributed by States and Territories in basic table 4, 
pages 118-120. The number of returns, net income, personal 
exemption, credit for dependents, and tax, classified by family 
relationsliip and by net income classes, are tabulated in basic table 5. 
The family relationship classification is not applied to individual 
returns with no net income, owing to the lack of sufficient data on 
which to base the classification. 

The community property classification is appHed to returns show- 
ing community property income, filed in the States of Arizona, Cali- 
fornia, Idaho, Louisiana, Nevada, New Mexico, Oklahoma, Texas, 
and Washington. Each return showing community property income, 
regardless of amount of net income, is classified as a community 
property return. The return of a married person not reporting com- 
munity property income, filed in the States listed, is classified either 
as a joint return of husband and wife or as a separate return of hus- 
band or wife, and not as a community property return. 



14 



STATISTICS OF INCOME FOR 1941, PART 1 



The net income classes for separate community property returns 
filed by husband and wife are based on the respective amounts of 
net income. In tabulating data from a joint return showing com- 
munity property net income with the tax liability apportioned equally 
between husband and wife, the items of income, deductions, and tax 
are divided to represent two returns, which are classified as separate 
community property returns, and the net income class for each is 
based on one-half the combined community property net income. 

The unequal number of returns for men and women in the classi- 
fications, separate returns of husbands and wives and community 
property returns, results from (a) use of samples of returns as the 
basis for estimating data for returns in net income classes under 
$5,000, when the net income of one spouse is under $5,000 and that 
of the other spouse is $5,000 or over, and (b) certain cases wherein 
incomplete data make it impossible to identify the returns as separate 
returns. 



Individual returns with net income, 1941, by sex and family relationship: Number 
of returns, net income, and percentages 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 





Returns 


Net income ' 


Family relationship 


Number 


Percent 
of total 


Amount 
(thousands 
of dollars) 


Percent 
of total 


Joint returns of husbands and wives, or of either hus- 
band or wife when no other return is filed 

Separate returns of husbands and wives: i^ 

Men '3 


14,138,753 

492, 621 
394, 013 

156,811 
157, 245 

1, 490, 898 

730, 482 

4,712,353 

3, 496, 913 


54.87 

1.91 
1.53 

.61 
.61 

5.78 

2.83 

18. 29 

13.57 


35, 177, 228 

3, 278, 706 
1,212,803 

863, 381 
823, 470 

3,190,711 

1,215,360 

7, 779, 280 

4. 986, 278 


60.10 
5.60 


Women '^ _ 


2.07 


Community property returns: '2 

Men 1' 


1.48 


Women '^ . _ 


1.41 


Heads of families: 

Single men and married men not living with wives„ 
Single women and married women not living with 
husbands 


5.45 
2.08 


Not heads of families: 

Sinple men and married men not living with wives- 
Single women and married women not living with 
husbands - 


13.29 
8. 52 






Total, individual returns with net income 


25, 770, 089 


100. 00 


58, 527, 217 


100. 00 



For footnotes, see pp. 48-49. 

SOURCES OF INCOME AND DEDUCTIONS 

Income from the various sources tabulated in this report is the net 
amount, that is, the excess of gross receipts over the deductions as 
reported in the schedules on the returns, and the aggregate tabulated 
for each source is the sum of the net amounts of income from that 
source, except that "Salaries and other compensation," and "Other 
income," tabulated for returns, Form 1040A, are gross income. 
Negative amounts reported under "Income" are transferred in tabu- 
lation to (l(>(luctions, nud are included in the amount tabulated for a 
specified deduction or "Other deductions." Two information items, 
"Net short-term capital loss of preceding taxal)le year deducted," 
and "Current y(>ar net short-term capital gain," both of which are 
used by tlui taxpayer in computing net short-term capital gain, are 
tabulated in addition to the items comprising total income. 



STATISTICS OF INCOME FOR 1941, PAUT 1 



15 



The following table shows each source of income and deduction, 
and two information items "Net short-term capital loss of preceding 
taxable year deducted" and "Current year net short-term capital 
gain" reported on the individual returns with net income and with no 
net income. 



Individual returns with net income and with no net income, 1941: Number of 
returns, sources of income and deduction, net income, and deficit 

[For description of items and classifications, and methods of tabulating and estimating data, 

see pp. 4-10 and 14-19] 

[Money figures in thonsands of dollars] 



Sources of income and deductions 



Number of returns 

Sources of income: 

Salaries and other compensation 

Dividends from domestic and foreign corporations n... 

Interest: 

Bank deposits, notes, mortgages, corporation bonds 

Partially tax-exempt Government obligations '^ 

Taxable Government obligations i' 

Dividends on share accounts in Federal savings a.nd loan 

associations " ---_ 

Rents and royalties 

Annuities " i 

Capital gain: ■« 
Short-term:" 

Net short-terra capital gain 

Net short-term capital loss of preceding taxable year 

deducted 20 

Current year net short-term capital gain 21 

Net long-term capital gain '9 

Net gain from sales of property other than capital assets 2: 

Business profit 23 

Partnership profit ^* 

Income from fiduciaries 25 

other income 28__ 

Total income 

Deductions: 

Net long-term capital loss '" 

Net loss from sales of property other than capital assets 22 

Business loss 23 

Partnership loss 24 

Contributions 27 

Interest paid 28 

Taxes paid 28 

Losses from storm, etc. 28 29 

Bad debts 28 

other deductions 3" 

Total deductions ^ 

Net income ' 



Individual returns 



Total 



25, 869, 917 

47, 139, 784 
3, 298, 887 

918. 046 
95, 548 
15, 166 

4,867 

1,711,067 

164, 006 



123, 287 

3,736 

127, 024 

311, 149 

67, 691 

6, 452, 536 

2, 285, 796 

770, 918 

746, 331 



64, 105, 079 



893, 828 
96, 383 

227, 028 

56, 063 

1, 002, 187 

945, 423 

1, 648, 301 

69, 574 

177,851 

753, 248 



5, 869, 885 



" 58, 236, 195 



With net 
income 



25, 770, 089 

47, 082, 403 
3, 212, 525 

898, 055 
93, 472 
15, 135 

4,867 

1, 679, 469 

161, 850 



118, 786 

3,736 

122, 523 

306, 815 

65, 274 

6, 433, 674 

2, 273, 219 

756, 370 

739, 132 



With no net 
income » 



57, 382 
86, 362 

19, 991 

2,076 

31 



31, 598 
2,157 



4,501 



4,501 
4,333 
2,417 
18, 861 
12, 577 
14, 548 
7,199 



63,841,047 



690, 663 
61, 101 

122, 995 
31, 890 

996, 826 

921, 272 

1,617,971 

56, 935 

123, 312 
690, 865 



5, 313, 830 



264, 032 



203, 165 
3.5, 281 

104, 033 
24, 173 
5,361 
24, 151 
30, 329 
12, 639 
54, 539 
62, 383 



556, 055 



58,527,217 10 292, 023 



For footnotes, see pp. 48-49. 

Sources of income and deductions, for individual returns, Form 
1040, by States and Territories and by returns with net incomfe and 
with no net income and for individual returns, Form 1040A, in aggre- 
gate, are tabulated in basic table 6. Composite data pertaining to 
sources of income and deductions for taxable individual and fiduciary 
returns, Forms 1040 and 1041, with net income, and data for non- 
taxable individual returns, Form 1040, are tabulated by net income 
classes in basic table 7, which also presents aggregates for taxable and 
nontaxable individual returns, Form 1040 A, and for taxable and non- 



16 STATISTICS OF INCOME FOE 1941, PART 1 

taxable individual returns, Form 1040, with no net income. In 
addition there is tabulated in basic table 7, for returns with net 
income of $5,000 and over, by net income classes, the number of 
returns for each specified source of income and deduction and for the 
information item "Net short-term capital loss of preceding taxable 
year deducted." For returns with net income under $5,000, the 
number of returns on which specific sources are reported is available 
only for two sources: "Salaries and other compensation" estimated 
for individual returns, Forms 1040 and 1040A, and "Dividends from 
domestic and foreign corporations" estimated for individual returns. 
Form 1040, and tabulated for fiduciary returns, Form 1041. Data 
similar to those in basic table 7 are tabulated separately for individual 
returns and for taxable fiduciary returns in basic tables 7-A and 7-B, 
respectively. 

Salaries and other compensation reported on individual returns 
include compensation of ofScers and employees of State and local 
governments or any agency or instrumentality thereof. The com- 
pensation tabulated in this report for individuals and partners who 
received during the taxable year compensation for personal services 
covering five or more calendar years, is the proportionate amount 
which would have been reported on the return for 1941 if the compen- 
sation had been received in equal portions in each of the years for 
which the personal service was rendered. According to section 107 
of the Internal Revenue Code, the tax attributable to such compen- 
sation shall not exceed the aggregate of taxes which would have been 
due had the compensation been received in equal portions in each 
of the years for which the personal service was rendered. The com- 
pensation tabulated for 1941 is that portion used for computing the 
tax for 1941, and the compensation and tax allocated to prior years 
are not included in this report nor in Statistics of Income, Part 1, 
for prior years. 

Dividends from domestic and foreign corporations exclude dividends 
received through partnerships and fiduciaries and dividends received 
on share accounts in Federal savings and loan associations. 

Partially tax-exempt interest on Government obligations is interest 
on United States savings bonds and Treasury bonds owned in excess 
of $5,000, and on obligations of instrumentalities of the United 
States other than those issued under the Federal Farm Loan Act, or 
such Act as amended, all of which were issued prior to March 1, 1941. 
This interest is subject to surtax only. There is included each 
partner's or beneficiary's share of interest received on such obligations 
owned by partnerships, estates, or trusts. For other information 
concerning interest on Government obligations, see the section of 
this report entitled "Government obligations and interest" on page 50. 

Taxable interest on Government obligations is interest on Treasury 
notes issued on or after December 1, 1940, and on obligations of the 
United States or any agency or instrumentality therc^of, issued on or 
after March 1, 1941. Section 4 of the Public Debt Act of 1941 pro- 
vides that the interest on obligations of the United States or any 
instrumentality thereof, issued after the effective date of the Act, 
shall not have any exemption under Federal tax acts; therefore, such 
interest is subject to normal tax and surtax. 

Dividends on share accounts in Federal savings and loan associations 
reported in schedule A include such dividends received through part- 



STATISTICS OF INCOME FOR 1941, PART 1 17 

nerships and fiduciaries. These dividends are subject to surtax only. 
For 1940, such dividends are included in "Other income." 

Renis and royalties are the net profits after deducting depreciation, 
repairs, interest, taxes, and other expenses from gross rent received, 
and after deducting depletion from the gross royalties received. 
Net losses from this source are tabulated in "Other deductions." 

Annuities included in total income are only the taxable portion of 
amounts received under an annuity or endowment contract. Amounts 
received in excess of 3 percent of the aggregate cost of the annuity 
are excluded from income for each taxable year, until the aggregate 
of amounts received and excluded from income equal the total pre- 
miums or consideration paid. Thereafter, all amounts received are 
taxable and must be reported in income. In previous years annuities 
are included in "Other income." 

Capital gain or loss is gain or loss from sales or exchanges of capital 
assets, i. e., property held by the taxpayer (whether or not connected 
with his trade or business), but not (1) stock in trade or other property 
which would properly be included in inventory if on hand at the close 
of the taxable year, (2) property held primarily for sale to customers 
in the ordinary course of trade or business, (3) property used in trade 
or business of a character which is subject to the allowance for depre- 
ciation, or (4) an obligation of the United States or any possession 
thereof, or of a State or Territory or any political subdivision thereof, 
or the District of Columbia, issued on or after March 1, 1941, on a dis- 
count basis and payable without interest at a fixed maturity date not 
exceeding one year from date of issue. The capital gain or loss 
reported includes each participant's share of net capital gain or loss 
to be taken into account from partnerships and common trust funds. 
Loss from a worthless stock or bond which is a capital asset is a 
capital loss. 

Short-term capital gain or loss is that from sales or exchanges of 
capital assets held 18 months or less, 100 percent of which is taken 
into account. Current year short-term capital losses are allowed 
only to the extent of the short-term capital gains. However, if there 
is a net short-term capital loss, a portion thereof not in excess of the 
current year net income may be carried over into 1942 and applied 
against the short-term capital gain not offset by the short-term capi- 
tal loss of that year. No data are tabulated for the current year net 
short-term capital loss. The net short-term capital gain included in 
total income is after the deduction for (a) current year short-term 
capital loss and (6) net short-term capital loss of the preceding taxa- 
ble yeal-. The latter amount is tabulated as an information item. 
This deduction cannot exceed the net income for 1940 and can be 
deducted only to the extent of the current year net short-term capi- 
tal gain. It should be emphasized that this does not represent the 
entire net short-term capital loss of the preceding taxable year but 
only the portion allowed as a deduction in 1941 after the two limita- 
tions have been applied. In addition, there is tabulated as an infor- 
mation item the current year net short-term capital gain, that is, net 
short-term capital gain after the deduction for current year short- 
term capital loss and before deduction of net short-term capital loss 
of the preceding taxable year. This current year net short-term 
capital gain would have been reported for computation of net income 



18 STATISTICS OF INCOME FOR 1941, PART 1 

if the net short-term capital loss of the preceding taxable year had 
not been deductible. 

Long-term capital gain or loss is that from sales or exchanges of 
capital assets held more than 18 months. The gain or loss to be 
taken into account for long-term capital gain or loss is: Q&% percent 
of the gain or loss from sales or exchanges of capital assets held over 
18 months but not over 24 months, and 50 percent of the gain or loss 
from sales or exchanges of capital assets held over 24 months. There 
is no further limitation on the deduction for net long-term capital 
loss. 

Net gain or loss from sales of property other than capital assets is the 
net gain or loss from sales or exchanges of property used in trade or 
business of a character which is subject to the allowance for deprecia- 
tion, and obligations of the United States or any of its possessions, 
a State or Territory or any political subdivision thereof, or the District 
of Columbia, issued on or after March 1, 1941, on a discount basis and 
payable without interest at a fixed maturity date not exceeding one 
year from date of issue. 

Business profit or business loss is the current year net profit or loss 
from sole proprietorships after deducting cost of goods and other 
business expenses as reported in the business schedule. Compensa- 
tion of the proprietor is not allowed as a deduction. The text table 
on pages 29 and 30 shows a tabulation of the net profit or net loss 
from sole proprietorships classified by industrial groups. The net 
operating loss deduction is not a business deduction; however, it is 
an allowable deduction against total mcome and is reported on the 
return in "Other deductions." 

Partnership profit or partnership loss, reported on the individual 
income tax return of the partner, excludes partially tax-exempt 
interest on Government obligations and net gain or loss from sales or 
exchanges of capital assets, each of which is reported in its respective 
source of income or deduction. This item likewise excludes dividends 
on share accounts in Federal savings and loan associations, which 
are reported in the schedule for interest on Government obligations 
but are tabulated separately. In computing partnership profit or 
loss, charitable contributions are not deductible nor is the net operat- 
ing loss deduction allowed. However, the pro rata share of the con- 
tributions and prior year income and losses of the partnership is 
taken into account by each partner in determining his own contri- 
butions and net operating loss deduction, respectively. 

Income from fiduciaries, reported on the income tax return of the 
beneficiary, excludes partially tax-exempt interest on Government 
obligations and net gain or loss from sales or exchanges of capital 
assets received from common trust funds, each of which is reported 
in its respective source of income or deduction. This item likewise 
excludes dividends on share accounts in Federal savuigs and loan 
associations, which are reported in the schedule for interest on Govern- 
ment obligations but are tabulated separately. The net operating 
loss deduction is allowed to estates and trusts generally, and is de- 
ducted in computing the net income to be distributed. In the case 
of a common trust fund, however, this deduction is not allowable but ^ 
each participant's share of prior year income and losses of the fund 
is taken into account in determining his own net operating loss 
deduction. 



STATISTICS OF INCOME FOR 1941, PART 1 19 

Othe7' income includes earnings of minor children and all other 
items of taxable income or profit for which an entry is not provided 
on the return. The amount of dividends, interest, rent, annuities, 
and royalties reported in one sum on the individual return. Form 
1040A, is tabulated in other income. Unlike 1940, other income ex- 
cludes annuities reported on Form 1040 and dividends on share 
accounts in Federal savings and loan associations reported on Forms 
1040 and 1041, both of which are tabulated separately for the first 
time. 

Total income is the sum of the positive amounts of income reported 
on the returns and tabulated as sources of income. Net short-term 
and long-term capital gains from sales or exchanges of capital assets 
are included in total income to the extent provided by law, regardless 
of whether the net income is taxed at the normal tax and surtax rates 
or is subjected to the alternative tax. 

Contributions are those made by individuals to organizations 
created or organized in the United States or possessions thereof, or 
under the law of the United States, or of any State, Territory, or 
possession of the United States, and operated for religious, charitable, 
scientific, literary, educational, or public purposes. Individuals who 
are members of a partnership may include their pro rata share of 
contributions made by the partnership. The total charitable contri- 
butions allowed as a deduction is limited, in general, to 15 percent of 
the individual's net income before deducting the contributions. 

Interest 'paid is that paid on personal indebtedness and excludes 
amounts deducted in schedules for business or profession and for rents 
and royalties. 

Taxes paid exclude (1) taxes assessed against local benefits, (2) 
Federal income taxes, (3) Federal estate, inheritance, legacy, suc- 
cession, and gift taxes, (4) taxes imposed upon the taxpayer's interest 
as shareholder of a corporation, which are paid by the corporation 
without reimbursement from the taxpayer, (5) income taxes paid to 
a foreign country or possession of United States if any portion thereof 
is claimed as a tax credit, (6) taxes deducted in the schedules for 
rents and royalties and for business or profession, and (7) Federal 
social security and employment taxes paid by or for an employee. 

Losses from fire, storm, shipwreck, or other casualty or theft tabulated 
from individual returns. Form 1040, are those not compensated for 
by insurance or otherwise, and exclude amounts reported in schedules 
for business or profession and for rents and royalties. 

Bad debts tabulated from individual returns, Form 1040, exclude 
those reported in schedules for business or profession and for rents 
and royalties. 

Other deductions include the unabsorbed net operating loss deduction 
due to an operating loss from business or partnership in the two 
preceding taxable years and other authorized deductions for which no 
entry is provided on the return. This item also includes the current 
year net loss fi^om rents and royalties reported in sources of income. 

Total deductions are the sum of the deductions reported on the 
return and the negative amounts reported under income, which have 
been transferred to a specific deduction or to other deductions. Net 
long-term capital loss from sales or exchanges of capital assets, to the 
extent provided by law. is included in total deductions whether the 



20 STATISTICS OF INCOME FOR 1941, PART 1 

net income is taxed at the normal and surtax rates or subject to the 
alternative tax. Deductions do not include personal exemption or 
credit of $100 allowed a trust in lieu thereof, credit for dependents, 
earned income credit allowed individuals, or the amount distributable 
to beneficiaries reported by fiduciaries. 

Amount distributable to beneficiaries tabulated from taxable fiduciary 
returns, Form 1041, is a deduction allowed in computing the net income 
of estates and trusts, consisting of (1) a deduction without limitation, 
in lieu of the deduction allowed individuals, for amounts paid to or 
permanently set aside for organizations operated exclusively for 
religious, charitable, scientific, literary, educational, or public pur- 
poses, and (2) the amount of income for the taxable year which is 
to be distributed currently to beneficiaries by the fiduciary and the 
amount to be held or distributed as the court may direct. Such 
amounts, not taxable to the fiduciary, are to be included in computing 
the net income of the beneficiary whether actually distributed or not. 
Consequently, the amount distributable to beneficiaries shown on 
these taxable fiduciary returns is reported on the income tax returns 
of individuals who are beneficiaries and on fiduciary returns filed for 
estates and trusts which are recipients of an amount distributable, 
if such individuals and fiduciaries are required to file a return. On 
the income tax return of each beneficiary (individual or fiduciary), 
the respective share of the amount distributable to beneficiaries is 
reported in "Income from fiduciaries," except that "Partially tax- 
exempt interest on Government obligations" and "Dividends on share 
accounts in Federal savings and loan associations" are reported in 
their respective source of income. Thus in basic tables showing 
composite data from individual and taxable fiduciary returns, there 
is some duplication in these sources and in "Total income," in so far 
as they were distributable by taxable fiduciaries. However, the 
duplication is only a negligible percent of the total income. It is 
impossible to determine the exact amount of duplication because (1) 
every beneficiary may not be required to file a return, (2) data for 
returns. Form 1040, with net income under $5,000 are estimated on 
the basis of samples, and (3) data are not tabulated from returns of 
(a) charitable organizations, (6) nonresident aliens not engaged in 
tirade or business within the United States, or (c) nontaxable fiduciaries 
and common trust funds some of which show an amount distributable 
to beneficiaries (individuals or fiduciaries) whose returns are included 
in this report, while others may show the receipt of an amount dis- 
tributable from the taxable fiduciary returns tabulated m this report. 

The table below, prepared from individual returns, shows for a 
limited number of net income classes the sources of income, two infor- 
mation items, total income, deductions, and net income, followed by 
a percentage distribution. In the first portion of the table, the 
frequency distribution of retui-ns for each specific source of income or 
dechiction is tabulated for the net income classes $5,000 and over. 
Similar data, estimated for the net income class under $5,000, are 
available; only for three sources, "vSalaries and other compensation," 
"Dividends from domestic and foreign corporations," and "Business 
profit"; and one deduction, "Business loss." 



STATISTICS OF INCOME FOR 1941, PAKT 1 



21 



Individual returns with net income, 1941, by net income classes, also aggregate for 
individual returns with no net income: Total ni Tnhzr of returns, number of re- 
turns ^1 and amount for each specific source of income and deduction, and net income 
or deficit 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10 

and 14-19] 

[Net income classes and money figures in thousands of dollars] 



Net income classes 



(1) 



Total 

number of 

returns 



(2) 



Sources of income 



Salaries and other 
compensation 



Number of 
returns 



(3) 



Amount 
(4) 



Dividends from 

domestic and foreign 

corporations i* 



Number of 
returns 32 



(5) 



Amount 
(6) 



Individual returns with net income: 

Form 1040A (est.) " 

Form 1040: 

Under 5 (e.st.) 

5 under 10 

10 under 25 

25 under 50 

50 under 100 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1,000 and over 

Total returns with net income- 
Individual returns with no net income 5_ 

Grand total 



10, 252, 708 

14,581,121 

630, 105 

238, 880 

48, 157 

14, 365 

2,664 

1,539 

348 

152 

■ 50 



8, 638, 948 

11, 272, 844 

403, 010 

144, 041 

29, 846 

9,166 

1, 696 

981 

214 

97 

38 



17,166,434 

24, 637, 949 

2, 434, 770 

1, 692, 006 

661, 529 

325, 338 

82, 369 

59, 717 

15, 489 

5,041 

1,762 



2, 522, 793 

295. 937 

149, 947 

36, 562 

11,979 

2,358 

1,373 

324 

139 

48 



25, 770, 089 



20, 500, 881 
22, 039 



47,082,403 32 3,021,460 
57, .382 25, 562 



25, 869, 917 



20, 522, 920 



47,139,784 32 3,047,022 



(34) 

1, 070, 417 

431,041 

575, 420 

396, 348 

306, 423 

127. 782 

132, 223 

60, 302 

56, 388 

56, 180 



3, 212, 525 
86, 362 



3, 298, 887 







Sources of income — Continued 






Interest 


Net income classes 


Bank deposits, notes, 

mortgages, corporation 

bonds 


Government obligations 


Partially tax-exempt 

(subject to surtax 

only) '5 


Taxable (subject to 

normal tax and 

surtax) '8 


(1) 


Number of 
returns 33 

(7) 


Amount 
(8) 


Number of 
returns 33 

(9) 


Amount 36 
(10) 


Number of 
returns 33 

(11) 


Amount 39 
(12) 


Individual returns with net 
income: 
Form 1040A (est.) ' 




(34) 

576, 773 

122, 081 

111,946 

47, 044 

22, 806 

6,943 

6,295 

1,697 

1,772 

698 




(34) 

48, 776 

12, 568 

15, 772 

8,822 

4,121 

1,506 

1,374 

375 

103 

55 




(34) 


Form 1040: 

Under 5 (est.) 








11, 005 


5 under 10 


231, 690 

111,210 

27, 769 

9,597 

1,966 

1,186 

281 

130 

42 


35, 173 

22, 941 

7,160 

2,777 

593 

349 

75 

32 

11 


5,639 

4,427 

2,002 

772 

182 

106 

30 

11 

6 


1,642 


10 under 25 


1,485 


25 under 50 


581 


50 under 100 


206 


100 under 150 


84 


150 under 300 


87 


300 under 500 


27 


500 under 1,000 . 


11 


1,000 and over 


8 








Total returns with 

net income 

Individual returns with no net 
income ' 


33 383, 871 
23, 747 


898, 055 
19, 991 


33 69, 111 
3, 4.59 


93, 472 
2,076 


33 13, 175 
49 


15, 135 
31 


Grand total __. 


33 407, 618 


918, 046 


=3 72, =70 


95, 548 1 33 13. 224 


15, 166 






' 





For footnotes, see pp. 48-49. 



22 



STATISTICS OF INCOME FOR 1941, PART 1 



Individual returns with net income, 1941, by net income classes, also aggregate for 
individual returns with no net income: Total number of returns, number of re- 
turns ^' and amount for each specific source of income and deduction, and net income 
or deficit — Continued 

(For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10 

and 14-19] 

[Net income classes and money figures in thousands of dollars] 





Sources of income— Continued 


Net income classes 


Dividends on share ac- 
counts in Federal 
savings and loan as- 
sociations (subject to 
surtax only) " 


Bents and royalties 


Annuities 's 


(1) 


Number of 
returns ^3 

(13) 


Amount 36 
(14) 


Number of 
returns 33 

(15) 


Amount 

(16) 


Number of 
returns 33 

(17) 


Amount 
(18) 


Individual returns with net in- 
come: 

Form 1040A (est.) ' 




(30 

314 

1,983 

1,416 

804 

313 

16 

11 

10 




(34) 

1, 283, 859 

173, 305 

130, 068 

50, 637 

23, 084 

7,250 

6,517 

2,414 

2,240 

92 




(34) 


Form 1040: 

Under 5 (est.) 








130, 707 


5 under 10 


7,953 

3,839 

1,019 

343 

70 

42 

10 


143, 090 

61,671 

13, 259 

4,194 

808 

504 

126 

63 

17 


14, 263 

7,369 

1,976 

741 

171 

129 

31 

8 

7 


13 351 


10 under 25 


9,814 
4,058 
2 384 


25 under 50 


50 under 100 


100 under 150 


573 


150 under 300 


511 


300 under 500 


262 


500 under 1,000 


64 


1,000 and over 


1 


(37) 


127 


Total returns with 
net income. 


33 13, 277 


4,867 


33 223, 732 
26, 429 


1, 679, 469 
31, 598 


33 24, 695 
2,462 


161, 850 


Individual returns with no net 
income 5 _ . 


2,157 










Grand total 


33 13, 277 


4, 867 33 250, 161 


1,711,067 


■'27, 157 


164,006 









Sources of income— Continued 






Capital gain ■« 


Net income classes 


Short term '« 


Net short-term capital 
gain included in total 
income 


Net short-term capital 
loss of preceding tax- 
able year deducted 20 


Current 

year net 

short-term 

capital gain »• 

(col. 

20-1-22) 

(23) 


(1) 


Number of 
returns 33 

(19) 


Amount 
(20) 


Number of 
returns 33 

(21) 


Amount 
(22) 


Individual returns with net income: 
Form 1040A (est.) ' 












Form 1040: 

Under 5 (est.) 




41,444 

23, 904 

25, 822 

12,770 

7, 674 

2, 369 

2, 816 

1, 090 

336 

561 




154 

825 

1,383 

591 

341 

220 

169 

38 

14 

2 


41, 598 


6 under 10 


32, 210 

21,047 

6, 292 

2, 342 

494 

309 

75 

40 

10 


859 

974 

415 

204 

75 

62 

13 

5 

3 


24, 729 


10 under 25... 


27, 205 


25 under 50. 


13,361 


sounder 100 


8,015 


100 under 1.50 


2,590 


1.50 under :vm 


2, 985 


300 under .500 


1,127 


5(XJ under 1,000 


349 


1,000 and over 


563 






Total returns with net Income... 


33 62, 819 
3, 638 


118, 786 
4,501 


38 2,610 


3,736 


122, 523 
4,501 










Grand total 


33 66, 457 


123, 287 


83 2, 610 


3,736 


127,024 







For footnotes, see pp. 48-49. 



STATISTICS OF INCOME FOR 1941, PART 1 



23 



Individual returns with net income, 1941, by net income classes, also aggregate for 
individual returns with no net income: Total number of returns, number of re- 
turns ^1 and amount for each specific source of income and deduction, and net income 
. or deficit — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10 

and 14-19] 

[Net income classes and money figures in thousands of dollarsj 





Sources of income— Continued 




Capital gain "—Con. 


Net gain from sales of 
property other than 
capital assets 22 




Net income classes 


Net long-term capital 
gain 19 


Business profit 23 


(1) 


Number of 
returns 33 

(24) 


Amount 

(25) 


Number of 
returns 33 

(26) 


Amount 
(27) 


Number of 
returns 

(28) 


Amount 
(29) 


Individual returns with net in- 
come: 
Form 1040 A (est.) ' 














Form 1040: 

Under 5 (est.) 




55, 477 
29,787 
39, 510 
29, 181 
30, 212 
17, 096 
31,391 
24, 981 
19, 776 
29, 404 




39, 546 

12, 322 

9,352 

2,237 

1,255 

245 

247 

34 

4 

31 


2, 728, 312 

164, 165 

56, 465 

8,820 

2,129 

380 

204 

44 

18 

5 


4, 392, 302 
964 073 




34, 709 

21, 987 

6,587 

2,725 

668 

504 

153 

76 

25 


11,010 

5,461 

1,190 

339 

83 

48 

11 

2 

5 


10 under 25 _-_ _ 


676 054 


25 under 50 


226 897 


50 under 100 


101 866 


100 under 150 


31 554 


150 under 300 . 


26 700 


300 under 500 

500 under 1,000 


8,511 
3 963 


1,000 and over.. .._ 


1,754 


Total returns with net 
income 

Individual returns with no net 
income 5 ._ .. 


33 67. 434 
2,465 


306, 815 
4,333 


33 18, 149 
1.63.=; 


65, 274 
2,417 


2, 960, 542 
9,312- 


6, 433, 674 
18 861 








Grand total 


3' 69, 899 


311, 149 1 33 10 784 


67, 691 


2 969 854 j fi 4.'^9 s.^fi 






' 













Sources of 


income— Continued 






Net income classes 


Partnership profit ^* 


Income from 
fiduciaries 25 


Other income 26 


Total 
income 

(36) 


(1) 


Number 

of re- 
turns 33 

(30) 


Amount 

(31) 


Number 
of re- 
turns 33 

(32) 


Amount 
(33) 


Number 
of re- 
turns 33 

(34) 


Amount 
(35) 


Individual returns with net 
income: 
Form 1040A (est.) ' 












364, 673 

219, 697 

59, 874 

55, 409 

22, 479 

11,468 

2,326 

2,042 

479 

637 

46 


17, 531, 107 
33, 261, 799 


Form 1040: 

Under 5 (est.) 




628, 718 

476, 808 

561,654 

298, 560 

185, 509 

54, 281 

45, 713 

13, 851 

6,508 

1,617 




124, 816 
111,632 
162, 890 
116, 787 
89, 358 
36, 215 
43, 334 
24,558 
23, 963 
22, 816 




5 under 10 ,. 


87, 948 

49, 672 

12, 304 

3,999 

685 

392 

74 

34 

6 


30, 465 

20,844 

6,946 

2,765 

631 

460 

125 

67 

27 


41, 139 

20, 373 

5,334 

1,923 

368 

272 

66 

51 

11 


4 869 143 


10 under 25 


4, 068, 619 
1 878 735 


25 under 50 _ 


50 under 100 


1,112,017 
370, 610 
358, 978 
154, 080 
120, 806 
115, 153 


100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1,000 and over 


Total returns with 

net income. 

Individual returns with no 
net income s 


33 155, 114 
3,512 


2, 273, 219 
12, 577 


33 62, 331 
2,942 


756, 370 
14, 548 


33 69, 537 
5,907 


739, 132 
7,199 


63, 841, 047 
264, 032 


Grand total __ 


33 158, 626 


2, 285, 796 


33 65, 273 


770, 918 


33 75, 444 


746, 331 


64, 105, 079 



For footnotes, see pp. 48-49. 



24 



STATISTICS OF INCOME FOR 1941, PART 1 



Individual returns with net income, 1941, hy net income classes, also aggregate for 
individual returns with no net income: Total number of returns, number of re- 
turns ^' and amount for each specific source of income and deduction, and ntt 
income or deficit — Continued 

fFor description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10 

and 14-19] 

[Net income classes and money figures in thousands of dollars] 





Deductions 


Net income classes 


Net long-term capital 
loss 19 


Net loss from sales of 
property other than 
capital assets 22 


Business loss 23 


(1) 


Number of 
returns 33 

(37) 


Amount 
(38) 


Number of 
returns 33 

(39) 


Amount 
(40) 


Number of 
returns 

(41) 


Amount 
(42) 


Individual returns with net 
income: 

Form 1040A (est.)' 














Form 1040; 

Under 5 (est.) 




274, 741 

127, 790 

149, 563 

72, 043 

38, 214 

9,850 

9, 679 

3,544 

1,961 

3,278 




39, 472 

9, 869 

6,851 

2,555 

1,366 

428 

210 

106 

202 

42 


120, 769 

11,393 

7,201 

2,312 

1,077 

233 

197 

40 

26 

16 


61, 554 




67, 181 

49, 665 

16, 299 

5,443 

1,072 

606 

124 

60 

17 


8,500 

4,843 

1,194 

392 

107 

64 

23 

8 

3 


16, 940 


10 under 25 _-. 


18, 273 


25 under 50 -- 


9, 500 


50 under 100 .. 


6, 531 


100 under 150 


2,403 


150 under 300 .. 


3,119 


300 under 500 


1,219 


500 under 1,000 


842 


1,000 and over... 


2,613 






Total returns with net 
income 


33 139, 467 
21, 222 


690, 663 
203, 165 


33 15, 134 
7,476 


61, 101 
35, 281 


143, 264 


122. 995 


Individual returns with no 


55, 732 104, 033 








33 160, 689 


893, 828 


33 22, 610 


96, 383 


198, 996 


227, 028 









Deductions— Continued 


Net income classes 


Partnership loss 21 


Contributions 27 


Interest paid 28 


-.',^ 


Number of 
returns 33 

(43) 


Amount 

(44) 


Number of 
returns 33 

(45) 


Amount 
(46) 


Number of 
returns 33 

(47) 


Amount 
(48) 


Individual returns with net 
income: 

Form 1040A (est )' 














Form 1040: 

Under 5 (est.) 




13, 277 

5,920 

5,909 

2, 909 

1,703 

760 

1, 156 

247 

7 

2 


"""539,899' 

210, 384 

43, 725 

13, 283 

2,514 

1,471 

332 

143 

49 


716,023 

93,413 

75, 821 

38, 936 

27,918 

"11,661 

13, (WO 

6, 025 

6,617 

7,383 




690, 167 




5, 606 

3, 585 

1,122 

426 

115 

80 

25 

9 

1 


327, 000 

127,611 

26, 642 

8,470 

1,687 

1,018 

244 

113 

41 


105, 522 


10 under 25 


72, 063 


25 undiir Hi) 


26, 485 


50 under 100 


14, 742 


100 under 150 

irM under 300 


4, 885 
4,289 


300 under 5(H) 

500 under 1,000 


1,256 
913 


1,000 and over -.. 


950 






Total returns with net 


33 10, 909 
5,726 


31,890 
24,173 


33 811,800 
30, 055 


996, 826 
5, 361 


33 492, 826 
25, 772 


921,272 


Individual returns with no net 
income' 


24, 151 


Grand total 


33 16, 695 


56, 063 33 841, 855 


1, 002, 187 


33 518, 598 


945, 423 



For footnotes, see pp. 48-49. 



STATISTICS OF INCOME FOR 1941, PART 1 



25 



Individual returns with net income, 1941, by net income classes, also aggregate for 
individual returns with no net income: Total number of returns, number of re- 
turns 21 and amount for each specific source of income and deduction, and net 
income or deficit — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp 4-10 

and 14-19] 

[Net income classes and money figures in thousands of dollars] 





Deductions— Continued 


Net income classes 


Taxes paid 28 


Losses from fire, storm, 

etC.28 29 
* 


Bad debts 28 


(1) 


Number of 
returns 33 

(49) 


Amount 
(50) 


Number of 
returns 33 

(51) 


Amount 
(52) 


Number ef 
returns 33 

(53) 


Amount 
(54) 


Individual returns with net in- 
come: 
Form 1040A (est.) ' 














Form 1040: 

Under 5 (est.) 




1, 155, 301 

168, 083 

142,913 

67, 000 

42, 265 

14, 099 

13, 253 

6,064 

4,264 

4,128 




43, 018 

6,317 

4,546 

1,357 

821 

192 

213 

26 

345 

98 




59, 775 
20, 266 
20, 073 
10 518 




547, 937 

216, 524 

44, 946 

13, 683 

2,580 

1,499 

341 

148 

49 


29,110 

11, 331 

2,427 

828 

195 

126 

27 

24 

11 


32, 782 

17, 148 

4,741 

1,777 

385 

277 

60 

35 

19 


10 under 25 


25 under 50 


50 under 100 


, 5, 270 
1 857 


100 under 150. 


150 under 300 


3 252 


300 under 500 I. 


1 003 


500 under 1,000 


940 
358 


1,000 and over . 






TotaL.-4! turns with net 

income 

Individual returns with no net 
netincome^ 


33 827, 707 
42,418 


1,617,971 
30, 329 


33 44, 079 
2,916 


56, 935 
12, 639 


33 57, 224 
5,348 


123, 312 
54 539 






Grand total 


33 870, 125 


1, 648, 301 


33 46, 995 


69, 574 


33 62, 572 


177, 851 






Deductions— Continued 




Net income classes 


Other deductions 30 


Total 
deductions 

(57) 


Net income ' 


(1) 


Number of 
returns 33 

(55) 


Amount 
(56) 


(58) 


Individual returns with net income: 

Form 1040A (est.) ' 








17, 531, 107 


Form 1040: 

Under 5 (est.) 




515, 138 
75,928 
52, 698 
20, 371 
12, 062 
4,551 
4,703 
1,885 
1,655 
1,874 


3, 568, 468 
630, 048 
548, 712 
252, 274 
150, 893 
50, 686 
52, 904 
21,375 
17, 745 
20,725 


29 693 331 


5 under 10- 


134, 824 

55, 133 

13,544 

4,843 

1,131 

720 

195 

105 

34 


4, 239, 095 

3, 519, 907 

1, 626, 461 

961 123 


10 under 25 . 


25 under 50 . . 


50 under 100 


100 under 150 


319, 925 


150 under 300 


306, 074 
132, 705 
103, 061 
94,428 


300 under 500__ ._. 


500 under 1,000 


1,000 and over 




Total returns with net i 
Individual returns witn no net in 


ncome 

come 5 


33 210, 529 

15, 871 


690, 865 
62, 383 


5, 313, 830 
550, 055 


58, 527, 217 
i» 292 023 






Grand total.. ... . .. _ _ . ... 


33 226. 400 


753. 248 


5, 860- 885 


11 58 2:^5 !«.=; 










' 




1 







For footnotes, see pp. 48-49. 



568767—44- 



26 



STATISTICS OF INCOME FOE, 1941, PART 1 



Individual returns with net income, 1941, by net income classes, also aggregate for 
individual returns with no net income: Percentage distribution of sources of in- 
come, deductions, and net income or deficit 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10 

and 14-19 





Sources of income 




Salaries 
and other 
compen- 
sation 

(2) 


Dividends 
from domes- 
tic and 
foreign cor- 
porations 11 

(3) 


Interest 


Net income classes 
(Thousands of dollars) 

(1) 


Bank de- 
posits, 
notes, mort- 
gages, cor- 
poration 
bonds 


Government obligations 


Partially 

tax-exempt 

(subject to 

surtax 

only) 15 35 

(5) 


Taxable 
(subject to 
normal tax 
and sur- 
tax) 1636 

(6) 


Individual returns with net income: 
Form 1040A (est.) ' 


97.92 

74.07 
50.01 
41.59 
35.21 
29.26 
22.23 
16.63 
10.06 
4.17 
1.53 


(34) 

3.22 
8.85 
14.14 
21.10 
27.56 
34.48 
36.83 
39.14 
46.68 
48.79 


(34) 

1.73 
2.51 
2.75 
2.50 
2.05 
1.87 
1.75 
1.10 
1.47 
.61 


(34) 

0.15 
.26 
.39 
.47 
.37 
.41 
.38 
.24 
.09 
.05 


(34) 

0.03 


Form 1040: 

Under 5 (est.) _ _ .. 


6 under 10 -. - .. 


.03 


10 under 25 . . _ . . . 


.04 


25 under 50 . .... .. 


.03 


SO under 100 . ... 


.02 


100 under 150 _ . . . 


.02 


150 under 300 . . 


.02 


300 under 500 ,_ . . . 


.02 


500 under 1,000 . . 


(*) 


1,000 and over. . . 


.01 






Total returns with net income 

Individual returns with no net income 5 


73.75 
21.73 


5.03 
32.71 


1.41 

7.57 


.15 
.79 


.02 

(«) 


Grand total 


73.54 


5.15 


1.43 


.15 


.02 









Sources of income— Continued 




Dividends 
on share 
accounts in 
Federal sav- 
ings and 
loan associa- 
tions (sub- 
ject to 
surtax 
only) " 36 

(7) 


Rents 

and 

royalties 

(8) 


Annui- 
ties '8 

(9) 


Capital gain 


9 


Net income classes 


Short-term is 


(Thousands of dollars) 
(1) 


Net short- 
term capital 
gain includ- 
ed in total 
income 

(10) 


Net short- 
term capital 
loss of pre- 
ceding tax- 
able year 
deducted ^o 

(11) 


Current 
year net 
short-term 
capital 
gain " 

(12) 


Individual returns with net in- 
come: 

PVirm 1040 A (est.) ' 


(34) 

m 

0.04 
.03 
.04 
.03 

(«) 


(34) 

3.86 
3.66 
3.20 
2.69 
2.08 
1.96 
1.82 
1.57 
1.85 
.08 


(34) 

0.39 
.28 
.24 
.22 
.22 
.16 
.14 
.17 
.05 
.11 








Form 1040: 

Under 5 (est.) 

5 under 10 


0.12 
.49 
.64 
.68 
.69 
.64 
.79 
.71 
.28 
.49 


(«) 
0.02 
.03 
.03 
.03 
.06 
.04 
.02 
.01 

(») 


0.12 
.51 


10 under 25 


.67 


25 under .50 


,71 


50 under 100 


.72 


100 under !.50 


.70 


\:,\> under ;«)0,. 

300 under ,500 


.83 
.73 


500 under 1,000 


.27 


1,000 and over.. 


(«) 


.49 


Total returns with net 
income... _ 

Individual returns with no net 
income ' 


(«) 
(«) 


2.63 
11.97 


.25 
.82 


.19 
1.71 


(«) 


.19 

1.71 








Grand total . ... 


(«) 


2.67 


.26 


.19 


(») 


.19 







For footnotes, see pp. 48-49. 



STATISTICS OF INCOME FOR 1941, PART 1 



27 



Individual returns with net income, 1941, by net income classes, also aggregate for 
individual returns with no net income: Percentage distribution of sources of in- 
come, deductions, and net income or deficit — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10 

and 14-19] 





Sources of income— Continued 


Net income classes 
(Thousands of dollars) 


Capital 

gains 19— 
Continued 


Net gain 
from sales 
of property 
other than 
capital as- 
sets 22 

(14) 


Business 
profit 23 

(15) 


Partner- 
ship 
profit 24 

(16) 


Income 
from 
fiduci- 
aries 25 

(17) 


Other 
income 26 

(18) 


Total in- 


(1) 


Net long- 
term capi- 
tal gain 19 

(13) 


come 
(19) 


Individual returns with net 
income: 
Form 1040A (est.) ' 












2.08 

.66 
1.23 
1.36 
1.20 
1.03 
.63 
.56 
.31 
.53 
.04 


100 oo 


Form 1040: 

Under 5 (est.) 

5 under 10 .- 


0.17 

.61 

.97 

1.55 

2.71 

4.61 

8.75 

16.22 

16.37 

25.53 


0.12 
.25 
.23 
.12 
.11 
.07 
.07 
.02 
(*) 
.03 


13.21 

19.80 

16.62 

12.08 

9.16 

8.51 

7.44 

5.52 

3.28 

1.52 


1.89 
9.79 
13.80 
15.89 
16.68 
14.64 
12.74 
8.99 
5.39 
1.40 


0.38 
2.29 
4.00 
6.22 
8.03 
9.77 
12.08 
15.94 
19.84 
19.81 


100. oc 
100. oo 


10 under 25 


100. 00 


25 under 50 


100. 00 


sounder 100 

100 under 150 

150 under 300_ 

300 under 500 

500 under 1,000 

1,000 and over 


100. 00 
100. 00 
100. 00 
100. 00 
100. 00 
100.00 


Total returns 
with net in- 
come 

Individual returns with no 
net income * 


.48 
1.64 


.10 
.92 


10.08 
7.14 


3.56 
4.76 


1.19 
5.51 


1.16 
2.73 


100. 00 
100. 00 






Grand total 


.48 


.11 


10.07 


3.57 


1.20 


1.16 


100. 00 





Deductions 


Net income classes 
(Thousands of dollars) 

(1) 


Net long- 
term capi- 
tal loss 19 

(20) 


Net loss 
from sales 
of property 
other than 
capital as- 
sets 22 

(21) 


Business 
loss 23 

(22) 


Partner- 
ship 
loss 24 

(23) 


Contribu- 
tions 27 

(24) 


Interest 
paid 28 

(25) 


Individual returns with net income: 
Form 1040A (est.) ' 














Form 1040: 

Under 5 (est.) .. 


0.83 
2.62 
3.68 
3.84 
3.44 
2.66 
2.70 
2.30 
1.62 
2.85 




0.12 
.20 
.17 
.14 
.12 
.11 
.06 
.07 
.17 
.04 


0.19 
.35 
.45 
.51 
.59 
.65 
.87 
.79 
.70 

2.27 


0.04 
.12 
.15 
.15 
.15 
.21 
.32 
.16 

(>) 

(*) 


2.15 
1.92 
1.86 
2.07 
2.51 
3.15 
3.63 
3.91 
5.48 
6.41 


2 07 


5 under 10 _._. 


2 17 


10 under 25 


1.77 


25 under 50 


1.41 


50 under 100 


1 33 


100 under 150 


1.32 


150 under 300 


1.20 


300 under 500 

500 under 1,000.. 


.81 
.76 


1,000 and over 


.82 


Total returns with net in- 
come 


1.08 
76.94 


.09 
13.36 


.19 
39.40 


.05 
9. 16 


1.56 
2 (13 


1.44 


Individual returns with no net in- 
come 5 


9 15 








Grand total.. 


1.39 .15 


.35 


.09 


1.56 


1 48 











For footnotes, see pp. 48-49. 



28 



STATISTICS OF INCOME FOR 1941, PART 1 



Individual returns with net income, 1941, by net income classes, also aggregate for 
individual returns with no net income: Percentage distribution of sources of in- 
come, deductions, and net income or deficit — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10 

and 14-19] 



Net income classes 
(Thousands of dollars) 

(1) 


Deductions— Continued 


Taxes 
paid 28 

(26) 


Loss from 
fire, storm, 

etC.28 29 

(27) 


Bad debts 28 
(28) 


Other de- 
ductions 3" 

(29) 


Total de- 
ductions 

(30) 


Net in- , 
come' 

(31) 


Individual returns With net in- 
come: 
Form 1040A (est.)? 












100. 00 


Form 1040: 

Under 5 (est.) 


3.47 
3.45 
3.51 
3.60 
3.80 
3.80 
3.69 
3.94 
3.63 
3.58 


0.13 
.13 
.11 

.07 
.07 
.05 
.06 
.02 
.28 
.09 


0.18 
.42 
.49 
.66 
.47 
.50 
.90 
.66 
.78 
.31 


1.55 
1.56 
1.30 
1.08 
1.09 
1.23 
1.31 
1.22 
1.37 
1.63 


10.73 
12.94 
13.49 
13.43 
13.57 
13.68 
14. 74 
13.87 
14.69 
18.00 


89 27 


5 under 10- 


87.06 


10 under 25 


86.51 


25 under 50 


86.57 


50 under 100 


86.43 


100 under 150 


86.32 


150 under 300 


85.26 


300 under 500 


86.13 


500 under 1,000 


85.31 


1,000 and over 


82.00 






Total returns with net 
income 

Individual returns with no net 


2.54 
11.49 


.10 
4.79 


.19 
20.66 


* 1.08 
23.63 


8.32 
210. 60 


91.68 






Grand total 


2.57 


.11 


.28 


1.18 


9.16 


38 90. 84 







For footnotes, see pp. 48-49. 



SOLE PROPRIETORSHIPS 



In the following tabulation, data from the returns of individuals 
engaged in business as sole proprietors are classified by industrial 
groups. These data are from Form 1040, schedule H, Profit (or loss) 
from business or profession, and schedule 1040F, Farm income and 
expenses, when submitted with the return. If a schedule is not sub- 
mitted, data are tabulated from the face of the return. Returns with 
net profit from business are tabulated separately from those with net 
loss from business. The number of returns does not represent the 
precise number of sole proprietorships because of returns on which 
data for two or more businesses are reported. On such returns the 
business data are combined and classified for the business activity- 
showing the largest amount of total receipts. For returns with a net 
profit from business for which no schedule is submitted, the net profit 
is tabulated both as total receipts and as net profit. For returns 
with a net loss from business for which no schedule is submitted, the 
net loss is tabulated from the face of the return but no amount is 
tabulated as total receipts. 

These business data are a combination of completely tabulated 
data and estimated data based on the business data in the samples 
used for estimating other statistics for the individual returns, Form 
1040, with net income under $5,000, in this report. Completely 
tabulated data are from 624,728 returns, consisting of (1) returns 
with net income of $5,000 and over, (2) r(>turns with no net income, 
and (3) returns with net income under $5,000 showing income charac- 
teristics usually found on r(>turns with net income of $5,000 and over. 
Estimated data are for the remaining returns with net income under 
$5,000 and are based on the business data from 147,417 returns in the 



STATISTICS OF INCOME FOR 1941, PART 1 



29 



samples mentioned above. The estimated data are secured separately 
for each State by applying to the business data in the sample for 
each State the ratio of the number of returns in the sample to the 
total number of returns for which estimated data are to be computed. 

The business profit and business loss are tabulated as a source of 
income and as a deduction, respectively, (1) by net income classes, 
for individual returns in basic table 7-A; for taxable fiduciary returns 
in basic table 7-B ; and for composite data of individual and fiduciary 
returns in basic table 7; and (2) by States and Territories, for indi- 
vidual returns, in basic table 6. 

The frequency distribution of business profit and business loss on 
individual returns with net mcome of $5,000 and over, by net income 
classes and by business profit and business loss classes, will be found 
on pages 40-42. 

The industrial classification is determined from the nature of 
business as stated by the taxpayer in the business schedule. A chart 
showing the comparison of industrial groups for 1941 and 1939 (the 
last year for which an industrial classification is available) is presented 
at the end of the table. 



Individual returns with business (sole proprietorship),^^ i94i, by industrial groups 
and by returns unth business profit or with business loss: Number of returns, total 
receipts, net profit, and net loss 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 10 

and 28-29] 
[Money figures in thousands of dollars] 



Industrial groups 



All industrial groups,. 

Mining and quarrying 

Oil, gas, and natural gasoline 
production and field service 
operations 

Other mining and quarrying.. 

Manufacturing 

Food and kindred products... 
Beverages 

Tobacco manufactures 

Textile-mill products 

Apparel and products made 

from fabrics 

Leather and products 

Rubber products 

Lumber and timber basic 

products 

Furniture and finished lum- 
ber products 

Paper and allied products 

Printing and publishing in- 
dustries 

Chemicals and allied products. 
Petroleum and coal products.. 
Stone, clay, and glass products 

Iron, steel, and products 

Nonferrous metals and their 

products 

Electrical machinery and 

equipment 

Machinery, except transpor- 
tation equipment and elec- 
trical 

For footnotes, see pp. 48-49. 



Returns with net profit from 
business 



Number 

of 
returns 23 



2, 969, 854 



8,682 



5,366 
3,316 



75, 030 



9,835 

1,685 

837 

2,122 

6,651 

1,507 

660 

8,793 

5,098 
475 

13, 609 
2,444 
252 
4,019 
3,920 

3,327 

845 



945 



Total 
receipts i" 



35, 729, 137 



162, 461 



95, 547 
66, 915 



2, 375, 550 



419, 291 
89, 365 
13, 609 

126, 324 

342, 707 
56,028 
13, 012 

251, 353 

114, 684 
26, 649 

158, 499 
74, 637 
10, 895 
72, 565 

185, 539 

77,428 
40,457 



51,396 



Net 
profit 



6, 452, 536 



34, 974 



23, 753 
11, 221 



301, 824 



32, 331 
8,321 
1,173 

12, 683 

28, 846 
5,991 
2,193 

30, 190 

16, 275 
3,259 

32, 061 
10, 591 
1,001 
12, 565 
32, 938 

14,435 

6,795 



10, 357 



Returns with net loss from 
business " 



Number 

returns " receipts 



Total 



198, 996 



2,019 



1,423 
596 



5,269 



895 
164 
87 
153 

377 
36 
21 

726 

274 
33 

997 
239 
10 
274 
158 

47 

56 



1, 818, 618 



32, 841 



25, 458 
7,384 



104, 176 



31,614 

4,830 

926 

3,158 

9,147 
953 
434 

15, 332 

5,057 
695 

11, 753 
2,059 
612 
3,538 
2,149 

1,272 

482 



1,263 



Net 
loss 



227, 028 



11, 234 



9,525 
1,709 



11, 183 



1,525 

508 

70 

315 

667 
66 



1,625 

342 
60 

2,823 

420 

67 

348 

297 

148 

113 



147 



30 



STATISTICS OF INCOME FOR 1941, PART 1 



Individual returns with business (sole proprietorship),^^ 1941, by industrial groups 
and by returns with business profit or with business loss: Number of returns, total 
receipts, net profit, and net loss — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 10 

and 28-29] 
[Money figures in thousands of dollars] 



Industrial groups 


Returns with net profit from 
business 


Returns with net loss from 

business ^i 


Number 

of 
returns 23 


Total 
receipts *" 


Net 
profit 


Number 

of 
returns 23 


Total 
receipts 


Net 
loss 


Manufacturing— Continued 

Automobiles and equipment, 

except electiical 

Transportation equipment, 

except automobiles 


679 

422 
6,905 


27, 122 

11, 857 
212. 134 


3,590 

2,220 
34, 009 


58 

56 
532 


1,776 

1,123 
6,005 


77 
563 


Other manufacturing 


904 






Public utilities . 


66,225 


612, 180 


135, 832 


3,154 


29, 774 


3,058 






Transportation 


63, 739 
2,486 


592, 040 
20, 140 


129, 542 
6.290 


2,979 

175 


28, 852 
922 


2,773 


Other public utilities - 


284 






Trade 


829, 424 


19, 750, 951 


1, 939, 529 


54, 602 


1, 001, 355 


56, 007 






Wholesale - 


89, 656 
715, 425 


3, 678, 287 
15, 127, 390 


368, 196 
1, 499, 461 


4,399 
48, 623 


189, 998 
763, 060 


7,526 


Eetail 


46, 220 






Department, general mer- 
chandise, dry goods 

Food and package liquor 
stores.- . - 


31, 964 

199, 775 
26, 907 
42, 525 

19, 750 
125, 525 

101,980 
166, 999 


744, 169 

4, 109, 162 
632, 932 
950, 531 

532, 426 
1, 912, 959 

3, 087, 331 
3, 157, 880 


66, 576 

328, 275 

65, 745 

113, 322 

64, 426 
230, 730 

250, 589 
379, 798 


2,558 

12, 763 
1,785 
3,284 

2,211 
10, 234 

5,183 
10, 605 


36, 740 

238, 631 
28, 405 
35, 295 

23, 460 
114,322 

143, 276 
142, 932 


2,567 
10, 715 


Drug stores _ 


2,047 


Apparel and accessories _._ 
Furniture and house fur- 
nishings 


3,403 
2,126 


Eating and drinking places. 

Filling stations and deal- 
ers in automobiles, ac- 
cessories, tires, batteries. 

Other retail trade - 


8,385 

6,310 
10, 668 






Trade not allocable . 


24, 343 


945, 275 


71, 872 


1,580 


48, 297 


2,261 






Service . . 


642, 769 


4, 413, 588 


1, 643, 534 


30, 561 


134,011 


26, 646 






Personal service 


239, 614 
23, 977 

28, 935 

28,838 

294, 072 


1, 415, 604 
235, 071 

321,063 

349, 402 

1,911,461 


361, 082 
64, 904 

54, 476 

73, 195 

1, 035, 803 


10, 953 
1,152 

946 
2,904 
13, 776 


61, 129 
6,967 

11,697 
25, 951 
25, 052 


7,653 


Business service 


1,126 


Automobile repair services 
and garages 


1,011 


Amusement ..- 


6,634 


Professional and social service. 


9,696 


Physicians, surgeons, oc- 
ulists 


103, 414 

54, 600 

67, 649 

68, 409 


797, 841 
344,917 
356, 081 

412, 622 


459, 191 
174.810 
224, 258 

177, 545 


4,755 
1,089 
3,378 

4,554 


6,010 
2,243 
3,921 

12, 878 


2,692 


Dentists... 


583 


Legal services. 


2,450 


Other professional and 
social services 


3,971 






Other service and repair 


27, 333 


180, 987 


54, 074 


830 


3,215 


526 


Finance, insurance, and real es- 
tate 


70, 683 


631,813 


193, 822 


5,506 


60, 273 


8,378 






Security and commodity-ex- 
change brokers and dealers.. 

Insurance agents, brokers, 
and real estate 


3, 095 

64, 051 
2,937 


160,317 

426, 248 
39, 248 


16, 171 

165, 672 
11,979 


524 

4,624 
358 


32, 419 

23, 954 
3,900 


2,115 
5, 688 


Other finance 


574 






Construction 


125, 797 


2, 177, 722 


317, 635 


4,467 


110,766 


8,800 






Agriculture, forestry, and fishery.. 


1,089,179 


4, 845, 814 


1, 766, 905 


88, 058 


289, 330 


93, 984 


Fanning 


1,074,249 
14,930 


4, 704, 850 
140, 964 


1, 737, 494 
29, 411 


87,096 
962 


281, 330 
8,000 


92, 590 


Other agriculture, forestry, 
and fishery 


1,394 






Nature of business not allocable.. 


62,065 


759, 059 


118,481 


6,360 


56, 090 


7,740 



For footnotes, see pp. 48-49. 



STATISTICS OF INCOME FOR 1941, PART 1 



31 



COMPARISON OF INDUSTRIAL GROUPS, 1941 AND 1939 

This chart shows a comparison of the industrial groups for the years 
1941 and 1939. For those groups in which changes occur, the varia- 
tions are indicated by explanations in parentheses. Certain groups 
are a combination of two or more groups which are indicated by brack- 
ets. In several instances groups segregated in 1939 are not available 
in 1941. 



Industrial groups 



1939 



Mining and quarrying. 

Oil, gas, and natural gasoline production and 
field service operations. 

Other mining and quarrying. 

Manufacturing (includes wool pulling). 

Food and kindled products (includes ice, natural 
and manufactured). 

Beverages. 

Tobacco manufactures. 

Textile-mill products. 

Apparel and products made from fabrics (ex- 
cludes carpet sweepers; includes leather belts 
(apparel), bed pillows (made in textile mills), 
and polishing cloths (chemically treated)). 

Leather and products (excludes leather belts 
(apparel)). 

Rubber products. 

Lumber and timber basic products. 

Furniture and finished lumber products (ex- 
cludes bed pillows (made in textile mills) and 
'ice boxes and refrigerator cabinets other than 
industrial and mechanical refrigerators). 

Paper and allied products (excludes ledger 
sheets) . 

Printing and publishing industries (includes 
ledger sheets). 

Chemicals and allied products (excludes polish- 
ing cloths (chemically treated), and steel 
wool; includes foundry supplies; Parting com- 
pound, core wash, pipe blacking, flux, sea coal, 
and wax core) . 

Petroleum and coal products. 

Stone, clay, and glass products (includes steel 
wool and glass reflectors) . 

Iron, steel, and products (excludes mechanical 
stokers (not ia combination with heating ap- 
paratus), and seal presses (notary, corpora- 
tion, etc.)). 

Nonferrous metals and their products (excludes 
glass reflectors) . 

Electrical machinery and equipment (excludes 
dictating machines and water coolers) . 

Machinery, except transportation equipment 
and electrical (excludes carbon paper, stencil 
paper, and inked ribbon; foundry supplies: 
Parting compound, core wash, pipe blacking, 
flux, sea coal, and wax core; and snow plows; 
includes mechanical stokers (not in combina- 
tion with heating apparatus), liquid level 
gauges, seal presses (notary, corporation, etc.), 
dictating machines,' carpet sweepers (e.xcept 
electric), ice boxes and refrigerator cabinets 
other than industrial and mechanical refriger- 
ators, and water coolers). 

Automobiles and equipment, except electrical 
(includes snow plows). 

Transportation equipment, except automobiles. 

Other manufacturuig (excludes ice, natural and 
manufactured, and liquid level gauges; in- 
cludes wool pulling, carbon paper, stencO 
paper, and inked ribbon). 



Mining and quarrying. 

Oil, gas, and natural gasoline production and 
field service operations. 

("Other mining and quarrying. 

(Mining and quarrying not allocable. 
Manufacturing (excludes wool pulling). 

Food and kindred products (excludes ice, natural 
and manufactured). 

Beverages. 

Tobacco manufactures. 

Textile-mill products. 

Apparel and products made from fabrics (in- 
cludes carpet sweepers (except electric); ex- 
cludes leather belts (apparel), bed pillows 
(made in textile mills), and polishing cloths 
(chemically treated)). 

Leather and • products (includes leather belts 
(apparel)). 

Rubber products. 

Lumber and timber basic products. 

Furniture and finished lumber products (in- 
cludes bed pillows (made in textile mills) and 
ice boxes and refrigerator cabinets other than 
industrial and mechanical refrigerators) . 

Paper and allied products (includes ledger 
sheets) . 

Printing and publishing industries (excludes 
ledger sheets). 

Chemicals and allied products (includes polish- 
ing cloths (chemically treated), and steel 
wool; excludes foundry supplies; Parting com- 
pound, core wash, pipe blacking, flux, sea coal, 
and wax core) . 

Petroleum and coal products. 

Stone, clay, and glass products (excludes steel 
wool and glass reflectors) . 

Iron, steel, and products (.includes mechanical 
stokers (not in combination with heating ap- 
paratus), and seal presses (notary, corpora- 
tion, etc.)). 

Nonferrous metals and their products (includes 
glass reflectors). 

Electrical machinery and equipment (includes 
dictating machines and water coolers). 

Machinery, except transportation equipment 
and electrical (includes carbon paper, stencil 
paper, and inked ribbon; foundry supplies: 
Parting compound, core wash, pipe blacking, 
flux, sea coal, and wax core; and snow plows; 
excludes mechanical stokers (not in combina- 
tion with heating apparatus), liquid level 
gauges, seal presses (notary, corporation, etc.), 
dictating machines, carpet sweepers, ice 
boxes and refrigerator cabinets other than 
industrial and mechanical refrigerators, and 
water coolers) . 
Automobiles and equipment, except electrical 

(excludes snow plows) . 
Transportation equipment, except automobiles. 

{Other manufacturing (includes ice, natural 
and manufactured, and liquid level gauges; 
excludes wool pulling, carbon paper, stencil 
paper, and inked ribbon). 
Manufacturing not allocable. 



32 



STATISTICS OF INCOME FOR 1941, PART 1 



Industrial groups — Continued 



1941— Continued 



1939— Continued 



Public utilities. 
Transportation. 



Other public utilities. 

Trade. 

Wholesale. 
Retail. 

Department, general merchandise, dry 
goods. 

Food and package liquor stores. 

Drug stores. 
Apparel and accessories. 
Furniture and house furnishings. 
Eating and drinking places. 

Filling stations and dealers in automobiles, 
accessories, tires, batteries. 



Other retail trade. 



Trade not allocable. 

Service. 

Personal service. 

Business service. 

Automobile repair services and garages. 
Amusement. 

Professional and social service. 

Physicians, surgeons, oculists (excludes osteo- 
paths and chiropractors). 
Dentists. 

Legal services. 

Other professional and social services (in- 
cludes "Accountants, auditors, and book- 
keeping service," "Medical and health 
services," "Other medical services," osteo- 
paths, and chiropractors). 

Other service and repair. 

Finance, insurance, and real estate. 

Security and commodity-exchange brokers and 

dealers. 
Other finance (includes "Finance, insurance, 
and real estate not allocable"). 

Insurance agents, brokers, and real estate. 



Public utilities. 
Transportation. 

Trucking, local; and warehousing. 
Other transportation. 
/Communication. 
\Other public utilities. 
Trade. 

Wholesale. 
Retail. 

Department, general merchandise, dry 

goods, 
f Food stores. 
\Package liquor stores. 
Drug stores. 
Apparel. 

Furniture and house furnishings. 
Eating and drinking places. 
Dealers in automobiles, accessories, tires, 

batteries. 
Filling stations. 
Hardware. 

Lumber and coal yards. 
Second-hand stores, except dealers in 

second-hand automobiles. 
Book and stationery stores. 
(Sporting goods stores. 
Florists. 
News dealers and newsstands. 
Jewelry stores. 
Other retail trade. 
^Retail trade not allocable. 
(■Wholesale and retail trade combined. 
\Trade not allocable. 
Service. 

Personal service. 

Hotels and other lodging places. 
Laundries, cleaning and dyeing. 
Photographic studios. 
Barber and beauty shops. 
Funeral service. 
Other personal service. 
Personal service not allocable. 
Business service. 
Advertising. 

Adjustment and credit bureaus and col- 
lecting agencies. 
Private employment agencies. 
Duplicating and mailing service. 
Other business service. 
Business service not allocable. 
Automobile repair services and garages. 
Amusement. 

Motion-picture production. 
Motion-picture theaters. 
Other amusement. 
Amusement not allocable. 
Professional and social service. 

Accountants, auditors, and bookkeeping 

service. 
Medical and health services. 

Physicians, surgeons, oculists, osteo- 
paths, and chiropractors. 
Dentists. 

Other medical services. 
Legal services. 

I Engineering and architectural services. 
Educational institutions and agencies. 
Other professional and social services. 
Professional and social services not alloca- 
ble. 
(Miscellaneous repair services (excluding auto- 
< motive). 
IService not allocable. 
Finance, insurance, and real estate. 

Security and commodity-exchange brokers and 

dealers. 
Other finance (excludes "Finance, insurance 

and real estate not allocable"). 
(■Insurance agents, brokers and services. 
(Real estate. 
Finance, insurance, and real estate not allocable! 



STATISTICS OF INCOME FOR 1941, PART 1 



33 



Industrial groups— Continued 



1941— Continued 



1939— Continued 



Construction. 



Agriculture, forestry, and fishery (excludes wool 
pulling) . 
Farming. 



Other agriculture, forestry, and fishery {excludes 
wool pulling). 

Nature of business not allocable, except trade. 



Construction. 

General contractors. 

Special trade contractors. 

Construction not allocable. 
Agricultiu-e, forestry, and fishery (includes wool 
pulling) . 

Farming. 

IAgricultm'al and similar services (includes wool 
pulling). 
Forestry excluding logging camps. 
Fishery and oyster culture. 
Agriculture, forestry, and fishery not allocable. 
Natme of business not allocable, except trade. 



FREQUENCY DISTRIBUTION OF SELECTED SOURCES OF INCOME OR LOSS 

For individual returns with net income of $5,000 and over, there is 
shown in the following table the frequency distribution of six sources 
of income and three losses, classified by net income classes and by 
size of the selected source of income or loss. Frequency distribution 
is based upon the entry for the specified source of income (or loss) 
on the face of the return, which amount is used in computing net 
income. 

The frequency of business profit and business loss does not represent 
the exact number of sole proprietorships since two or more businesses, 
when reported on one return, are combined and tabulated as one 
business. In the case of net short-term capital gain the count does 
not include returns on which the net short-term capital gain of the 
current year is entirely off-set by the net short-term capital loss of 
the preceding taxable year. 



34 



STATISTICS OF INCOME FOR 1941, PART 1 



Individual returns with net income of $5,000 and over, 194i: Frequency distribu- 
tion of selected sources of income or loss showing by size and by net income ctasses, 
the number of times the item is reported 

[For description of items and classifications, and method of tabulating data, see pp. 5, 9, 14-19, and 33] 

SALARIES AND OTHER COMPENSATION 

[Net income classes and salary and other compensation classes in thousands of dollars] 





Salary and other compensation classes 


Net income classes 


Aggre- 
gate 


Under 
0.1 


0.1 

under 

0.2 


0.2 

under 

0.3 


0.3 

imder 

0.4 


0.4 

under 

0.5 


0.5 
under 1 


1 under 2 


5 under 6-. . 


166, 107 

95, 228 

63, 382 

44, 094 

34, 199 

87, 341 

37, 167 

19, 533 

11, 340 

12,285 

6,221 

3,660 

2,259 

1,511 

976 

760 

1,696 

582 

273 

126 

142 

72 

69 

28 

38 


1,754 

1,153 

798 

591 

479 

1, 322 

548 

299 

157 

186 

101 

56 

48 

30 

13 

9 

26 

11 

11 

1 


1,295 

903 

650 

484 

373 

1,047 

446 

231 

144 

149 

68 

45 

31 

22 

19 

6 

20 

11 

4 

5 

4 

1 

1 

1 

1 


1,011 

577 

451 

344 

282 

771 

335 

160 

107 

129 

66 

42 

22 

16 

7 

6 

27 

8 

3 

1 

2 


846 

533 

418 

299 

243 

596 

286 

139 

91 

83 

64 

24 

22 

4 

11 

4 

13 

3 

4 

5 

1 


720 

447 

322 

233 

178 

476 

197 

110 

58 

78 

22 

17 

14 

9 

9 

4 

5 

2 


3,338 

2,053 

1,368 

967 

711 

2,025 

831 

429 

231 

258 

135 

78 

61 

35 

28 

24 

32 

12 

5 

3 

7 

6 

1 

2 


6,183 
3,569 
2,314 
1 649 


6 under 7.. 


7 under 8-.. 


8 under 9 .. . . 


9 under D. 


1 182 


10 under 15 


3 180 


15 under 20 


1,315 

658 


20 under 25-. 


25 under 30 . 


390 


30 under 40- - 


395 


40 under 50.. . 


198 


50 imder 60 


124 


60 under 70 


72 


70 under 80 


49 


sounder 90 


32 


90 under 100 


28 


100 under 150 

150 under 200 

200 under 250... 


54 
23 
9 


250 under 300 

300 under 400 


1 


5 
8 


400 under 500 






2 


500 under 750 


2 


1 
2 






1 


750 under 1,000 


1 


1 


1 


1,000 and over 




1 
















Total.. 


589, 089 


7,595 


5,961 


4,370 


3,680 


2,903 


12, 640 


21,442 









Salary and other compensation classes — Continued 


Net income classes 


2 under 
3 


Bunder 
4 


4 under 
5 


Sunder 
10 


10 under 
15 


15 under 
20 


20 under 
25 


25 under 
30 


5 under 6 


6,452 

3,496 

2,177 

1,457 

1,099 

2,665 

1,007 

495 

283 

296 

158 

78 

38 

29 

21 

18 

54 

16 

4 

6 


8,249 

4,034 

2,298 

1,460 

1,043 

2,470 

1,001 

450 

252 

286 

130 

81 

47 

24 

18 

21 

38 

8 

2 

3 

3 

3 

4 


IS, 322 

4,698 

2,320 

1,457 

1,011 

2,063 

745 

361 

211 

232 

89 

66 

40 

29 

15 

8 

23 

8 

4 

4 

2 


120, 019 

72, 564 

48, 239 

30, 591 

15,589 

15,214 

3,793 

1,729 

916 

888 

436 

240 

172 

96 

67 

53 

108 

35 

24 

5 

11 

4 

3 

2 

6 


738 

974 

1,780 

4,292 

11, 655 

46, 992 

6,223 

1,976 

931 

902 

433 

225 

125 

109 

42 

45 

99 

42 

12 

6 

12 
4 
6 
1 
2 


111 

143 

176 

194 

271 

7,693 

16, 127 

3,206 

1,141 

996 

392 

193 

119 

81 

44 

30 

87 

23 

10 

11 

4 

7 

2 

3 

1 


33 

52 

37 

51 

37 

563 

3,741 

6,792 

1,748 

1.166 

440 

214 

129 

88 

36 

33 

70 

44 

11 

6 

3 

3 

6 


18 


6 under 7 


14 


7 under 8 


13 


Sunder 9 


8 


9under 10 


28 


10 under 15 


162 


15 under 20 


399 


20 under 25 


2, 159 


25 under 30 


3,261 


30 under 40 . 


1,423 


40 under 50 .. 


429 


50 under 60 . . 


220 


60 under 70 . . . 


HI 


70 under 80 


60 


sounder 90 


68 


sounder 100 


24 


IfX) under 1.50 

l.W under 200 

2(X)undrT250.. 

250 under 3fX).. 

3(M) under 400 


81 

24 

17 

6 

7 


4fH) under 5fX) 


2 

1 
1 

1 


5 


.5(X) under 7.'iO 

750 under 1,(KX) 

1,000 and over. . 


2 
1 


4 


2 


1 


3 








Total. 


19, 853 


21, 927 


28,711 


310, 804 


77, 625 


31, 065 


15, 303 


8,633 







For footnotes, sec pp. 48-49. 



STATISTICS OF INCOME FOR 1941, PART 1 



35 



Individual returns with net income of $5,000 and over, 1941: Frequency distribu- 
tion of selected sources of income or loss showing by size and by net income classes, 
the number of times the item is reported— Continued 

[For description of items and classifications, and method of tabulating data, see pp. 5, 9, 14-19, and 33] 

SALARIES AND OTHER COMPENSATION— Continued 

[Net income classes and salary and other compensation classes in thousands of dollars] 







Salary and other compensation classes— Continued 




Net income classes 


30 under 
40 


40 under 
50 


50 under 
75 


75 under 
100 


100 under 
250 


250 under 
500 


500 under 
1,000 


1,000 and 
over 


Sunder 6 


9 

12 

12 

10 

10 

74 

119 

284 

1,327 

4,070 

1,105 

423 

240 

153 

86 

71 

132 

33 

16 

6 

9 

6 

4 

1 

3 


6 
2 
4 
3 
3 

16 

34 

36 

67 

651 

1,510 

553 

202 

117 

84 

56 

117 

33 

16 

5 

6 

2 

8 

1 

3 


2 

4 

4 

3 

4 

9 

14 

16 

21 

88 

437 

954 

683 

366 

195 

125 

279 

80 

33 

16 

17 

8 

10 

5 

6 


1 










fi under 7 










7 under 8 


1 










8 under 9 


1 
1 








9 under 10 . . .. 










in under 15 


3 
3 
2 
2 

7 

14 

21 

72 

183 

177 

142 

163 

36 

25 

6 

13 

3 

6 

2 

4 








15 under 20- 


3 
1 
2 
2 
4 

1? 

11 

14 

53 

266 

128 

56 

22 

28 

10 

7 

2 

4 








20 under 25 








25 under 30 








30 under 40 








40 under 50. ._ 








50 under 60 








60 under 70 








70 under 80 








80 under 90 -- 








90 under 100 .. 








100 under 150 


2 
2 
7 
6 
5 
5 
1 






150 under 200 . 






200 under 250 






250 under 300___ 






300 under 400 






400 under 500 


1 




500 under 750 . 




750 under 1,000 


1 




1,000 and over 














Total 


8,215 


3,535 


3,379 


886 


632 


28 


2 









DIVIDENDS H 
[Net income classes and dividend classes in thousands of dollars] 





Dividend classes 


Net income classes 


Aggre- 
gate 


Under 
0.1 


0.1 under 
0.2 


0.2 under 
0.3 


0.3 under 
0.4 


0.4 under 
0.5 


0.5 under 
1 


1 under 2 


5 under 6-. _ 


105, 040 

70, 780 

51, 393 

38,019 

30, 705 

87, 009 

40, 587 

22, 351 

13, 531 

15, 050 

7,981 

4,691 

2,959 

1,972 

1,344 

1,013 

2,358 

820 

365 

188 

215 

109 

94 

45 

48 


29, 860 

17, 085 

10, 955 

7,318 

5,339 

12, 540 

4.150 

1,971 

971 

875 

402 

191 

116 

71 

48 

34 

62 

20 

3 

2 

3 


13, 567 

8,671 

5,821 

4,070 

2,986 

7,397 

2,650 

1,178 

609 

547 

251 

134 

70 

39 

23 

24 

41 

18 

4 

3 

4 


9,076 

5,703 

3,922 

2,732 

2,131 

5,171 

1,903 

856 

454 

443 

197 

98 

62 

34 

16 

22 

49 

16 

5 

2 

3 

1 


6,288 

4,064 

2,913 

2,110 

1,644 

4,053 

1,516 

700 

373 

377 

147 

84 

42 

35 

16 

12 

27 

9 

2 

1 

1 

3 


4,807 

3,270 

2,291 

1,598 

1,304 

3,327 

1,254 

580 

330 

298 

134 

74 

36 

26 

15 

8 

24 

6 

1 

1 

4 

1 

2 


13,790 

9,685 

7,054 

5,178 

4,372 

11, 277 

4,505 

2,175 

1,147 

1,092 

530 

226 

139 

86 

51 

34 

74 

25 

15 

8 

8 

1 


11, 138 


6 under 7 


8,354 
6,442 


7 under 8 




4,976 
3,994 


9 under 10 


10 under 15 


11,982 


15 under 20 


5,273 


20 under 25 


2,630 


25 under 30 


1,445 


30 under 40 


1,367 


40 under 50 


616 


50 under 60. 


323 


60 under 70 . 


1«8 


70 under 80 


108 


80 under 90. 


73 


90 under 100 ._ 


41 


100 under 150. 

150 under 200 

200 under 250. . _ 

250 under 300 

300 under 400 

400 under 500 


101 
25 
13 
8 
3 
5 


500 under 750 


1 
1 


i 


3 


750 under 1,000 








1 


1,000 and over ... 








i 




1 
















Total 


498,667 i 92,018 48,108 


32, 896 


24,417 


19,392 


61,472 


59,090 







For footnotes, see pp. 48-49. 



36 



STATISTICS OF INCOME FOR 1941, PART 1 



Individual returns with net income of $5,000 and over, 194-1: Frequency distribution 
of selected sources of income or loss showing by size and by net income classes, 
the number of times the item is reported — Continued 

[For description of items and classifications, and method of tabulating data, see pp. 5, 9, 14-19, and 33 

DIVIDENDS "—Continued 

[Net income classes and dividend classes in tliousands of dollars] 









Dividend classes— Continued 






Net income classes 


2 under 3 


3 under 4 


4 under 5 


5 under 10 


10 imder 
15 


15 under 
20 


20 under 
25 


25 under 
30 


5 under 6 


5.108 

4,037 

3,364 

2,589 

2,203 

6,862 

3.244 

1.734 

1,004 

879 

445 

221 

118 

82 

57 

33 

81 

21 

6 

1 

6 

3 


3,249 

2,512 

2,063 

1,667 

1,410 

4.588 

2,371 

1,311 

710 

769 

361 

195 

108 

60 

33 

21 

43 

13 

13 

8 


2,490 

1,777 

1,391 

1,142 

999 

3.308 

1.762 

969 

596 

608 

274 

144 

91 

66 

31 

22 

35 

12 

12 

1 

2 

4 

1 


4.962 

4,909 

4,370 

3,681 

3.139 

9,102 

5,903 

3,370 

2,121 

2,244 

983 

533 

342 

209 

120 

87 

162 

43 

26 

11 

9 

10 

3 


436 

442 

630 

645 

880 

5,226 

2,687 

1,793 

1.208 

1,487 

698 

416 

232 

124 

76 

58 

109 

30 

16 

4 

7 

4 

5 

1 

2 


158 

156 

163 

166 

168 

1.345 

2.105 

1.131 

775 

985 

558 

348 

176 

104 

71 

51 

76 

37 

6 

4 

3 

2 

1 

'" 2' 


51 

49 

52 

71 

64 

417 

720 

1.038 

588 

797 

449 

294 

137 

80 

61 

55 

77 

27 

8 

7 

5 

2 

1 

2 


19 


6 under 7 


27 


7 under S 


2 


Sunder 9 


31 


9 under 10 


22 


10 under 15.. _ 


162 


15 under 20-. 


241 


20imder 25 


473 


25 under 30 


577 


30 under 40 


691 


40 under 50 


438 


50 under 60 


230 


60 under 70 


150 


70 under 80 . . . 


78 


80 under 90 . . .. 


53 


90 under 100 


61 


100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 


68 

18 

8 

_ 


400 under 500 

500 under 750 


2 

1 


2 


760 under 1,000 


2 


1 


1,000 and over 






4 
















Total 


32, 100 


21, 508 


15, 737 


46, 342 


17, 116 


8.591 


5.052 


3.233 







Net income classes 



Dividend classes — Continued 



30 under 
40 



40 under 
60 



50 under 
75 



75 under 
100 



100 under 
250 



250 under 
600 



600 under 
1,000 



1,000 and 
over 



6 under 6 

6 under 7 

7under8 

8 under 9 

9 under 10 

10 under 16 

16 under 20 

20 under 26 

25 under 30 

30 under 40.... 

40 under 60 

60 under 60 

CO under 70.... 
70 under 80.... 

sounder 90 

90 under 100... 
100 under 160.. 
150 under 200.. 
2(J0 under 250.. 
2.50 under 300.. 
300 under 400.. 
400 under .500 . 
600 under 750 . 
750 under 1,000 
1,000 and over. 

Total.... 



22 

18 

42 

31 

31 

144 

187 

304 

415 

1,161 

611 

391 

270 

162 

70 

49 

141 

38 

23 

6 

3 

2 

2 

1 

2 



3 

6 

54 

60 

63 

101 

338 

485 

293 

174 

153 

107 

63 

131 

22 

12 

11 

4 

1 

2 

1 



10 

37 

37 

64 

81 

163 

339 

402 

397 

274 

191 

127 

302 

71 

21 

10 

14 

8 

10 

1 

1 



1 

1 

2 

7 

10 

12 

17 

32 

39 

63 

92 

146 

172 

136 

262 

60 

17 

9 

11 

4 

2 

1 

1 



17 
24 
28 
38 
34 
69 
83 
498 
302 
123 
33 
46 
16 
12 
4 
4 



4,115 



2,107 



2,673 



1,093 



1,362 



237 



81 



27 



For footnotes, see pp. 48-49. 



STATISTICS OF INCOME FOR 1941, PART 1 



37 



Individual returns with net income of $5,000 and over, 1941: Frequency distribution 
of selected sources of income or loss showing by size and by net income classes, 
the number of times the item is reported — Continued 

[For description of items and classifications, and method of tabulating data, see pp. 5, 9, 14-19, and 33] 

PARTNERSHIP PROFIT 2* 

[Net income classes and partnership profit classes in thousands of dollars] 





Partnership profit classes 


Net income classes 


Aggre- 
gate 


Under 0.1 


0.1 under 
0.2 


0.2 under 
0.3 


0.3 under 
0.4 


6.4 under 
0.5 


0.5 under 

1 


1 under 2 


5 under 6 


29,261 

21, 068 

15, 833 

11,989 

9,797 

28, 725 

13, 360 

7,587 

4,621 

5,077 

2,606 

1,575 

960 

635 

483 

346 

685 

227 

119 

46 

44 

30 

26 

8 

6 


676 

469 

326 

246 

181 

580 

221 

134 

81 

77 

46 

16 

16 

17 

6 

5 

14 
5 
2 
.. 

2 


526 

403 

244 

194 

121 

353 

166 

102 

34 

62 

22 

19 

13 

11 

4 

6 

6 

1 


442 

358 

213 

175 

141 

355 

133 

73 

34 

49 

25 

19 

10 

6 

6 

2 

7 

4 


419 

268 

199 

139 

111 

269 

111 

62 

38 

34 

16 

11 

7 

1 

3 

3 

2 

1 

1 

1 

1 


377 

229 

186 

107 

77 

251 

110 

63 

54 

49 

18 

11 

3 

5 

2 

8 

1 


1,572 

1,073 

672 

458 

377 

1,090 

462 

207 

126 

138 

73 

39 

30 

12 

10 

13 

13 

10 

1 

2 

1 

2 

1 

1 


2,231 


6 under 7 


1,446 


7 under 8 - 


1,028 


Sunder 9 

9 under 10. __ 


638 
581 


10 under 15 


1,444 


15 under 20 


602 


20 under 25 .. 


313 


25 under 30-. 


191 


30 under 40 


184 


40 under 50 


88 


50 under 60 


44 


60 under 70 

70 under 80 _.. 


32 
21 


sounder 90 


7 


90 under 100 - - 


9 


100 under 150 

150 under 200 


23 
3 


200 under 250 




6 


250 under 300 


1 
2 




3 


300 under 400 


__ 




1 


400 under 500 . 




2 


500 under 750. 






i 


2 


750 under 1,000 










1 


1,000 and over 












1 
















Total 


155, 114 


3,121 


2,290 


2,053 


1,697 


1,552 


6,383 


8,901 







Net income classes 


Partnership profit classes— Continued 


2 under 3 


3 under 4 


4 under 5 


5 under 10 


10 under 15 


15 under 20 20 under 25 


25under30 


5 under 6 


2,063 

1,137 

735 

587 

478 

1,095 

472 

255 

110 

117 

59 

37 

20 

18 

8 

8 

13 

9 

2 

1 

2 


2,161 

1,177 

757 

496 

345 

919 

365 

157 

105 

109 

43 

31 

14 

13 

4 

6 

12 

3 

2 


2,732 

1,358 

732 

432 

319 

768 

286 

168 

81 

70 

41 

26 

13 

6 

7 

6 

7 

3 

7 

1 


15, 866 

12, 865 

10, 305 

7,707 

4,772 

5,051 

1,331 

634 

321 

341 

167 

83 

33 

25 

18 

12 

30 

10 

7 

3 

} 


161 

236 

369 

730 

2,204 

14, 302 

1,926 

590 

294 

228 

110 

45 

24 

27 

13 

13 

23 

8 

5 

2 

1 

1 

1 


21 
35 

51 

68 

68 

1,984 

5,913 

934 

305 

262 

96 

54 

28 

13 

19 

8 

14 

5 

2 


5 

6 

10 

6 

13 

171 

1,077 

3,090 

531 

289 

88 

47 

33 

6 

9 

11 

11 

3 

3 

2 

1 

1 

1 


5 


Cunder 7 

7 under 8 


3 
3 


8 under 9 


2 


9 under 10 


2 


10 under 15 


56 


15 under 20 


125 


20 under 25.. 


686 


25 under 30. 


1,742 


30 under 40 


479 


40 under 50 


96 


50 under 60 


51 


60 under 70 


30 


70 under 80 


11 


sounder 90 


14 


90 under 100 . 


8 


100 under 150 

150 under 200 

200 under 250 

250 under 300 . . 


7 
4 
3 
1 


300 under 400 




1 
1 
__ 




400 under 500 


3 




4 


500 under 750 . 


1 


1 


2 


750 under 1,000 






1 


1,000 and over 


1 


2 
























Total. 


7,228 


6,724 


7,064 


59, 583 


21, 313 


9,883 


5,414 


3,335 



For footnotes, see pp. 48-49. 



38 



STATISTICS OF INCOME FOR 1941, PART 1 



Individual returns with net income of $5,000 and over, 1941: Frequency distribution 
of selected sources of income or loss showing by size and by net income classes, 
the number of times the item is reported — Continued 

[For description of items and classifications, and method of tabulating data, see pp. 5, 9, 14-19, and 33] 

PARTNERSHIP PROFIT 24— Continued 

[Net income classes and partnership profit classes in thousands of dollars] 





Partnership profit classes— Continued 


Net income classes 


30 under 
40 


40 under 
SO 


50 under 
75 


75 under 
100 


100 under 
250 


250 under 
500 


500 under 
1,000 


1,000 and 
over 


5 under 6 


2 

4 


1 


__ 

1 

1 

1 

5 

7 

6 

10 

41 

231 

745 

465 

191 

53 

30 

42 

14 

5 

3 

5 


1 










6 under 7 












2 

1 

2 

8 

2 

14 

23 

392 

1,057 

185 

72 

31 

18 

14 

16 

7 

1 

1 












8 under 9 


2 

3 

21 

50 

98 

536 

2,152 

319 

95 

66 

23 

21 

9 

27 

6 

1 

1 












9 under 10 . . 


._ 


1 
2 

3 

4 

1 

19 

42 

345 

119 

55 

6 

5 

1 

3 

1 








10 under 15 








15imder 20 ._ 








20 under 25 . 


_. 

3 

10 

14 

47 

197 

242 

133 

72 

12 

3 

1 

1 








25 under 30 .- .- 








30 under 40 








40 under 50 








50 under 60 








60 under 70 








70 under 80 








■80 under 90 








■90 under 100 








100 under 150 








150 under 200 








200 under 250 

250 under 300 

300 under 400 


12 

16 

21 

9 

2 


1 
1 




400 under 500 






1 

2 




500 under 750 


5 
1 


1 








750 under 1,000 

1,000 and over _. _ 
















1 


















Total 


3,442 


1,848 


1,857 


741 


613 


60 


11 


1 



PARTNERSHIP LOSS 2^ 
(Net income classes and partnership loss classes in thousands of dollars] 









Partnership 


loss classes 






Net income classes 


Aggre- 
gate 


Under 
0.1 


0.1 under 
0.2 


0.2 under 
0.3 


0.3 under 
0.4 


0.4 under 
0.5 


0.5 under 
1 


1 under 2 


6 under 6 


1,861 

1,236 

1,008 

900 

601 

1,906 

1,046 

634 

398 

465 

259 

167 

100 

69 

53 

37 

115 

44 

21 

15 

16 

9 

9 


395 

245 

208 

166 

130 

309 

171 

120 

48 

62 

26 

18 

11 

4 

6 

4 

14 

5 

3 

1 

1 


257 

160 

115 

119 

79 

219 

117 

43 

41 

48 

15 

20 

7 

2 

4 

2 

8 

2 


181 

122 

98 

97 

68 

165 

83 

64 

31 

24 

18 

6 

5 

5 

2 


144 

92 

68 

61 

32 

112 

69 

45 

20 

28 

17 

10 

8 

4 

2 

3 

2 


99 

73 

65 

53 

31 

107 

48 

27 

27 

30 

19 

7 

5 

3 

2 


332 

230 

162 

150 

108 

338 

149 

106 

60 

67 

43 

29 

7 

7 

7 

4 

8 

4 

2 

2 


227 


6 under 7 ._ 


162 


7 under 8 


148 


8 under 9 .... 


124 


9 under 10 


73 


10 under 15 . . . . 


298 


15 under 20 


178 


20 under 25 


81 


25 under 30 


72 


30 under 40 


67 


40 under 50... 


38 


50 under 60 


20 


60 under 70 


17 


70 under 80 


10 


80 under 90 . . - 


7 


90 under 100 


.3 


100 under 150 _ 

1.50 under 200 


7 
1 
2 
1 

1 
1 
3 


1 
2 


14 
7 


2(X) under 250 




8 


250 under .'JOO 


3 
2 

1 

1 


1 




2 


300 under 400 


1 


2 


4fK) under .500 


1 


1 
2 




500 under 750 


2 






760 under 1 000 








1 .000 and over 


1 














1 


















Total 


10, 969 


1,949 


1,265 


985 


709 


600 


1,818 


1, 559 







For footnotes see pp. 48-49. 



STATISTICS OF INCOME FOR 1941, PART 1 



39 



Individual returns with net income of $5,000 and over, 1941: Frequency distribu- 
tion of selected sources of income or loss showing by size and by net income classes, 
the number of times the item is reported — Continued 

{For description of items and classifications, and method of tabulating data, see pp. 5, 9, 14-19, and 33] 

PARTNERSHIP LOSS 2<— Continued 

[Net income classes and partno'ship loss classes in thousands of dollars] 





Partnership loss classes— Continued 


Net income classes 


2 under 3 


3 under 4 


4 under 5 


5 under 
10 


10 under 
15 


15 under 
20 


20 imder 
25 


25 under 
30 


S nnrier fi 


78 

63 

58 

58 

35 

145 

68 

31 

22 

42 

19 

19 

15 

7 

9 

6 

16 

9 

1 


56 

31 

29 

28 

11 

65 

53 

38 

20 

21 

17 

5 

3 

4 

4 

4 

6 

7 


22 
16 
18 
15 
12 
38 
25 
19 
8 

16 
8 
2 
2 
4 
1 
1 
6 
1 


56 

31 

34 

18 

17 

72 

56 

35 

31 

29 

24 

21 

12 

13 

2 

6 

17 

5 

3 


7 

8 

10 

6 

3 

19 

13 

13 

9 

12 

8 

3 

3 

2 

4 




4 
1 
2 
2 
2 
3 


1 


6 under 7 - - 


2 




7 under 8 


2 


8 under 9 


1 




S under 10 




10 under 15 


8 
11 
5 
4 
6 
2 
3 
3 


2 


15 under 20-.- 


2 


20 under 25 . 


5 

1 
4 




25 under 30 


2 


sounder 40 


5 


40 under 50 


2 


sounder 60 


1 




■60 under 70 


1 


70 under 80 






80 under 90 




1 
2 
4 




•90 under 100 . 


2 
3 




100 under 150 . 


4 

1 
1 
2 

1 




150 under 200 




200 under 250 




i 
1 




250 under 300 










300 under 400 


3 






4 






400 under 500 




1 
1 




2 


2 


500 under 750 














750 under 1,000 ... 
















1,000 and over.- . .. 




































Total . 


704 


402 


216 


486 


129 


50 


36 


19 













Partnership loss classes— Continued 






Net income classes 


30 under 
40 


40 under 
50 


50 under 
75 


75 under 
100 


100 under 
250 


250 under 
500 


500 under 
1,000 


1,000 and 
over 


5 under 6 




1 


1 












6under7 














7under8 


1 
















8imder9 


2 














■9 tmder 10 
















10 under 15 


3 
2 




1 


1 
1 
1 
1 










15 under 20 












■20 under 25 




1 










•25 under 30 


1 
3 
1 












30imder40 














rounder 50 


1 
1 












50 under 60 


1 










■60 under 70 












70 under 80 




3 
1 












80 under 90 


1 












■sounder 100 














100 under 150 


1 


1 


1 


2 










150 under 200 










200 under 250 


















•250 under 300 


1 












1 




300 under 400 




1 










400 under 500 
















500 under 750 


















750 under 1,000 


















1,000 and over.. 




































Total 


14 


9 


11 


7 






1 













For footnotes, see pp. 48-49. 



40 



STATISTICS OF INCOME FOR 1941, PART 1 



Individual returns with net income of $5,000 and over, 194-1: Frequency distribu- 
tion of selected sources of income or loss showing by size and by net income classes, 
the number of times the item is reported — Continued 

[For description of items and clasBiflcaticns, and method of tabulating data, see pp. 6, 9, 14-19, and 33] 

BUSINESS PROFIT 23 

[Net income classes and business profit classes in thousands of dollars] 





Business profit classes 


Net income classes 


Aggre- 
gate 


Under 
0.1 


0.1 under 
0.2 


0.2 under 
0.3 


0.3 under 
0.4 


0.4 under 
0.5 


0.5 under 
1 


1 under 
2 


5 under 6 


63, 564 

39, 827 

27, 223 

19, 205 

14,346 

36, 173 

13, 945 

6,347 

3,502 

3,612 

1,706 

857 

573 

344 

217 

138 

380 

125 

48 

31 

29 

15 

9 

9 

6 


620 

375 

225 

176 

107 

293 

113 

54 

34 

33 

26 

7 

8 

4 

2 

1 

3 

1 


562 

310 

237 

155 

79 

246 

106 

43 

30 

25 

10 

5 

5 

3 

1 

5 

1 


481 

272 

169 

119 

86 

228 

94 

48 

17 

17 

19 

8 

2 

2 

1 


451 

211 

161 

122 

82 

208 

76 

32 

17 

20 

7 

4 

4 

5 

1 

2 

2 

1 


432 

241 

164 

97 

74 

175 

70 

33 

19 

20 

16 

9 

4 

1 


1,745 

962 

649 

441 

307 

753 

277 

108 

57 

73 

32 

18 

18 

9 

5 

1 

7 


3,185 
1 637 


6 under 7 


7 under 8 


1 007 


8 under 9 

9 under 10 


718 
485 


10 under 15 


1,120 


15 under 20 


392 


20 under 25 


178 


25 under 30 


98 


30 under 40 


96 


40 under 50 


50 


50 under 60 


36 


60 under 70 


19 


70 under 80 . . 


11 


80 under 90 


5 


90 under 100 _ 


1 




100 under 150. 


2 
1 


11 


150 under 200- 


1 


3 


200 under 250 


1 


3 
2 
1 


4 


250 under 300 












300 under 400 




1 








1 


400 under 500 










1 


500 under 750 


3 
2 












1 


750 under 1,000 










1 




1 ,000 and over 


























Total 


232, 230 


2,087 


1,825 


1,566 


1.406 


1,357 


5, 469 


9,058 





Business profit classes— Continued 


Net income classes 


2 under 3 


3 under 4 


4 under 5 


5 under 
10 


10 under 
15 


15 under 
20 


20 under 
25 


25 under 
30 


5 under 6. 


3,283 

1,621 

958 

640 

446 

842 

307 

118 

88 

71 

26 

17 

9 

7 

2 

4 

10 

7 


4,354 

1,981 

964 

6.53 

371 

924 

262 

112 

63 

63 

28 

12 

4 

3 

2 


7,322 

2,443 

1,266 

724 

434 

844 

247 

108 

50 

37 

18 

8 

7 

5 

7 


40, 707 

29.319 

20, 670 

14,178 

8,577 

6,642 

1,232 

451 

208 

178 

83 

38 

35 

18 

5 

8 

19 

6 


345 

390 

658 

1,060 

3,176 

21,545 

2,219 

469 

200 

141 

41 

32 

11 

'? 

5 

10 

5 


53 

38 

60 

90 

101 

2,099 

7,435 

969 

239 

192 

74 

21 

13 

6 

5 

6 

4 

2 

5 

1 

1 


13 

13 

22 

19 

11 

177 

974 

2,979 

494 

207 

61 

29 

12 

1 

4 

2 

5 


2 


6 under 7.. .. 


4 


7 under 8 _ _. . 


4 


8undrr9 


6 


9 under 10 


3 


10 under 15_ 


34 


15 under 20 


84 


20 under 26_ 


550 


25 under 30 


1,500 


sounder 40 


373 


40 under 50 

50 under 60 


80 

17 


60 under 70 


10 


70 under 80 


4 


80 under 90 


4 


90 under 100 


6 


100 under 1.50 

150 under 200 


2 
3 
1 


6 
2 
2 


8 
4 


200 under 250 




1 


2.')0 under 300 




2 
2 
1 








300 under 400 


3 








1 

1 




400 under .500 






1 
1 




5(10 under 7.50 












7.50 under 1,000 








2 

1 








1,000 and over 


1 




























Total 


8,460 


9,802 


13,530 


122,382 


30, 326 


11,413 


6,025 


2, 693 







For footnotes, see pp. 48-49. 



STATISTICS OF INCOME FOR 1941, PART 1 



41 



Individual returns with net income of $5,000 and over, 1941: Frequency distribri- 
tion of selected sources of income or loss showing by size and by net income classes, 
the number of times the item is reported — Continued 

[For description of items and classifications, and method of tabulating data, see pp. 5, 9, 14-19, and 33] 

BUSINESS PROFIT 23— Continued 

[Net income classes and business profit classes in thousands of dollars] 





Business profit classes— Continued 


Net income classes 


30 under 
40 


40 under 
50 


50 under 

75 


75 under 
100 


100 under 250 under 
250 500 


500 under 
1,000 


1,000 
and over 


5 under 6 _. 


6 

2 

2 

3 

3 

28 

41 

68 

370 

1,808 

231 

40 

22 

22 

6 

4 

10 

2 


1 

5 

1 

1 

2 

6 

11 

18 

12 

236 

762 

127 

38 

10 

9 

2 

9 

1 

2 


2 

3 

6 

2 

1 

8 

4 

8 

5 

21 

138 

425 

333 

130 

28 

14 

30 

5 












6 under 7 .- .- --- -- 












7 under 8..- --- --- 












8 under 9 _ 


1 










9 under 10 


1 
1 








10 under 15 








15 under 20 


1 








20 under 25 


1 








25 under 30 


1 
1 
3 

4 
16 
92 
116 
58 
34 








sounder 40 










40 under 50 


1 








sounder 60 








60 under 70 


3 

2 

6 

20 

207 

80 

28 

8 

2 

\ 








70 under 80 








80 under 90 _ 


1 






90 under 100 






100 under 150 


^ 






150 under 200 








200 under 250 








250 under 300 


1 
1 


16 
15 
4 






300 under 400 










400 under 500 




2 


1 
2 
2 




500 under 750 




1 




750 under 1,000 


i 

1 








1,000 and over 





1 






1 














Total 


2,672 


1,254 


1,166 


332 


364 


37 


5 


1 







BUSINESS LOSS 23 
[Net income classes and business loss classes in thousands of dollars] 





Easiness loss classes 


Net income classes 


Aggre- 
gate 


Under 
0.1 


0.1 under 
0.2 


0.2 under 
0.3 


0.3 under 
0.4 


0.4 under 
0.5 


0.5 under 
1 


1 under 
2 




3,723 

2,733 

2,056 

1,464 

1,417 

3,957 

1,999 

1,245 

788 

962 

562 

393 

271 

204 

127 

82 

233 

111 

56 

30 

29 

11 

18 

8 

16 


429 

299 

195 

134 

109 

248 

115 

60 

37 

34 

25 

8 

6 

5 

2 

2 

4 

2 


358 

238 

115 

121 

110 

241 

91 

51 

25 

28 

12 

16 

9 

6 

3 


338 

200 

141 

103 

111 

223 

85 

58 

33 

31 

14 

5 

4 

9 

4 

2 

4 

1 

1 

1 


261 

193 

149 

111 

94 

198 

72 

41 

21 

24 

19 

12 

4 

4 

4 

1 

6 

1 


225 

141 

124 

85 

65 

194 

95 

48 

32 

35 

19 

9 

8 

4 

1 


816 

540 

414 

271 

269 

779 

327 

200 

111 

120 

59 

50 

26 

15 

13 

2 

18 

10 

4 

2 

2 


673 


6under 7 

7 under 8 - 


562 
451 


8 under 9 ..... 


292 


9 under 10 


311 


10 under 15 ._ 


814 


15 under 20 


406 


20 under 25 .-.*. ... 


252 


25 under 30 


157 


sounder 40 ...... 


183 


40 under 50 


114 


50 under 60 


54 


60 under 70 


39 


70 under 80 _._ 


23 


80 under 90 


21 


90 under IGO 


8 


100 under 150 

150 under 200 

200 under 250 


9 
2 


5 
2 
1 


18 
14 
3 


250 under 300 






- 




300 under 400 






1 




3 


400 under 500 








1 




500 under 750 










3 


3 


750 under 1,000 














1,000 and over 








1 






1 
















Total 


22, 495 


1,714 


1,435 


1,368 


1,217 


1,094 


4.051 


4.402 



For footnotes, see pp. 48-49. 
568767 — 44 ^ 



42 



STATISTICS OF INCOME FOR 1941, PART 1 



Individual returns with net income of $5,000 and over, 1941: Frequency distribu- 
tion of selected sources of income or loss showing by size and by net income classes, 
the nu7nber of times the item, is reported — Continued 

[For description of items and classifications, and method of tabulating data, see pp. 5, 9, 14-19, and 33] 

BUSINESS LOSS 25L_Continued 

[Net income classes and business loss classes in thousands of dollars] 





Business loss classes— Continued 


Net income classes 


2 under 3 


3 under 4 


4 under 5 


5 under 10 


10 under 

15 


15 under 
20 


20 under 
25 


25 under 
30 


5 under 6 


256 

222 

188 

141 

123 

438 

236 

142 

106 

128 

67 

34 

40 

23 

12 

9 

19 

13 

6 

2 

1 


138 

103 

85 

82 

66 

294 

158 

111 

68 

79 

45 

40 

25 

32 

12 

11 

20 

6 

2 

3 

3 

3 


88 

73 

58 

35 

54 

144 

115 

71 

39 

62 

39 

29 

22 

13 

8 

9 

15 

9 

2 

3 

1 


104 

127 

112 

66 

80 

278 

207 

136 

111 

149 

82 

78 

60 

35 

22 

20 

53 

23 

12 

10 

3 

2 

2 


21 

22 

15 

17 

10 

64 

46 

42 

24 

40 

31 

25 

12 

17 

9 

7 

15 

10 

7 

2 

5 

1 

2 

2 

2 


8 

8 

4 

4 

8 

20 

22 

16 

12 

20 

16 

12 

5 

4 

6 

4 

10 

3 

6 

1 

2 


4 
2 

1 


2 


6 under 7 




7 under 8 . - 


2 


8 under 9 ... --. 


1 


9 under 10 


2 
9 
6 
2 
6 

13 
5 
8 
5 
7 
5 
2 

12 
5 
1 




10 under 15 _ 


4 


15 under 20. .- 


4 


20 under 25 .. 


4 


25 under 30 


1 


sounder 40 


7 


40 under 50 


7 


50 under 60 


2 


60 under 70 


2 


70 under 80 


2 


80 under 90 -.. _ 


2 


90 under 100 


1 


100 under 150 

150 under 200 

200 under 250 

250 under 300___ 

300 under 400 

400 under 500 


4 
2 
2 

1 
3 


500 under 750 


1 






1 


1 


750 under 1,000 . 


1 




1 

2 




1,000 and over 


1 








1 














Total -- 


2,208 


1,387 


889 


1,772 


448 


194 


96 


55 









Business loss classes— Continued 


Net income classes 


30 under 
40 


40 under 
50 


50 under 

75 


75 under 
100 


100 under 
250 


250 under 
500 


500 under 
1,000 


1,000 and 
over 


5 under 6 


2 

1 




















2 
1 
1 












7 under 8 


1 












8 under 9 














9 under 10 


3 
6 
10 

5 
2 
4 
5 
5 
1 
1 
1 
3 
9 
3 
5 
1 
1 
1 


2 
2 
1 
3 
1 
5 


















1 
1 

1 
1 








15 under 20 


2 
2 










20 under 25 .... 










25 under 30 


1 








30 under 40... 










40 under 50 


1 
3 


1 
1 
2 
2 


1 








50 under 60 


2 
1 




' 




60 under 70 










70 under 80 


2 

1 










80 under 90 




1 








90 under 100 


1 
3 
1 
2 
1 
.. 

1 
1 










100 under 150 


6 
1 


3 










150 under 200 


3 
1 
1 
1 








200 under 250 - . 




1 






250 under 300 


2 
3 

1 

1 
1 
5 








300 under 400 








400 under 500 


1 






500 under 750 


i 


3 






75(J under 1,000 


1 
1 








1,000 and over 






1 


1 












Total 


71 


29 


35 


11 


15 


2 


1 


1 







For footnotes, see pp. 48-49. 



STATISTICS OF INCOME FOR 1941, PART 1 



43 



Individual returns with net income of $5,000 and over, 1941: Frequency distribu- 
tion of selected sources of income or loss showing by size and by net income classes, 
the number of times the item is reported- — Continued 

[For description of items and classifications, and method of tabulating data, see pp. 5, 9, 14-19, and 33] 

NET SHORT-TERM CAPITAL GAIN" 

[Net income classes and net short-term capital gain classes in thousands of dollars] 





Net short-term capital gain classes 


Net income classes 


Aggre- 
gate 


Under 
0.1 


0.1 under 
0.2 


0.2 under 
0.3 


0.3 under 
0.4 


0.4 imder 
0.5 


0.5 imder 
1 


1 under 
2 


6 under 6 


9,983 

7,786 

6,029 

4,572 

3,840 

11,677 

5,968 

3,402 

2,200 

2,619 

1,473 

862 

600 

405 

280 

195 

494 

185 

78 

46 

46 

29 

30 

10 

10 


3,151 

2,407 

1,773 

1,307 

1,086 

3,120 

1,445 

852 

547 

580 

343 

185 

110 

86 

65 

37 

105 

41 

14 

5 

6 

7 

4 

2 


1,574 

1,240 

905 

694 

605 

1,669 

824 

427 

296 

318 

158 

88 

61 

35 

27 

29 

49 

20 

9 

7 

6 

2 

1 

1 


1,046 

760 

599 

422 

367 

1,046 

514 

293 

181 

210 

116 

68 

47 

31 

24 

19 

31 

7 

5 

1 

4 

3 

2 

1 


674 

541 

399 

335 

251 

809 

393 

227 

141 

158 

98 

57 

38 

32 

21 

12 

32 

17 

3 

6 


546 

380 

308 

238 

186 

611 

310 

168 

114 

118 

62 

35 

33 

20 

14 

4 

18 

11 

2 


1,331 

1,030 

857 

623 

522 

1,662 

853 

494 

336 

373 

207 

125 

93 

46 

39 

29 

55 

17 

5 

4 

3 

2 

4 


900 


6 under 7- 


720 


7 under 8 


572 


8 under 9 


468 


9 under 10 


381 


10 under 15- 


1,200 


15 under 20 


673 


20 under 25 


353 


25 under 30 


232 


30 under 40 - 


332 


40 under 50 


175 


50 under 60 


108 


60 under 70 


68 


70 under 80 


47 


80 under 90 


23 


sounder 100 


29 


100 under 150... 

150 under 200 

200 under 250 

250 under 300 . . 


67 
18 
11 
10 


300 under 400. 


2 
3 
1 


7 


400 imder 500 




3 


500 under 750 --. 

750 under 1,000 


1 
1 

1 


1 
3 


1,000 and over 




2 














Total 


62, 819 


17,278 


9,045 


5,797 


4,247 


3,184 


8,712 


6,401 









Net short-term capital gain classes 


—Continued 




Net income classes 


2 under 
3 


3 under 
4 


4 under 
5 


5 under 
10 


10 under 
15 


15 imder 
20 


20 under 
25 


25 under 
30 


5 under 6 


324 

271 

227 

158 

131 

504 

297 

153 

103 

157 

72 

42 

51 

22 

12 

7 

38 

9 

6 

7 

4 

2 


161 

158 

113 

104 

100 

277 

158 

103 

76 

84 

59 

32 

17 

15 

9 

5 

19 

5 

8 

1 

2 


117 

90 

91 

61 

46 

161 

91 

53 

35 

45 

24 

17 

17 

23 

11 

2 

13 

2 

1 

1 

1 


144 

168 

172 

142 

131 

438 

252 

151 

66 

110 

70 

46 

30 

14 

16 

8 

25 

10 

3 

2 

3 

2 

2 


10 

15 

8 

18 

25 

138 

96 

55 

23 

47 

29 

18 

9 

5 

5 

3 

7 

6 

1 

1 

3 

1 

2 


3 

5 

3 

1 

4 

30 

49 

38 

16 

22 

12 

8 

10 

2 


2 




6 under 7 




7 nndpT 8 




1 


Sunder 9 




1 


9 undpr 10 


4 
8 
1 
22 
14 
31 
12 
10 
4 
3 
3 
6 
6 
1 
4 


1 


10 under 15 


4 


15 under 20 


8 


?n under 25 


7 


25 under 30 


9 


30 under 40 


12 


40 under 50 


5 


.50 under 60 


5 


60 under 70 


2 


70 under 80 


3 


80 imder 90 


2 


90 under 100 


1 
8 
5 




100 under 150 

150 under 200 

200 under 250 


3 
3 
1 


250 under 300 






300 under 400 


1 

1 


1 




400 under 500 




500 under 750- 


3 
2 
2 


3 






750 under 1,000 










1,000 and over 


2 




1 














' 1 


Total 


2,599 


1,513 


905 


2,006 


525 


219 


132 


67 







For footnotes, see pp. 48-49. 



44 



STATISTICS OF INCOME FOR 1941, PART 1 



Individual returns vjith net income of $5,000 and over, 1941: Frequency distribu- 
tion of selected sources of income or loss showing by size and by net income classes, 
the number of times the item is reported — Continued 

[For description of items and classifications, and method of tabulating data, see pp. 5, 9, 14-19, and 33] 

NET SHORT-TERM CAPITAL GAIN "—Continued 

[Net income classes and net short-term capital gain classes in thousands of dollars] 





Net short-term capital gain classes— Continued 


Net income classes 


30 under 
40 


40 under 
50 


50 under 
75 


75 under 
100 


100 under 
250 


250 under 
500 


500 under 
1,000 


1,000 and 
over 




















6 under 7 


1 

1 
































8 under 9 
















9 under 10 


















10 under 15 


















15 under 20 


2 
5 
8 
17 
16 
7 
5 
7 
5 
3 
1 
1 


1 


1 
1 
2 
2 
2 
4 
2 
1 
2 












20 under 25 












25 under 30 


1 










30 under 40 


2 
13 

7 
2 
5 


1 








40 under 50 










50 under 60 












60 under 70 


1 
2 
2 
1 
2 
2 










70 under 80 


6 








80 under 90 








90 under 100 












100 under 150 


3 
3 


7 
1 


5 
6 

5 
1 
2 








150 under 200 








200 under 250 








250 under 300 
















300 under 400 




1 












400 under 500 




1 


1 
1 


1 








6 




. ._ 






750 under 1,000 


















1 








1 




















Total 


84 


38 


26 


13 


26 


2 













NET LONG-TERM CAPITAL GAIN i« 
[Net income classes and net long-term capital gain classes in thousands of dollars] 









Net Ion 


;-term capital gain classes 






Net income classes 


Aggregate 


Under 0.1 


0.1 under 
0.2 


0.2 under 
0.3 


0.3 under 
0.4 


0.4 under 
0.5 


0.5 under 

1 


1 under 2 


5 under 6 . 


11, 146 

8,369 

6,132 

5, 040 

4,016 

12,114 

6,131 

3,742 

2,222 

2, 768 

1,597 

1,012 

670 

455 

323 

2()5 

668 

268 

151 

85 

93 

60 

54 

22 

25 


3,506 

2,627 

1, 764 

1,441 

1,067 

3,026 

1,397 

782 

454 

471 

286 

168 

99 

67 

29 

24 

73 

22 

5 

4 

2 

2 

3 


1,677 

1, 195 

889 

634 

506 

1,518 

688 

350 

232 

253 

118 

78 

44 

27 

24 

12 

33 

11 

1 

6 

3 

' 2 

1 


1,134 

807 

578 

452 

379 

948 

400 

276 

138 

161 

97 

55 

20 

19 

15 

6 

31 

3 

1 

4 

1 

1 

3 


688 

545 

397 

273 

223 

723 

361 

198 

121 

146 

64 

36 

23 

16 

16 

9 

14 

7 

2 

4 

1 

1 


500 

372 

291 

255 

176 

500 

267 

170 

73 

94 

49 

26 

23 

10 

11 

2 

11 

5 

5 

s' 

2 
2 


1,448 

1,028 

778 

659 

522 

1,664 

773 

443 

266 

313 

148 

102 

64 

32 

30 

35 

45 

22 

5 

3 

4 

4 

1 

2 


1,077 


6 under 7 . 


869 


7 under 8 - 


665 


8 under 9 _ 


560 


9 under 10 - 


454 


10 under 15 


1,377 


15 under 20 


657 


20 under 25 


457 


25 under 30 


261 


30 under 40 

40 under 50 


310 
160 


sounder 60 

60 under 70 


102 
69 


70 under 80 . . 


44 


80 under 90 . 


33 


90 under 100 

100 under 150 

150 under 200 

200 under 250.- 

250 under 300 

300 under 400. _ 

400 under 500... 


23 
35 
22 
5 
4 
5 
4 
3 


750 under 1,000 

1,000 and over 


1 


























Total 


67, 434 


17,319 


8,302 


6, 595 


3,869 


2,855 


8,391 


7,196 







For footnotes, see pp. 48- 



STATISTICS OF INCOME FOR 1941, PART 1 



45 



Individual returns with net income of $5,000 and over, 1941: Frequency distribution 
of selected sources of income or loss showing by size and by net income classes, 
the number of times the item is reported — Continued 

[For description of items and classifications, and method of tabulating data, see pp. 5, 9, 14-19, and 33] 

NET LONG-TERM CAPITAL GAIN "—Continued 

[Net income classes and net long-term capital gain classes in thousands of dollars] 







Net long-term capital gain classes- 


-Continued 




Net income classes 


2 under 3 


3 imder 4 


4 under 5 


5 under 
10 


10 imder 
15 


15 under 
20 


20 under 
25 


25 under 
30 


5 under 6 


471 

357 

270 

228 

220 

618 

361 

215 

126 

177 

85 

54 

45 

20 

20 

12 

32 

11 

5 

1 

2 

1 


277 

215 

148 

160 

135 

398 

235 

138 

102 

101 

68 

38 

41 

12 

9 

8 

31 

5 

4 

4 


190 

130 

116 

110 

95 

295 

161 

119 

43 

75 

56 

34 

25 

9 

10 

3 

17 

8 

4 

1 

2 

1 


164 
207 
222 
250 
214 
741 
459 
285 
166 
244 
140 
95 
43 
38 
27 
25 
50 
17 
8 


4 

14 

8 

21 

21 

275 

205 

155 

95 

139 

74 

50 

28 

24 

26 

15 

49 

7 

6 

4 

4 

1 

2 


2 


1 
3 




■6 under 7 . . . 






5 

2 

4 

17 

92 

100 

71 

112 

64 

28 

18 

24 

11 

12 

21 

4 

5 

4 

3 

.. 


1 


S under 9 






9 under 10 






10 under 15 


8 
11 
43 
47 
76 
51 
29 
18 
14 
4 
3 

20 
5 
5 
2 
5 
1 
1 




15 under 20 


3 


20 under 25 


8 


25un'der 30-.. 


21 


30 under 40 

40 under 50 


60 
44 


sounder 60. . 


26 


60 under 70 


20 


70 under 80. 


9 


80 under 90 


7 


BO under 100 


4 


100 under 150 

150 under 200 

200 under 250 

250 under 300- 


12 
5 
2 
3 


300 under 400 


4 
4 

1 


1 


400 under 500 






500 under 750-- - 


2 


2 


750 under 1,000 ... 


1 




1 


1,000 and over 


1 


1 


























Total 


3,332 


2,132 


1,505 


3,404 


1,227 


600 


347 


229 











Net long-term capital gain classes— Continued 






Net income classes 


30 under 
40 


40 under 
50 


50 under 

75 


75 under 
100 


100 under 
250 


250 under 
500 


500 under 
1,000 


1,000 and 
over 


5 under 6. 


1 
















6 under 7 
















7under8 


















8under9 










1 








9 under 10 
















lOunder 15 


6 
1 
1 
3 
25 
65 
41 
27 
24 
13 
12 
21 
12 
6 
1 
1 
















15 under 20... 
















20 under 25 




1 




1 

1 








25 under 30 


2 
11 
25 
33 
21 
16 
8 
17 
26 
9 
4 
2 
2 










SO under 40 












40 under 50 


3 
14 
36 
46 
18 
25 
54 
16 
10 
4 
5 
1 
1 












sounder 60 


1 


2 








60 under 70 








70 under 80 


2 
11 
18 
49 
18 
13 
4 
1 
3 
1 
2 


2 

1 








80 under 90 








90 under 100 








100 under 150 


44 
59 
55 
25 
15 
4 
2 
6 
3 








150 under 200 








200 under 250 








250 under 300 


5 
27 
30 
15 

1 
1 






300 under 400 






400 under 500 






500 under 750 


1 


1 


10 

7 
2 




750 under 1,000 




1,000 and over 


2 




3 


12 










Total 


263 


177 


237 


123 


221 


79 


19 


12 



For footnotes, see pp. 48-49. 



46 



STATISTICS OF INCOME FOR 1941, PART 1 



Individual returns with net income of $5,000 and over, 1941: Frequency distribution 
of selected sources of income or loss showing by size and by net income classes, 
the number of times the item is reported — Continued 

[For description of items and classifications, and method of tabulating data, see pp. 5, 9, 14-19, and 33] 
NET LONG-TERM CAPITAL LOSS i» 
[Net income classes and net long-term capital loss classes in thousands of dollars] 





Net long-term capital loss classes 


Net income classes 


Aggre- 
gate 


Under 
0.1 


0.1 under 
0.2 


0.2 under 
0.3 


0.3 under 
0.4 


0.4 under 
0.5» 


0.5 under 
1 


1 under 
2 


5 under (i 


20, 763 

15, 609 

12, 636 

9,826 

8,350 

26, 653 

14, 297 

8,712 

5,468 

6,278 

3,553 

2,083 

1,359 

899 

627 

475 

1,072 

382 

143 

81 

84 

40 

41 

19 

17 


2,934 

2,001 

1,451 

1,013 

888 

2,385 

1,121 

628 

386 

374 

224 

136 

81 

61 

34 

35 

53 

19 

6 

4 

5 

3 


2,184 

1,534 

1,112 

814 

656 

1,819 

826 

490 

279 

306 

138 

92 

38 

33 

15 

13 

46 

10 

5 

1 

2 


1,724 

1,153 

917 

687 

585 

1,542 

762 

475 

230 

268 

119 

77 

48 

32 

25 

16 

28 

10 

4 

5 

3 

1 

1 


1,346 

970 

766 

525 

418 

1,379 

590 

326 

193 

223 

107 

59 

47 

26 

16 

7 

20 

7 

2 

2 


1,152 

812 

634 

507 

404 

1,190 

535 

306 

188 

188 

105 

50 

37 

21 

13 

9 

28 

4 

2 

3 


3,666 

2,802 

2,173 

1,699 

1,427 

4,203 

2,132 

1,177 

693 

753 

421 

236 

143 

91 

54 

36 

105 

35 

13 

8 

11 

1 

2 

2 

1 


3,396 
2,576 
2,216 
1,725 
1,394 


6 under 7 


7under8 

8under9 

9 under 10 . . 


10 under 15 . . . 


4,804 


15 under 20 . 


2,426 

. 1,482 

893 


20 under 25 


25 under SO- 


SO under 40 ... 


1,031 
514 


40 under 50 . . 


50 under 60 


299 


60 under 70 . 


196 


70 under 80 


114 


80 under 90 


75 


90 under 100 


71 


100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 .. 


126 

42 

21 

9 

g 


400 under 500 






2 


500 under 750 




.. 


1 


2 


750 under 1,000. _ 


1 




4 


1,000 and over 
























Total. 


139, 467 


13, 843 


10, 413 


8,712 


7,031 


6,189 


21,884 


23, 426 











Net long-term capital loss classes- 


-Continued 




Net income classes 


2 under 
3 


3 under 
4 


4 under 
5 


6 under 
10 


10 under 
16 


15 under 
20 


20 under 
25 


26 under 
30 


5 under 6 


1,526 

1,262 

1,121 

852 

771 

2,710 

1,558 

939 

571 

668 

304 

232 

125 

78 

44 

41 

85 

28 

8 

1 

4 

3 

1 

1 


833 

682 

636 

535 

477 

1,714 

1,018 

582 

445 

447 

260 

144 

101 

73 

60 

33 

79 

17 

11 

2 

1 

1 

3 


495 

496 

428 

335 

325 

1,213 

656 

466 

289 

309 

203 

109 

82 

44 

43 

22 

62 

13 

6 

1 

2 

1 

3 

1 


1,016 

888 

796 

742 

649 

2,362 

1,639 

1,057 

742 

928 

539 

308 

190 

149 

102 

80 

151 

56 

17 

12 

12 

4 

4 

1 

1 


292 

242 

223 

224 

206 

727 

542 

406 

258 

369 

245 

137 

104 

69 

60 

42 

98 

40 

10 

7 

4 

3 

4 

2 

4 


101 

89 

77 

83 

67 

283 

244 

155 

118 

151 

132 

70 

56 

36 

33 

19 

66 

27 

6 

8 

1 

4 

3 


41 

46 

31 

41 

32 

118 

99 

94 

60 

99 

63 

38 

28 

22 

15 

18 

34 

13 

5 

6 

3 

3 

6 


26 


6 under 7 


24 


7 under 8 


26 


8under9 


16 


9 under 10 


19 


10 under 15 


71 


15 under 20 


63 


20 under 25... 


41 


25 under 30 


43 


30 under 40 


50 


40 under 50... 


36 


60 under 60... 


21 


60 under 70 


25 


70 under 80... 


13 


80 under 90 


16 


90 under 100 


9 


100 under l.GO 

150 under 200.. 

200 under 250. 

250 under .300 

300 under 400 

400 under 500 

500 under 750 

T.IO under 1,000. 

1,0(J0 and over 


21 
11 
3 
3 

6 
1 
2 
1 






1 


1 














Total 


12, 993 


8,144 


6,604 


12, 443 


4,318 


1,828 


914 


537 







For footnotes, see pp. 48-4fi. 



STATISTICS OF INCOME FOR 1941, PART 1 



47 



Individual returns with net income of $5,000 and over, 1941: Frequency distribution 
of selected sources of income or loss showing by size and by net income classes, 
the number of times the item is reported— Continued 

[For description of items and classifications, and method of tabulating data, see pp. 5, 9, 14-19, and 33] 

NET LONG-TERM CAPITAL LOSS "—Continued 

[Net income classes and net long-term capital loss classes in thousands of dollars] 







Net long-term capital loss classes— Continued 




Net income classes 


30 under 
40 


40 under 
50 


50 under 
75 


75 under 100 under 250 under 
100 250 500 


500 under 
1,000 


1,000 and 
over 


5 under 6 


16 
18 
18 
13 
18 
63 
48 
41 
40 
60 
39 
37 
19 
14 
15 
8 
23 
17 
8 
3 
5 
4 


5 
6 
5 
9 
3 

32 
21 
21 
19 
26 
14 
15 
12 
11 
6 
7 

18 
8 
4 
1 
4 
1 
1 


7 

5 

3 

4 

9 

25 

21 

14 

12 

19 

20 

11 

19 

5 

4 

4 

13 

13 

5 

1 

5 

2 

3 

2 

2 


2 
3 
1 
2 
2 
9 
3 
8 
4 
4 
4 
7 
4 
3 
3 
4 
10 
7 
4 
1 
6 
2 
1 


1 








6 under 7 . .. .. 








7 under 8 


3 








8 under 9 








9 under 10 


-.:;::::::-::::::: 






10 under 15 


4 
3 
4 
5 
5 
6 
5 
3 
3 
4 
1 
6 
4 
3 
4 
3 
4 
4 
1 
2 








15 under 20 








20 under 25. 








25 under 30 








30 under 40 








40 under 50 








50 under 60- 








60 under 70 


1 

1 






70 under 80 - . 






80 under 90 






90 under 100 








100 under 150 








150 under 200 


2 
1 






200 under 250 






250 under 300 






300 under 400 








400 under 500 








500 under 750 


1 






750 under 1,000 


1 
2 






1,000 and over 








2 


1 














Total 


530 


249 1 228 


94 


78 


6 


2 


1 











For footnotes, see pp. 48-49. 



48 



STATISTICS OF INCOME FOR 1941, PART 1 



Footnotes for text tables 
(Facsimiles of Forms 1040, 1040A, and 1041, to which references are made, appear on pp. 304-319) 



1 For 1941, net income is the sum of net Income on 
Form 1040; gross income on Form 1040 A, and in the 
table on p. 3 which includes fiduciary returns. Form 
1041, the net income taxable to the fiduciary. 

2 For 1941, total tax is the aggregate of normal tax, 
surtax, alternative tax (including that reported on 
297 individual returns with no net income due to net 
long-term capital loss), defense tax, and the optional 
tax paid in lieu of normal tax and surtax, reported 
on Form 1040 A. 

s Alternative tax is reported on (1) returns with 
net long-term capital gain when such alternative tax 
computed on ordinary net income is less than the 
combined normal tax and surtax computed on net 
income including net long-term capital rain, and 
(2) returns with net long-term capital loss when such 
alternative tax computed on ordinary net income 
is grentrr than the combined normal tax and surtax 
computed on net income after deducting net long- 
term capital loss. 

< Defense tax is 10 percent of the total income tax 
before deducting any credit, but not in excess of 10 
percent of the amount by which the net income 
exceeds such income tax. Reported only on returns 
with taxable year beginning prior to Jan. 1, 1941. 

5 Total deductions equal or exceed total income. 
For 1941, an alternative tax is reported on 297 indi- 
vidual returns with no net income due to net long- 
term capital loss. On such returns the combined 
normal tax and surtax computed on ordinary net 
income exceeds 30 percent of the net long-term 
capital loss. A distribution of taxable and non- 
taxable returns with no net income is shown by 
States in basic table S, and by deficit classes on 
page 13. 

' Personal exemption, credit for dependents, and 
earned income credit exceed net income. A negli- 
gible number of nontaxable individual returns in 
net income classes of .$5,000 and over are tabulated 
with taxable returns. 

' Unlike 1940, the 1941 individual return. Form 
i040A (optional return), which may be filed if gross 
income is from certain sources only and is not more 
than $3,000, does not provide for the amount of net 
income. In this report the gross income is tabulated 
both as total income and as net income. 

8 Less than 0.005 percent. 

' Not computed. 

'« Deficit. 

" Net income less deficit. 

'2 See text pages 13-14. 

13 An unequal number of separate returns is the 
resujt of (1) use of tlie sample as the basis for esti- 
mating data for returns in net income classes under 
$5,000, when the net income of one sfwuse is under 
$5,000 and that of the other spouse is $5,000 or over. 
and (2) certain cases in which incomplete or inaccu- 
rate answers to question 4, page 2, Form 1040, and 
incomplete data on tlie hack of Form 1040 A, make 
it impossible to identify the returns as separate 
returns. 

■4 Exclude dividends received through partner- 
ships and fiduciaries, and dividends on share ac- 
counts in P'edcral savings and loan associations. 

" Partially tax-exempt interest is that received on 
certain flovernment obligations i.s.sued prior to 
Mar. 1, 1941, namely. United States savings bonds 
and Treasury bonds owned in excess of $ri,n(l(), and 
obligations of instrumentalities of tlic rtiilcd Stales 
other than those issued under the Federal Farm 
Loan Act or that act as amended; the amount 
reported includes such inU'rest received through 
partnerships and fiduciaries. 



16 Taxable interest on Government obligations is 
that received on Treasury notes issued on or after 
Dec. 1, 1940, and on obligations of the United States 
or any agency or instrumentality thereof, issued on 
or after Mar. 1, 1941; the amount reported excludes 
such interest received through partnerships and 
fiduciaries. 

17 Dividends on share accounts in Federal savings 
and loan associations, tabulated separately for the 
first time, include such dividends received through 
partnerships and fiduciaries. For 1940, such divi- 
dends were reported in "Other income." 

'8 Annuities are tabulated separately for the first 
time. In prior years annuities were reported in 
"Other income." 

1' Capital gain or loss is the gain or loss from sales 
or exchanges of capital assets, i. e., property held by 
the taxpayer (whether or not connected with his 
trade or business), but not (1) stock in trade or other 
property which would properly be included in inven- 
tory if on hand at the close of the taxable year, (2) 
property held primarily for sale to customers in the 
ordinary course of trade or business, (3) property 
used in trade or business, of a character which is 
subject to the allowance for depreciation, or (4) an 
obligation of the United States or any possession 
thereof, or of a State or Territory or any political 
subdivision thereof, or the District of Columbia, 
issued on or after ATar. 1, 1941, on a discount basis 
and payable without interest at a fixed maturity 
date not exceeding one year from date of issue. 
"Short-term" applies to capital assets held 18 months 
or less. "Long-term" applies to capital assets held 
over 18 months. See pages 17-18 for percent taken 
into account. Losses from worthless stocks and 
bonds which are capital assets, are deducted in com- 
puting net capita) gain or loss. The amounts re- 
ported include each participant's share of net capital 
gain or loss to be taken into account from partner- 
ships and common trust funds. 

M Net short-term capital loss of preceding taxable 
year deducted is the amount deducted under the net 
short-term loss carry-over provision of the Internal 
Revenue Code. The amount carried over cannot 
exceed the net income for the year in which the loss 
is sustained, and can be deducted only to the extent 
of the current year net short-term capital gain. 
The carry-over is restricted to one year. 

21 Current year net short-term capital gain before 
deducting net short-term capital loss of preceding 
taxable year. This amount would have been re- 
ported for computation of net income if the net 
short-term capital loss of preceding taxable year had 
not been deductible. 

22 Net gain or loss from the sales other than capital 
assets: (1) property used in trade or business of a 
cliaracter which is subject to the allowance for depre- 
ciation, and (2) obligations of the United States or 
any of its poissessions, a State or Territory or any 
political subdivision thereof, or the District of 
Columbia, issued on or after March 1, 1941, on a dis- 
count basis and payable without interest at a fixed 
maturity date not exceeding one year from date of 
issue. 

23 Current year business profit or loss. (Net oper- 
ating loss (le"duction is rei)()rted in "Other deduc- 
tions.") The rmmbcr of ret urns on wliieh a business 
profit or business lo.ss is reported for the computation 
of net income or deficit does not reflect the number 
of businesses in wliieh sole i)ropriel()rs are engaged, 
since two or more businesses operated by the same 
proprietor are reported on one return. 

2" Partnership profit or loss, as reported on the 
income tax return of the partner, excludes (1) par- 
tially tax-exempt interest on Government obliga- 
tion.s, and (2) net gain or loss from sales or exchanges 
of capital assets, each of which is reported in its 
respfu'tive source of income or deduction, and (3) 
dividends on share accounts in Federal savings and 



STATISTICS OF INCOME FOR 1941, PART 1 



49 



Footnotes for text tables — Continued 



loan associations which are reported in the schedule 
for interest on Government obligations but are tabu- 
lated separately. In computing partnership profit 
or loss, charitable contributions are not deductible 
nor is the net operating loss deduction allowed. 
However, the pro rata share of contributions and 
prior year income and losses of the partnership is 
taken into accoimt by each partner in determining 
his ovna contributions and net operating loss deduc- 
tion, respectively. 

25 Income from fiduciaries, as reported on the return 
of the beneficiary, excludes (1) partially ta.x-exempt 
interest on Government obligations, and (2) net gain 
or loss from sales or exchanges of capital assets re- 
ceived from common trust funds, each of which is 
reported in its respective source of income or deduc- 
tion, and (3) dividends on share accounts in Federal 
savings and loan associations which are reported in 
the schedule for interest on Government obligations 
but are tabulated separately. The net operating 
loss deduction is allowed to estates and trusts gen- 
erally, and is deducted in computing the net income 
to be distributed. In thecase ofa common trust fund, 
however, this deduction is not allowable but each 
participant's share of prior year income and losses of 
the fund, is talven into account in determining his own 
net operating loss deduction. 

26 Other income includes dividends, interest, rents, 
annuities, and royalties, reported on Form 1040A. 
Unlike 1940, e.xcludes annuities and dividends on 
share accounts in Federal savings and loan associa- 
tions reported on Form 1040, both of which are 
tabulated separately. 

27 Contributions include each partner's share of 
the charitable contributions made by the partnership 
of which he is a member. 

28 Such deductions exclude amounts reported in 
the schedules for (1) income from rents and royalties, 
and (2) profit or loss from business. 

29 Losses from fire, storm, shipwreck, or other 
casualty, or from theft, not compensated for by 
insurance or otherwise. 

'o Other deductions include the unabsorbed net 
operating loss deduction due to a net operating loss 
for the two preceding taxable years and net loss from 
rents and royalties. 



3' For returns with net income under $5,000, the 
number of returns on which specific sources of 
income and deductions are reported, is available 
only for "Salaries and other compensation," on 
Forms 1040 and 1040A, and "Dividends from domes- 
tic and foreign corporations," "Business profit," and 
"Businessloss," on Form 1040. For returns with net 
income of $5,000 and over, the number of returns is 
available for each specific source of income and 
deduction and for the information item "Xet short- 
term capital loss of preceding taxable year deducted." 

32 The number of returns. Form 1040A, is not 
available and is excluded from the totals in this 
column. 

33 The number of returns with net income under 
$5,000 is not avaOable and is excluded from the total 
of this column. 

34 Included in "Other income." 

35 Partially tax-exempt interest on Government 
obligations includes also the amounts of taxable 
interest on Government obligations and dividends on 
share accounts in Federal savings and loan associa- 
tions, reported on nontaxable returns, Form 1040. 

38 Tabulated from the taxable returns. Form 1040, 
only. The amount reported on nontaxable returns 
is included in "Partially tax-exempt interest on 
Government obligations." 

3' Less than $500. 

3S Percent which net income less deficit is of total 
income. 

39 The business data for returns with net income 
under $5,000 are in part estimated and in part 
completely tabulated. 

*<> On returns showing a net profit from business 
for which no schedule is submitted, the amount of 
net profit is tabulated both as total receipts and as 
net profit. 

41 Includes the number of returns and the net loss 
from business for which no schedule is submitted 
and for which total receipts are not available. 



50 STATISTICS OF INCOME FOR 1941, PART 1 

GOVERNMENT OBLIGATIONS AND INTEREST 

Data pertaining to partially tax-exempt and taxable Government 
obligations owned and the interest received thereon, as reported in 
schedule A, Form 1040, by individuals with net income of $5,000 and 
over, are tabulated in basic table 9. Similar data, as reported in 
schedule B, Form 1041, by fiduciaries with balance income of $5,000 
and over, are tabulated in basic table 10. Balance income is the 
fiduciary income before deducting the amount distributable to bene- 
ficiaries, and is the excess of total income over total deductions. For 
both tabulations these Government obligations and the inteiest there- 
on are classified according to the taxability of the interest for Federal 
income tax purposes, into two classes partially tax-exempt and tax- 
able. The amount of Government obligations owned is the amount 
owned on the last day of the taxable year. The interest received is 
interest on such obligations received throughout the year or accrued 
at the end of the year. No data are published this year for the 
wholly tax-exempt Government obligations or the interest thereon. 

Partially tax-exempt Government obligations are securities the interest 
on which is subject to the surtax only. They include (1) United 
States savings bonds and Treasury bonds issued prior to March 1, 
1941, and (2) obligations of instrumentalities of the United States 
issued prior to March 1, 1941, other than those issued under the 
Federal Farm Loan Act or that act as amended. The amount of 
partially tax-exempt Government obligations owned includes the 
taxpayer's pro rata share of such obligations held by partnerships and 
fiduciaries, and the partially tax-exempt interest includes the interest 
thereon received thi'ough these entities. Interest on an aggregate not 
to exceed $5,000 principal amount of United States savings bonds and 
Treasury bonds issued prior to March 1, 1941, is exempt also from the 
surtax. Interest received on the excess of $5,000 principal amount of 
these bonds is reported as a source of income on the face of the return 
and tabulated as "Partially tax-exempt interest on Government 
obligations" in basic tables 7, 7-A, and 7-B. However, it is not pos- 
sible to reconcile the amount of partially tax-exempt interest tabulated 
in the net income classes of $5,000 and over in basic tables 7-A and 
7-B with that in tables 9 and 10, respectively, because the partially 
tax-exempt interest tabulated in tables 7-A and 7-B is taken from the 
face of the return and is only the amount of interest subject to surtax, 
while partially tax-exempt interest shown in tables 9 and 10 is taken 
from the interest schedule which, in addition to the amount reported 
on the face of the return, includes the amount of interest on a principal 
amount not exceeding $5,000 which is exempt from the surtax. 

Taxable Government obligations are securities the interest on which 
is subject to both the normal tax and the surtax. They include (1) 
Treasury notes issued on or after December 1, 1940, and (2) obliga- 
tions of the United States or any agency or instrumentality thereof, 
issued on or after March 1, 1941, the interest upon which shall have 
no exemption from Federal income tax as provided in section 4 of the 
Public Debt Act of 1941. Interest received on such obligations is 
reported as a source of income on the face of the return and tabulated 
as "Taxable interest on Government obligations" in basic tables 7, 
7-A, and 7-B. 

The data tabulated in basic tables 9 and 10 do not represent a 
complete summary of Government obligations owned or the interest 



STATISTICS OF INCOME FOR 1941, PART 1 51 

received thereon by individuals and fiduciaries, in view of the fact 
that (a) the returns from which these data are tabulated do not 
include individual returns with net income under $5,000, or fiduciary 
returns with balance income under $5,000, and (6) the schedule for 
interest on Government obligations, from which these data are tabu- 
lated, is an information schedule wherein the data occasionally are 
incomplete or entirely omitted. In addition, inconsistencies occur, 
such as interest reported for which no corresponding principal amount 
owned is shown, or the principal amount owned may be reported 
with no corresponding interest shown. Bond holdings vary during 
the year, therefore, the amount of obligations reported as of the end 
of the year may include obligations on which no interest was received 
and, similarly, the interest reported may include interest on obliga- 
tions which were sold prior to the end of the year. 

SPECIAL TABULATIONS— INDIVIDUAL EETURNS, FORM 1040A 

Two special tabulations compiled from individual returns. Form 
1040A, are presented below in order to exhibit characteristics of these 
returns not heretofore shown in Statistics of Income. The first 
table shows data on patterns of income and the second is a frequency 
distribution of returns by credit for dependents classes, the data in 
both tables being tabulated by gross income classes of $100 intervals 
except the first two classes — under $750, and $750 under $800. 
Form 1040A is the optional return which may be fded at the election 
of the individual if his gross incom^e is not more than $3,000 and is 
only from salaries, wages, compensation for personal services, divi- 
dends, interest, rent, annuities, and royalties. Deductions and the 
amount of net income are not reported. 

These tabulations are compiled from 112,472 individual returns, 
Form 1040A, for 1941, which are a part of the regular sample used in 
estimating data for mdividual returns, Form 1040A, in other sections 
of this report. This sample of 112,472 individual returns, Form 
1040A, is approximately 5 percent of the total returns. Form 1040 A, 
filed in the six States of Colorado, Florida, Iowa, Massachusetts, 
Michigan, and Pennsylvania, and is 1.1 percent of the total returns, 
Form 1040A, filed in the United States. Data from the 112,472 
returns in both tables are completely tabulated from each return, 
and at the foot of each table the results are expanded to provide 
estimates of similar data for all returns filed on Form 1040 A. 

Patterns of income. — The following table shows the patterns of in- 
come reported by individuals who elected to file the optional return, 
Form 1040A. The return provides only two lines for the reporting of 
income: (1) salary, wages, and compensation for personal services, 
and (2) other income — dividends, interest, rent, annuities, and 
royalties. On the basis of these entries the returns are classified into 
two groups, (1) returns with one source of income, and (2) returns 
with two sources of income. The combined amount reported as 
dividends, interest, rent, annuities, and royalties is treated as income 
from one source, inasmuch as none can be separated. 

Returns with one source of income are returns showing gross income 
solely from salary, wages, etc., and returns showing gross income solely 
from dividends, interest, rent, etc. Data tabulated for returns with 
one source of income show (1) the number of returns and amount 
received exclusively from salary, wages, etc., separately from (2) the 



52 STATISTICS OF INCOME FOR 1941, PART 1 

number of returns and amount received exclusively from dividends^ 
interest, rent, etc. 

Returns with two sources of income are returns showing salary, 
wages, etc., as well as other income, that is, income is reported on 
both items of the return. Data tabulated for these returns show the 
number of returns and the amount received from each source. 

Data for patterns of income tabulated from the sample are shown for 
taxable and nontaxable returns, separately and in aggregate. At 
the foot of the table, the total number of returns, salary, wages, etc., 
and other income, as tabulated in other sections of this report for all 
returns filed on Form 1040A, are distributed according to the patterns 
of income shown in the sample. In estimating the distribution of these 
data for all returns filed on Form 1040 A, by patterns of income, data 
for taxable and nontaxable returns are distributed in the same pro- 
portions as similar data for taxable and nontaxable returns, respec- 
tively, in the sample. For example, the total number of taxable re- 
turns filed on Form 1040 A is distributed under (a) one source of 
income — salary, wages, etc., (6) one source of income — other income, 
and (c) two sources of income, according to the ratio of the number of 
taxable returns in the corresponding category of the sample to the 
total number of taxable returns in the sample. The amount of 
salary, wages, etc., and the amount of other income for all taxable 
returns filed on Form 1040A are distributed by the same method as 
the number of taxable returns except that the ratios involve the 
respective amounts shown for the taxable returns in the sample. The 
distribution of similar items for all nontaxable returns filed on Form 
1040 A is estimated in the same manner according to ratios obtained 
from data for the nontaxable returns in the sample. The aggregate 
data for all returns filed on Form 1040 A are a combination of the 
distributions estimated for taxable returns in Part I and for non- 
taxable returns in Part II of the table. 



STATISTICS OF INCOME FOR 1941, PART 1 



53 



Individual returns, Form IO4OA, 1941, by gross income classes: Patterns of income- 
Part I, all returns; Part II, taxable returns; and Part III, nontaxable returns 
[For description of data, classifications, and method of tabulating, see text pp. 51-52] 
PART I— ALL RETURNS 
[Money figures in thousands of dollars] 





ne classes 






Total 


Gross incoi 












Other 








Number of 


Gross in- 


Salary. ^^'^PJ^^T 








returns 


come 


wages, etc. 


interest, 


















rents, etc. 


Taxable and nontaxable returns: 
















Under $750 






958 




^508 




410 


98 


$750 under $800 


1,718 




1,334 




1,305 


28 


$800 under $900 - 


4,068 




3, 454 




3,379 


75 


$900 under $1, 000 


4, 637 




4,399 




4,304 


95 


$1 000 under $1,100 -. 


5,287 




5,548 




5,450 
5.182 


97 


$1,100 under $1,200 


4,602 




5,284 




102 


$1 200 imder $1,300 - - 


4,995 




6,225 




6, 109 


116 


$1,300 under $1,400 - 


5,023 




6,770 




6,660 


110 


$1,400 under $1,500 -.. 


4,915 




7,119 




6,988 


131 


$1,500 under $1,600- 


7,547 




11, 675 




11, 551 


124 


$1600 under $1J700 - 


7,538 




12, 437 




12 295 


142 


$1 700 under $1,800- - 


7,384 




12, 912 




12, 755 


156 


$1,800 under $1,900 -.- 


8,438 




15, 578 




15,411 


167 


$1,900 under $2,000 


6,255 




12, 183 




12, 037 


146 


$2 000 under $2, 100 - - -- -- 


6,105 




12, 499 




12,362 


137 


$2 100 under $2,200 -- 


7,901 




16, 997 




16, 840 


156 


$2,200 under $2,300 


5,927 




13,316 




13, 155 


161 


$2,300 under $2,400 


4,057 




9, 518 




9,401 


117 


$2 400 under $2,500 - -- 


3, 530 




8, 635 




8,508 


128 


$2,500 under $2,600 . 


3,020 




7,688 




7,570 


118 


$2,600 under $2,700 


2,937 




7,769 




7,644 


126 


$2 700 under $2,800 


2,083 




5,718 




5 621 


97 


$2 800 under $2,900 


1,842 




5,244 




5,169 


75 


$2,900 not over $3,000 --. - - _ _ . 


1,705 




5,034 




4,927 


107 




ontaxable n 
mated) 


iturns 




Sample, taxable and n 


112,472 


197, 842 


195, 034 


2,808 




United States total (esti 


10, 252, 708 


17, 531, 107 


17, 166, 434 


364, 673 










One source of income 


Two sources of income 










Oti 


er 






Other 


Gross income classes 








mcom 


e— 






mcome— 




Number 


Salary, 


Number 


div 


1- 


Number 


Salary, 


divi- 




of returns 


wages, etc. 


of returns 


den 
inter 
rents. 


■is, 
^st, 
etc. 


of retmns 


wages, etc 


dends, 
interest, 
rents, etc. 


Taxable and nontaxable 


















returns: 


















Under $750 -.. - 


638 


345 


165 




76 


155 


66 


21 
10 


$750 under $800 


1,572 


1,220 


24 




18 


122 


85 


$800 under $900 


3,659 


3, 106 


60 




51 


349 


274 


$900 under $1,000 


4,122 


3,908 


65 




62 


450 


395 


33 


$1,000 under $1,100 


4,690 


4,920 


51 




54 


546 


531 


44 


$1,100 under $1,200 


4,003 


4,595 


45 




52 


554 


587 


50 


$1,200 ^der $1,300 ... 


4,265 


5,312 


45 




56 


685 


796 


60 


$1,300 under $1,400 


4,254 


5,731 


30 




40 


739 


929 


70 


$1,400 under $1,500 


4,099 


5,936 


35 




51 


781 


1,052 


80 


$1,500 under $1,600 


6,660 


10, 299 


28 




43 


859 


1,252 


81 


$1,600 under $1,700 


6,583 


10, 860 


32 




.53 


923 


1,435 


89 


.$1,700 under $1,800 


6,301 


11,018 


24 




42 


1,059 


1,737 


115 


$1,800 under $1,900 


7,222 


13, 328 


22 




40 


1,194 


2,083 


126 


$1,900 under .$2,000 


5,280 


10, 283 


15 




29 


960 


1,755 


116 


$2, 000 imder $2, 1 00 


5,133 


10, 506 


13 




27 


959 


1,856 


110 


$2,100 under $2,200 


6,714 


14, 441 


16 




34 


1,171 


2,399 


122 


$2,200 under $2,300 


4,739 


10, 645 


12 




27 


1,176 


2,510 


134 


.$2,300 under $2,400 


3,222 


7,557 


7 




17 


828 


1, 843 


101 


$2,400 under $2,.500 


2,765 


6,762 


10 




24 


755 


1,745 


103 


$2,500 under $2,600 


2,357 


5,999 


5 




n 


658 


1,571 


105 


$2,600 under $2,700 


2,272 


6,008 


9 




24 


656 


1,636 


102 


$2,700 under $2,800 


1,596 


4,380 


10 




27 


477 


1,242 


70 


$2,800 under $2,900 


1,349 


3,840 


4 




11 


489 


1,329 


63 


$2,900 not over $3,000... 


1,253 


3,700 


8 




24 


444 


1,227 


83 


Sample, taxable and 
















nontaxable returns. 


94, 748 


164, 698 


735 




895 


16, 989 


30, 336 


1.912 


United States total 


















(estimated) 


8, 638, 949 


14, 504, 374 


67 .■?81 


119, 


737 


1 546 37s 


9 fifi9 nfin 


244, 937 






. , „v— 








" 



54 



STATISTICS OF INCOME FOR 1941, PART 1 



Individual returns, Form IO4OA, 1941, by gross income classes: Patterns of income- 
Part /, all returns; Part II, taxable returns; and Part III, nontaxable returns- 
Continued 

[For description of data, classifications, and method of tabulating, see text pp. 51-52] 
[Money figures in thousands of dollars] 
PART II— TAXABLE RETURNS 







me classes 






Total 


Gross inco 




Number of 
returns 


Gross 
income 




Salary, 

wages, 

etc. 


Other in- 
come — ■ 

dividends, 
interest, 




















rents, etc. 


Taxable returns: 




















Under $750 




















$750 under $800 - ^ 




1,379 




1,072 




1,052 


20 


$S00 under $900 . -_- 




3,185 




2,704 




2,651 


53 


$900 under $1,000 - --- - 




3,434 




3,258 




3,198 


60 


$1 000 under $1,100 - - - 




3,841 




4,030 




3,972 


58 


$1 100 under $1,200 - --- 




3,352 




3,850 




3,794 


56 


$1 200 under $1 ,300 --- - 




3,611 




4,503 




4,430 


73 


$1 300 under $1,400 




3,551 




4,789 




4,734 


55 


$1 400 under $1,500 




3,361 




4,869 




4,814 


55 


$1 500 under $1,600 - - - 




3,973 




6,148 




6,066 


82 


$1 600 under $1,700 




3,585 




5,913 




5,821 


92 


$1 700 under $1,800 




3,355 




5,870 




5,778 


93 


$1 800 under $1 900 - 




3,527 




6,515 




6,433 


81 


$1 900 under $2,000 




3,758 




7,322 




7,232 


91 


$2 000 under $2,100 - - 




3.587 




7,347 




7,265 


82 


$2 100 under $2 200 




3,573 




7,684 




7,595 


89 


$2 200 under $2 300 - - - 




3,092 




6,950 




6,872 


78 


$2 300 under $2 400 --- 




2,847 




6,684 




6,597 


87 


$2 400 under $2,500 - -"- 




2,527 




6,183 




6,094 


89 


$2 500 under $2 600 - 




2,198 




5,598 




5,515 


83 


$2 600 under $2,700 




2,042 




5,405 




5,311 


94 


$2 700 under $2 800 




1,785 




4,903 




4,819 


84 


J59 Snn iinrtpr it2 900 _ ___ 




1,615 




4,599 




4,535 


64 




52,900 not over $3,000- __ 








1,510 




4,459 




4,360 


98 


Sample, taxable returns 




68, 688 


120, 655 


118,938 


1,717 


United States total (estimated') 


6,H 


)9, 542 


~io" 


560,017 


10, 297, 452 


262, 565 














One source of income 


Two sources of income 










Other in- 






Other in- 


Gross income classes 


Number 


Salary, 


Number 


come— 
divi- 


Number 


Salary, 


come— 
divi- 




of returns 


etc. 


of returns 


dends. 


of returns 


etc. 


dends. 








interest, 




interest. 










rents, etc. 






rents, etc. 


Taxable returns: 
















Under $750 
















ST.'in under $800 


1, 262 


981 


16 


12 


101 


72 


7 




$800 under $900 


2,878 


2,443 


45 


38 


262 


209 


15 




S900 under $1,000.- 


3. 065 


2,907 


41 


39 


328 


291 


21 




n,000 under $1,100 


3.426 


3,593 


31 


33 


384 


379 


26 




tl,100 under $1,200 


2,947 


3,384 


27 


31 


378 


410 


25 




U,200 under $1,300 


3,115 


3, 882 


32 


40 


464 


548 


33 




51,300 under $1,400 


3,048 


4,109 


14 


19 


489 


624 


37 




51,400 under $1,500 


2,863 


4,147 


17 


24 


481 


667 


31 




51,500 under $1,000 


3, 338 


5, 163 


20 


31 


615 


902 


51 




$1,60(1 under $1,700 


2,988 


4,928 


26 


43 


571 


893 


49 




$1,700 under $1,800 


2, 767 


4,842 


19 


33 


569 


935 


59 




$1,800 under $1.900 


2,940 


5, 429 


17 


31 


570 


1,005 


50 




$1,900 under $2,000 


3, 099 


6, 038 


13 


25 


646 


1,194 


66 




$2,000 under $2,100 


2, 949 


6, 039 


11 


23 


627 


1,226 


60 




l;2,100 under $2,200 


2, 888 


6,21(1 


13 


28 


672 


1,385 


61 




$2,200 under $2,:500 


2,461 


5, .WO 


9 


20 


622 


1,342 


58 




$2,.30() nndiT $2,400 


2,225 


5, 223 


7 


17 


615 


1,374 


71 




$2,400 under $2,500 


1,960 


4, 795 


10 


24 


557 


1,299 


64 




$2,.500 under $2,600 . - - 


1,704 


4, 339 


4 


10 


490 


1,176 


73 




$2,600 under $2,700 ... 


l,5:iO 


4,048 


8 


21 


.504 


1,263 


73 




$2,700 undiT $2,800 ... 


].;552 


3, 712 


10 


27 


423 


1,107 


56 




$2,800 under $2,900 ... 


1, 167 


3, 323 


4 


11 


444 


1,212 


53 


$2,900 not over $3,000 - 


1,100 


3, 248 


8 


24 


402 


1,112 


75 


Sample, taxable re- 


















turns -.- 


57, 072 


98,314 


402 


605 


11,214 


20, 624 


nil 


United States total 


















feslim-ited) 


.'■., 151,200 


8,511,874 


36. 577 


92, 607 


1,011,765 


1, 785, 578 


169, 958 


























STATISTICS OF INCOME FOR 1941, PART 1 



55 



Individual returns, Form, IO4OA, 19^1, by gross income classes: Patterns of income — 
Part I, all returns; Part II, taxable returns; and Part III, nontaxable returns — 
Continued 

[For description of data, classifications, and method of tabulating, see text pp. 51-52] 

PART III— NONTAXABLE RETURNS 

[Money figures in thousands of dollars] 



Gross income classes 



Nontaxable returns: 

Under $750 

$750 under $800 

$800 under $900 

$900 under $1,000 

$1,000 under $1,100 

$1,100 under $1,200 

$1,200 under $1,300 - 

$1,300 under $1,400 

$1,400 under $1,500 

$1,500 under $1,600 

$1,600 imder $1,700 

$1,700 under $1,800 

$1,800 under $1,900 

$1,900 under $2,000 

$2,000 under $2,100 

$2,100 under $2,200 

$2,200 under $2,300_ 

$2,300 under $2,400 

$2,400 under $2,500 

$2,500 under $2,600 

$2,600 under $2,700 

$2,700 under $2,800 

$2,800 under $2,900.. _ 

$2,900 not over $3,000 

Sample, nontaxable returns. 



United States total (estimated) 4,053,166 6,971,090 



Total 



Number of 
returns 



958 

339 

883 

1,203 

1,446 

1,250 

1,384 

1,472 

1,554 

3,574 

3,953 

4,029 

4,911 

2,497 

2,518 

4,328 

2,835 

1,210 

1,003 

822 

895 

298 

227 

195 

43, 784 



Gross 
income 



608 

262 

750 

1,141 

1,518 

1, 4.34 

1.722 

1,981 

2,250 

5,527 

6,524 

7,042 

9,063 

4,861 

5,152 

9,312 

6,366 

2,833 

2,452 

2,090 

2,365 

815 

645 

575 

77, 187 



Salary, 
wages, etc. 



410 

253 

728 

1,106 

1,479 

1,388 

1,678 

1,926 

2,175 

5,485 

6,474 

6,978 

8,978 

4,806 

5,098 

9,245 

6,283 

2,803 

2,413 

2,055 

2,333 

802 

634 

566 

76, 096 



Other 

income — 

dividends, 

interest, 

rents, etc. 



22 
35 
39 
46 
44 
55 
75 
42 
50 
64 
85 
55 
54 
67 
83 
30 
39 
35 
32 
13 
11 
9 
1,091 



6, 868, 982 



102, 108 







One source 


of income 




Two 


sources of income 


Gross income classes 








Other 






Other 




Number of 


Salary, 


Number 


dividends, 
interest. 


Number 


Salary, 


income — 
dividends, 
interest, 




returns 


wages, etc. 


of returns 


of returns 


wages, etc. 










rents, etc. 






rents, etc. 


Nontaxable returns : 
















Under $750 


638 


345 


165 


76 


155 


66 


1 


$750 under $800 


310 


240 


8 


6 


21 


13 


3 


$800 under $900 


781 


663 


15 


13 


87 


65 


9 


$900 under $1 ,000 


1,057 


1,002 


24 


23 


/ 122 


104 


12 


$1,000 under $1,100 


1,264 


1,327 


20 


21 


162 


152 


18 


$1,100 under $1,200 


1,056 


1,211 


18 


21 


176 


177 


25 


$1,200 under $1,300 


1,150 


1,430 


13 


16 


221 


248 


27 


$1,300 under $1,400 


1,206 


1,622 


16 


22 


250 


305 


33 


$1,400 under $1,500 


1,236 


1,789 


18 


26 


300 


385 


49 


$1,500 under $1,600 


3,322 


5,136 


8 


12 


244 


350 


30 


$1,600 under $1,700 


3,595 


5, 932 


6 


10 


352 


542 


40 


$1,700 under $1,800 


3,534 


6,176 


5 


9 


490 


802 


55 


$1,800 under $1,900 


4,282 


7,899 


5 


9 


624 


1,079 


76 


$1,900 under $2,000 


2,181 


4,245 


2 


4 


314 


561 


51 


$2,000 under $2,100 


2,184 


4,467 


2 


4 


332 


630 


50 


$2,100 under $2,200 


3,826 


8,232 


3 


6 


499 


1,013 


61 


$2,200 under $2,300 


2,278 


5,114 


3 


7 


554 


1,168 


76 


$2,300 under $2,400 


997 


2,334 






213 


469 


30 


$2,400 under $2,500 


805 


1,967 






198 


446 


39 


$2,500 under $2,600 


653 


1,660 


1 


3 


168 


395 


32 


$2,600 under $2,700 


742 


1,959 


1 


3 


152 


373 


29 


$2,700 under $2,800 


244 


667 






54 


135 


13 


$2,800 under $2,900 


182 


517 






45 


117 


11 


$2,900 not over $3,000... 


153 


451 






42 


115 


9 


Sample, nontaxable 








returns 


37, 676 


66, 384 


333 


290 


5,775 


9,712 


801 


United States total 
















(estimated) 


3, 487, 749 


5, 992, 500 


30, 804 


27, 130 


534, 613 


876, 482 


74, 978 





56 STATISTICS OF INCOME FOR 1941, PART 1 

Frequency distribution of returns by credit for dependents classes. — 
The table below shows the number of individual returns, Form 1040A, 
by gross income classes, by sex and family relationship, and by credit 
for dependents classes. 

The classification for family relationship is based on the taxpayer's 
status on the last day of the year, as indicated on the back of the 
return, Form 1040A. Owuig to the fact that the 112,472 returns 
used for this tabulation are from States other than community 
property States, the classification of community property returns 
does not appear. Returns in each classification, except joint re- 
turns of husbands and wives, are classified as returns of men or re- 
turns of women. An unequal number of separate returns of husbands 
and wives is the result of (a) samplmg, and (6) incomplete information 
which makes it impossible to identify the return as a separate return. 

Credit for dependents classes are based on the amount of credit 
for dependents and not on the number of dependents. Eight classes 
are used — seven of which are multiples of $400, and one for returns 
showing no credit. The credit allowed for each dependent mider 18 
years of age, or mentally or physically incapable of self-support, is 
$400, except that in the case of a taxpayer who is head of a family 
only by reason of one or more dependents for whom he would be 
entitled to credit, a credit of $400 is allowed for each of such depend- 
ents, except one. Therefore, in the family relationship classification 
for heads of families, the amount of credit for dependents upon which 
the class is determined does not indicate the actual number of de- 
pendents. 

The frequency distribution of the 112,472 returns used for this 
study is a composite distribution ' of taxable and nontaxable returns 
with summary totals for each. At the foot of the table, the total 
number of returns filed on Form 1040A, as tabulated in other sections 
of this report, is distributed accordmg to ratios found in the sample. 
Computations are made separately for the taxable and nontaxable 
returns in each sex and family relationship group. For example, the 
total number of taxable separate returns of husbands is distributed 
among the eight credit for dependents classes in the same ratio that 
similar returns are distributed in the sample. In other family re- 
lationship classifications returns are distributed in the same manner. 
Since there are no community property returns in the sample se- 
lected for this study, the few community property returns filed on 
Form 1040A (shown in the basic table 13) are combined with separate 
returns of husbands and wives for distribution by credit for dependents 
classes. 



STATISTICS OF INCOME FOR 1941, PART 1 



57 



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STATISTICS OF INCOME FOR 1941, PART 1 



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STATISTICS OF INCOME FOE, 1941, PART 1 65 

NUMBER OF INDIVIDUAL RETURNS BY COUNTIES, CITIES, AND TOWNS 

A mimeograph bulletin entitled "Number of Individual Income 
Tax Returns for 1941 by States, Counties, Cities, and Towns" was 
issued in June 1943. Copies may be secured from the Bureau of 
Internal Revenue, Washington, D. C, upon request. No data other 
than number of income tax returns are tabulated for smaller civil 
divisions than States and Territories. 

COMPARABILITY OF INCOME TAX LIABILITY AND TAX COLLECTIONS 

The total income tax liability reported on individual returns and 
taxable fiduciary returns differs from the amount of Federal income 
tax collected from these sources for any given period. Several factors 
are responsible for the difference, among which are the following: 

1. Audit of the returns may change the amount of income tax 
liability shown by the taxpayer. 

2. Income and profits taxes paid to foreign countries or possessions 
of the United States may be included in deductions from gross in- 
come or applied with certain limitations as a credit against the Federal 
income tax. The amount of such credit against the Federal income 
tax is not deducted from the income tax liability shown in this report. 
(Aggregate amounts of this credit, available only for individual re- 
turns for the years 1925 through 1930, appear on page 9 of Statistics 
of Income for 1930.) 

3. The credit for income taxes paid at source on tax-free covenant 
bonds is not deducted from the income tax liability shown herein. 

4. For a fiscal year return on which the tax is paid in four equal in- 
stallments, the total tax may not be collected during the year in which 
the return is filed. 

5. Delays in tax payment due to financial embarrassment, death, 
liquidation of business, or other causes, result in the collection of 
such taxes in years subsequent to filing. For similar reasons, certain 
amounts are uncollectible. 

6. Collections in any given period include interest on delinquent 
payment of taxes and various penalties. 

7. Tabulations in this report exclude data reported on individual 
income tax returns, Forms 1040C, 1040D, 1040NB, and 1040NB-a, 
whereas collections include taxes on these returns. Forms 1040C and 
1040D are returns for departing aliens. Forms 1040NB and 
1040NB-a are for nonresident aliens not engaged in trade or business 
within the United States and not having an office or place of business 
therein. 

HISTORICAL DATA 

INDIVIDUAL RETURNS AND RETURNS OF FIDUCIARIES 

A resume of significant data from the individual income tax returns 
and returns of fiduciaries, for each year since the inception of the 
present period of income taxation, is presented in basic tables 14, 15, 
16, and 17. These tables are prepared from data in the reports, Sta- 
tistics of Income, published annually since 1916, in accordance with 
provisions of the various revenue acts_, and from the Annual Report of 
the Commissioner of Internal Revenue for 1914-1916. The number 
of returns and tax tabulated for 1913-1915 are as reported by the 
Commissioner for the fiscal year ended June 30, immediately follow- 



66 STATISTICS OF INCOME FOR 1941, PART 1 

ing, and the net income is estimated from the number of returns filed 
and the average net income for each income class. Tlie amount of 
tax tabulated as surtax is technically "additional tax" for 1913-1917. 

These historical data for 1916-1936 are tabulated for individual 
and fiduciary returns, Forms 1040 and 1040A, mcluding individual 
retm^ns VAth no net income for 1928 and thereafter. Data for 1937- 
1941 are tabulated from individual returns with net income and with 
no net income, Forms 1040 and 1040A; from taxable fiduciary returns 
for estates and trusts, Form 1041, as well as those improperly filed on 
Form 1040; and for 1937 includes nontaxable fiduciary returns for 
estates and trusts which were improperly filed on Form 1040. 

Basic table 14 shows historical data for the number of taxable and 
nontaxable returns, net income or deficit,, various types of tax, and 
the tax credits; in basic table 15 the number of returns, net income or 
deficit, total tax, and efi'ective tax rate are tabulated by net income 
classes; in table 16, the sources of incom^e and deductions are tabulated 
for all returns and for returns with net income of $5,000 and over; 
and in table 17, the number of returns, net income or deficit, and total 
tax for each State and Territory are shown for the 10-year period 
ending with the current year. 

Changes in the provisions of the Federal income tax laws under 
which the returns are filed interfere with the comparability of the 
statistical data over a period of years. The major provisions of the 
Federal tax laws from 1913-1941 are summarized on pages 284-295. 
The changes in law affecting income tax returns for 1941 are set forth 
briefly on pages 3-4. Revisions in the income tax return forms to 
incorporate changes in the law may eluninate, combine, or introduce 
items which make it impracticable or impossible to present comparable 
data from year to year. 

CAPITAL GAINS AND LOSSES 

In the interpretation of historical data for capital gains and losses^ 
a survey of the income tax provisions affecting the sales and exchanges 
of capital assets, together with the method of tabulating these data, 
will be helpful. Chart D, on pages 292-295, presents a resume of 
the changes in tax laws pertaining to capital assets, and in basic 
table 16, showing sources of income and deductions, there appear 
the amounts of net gain and loss from sales of capital assets as tabu- 
lated in previous reports. 

The revenue acts in efi'ect from January 1, 1922, through December 
31, 1933, provide for the special taxation of the net gain resulting 
from sales or exchanges of capital assets, and the revenue acts in effect 
from January 1, 1924, through December 31, 1933, provide for a tax 
credit on account of the net loss resulting from sales or exchanges 
of capital assets. Under these acts, the term "Capital assets" means 
property held by the taxpayer more than two years (whether or not 
connected with his trade or business), but does not mean (1) stock 
in trade or other property which would properly be included in the 
inventory of the taxpayer if on hand at the close of the taxable year, 
(2) for the years 1922-23, property held for personal use, or (3) after 
January 1, 1924, property held primarily for sale in the course of 
trade or business. 

In presenting these data in Statistics of Income, "Capital net gain'' 
is tabulated as such and included in "Total income" and "Net income" 



STATISTICS OF INCOME FOR 1941, PART 1 67 

for retm*ns with net income for the years 1922-1933. "Capital net 
gain" for returns with no net income, is tabulated as such for the years 
1928 and 1929; is included in "Profit from sales of real estate, stocks, 
bonds, etc.," for 1930-1933; and is included in "Total income" and 
"Deficit" for the entire period 1928-1933. 

"Capital net loss," for which a tax credit of 12)^ percent is taken, is 
not tabulated and is not taken into account in computing "Total 
deductions" or "Net income" for 1924-1933. "Capital net loss" 
when reported by the taxpayer as a deduction (a) in computing "Net 
income" is included in "Other deductions" for 1924-1928, and in "Net 
loss from sales of real estate, stocks, bonds, etc.," for 1929-1933, and 
(b) in computmg "Deficit" is included in "Other deductions" for 
1928 and ui "Net loss from sales of real estate, stocks, bonds, etc.," 
for 1929-1933. "Capital net loss," not taken into account by the 
taxpayer as a deduction in computing "Net income," and for which 
no credit of 12}^ percent is taken, is not included in "Total deductions" 
for 1924-1933; and "Capital net loss" not taken into account in 
computing "Deficit" is not included in "Total deductions" for 1928- 
1931, but for 1932 and 1933 is tabulated in "Net loss from sales of 
real estate, stocks, bonds, etc.," and both "Total deductions" and 
"Deficit" are adjusted to correspond. 

The capital net gain and loss from sales of capital assets prior to 
1934 include the taxpaj^er's pro rata share of capital gain or loss of a 
partnership in which he is a member and of an estate or trust to which 
he is a beneficiary, when the tax or the tax credit is computed at 12^ 
percent. 

Under the provisions of the Revenue Acts of 1934 and 1936 (in 
effect January 1, 1934, through December 31, 1937), the definition of 
capital assets is expanded to include assets of the taxpayer, regardless 
of time held, instead of assets held over two years. Certain per- 
centages of gain or loss recognized upon such sales or exchanges are 
taken into account in computing net income. These percentages, 
which vary according to the period for wliich the assets have been 
held, are as follows: 100 percent for capital assets held not over 1 
year, 80 percent for capital assets held over 1 year but not over 2 
years, 60 percent for capital assets held over 2 years but not over 5 
years, 40 percent for capital assets held over 5 years but not over 10 
years, and 30 percent for capital assets held over 10 years. The 
deduction for net capital loss, after the percentages are applied and 
after subtracting the percentage of capital gains to be taken into 
account in computing net income, is limited to $2,000, or the amount 
of the net capital loss, whichever is less. 

The net mcome reported on individual income tax returns. Form 
1040, for the taxable years 1934-1937, and fiduciary income tax re- 
turns, Form 1041, for 1937, includes net capital gain or loss computed 
in accordance with the limitations stated in the preceding paragraph. 
The net capital gain or loss, as reported for this period, excludes that 
received through partnerships and fiduciaries. It is not possible, by 
using the net capital gain and net capital loss on the returns for these 
years, to adjust the "Total income," "Total deductions," and "Net 
income" so that they will be comparable with these items as tabu- 
lated for prior years. Moreover, net capital gain or loss reported on 
returns for 1934-1937 is not comparable with "Profit or loss from sale 



68 STATISTICS OF INCOME FOR 1941, PART 1 

of real estate, stocks, and bonds, etc.," "Capital net gain," or 
"Capital net loss," reported on returns for prior years. 

Under the provisions of the Revenue Act of 1938 and of the Internal 
Revenue Code as originally adopted, the definition of capital assets 
is the same as that under the provisions of the Revenue Acts of 1934 
and 1936, except that there is excluded property used in trade or 
business of a character which is subject to the allowance for deprecia- 
tion. The Revenue Act of 1941 amending the Code excluded, in 
addition, certain short-term Government obligations (see p. 17). 
The net gain (or loss) from the sales or exchanges of property thus 
excluded is tabulated as "Net gain (or loss) from sales of property 
other than capital assets." 

The percentages of the gain or loss from the sales or exchanges of 
capital assets to be taken into account in computing net income for 
1938-1941 differ from the percentages of gain or loss from such sales 
to be taken into account for 1934-1937, and the periods of time for 
which the assets were held are reduced from five to three. The per- 
centages, varying according to the time the assets were held, are: 
100 percent for capital assets held 18 months or less; 66% percent for 
capital assets held over 18 months but not over 24 months; 50 per- 
cent for capital assets held over 24 months. The net capital gain or 
loss is divided into short-term and long-term. Net short-term gain 
or loss is that from the sales or exchanges of capital assets held 18 
months, or less, and net long-term gain or loss is that from the sales 
or exchanges of capital assets held over 18 months. Net short-term 
gain, net long-term gain, and net long-term loss are taken into account 
in computing current year net income. Net short-term loss, however, 
is not deductible in computing current year net income. 

The net short-term capital loss, sustained in any taxable year 
beginning on and after January 1, 1938, may not be deducted from 
income in the year in which the loss is sustained, but may be carried 
to the next succeeding taxable year and treated as a short-term 
capital loss (section 117(e) of the Internal Revenue Code). The 
amount carried over cannot exceed net income for the year in which 
the loss is sustained, and can be deducted only to the extent of the 
net short-term capital gain of the year in which the deduction is 
permitted. The carry-over is restricted to one year. The deduction 
on account of net short-term loss under the capital loss carry-over 
provision is first reported on returns for 1939. 

In comparing "Net short-term capital gahi included in total in- 
come" and "Net income" on returns for 1939-1941 with similar items 
on returns for 1938, it should be noted that the amounts for 1939-1941 
are after the deduction for net short-term capital loss of preceding 
taxable year, whereas, for 1938, such a deduction was not allowed. 
The information item "Current year net short-term capital gain" 
for 1940 and 1941 is comparable with "Net short-term capital gain 
before deducting prior year net short-term capital loss," as published 
in Statistics of Income for 1939, and "Net short-term capital gain" 
as published for 1938. The information item "Net short-term capital 
loss of preceding taxable year deducted" for 1940 and 1941 is com- 
parable with "Prior year net short-term capital loss deducted," 
published for the first time in 1939. Net long-term capital gain and 
loss for 1938 through 1941 arc comparable. 

The amounts of "Net short-term capital gain" and "Net long-term 
capital gain and loss" shown on the returns and tabulated for 1938- 



STATISTICS OF INCOME FOE, 1941, PART 1 ■ 69 

1941 are not comparable with those for "Net capital gain and loss" 
for the income years 1934-1937. For income years 1938-1941, the 
net short-term capital gain and net long-term capital gain and loss 
include amounts received from "Common trust funds" and partner- 
ships, whereas, for years 1934-1937, net capital gain and loss exclude 
amounts from such sales received through fiduciaries and partner- 
ships. It is not possible, by using the "Net short-term capital gain" 
and the "Net long-term capital gain and loss," to adjust "Total 
income," "Total deductions," and "Net income" for 1938-1941 so 
that they will be comparable with these items tabulated for the 
income years 1934-1937. 

A summary of the provisions of the various revenue acts, affecting 
the tax on capital gains and the tax credit on capital losses, is found 
on pages 292-295. 

SOURCE BOOK OF STATISTICS OF INCOME 

The Source Book is a series of unpublished volumes containing 
comprehensive compilations of data which supplement the published 
reports, "Statistics of Income." The Source Book is maintained in 
the Statistical Section, Income Tax Unit, Bureau of Internal Revenue, 
and is available for research purposes to officials of the Federal and 
State Governments and to qualified representatives of accredited 
organizations upon the presentation of a written request addressed 
to the Commissioner of Internal Hevenue. 

The following data from individual income tax returns for 1927-1940 
are classified by States and Territories, by taxable and nontaxable 
returns, and by net income classes: The sources of income and de- 
ductions (as published for each year in the Statistics of Income), 
total income, total deductions, net income, personal exemption and 
credit for dependents (combined for 1927-1932 and shown separately 
thereafter), earned income credit for 1934-1940, net loss for prior 
year for 1927-1932, normal tax, surtax, 12^ percent tax on capital 
net gain for 1927-1933, 12}^ percent tax credit for capital net loss 
for 1927-1933, tax credit for earned income for 1927-1931, alternative 
tax for 1938-1940, and total tax. The number of returns with net 
mcome and the amount of net income for 1927-1940, personal exemp- 
tion for 1937-1940, and credit for dependents for 1937-1940 are 
classified by States and Territories, by taxable and nontaxable re- 
turns, by net income classes, and by sex and family relationship. 
The amount of Government obligations owned and the wholly and 
partially tax-exempt interest received thereon, as reported on returns 
with net income of $5,000 and over for 1932-1940, are classified I y 
States and Territories and by net income classes. It is planned 1o 
transcribe in the Source Book data tabulated from the returns for 1 94 1 . 

PARTNERSHIP RETURNS OF INCOME, 1917-1941 

Partnership returns of income, except for the war excess-profits tax 
of 1917, are not subject to direct assessments of Federal income tax. 
However, every domestic partnership and every foreign partnership 
doing business in the United States or having an office or place of 
business therein is required to file a return of income on Form 1065 
(facsimile on pp. 320-327). "The term 'partnership' includes a 
syndicate, group, pool, joint venture, or other unincorporated or- 
ganization, through or by means of which any business, financial 



70 



STATISTICS OF INCOME FOR 1941, PART 1 



operation, or venture is carried on, and which is not, within the 
meaning of this title, a trust or estate or a corporation * * *" 
(section 3797(a)(2), Internal Revenue Code). The net profit, or 
the net loss, of the partnership, whether distributed or not, is reported 
on the individual income tax retm-ns of the copartners according to their 
proportionate shares. 

The number of partnership returns. Form 1065, filed for the income 
years 1917 through 1941, as reported by the collectors of internal 
revenue, include ca,lendar year returns, fiscal and part ye^ returns 
filed during the succeeding calendar year regardless of month in 
which the income year ended, and delinquent returns. No data from 
the partnership returns are tabulated in this report. 



Number of 
partnership 

Income year: returns 

1917 31,701 

1918 - 100,728 

1919 175,898 

1920 240, 767 

1921 259,359 

1922 287,959 

1923 304,996 

1924 321, 158 

1925 309,414 

1926 295,425 

1927 - 282,841 

1928 272,127 

1S29 263,519 



Number of 
partnership 

Income year: returns 

1930 244,670 

1931 230,407 

1932 216,712 

1933 214,881 

1934 221,740 

1935 222,293 

1936 237,367 

1937 261,470 

1938 273,361 

1939 290,876 

1940 372,796 

1941 453,911 



BASIC TABLES 



INDIVIDUAL RETURNS AND TAXABLE FIDUCIARY RETURNS 

Number of returns, net income, and tax — by States: 

1. Individual and taxable fiduciary returns. 
1-A. Individual returns. 

Tax analysis — by net income classes: 

2. Individual and taxable fiduciary returns. 
2-A. Individual returns. 

2-B. Taxable fiduciary returns. 
Cumulative distribution of number of returns, net income, and total 
tax — by net income classes. 

3. Individual and taxable fiduciary returns; 
3-A. Individual returns. 

Family relationship: 

4. Individual returns — by States. 

5. Individual returns — by net income classes. 
Sources of income and deductions: 

6. Individual returns — by States. 

7. Individual and fiduciary returns — by net income classes. 
7-A. Individual returns — by net income classes. 

7-B. Taxable fiduciary returns — by net income classes. 
Number of returns, net income, and tax — by States: 

8. Individual returns — by net income classes and fiduciary 

returns in aggregate. 
Government obligations and interest —by net income classes: 

9. Individual returns, 

10. Taxable fiduciary returns. 
Optional returns. Form 1040A: 

1 1 . Sources of income, exemption, credits, and tax — by States. 

12. Number of returns and gross income — by States and family 

relationship. 

13. Sources of income, exemption, credit, and tax — by gross 

income classes and by family relationship. 



71 



72 



STATISTICS OF INCOME FOR 1941, PART 1 



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STATISTICS OF INCOME FOR 1941 PART 1 



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STATISTICS OF INCOME FOR 1941, PART 1 



75 



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1-H CD t^ O O 05 Oi w O O (M CO O CO O Oi C35 OO CO CO r-- Tt^ O: '^ O lO O CO 
•«}H r-H .— ( rt^ CVJ lO <-< ^ h- b- »0 1—. CO iC (N en tP (N (N to -^ CO CO ■<*' -^ »0 OS TT '<*♦ 

^CDcO-*000^-CDcOcDtO^O^OtOC■100tC■rJ^OOCOOOOt^f^ 



rt rH (N ^ rH 



(N i-l •-* C^ .-H i-H-H 



OtO00I>-'rt<05CStOC0':t^Tf00^OCCC0OtOC0C0(N.-(,— iOr-(,-,COCO 



■•iOC^J-^COCOCOOOOOiOiOC_ ., . _ __. 

OOCO-— t'OcOOO'^tOi— (C^C^IOt^C^OstNtM-^cOcDi-HOl- 



5 OOCO 05 O O CO 
■ ~ - O t^ CO CO 



T-H rfCO(NfM»OTt*CDfO'MCDCO-^»00-^OC<|tOOiCOiO»0'— 'OCOh-.— lOO 

O t^ — COC^— •Tt'^'-HMO'*iMCOOtC<M(MCS-HOcOt^'-Ht^COwOQO 

O lOOJtO'—itoCviOitNO'— iiNOiasOtOCDOtOCVJiOOOStOC^OicDoOCS 

zo i-Tco b^TjJ'oT'rjH'r-rco Tt^i^oo -^^^,-4■cd <N o i^tCo CO oTo'co CO 

lO COtOt^r-icD-+'0.-Ht^iO'^COCOC^(MiMT— itOCO-— tr-ii— I 



T-l CO lO Tf to W rH 



.— I (Ncotoo5^-<^^aoooQO^'^^-'^^a:>^-oooco^.— icocooco<Ntj:t-rt<oo 
rt< CNji>-(McDOiascoa>t^ootM(M-sf*--ir^ocot--c^'^r-coc^iocoooot^ 

C^ CO'— fOO-^'— 'OOCO'-HiOCOOOt^OitOCOOOOOt^'rf<0»005I--t--tOC005CD 



^M-r^oocotocDcocDOcor^oco^cnt 



3 00 CO CO CO Oi CO 



i-HOCOCOC^r^COQOr^CDCOOOb--^C^OCOOOCOQO'~<r:HpoaiOiOOOiCO 
1— ii0tO^T-Hl^C0Q0tOO'-HC^(NOtO.-HOt^tci0C0a00i^H'^0Ct0'^ 

-^^ 05 o -h' ^-^ CD 00 o' o 05 c^' ^^ CO "-T cT ^^ 'rfn' c^f t-^ t>r co" C^ r 

CSI05— 'O5CD00O5CDtJH(N(M.-i^.-( C^--H 



i-i000i(M0ir^C0OC0Cn>CDOQ0CnOI>-0:.OC0C0iOc0'-<-rt^Cftt- --__ 

'<*^(N(Ncor--as'^coa!(:?icDcoc^tccot^cooir^cD(Mcoco-^co(M.-H.-. 



i CD t 



■ OOCOOOcDOitOi— 'Ot^OOO"*CO'-HtOCO^TP>D^ 



1-H CO t- Ol ._ 

1—1 o to c-1 00 o CO Tt- o r^ •— I < 



ooi— ^co'-<oo^^oo^-'— 'coocooi>-c^ooO'^c^ 

COrt-or^-— 'OtMh-COO^COOOCS-^'-'tOCOr-^^ 

"^00'— 't^t^00CSC0I>-'<S*O0lOt— icococo-^ococ^to 

CD(N c5tr?'— i OOCDCOCO C^ to CO to oT-d^ 00 O CO to' CNt^-^ 
iC'-HC0»O00C^OiC0O5I>'O'^C0NCSII^-<*'<NO<i-i 



C^ tT CD 



•—I to OS CO C^l CO C^ CD CO >— < •— < 
CO WCO'^N^N 



Oi <Mi— it^or^cD-^b-fMiMC^toaiiNioior— ccoo<Nr^cotoo<Mcoasto 

y~t CO OS CO '«*^ O to r^ (N O tP t^ (N CN 00 '^ CO iM CO <N O OS CNl t-- -rt^ OS -^ t^ 00 

CO cNOsc^O't^co'^coosh-cocO'— (1— tcooo^^^(Mos^-rt^t^^oos(Mto,-^os 



OOOC^'^JHtOOOOSCOO-^CO'—ttO' 



^ iocor-h-oo-*coootoosoooiooasiot-o:oOf 



*iooc^c^t-^'^-Hioor^cDh-c 



^ Tt* r- oo OS CD ' 



■00 to l^ 

_ _ _ _ 3 '^ .— ( r- 

OitO'-'.-iCCCDOO'— '(M^C0tOt^»Or-CO<MC0tO00(NOs.-HC0'>*^<NlNCO 

cT tocDodc<-rt^'ocoooc^'^ooO'*'^-^^^c4"^ooO'<^os^ 

CD CS t^ 00 to O lO OS OS r- 00 r^ (N CO to OS rt^ --( 00 h- r^ ^ OS to (N CO ^- Tt* ^ 
ID COtot^C^CDtOC^ICOOSt^cOtO-^COCOCOC^Ot^tOcD'^COC^'-H.-^.— 1 



1—1 CO to "<*^ to M 1-1 



(MOS'-''Ot^iDCOl^CMtOCDOOOOOCOh-COCOtOOSOt^'^OOOCOCDCO 
t^COC^OSi— 1-^.— (h-COt^t^OOCOOSCOtOtOcDOOCO-^CO'-'OCOOtOC^ 
iO'-HC;X'r^h-'M(NC^OSCDi-iOOCOCDOO^'^C^CSOOCOCOOSCO'*CD<N 



OS t^cDCNt^^h-oor^' 



Dcoccco-rt-r^coosc^c^ooooto; 



OS CO CD OS C^ (N OS -* ^ to to O t^ to --ti CO <N (M rH CO CO rH C^ .-I 
W C^ 1—1 CO CD CD to C^ -—t 1—1 



f-i (N CS 1-H 1-1 



<a ~^ o;^ 



; OJ QJ Oi) ■ 

5 c^ to CO> 



3 o-t< 






- to CD 1^ 00 OS w 



^C^CO-rt^tOOtOOOQOOOOO 
,_-(,_i,-^,-H,-HC4C^COTt^»OcDt--OCOS(-H 



S^o-. 



__i__,»_M>-.i-.i-.j-<Mcua;ii'ajajaja'aja'<x»ajaic •o) 

^C2-'PCPC:clCG;32^;^33;:3;33:3:333d:3 

lo :3to 3 :3 :: s :3 :::; ^o — oico-rt^'oo'oooooooo 



-•iMCSCO'^tOcOt^CCOi 



Sni 



^ W CO "^ "O CD t^ W OSO I-" W CO Tf to CD r>-oo osc 



wojHSww^wS 



STATISTICS OF INCOME FOR 1941, PART 1 



77 



3 CO CO CC> CO CO CO CC CO CO -^ '^ -rt" -rji '^ T}< 



f-iOiOT— COCO<Nt^'*00'*CO 

ooot^cor-cccioococ^r- 

COoOOlCOO-^-^COC^OOlTf 

t-^-^^^co CO c^'co'Tt^'t^i-rio C^ 1 OO -^1:0 
lO-rrr^-^fTfCOCSO.— lOO-^Oi ii— < (>JCI 
OSOOlCOr-HtOr-lM.— <00CO(M I.-H CCCO 

OO 05 lO OQ iO CO '^ IN CSI ^ T-H 



^1 



GO Ol O 1— I 04 CO rf »0 (:C t^ 00 Oi O i— ' 



(M^CO^^^OOOOCCOO 

oocooioiooicocor^-^oci 

■^COOCO»OOClCOcCiOCOCT) 

*-h" O 00 GO O" lO t-T i-T t-^ rj^ Oi lO" 
-rf-oC-'fOCO.— lOrpC^' 

c; oi '^ cs c-1 ^ .-t 



1— ' 1-H 00 OS lo o CO lO r— 

CT> i-hC^O: OOO'^iOiO 

00 i-Todo co'-^'ofi-H^o 

O -^ -^ 1— « ■<f CO o o c^ 

r-( C^r^OiI>-C:.COiO 

r-T CO .-Tc^'Tj-'aTco 

Cft T-. ,-1 

CD 



^' 



c^-^ooor-ococDor-oo 
caocDucoicDcoooooo 

COU'.-'^tO'-HiOiO'— tC<IOOi— i 

CO wr co'co r-^iri i-'o'o CTrc4"Tsr^ 



o ^ 



^^ *o o 



t^ot-ooioitc»o 
lor-iQco-^oo^ 

asOOOiCStMC^JOO 

O 00 co" CO c^* »— ' r-T tC 

OOOOOOiOiCOCO 
OI>-Ocot--coo:cO 

no 00 C^*" "0 O CO t-^ CO 

^ OCO -- CD 

(N CD »0 <M 



t^COOOIMi— »OCOOOOiOO 

r^io-^1— iicr^cDioooc^io 

CCcD^OCO<Na5COOOCNOO 

en ai" c" u^' CO OO o o o Tp" i-T co" 



^ I^CO 

) .—I h- 
;r- CO 

od 00 t^' -* "^ CD r^co 

- t^-o 

CD CD 



OO .-I -rf lO CM T-H t 
CS t^ CD lO CO CD .— • I 

ooo r^ o GO o t 



o CM r- r- 'O .— ' I 



1-H O Oi CD - 

CD CO i^co'i-TaT'-rf oT^ 

CD Oit--"— 'COC^C-J-^ 

oo r- CO o »J0 00 c^J 



mcocDCMCDr^T-Hoooioot^os 

(NO^OfNCniM^r^O'McDiO 

r-^ cf CO ic" r-" i~^ >o" cd" co" ■^" od" ^ 
05.— ic:tr--Tt<— .oscDrotNcD-^ 

CftC^05C0TfC0(NC0cDC0Oi0 

CO cd" CD oT '^ »o or" r^*" ^" od CO c^ 

CO O CS lO 00 "^ CD rt* Tj* CS M 



r^ Oi CO oi --' CD 00 *-" o 

O CO CM o to ^ o o to 

CT) t->-t^Tj*tOCMCO00cD 

a^ odoTo i-T'^'cD CO oT 

00 O'^t^^Oi'OOCO 

O 00 00 "^ CO C^ CO 'rJH lO 

.— " lo o o4"orc<roi:-^Tf-*" 

t^ I-- UO CM O CM o o 

en TT CM t^ OC CM 'r*< i-H 



CO CM 

CO Oi 
GO CM 



•^OS'-^t-^'^CO^uOrfiOOCD 
OOCDCO— ir^HCM^tOCO ,-( 
t^ cr. -^ CM CM i-M -H 



CO CO -^ Tf CM CD Ci o: Oi 

CO lO O Oi Oi CC CM r-^ lO 

^ .— t lO -^ Oi CO CD r— O 

co' odTjTarTjTco ai" co i-T 

lO to 00 O CM »0 TP CO 

O 00 CM CO O UO .-1 






c oocr o o 

•O O lO C3 O O 
f— I CM CM CO Tt< lO 



'OOOO o 

:o o o CD o 

^ >o_ o_ O O^ O I 

^ o ^"c^fco'-^io ; 

t^ i-T t- I- tH i^ t- ; 



t? T3 "T^ 'T3 t; t3 

C G q d C C 
:3 d 3 =3 :3 =3 

oo o o o o 

o ic o oo o _ _ 

^-^-tCMCMCO'^iOr--'— 'I— iCIC 



C fl 3 d 13 
3-3 o oo 
ooS=5S 

O lO 



c c d 
a D ce 

o o o 



F^t. S S -L 



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Qj lO j_, ":) OJ ^ CO 



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0^ .— i-4Cl H "^ »0 









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5^ 



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0^ R 9 ° 
a a « S 

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2 + 

3 O 






O ^- C^ CO "^ lO CO t^ CO 05 O T-^ fM CO rt* lO CO 

cococoeccccococofoco-^-^-^-^ ^-^ -^ 






OP o> O— I 



78 



STATISTICS OF INCOME FOR 1941, PART 1 



• ^ ■ ^ eo I 

OS 00 I? <» 



^ . 



e e j:) 



SO, 






p. 



=-^:^^ 



s g s * 

"3 <a 5^ u 



rO TS -^ 






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=S C !S g 

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<>\ '- "t; -St ^ 

m 
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•£^c«§s.i: 






IZ <N 






^ H 



1-* M CO Tt< lO O t-- CO 05 O r-H C^ CO rt^ UO CO t^ 00 Ol O -— <M ^^5 -^ lO CO 
I— I CO O CO O «0 ■^ 00 1— I -^ T-i OS CO -^ [^ O b- ic ■-!t^ Ol to cro Tj< rH Tt^ 00 

CO a3i--icoc^cscoTt^"cdi>^odor-Mc4co'^iocdh^oioaiTj<oi(>iio 



CO 1— i(M(N.— lO-^Oi-^b-CCrttC^O'-HCNCOOCOCOCOt-'r-HOCOO 

"^ co<— i-^TjicoonooO'— "t^iciot— I— 'r-ioiooor~-i— i-^ooco-^ 



i-li-Hr-..-l(M<NCOiOQOi-tr^COO> 



r-H rH (N C^ 



^■■•S'**l 



O CO t^ CO IQ iM IM 

lO r- 00 c^ CN -H O 

>0 O t^ r-H 00 O CO 

€^ - - ^ » « » 

(NOCOOicOlO 

rH (Nt-H rl r-1 



o»oco^r-ir^ooo-^aicot^iO"^cNi— iioot 



-r-* cs cocooo 



rt<(Mc0t0,-(C0CNC0iC(NO0iC7iC0c0r-C0-^.-HOi:^iC<N'*O 

■^ CO oT CO .-h" co" "^ o oT 00 CO o c^i oT o CO cT cT CO .-^ »o^ 
oococ<ico»or--ooi>-(N^t^occ-— 'O-^.— cccC'CC'^t-icooo 

"'i-H-^rHC^COt-HC^JlMlOlOC^CTOOOC 

1-^" rH c<f co' lo oo"" cT o" <N CO*" c^" r-' cT oT 

r-ICOcOlOOOOCOO 



CO (N CO ■* iCi I 



ou:ico^.— it^ooo-*c-coi^iO"^c^)^iooi~~-oococt--oo 
oicooot---rpo^(NOQO-^^ot^r-t-icio,-ico(Mocoocoa>a> 

'^(NCO»0.-icOC<ICOiO(MOCn;C:cOCOI>-COTPc01>-rfOO'*C<l 

roTcc r-H* CO -^^ cTcT 00 CO cT c^'oT o CO oTcT CO CO cc'-^'ro'cTio 
. — --. _ — -icoioo^r^asoo 

lie lO <N Oi OC 00 



00 CO c^ -j:? to I^ OC I: 



COtNCO'^iOt^i-i-^i— itMCOr 



.-Hr-(<NC0iO00OOC^00(NI:^asa> 



i-HCOcOiCOOOCOiO 



coco.— iiococoO'^r^r-iioioo'OcD'— '«— i"^cOici--h-ooooo 

r^OiO^iOCOOO-st^OCr^— ^0(NClQCCOOC005COOCCCDi-(OC 
C<»C^tOcOcOGOt-'^i-HOiOcO^OOcOr-.-*OOOiOOOI:^<McO 

€«■ ^,^__^^^^^^„-.-^^.. 

C^COOOOlOOt^OOOSOSOSOT-*T 



.-HT-iiOTjiC^l^cOiOCO 



_ --.h-t^»O0i^C0"^iOr-'O000:c00200Oc0O 
■'J^COCROC^b-^CO'— iOOCO<NOO(N- ■" — 



Tt* CO CT) 

coooo: 

co.-""^.. -.-- _- ._ -- ,_- 

c^orpiociot^ooco.-toooo'^i>-o^'^'<**c;'oas 

i-TcO CO oTt^T tCtNt^^",^' u^Too: to C^ 00 "O" (N lO" -^ (N CS CO cs -^ 

«j- CO to Oi o r- 05 1^ CO lo lo Tj^ "^ -^ CO CO CO CO c; 00 c<) 00 CO -^ 



S .— I Tfi t^ 05 t^ CM CO c 

r o" co" oc u:; •^*" 1— '" oi 



CO.— "■^COOJOOOtOCOTj^r-tcOr-COtNcO- 



_ _ _ '^r a> c 

lOTftOOOtOCO.— <b-CCiOt 

"oTcTt 



; -^ »o CO CO T 



CO r- a; "* -^ GO 



OlOCTJt^'^OOOtCOCOiO.— <osh-o^ 



t^ o o to OO ' 
CO T-" O I- .-I - 



;io»oocooO'^t^.— 1 
.. . _.. i-^oc^cccoco-^t^t^ 

'rt*r-HOOC^^'Or-HCCCNCOtCiCOC'*C»T-iCOCCiO 



>oooa:co. -^coc 



locoioocococo.— <cot— coc^r^toooocMC 



S^i'^o-^tocoopscopCMO^^r^cp^c^c^coco.-Ht--. 

r,-i"io 



' t^ cc Tt* CO CO' as 



t-<Na>cO'^i--cq-<:j^Oir-ioooaitooiCNi-^»o(N<Nc 



CMr-COc0(MO:00CM»O.— 'b-tOCOrHOOOC^t 

.-iC<»'^»O00'^C0CMCMT-<r-i.-.,-- - 



CM^ ^ rt 



oTcoth 



(Mor^ai'^oot~^co>oooici-^oio>ocNior^»o-^t--oo.— lOoo 
oi-^»ot--cO"^c:cDc:''*t*aoc<Joocoaicoo»o>ocr. cooococi 



(M .— ( lO -^ CO o --^ c 



5COOt--^OC'OCO-— lO-^^OiOCO-- 



CO to "* ^ to (M 



^TS^t-"^-<**cO"^i— 'OOCt-.— tCOOCMw^.-<'*t-H 



Tt^.-iTj^OOOSCOCMOiCOtOO'-Ht^i— i--<ococr-ccoto»oco 
c^r oT "(^ -xT oo oT »--' co' ■^" co' t^" 00 lo" err -^c^Tt^'c'c^ '-*"'*' 00 cQoo" 

i^ tOOOCOtOCO'^OOOt^CDcOiOiO'«J<Tj*TtHOCMO"-COOlcO"^ 



^ ^ 



-'§.2- 



i(^ r^ in prt ^3's3' rHC^.CO-^iCOiniOQOOO 

_ jw ^^ >ra cs >ra TO >-'~-^ , I , io.-i,-(,-,,-.,-Hirq(NM^>OcDt^ 

■^^'oS'^S22SS99S333a3p3dad333 



•^■gS SPorH'HNINTO'^'OtOt^OOOl- 



•§^ 



IMTO-«"i0«>l-000iO.-(C-)TO-*'rat01'»CTQj;jg^C;JJ^«^g 



STATISTICS OF INCOME FOR 1941, PART 1 



79 



t-. CO Ol O 1— ' C^ CO "^ »C CD t- GO OS O T— I (N CO -^ IC 



00 Ol O -^ <M CC ■• 
Tt* -^ »0 lO lO iQ L 



' lO CD t^ 00 Oi O .— I 
3 lO lO lO lO lO CO tD 



»r3-rt*COCOiMcOaOt^OiCOOOCO'>**a>05 



t--Oi-t'<*'r'-t^CTiOGO(N--C-100(MCO 
i^iCUOiOiOiOiOO^CCOcDcDu^cDcD 



O C^J T-H OO ■"S' Cff CO t 



= •«T< o to CO (N oa 



r-TfiTfic^Hcot^t-iooicotoc 
r^ioocooo500occr^0'-«coi 



»0 CM CO »0 05 00 C 
CO -^ '^ CD Oi (M c 



JOOt-^TOcDr-OOOO 
«CNC^COiOt-^Oi'*^CO 



CO r- CO 00 CO i-H 

O GO r^* CM CD C-l 
O (N -H 00 ■«*^ C^ 



CO c-j r-- 00 o c 



r^ o --^ cc I 



;i--— (tcccoocou^-HCO'-H 
,_ _ _: "jTtHC^r^X)Ococ^ 
-o»0'*-**^0i'Mi-<^OG0^r^t- 
OS oo i-T oi" t^ t^' oT M oT i-T "^'" GO t - tC cs" 
cocc^^aj^r^cM.~'CDrciocoi--o 
ooa)»OT— Oi— ■iococncNTr'a>i>-c5C^j 

^-^ o" lo CO rC oT tC 00 f^c't^ ■^ o cc oi ■^ 

'^ CO CO --« CD CO (N CO C^ CO (M CN t-< 



on I r-H lO 

CD I 00 t^ 



T-< CN CO 



^11 



^ 



OC<lThCM'*OOwcO'^OOGO>^.-iCOCO 

o:ir--»ocooocor-.cD^'^(MCi.— lOcot^ 

-^OlMCOCOCOOS-— fCD^r^-^i— il^-'^ 



t^onc^icoc^cn^-cQcccc'rioco^-os 

COCliOt— t'-H'— "iCCOCiC^l"^ — t—OCM 



b-oiiocoh-asr^co^ 



' — I CO oi -^ 



-^ CO CO .-< CD CO CS CO (M CO CM (N i-( 



5o 



r- lo CD lo o o 
CO o -H r^ CO (M 

CO --H iC CO "^ iO 



CO CO ^ M -^ 1-H 
CS CO C^l CD .-H C^ 



■^ lo on ^^ CI c 



i U-) CD 1— I lO CO ■' 

> CO CD T-H T-( r - 



.-(<N'^i0O05iOiOr-.C00iG0t--'^ 

oo -^ '^^ CD CO lo i-T oi" '^'" CO ^ o CO CO 
cir^'^ro-Honoo-HcococcTj^ooci 

OiOi-HC^OOCDC-lOCO.— lOOCOOi 
"^ 00 C^r oT CO iO I>r c^r »0 IC rjH" T^ i-T TjJ' 



3 (M (M to (N 1-H *-t 



> ,-( cc TjH c; >o iM 



CDcCCli-HCOCDGOcDCO^cDI^-CDr^ 
OCOI^iCCTSOTf't^COCOfMCN W 



= ir 



-^iocrir-<Mr^ocics)cocor-co-rT' 

OOcDCMO3»OTt^'<^C0C0CD00>O.-i 



'^OSCOOICD.— iCOtO'^iOOOCD-tPCO 
OOCDCO.-I.— (I^CCCOCOCDCi--»-^cO 
OTj<3i0000t^t--t^CD-^l>-i— i.-(Cl 

OO O CO CO CO CO' I>r Ol lO lO rj7 IC r-T irS" 
C0C0(NCD(N ^ i-( 



oooooooS 



ooooo 
o o o c^ o , 



^ 5 2 52 

tn o © b 

t. ^*^ ^ +J ^ 



ooo^CMC^coTjiior^i— ! t-i V t- 



t-tHt-ojajja^aiooaji 



fl c a 
d d 3 
oo o 



dSdSddcc 
dddddddd 
oooooooo^ 
— -ooiooooio' 



_ Qj a, a. o '^ 

= S ^ S S cd 



o o o o o o 



f-t 2 ^ 



.00C5i-i>-<ClCN)CO'<ti'OI 



5 CD ^ . Or 

"3 ^ O O T) ,„ I 

•^ .5 -^ - c K ' 

°3>- 



c 3 a =1 c c 

3 >o a "O 3 3 

w .-4 Ol (M* CC -"^ 



+ ^ 

CO i-H 

lO «D 



« fl o o 

"* s s § 

Eh 2 e O 



^ 


>o 


a 


-3 
53 


+5 


. 




f 


C 


3 


3 


3 


o 


3 


CD 


a 


o 



'O ^T^ 



h-C005O'-*C^C0'^t0cDb-C00iO^H(MC0 -^lO 
C^ C^ (M CO CO CO CO CO CO CO CO CO CO -^ -^ -^ rr< "^ -^ 



t^ CO OS O — ' (M CO Tf »0 CD t— 
■^ TtiTt<»0»0»OiOiOO iCiO 



80 



STATISTICS OF INCOME FOR 1,941, PART 1 



Table 2 — Individual returns and taxable fidticiary returns, with net income, 1941, 
and nontaxable individual returns with no net income; and taxable returns by type 
and Part III, returns with alternative tax by returns with net long-term capital 
of returns, net income or deficit, personal exemption, credit for dependents, earned 



[For description of items and classifications, and methods 
PART II— RETURNS WITH NORMAL 



Net income 2 classes 
(Thousands of dollars) 

(1) 



Number 
of returns 



(2) 



Net income 2 



(3) 



Personal 
exemption 6 



(4) 



Credit for 
dependents 
(individual 

returns) 



(5) 



Earned 

income 

credit 

(individual 

returns) 



(6) 



Taxable individual and 
fiduciary returns 2 with 
net income: 

Under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.5 (est.) 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 

3 under 4 (est.) 

4 under 5 (est.) 

5 under 6 

6 under 7 

7 under 8 

8 under 9 

9 under 10 

10 under 11 

11 under 12 

12imder 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 imder 50 

50 under 60 

60 under 70 

70 under 80 

sounder 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

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7.50 under 1,000 

1,000 under 1,500 

1,.500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5.000 

5,000 and over 



67, 560 

766, 133 

1,292,010 

2, 127, 879 

2, 321, 706 

1, 697, 730 

1, 648, 085 

517, 1.39 

251, 064 

151,743 

103, 376 

72, 722 

56, 205 

42, 500 

33, 298 

25, 756 

20, 111 

15, 931 

47, 124 

22, 173 

12, 049 

12, 065 

5,421 

2,984 

1,665 

1,071 

724 

489 

975 

282 

122 

45 

55 

19 

13 

8 

6 

1 

3 



$25, 
676, 

1, 588, 

3, 752, 
5, 204, 

4, 650, 

5, 598, 

2, 289, 
1, 369, 

980, 

772, 

616, 

532, 

445, 

382, 

.321, 

271, 

230, 

807, 

492, 

328, 

413, 

241, 

162, 

107, 

79, 

61, 

46, 

115, 

48, 

27, 

12, 

19, 

8, 

7, 

6, 

6, 

1, 

6, 



946, 828 
534, 067 
159, 748 
146, 487 
860, 532 
607, 881 
409, 459 
558, 819 
327, 862 
970, 659 
125, 376 
451, 899 
829, 408 
123, 781 
348, 323 
338, 576 
067, 200 
698, 061 
835, 928 
808, 951 
450, 279 
315, 289 
023, 950 
510,431 
512, 146 
846, 718 
238,163 
370, 798 
806, 340 
429, 958 
083, 778 
166. 792 
309, 469 
328, 708 
790, 303 
640, 299 
914, 195 
522, 022 
875, 779 



561, 
953, 

2, 656, 

3, 212, 
2, 380, 
2, 255, 

681, 

328, 

195, 

133, 

93, 

71, 

54, 

42, 

32, 

25, 

20, 

60, 

28, 

15, 

15, 

6, 

3, 

2, 

1, 



293, 391 
450, 278 
517, 779 
476, 232 
792, 729 
118,947 
627, 422 
564, 912 
715,209 
984, 342 
113,864 

294, 717 
855, 049 
160, 091 
666, 085 
952, 596 
840, 270 
572, 371 
603, 868 
213, 335 
310, 132 
152, 817 
804, 778 
743, 457 
108, 516 
337, 219 
907, 577 
601,866 
194, 888 
3.50, 463 
151,424 

53, 250 

71,938 

25, 188 

14, 300 

9,750 

7,500 

750 

3,625 



$110,622 

507, 173 

24, 531, 425 

99, 458, 569 

410, 122, 197 

491, 771, 692 

567, 648, 035 

186, 862, 598 

98, 533, 239 

60, 032, 031 

40, 092, 056 

29, 215, 860 

22, 187, 391 

16, 904, 868 

13, 302, 990 

10, 783, 541 

8, 443, 983 

6, 815, 149 

19, 777, 810 

9, 269, 679 

4, 988, 311 

5, 029, 662 

2, 275, 033 

1, 205, 334 

747, 325 

419, 040 

278, 520 

203, 233 

.381,449 

128, 267 

51, 368 

12, 166 

16, 933 

5,200 

4,133 

2,600 

3,200 

1,267 

1,000 



$1, 572, 078 

66, 910, 851 

157, 529, 238 

374,115,611 

519, 513, 398 

464, 238, 361 

541. 891, 808 

203, 158, 058 

113,950,102 

77, 001, 969 

58, 100, 607 

44, 693, 846 

37, 604, 577 

30, 491, 878 

25, 746, 867 

21, 195, 530 

17, 717, 499 

14, 617, 095 

44, 231, 652 

21, 465, 431 

11,942,101 

12, 302, 713 

5, 844, 834 

3, 343, 764 

1, 926, 404 

1, 245, 307 

855, 480 

563,515 

1,091,992 

321, 534 

145,904 

50, 511 

57, 049 

22, 200 

7,100 

7,800 

2,314 

1,179 

3,100 



Total, individual and 
fiduciary returns 
with normal tax 
and surtax. 



11,318,212 



32, 710, 285, 262 



13, 842, 662, 925 



2, 132, 124, 949 



2, 875, 481, 257 



For footnotes, see pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



81 



by taxable and nontaxable returns, and by net income classes; aggregates for taxable 
of tax liability — Part I, all returns; Part II, returns with normal tax and surtax; 
gain and returns with net long-term capital loss, showing the tax computation: Number 
income credit, taxes, average tax, and effective tax rate — Continued 

of tabulating and estimating data, see pp. 4-10] 

TAX AND SURTAX « 



Tax 




Effective 
tax rate, 




















Total tax 

(col. 
9+11+12) 


Normal tax 


Surtax 


Defense 


Average 
total tax 
(col. 7-=- 2) 


percent 
(returns 
with net 














Number 
of returns 


Amount 


Number 
of returns 


Amount 


tax 9 




income) 
(col. 7-=- 3) 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 




$2, 033, 292 


65, 741 


1 

$765, 679 


67, 345 


$1, 267, 340 


$273 


$30 


7.84 


1 


9, 154, 140 


529, 432 


2, 243, 100 


766, 037 


6,910,834 


206 


12 


1.35 


2 


54, 441, 557 


1, 248, 607 


17, 995, 009 


1, 291, 822 


36, 445, 997 


551 


42 


3.43 


3 


86, 141, 479 


1, 582, 050 


26, 610, 757 


2, 127, 732 


59, 530, 107 


615 


40 


2.30 


4 


138, 450, 334 


2,031,374 


43, 453, 184 


2, 321, 567 


94. 996, 497 


653 


60 


2.66 


5 


159, 823, 048 


1, 613, 857 


52, 733, 440 


1, 697, 557 


107, 088, 775 


833 


94 


3.44 


6 


261, 912, 197 


1, 624, 715 


89, 203, 468 


1, 647, 654 


172, 705, 949 


2,780 


159 


4.68 


7 


146, 349, 363 


515, 308 


48, 491, 185 


516, 846 


97, 854, 734 


3,444 


283 


6.39 


8 


104, 272, 405 


250, 916 


32, 933. 000 


250, 646 


71,331,218 


8,187 


415 


7.61 


9 


86, 948, 548 


151, 693 


25, 797, 093 


151,615 


61, 142, 384 


9,071 


573 


8.86 


10 


77, 347, 385 


103, 344 


21,523,235 


103, 364 


55, 815, 635 


8,515 


748 


10.02 


11 


68, 564, 027 


72, 705 


17, 892, 541 


72, 721 


50, 664, 121 


7,365 


943 


11.12 


12 


65, 040, 789 


56, 193 


15, 957, 169 


56, 205 


49, 075, 500 


8,120 


1,157 


12.21 


13 


59, 118, 130 


42, 488 


13, 675, 627 


42, 500 


45, 433, 408 


9,095 


1,391 


13.28 


14 


54, 700, 895 


33, 296 


11,968,280 


33, 298 


42, 723, 529 


9,086 


1,643 


14.31 


15 


49, 181, 032 


25, 749 


10, 210, 325 


25, 756 


38, 961, 076 


9,631 


1,909 


15.31 


16 


44, 179, 305 


• 20, 106 


8, 722, 545 


20, 111 


35, 446, 059 


10, 701 


2,197 


16.30 


17 


40, 013, 157 


15, 928 


7, 522, 505 


15, 931 


32, 479, 518 


11, 134 


2,512 


17.34 


18 


162, 331, 055 


47, 118 


27, 231, 820 


47, 124 


135, 047, 339 


51, 896 


3,445 


20.09 


19 


121, 903, 494 


22, 163 


17, 287, 436 


22, 173 


104, 568, 123 


47, 935 


5,498 


24.74 


20 


94, 821, 467 


12, 049 


11.816,960 


12, 049 


82, 974, 700 


29, 807 


7,870 


28.87 


21 


138, 051, 908 


12, 059 


15, 174, 160 


12, 065 


122, 799, 681 


78, 067 


11,442 


33.40 


22 


92, 519, 001 


5,419 


9, 013, 644 


5,421 


83, 440, 597 


64, 760 


17, 067 


38.39 


23 


68, 545, 360 


2,984 


6, 146, 377 


2,984 


62, 345, 765 


53, 218 


22, 971 


42.18 


24 


48, 617. 498 


1,665 


4, 099, 571 


1,665 


44, 484, 539 


33, 388 


29, 200 


45.22 


25 


38, 084, ni9 


1,070 


3, 062, 471 


1,071 


34, 998, 181 


23,367 


35, 559 


47.70 


26 


30, 469, 059 


724 


2, 361, 669 


724 


28, 074, 285 


33, 105 


42, 084 


49.75 


27 


23, 963, 687 


489 


1, 797, 733 


489 


22, 144, 438 


21, 516 


49, 005 


51.68 


28 


63, 819, 275 


975 


4, 516, 829 


975 


59, 239, 571 


62, 875 


65, 456 


55.11 


29 


28,816,921 


282 


1, 984, 469 


282 


26, 818, 022 


14, 430 


102, 188 


59.50 


30 


16, 771, 577 


122 


1, 064, 091 


122 


15, 685, 966 


21, 520 


137, 472 


61.92 


31 


7, 763, 400 


45 


481, 815 


45 


7, 281, 585 




172, 520 


63.81 


32 


12, 785, 498 


55 


765, 932 


55 


12, 019, 566 




232, 464 


66.21 


33 


5, 664, 822 


19 


330,711 


19 


5,334,111 




298, 149 


68.02 


34 


5, 465, 334 


13 


310, 365 


13 


5, 133, 315 


""2i,"654" 


420, 410 


70.16 


35 


4, 798, 669 


8 


263, 746 


8 


4, 534, 923 




599, 834 


72.27 


36 


5, 116, 870 


6 


276, 006 


6 


4, 840, 864 




852, 812 


74.01 


37 


1, 144, 537 


1 


60, 753 


1 


1, 083, 784 




1, 144, 537 


75.20 


38 


5, 268, 141 


3 


274, 723 


3 


4, 993, 418 




1, 756, 047 


76.62 


39 
40 
41 


2, 484, 392, 675 


10, 090, 771 


556, 019, 423 


11, 316, 001 


1, 927, 715, 454 


657, 798 


220 


7.60 


42 
43 



82 



STATISTICS OF INCOME FOR 1941, PART 1 



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83 



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84 



STATISTICS OF INCOME FOK 1941, PART 1 



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STATISTICS OF INCOME FOR 1941. PART 1 



85 



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86 



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STATISTICS OF INCOME FOR 1941, PART 1 



87 



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88 



STATISTICS OF INCOME FOR 1941, PART 1 



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STATISTICS OF INCOME FOR 1941, PART 1 



89 



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STATISTICS OF INCOME FOR 1941, PART 1 



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STATISTICS OF INCOME FOR 1941, PART 1 



93 



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94 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 2-A. — Individual returns with net income, 19^1, by taxable and nontaxable 
returns with no net income; and taxable returns by type of tax liability — Part I, all 
alternative tax by returns with net long-term capital gain and returns with net 
income or deficit, personal exemption, credit for dependents, earned income 

[For description of items and classifications, and methods 

PART II— RETURNS WITH 



Net income classes 
(Thousands of dollars) 

(1) 



Taxable individual returns 
with net income: 

UnderO.75 (est.) 

0.75 under 1 (est.) 

1 tmder 1.5 (est.) 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 

3 under 4 (est.) 

4 under 5 (est.) 

5 under 6 

6 under 7 

7 under 8 

8 under 9 

9 under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500- 

500 under 750 

7.50 under 1,000 

1,000 under 1,500. 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 



Total, individual re- 
turns with normal 
tax and surtax. 



Number 
of returns 



(2) 



35, 906 

757, 621 

1,281,514 

2, 121, 555 

2,317,354 

1, 694, 723 

1, 643, 648 

514, 139 

248, 914 

150, 100 

102, 155 

71,819 

55, 384 

41,879 

32, 764 

25, 334 

19, 804 

15, 674 

46, 280 

21, 684 

11,780 

11,745 

5,240 

2,888 

1,619 

1,026 

697 

472 

924 

272 

114 

43 

52 

19 

9 

7 

4 

1 

3 



11, 235, 166 



Net income 



(3) 



$15, 
669, 

1, 575, 

3, 741, 
5, 195, 

4, 642, 

5, 583, 

2, 276, 
1, 357, 

970, 

762, 

608, 

525, 

438, 

376, 

316, 

266, 

226, 

793, 

481, 

321, 

402, 

232, 

157, 

104, 

76, 

58, 

44, 

109, 

46, 

25, 

11, 

18, 

8, 

5, 

5, 

4, 

1, 

6, 



745, 133 
131, 622 
309, 919 
197,913 
135, 387 
410,632 
044, 438 
142, 267 
578, 547 
353, 999 
989, 863 
790, 219 
046, 587 
619, 297 
214, 716 
097,696 
925, 541 
978, 622 
330, 263 
916,410 
064, 191 
375, 425 
982. 782 
250, 782 
532, 574 
508, 788 
964, 326 
753, 393 
869, 001 
765, 690 
310. 664 
621, 494 
235, 722 
328, 708 
220, 491 
797. 208 
763, 670 
522. 022 
875, 779 



32, 465, 701, 781 



Personal ex- 
emption 6 



(4) 



557, 
948, 

2, 653, 

3, 210, 
2, 378, 
2, 253, 

680, 

327, 

195, 

132, 

92, 

71, 

53, 

42, 

32, 

25, 

20, 

60, 

28, 

15, 

15, 

6, 

3, 

2, 

1, 



118,418 

713,276 

965, 299 

742, 730 

972, 383 

870, 833 

858, 635 

.395, 356 

S87, 064 

384, 694 

630, 563 

967, 778 

553, 885 

919,921 

469, 768 

787, 525 

723, 365 

474, 459 

2.54, 637 

035, 272 

196,114 

020, 129 

722, 790 

703, 257 

084, 841 

317, 8.56 

891,777 

593, 666 

168, 838 

344, 813 

147, 374 

51,750 

69. 688 

25, 188 

11,250 

9,000 

6, 000 

7.^0 

3,625 



Credit for 
dependents 



(5) 



$110,622 

507, 173 

24, 531, 425 

99, 458, 569 

410, 122, 197 

491,771,692 

567, 648, 035 

186, 862, 598 

98, 533, 239 

60, 032, 031 

40, 092, 056 

29, 215, 860 

22, 187, 391 

16, 904, 868 

13,302,990 

10, 783, 541 

8, 443, 983 
6,815,149 

19,777,810 

9, 269, 679 
4,988,311 
5, 029, 662 
2, 275, 033 
1, 205, 334 

747, 325 

419, 040 

278, 520 

203, 233 

381. 449 

128, 267 

61, 368 

12, 166 

16, 933 

5,200 

4,133 

2,600 

3,200 

1,267 

1,000 



13, 818, 094, 567 2, 132, 124, 949 



Earned in- 
come credit 



(6) 



$1,572,078 

66, 910, 851 

157, 529, 238 

374,115,611 

519, 513, 398 

464, 238, 361 

541,891,808 

203, 158, 058 

113, 950, 102 

77, 001, 969 

58, 100, 607 

44, 693, 846 

37, 604, 577 

30, 491, 878 

25, 746, 867 

21,195,530 

17, 717, 499 

14,617,095 

44, 231, 652 

21, 465, 431 

11,942,101 

12, 302, 713 

5, 844, 834 

3, 343, 764 

1, 926, 404 

1, 245, 307 

855, 480 

563,515 

1,091,992 

321, 534 

145,904 

50, 511 

57, 049 

22, 200 

7,100 

7, 800 

2,314 

1,179 

3,100 



2, 875, 481, 257 



For footnotes, see pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



95 



returns, and by net income classes; aggregates for taxable and nontaxable individual 
returns; Part II, returns unth normal tax and surtax; and Part III, returns with 
long-term capital loss, sJioiving the tax computation: Number of returns, net 
credit, taxes, average tax, and effective tax rate — Continued 

of tabulating and estimating data, see pp. 4-10] 

NORMAL TAX AND SURTAX* 



Tax- 




Eflective 


















tax rate. 




Total tax 

(col. 
9+11+12) 


Normal tax 


Sui-tax 


Defense 


Average 
total tax 
(col. 7-=- 2) 


percent 
(returns 
with net 














Number 
of returns 


Amount 


Number 
of returns 


Amount 


tax« 




income) 
(col. 7+3) 




(7) 


(8) 


C9) 


(10) 


(11) 


(12) 


(13) 


(14) 




$1, 343, 145 


34, 882 


$494, 922 


35, 893 


$848, 206 


$17 


$37 


8.53 


1 


8, 794, 978 


521, 139 


2, 101, 764 


757, 601 


6, 693, 169 


45 


12 


1.31 


2 


53, 626, 562 


1, 238, 197 


17, 673, 996 


1, 281, 462 


35, 952, 468 


98 


42 


3.40 


3 


85, 334, 355 


1, 575, 775 


26, 291, 290 


2, 121. 493 


59, 042, 871 


194 


40 


2.28 


4 


137, 664, 301 


2, 027, 047 


43, 146, 008 


2, 317, 272 


94, 518, 032 


261 


59 


2.65 


5 


159, 108, 981 


1, 610, 864 


52, 462, 566 


1, 694, 591 


106, 645, 941 


474 


94 


3.43 


6 


260, 438, 922 


1, 620, 298 


88, 673, 736 


1, 643, 281 


171, 763, 156 


2,030 


158 


4.66 


7 


144, 928, 915 


512, 319 


48, 015, 741 


513, 871 


96, 910, 4.55 


2,719 


282 


6.37 


8 


102, 910, 904 


248, 772 


32, 506, 239 


248, 496 


70, 397, 228 


7,437 


413 


7.58 


9 


85, 618, 285 


150, 054 


25, 404, 518 


149, 972 


60, 206, 013 


7,754 


570 


8.82 


10 


76,111,837 


102. 127 


21, 185, 326 


102, 143 


54, 918, 762 


7,749 


745 


9.98 


11 


67, 443, 381 


71, 803 


17, 603, 512 


71,818 


49, 833, 213 


6,656 


939 


11.08 


12 


63, 827, 357 


55, 372 


15, 663, 216 


55, 384 


48, 156, 927 


7,214 


1,152 


12.16 


13 


58, 047, 394 


41, 867 


13, 428, 712 


41, 879 


44, 610, .542 


8,140 


1,386 


13.23 


14 


53, 629, 586 


32, 762 


11,734,808 


32, 764 


41, 887, 141 


7,637 


1,637 


14.26 


15 


48, 224, 508 


25, 330 


10. 010. 626 


25, 334 


38, 205, 899 


7,983 


1,904 


15.26 


16 


43, 373, 618 


19, 799 


8. 563, 601 


19, 804 


34, 800, 302 


9,715 


2,190 


16.25 


17 


39, 263, 681 


15, 672 


7, 380, 213 


15,674 


31, 873. 840 


9,628 


2,505 


17.30 


18 


159, 038, 070 


46, 275 


26, 671, 876 


46, 280 


132, 322, 381 


43, 813 


3,436 


20.05 


19 


118,943,719 


21,677 


16, 866, 730 


21, 684 


102. 035, 532 


41,457 


5,485 


24.68 


20 


92, 514, 702 


11, 780 


11,527,103 


11,780 


80, 960, 698 


26, 901 


7,854 


28.81 


21 


134, 256, 535 


11,739 


14, 745, 815 


11, 745 


119,447,075 


63, 645 


11,431 


33. 37 


22 


89, 338, 668 


5,238 


8, 696, 685 


5,240 


80, 587, 082 


54, 901 


17, 049 


38. 35 


23 


66, 296, 909 


2.888 


5, 941, 096 


2,888 


60, 315, .590 


40, 223 


22, 956 


42. 16 


24 


47, 241, 395 


1,619 


3, 982, 045 


1,619 


43, 229, 632 


29, 718 


29, 179 


45.19 


25 


36, 475, 176 


1,025 


2, 930, 315 


1,026 


33, 529, 198 


15, 663 


35, 551 


47.67 


26 


29, 333, 000 


697 


2, 271, 751 


697 


27, 034, 257 


26, 992 


42, 085 


49.75 


27 


23,111,110 


472 


1, 733, 462 


472 


21, 356, 132 


21,516 


48, 964 


51.64 


28 


60, 544, 527 


924 


4, 281, 140 


924 


56, 214, 999 


48, 388 


65, 524 


55.11 


29 


27, 841, 763 


272 


1, 918, 164 


272 


25, 923, 599 




102, 359 


59.53 


30 


15, 666. 863 


114 


994, 890 


114 


14, 650, 453 


'"'2i,"526' 


137, 429 


61.90 


31 


7, 413, 953 
12, 071, 058 


43 

52 


460, 149 
72:5, 094 


43 
52 


6, 953. 804 
11,347,964 




172, 418 
232, 136 


63.80 
66.19 


32 




33 


5, 664, 822 
3, 659, 169 
4, 187, 863 


19 
9 

7 


330, 711 
207, 921 
230, 052 


19 
9 
7 


5,334,111 
3, 451, 248 
3,957,811 




298, 149 
406, 574 
598, 266 


68.02 
70.09 
72.24 


34 




35 




36 


3, 531. 041 


4 


190, 068 


4 


3, 340, 973 




882, 760 


74.12 


37 


1, 144, 537 
5, 268, 141 


1 
3 


60, 753 
274, 723 


1 
3 


1, 083, 784 
4, 993, 418 




1, 144, 537 
1, 756, 047 


75.20 
76.62 


38 




39 
40 
41 


2, 433, 233, 731 


10, 008, 937 


547, 379, 337 


11,233,611 


1, 885, 333, 906 


520, 488 


217 


7.49 


42 
43 



96 



STATISTICS OF INCOME FOR 1941, PART 1 


















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STATISTICS OF INCOME FOR 1941, PART 1 



97 



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100 



STATISTICS OF INCOME FOR 1941, PART 1 



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STATISTICS OF INCOME FOR 1941, PART 1 



101 



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102 



STATISTICS OF INCOME FOR 1941, PART 1 





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STATISTICS OF INCOME FOR 1941, PART 1 



107 



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108 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 2-B. — Taxable fiduciary returns with net income,- 1941, by net income 
tax and surtax: and Part III, returns with alternative tax by returns with net 
computation: Number of returns, net income, personal exemption, taxes, average 

[For description of items and classifications, and 

PART III— RETURNS WITH 





Number 

of returns 

(col. 

5+17) 

(2) 


Net 
income 2 
(col. 6+18) 

(3) 


Total alter- 
native and- 

defense 
taxes (col. 

14+26) 

(4) 


Computation of alternative tax 




Returns with net long-term 
capital gain 


Net income ' classes 
(Tliousands of dollars) 

(1) 


Number 
of returns 

(5) 


Net 
income 2 

(6) 


Net long- 
term capi- 
tal gain 
(item 2 (a), 

Sch. E, 
Form 1041) 

(7) 


Taxable fiduciary returns with) 
net income: 2 

Under 0.75 


1 


$136 


$1, 102 








0.75 under 1. 








1 under 1.5 


1 


1,057 


153 








1.5 under 2 








2 under 2.5 


3 

1 

2 

4 

4 

8 

15 

7 

24 

20 

27 

61 

73 

72 

283 

191 

187 

262 

145 

79 

73 

51 

23 

28 

69 

37 

18 

6 

12 

4 

6 

6 

2 

1 

1 

1 


6,822 

2,516 

7,120 

18, 543 

22, 049 

50, 971 

114, 392 

61,137 

225, 701 

210, 266 

312, 507 

764, 909 

983, 008 

1, 045, 139 

4, 881, 272 

4, 332, 269 

5,131,715 

8, 998, 778 

6, 443, 932 

4.303,817 

4. 702, 238 

3, 776, 720 
1, 972. ,593 
2, 658, 693 
8,135,508 
6, 566, 170 
4,132,956 
1,676.024 

4, 200, 888 
1, 785, 454 
3,032,815 

5, 254, 536 
2, 077, 363 
1,561,555 
2,174,285 
3, 698, 862 


1,872 

682 

1,227 

9,037 

13, 290 

13, 606 

44, 506 

44, 060 

78, 294 

48, 055 

78, 888 

154, 348 

209, 389 

239, 977 

1, 265, 949 

1, 283, 534 
1, 609, 064 
3, 175, 963 
2, 477, 439 
1,687,333 
1. 969, 021 
1,634,475 

793, 987 
1,159,926 
3, 756, 500 
3, 052, .11 7 
1,998,948 

751,659 
2,157,683 

850,015 

2. 200, 007 
1,654.067 

623, 107 

468, 364 

651,947 

2, 891, 094 








2.5 under 3 








3 under 4 - 








4 under 5 . 








5 under 6 








6 under 7 








7 under 8 . 








8 under 9 . 








9 under 10 - 








10 under 11 








11 under 12 








12 under 13 .-- 


16 

32 

22 

148 

116 

109 

153 

98 

53 

45 

35 

20 

18 

45 

26 

13 

5 

10 

3 

5 

6 

2 

1 

1 


$202, 668 
430, 378 
321, 588 
2, 564, 733 
2, 626, 154 
2, 995, 393 
5, 248, 364 
4,337,915 
2, 880, 283 
2, 902. 701 

2, 579, 582 
1,717,978 
1,710,641 
5, 244, 057 

4, 589, 670 
3, 020, 946 
1 , 389, 045 

3. 560, 306 
1,308,6.50 
3,245,616 

5, 254, 536 
2, 077, 363 
1,561,555 
2,174,285 


$10, 130 

26, 153 

34, 220 

364, 870 

553, 804 

1, 205, 554 

2, 282, 564 
1,730,770 
1,478,050 
1,271,013 

982, 723 
859, 360 
990,017 

3, 214, 983 
3, 027, 413 
1,632,773 

933, 393 
1,662,370 

904, 666 
1,359,540 
5, 31 7, 643 
2, 076, 907 
1,561,097 
2,172,640 


13 under 14 




15 under 20 


20 under 25 


25 under 30 -.-... 


30 under 40 


40 under 50 - ..- . --. - 


50 under 60 . 


60 under 70 


70 under 80 . - . - 


80 under 90 . . - . 


90 under 100 


100 under l.W 


150 under 200 


200 under 2.50... 

250 under 300 - . . 


300 under 400 


400 unfter 500 


.■500 under 750 


750 under 1,000 


1,000 under 1,500 .. 


1,5110 uii'lcr 2,000 .. 


2,000 under 3.000 


3,000 under 4,000 . . 


4,000 under 5,000 








5,000 and over _ 




























Total •- 


1,808 


96,224.716 


39, 050, 685 


982 


63, 944, 407 


35, 652, 653 





For footnotes, sec pp. 205-200. 



STATISTICS OF INCOME FOR 1941, PART 1 



109 



classes, and by type of tax liability — Part I, all returns; Part II, returns with normal 
long-term capital gain and returns with net long-term capital loss, showing the tax 
tax, and effective tax rate — Continued 



method of tabulating data, see pp. 5 and 7-9] 
ALTERNATIVE TAX i» 



Computation of alternative tax— Continued 


Returns with net long-term capital gain— Continued 


Ordinary- 
net income 
' (col. 6-7) 

(item 3, 
' Sch. E, 
: Form 1041) 

(8) 


Personal 

e.xemp- 

tion 

(9) 


Normal- 
tax (item 
8, Sch. E, 
Form 1041) 

(10) 


Surtax 

(item 9, 

Sch. E, 

Form 1041) 

(11) 


Tax 


Average 

alternative 

and 

defense 

taxes (col. 

14+5) 

(15) 




Alternative 
tax (col. 

10+11+30% 
of col. 7) 
(item 12, 
Sch. E. 

Form 1041) 

(12) 


Defense 
tax« 

(13) 


Total (col. 
12+13) 

(14) 


Effective 

tax rate, 

percent 

(col. 

14-h6) 

(16) 


■ 














































































































"^ 


























. 






































































































































$192, 538 

404, 225 

287, 368 

2, 199, 863 

2, 072, 350 

1, 789, 839 

2, 965, 800 

2, 607, 145 

1,402,233 

1,631,688 

1,. 596, 859 

858, 618 

720, 624 

2, 029, 074 

1, 562, 257 

1,388,173 

455, 652 

1,897,936 

403, 984 

1,886,076 

>2 63, 107 

456 

458 

1,045 


$1, 600 

9,638 

6,750 

32, 350 

32, 400 

32, 650 

37, 450 

28, 750 

11,200 

10, 300 

10.050 

7.200 

2, 450 

10, 983 

3, 900 

2, 575 

1,150 

3,600 

300 

500 

600 

200 

100 

100 


.$7, 514 

15, 256 

10, 991 

83, 956 

80, 052 

69, 143 

115, 700 

100,914 

55, 387 

64, 965 

63, 683 

34,150 

28. 646 

80,107 

62, 459 

55,120 

18,188 

75, 967 

16, 163 

74, 732 

6,197 

14 

14 

62 


$28, 950 

61, 723 

45, 210 

396, 099 

445, 036 

409, 287 

847, 212 

870, 341 

504,916 

634, 284 

688,123 

363, 243 

325, 279 

975,911 

837,511 

738, 481 

2,59, 481 

1,154, .566 

233,811 

1, 225, 626 

52, 577 

21 

21 

93 


$39, 503 

84, 825 

66, 467 

589, 516 

691,229 

840, 096 

1, 647, 681 

1,490,486 

1,003,718 

1,080,553 

1,040,623 

655, 201 

650, 930 

2, 020, 513 

1, 808, 194 

1, 283, 433 

557, 687 

1, 729, 244 

521, 374 

1,708,220 

1,654,067 

623, 107 

468, 364 

651,947 




$39, 503 

84, 825 

66, 467 

589, 516 

691,6.30 

842, 539 

1,649,240 

1,492.767 

1, 004, 903 

1,084,512 

1,049,227 

655, 201 

654,414 

2, 020, 513 

1,813,173 

1, 294, 658 

557, 687 

1,729,244 

.521,374 

1, 708, 220 

1,654,067 

623, 107 

468, 364 

651,947 


$2, 469 

2,651 

3,021 

3,983 

5,962 

7,730 

10, 779 

15, 232 

18, 960 

24, 100 

29, 978 

32, 760 

36, 3.56 

44,900 

69, 737 

99, 589 

111,537 

172, 924 

173,791 

341,644 

275, 678 

311,. "^.54 

468, 364 

651,947 


19.49 




19.71 




20.67 


$40i' 
2,443 
1, 559 
2,281 
1,185 
3,959 
2,604 


22.99 
26.34 
28.13 
31.42 
34.41 
34.89 
37.36 
40.67 
38.14 


3,484 


38.26 
38.53 


4,979 
11,225 


39. 51 
42.86 
40.15 




48.57 


\ 


39.84 
52.63 




31.48 




30.00 
29.99 




29.98 
























































28,291,754 


246, 796 


1,119,380 11,097,802 


22, 912, 978 


34,120 


22,947,098 


23, 368 


35,89 



110 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 2-B. — Taxable fiduciary returns with net income,^ i941, hy net income 
tax and surtax; and Part III, leturns with alternative tax hy returns with net 
computation: Number of returns, net income, personal exemption, taxes, average 

[For description of items and classifications, 

PART III— RETURNS WITH 





Computation of alternative tax— Continued 






Returns with net long-term capitalloss 


Net income 2 classes 
(Thousands of dollars) 

(1) 


Number 
of returns 

(17) 


Net in- 
come s 

(18) 


Net long- 
term capi- 
tal loss 
(item 2(b), 

Seh. E. 
Form 1041) 

(19) 


Ordinary 
net income 

(col. 18-f- 
19) (item 3, 

Seh. E, 
Form 1041) 

(20) 


Personal 
exemp- 
tion 8 

(21) 


Normal tax 
(item 8, 
Seh. E, 

Form 1041) 

(22) 


Taxable fiduciary returns with 
net income: 2 
Under 0.75 


1 


$136 


$29, 633 


$29, 769 


$100 


$1, 187 


0.75 under 1 


1 under 1.5 

1.5 under 2 . 


1 


1,057 


23, 263 


24,320 


100 


835 


2 under 2.5 


3 

1 

2 

4 

4 

8 

15 

7 

24 

20 

27 

45 

41 

50 

135 

75 

78 

109 

47 

26 

28 

16 

3 

10 

24 

11 

5 

1 

2 

1 

1 


6,822 

2,516 

7,120 

18. 543 

22, 049 

50. 971 

114. 392 

61.137 

225. 701 

210. 266 

312. 507 

562. 241 

552, 630 

723, 551 

2, 316, 539 

1,706,115 

2,136,322 

3,750,414 

2,106,017 

1, 423. 534 

1,799,537 

1,197,138 

254.615 

948, 052 

2, 891, 451 

1,976,500 

1,112,010 

286, 979 

640, 582 

476, 804 

687, 199 


67. 407 

21. 647 

37, 197 

94, 753 

106, 123 

138, 796 

270, 040 

165, 837 

314, 760 

151. 890 

208. 007 

131, 830 

120, 250 

171, 687 

640. 140 

468, 797 

391.093 

679, 333 

403, 870 

199, 953 

129, 800 

40, 067 

23,410 

12. 133 

309. 097 

126, 807 

26, 893 

18, 963 

19,117 

140 

3, 063 


74, 229 
24, 163 
44, 317 
113, 296 
128, 172 
189, 767 
384, 432 
226, 974 
540. 461 
362. 156 
520. 514 
694. 071 
672, 880 
895, 238 

2, 956, 679 
2,174,912 
2,527,415 
4, 429, 747 
2, 509. 887 
1,623,487 
1, 929, 337 
1, 237, 205 

278, 025 
960, 185 

3, 200, 548 
2, 103, 307 
1, 138, 903 

305, 942 
659, 699 
476, 944 
690, 262 


950 

100 

200 

400 

400 

3, 400 

4,750 

1,350 

4,350 

4,600 

6,600 

14, 900 

9,950 

10. 200 

33, 650 

21,150 

26, 100 

26, 500 

9, 2.50 

9, 750 

6, 050 

4,900 

950 

2,300 

8,300 

3,100 

3, 750 

100 

1,500 

100 

100 


2,931 

949 

1.649 

4.499 

5.085 

7.315 

15, 179 

8,924 

20, 342 

13, 904 

19, 897 

26, 402 

26, 072 

33, 897 

114, 077 

83, 667 

96, 477 

173,460 

98, 165 

64.008 

75. 452 

48. 789 

11,084 

38, 298 

127, 477 

83, 591 

45. 406 

12, 234 

26, 296 

19,074 

27,607 


2.5 under 3 


3under4- 


4 under 5-. .- 


5 under 6 . 


6under7.- 


7 under 8 


8under9 


9undpr 10 


10 under 11 


11 under 12 


12 under 13 

13 under 14 

14 under 15 


15 under 20 


20 under 25 . . 


25 under 30 -. .- 


30 under 40 . . 


40 under 50 .. . 


50 under 60 


60 under 70 


70 under 80 . . 


80 under 90 


90 under 100 


100 under 150 


1.50 under 200 


200 under 250 


250 under 300 


300 under 400 


400 under 500 


500 under 750 


750 under 1,000 


1,000 under l.,500- 














L.'iOO under 2.000 














2,000 under 3.000 














3,000 under 4,000 


1 


3, 698, 862 


38, 603 


3, 737, 465 


100 


149, 494 


4,000 under 5,000 .... 


5,000 and over.. 




























Total 


826 


32, 280, 309 


5, 584, 399 


37,864,708 


220, 000 


1, 483, 723 





For footnotes, see pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



111 



classes, and by type of tax liability — Part I, all returns; Part II, returns rvith normal 
long-term capital gain and returns with net long-term capital loss, showing the tax 
tax, and effective tax rate — -Continued 

and method of tabulating data, see pp. 5 and 7-9. 

ALTERNATIVE TAX i"— Continued 



Computation of alternative tax— Continued 


Average al- 
ternative 
and defense 
taxes (col. 
4-2) 

(29) 




Returns with net long-term capital loss— Continued 




Surtax 

(item 9, 

Sch. E, 

Form 1041) 

(23) 


Tax 


Average al- 
ternative and 

defense taxes 
(col. 26^17) 

(27) 


Effective 
tax rate, 
percent 
(col. 26-r 
18) 

(28) 


Effective 
tax rate, 
percent 


Alternative tax 
(col. 22+23- 

30% of col. 19) 
(item 12, Sch. 

E, Form 1041) 

(24) 


Defense 
taxo 

(25) 


Total (col. 
24+25) 

(26) 


(4^3) 
(30) 


$8, 805 


$1, 102 




$1, 102 


$1, 102 


810. 29 


$1, 102 


810. 29 






6,297 


153 




153 


153 


14.47 


153 


14.47 






19, 163 
6,227 
10, 737 
32, 964 
40, 042 
47, 930 
110, 339 
84, 887 
152, 380 
79, 718 
121,393 
127, 992 
134, 567 
191,119 
754, 398 
648. 876 
786, 398 
1, 553, 7S6 
1,007,668 
676, 576 
847, 997 
543, 305 
134, 725 
470, 854 
1,696,193 
1,184,948 
666, 952 
187, 427 
407, 878 
309, 609 
465, 099 


1,872 

682 

1,227 

9,037 

13, 290 

13, 606 

44, 506 

44, 060 

78, 294 

48, 055 

78, 888 

114,845 

124, 564 

173, 510 

676, 433 

591,904 

765, 547 

1,523,446 

984. 672 

680, 598 

884, 509 

580, 074 

138. 786 
505, 512 

1,730,941 
1, 230, 497 
704. 290 
193,972 
428, 439 
328, 641 

491. 787 




1,872 

682 

1,227 

9,037 

13, 290 

13,606 

44. 506 

44. 060 

78, 294 

48, 055 

78, 888 

114, 845 

124, 564 

173,510 

076, 433 

591,904 

766, 525 

1, 526, 723 

984, 672 

682, 430 

884, 509 

585, 248 

138,786 

505. 512 

1,735,987 

1,238,944 

704, 290 

193, 972 

428, 439 

328, 641 

491, 787 


624 

682 

614 

2,259 

3,323 

1,701 

2,967 

6,294 

3,262 

2,403 

2,922 

2,552 

3,038 

3,470 

5,011 

7,892 

9,827 

14, 007 

20, 950 

26, 247 

31,590 

36, 578 

48, 262 

50,551 

72, 333 

112, 631 

140,858 

193, 972 

214, 220 

328, 641 

491, 787 


27.44 
27.11 
17.23 
48.74 
60.27 
26. 69 
38.91 
72.07 
34.69 
22.85 
25.24 
20.43 
22.54 
23.98 
29.20 
34. 69 
35.88 
40.71 
46.76 
47.94 
49.15 
48.89 
54.51 
53.32 
60.04 
62.68 
63.33 
67. 59 
66.88 
68.93 
71.56 


624 

682 

614 

2,259 

3,323 

1,701 

2,967 

6,294 

3,262 

2,403 

2,922 

2,530 

2,868 

3,333 

4,473 

6,720 

8,605 

12, 122 

17,086 

21. 359 

26, 973 

32. 049 

34, 521 

41, 426 

54,442 

82, 490 

111,053 

125, 277 

179, 807 

212, 504 

366, 668 

275, 678 

311,554 

468, 364 

651,947 

2, 891, 094 


27.44 




27.11 




17.23 




48.74 




60.27 




26.69 




38.91 




72.07 




34.69 




22.85 




25.24 




20.18 




21.30 




22.96 




25.93 




29.63 


$978 
3,277 


31.36 
35.29 
38.45 


1,832 


39.21 

41.87 


5,174 


43.28 
40.25 




43.63 


5,046 
8,447 


46.17 
46.48 
48.37 




44.85 




51.36 




47.61 




55.94 




31.48 














30.00 














29.99 














29.98 


2, 663, 429 


2,801,342 


89, 752 


2,891,094 


2,891,094 


78.16 


78.16 


































16, 180, 678 


15, 989, 081 


114, 506 


16, 103, 587 


19, 496 


49.89 


21, 599 


40.58 



112 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 3. — Individual returns and taxable fiduciary returns, with net income, 1941, 
by net income classes: Simple and cumulative distribution of number of returns, 
net income, and total tax, with corresponding percentage distribution; also aggregate 
for individual returns with no net income 

[For description of items and classifications, and methods of tabulating and estimatins; data, see pp. 4-10] 

[Net income classes and money figures in thousands of dollars] 



Number of returns 



Net income 2 classes 



(1) 



Individual returns and taxable fidu- 
ciary returns - with net income: 

Form in40A (est.) « 

Forms 1040 and 1041: 

Under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.5 (est.) 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 

3 under 4 (est.) 

4 under 5 (est.) 

Sunder 6 

6 under 7 

7 under 8 

8 under 9 

9 under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90_.. 

90 under 100 

100 under 150 

150 under 200 

200 under 2.50 

250 under 300 

300 vmder 400 

400 under 500 

500 under 7.50^ 

750 under 1,000. 

1,000 under 1..500-.. 

1,.500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 



Simple distribution 



Number 
(2) 



Total, iiidividtinl returns 
and t;ixiih](' fiiluciary re- 
turns with net hicome, - 
Individual returns with no net in- 
come 3 



Grand total. 



10, 252, 708 



925, 725 

050, 643 

601, 515 

152, 887 

875, 103 

847, 374 

681, 332 

518, 336 

251,232 

151,975 

103, 676 

73, 188 

56, 830 

43, 398 

34, 633 

27, 857 

23, 156 

19, 463 

62, 285 

32, 289 

18. 840 

20, 367 

10,314 

5,908 

3,660 

2,403 

1,656 

1,223 

2,784 

969 

434 

217 

244 

123 

114 

55 

34 

5 

10 

6 



Percent 
of total 

(3) 



25,854,973 
99, 828 



25, 954, 801 



39.65 

3.58 

4.07 

10.06 

12.19 

11.12 

7.15 

6.50 

2.01 

.97 

.59 

.40 

.28 

.22 

.17 

.13 

.11 

.09 

.08 

.24 

.12 

.07 

.08 

.04 

.02 

.02 

.01 

.01 



Cumulative distri- 
bution from high- 
est income class 



Number 
(4) 



(16) 



(16) 
(16) 
(16) 
(16) 
.(16) 
(16) 
(16) 
(16) 
(18) 
(16) 
(16) 
(18) 
(16) 



.01 



100. 00 

(16) 



(15) 



25, 854, 973 

15, 602, 265 

14, 676, 540 

13,625,897 

11,024,382 

7,871,495 

4, 996, 392 

3,149,018 

1, 467, 686 

949, 350 

698, 118 

546, 143 

442, 467 

369, 279 

312, 449 

269, 051 

234, 418 

206, 561 

183, 405 

163,942 

101, 657 

69, 368 

50, 528 

30, 161 

19, 847 

13,939 

10, 279 

7,876 

6,220 

4,997 

2,213 

1,244 

810 

593 

349 

226 

112 

57 

23 

18 

8 

2 

2 



Percent 
of total 



(5) 



100. 00 

60.35 

56. 77 

52.70 

42.64 

30.45 

19.33 

12.18 

5.68 

3.67 

2.70 

2.11 

1.71 

1.43 

1.21 

1.04 

.91 

.80 

.71 

.63 

.39 

.27 

.20 

.12 

.08 

.06 

.04 

.03 

.02 

.02 

.01 

(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(18) 
(16) 
(16) 



Cumulative distribu- 
tion from lowest 
income class 



Number 
(6) 



10, 252, 708 

11, 178, 433 
12, 229, 076 
14, 830, 591 
17, 983, 478 
20, 858, 581 
22, 705, 955 

24, 387, 287 
24, 905, 623 
25, 156, 855 

25, 308, 830 
25, 412, 506 
25, 485, 694 
25, 542, 524 
25, 585, 922 
25, 620, 555 
25, 648, 412 
25,671,568 
2.5,691,031 
25,75.3,316 
25, 785, 605 
25, 804, 445 
25,824,812 
25, 835, 126 
2,5,841,034 
25. 844, 694 
25, 847, 097 
25, 848, 753 
25, 849, 976 
25, 852, 760 

25. 853, 729 
25,854,163 
25, 854, 380 
25, 854, 624 

25. 854, 747 
25, 8.54. 861 
2.5, 854, 910 
25, 854, 950 
25, 854, 955 
25, 854, 965 
25, 854, 971 
2.5,854,971 
25, 854, 973 



Percent 
of total 

(7) 



39.65 

43.23 
47.30 
57.36 
69.55 
80.67 
87.82 
94.32 
96.33 
97.30 
97.89 
98.29 

98. 57 
98.79 
98.96 
99.09 
99.20 
99.29 

99. 37 
99.61 
99.73 
99. 80 
99.88 
99.92 
99.94 
99.96 
99.97 
99. 98 
99.98 
99.99 
99.99 
99.99 
99.99 
99.99 
99. 99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 

100. 00 



For footnotes, see dp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



113 



Table 3. — Individual returns and taxable fiduciary returns, with net income, 1941, 
by net income classes: Simple and cumulative distribution cf number of returns, 
net income, and total tax, with corresponding percentage distribution; also aggregate 
for individual returns with no net income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 

[Net income classes and money figures in thousands of dollars] 



Net income 2 classes 



(1) 



Net income ' 



Simple distribution 



Amount 
(8) 



Percent 
of total 

(9) 



Cumulative distri- 
bution from highest 
income class 



Amount 
(10) 



Percent 
of total 

(11) 



Cumulative distri- 
bution from lowest 
income class 



Amount 
(12) 



Percent 
of total 



(13) 



Individual returns and taxable fidu- 
ciary returns 2 with net income: 

Form 1040A (estO^ 

Forms 1040 and 1041: 

Under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.5 (est.). 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 

3 under 4 (est.) 

4 under 5 (est.) 

5 under 6 

6 under 7 

7 under 8 

8 under 9 

9 under 10 

lOunder 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60. ___ _ 

60 under 70 

70under80 

sounder 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 



17, 531, 107 

501, 779 

927, 389 

3, 310, 643 

5, 561, 486 

6, 428, 177 
5,051,005 
5, 706, 273 
2, 294, 723 
1, 370, 260 

982, 494 

774, 381 

620, 596 

538, 784 

454, 595 

397, 750 

347, 673 

312, 292 

281, 887 

1,070,515 

718, 862 

614, 245 

699. 970 

459, 187 

322, 397 

236, 467 

179, 249 

140, 215 

115,678 

333, 998 

166, 213 

96, 903 

59, 316 

84, 447 

55,318 

68, 295 

47, 366 

41, 633 

8,324 

23, 068 

22, 545 



10, 519 



Total, individual returns 
and taxable fiduciary 
returns with net income- 
Individual returns with no net in- 
income ^ 



58, 868, 025 
>2 292, 023 



29.78 



1.58 

5.62 

9.45 

10.92 

8.58 

9.69 

3.90 

2.33 

1.67 

1.31 

1.05 

.92 

.77 

.68 

.59 

.53 

.48 

1.82 

1.22 

.87 

1.19 

.78 

.55 

.40 

.30 

.24 

.20 

.57 

.28 

.17 

.10 

.14 

.09 

.12 

.08 

.07 

.01 

.04 

.04 



.02 



58, 868, 025 

41, 336, 918 

40, 835, 139 

39, 907, 750 

36. 597, 108 

31, 035, 622 

24, 607, 446 

19, 556, 441 

13, 850, 168 

11,555,444 

10, 185, 184 

9, 202. 691 

8, 428, 309 

7, 807, 714 

7, 268, 930 

6,814,334 

6, 416, 584 

6.068,911 

5, 756, 619 

5, 474, 732 

4, 404, 217 

3, 685, 355 

3,171,110 

2, 471, 139 

2,011,952 

1, 689, 555 

1, 453, 088 

1, 273, 839 

1, 133, 624 

1, 017, 946 

683, 949 

517, 736 

420, 833 

361, 517 

277, 069 

221, 752 

153, 457 

106, 091 

64, 457 

56, 133 

33, 064 

10, 519 

10, 519 



100. 00 

70.22 

69.37 

67.79 

62.17 

52.72 

41.80 

33.22 

23.53 

19. 63 

17.30 

15.63 

14.32 

13.27 

12.35 

11.58 

10.90 

10.31 

9.78 

9.30 

7.48 

6.26 

5.39 

4.20 

3.42 

2.87 

2.47 

2.17 

1.93 

1.73 

1.16 

.88 

.71 

.61 

.47 

.38 

.26 

.18 

.11 

.10 

.06 

.02 

.02 



17, 531, 107 

18, 032, 886 
18, 960, 275 
22, 270, 918 
27, 832, 403 
34, 260, 580 
39,311,584 
45, 017, 858 

47, 312, 581 

48, 682, 841 

49, 665, 335 

50, 439, 716 
51,060,312 

51, 599, 096 

52, 053, 691 
52, 451, 441 

52, 799, 114 
53.111,406 

53, 393, 294 

54, 463, 809 
55, 182, 670 

55, 696, 916 

56, 396, 886 

56, 856, 073 

57, 178, 470 
57, 414, 937 
57, 594, 186 
57, 734, 401 

57, 850, 079 

58, 184, 077 
58, 350, 289 
58, 447, 193 
58, 506, 509 
58, 590, 956 
58, 646, 274 
58, 714, 569 
58, 761, 935 
58, 803, 568 
58,811.893 
58, 834, 961 
58, 857, 506 
58, 857, 506 
58, 868, 025 



100. 00 

(15) 



29.78 

30.63 
32.21 
37.83 
47.28 
58.20 
66.78 
76.47 
80.37 
82.70 
84.37 
85.68 
86.73 
87.65 
88.42 
89.10 
89.69 
90.22 
90.70 
92.52 
93.74 
94.61 
95.80 
96.58 
97.13 
97.53 
97.83 
98.07 
98.27 
98.84 
99. 12 
99.29 
99.39 
99.53 
99.62 
99.74 
99.82 
99.89 
99.90 
99.94 



100. 00 



Grand total. 



"58,576, 003 



(15) 



For footnotes, see pp. 205-206. 



114 



STATISTICS OF INCOME FOR 1941, PART 1 



Table S.~Individual returns and taxable fiduciary returns, with net income. 1941, 
by net income classes: Simple and cumulative distribtition of number of returns, 
net income, and total tax, with corresponding percentage distribution; also aggregate 
for individual returns with no net income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 

[Net income classes and money figures in thousands of dollars] 





Total tax i 


Net income ^ classes 


Simple distribution 


Cumulative distribu- 
tion from highest 
income class 


Cumulative distribu- 
tion from lowest 
income class 


(1) 


Amount 
(14) 


Percent 
of total 

(15) 


Amount 

(16) 


Percent 
of total 

(17) 


Amount 
(18) 


Percent 
of total 

(19) 


Individual returns and taxable 
fiduciary returns ^ with net in- 
come: 

Form 1040A (est.) *--. 


328, 479 

2,118 
9,190 
54, 471 

86, 205 
138, 501 
160, 197 
262, 196 
146, 720 
104, 702 

87, 507 
78, 120 

69, 665 
66, 504 
61, 238 
57, 902 
54, 495 
52, 299 

50, 283 
222, 565 
184, 467 
153, 378 
240, 347 

180, 492 
138, 445 
108, 503 

85, 9.57 

70, 450 
59, 488 

181, 9,58 
95, 945 
.5,5, 971 
35, 343 

51, 147 
32, 632 
42, 726 
29, 264 
26,117 

4,882 
14, 346 
14, 292 


8.41 

.05 
.24 
1.39 
2.21 
3.55 
4.10 
6.71 
3.76 
2.68 
2.24 
2.00 
1.79 
1.70 
1.57 
1.48 
1.39 
1.34 
1.29 
5.70 
4.72 
3.93 
6.15 
4.62 
3.55 
2.78 
2.20 
1.80 
1.52 
4.66 
2.46 
1.43 
.91 
1.31 
.84 
1.09 
.75 
.67 
.12 
.37 
.36 


3, 905, 625 

3, 577, 146 

3, 575, 028 

3, 565, 838 

3, 511, 367 

3, 425, 162 

3, 286, 660 

3, 126, 463 

2, 864, 267 

2, 717, 547 

2, 612, 845 

2, 525, 338 

2, 447, 218 

2, 377, 553 

2,311,049 

2, 249, 812 

2, 191, 910 

2,137,415 

2,085,116 

2, 034, 834 

1, 812, 209 

1, 627, 802 

1, 474, 424 

1, 234, 077 

1, 053, ,585 

915, 140 

806, 637 

720, 681 

650, 231 

590, 743 

408. 785 

312, 840 

256, 869 

221, 526 

170, 379 

137, 747 

95, 020 

65, 756 

39, 639 

34, 757 

20,411 

6,119 

6,119 


100. 00 

91.59 
91.54 
91.30 
89.91 
87.70 
84.15 
80.05 
73.34 
69.58 
66. 90 
64. 66 
62.66 
60.87 
59.17 
57.60 
56.12 
54.73 
53. 39 
52.10 
46.40 
41.68 
37.75 
31. 60 
26.98 
23.43 
20.65 
18.45 
16.65 
15.13 
10.47 
8.01 
6.58 
6.67 
4.36 
3.52 
2.43 
1.68 
1.01 
.89 
.52 
.16 
.16 


328, 479 

330, 596 

339, 787 

394, 258 

480, 463 

618, 964 

779, 161 

1, 041, 358 

1, 188, 078 

1, 292, 780 

1, 380, 286 

1, 458, 407 

1, 528, 072 

1, ,594, 575 

1, 655, 813 

1,713.715 

1, 768, 209 

1, 820, 508 

1, 870, 791 
2, 093, 356 

2, 277, 823 
2, 431, 201 
2, 671, 547 
2, 852, 039 

2, 990. 484 
3, 098, 987 
3, 184, 944 

3, 255, 394 
3, 314, 882 
3, 496, 839 
3, 592, 784 
3, 648, 755 
3, 684, 099 
3, 735, 245 
3, 767, 878 
3,810,604 
3. 839, 869 
3, 865, 986 
3, 870, 868 
3, 885, 214 
3, 899, 506 
3, 899, 506 
3, 905, 625 


8 41 


Forms 1040 and 1041: 

Under 0.75 (est.) 


8.46 


0.75 under 1 (est.) 


8.70 


1 under 1.5 (est.) . 


10 09 


1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 


12.30 
15.85 
19.95 


3 under 4 (est.) 

4 under 5 (est.) _ 


26.66 
30.42 


5 under 6_-- 


33.10 


6 under 7 


35.34 


7under8 ... 


37.34 


8 under 9 .. .. 


39.13 


9 under 10 


40.83 


lOunder 11 


42.40 


11 under 12 


43.88 


12 under 13 


45.27 


ISander 14 


46.61 


14 under 15- 


47,90 


15 under 20 


53.60 


20under 25 . 


58.32 


25 under 30 


62.25 


30 under 40 ... 


68.40 


40 under 50 


73.02 


50 under 60 


76.57 


60 under 70 .. 


79.35 


70 under 80- 


81. 55 


80 under 90 .. 


83.35 


90 under 100 ... .. 


84.87 


100 under 150 


89.53 


150 under 200 


91.99 


200 under 2,50 ... ... 

2,50 under 300- 


93.42 
94.33 


300 under 400 


95.64 


400 under 500-.. 


96.48 


500 under 750 


97.57 


7,50 under 1,000- 


98.32 


1,000 under 1,.500 


98.99 


1,500 under 2,000-. 


99.11 


2,000 under 3,000 


99.48 


3,000 under 4,000 


99.84 


4,000 under 5,000 . 


99.84 


5,000 and over 


6,119 


.16 


100. 00 






Total, individual returns 
and taxable fiduciary 


3, 905, 625 
2,326 


100. 00 

(16) 










Individual returns with no net 
income (taxable) ' 




















Grand total 


3, 907, 951 


(15) 





















For footnotes, see pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



115 



Table 3-A. — Individual returns, 1941, by net income classes: Simple and cumu- 
lative distribution of number of returns, net income, and total tax, with corre- 
sponding percentage distribution; also aggregate for individual returns with no net 
income 

[For description of items and elassiflcations, and methods of tabulating and estimating data, see pp. 4-10] 

[Net income classes and money figures in thousands of dollars] 



Net income classes 



Number of returns 



Simple distribution 



Individual returns with net income: 

Form 1040A « 

Form 1040: 

Under 0.75 (est.) 

0.75 under 1 (est.) 

1. under 1.5 (est.) 

15 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 

3 under 4 Cost.) 

4 under 5 (est.) 

5 under 6 

6 under 7 

7 under 8.. 

8 under 9 

9under 10 

lOunderll 

11 under 12 

12 under 13_ 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40-_ 

40 under 50 

sounder 60 

60 under 70 

70 under 80 

sounder 90- 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2.000 under 3,000 

3,000 under 4.000 

4,000 under 5,000 

5,000 and over 



Total returns with net 

income 

Individual returns with no net in- 
come 3 



Grand total. 



Number 



10, 252, 708 

894, 070 

1, 042, 131 

2, 591, 018 
3, 146, 563 
2, 870, 748 
1, 844, 366 
1, 676, 893 

515, 332 
249. 078 
150, 324 
102, 440 
72, 278 
55, 985 
42, 757 
34, 072 
27, 374 
22, 776 
19, 134 
61, 158 
31, 609 

18. 384 

19, 785 
9,988 
5, 733 
3,541 
2,307 
1,606 
1,178 
2,664 

922 
408 
209 
229 
119 
104 
48 
30 
4 



Percent 
of total 



25, 770, 089 
99, 828 



25, 869, 917 



39.79 

3.47 
4.04 
10.05 
12.21 
11.14 
7.16 
6.51 
2.00 
.97 
.58 
.39 
.28 
.22 
.17 
.13 
.11 
.09 
.07 
.24 
.12 
.07 
.08 
.04 
.02 
.01 
.01 
.01 

(16) 

.01 

(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 



Cumulative distribu- 
tion from highest 
income class 



Number 



100. 00 

(15) 



25, 770, 089 

15, 517, 381 

14, 623, 311 

13, 581, 180 

10, 990, 162 

7, 843, 599 

4, 972, 851 

3, 128, 485 

1, 451, 592 

936, 260 

687, 182 

536, 858 

434, 418 

362, 140 

306, 155 

263, 398 

229, 326 

201, 952 

179, 176 

160, 042 

98, 884 

67, 275 

48, 891 

29, 106 

19, 118 

13, 385 

9,844 

7,537 

6,931 

4,753 

2,089 

1,167 

759 

550 

321 

202 

98 

50 

20 

16 

7 

2 

2 



Percent 
of total 



100.00 

60.21 

56.74 

52.70 

42.65 

30.44 

19.30 

12.14 

5.63 

3.63 

2.66 

2.08 

1.69 

1.41 

1.19 

1.02 

.89 

.78 

.69 

.62 

.38 

.26 

.19 

.11 

.07 

.05 

-04 

.03 

.02 

.02 

.01 



Cumulative distribu- 
tion from lowest 
income class 



(15) 



Number 



10, 252, 708 

11,146,778 
12, 188, 909 
14, 779, 927 
17, 926, 490 
20, 797, 238 
22, 641, 604 
24, 318. 497 

24, 833, 829 
25, 082, 907 

25, 233, 231 
25, 335, 671 
25, 407, 949 
25, 463, 934 
25, 506, 691 
25, 540, 763 
25, 568, 137 
25, 590, 913 
25, 610, 047 
25, 671, 205 
25, 702, 814 
25, 721, 198 
25, 740, 983 
25, 750, 971 
25, 756. 704 
25, 760, 245 
25, 762, 552 
25, 76-1. 158 
25, 765, 336 
25, 768, 000 
25, 768, 922 
25, 769, 330 
25, 769, 539 
25, 769, 768 
25, 769. 887 
25, 769, 991 
25, 770, 039 
25, 770, 069 
25, 770, 073 
25, 770, 082 
25, 770, 087 
25, 770, 087 
25, 770, 089 



Percent 
of total 



39.79 

43.26 
47.30 
57.35 
69.56 
80.70 
87.86 
94.37 
96.37 
97.34 
97.92 
98.31 
98.59 
98.81 
98.98 
99.11 
99.22 
99.31 
99.38 
99.62 
99.74 
99.81 
99.89 
99.93 
99.95 
99.96 
99.97 
99.98 
99.98 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
100. 00 



For footnotes, see pp. 205-206 



116 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 3-A. — Individual returns, 1941, by net income classes: Simple and cumu- 
lative distribution of number of returns, net income, and total tax, with corre- 
sponding percentage distribution; also aggregate for individual returns with no net 
income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 

[Net income classes and money figures in thousands of dollars] 



Net income classes 



Net income ^ 



Simple distribution 



Amount 



Percent 
of total 



Cumulative distribu- 
tion from highest in- 
come class 



Amount 



Percent 
of total 



Cumulative distribu- 
tion from lowest in- 
come class 



Amount 



Percent 
of total 



Individual returns with net income: 

Form 1040A* 

Form 1040: 

Under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.5 (est) 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 

3 under 4 (est.) 

4 under 5 (est.) 

6 under 6 

6 under 7 

7 under 8 

8 under 9 

9 under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

sounder 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under .500 

500 under 750- 

750 under 1,000 

1,000 under 1,500 

1,. 500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 



Total returns with net 

income. 

Individual returns with no net in- 
come 3 



Grand total '358, 235, 195 



17, 531, 107 

491, 577 

919, 986 

3, 297, 792 

5, 550, 537 

6, 418, 445 
5, 042, 805 
5, 690, 901 
2, 281, 288 
1, 358, 489 

971, 826 

765, 131 

612, 873 

530, 776 

447, 880 

391, 304 

341, 667 

307, 168 

277, 123 

1, 051, 128 

703, 637 

501, 728 

680, 032 

444, 702 

312, 833 

228, 785 

172, 134 

135, 969 

111, 402 

319, 925 

157, 982 

90, 997 

57, 095 

79, 173 

53, 532 

61, 792 

41, 269 

37, 406 

6, 763 

20, 894 

18, 846 



10, 519 



58, 527, 217 
12 292,023 



29.95 

.84 

1.57 

5.64 

9.48 

10.97 

8.62 

9.72 

3.90 

2.32 

1.66 

1.31 

1.04 

.91 

.77 

.67 

.58 

.53 

.47 

1.79 

1.20 

.86 

1.16 

.76 

.54 

.39 

.29 

.23 

.19 

.55 

.27 

.16 

.09 

.14 

.09 

.11 

.07 

.06 

.01 

.04 

.03 



.02 



58, 527, 217 

40, 996, 110 

40, 504, 533 

39, 584, 547 

36, 286, 755 

30, 736, 218 

24, 317, 773 

19, 274, 968 

13, 584, 067 

11,302,779 

9, 944, 290 

8, 972, 464 

8, 207, 333 

7, 594, 460 

7, 063, 684 

6, 615, 804 

6, 224, 500 

5, 882, 833 

5, 575, 665 

5, 298, 542 

4, 247, 414 

3, 543, 777 

3, 042, 050 

2, 362, 018 

1,917,316 

1, 604, 483 

1, 375, 697 

1, 203, 563 

1, 067, 595 

956, 193 

636, 268 

478, 286 

387, 288 

330, 194 

251, 021 

197, 489 

135, 696 

94, 428 

57, 022 

60, 260 

29, 365 

10, 519 

10, 519 



100. 00 

70.05 

69.21 

67.64 

62.00 

52.52 

41.55 

32.93 

23.21 

19.31 

16.99 

15.33 

14.02 

12.98 

12.07 

11.30 

10.63 

10.05 

9.52 

9.05 

7.26 

6.06 

5.20 

4.04 

3.28 

2.74 

2.35 

2.06 

1.83 

1.64 

1.09 

.82 

.66 

.57 

.43 

.34 

.23 

.16 

.10 

.09 

.05 

.02 

.02 



17, 531, 107 

18, 022, 684 
18, 942, 671 
22, 240, 462 
27, 790, 999 
34, 209, 444 
39, 252, 249 
44, 943, 150 

47, 224, 438 

48, 582, 927 

49, 554, 753 

50, 319, 885 

50, 932, 757 

51, 463, 533 
51.911,413 

52, 302, 718 
52, 644, 385 

52, 951, 552 

53, 228, 675 

54, 279, 803 

54, 983, 440 

55, 485, 167 

56, 165, 199 
56, 609, 901 

56, 922, 734 
57, 151, 520 

57, 323, 654 
57, 459, 623 
57, 571, 024 

57, 890, 949 

58, 048, 932 
58, 139, 929 
58, 197, 023 
58, 276, 196 
58, 329, 728 
,58,391,521 
58, 432, 789 
58,470,195 
58, 476, 958 
58. 497, 852 
58, 516, 698 
58, 516, 698 
58, 527, 217 



100. 00 

(16) 



29.95 

30.79 
32.36 
38.00 
47. 48 
58.45 
67.07 
76.79 
80. 69 
83.01 
84.67 
85.98 
87.02 
87.93 
88.70 
89.37 
89. 95 
90.48 
90.95 
92.74 
93.94 
94.80 
95.96 

96. 72 
97.26 

97. 65 
97.94 
98.17 
98.36 
98.91 
99.18 
99.34 
99.43 
99.57 
99.66 
99.77 
99.84 
99.90 
99.91 
99.95 
99.98 
99.98 

100. 00 



(IB) 



For footnotes, see pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



117 



Table 3-A. — Individval returns, 1941, by net income classes: Simple and cumu- 
lative distribution of number of returns, net income, and total tax, with corre- 
sponding percentage distribution; also aggregate for individual returns with no net 
income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10'J 

[Net income classes and money figures in thousands of dollars] 



Net income classes 



Individual returns with net income: 

Form 1040A * 

Form 1040: 

Under 0.75 (est.) 

0.75 under 1 fest.) 

1 under 1.5 (est.) 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 

3 under 4 (est.) 

4 under 5 (est.) 

5 under 6 

6 under 7 

7 under 8 

8 under 9 

9 under 10 .-- 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 unaer .500 

.500 under 750 

750 under 1,000 

1,000 under 1,500 

' 1,500 under 2,000 

2, 000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and ovei 



' Total tax ' 



Total returns with net 

income 

Individual returns with no net in- 
come 5 



Grand total. 



Simple distribution 



Amount 



328, 479 

1,427 

8,831 

53, 656 

85, 398 

137, 714 

159, 482 

260, 722 

145, 290 

103, 327 

86. 163 

76. 840 

68, 500 

65, 212 

60,119 

56, 751 
53, 384 

51, 284 
49, 293 

218, 006 
180, 224 
149, 462 
233, 375 
174, 834 
134, 509 
105, 158 
82, 713 
68, 520 

57, 475 
174, 926 

91,918 

52, 868 
34, 242 
48. 275 
31,782 
38, 720 
27, 000 
23, 908 

4,413 
13, 694 
11,401 



6,119 



3,815,415 
2,326 



3, 817, 741 



Percent 

of total 



8.61 

.04 
.23 
1.40 
2.24 
3.61 
4.18 
6.83 
3.81 
2.71 
2.26 
2.01 
1.80 
1 71 
1.57 
1.49 
1.40 
1.35 
1.29 
5.71 
4.72 
3.92 
6.12 
4.58 
3.53 
2.75 
2.17 
1.80 
1.50 
4.59 
2.41 
1.38 
.90 
1.27 
.83 
1.01 
.71 
.63 
.11 
.36 
.30 



,16 



100. 00 

(15) 



(IS) 



Cumulative distribu- 
tion from highest in- 
come class 



Amount 



3, 815, 415 

3, 486, 936 

3, 485, 510 

3, 476, 679 

3, 423, 023 

3, 337, 625 

3, 199, 911 

3, 040, 429 

2, 779, 707 

2, 634, 417 

2, 531, 089 

2, 444, 927 

2, 368, 086 

2, 299, 586 

2, 234, 374 

2, 174, 255 

2, 117, 504 

2, 064, 120 

2. 012, 836 

1, 963, 543 

1, 745, 537 

1, 565, 313 

1, 415, 851 

1, 182, 476 

1, 007, 642 

873, 132 

767, 975 

685, 262 

616, 742 

559, 206 

384, 340 

292, 422 

239, 555 

205, 312 

157, 038 

125, 255 

86, 535 

59, 536 

35, 627 

31,214 

17, 520 

6,119 

6,119 



Percent 
of total 



100. 00 

91.39 
91.35 
91.12 

89.72 

87.48 

83,87 

79.69 

72.86 

69.05 

66.34 

64.08 

62.07 

60.27 

58.56 

56.99 

55.50 

54.10 

52.75 

51.46 

45.75 

41.03 

37.11 

30.99 

26.41 

22.88 

20.13 

17.96 

16.16 

14.66 

10.07 

7.66 

6.28 

5.38 

4.11 

3.28 

2 27 

1.56 

.93 

.82 

.46 

.16 

.16 



Cumulative distribu- 
tion from lowest in- 
come class 



Amount 



328, 479 

329, 905 
338. 736 
392, 392 
477. 790 
615, 504 
774, 986 

1, 035, 708 
1, 180, 998 
1, 284, 325 
1, 370, 488 
1, 447, 329 
1, 51,5, 829 
1, 581, 041 
1, 641, 160 
1, 697, 911 

1, 751. 295 
1, 802, 579 
1, 851, 872 
2, 0^';9, 878 

2, 250, 102 
2, 399, 504 
2, 632, 939 
2, 807, 773 

2, 942, 282 
3, 047, 440 

3, 1.30, 153 
3, 198, 673 
3, 250, 149 
3, 431, 075 
3, 522, 993 
3, 575, 860 
3, 610, 103 
3, 658, 377 
3, 690, 160 
3, 728, 880 
3, 755, 879 
3, 779, 788 
3, 784. 201 
3. 797, 895 
3, 809, 296 
3, 809, 296 
3, 815, 415 



Percent 
of total 



8.61 

8.65 
8.88 
10.28 
12.52 
16.13 
20.31 
27.14 
30.95 
33.66 
35.92 
37.93 
39.73 
41.44 
43.01 
44.50 
45.90 
47.25 
48.54 
54.25 
58.97 
62.89 
69. 01 
73,59 
77.12 
79.87 
82.04 
83.84 
85.34 
89.93 
92.34 
93.72 
94.62 
95.89 
96.72 
97.73 
98.44 
99.07 
99.18 
99.54 
99.84 
99.84 
100. 00 



For footnotes, see pp. 205-206 



118 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 4. — Individual returns with net income, 1941, by States and Territories, 
and by sex and family relationship: Number of returns and net income 

[For description of ilems and classifications, and methods of tabulating and estimating data, see pp. 4-10] 

[Money figures in thousands of dollars] 



States and Territories 



(1) 



Total 



Number of 
returns 



(2) 



Net income 



(3) 



Joint returns of husbands 
and wives, or of either 
husband or wife when no 
other return is filed 



Number of 
returns 



(4) 



Net income 
(5) 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia- 
Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

M aryland 

M assac'husetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma. 

Oregon 

Pennsylvania 

Rhode Island .- 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah. 

Vermont 

Virginia.. 

Wash in gton 

West Virginia 

Wisconsin... 

Wyoming 



Total, individual returns with net in- 
come, Form 1040 

Individual returns, Form 1040A,< (see basic 
table 12) 



101,977 

13, 326 

40, 171 

69, 472 

1, 154, 456 

118,322 

276, 767 

35, 598 

116,907 

149, 569 

137,094 

28, 964 

51, 388 

1, 176, 185 

431,166 

348, 553 

190, 671 

166, 401 

127, 615 

85, 203 

275, 581 

627, 732 

780, 081 

363, 529 

58, 556 

412,003 

67, 238 

130. 674 

17, 050 

57, 607 

753, 545 

33, 157 

2, 315, 631 

163, 595 

76, 542 

1,039,349 

153,946 

140, 581 

1, 247, 682 

115, 523 

74, 259 

63, 440 

144,975 

525, 950 

47, 757 

38, 422 

196, 389 

231,057 

116,005 

398, 158 

31. 562 



15, 51V, 381 
10, 252, 708 



295, 050 
34, 807 
103, 921 
191,610 
3, 104, 572 
286, 314 
853, 586 
142, 775 
374, 899 
455, 038 
412,352 
104, 798 
111,787 
3, 290, 258 
1, 032, 029 
668, 568 
412, 104 
404, 802 
355, 289 
202, 615 
829, 442 

1, 688, 025 
2,231,152 

V 88, 070 
165. 204 

1, 026, 708 
159, 469 
279. 796 
50, 595 
132, 677 

2, 088, 465 
85, 149 

6, 307, 218 
414, 607 
132,212 

2, 735, 873 
372, 698 
352, 742 

3, 320. 439 
301,305 
183,042 
113,496 
417, 186 

1,365,611 
116,275 
82, 509 
56,3,810 
587, 719 
304, 546 
883, 913 
78, 983 



40, 990, 110 
17, 531. 107 



68, 548 
8,235 

21,499 

46. 727 
655, 107 

70, 907 
166, 213 

22, 365 
53, 785 
96, 871 
90, 014 
18,052 

31, 444 
747, 131 
287, 639 
230. 139 
125, 282 
102, 696 

65, 803 
53, 471 

174, 400 
335, 978 
519,128 
230. 462 

39, 125 
260, 593 

43, 072 

90, 986 
9,543 

35, 421 
458, 600 

19, 672 
1, 299, 506 

98, 781 

48, 350 
695, 318 
102, 291 

92, 098 
730, 533 

66, 124 
48. 676 
41,568 

93, 136 
321, 189 

32, 804 

23, 498 
125, 622 
128, 780 

76, 997 

251,044 

22, 556 



Grand total. 



25, 770, 089 



58, 527, 217 



9, 477, 779 
4. 660, 974 



204, 258 

22, 873 
50, 044 

132, 734 

1, 544, 251 

184, 214 

518, 115 

69, 948 

191, 347 

283, 619 

275, 971 

64, 565 

64, 597 

2,154,563 

732, 804 

479, 692 

289, 475 

268, 739 

154, 331 

136, 778 

542, 821 

986. .586 

1,519,428 

535, 232 

113,813 

680, 415 

112,247 

207, 427 

23, 381 
88, 353 

1, 358, 389 
45, 299 

3, 742, 288 

266, 113 

94, 766 

1, 918, 244 
249, 108 
245, 773 

2,111,371 
186, 209 
130, 597 

82, 842 
280, 863 
670, 596 

83, 272 
55, 685 

378, 038 
291,817 
212, 651 
594,314 
57, 704 



25, 688, 549 
9, 488, 679 



14, 138, 753 



35, 177, 228 



For footnotes, see pp. 206-206. 



STATISTICS OF IXCOME FOR 1941, PART 1 



119 



Table 4. — Individual returns with net income, 1941, by States and Territories, 
and by sex and family relationship: Number of returns and net income — Con. 

[For description of items and classifications, and methods of tabiilating and estimating data, see pp. 4-10] 

[Money figures in thousands of dollars] 





Separate returns of husbands and wives " 


Community property returns " 


States and Territories 


Men 15 


Women '* 


Men 1= 


Women •' 


(1) 


Num- 
ber of 
return-s 

(6) 


Net 
income 

(7) 


Num- 
ber of 
returns 

(8) 


Net 
income 

(9) 


Num- 
ber of 
returns 

(10) 


Net 
income 

(11) 


Num- 
ber of 
returns 

(12) 


Net 
income 

(13) 


Alabama . 


2.438 

331 

422 
1.741 
14, 813 
2,463 
8,087 
1,099 
10, 336 
6.225 
4,802 
1,355 

171 
28,742 
8,487 
6,046 
3,073 
2,953 

898 

1.713 

13, 315 

24. 584 

24, 737 

6,713 

1,549 

7,472 

1,165 

2,208 

306 

1,287 

20, 262 

537 

61,548 

4, 746 

579 
20,698 
3,250 
2,970 
29, 001 
2,232 
1,487 

803 
3,878 
3,523 

930 

523 
6,422 
1,327 
2. 95V 
7,881 

438 


25,157 

1,905 

2.023 

13. 746 

61, 776 

21, 331 

91,228 

31, 341 

53,177 

51, 147 

41, 176 

12, 218 

336 

295, 095 

63,218 

31, 071 

23.024 

25,922 

2.683 

12, 159 
80.604 

170. 406 
181.117 
47, 395 

13, 401 
76, 412 

6,031 

14, 652 
2,585 
9,149 

160, 100 

1.562 

624. 010 

44.217 

2,764 

192, 884 

24,815 

23. 760 

254, 170 

23,511 

12,292 

3,524 

37, 273 

9,781 

6,827 

3,950 

47, 387 

5,730 

20, 574 

58, 793 

4,407 


1,861 

167 

347 

1.422 

11,849 

1,998 

7,339 

708 

6, 475 

5.125 

2.993 

876 

143 

21,890 

5,282 

5.730 

2,027 

2,258 

771 

1.132 

7,999 

17, 469 

11. 5^5 

4.052 

1,557 

4,800 

665 

1,846 

161 

893 

14, 150 

383 

48,824 

4.812 

415 

14. 353 

2.331 

1,862 

19. 251 

1,650 

1,034 

710 

2,581 

2,401 

634 

515 

3,758 

1,060 

2,643 

5,500 

287 


7,536 

744 

1,038 

5, 845 

44.572 

8.080 

34.721 

11, 119 

18, 7a3 

24.393 

13,254 

3.285 

196 

92, 980 

19,960 

11, 795 

7.071 

8,545 

1,727 

4.496 

26, 653 

52. 700 

45. 767 

15, 239 
5.679 

23, 562 
2,560 
4,730 
1,028 
3,126 

57, 166 

1,761 

215, 909 

14, 264 
1,045 

58.485 
8,051 
7,941 

80,444 
7,910 
3,269 
1,546 

10, 983 
5,182 
2,942 
1.954 

16, 767 
3.217 
7,147 

16, 006 
1,342 










Alaska .. 










Arizona - 


3,339 


15,827 


3,077 


14,905 


Arkansas 


California 

Colorado - . 


59,708 


394, 169 


59,824 


364,817 


Connecticut . _- . 










Delaware . 










District of Columbia 










Florida,. 










Georgia - 










Hawaii 










Idaho - .. 


2,873 


13, 079 


2,875 


13, 052 


Illinois ._ _.. 


Indiana _. .. 










Iowa 










Kansas _ _ 










Kentucky.-- :. .. 


" '9,992 


'60,'270" 


"l0,'045" 




Louisiana -.- 


60,364 


Maine,.. . 


Maryland 










Massachusetts 










Michigan. .. ... 










Minnesota. . 










Mississippi 










Missouri 










Montana 










Nebraska . . 










Neyada 


1,316 


6,779 


1,320 


6,747 


New Hampshire 




New Jersey . 










New Mexico... .. 


2,174 


10, 737 


2,081 


10,354 


Newliork .. 


North Carolina .. 










North Dakota 










Ohio 










Oklahoma.- 


907 


8,422 


829 


7,513 


Oregon 


Penr.svlyania 




■ 






Rhode Island . 










South Carolina 










South Dakota. . 










Tennessee 










Te.xas 


44,3V 5 


238, 740 


44,735 


233,477 


Utah 


Vermont 










Virginia 










Washinston 


17, 678 


87,092 


17, 715 


83,447 


West \ irginia 


Wisconsin. 










Wyoming 




















Total, individual 
returns with net 
income. Form 
1040. 


365, 523 
127, 098 


3, 023, 817 

254, 890 


260, 514 
133. 499 


1, 024, 516 
188, 287 


142, 362 
14,449 


835, 115 
28,266 


142, 501 
14. 744 


794, 675 
28 795 


Individual returns. Form 
1040A,< (see basic table 
12) 






Grand total 


492, 621 


3, 278, 706 


394.013 


1, 212, 803 


156,811 


863, 381 


157, 245 


823, 470 



For footnotes, see pp. 205-206. 



120 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 4. — Individual returns with net mcome, 1941, by States and Territories, 
and by sex and family relationship: Number of returns and net income — Con. 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 
[Money figures in thousands of dollars] 



States and Territories 



(1) 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia.. 

Florida 

Georgii 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire.- 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio .-_ 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee _ 

Texas 

Utah 

Vermont... 

Virginia-.- 

Washington 

West Virginia 

Wisconsin 

Wyoming 

Total, individ- 
ual returns 
with net in- 
come. Form 

1040 

Individual returns, 
Form 1040A,'' (see 
basic table 12) , 

Grand total 



Heads of families 



Single men and 
married men not 
living with 
wives 



Number 
of returns 

(14) 



5,804 

661 

1,064 

4,615 

37, 205 
7,830 

14, 523 

1,098 

4,545 

7,773 

5,972 

1,832 

1.733 

59, 182 

24, 613 

21,731 

11,715 

11,697 

6,841 

3,977 

12, 646 

38, 028 
45,415 
19, 569 

3,221 

22, 790 

4,240 

5,990 

705 

2, 350 

46, 651 

1,299 

151, 257 

8,491 

6, 199 

46, 073 
7,557 
9,133 

75, 927 
5, 887 
4, 042 
4, 630 
7, 852 

11,115 
2, 989 
1,829 
9,370 
6,323 
4, 843 

25,814 
1,579 




1, 490, 898 



Net in- 
come 

(15) 



16, 840 
1,693 
2,790 

12, 544 
97,612 

17, 799 
40, 986 

4,377 
15, 898 

22, 575 

18, 936 
5,847 
3,359 

167, 549 
56, 152 
42, 646 

23, 302 
27, 150 
15, 883 

9,611 
38, 626 
99, 397 
123, 086 
42, 960 
10, 157 

56, 114 
10, 162 

13, .349 
1,875 
5, 455 

123, 675 

2,811 

393, 774 

23, 941 

11,133 

117,948 

18, 560 

21, 273 

191, 778 

15,181 

10, 327 

7, 604 

21,994 

28,017 

7,534 

3,754 

26, 533 

15,575 

13, 976 

57, 631 
3,854 




3,190.711 



Single women and 
married women 
not living with 
husbands 



Number 
of re- 
turns 

(16) 



2,119 

172 

1,060 

1, 552 

24, 783 

2,749 

6,246 

507 

4,100 

3,454 

4,091 

552 

817 

16, 397 

7,511 

5,292 

3,279 

3,513 

3, 625 
1,313 

4, 514 
14, 601 

9,639 

5,602 

1,163 

9, l.'^4 

895 

1,782 

236 

834 

15,494 

57! 

57, 307 

3,526 

904 

18, 178 

3,625 

1,938 

30, 380 

3, 153 
1, 350 

709 
3,781 
8,496 
1, 104 

625 

4, 150 
3, 396 
1,241 

5, 118 
427 




730, 482 



Net in- 
come 

(17) 



4,420 

302 

2, 160 

3,381 

59, 405 

5, 033 
15,879 

1, 989 
9,468 
8, 189 

8, 123 
1,817 
1,372 

40, 166 

13,415 

8,724 

5,670 

6,837 

7,480 

2, 749 

10, 989 

31,060 

22, 047 

10, 653 

2,775 

17, 793 

1,748 

2,871 

786 

2.221 

34, 930 

1,247 

133, 641 

6,680 

1,350 

30, 114 

6,545 

3,621 

63, 842 

6, 720 
2, 820 
1,021 
7,334 

19, 659 
2, 188 
1,261 

9, 190 

7, 160 
2, 996 
9,532 
1,0,58 



068, 431 
546, 929 



1,215,360 



Not heads of families 



Single men and 
married men not 
living with 
wives 



Number 
of returns 

(18) 



9,039 

1, 9.59 
4,903 
5.862 

141,222 

17. 003 

34, 359 

4,272 

14, 658 

14, 449 

11,013 

4,218 

7,482 

169,725 

56, 914 
44, 612 
23. 033 
22, 516 
13,451 
12,841 
36, 819 
99, 356 

108, 208 

53, 525 
4,698 

54, 260 

12, 080 

13, 8.50 
2.184 
8, 194 

105, 028 

2, 976 
341,141 

14, 986 

15, 459 
125, 190 

14, 100 

19,365 

183,811 

16.010 

6, 730 

8,888 

14,118 

41,356 

4.612 

5, 670 

23.318 

34, 072 

17.360 

57, 774 
3,949 



2,062,618 
2. 649, 735 



4,712,353 



Net in- 
come 

(19) 



18,511 
5,210 
8,363 

11,878 
289, 723 

26, 198 

77, 526 
12. 091 
38, 856 
32, 533 
25, 733 
10, 758 
10, 978 

326, 771 
91, 793 
55, 808 
34, 180 
38.816 
27,419 
20, 424 
81. 328 
184, 306 
237, 635 

78, 200 
9,539 

95, 307 
19, 149 
19, 710 
5,174 
11,385 

204, 307 
5, 649 

623, 220 
24, 952 
16, 148 

229, 659 
23, 778 
31, 804 

341,851 

29, 962 

10,816 

9,713 

.30, 483 

85, 569 
7, 124 
7. 999 

47, 025 
62, 283 
31, 028 

86. 625 
7,040 




7, 779, 280 



Single women and 
married women 
not living with 
husbands 



Number 
of returns 



(20) 



12, 168 
1,801 
4. 460 
7,553 

149, 945 

15, 372 
40, 000 

5,489 
23, 008 
15,672 

18, 209 
2,079 
3, 850 

133, 118 
40, 720 
35, 003 

22, 262 
20, 708 

16, 189 
10, 756 
25. 888 
97, 716 
61,429 
43, 606 

7,243 
52. 934 

5,121 
14,012 

1,279 

8,628 
93, 360 

3, 464 
356, 048 

28, 253 

4,636 

119, 539 

19,056 

13, 215 
178, 779 

20, 467 
10, 940 
6, 132 

19, 629 
48. 760 

4, 684 

5, 762 

23, 749 

20, 706 
9, 964 

45, 027 
2, 326 



1,566,1.39 
3, 496, 913 



For footnotes, see pp. 205-200. 



STATISTICS OF INCOME FOR 1941, PART 1 



121 



Table 5. — Individual returns with net income, 1941, by taxable and nontaxable 
returns, by net income classes, and by sex and family relationship: Number of 
returns, net income, personal exemption, credit for dependents, and tax 

(For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 

[Net income classes and money figures in thousands of dollars] 



Net income classes 



(1) 



Taxable individual returns with net income: 

Form 1040A (est.)* 

Form 1040: 

Under 0.75 (est.). 

0.75 under 1 (est.) 

I under 1.5 (est.) -. 

1.5 under 2 (est.) 

2under 2.5 (est.) 

2.5 under 3 (est.) 

Sunder 4 (est.) 

4 under 5 (est.) 

Sunder 6 

Sunder 7 --- 

7 under 8 

5 under 9 

9 under 10 

10 under 11 - 

II under 12 

12 under 13 

13 under 14 

14 under 15 - 

15 under 20 

20 under 25 

25 under 30 

.30 under 40 

40 under 50 

SOimder 60 

rounder 70 

70 under 80 

.80 under 90 

90 under 100 

100 under 150 



150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000 __ 
1,000 under 1,500. 
1,500 under 2,000. 
■2,000 under 3,000. 
3,000 under 4,000. 
4,000 under 5,000. 
5,000 and over... 



Total, taxable individual returns with 
net income 



Nontaxable individual returns with net in- 
come: " 

Form 1040A (est.) < 

Form 1040: 

Under 0.75 (est.) 

•0.75 under 1 (est.) 

1 under 1.5 (est.) 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 

3 under 4 

4 under 5 



Total, nontaxable individual returns 
with net income 



Total, individual returns with net in- 
come 



Total 



Number of 
returns 



(2) 



6, 199, 542 

35, 917 
757, 627 

1, 281, 524 
2, 121, 571 

2, 317, 362 
1, 694, 737 
1, 643. 774 

514, 273 

249, 078 

150, 324 

102, 440 

72,278 

55. 985 

42, 757 

34, 072 

27, 374 

22. 776 

19, 134 

61, 158 

31, 609 

18, 384 

19, 785 
9. 988 
5,733 
3, 541 
2,307 
1,606 
1,178 
2,664 

922 

408 

209 

229 

119 

104 

48 

30 

4 

9 

5 

_- 



17, 502, 587 



4, 053, 166 



284, 

1, 309, 

1, 024, 

553, 

149, 

33, 

1, 



Net 
income ' 



(3) 



10, 560, 017 

15, 748 
669, 137 

1. 575, 321 

3, 741, 225 
5, 195. 153 

4, 642, 449 
5. 583, 497 

2, 276, 749 
1, 358, 489 

971, 826 
765, 131 
612. 873 
530, 776 
447, 880 
391, 304 
341, 667 
307, 168 
277, 123 
1,051.128 
703, 637 
501, 728 
680, 032 
444, 702 
312, 833 
228, 785 
172, 134 
135, 969 
111,402 
319, 925 
157, 982 
90. 997 
57, 095 
79, 173 
53, 532 
61, 792 
41. 269 
37, 406 
6,763 
20, 894 
18, 846 



10, 519 



45, 562, 076 



6, 971, 090 



475, 

250, 
1, 722. 
1, 809, 
1, 223, 

400. 

107, 
4, 



8, 267, 502 12, 965, 141 



25,770,089 | 58,527,217 



Personal 
exemp- 
tion " 

M) 



Credit for 
depend- 
ents 

(5) 



6, 133, 612 

2,131 
557, 720 
948, 977 

2, 653, 755 

3, 210, 983 
2. 378, 882 
2, 253, 981 

680, 532 

328, 045 

195, 609 

132, 911 

93, 400 

72, 173 

54, 792 

43, 788 

34, 862 

29, 024 

24, 568 

78, 205 

40, 086 

23, 240 

24, 861 

12,511 

7,213 

4,473 

2.887 

2,023 

1,456 

3,322 

1,147 

500 

263 

286 

148 

127 

59 

38 

5 

11 

7 



20, 032, 611 



5, 866, 187 

798, 008 

377, 929 

1, 913, 678 

1, 531, 475 

829, 455 

224, 616 

49, 678 

1,603 



382, 354 

112 

509 

24, 534 

99, 461 

410, 122 

491, 775 

567, 668 

186, 886 

98, 576 

60, 067 

40,139 

29, 281 

22, 271 

17, 047 

13, 527 

11, 101 
9,067 
7,785 

24, 539 

12, 585 
7,319 
7,846 
3,939 
2,194 
1,497 

883 

600 

467 

1,013 

336 

173 

64 

87 

43 

36 

16 

9 

2 

4 

4 



2, 635, 936 



3,013,028 

55, 681 
68, 789 
242, 609 
605, 394 
536. 762 
213,351 
67, 907 
3,338 



11,592,629 



31, 625, 240 



4, 806, 858 



7, 342, 794 



Tax 
(6) 



328, 479 

1,427 

8,831 

53, 656 

85, 398 

137, 714 

159, 482 

260, 722 

145, 290 

103, 327 

86, 163 

76, 840 

68, 500 

65, 212 

60, 119 

56, 751 

53, 384 

51, 284 
49, 293 

218, 006 
180, 224 
149, 462 
233, 375 
174, 834 
134, 509 
105, 158 
82, 713 
68, 520 
57, 475 
174, 926 
91.918 

52, 868 
34, 242 
48, 275 
31, 7.82 
38, 720 
27, 000 
23, 908 

4,413 
13, 694 
11,401 



6,119 



3, 815, 415 



3, 815, 415 



For footnotes, see pp. 205-206. 
568767—44 9 



122 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 5. — Individual returns with net income, 1941, by taxable and nontaxable 
returns, by net income classes, and by sex and family relationship: Number of 
returns, net income, personal exemption, credit for dependents, and tax. — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 
[Net income classes and money figures in thousands of dollars] 



Net income classes 



(1) 



Taxable individual returns 
with net income: 

Form 1040 A (est.)<- 

Form 1040: 

Under 0.75 (est) 

0.75 under 1 (est.)... 

1 under 1.5 (est.) 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 

Sunder 4 (est.) 

4 under 5 (est.) 

5 under 6- 

6 under 7 

7 under 8 

Sunder 9 

9under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

.300 under 400 

400 under 500 

500 under 750 

750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 

Total, taxable indi- 
vidual returns 
with net income. 

Nontaxable individual re- 
turns with net income: " 

Form 1040A (est.) < 

Form 1040: 

Under 0.75 (est.) 

0.75 under 1 (est.)... 

1 under 1.5 (est.) 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 

3 under 4 

4 under 5 



Total, nontaxable 
individual returns 
with net income. 

Total, individual 
returns with net 
incf)me 



Joint returns of husbands and wives, or of either 
husband or wife when no other return is filed 



Number 
of returns 

(7) 



1, 747, 581 

172 
1,205 

12, 243 
1, 253, 772 
1, 803, 594 
1, 379, 220 
1, 243, 420 

346, 965 
159, 625 
91, 058 
60, 098 
40, 654 
30, 886 
22, 621 
17, 856 

13, 679 
11,334 

9.324 

28, 021 

12, 883 

6,842 

6,382 

2,806 

1,496 

805 

520 

346 

229 

446 

118 

58 

24 

27 

11 

7 

4 

2 



8, 306, 335 



2, 913, 393 

173, 220 
lOO, 608 
979, 903 
907, 722 
517,997 
141, .395 
31, 200 
980 



5.8.32,418 



14, 138, 753 



Net 
income ^ 



(8) 



3, 927, 591 

79 

1,204 

16, 121 

2, 238, 268 

4, 052, 881 

3, 776, 461 

4, 217, 233 
1, 533, 400 

869, 832 

588, 449 

448, 696 

344, 503 

292, 774 

237, 005 

205, 128 

170, 702 

152, 815 

135, 034 

480, 228 

286, 581 

186, 527 

218, 217 

124, 861 

81, 560 

51.869 

38, 751 

29, 290 

21, 659 

53, 191 

20, 128 

12, 872 

6, 414 

9,405 

4,909 

4,136 

3,674 

2,644 



2,194 



24, 847, 286 



5, 561, 088 

83, 755 

148,011 

1,301,808 

1, 606, 1.34 

1, 145, .532 

378, 246 

101, 168 

4,200 



10,;329,942 



36, 177, 228 



Personal 
e.xemp- 
tion« 

(9) 



2, 621, 372 

56 

998 

12,748 

1, 868, 798 

2, 701, 203 
2, 067, 673 
1, 862, 939 

519,545 

238, 765 

136. 399 

89, 829 

61, 169 

46, 155 

33, 828 

26, 779 

20, 353 

16, 783 

14, 109 

41, 934 

19. 178 

10, 251 

9,549 

4,194 

2,245 

1,202 

775 

520 

341 

667 

176 

86 

36 

41 

17 

11 

6 

3 



12, 430, 733 



4, 370, 060 

257, 173 

247, 009 

1, 465, 135 

1, 360, 775 

777, 067 

212,341 

46, 875 

1,485 



8, 737, 920 4, 131, 781 



Credit 
for de- 
pendents 

(10) 



285, 659 

4 

52 

184 

56, 343 

S57, 438 

450, 498 

507. 4.32 

159, 340 

79, 821 

47, 291 

30, 692 

21, 764 

16, 256 

12, 081 

9,409 

7,474 

6,080 

5,100 

15, 222 

7,073 

3,791 

3,563 

1,563 

804 

438 

273 

169 

131 

243 

58 

45 

9 

19 



(20) 



2, 086, 338 



2, 556, 754 

44, 232 

43, 417 

180, 355 

537, 933 

501,097 

200, 980 

63,925 

3,088 



21,168,653 6,218,119 



Tax 

(11) 



80, 213 

35 

23 

278 

23, 718 
84, 145 

110,875 
169, 402 
85, 389 
59, 046 
47, 089 
41, 128 
35, 308 

33. 273 
29, 486 

27, 755 

24. 875 
23, 910 

22, 614 
94, 119 
69, 859 
53, 276 
72, 503 
47, 769 

34, 193 

23, 475 
18, 359 
14, 485 
10,931 

28, 370 
11, 760 

7,485 
3, 846 
5,610 
2,811 
2,524 
2,701 



658 



1, 404, 097 



1, 404, 097 



Separate returns of 
husbands and wives i' 



Men '8 



Number 
of returns 



(12) 



110, 768 

2,123 

5,143 

22. 177 

39, 286 

39, 564 

34, 576 

47, 413 

25,811 

18, 852 

13, 430 

10, 536 

8,619 

7,304 

6,121 

5,164 

4,596 

3,848 

3,492 

12,711 

7, 851 

5,085 

6,376 

3,570 

2,140 

1,441 

944 

650 

503 

1,181 

430 

183 

91 

95 

55 

50 

21 

16 

2 

4 

2 



16, 330 

7,997 
2, 045 
6, 627 
4, 320 
2, 275 
650 
145 



40, ,395 



492, 621 



Net 
income ' 

(13) 



226, 696 

919 
4,571 
28, 454 
69, 234 
88, 967 
95, 038 
162, 830 
114, 957 
103, 205 
86, 938 
78, 785 
73, 229 

69, 286 
64, 189 
59, 295 
57, 370 
51, 929 
50, 599 

219, 665 
175, 140 
138, 982 

220, 155 
159, 147 
116, 915 

93, 124 

70, 498 
54, 932 
47, 592 

142, 167 

73, 672 

40, 861 

24,811 

33, 140 

24, 697 

30,243 

17, 929 

20, 166 

3, 485 

9,452 

7, 599 



10, 519 



3, 221, 382 



28,194 

3,967 
1,809 
8,528 
7,548 
5,026 
1,754 
470 
27 



3, 278, 706 



For footnotes, see pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



123 



Table 5.- — Individual returns with net income, 1941, by taxable and nontaxable 
returns, by net income classes, and by sex and family relationship: Number of 
returns, net income, personal exemption, credit for dependents, and tax — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 
[Net income classes and money figures in thousands of dollars] 



Net income classes 



(1) 



Separate returns of husbands and wives i' — Continued 



Men 18 — Continued 



Personal 
exemp- 
tion 6 

(14) 



Credit 
for de- 
pendents 

(16) 



Tax 
(16) 



Women '^ 



Number 

of 
returns 

(17) 



Net 
income 5 

(18) 



Personal 
exemp 
tion 6 

(19) 



Credit 
for de- 
pendents 

(20) 



Taxable individual returns 
with net income: 

Form 1040A (est.)< 

Form 1040: 

Under 0.75 (est.) 

0.75 under 1 (est.)... 

1 under 1.5 (est.) 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 

3 under 4 (est.) 

4 under 5 (est.) 

5 under 6 

Sunder 7 

7 under 8 

8 under 9 ._. 

9 under 10 

10 under 11 

Umider 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 150 

150 under 200... 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 



Total, taxable indi- 
vidual returns 
with net income. 

Nontaxable individual re- 
turns with net income:" 

Form 1040A (est.) ^ 

Form 1040: 

Under 0.75 (est.) 

0.75 under 1 (est.).... 

1 under 1.5 (est.) 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 

3 under 4-.. 

4 under 5 



Total, nontaxable 
individualreturns 
with net income. 

Total, individual 
returns with net 
income 



83, 076 

137 
3,206 
15, 584 

33, 314 
36,913 

34, 577 
56, 171 
32, 128 
24, 557 
17, 790 
14, 251 
11,616 

9,823 

8,441 

7,088 

6,348 

5,484 

4,828 

17, 914 

11, 209 

7,242 

9,144 

5,080 

3,075 

2,077 

1,359 

933 

723 

1,712 

631 

263 

132 

137 

78 

73 

32 

23 

3 

5 

3 



8,373 

20 

17 

954 

3,420 

6,059 

6,550 

10, 610 

7,077 

6,257 

4,715 

3,859 

3,264 

2,738 

2,488 

2,108 

1,893 

1,629 

1,451 

5,499 

3,500 

2,307 

2,945 

1,632 

965 

775 

426 

296 

225 

512 

185 

80 

36 

48 

28 

17 

8 

3 

1 

1 

2 



10, 984 



150 
1,112 

2,998 
4,290 
5,355 
9,410 
8,033 
8,191 
7,902 
7,904 
8,241 
8,561 
8,598 
8,516 
8,931 
8,576 
8,980 
45, 536 
44, 876 

41, 225 
75,604 
62, 480 
50, 393 
42, 964 
33, 976 
27, 770 
24,525 
78, 353 

42, 744 
24, 400 
16,213 
20, 557 
15, 638 
19, 780 
11,665 
12, 231 

1,926 
7,270 
5,983 



126, 906 

32, 400 

24, 773 

47, 502 

35, 033 

19, 934 

13,512 

18, 782 

10, 363 

7,791 

5,575 

4,223 

3,074 

2,400 

2,103 

1,689 

1,415 

1,188 

1,033 

3,572 

1,998 

1,287 

1,447 

789 

478 

328 

206 

132 

108 

274 

101 

42 

26 

33 

12 

8 

5 

4 



182, 691 

14, 027 

21, 822 
58, 628 

60, 682 
44, 388 
37, 053 
64, 644 
46, 301 
42, 571 
36, 068 
31,631 
26, 077 

22, 753 
22, 018 
19, 393 
17, 667 
16, 039 
14, 952 

61, 565 
44, 421 
35, 062 
49, 816 
35, 144 
26, 097 
21, 250 
15, 441 
11,182 
10, 202 
33, 101 
17, 528 

9,354 
7,107 
11,357 
5,538 
4,608 
4,180 
4,394 



95, 180 

1,514 

8,689 

18, 779 

13, 754 

8,142 

6,476 

10, 645 

5,512 

4,397 

3,300 

2,673 

1,864 

1,552 

1,402 

1,054 

901 

790 

706 

2,519 

1,451 

964 

1,077 

627 

394 

298 

161 

126 

94 

240 

96 

39 

34 

38 

17 

9 

4 

5 



2,324 

77 

128 

1,234 

1,649 

1,132 

938 

1,699 

994 

766 

614 

523 

422 

326 

277 

225 

214 

184 

159 

589 

319 

222 

261 

161 

93 

80 

52 

40 

22 

65 

34 

19 

11 

4 

4 

3 

(20) 

5 



4,700 
3,421 



6,119 



467, 183 



838, 055 



370, 549 



1, 194, 873 



195, 526 



15,870 244,325 



12, 248 

5,947 
2,178 
8,936 
6,213 
3,318 
976 
213 



15, 905 

312 

331 

1,379 

2,517 

2,323 

943 

289 

20 



6,593 

10,716 

2,268 

3,179 

560 

61 

83 

4 



5,596 

5, 256 

1,962 

3,804 

958 

129 

210 

12 



4,945 

6,956 
1,984 
3,489 

732 
76 

123 



1,961 

246 
501 
802 
337 
64 
108 



40, 036 



24, 018 



17,930 



18,311 



4,026 



507, 220 



116.! 



1, 212, 803 



For footnotes, see pp. 205-206. 



124 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 5. — Individual returns with net income, 1941, by taxable and nontaxable 
returns, by net income classes, and by sex and family relationship: Number of 
returns, net income, personal exemption, credit for dependents, and tax — Continued 
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 
[Net income classes and money figures in thousands of dollars] 



Net income classes 



(1) 



Community property returns " 



Men's 



Number 

of 
returns 

(22) 



Net in- 
come * 



(23) 



Personal Credit for 



exemp- 
tion 6 

(24) 



depend- 
ents 



(25) 



Tax 
(26) 



Women " 



Number 

of 
returns 

(27) 



Taxable individual returns with net in- 
come: 

Form 1040A (est.) * 

Form 1040: 

Under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.5 (est.) 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 

3 under 4 (est.) 

4 under 5 (est.) 

5 under 6. 

6 under 7 

7 under 8 

8 under 9 

9 under 10 

10 under 11 



llimder 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20imder25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90- 

sounder 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000. _. 
1,000 under 1,500. 
1,500 under 2,000. 
2,000 under 3,000. 
3,000 under 4,000. 
4,000 under 5,000. 
6,000 and over 



14, 289 

122 

907 

2,950 

12, 298 

19, 286 

14, 167 

29, 434 

17, 072 

10, 250 

6,985 

4,849 

3,535 

2,813 

2,177 

1,667 

1,359 

1,150 

947 

3,007 

1,644 

936 

1,033 

511 

302 

173 

112 

76 

57 

117 

42 

24 

10 

11 

5 

6 

3 



28, 101 

60 
816 
3,748 
22,283 
43, 332 
38, 849 
101,451 
76, 123 
56, Oil 
45, 182 
36, 247 
29, 980 
26, 665 
22, 710 
19, 133 
16, 975 

15, 496 
13,718 
51,621. 
36,504 
25, 559 
35, 465 
22, 719 

16, 408 
11, 192 

8,331 
6,464 
5,386 
14, 020 
7,152 
5,434 
2,732 
3,679 
2, 269 
3,421 
2,691 



10, 717 

22 

597 

2,073 

8,978 

13, 679 

9,940 

20, 639 

12,253 

6,985 

4,831 

3,369 

2,472 

2,047 

1,525 

1,261 

1,046 

836 

682 

2,297 

1,287 

' 763 

832 

446 

271 

163 

100 

74 

43 

105 

39 

22 

8 

12 

3 

4 

3 



1,844 



18 

344 

1,722 

3,725 

3,440 

8,451 

4,680 

3,615 

2,442 

1, 690 

1,321 

1,059 

814 

628 

540 

424 

401 

1,168 

645 

381 

403 

217 

123 

75 

50 

35 

34 

51 

19 

14 

2 

6 

2 

5 

2 



1,296 

3 
17 
122 
1,086 
2,422 
2,416 
7,284 
6,433 
6,301 
4,777 
4,207 
3,807 
3,648 
3,360 
3,013 
2,847 
2,773 
2,679 

11, 145 
9,529 
7,667 

12, 093 
8,864 
6,824 
5,000 
3,864 
3,156 
2,674 
7,123 
3,770 
2,771 
1,592 
1,765 
855 
1,320 
1,199 



3; 878 



1,161 



Total, taxable individual re- 
turns with net income 



154, 327 



861, 804 



110,396 



40, 399 



149, 760 



Nontaxable, individual returns with net 
income: " 

Form 1040A (est.) * 

Form 1040: 

Under 0.75 (est.)... 

0. 75 under 1 (est.) 

1 under 1.6 (est.) 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.6 under 3 (est.) 

3 under 4 

4 under 5 



160 

1,667 

436 

170 

55 

4 

1 

1 



746 

375 

187 

90 

9 

3 

3 



Total, nontaxable individual 
returns with net income 



2,484 



Total, individual returns with 
net i ncome 



166,811 



863, .381 



120 

1,124 

312 

135 

75 

3 

2 

2 



183 

129 

66 

24 

6 

1 

4 



1,771 



483 



112,167 



40, 882 149, 760 157, 245 



14,641 

190 

1,076 

3,032 

12, 303 

19, 225 

14, 606 

29, 389 

17, 574 

10, 311 

6,964 

4,815 

3,537 

2,699 

2,147 

1,629 

1,322 

1,129 

907 

2,836 

1,522 

844 

973 

446 

219 

128 

99 

64 

50 

90 

27 

18 

9 

4 

5 

3 

1 



154, 734 



103 

1,784 
410 
165 
27 
22 



2,611 



For footnotes, .see pp. 205-201). 



STATISTICS OF INCOME FOR 1941, PART 1 



125 



Table 5. — Individual returns with net income, 1941, by taxable and nontaxable 
returns, by net income classes, and by sex and family relationship: Number of 
returns, net income, personal exemption, credit for dependents, and tax — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 
[Net income classes and money figures in thousands of dollars] 



Net income classes 



(1) 



Taxable individual returns with 
net income; 

Form 1040A (est.) * 

Form 1040: 

Under 0.75 (est.) 

0.75 under 1 (est.) 

I under 1.5 (est.) 

1.5 under 2 (est.) 

2imder2.5 (est.) 

2.5 under 3 (est.) 

3 under 4 (est.) 

4 under 5 (est.) 

5 under 6 

C under 7 

7 under 8 

8 under 9 

9 under 10 

10 under 11 

II under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30._. 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

.300 under 400 

400 under 500 

500 under 750 

750 under 1,000 

1,000 under 1,500 

1,500 under 2,000. 

2.000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 



Community property returns'' — 
Continued 



Women '* — Continued 



Net in- 
come 5 



(28) 



Total, taxable individ- 
ual returns with net 
income.. 



Nontaxable individual returns 
with net income:" 

Form 1040A (est.) * 

Form 1040: 

UnderO.75 (est.) 

0.75 under 1 (est.) 

1 under 1.5 (est.) 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 

3iuider 4 

4 under 5 



Total, nontaxable in- 
dividual returns with 
net income 



Total, individual re- 
turns with net in- 
come 



28,692 

99 
960 
3,850 
22, 305 
43, 170 
39, 793 
101, 233 
78, 292 
56, 384 
44,994 
35, 956 
29, 960 
25, 573 
22, 507 
18, 705 
16, 508 
15, 229 
13, 126 
48, 633 
33, 801 
23, 064 
33, 473 
19, 869 
11,913 
8,273 
7,330 
5,437 
4,706 
10, 864 
4,654 
3,979 
2,483 
1,310 
2,269 
1,670 



Personal 
exemp- 
tion 8 

(29) 



821, 935 



103 

800 
361 
182 
44 
45 



10, 981 

35 

740 

2,132 

9,458 

14, 913 

11,866 

23, 810 

13, 951 

8,739 

5,863 

4,106 

2,980 

2,333 

1,841 

1,413 

1,146 

952 

795 

2,442 

1,303 

721 

827 

366 

185 

109 

92 

66 

46 

77 

22 

13 

8 

3 

5 

3 

1 



Credit 

for 
depend- 
ents 
(30) 



754 

(20) 

3 

195 

647 

1,479 

1,534 

3,323 

1,905 

1,196 

858 

575 

419 

315 

257 

199 

162 

139 

121 

354 

190 

120 

118 

• 64 

30 

24 

15 

14 

8 

11 

3 

4 

(20) 



Tax 

(31) 



Heads of families " 



Single men and married men 
not living with wives 



(20) 



1,423 

6 

18 

137 

1,121 

2,499 

2,492 

7,535 

6,817 

5,468 

4,840 

4,254 

3,881 

3,575 

3,376 

3,006 

2,823 

2,771 

2,507 

10, 633 

8,912 

6,992 

11, 490 

7,777 

5,057 

3,708 

3,408 

2,700 

2,359 

5.566 

2,569 

1,878 

1,380 

644 

855 

534 

259 



Number of 
returns 



(32) 



124, 333 



1,534 



'77 

1,340 

360 

178 

8 

30 



823, 470 126, 327 



15, 039 135, 274 



35 

124 
38 
43 
38 
16 



295 



15,334 



178, 491 

3 

336 

2,890 

128,919 

127, 862 

73, 362 

81, 169 

27. 044 

13, 893 

8,254 

5,542 

3,851 

2,866 

2,142 

1,728 

1,379 

1,133 

912 

2,876 

1,357 

742 

752 

370 

203 

144 

82 

58 

35 

88 

25 



Net in- 
come 5 



(33) 



377, 883 

1 

313 

3,815 

228, 186 

284. 890 

200, 726 

276, 274 

119, 449 

75, 701 

53, 452 

41, 365 

32, 652 

27, 161 

22, 424 

19, 841 
17, 214 
15,289 
13, 196 
49, 474 
30, 242 

20, 247 
25, 681 
16, 452 
11,067 

9,372 
6,133 
4,909 
3,317 
10, 601 
4,314 
1,707 
1,692 
3,178 
1,740 
1,872 
2,458 
1,463 



Personal 
exemp- 
tion 8 

(34) 



267, 737 

1 

250 

3, 031 

191, 519 

190, 793 

109, 285 

120, 978 

40, 202 

20, 818 

12, 320 

8,201 

5,738 

4,403 

3,184 

2,562 

2,087 

1,694 

1,411 

4,268 

2,068 

1,104 

1,112 

55 

304 

216 

121 

86 

52 

132 

38 

13 



668, 542 2, 015. 750 996, 323 



484, 182 

25, 688 

30, 931 

163, 260 

80, 380 

29,271 

6,885 

1,687 

72 



822, 356 



135, 274 1, 490, 



691, 225 

12, 562 

27, 545 

214, 612 

140, 403 

64,337 

18, 486 

5,483 

309 



726, 273 

38, 095 

45,400 

243, 286 

120, 176 

43, 866 

10, 352 

2,470 

108 



1, 174, 961 1, 230, 026 



3, 190, 711 2. 226, 348 



For footnotes, see pp. 205-206. 



126 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 5. — Individual returns with net income, 1941, by taxable and nontaxable 
returns, by net income classes, and by sex and family relationship: Number of 
returns, net income, -personal exemption, credit for dependents, and tax — Continued 



For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 
[Net income classes and money figures in thousands of dollars] 





Head of families "—Continued 


Net Income classes 


Single men and 
married men 
not living with 
wives— Con. 


Single women and married women not living 
with husbands 


(1) 


Credit for 
depend- 
ents 

(35) 


Tax 
(36) 


Number 

of 

returns 

(37) 


Net in- 
come 5 

(38) 


Personal 
exemp- 
tion 6 

(39) 


Credit for 
depend- 
ents 

(40) 


Tax 
(41) 


Taxable individual returns with 
net income: 

Form 1040A (est.) * 


21, 444 

(20) 

6 

109 

4,003 

18, 021 

17, 324 

23, 631 

8,659 

4,797 

2,876 

1,909 

1,388 

1,029 

721 

592 

519 

366 

345 

1,051 

487 

274 

297 

140 

78 

55 

30 

26 

19 

33 

13 

2 

2 

6 

(20) 
(20) 

1 
(20) 


7,116 

(20) 

4 
57 
2,505 
6,541 
6,611 
12, 198 
7,138 
5,466 
4,519 
3,965 
3,520 
3,197 
2,903 
2,797 
2,596 
2, 473 
2,275 
10, 023 
7,561 
5,904 
8,652 
6-, 368 
4,682 
4,239 
2,972 
2,475 
1,710 
5,680 
2,601 
945 
931 
2,054 
1,126 
965 
1,789 
1,098 


52, 535 

42 

243 

2.467 

56, 724 

33, 299 

17, 372 

16, 954 

6,044 

3,306 

2,029 

1,416 

1,043 

798 

606 

508 

371 

311 

276 

921 

434 

280 

259 

160 

84 

36 

22 

23 

13 

47 

13 

10 

4 

4 

4 

2 


103, 652 

13 

220 

3,242 

98, 924 

73, 695 

47, 410 

57, 690 

26, 952 

18, 033 

13, 124 

10, 516 

8,847 

7,571 

6,347 

5,840 

4,637 

4,190 

3,994 

15, 877 

9,672 

7,640 

8,880 

7,076 

4.608 

2,341 

1,648 

1,942 

1,214 

5,504 

2,214 

2,280 

1,050 

1,462 

1,813 

1,167 


78, 803 

12 

154 

2,551 

83, 958 

49, 632 

25, 817 

25, 217 

8,941 

4,807 

2,976 

2,131 

1,511 

1,161 

890 

742 

517 

443 

397 

1,419 

638 

414 

386 

238 

125 

52 

33 

33 

20 

70 

19 

15 

6 

6 

5 

3 


3,318 


1,741 


Form 1040: 

Under 0.75 (est.) 


15 


0.75 under 1 (est.). _ 

1 under 1.5 (est.) __ 

1.5 under 2 (est.)... 


6 

74 

1,123 

3,342 

2,582 

3,243 

1,305 

753 

449 

347 

267 

198 

144 

123 

92 

69 

75 

226 

99 

76 

84 

52 

30 

11 

11 

6 

6 

20 

7 

5 


5 

51 

1,067 


2under 2.5 (est.)... 


1,801 


2.5 under 3 (est.) 

3 under 4 (est.) 


1,710 
2,734 


4 under 5 (est.). . 


1,743 


5under6 


1,364 


€ under 7 


1,163 


7 under 8 . 


1,054 
979 


8under9._. ... 


9 under 10 


923 


10 under 11 


843 


Ilimderl2 


861 


12 under 13 


730 


13 under 14 


700 


14 under 15.. 


723 


15 under 20... .. 


3,336 


20 under 25... ..... 


2,506 


25 under 30... ... 


2,330 


30 undor 40... 


3,020 


40 under 50_._ 


2,856 
1,996 


SO under 60... 


60 under 70... 


1,056 


70under80 . 


772 


80 under 90 


958 


90 under 100 


598 


100 imder 1,50 


3,073 


150 under 200 _ 


1,636 


200 under 250 ._ 


1,340 


250 under 300 


514 


300 under 400 




833 


400 under 500 




893 


500 under 750 


(20) 


820 


750 under 1,000 




1,000 under 1,500... 












1,500 under 2,000 . 












2,000 under 3,000... 
















3,000 under 4,000.. 
















4,000 under 5,000. 
















5,000 and over 
































Total, taxable individ- 
ual returns with net 
come . 


110,252 


147, 654 


198, 660 


571, 284 


294, 142 


18,140 


48, 643 






Nontaxable individual returns 
with net income:" 
Form ]040A(est.)< 


232, 705 

4,060 

5,236 

21, 686 

45, 888 

29, 063 

10, 306 

3,604 

226 




370, 862 

13, 834 

24, 049 

94. 980 

24,812 

2, 767 

452 

65 

1 


443, 277 

6,765 

21, 310 

122, 838 

42, 392 

6, 063 

1,214 

211 

4 


556, 293 

20, 390 

35, 038 

141, 373 

37, 250 

4,181 

678 

98 

2 


99, 329 

2,052 

2,978 

9,616 

11,636 

2, 692 

666 

137 

3 




Form 1040: 

Under 0.75 (est.) 






0.75 under 1 (est.) 






1 under 1.5 (est.). 






1.5 under 2 (est.) 






2 under 2.5 (est.) 






2.5 under 3 (est.). 






3under4 






4 under 5. 














Total, nontaxable in- 
dividual returns with 
not income 


352, 674 




531, 822 


644, 076 


795, 302 


129, 010 










Total, individual re- 
turns with net in- 
come 


462, 926 


147,654 


730, 482 


1, 215, 360 


1, 089, 444 


147, 150 


48, 643 



For footnotes, see pp. 20.5-20B. 



STATISTICS OF INCOME FOR 1941, PART 1 



127 



Table 5. — Individual returns with net income, 1941, by taxable and nontaxable 
returns, by net income classes, and by sex and family relationship: Number of 
returns, net income, personal exemption, credit for dependents, and tax — Continued 

.[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 
[Net income classes and money figures in thousands of dollars] 





Not heads of families 


Net income classes 


Single 


men and married men not living with 


wives 


(1) 


Number of 
returns 

(42) 


Net in- 
come 5 

(43) 


Personal 
exemption' 

(44) 


Credit for 
dependents 

(45) 


Tax 

(46) 


•Taxable individual returns with net 
income: 
Form 1040A (est.) * 


2, 503, 249 

356 

291, 505 

579, 516 

357, 061 

165, 180 

97, 422 

121, 951 

40, 390 

15, 110 

9,454 

6,476 

4,631 

3,598 

2,766 

2,170 

1,867 

1,470 

1,268 

4,000 

2,105 

1,280 

1,303 

665 

457 

237 

188 

138 

95 

219 

81 

39 

19 

19 

12 

9 

4 

2 

1 

2 

1 


3, 817, 766 

246 

257, 737 

717,015 

615, 705 

365, 633 

268, 320 

413, 928 

179, 228 

82, 431 

61, 107 

48, 407 

39, 271 

34, 124 

28, 953 
24, 922 

23, 293 
19,819 
18, 388 
68, 761 
46, 870 
34, 944 
44, 913 

29, 608 

24, 977 
15,311 
13, 973 
11, 728 

9,003 
26, 266 
13, 900 
8,766 
5,262 
6,518 
5,408 
5,363 
3,423 
2,349 
1.522 
4,547 
3,949 


1, 877, 437 

157 

218, 984 

440, 291 

272, 765 

128,144 

74, 871 

91, 668 

30, 682 

11,490 

7,135 

4,976 

3,565 

2,750 

2,127 

1,664 

1,440 

1,133 

920 

3,007 

1,589 

970 

984 

503 

348 

179 

144 

104 

72 

166 

61 

29 

14 

14 

9 

7 

3 

2 

1 

2 

1 


45, 604 

2 

146 

11,501 

21, 693 

15, 700 

7,214 

7,495 

2,248 

981 

576 

387 

295 

222 

187 

162 

142 

97 

81 

285 

162 

77 

92 

61 

44 

21 

19 

6 

13 

31 

7 

2 

3 

2 

(20) 

1 


156,481 


Form 1040: 

Under 0.75 (est.) 


8 


0.75 under 1 (est.) 


2,986 


1 under 1.5 (est.) 


23, 974 


1.5 under 2 (est.) 


29, 634 


2 under 2.5 (est.) _ . 


20, 742 


2.5 under 3 (est.) 


17, 672 




31, 927 


4 under 5 (est.) 


15, 974 


5 under 6 


8,311 


6 under 7 - -- 


6,833 


7 under 8 - 


5,980 


8under9. _ 


5,272 


Sunder 10 


4,937 


10 under 11 


4,487 


11 under 12 . . 


4,196 


12 under 13 


4,174 


13 under 14 


3,734 


14 under 15. 


3,676 


15 under 20 


15, 746 


20 under 25 


13, 132 


25 under 30 


11,083 


30 under 40- .- -1 


16, 209 


40 under 50 


12, 108 


50 under 60 _ .._ ._ 


11,002 


60under70. -_ . _ 


7,158 


70 under 80 


6,860 


80 under 90 - - 


6,043 


90 under 100 


4,781 


100 under 150 


14, 739 


150 mider 200 


8,351 


200 under 250 


5,195 


250 under 300 


3,253 


300 under 400 - .. - 


4,154 


400 under 500 


2,910 


500 under 750 


3,464 


750 under 1,000 


2,441 


1,000 imder 1,500 




1,774 


1,500 under 2, 000 


1 

2 


1,145 


2,000 under 3,000 


2,388 


3, 000 mider 4 000 


1,208 


4, 000 under 5,000 






























Total, ta.xable individual returns 
with net income 


4, 216, 316 


7, 403, 654 


3, 180, 407 


115, 561 


506, 142 






^Nontaxable individual returns with net 
income: " 
Form 1040A (est.) * 


146, 486 

283. 138 

25, 629 

33, 729 

6,006 

909 

125 

15 


139, 171 

162, 556 

22. 035 

39, 579 

9,922 

1,971 

342 

49 


109, 880 

212, 164 

20, 409 

28, 714 

5,280 

854 

117 

13 


63, 532 

2,294 

7,415 

16, 619 

6,040 

1,370 

272 

35 




Form 1040: 

Under 0.75 (est.) 




0.75 under 1 (est.) 




1 under 1.5 (est.)__ 




1.5 under 2 (est.) 




2 under 2.5 (est.) 




2.5 under 3 (est.) 




3 under 4 




















Total, nontaxable individual re- 


496,037 


375, 625 


377, 430 


97, 577 








Total, individual returns with 
net income 


4, 712, 353 


7, 779, 280 


3, 557, 836 


213, 139 


506, 142 



For footnotes, see pp. 205-206. 



128 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 5. — Individual returns with net income, 1941, by taxable and nontaxable 
returns, by net income classes, and by sex and family relationship: Number of 
returns, net income, personal exemption, credit for dependents, and tax — Continued 

[For description of items and classifications, and metliods of tabulating and estimating data, see pp. 4-10] 

[Net income classes and money figures in thousands of dollars] 



Net income classes 



(1) 



Taxable individual returns with net 
income: 

Form 1040A (est.) * 

Form 1040: 

Under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.5 (est.) 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5 under 3 (est.) 

3 under 4 (est.) 

4 under 5 (est.) 

5 under 6 

6 under 7 

7 under 8 

8 under 9 : 

9 under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

sounder 90 

90 under 100.- 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000. 

1,000 under 1,500._ 

1,500 under 2,000- 

2,000 under 3,000 

3,000 under 4,000. _.. __ 

4,000 under 5,000 

5,000 and over. 



Not heads of families — Continued 



Single women and married women not living with husbands 



Number of 
returns 



(47) 



Total, taxable individual returns 
witli net income 

Nontaxable individual returns with net in- 
come: I' 

Form 1040A (est.) « 

Form 1040: 

Under 0.75 (est.) - 

0.75 under 1 (est.) 

1 under 1.5 (est.) - . 

1.5 under 2 (est.) 

2 under 2.5 (est.). 

2.5 under 3 (est.) 

3 under 4 

4 under 6 



Total, nontaxable individual re- 
turns with net income 

Total, individual returns with 
net net income . 



1,451,082 

509 

432, 439 

608, 747 

226, 175 

89, 418 

50, 600 

55, 262 

23, 010 

9,940 

6,575 

4,485 

3,334 

2,621 

2,074 

1,661 

1,386 

1,213 

975 

3,214 

1,815 

1,088 

1,260 

671 

354 

249 

134 

119 

88 

202 

85 

26 

20 

27 

11 

16 

7 

5 

1 



Net in- 
come 5 



(48) 



1, §60, 945 

304 
381, 494 
740, 448 
385, 640 
198, 196 
138, 799 
188, 215 
102, 047 

54, 320 

42, 510 
33, 528 

28, 354 
24, 868 
21, 727 
19, 046 
17, 301 
16, 362 
14, 115 

55, 304 
40, 405 

29, 702 

43, 430 
29, 827 
19, 290 
16, 054 
10, 030 
10, 086 

8,323 
24, 211 
14, 420 
5,744 
5,544 
9,124 
4,889 
9,313 
6,045 
6.390 
1,756 



Personal 
exemption 



(49) 



2, 980, 898 



11,5,057 

340, 119 

32, 128 

27, 481 

1,110 

80 

38 

2 



516, 015 



3, 496, 913 



4, 624, 107 



102, 271 

199, 423 

27, 441 

30, 931 

1,820 

179 

101 



362, 172 



4, 986, 278 



1,088,312 

197 

324, 102 

451, 787 

171, 210 

67, 564 

38, 378 

41,913 

17,318 

7,487 

4,995 

3,375 

2,485 

1,950 

1,553 

1,237 

1.025 

909 

721 

2,405 

1,363 

820 

943 

506 

266 

186 

102 

91 

66 

152 

65 

20 

15 

20 

9 

13 

5 

4 

1 



Credit for 
dependents 

(50) 



13, 034 



2, 233, 568 



86, 293 

254, 820 

25, 240 

22, 433 

965 

60 

28 

2 



389, 840 



133 

9,940 

8,860 

3,226 

1,696 

1,784 

678 

390 

246 

157 

140 

128 

79 

82 

66 

79 

53 

145 

no 

72 
84 
48 
26 
18 
7 
9 



(20) 



41, 365 



42, 738 

2,177 

8,745 

12, 042 

1,081 

131 

76 

4 



66, 995 



2, 623, 409 



108, 360 



For footnotes, see pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



129 



Table 6. — Individual returns with net income and with no net income,^ 1941, by 
States and Territories: Amount of each specific source of income and deduction, net 
income, and deficit, and for returns with net income, the personal exemption and 
credit for dependents 

fFor description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 

[Thousands of dollars] 



States and Territories 



(1) 



Alabama 

Alaska 

Arizona 

Arkansas, _ 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida . 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

M ississippi 

M issouri 

Montana 

Nebraska 

Nevada 

New IT-ainpshire 

New Jersey 

New Mexico 

New "Sork 

North Carolina 

North Iiakota 

Ohio 

Oklahoma _ . 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee .- 

Texas,. .._ ... 

Utah 

Vermont 

Virginia 

AVashington 

AVest Virginia 

Wisconsin 

"Wj'oniicg 

Total, individual 
returns, Form 

1040 

Individual returns. Form 
1040A * (see basic tible 
11) 



O rand total , . 47. 082, 403 



Sources of income 



Salaries and other 
compensation 



Returns 
with net 
income 

(2) 



29, 915, 969 
17, 166, 434 



Returns 
with no 
net in- 
come 

(3) 



226 
99 

5,822 
319 

1,409 
89 
206 

1,114 

628 

45 

151 

4, 553 
946 
476 
418 
406 
698 
437 
414 

2,734 

1,048 
720 
59 

1,466 
158 



Dividends from 
domestic and for- 
eign corporations ^i 



Returns 
with net 
income 

(4) 



14, 486 
959 
,121 
,997 
,600 



,784 
,739 
,980 
,123 
,303 
,907 
,670 
.809 
,302 
,934 

732 
,520 
,193 
,030 

702 
,666 
,597 



57, 382 



3, 212, 525 



Returns 
with no 
net in- 
come 

(5) 



97 

16 

196 

47 

7,624 

299 

2,495 

2,438 

288 

2,268 

525 

26 

58 

4,018 

743 

294 

435 

509 

333 

886 

1,029 

6,536 

1,776 

672 

44 

1,717 

81 

280 

230 

269 

3,333 

70 

31,512 

IfS 

47 

4,772 

321 

292 

e, 039 

879 

65 

63 

264 

1,197 



61 
612 
666 
221 
507 

58 



86, 362 



Interest 



Bank deposits, 
notes, mortgages. 
corporation bonds 



Returns 
with net 
income 

(6) ' 



5,755 

365 

2,551 

2,144 

95, 251 

10, 022 

25, 876 

4,152 

9,218 

11,784 

4, 700 

942 

2,289 

66, 230 

12, 959 

9,624 

6,449 

5,402 

8,740 

6,091 

16, 343 

51. 324 

25, 413 

14, 154 

2,454 

18, 303 

2,015 

4,466 

1,052 

3,600 

41 651 

1,334 

204, 030 

3,432 

1. 697 

35, 108 

4, 029 

8,521 

65, 5 a 

9,727 

2,836 

1.281 

6, 106 

19,202 

2.031 

3,351 

7,422 

14, 667 

2,180 

32,916 

1,315 



S98, 055 



86,362 1 898.055 



Returns 
with no 
net in- 
come 

(7) 



48 
5 

64 

41 

2,115 

116 

315 

170 

79 
589 

98 
2 

31 
1,182 
156 
137 
125 

93 
229 
201 
163 
1,187 
361 
189 

28 
.369 

46 

82 
123 

64 
1,044 

27 
7, 350 

49 

16 
466 
119 
133 
1,092 
131 

36 

57 
108 
537 

(20) 

6 
115 
169 
24 
85 
19 



19, 991 



Government 
obhgations 



Partially tax- 
exempt (subject 
to surtax only) 22 



Returns 
with net 
income 23 

(8) 



458 
24 

207 

395 
8,076 
1,323 
1,436 

114 
1,037 
1,541 

579 

93 

94 

8,558 

3,636 

986 
1,143 
2,053 
1,079 

432 
2,245 
3,735 
2,149 
1,524 

206 
3,257 

197 

479 

102 

296 
2,391 

110 
14, 5.52 

619 

225 
9,515 
1,813 

519 
7,023 

492 

385 
97 

704 

2,968 

48 

293 

930 
1,069 

562 
1,560 

T41 



S3, 472 

(40) 



Return 
with no 
net in- 
come 28 

(9) 



93. 472 



(20) 



33 

7 

245 

17 

21 

5 

5 

60 

17 



(20) 



3 

127 

19 

24 

21 

7 
17 

4 
26 
112 
28 
41 

2 
45 

4 
29 

5 

43 

1 

616 

7 

2 

146 

20 

23 

154 

5 

5 

2 

7 

73 



2,076 



For footnotes, see pp. 205-206. 



130 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 6. — Individual returns with net income and with no net income,^ 1941, hy 
States and Territories: Amount of each specific source of income and deduction, net 
income, and deficit, and for returns with net income, the personal exemption and 
credit for dependents — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 

[Thousands of dollars] 





Sources of income— Continued 




Interest — Con. 


Dividends on 
share accounts in 

Federal savings 
and loan associa- 
tions (subject to 
surtax only) 20 


Rents and 


royalties 


Annu 




States and Territories 


Government obli- 
gations—Con. 


ties*' 




Taxable (subject 
to normal tax 
and surtax) 24 




(1) 


Retui-ns 
with net 
income " 

(10) 


Returns 
with no 
net in- 
come 25 

(11) 


Returns 
with net 
income 

(12) 


Returns 
with no 
net in- 
come 

(13) 


Returns 
with net 
income 

(14) 


Returns 
with no 
net in- 
come 

(15) 


Returns 

with net 

income 

(16) 


Returns 
with no 
net in- 
come 

(17) 




150 

22 

100 

44 

2,039 

113 

297 

43 

98 

205 

56 

46 

46 

1,768 

333 

121 

231 

235 

187 

67 

321 

610 

577 

129 

111 

346 

32 

51 

11 

35 

480 

10 

2,134 

69 

27 

923 

57 

121 

821 

137 

94 

14 

213 

355 

55 

37 

171 

468 

29 

468 

27 




48 

1 

6 

26 

302 

34 

88 

8 

99 

108 

52 

6 

4 

481 

137 

34 

43 

70 

47 

29 

170 

277 

125 

104 

8 

160 

4 

16 

3 

13 

135 

13 

798 

43 

7 

309 

136 

48 

307 

34 

26 

1 

67 

208 

4 

23 

46 

49 

22 

82 

7 




16, 373 
1,384 
6,884 

11,120 
235, 501 

17, 053 
26, 263 

4,490 
22, 268 
24,947 

18, 934 
6,017 
4 754 

I83! 297 
46, 103 
34, 996 

34, 634 
16, 575 
30, 276 

6,410 
25. 133 

35, 874 
67, 379 

25. 542 
8,934 

42, 138 
5,544 

13, 720 
2,684 
4,167 

44, 744 

4,462 

130, 091 

20, 866 
3,913 

99, 098 

26, 040 

14, 487 
93. 787 
10. 934 

9.379 
4,515 
22, 853 
103,514 
3, 526 
3,168 
20, 329 
33, ,523 
13,940 
33, 678 
3,233 


224 

22 
199 
180 
5,404 
317 
379 

44 

69 

1,266 

533 

10 

80 
2,783 
480 
425 
463 
208 
493 
218 
175 
1,355 
825 
299 
117 
853 
147 
381 

34 
132 
838 

96 

4,403 

164 

59 

1,295 

759 

293 

1,422 

45 
140 

92 

261 

2,658 

(20) 

4 

236 

401 

187 

69 

64 


474 

57 

560 

603 

22, 327 

2.819 

3,335 

542 

2,787 

2,520 

1,047 

214 

197 

14, 903 

4,282 

1,888 

1,581 

1,046 

1,238 

638 

1,779 

8,753 

3,825 

2,661 

328 

3,669 

404 

710 

230 

521 

7,195 

199 

27, 930 

939 

440 

10,311 

1,033 

1,182 

10, 551 

1,258 

470 

272 

1,138 

2,643 

266 

773 

996 

2, 835 

1,026 

4, 261 

195 


4 


Alaska 






(20) 






17 


Arkansas _ 




7 


California 


3 




251 


Colorado. 


20 


Connecticut 


(20) 
(20) 




24 


Delaware 




27 


District of Columbia . 




2 


Florida . . _ 


(20) 




77 


Georgia .__ ._ 




35 


Hawaii. . 




Idaho 






3 


Illinois - ..- . 


(20) 




104 


Indiana -. ..- 




27 


Iowa -- -. .-.. 




20 


Kansas 






18 


Kentucky.. . ... 






11 


Louisiana _ . . .. 






10 


Maine 


(20) 

1 

(20) 




22 


Maryland 




19 


Massachusetts 




104 


Michigan 




51 


Minnesota 






25 


Mississippi. - -- - 






3 


Missouri 






108 


Montana. . .. 






3 


Nebraska 






11 


Nevada 


(20) 




36 


New Hampshire 




10 


New Jersey 


4 




78 


New Mexico 




12 


New York 


17 




423 


North Carolina 




2 


North Dakota 






5 


Ohio 






90' 


Oklahoma _ . 






32 


Oregon . . 






29 




4 

(80) 




117 






1 






135 








8 








7 


Texas 






112 


Utah 
















Virginia 






22 


Washington 






22 


West Virginia 






5 


Wisconsin 






4 


Wyoming 






2 










Total, individual re- 
turns. Form 1040 


15, 135 


31 


4,867 

(40) 




1, 679, 469 

(40) 


31,598 


161,850 

(40) 


2,157 


Individual returns. Form 
1040 A < (see basic table 11). 






Orand Total 


15.135 


31 


4,867 




1. 679, 469 


31.598 


161,8.50 


2.157 



For footnotes, see pp. 206-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



131 



Table &.— Individual returns with net income and with no net income,'^ 1941, by 
States and Territories: Amount of each specific source of income and deduction, net 
income, and deficit, and for returns with net income, the personal exemption and 
credit for dependents — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 

[Thousands of dollars] 





Sources of income— Continued 








Capita 


gain 28 










Short-term 2S 


Net lor 
capital 




States and Territories 


Net short-term 
capital gain in- 
cluded in total 
income 


Net short-term 
capital loss of pre- 
ceding taxable 
year deducted ^e 


Current year net 

short-term capital 

gain 30 


ig-term 
gain 2s 


(1) 


Returns 
with net 
income 

(18) 


Returns 
with no 
net in- 
come 

(19) 


Returns 
with net 
income 

(20) 


Returns 
with no 
net in- 
come 

(21) 


Returns 
with net 
income 

(col. 
18+20) 

(22) 


Returns 
with no 
net in- 
come 
(col. 
19+21) 

(23) 


Returns 
with net 
income 

(2i) 


Returns 
with no 
net in- 
come 

(25) 


Alabama,, 


1,357 

40 

338 

682 

11, 339 

834 

2,333 

238 

1,707 

2,265 

2,755 

283 

176 

9,942 

1,980 

1,311 

1,251 

1,040 

2,164 

458 

2,109 

4,423 

3,925 

1, 057 

510 

2,195 

198 

479 

170 

217 

4,397 

323 

27, 212 

1,195 

120 

4,481 

1,402 

1,053 

5,202 

454 

613 

256 

1,521 

7,233 

151 

147 

1,102 

2,039 

523 

1,345 

239 


10 

4 

17 

7 

418 

21 

101 

8 

2 

188 

125 


30 




1,387 

40 

353 

682 

11,4€6 

864 

2,510 

254 

1,718 

2,362 

2,868 

286 

220 

10, 283 

2,025 

1,317 

1,274 

1, 052 

2,194 

485 

2,244 

4,552 

4,056 

1,086 

517 

2,303 

198 

492 

174 

238 

4,618 

328 

28, 145 

1,252 

122 

4,673 

1,454 

1,066 

5,444 

467 

613 

258 

1,547 

7,282 

152 

148 

1,151 

2,174 

536 

1,383 

254 


10 

4 
17 

7 

418 

21 

101 

8 

2 
188 
125 


2,728 

275 

767 

2,318 

33, 534 

3,048 

6,452 

2,200 

2,589 

6,185 

2,967 

486 

478 

21, 325 

3,985 

2.801 

3,726 

2,528 

4,923 

1,276 

4,272 

7,917 

10, 879 

2,590 

1,545 

4,832 

459 

1,221 

430 

1,000 

14, 436 

943 

50, 283 

2,692 

128 

10, 357 

9,448 

2,565 

12, 485 

2,034 

1,127 

231 

1,768 

42, 746 

401 

268 

3,231 

5,919 

1,360 

4,069 

588 


34 


Alaska ...___ .. 




37 


Arizona 


15 

1 

87 

29 

176 
16 
12 
96 

113 

2 

44 

341 
45 
6 
24 
11 
30 
27 

135 

129 

130 

30 

7 

108 




17 


Arkansas, 


g 


Cahfornia ... 




447 


Colorado . 




18 


Cnnnpotio^^t 




21 


Delaware 

District of Columbia 

Florida 





3 

1 
94 


Georgia ... 




110 


Hawaii ,.. 




(20) 

14 


Idaho 


5 

255 

23 

20 

109 

15 

89 

27 

19 

109 

243 

25 

9 

147 

7 

11 

6 

4 

102 

7 

1,401 

12 

4 

143 

151 

11 

165 

17 

7 

2 

60 

330 




5 

255 

23 

20 

109 

15 

89 

27 

19 

109 

243 

25 

9 

147 

7 

11 

6 

4 

102 

7 

1,401 

12 

4 

143 

151 

11 

165 

17 

7 

2 

60 

330 


Illinois . . . - . 


175 


Indiana _ 




33 


Iowa 




19 


Kansas 




89 


Kentucky, ._ 




7 


Louisiana 




174 


Maine 

Maryland ._, _ 




8 
35 


Massachusetts .. 




29 


Michigan 




38 


Minnesota 


27 


Mississippi.. ... 


32 


Missouri 




71 


Montana. -- .. 




13 


Nebraska . . 


12 

4 

20 

221 

5 

933 

57 

1 

191 

52 

13 

242 

13 

(20) 

2 

26 

49 

1 

1 

48 

135 

13 

37 

15 




23 


Nevada, . , 




64 


New Hampshire... _ 




9 


New Jersey 




95 


New Mexico , . 


25 


New York., . 




1,359 


North Carolina . 




19 


North Dakota 




3 


Ohio., 




161 


Oklahoma 




105 


Oregon 




108 


Pennsylvania,, 




142 


Rhode Island... 




2 


South Carolina 




16 


South Dakota 




2 


Tennessee.- 




22 


Texas, . 




537 


Utah 






Vermont 


5 
10 
31 

5 
12 

2 




5 
10 
31 

5 
12 

2 




Virginia 




25 


Washington, . 




30 


West Virginia. I 




18 


Wisconsin 




4 


Wyoming 




10 








Total, individual re- 
turns, Form 1040 


118,786 


4,501 


3,736 




122, 523 


4,501 


306, 815 


4,333 


Individual returns, Form 
1040A * (see basic table 
11) 
























Grand total 


118,786 


4,501 


3,736 




122, 523 


4.501 


306. 815 


4.333 



For footnotes, see pp. 205-208. 



132 



STATISTICS OF INCOME FOR 1941, PART 1 



T.\BLE 6. — Individual returns with net income and with no net income,^ 1941, by 
States and Territories: Amount of each specific source of income and deduction, net 
income, and deficit, and for returns with net income, the personal exeinption and 
credit for dependents — Continued 

[For description of items and classifications, and methods of tabulating"and estimating data, see pp. 4-10] 

[Thousands of dollars] 









Sources of income— Continued 






States and Territories 


Net gain from 
sales of property 
other than cap- 
ital assets 31 


Business profit " 


Partnership profit 33 


Income from 
fiduciaries 34 


(1) 


Returns 
with 

net in- 
come 

(26) 


Returns 
with no 
net in- 
come 

(27) 


Returns 
with 

net in- 
come 

(28) 


Returns 
with no 
net in- 
come 

(29) 


Returns 
with 

net in- 
come 

(30) 


Returns 
with no 
net in- 
come 

(31) 


Returns 
with 

net in- 
come 

(32) 


Returns 
with no 
net in- 
come 

(33) 


Alabama . 


693 

95 

363 

405 

.8.487 

^ 652 

1,355 

143 

920 

1,340 

986 

290 

.346 

5,310 

3.342 

992 

822 

926 

1,011 

320 

1,453 

1,025 

3,171 

918 

541 

1.264 

330 

359 

206 

173 

1.499 

427 

3,630 

694 

88 

3.608 

1.147 

1.452 

2, 585 

401 

510 

71 

872 

3,887 

120 

188 

999 

2, 536 

483 

1,017 

223 


18 

4 

12 

44 

313 

34 

25 

-- 

74 

10 

7 

8 

114 

32 

56 

28 

30 

23 

27 

21 

78 

52 

32 

24 

19 

37 

27 

1 

2 

50 

9 

207 

3 

2 

70 

63 

24 

66 

1 

12 

6 

27 

623 

(20) 

7 
66 
12 
9 
3 


57. 758 
5,880 

22. 721 
43. 875 

604. 190 
63. 444 
93. 319 
12. 189 
37, 009 

69. 225 
63, 367 

16, 720 
52. 283 

579, 695 

208, 171 

296, 400 

138, 963 

57, 664 

66. 276 

31. 671 

85. 915 

190, 304 

224, 762 

155, 505 

44, 802 

167, 257 

57. 478 
96. 971 

9.330 

23. 796 
204, 298 

22,744 
628, 537 

58, 538 
8.5, 4*0 

322. 143 

70. 137 
83, 621 

348, 535 
27, 878 
34, 018 
48,113 
72, 089 

348, 788 
18, 447 

17, 251 
69, 271 

149, 392 
34, 722 
187, 673 

24. 469 


131 

40 

176 

128 

2, 309 

209 

195 

67 

63 

430 

297 

20 

94 

1,577 

439 

308 

257 

138 

248 

109 

85 

931 

449 

194 

110 

556 

215 

301 

11 

96 

655 

59 

3,321 

40 

62 

692 

375 

155 

1,008 

22 

90 

60 

160 

1,347 


30, 768 
2,576 
8,212 

22, 071 
229. 779 

19. 809 

35. 527 
4,310 

18, 404 

28, 521 
33. 783 

3,751 

8,972 

184, 723 

46, 387 

58, 450 
25, 207 
22. 145 

33, 165 

5, 721 
45. 551 

59, 728 
89, 607 
32, 729 
21,574 
48, 865 
11, 199 

19. 718 
5,114 
5,028 

70,911 

7.620 

359, 213 

29, 399 
6,330 

101, 365 
23, 826 

34. 595 
163, 127 

9,890 
11.043 

3. 792 
38, 433 
126, 950 

7,380 

2.744 
27,018 
37, 0f)9 
11,609 
32. 514 

6, 997 


88 


3,050 
77 

1,602 

1,237 
49, 183 

3,498 
28, 463 
15, 601 

9,390 

19, 572 
4,952 
2,660 

268 
46, 173 
6.764 
3,987 
1,808 
4,322 
1.605 
5.630 

20, 200 
61, 954 
19, 3.54 

7,410 

735 

13, 506 

604 

1,012 

1.297 

4,086 

41. 327 

1.337 

189, 560 

4,293 

153 

37, 177 

1,424 

1,536 

84, 772 

10,011 

1, 544 

1,57 

4,097 

12. 126 

1,081 

1.664 

10, 486 

3, 8.58 

3,075 

6,236 

449 


14 


Alaska. ... 




Arizona . .. 

Arkansas. 

California .. 

Colorado 


58 

36 

1, 165 

64 

133 

3 

40 

212 

86 

92" 

697 

126 

121 

139 

91 

308 

58 

133 

305 

598 

152 

23 

247 

24 

68 

38 

28 

367 

4 

3.939 

14 

27 

472 

228 

94 

691 

20 

29 

54 

67 

1,012 

3" 
119 

49 
48 
183 
27 


41 

4 

915 

25 


CnnTippticiit 


452 


Delaware 


8 


District of Columbia 

Florida 


26 
374 


Georgia 


19 


Hawaii . 




Idaho 


4 


Illinois 


950 


Indiana . 


14 


Iowa - 


9 


Kansas 

Kentucky 

Louisiana 


71 
51 

40 


Maine... 

Maryland 

Massachusetts 


126 

143 

1,247 


Michigan. 


272 


Minnesota 


136 


Mississippi _ . 




Missouri 

Montana.. 

Nebraska 

Nevada 

New Ilampsnire 

New Jersey 


126 
2 
10 
21 

54 
302 


New Mexico 


16 


New York 


6,042 


North Carolina 


40 


Nortli Dakota 




Ohio. 


783 


Oklahoma. 


23 


Oregon 


18 


Pennsylvania 


1, 445 


Rhode Island 


282 


South Carolina 


20 


South Dakota 


(20) 




28 


Texas . . 


130 


Utah 




Vermont 


(20) 

101 

284 
39 

151 
54 




Virginia 


151 


Washington 


77 


West Virginia 


8 


Wisconsin... 


11 


Wyoming 


10 


Total, individual re- 
turns, Form 1040.. 
Individual returns. Form 
1040A * (see basic table 
11) 


65, 274 


2,417 


6, 433. 674 


18, 861 


2, 273, 219 


12, 577 


756, 370 


14, 548 




















Orand totf*' 


65,274 


2,417 


6, 433, 674 


18,861 


2, 273, 219 


12, 577 


7S6, 370 


14,548 







For footnotes, see pp. 205-206 



STATISTICS OF INCOME FOR 1941, PAKT 1 



133 



Table 6. — Individual returns with net income and with no net income,^ 19// 1, by 
States and Territories: Amount of each specific source of income and deduction, net 
income, and deficit, and for returns with net income, the personal exemption and 
credit for dependents — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 

[Thousands of dollars] 



States and Territories 



(1) 



Sources of income— Continued 



Other income ^s 



Returns 

with 

net" 

income 

(34) 



Returns 

with 

no net 

income 

(35) 



Total income 



Returns 

with 

net 

income 

(36) 



Returns 

with 

no net 

income 

(37) 



Deductions 



Net long-term 
capital loss -^ 



Returns 

with 

net 

income 

(38) 



Returns 

with 

no net 

income 

(39) 



Net loss from 
sales of prop- 
erty other than 
capital assets " 



Returns 

with 

net 

income 

(■40) 



Returns 

with 

no net 

income 

(41) 



Alabama 

Alaska 

Arizona 

Arlcansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia- 
Florida 

Georgia 

Hawaii 

Idaho 

niinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota _. 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee. -I 

Texas 

Dtah 

Vermont ' 

Virginia 

Washington 

W'est Virginia 

Wisconsin 

Wyoming... 



983 
358 
264 
388 
307 
289 
267 
606 
849 
726 
090 
285 
741 
683 
858 
456 
987 
•122 
746 
403 
576 
239 
591 
476 
426 
450 
858 
527 
028 
542 
784 
149 
534 
392 
367 
739 
701 
i60 
097 
510 
100 
941 
213 
221 
0G9 
123 
348 
631 
626 
296 
335 



Total, individual 
returns, Form 
1040 

Individual returns. Form 
1040 A < Csee basic table 
11) 



374, 458 
41364,673 



46 

16 

26 

37 

1,491 

69 

369 

23 

73 

156 

90 

4 

17 

351 

147 

83 

56 

64 

97 

73 

17 

119 

153 

103 

100 
62 
83 
27 
26 

191 

43 

1,202 

21 

10 

170 

222 
31 

451 
8 

126 

2 

29 

5x1 
1 
31 
14 
84 
13 
32 
21 



7,199 



329, 
37. 
116, 
214, 
3, 522, 
326, 



Grand total ■" 739,132 



7,199 



16. 309. 940 

17, 531, 107 
63, 841, 047 



996 

234 

1,082 

645 

28, 522 

1,527 

5,938 

2,884 

858 

6,901 

2,572 

113 

560 

16, 886 

3,185 

1,992 

2, 230 

1,631 

2,764 

2,195 

2,281 

14, 847 
5,893 
2,615 

459 
5,824 

800 
1,779 

627 

940 
9,710 

470 
77, 734 

810 

334 

12, 099 

3,040 

1, 029 

15, 610 
1. 526 

813 

472 

1,573 

11,512 

4 

146 
1, 757 
2, 08"^ 

785 
1,186 

357 



264, 032 



1,742 

81 

1,309 

766 

57,919 

4,184 

25, 221 

2,932 

5.529 

9,473 

3,843 

815 

669 

55, 004 

6,261 

4,140 

1,522 

4,574 

3,344 

4,121 

13, 021 

50,178 

20, 607 

8, 698 

815 

12, 362 

1,135 

1,981 

939 

3,436 

37, 366 

.537 

i76, 271 

4. 534 

336 

34, 339 

2,480 

2, 865 

73. 499 

7, 424 

976 

434 

3,971 

7,134 

1,020 

2, 245 

4,894 

6, 321 

3, 058 

13,845 

485 



483 

11 

582 

263 

22, 447 

1,018 

5,594 

3,532 
729 

5.778 

923 

30 

231 

12,812 

2,119 

1,529 
970 

1.064 
890 

1,527 

2,408 
13, 445 

4,718 

1,819 
86 

3,887 
483 

1,152 
221 
630 

7,227 

203 

69, 625 

402 

206 

8.701 

1,010 

982 

13. 377 

1,364 
136 
286 
642 

3, 340 

3 

147 

918 

1,934 
443 
613 
192 



306 

34 

290 

193 

7,039 

335 

983 

92 

479 

1,227 
553 
147 
298 

5,205 
995 
465 
365 
540 
416 
203 

1,145 

2,923 

2,855 

1,213 
171 

1,797 
151 
513 
109 
168 

3,359 
130 

9, 725 

455 

71 

3,850 
593 
•142 

4.248 

531 

260 

50 

475 

1,.503 
124 
154 
666 

1, 114 
231 

1, 6.56 
254 



690, 663 



203, 165 



61, 101 



94 
11 

2o5 

127 

5,330 

350 

727 

17 

118 

1,467 

308 



218 

2,995 

680 

450 

■ 343 

245 

337 

238 

390 

1, 475^ 

910 

375 

58 

942 

125 

419 

33 

114 

1,546 

167 

7,870 

74 

44 

1,576 

206 

358 

2,161 

80 

87 

45 

179 



31 

201 

412 

86 

71 

41 



690, 663 



203,165 61,101 35.281 



For footnotes, see pp. 205-20C, 



134 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 6. — Individual returns with net income and with no net income,^ 1941, by 
States and Territories: Amount of each specific source of income and deduction, net 
income, and deficit, and for rettirns with net income, the personal exemption and 
credit for dependents — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-lOJ 

[Thousands of dollars] 









Deductions- 


-Continued 








Business loss 32 


Partnership loss 33 


Contributions 3« 


Interest paid 3? 


States and Territories 
(1) 


Returns 

with 

net 

income 

(42) 


Returns 

with 

no net 

income 

(43) 


Returns 

with 

net 

income 

(44) 


Returns 

with 

no net 

income 

(45) 


Returns 

with 

net 

income 

(46) 


Returns 

with 

no net 

income 

(47) 


Returns 

with 

net 

income 

(48) 


Returns 

with 

no net 

income 

(49) 




1,242 
92 
599 
547 

14, 776 
960 

1,914 

689 

1.314 

3,006 

1,692 

284 

346 

9,746 

2,719 

2,340 

1,489 

1,287 

1,317 

459 

2,230 

2,871 

6,161 

1,482 

774 

2,537 

473 

680 

257 

526 

3,835 

475 

15, 524 
1,227 

190 
6,128 
1,861 
1,392 
6,994 

646 
1,068 

240 

1,183 

10, 221 

264 

360 
3,202 
1,248 

778 
2,022 

433 


972 

179 

970 

■741 

12, 774 

1,493 

1,187 

190 

308 

2,883 

2,092 

165 

565 

6,637 

2,126 

2,362 

1,976 

946 

2,130 

1,663 

771 

3,438 

1,205 

1,646 

600 

2,198 

786 

1,526 

313 

503 

2,536 

783 

14, 432 

414 

532 

3,275 

2,266 

1,695 

5,536 

208 

1,060 

660 

791 

9,759 

10 

46 

958 

2,109 

666 

653 

620 


309 

47 
145 
144 
5,080 
256 
629 
112 
147 
602 
323 

58 

91 
2,678 
345 
489 
276 
313 
302 

86 
414 
582 
1,107 
223 
182 
793 

96 
169 

65 
212 
900 

67 

6,044 

228 

38 
1,016 
395 
217 
1,772 
197 

96 

16 

271 

2,863 

250 

27 
223 
342 
144 
356 
168 


161 

69 

106 

126 

3,224 

106 

285 

2 

89 

521 

2,202 


7,230 
797 
1,662 
4,521 
49. 213 
6,136 

21, 981 
4,361 
8,616 

10, 206 

11,020 

1,246 

1,543 

71, 267 

22. 290 
13, 105 

8,123 
10, 231 
7,083 
4,405 
18, 576 
44, 870 
47, 126 

17, 239 
4,285 

25,408 

2,089 

5,063 

679 

3.053 

58, 807 

1,237 

214, 598 

15, 647 
2,423 

68, 460 
8,808 
4,710 

90, 909 
7,620 
6, 364 
2,146 

12, 226 

26, 331 
3,321 
1,871 

16, 622 
7,347 
6,760 

18, 272 
1,046 


22 
1 

19 
21 

348 
26 

129 

177 

20 

99 

92 

1 

9 

292 
81 
10 
44 
36 
60 
35 

121 

274 

100 

43 

9 

140 

19 

41 

5 

18 

311 

5 

1,361 

18 

15 

239 
43 
26 

603 
20 
21 
14 
24 

221 

(20) 

2 
45 
60 
20 
15 

3 


6,357 

489 

2,248 

3,934 

76, 839 

5,962 

21, 414 

3,942 

12, 799 

14, 384 

11,431 

2,381 

1,388 

62, 674 

18, 796 

14, 192 

8,080 

9,067 

7,284 

4,439 

20,736 

39. 030 

62. 163 
17, 230 

3,432 

24,393 
2,272 
6,601 
1,036 
2,422 

45, 879 

2,116 

130, 414 

11,847 
1,222 

62, 641 

11. 164 
6,421 

72, 484 
6.916 
4,036 
1,960 

iO, 133 

36, 849 
3.245 
1.346 

17,669 
9.213 
8,139 

21,041 
1,366 


121 




6 


Arizona -- 


88 


Arkansas -- - 


74 


California.- 


3,206 


Colorado 


126 


Connecticut 


471 


Delaware 


462 


District of Columbia 

Florida 


41 
598 


Georgia ..- .. 


352 




6 


Idaho 


53 

1,413 

104 

244 

496 

167 

610 

73 

497 

662 

243 

167 

61 

625 

165 

108 

19 

32 

461 

114 

6,199 

39 

22 

942 

463 

247 

1,377 

33 

76 

23 

92 

2,213 

i" 

51 

209 

122 

13 

66 


43 


Illinois.... -- 


1,445 


Indiana. .. 


273 




210 


Kansas - - 


194 


Kentucky 


144 




274 


Maine 


109 


Maryland 


147 


Massachusetts 


1,070 




868 




244 


Mississippi . .. 


• 33 


Missouri . 


761 


Montana .. .. 


47 


Nebraska - .. 


161 




15 


New Hampshire . . 


83 




720 


New Mexico . - 


44 


New York 


6,071 




116 


North Dakota 


13 


Ohio 


1,065 


Oklahoma - - 


369 




141 


Pennsylvania . 


1,553 




76 




71 


South Dakota 


45 




154 




1,367 


Utah 


(20) 


Vermont 


10 


Virginia -. 


196 




213 


West Virginia 


136 


Wisconsin . .. .. .. 


109 


Wyoming 


22 






Total, individual re- 
turns, Form 1040 

Individual returns. Form 
1040A < (see basic table 11) 


122, 996 


104, 033 


31, 890 


24, 173 


996, 826 


5,361 


921, 272 


24, 151 






















122,995 


104, 033 


31, 890 


24, 173 


996, 826 


6,361 


921, 272 


24,151 







For footnotes, see pp. 206-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



135 



Table 6. — Individual returns with net income and with no net income,^ 1941, by 
States and Territories: Amount of each specific source of income and deduction, net 
income, and deficit, and for returns with net income, the personal exemption and 
credit for dependents — Continued 

[For description of items and classifl cat ions, and method of tabulating and estimating data, see pp. 4-10] 

[Thousands of dollars] 



States and Territories 



(1) 



Alabama 

Alaska 

Arizona... 

Arkansas. 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho.- 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland... 

Massachusetts 

Michigan 

Minnesota 

Mississippi . 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma -.. 

Oregon 

Pennsylvania 

Rhode Island. 

South Carolina 

South Dakota 

Tennessee 

Texas . 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin... 

Wyoming .. 



Deductions— Continued 



Taxes paid " 



Returns 
with net 
income 

(50) 



Total, individual returns. Form 

1040 

Individual returns. Form 1040 A< (see 
basic table 11) 



Grand total. 



8,603 
586 

3,520 

6,103 

124, 465 

14, 672 

29,950 

4,051 
12, 160 
16, 883 
13, 122 

3,040 

2,549 
93, 678 
35, 785 
25, 595 
17, 734 
16, 083 
10, 076 

8,428 
31, 903 
82, 740 
70, 793 

34, 943 
5,560 

42, 618 
4,048 
7,044 
1,315 
6,267 

88, 094 

2,135 

335, 609 

19, 329 

3,939 

108, 649 

17, 688 

12, 589 
128, 967 

12, 771 
6,038 
4,933 

12, 160 

42, 433 
4,715 
3,052 

19, 144 

14, 192 
9,805 

35, 745 
1,670 



Returns 
with no 
net in- 
come 

(51) 



1, 617, 971 



1, 617, 971 



90 

7 

110 

'72 

3,659 

249 

444 

146 

36 

890 

309 

6 

52 

1,710 

344 

290 

288 

176 

280 

284 

199 

2,020 

902 

318 

68 

852 

71 

209 

42 

145 

1,063 

40 

8,957 

114 

66 

1,092 

459 

258 

1,537 

100 

93 

62 

190 

1,548 

1 

8 

149 

200 

62 

45 

18 



Losses from fire, 
storm, etc." 38 



Bad debts 3? 



Returns 
with net 
income 

(52) 



30, 329 



672 
106 
155 
498 

4,590 
354 
761 
253 
593 

1,009 
618 
182 
187 

4,285 
971 
763 
649 
631 
518 
305 

1,232 

1,665 

3,267 

1,084 
420 

1,562 
294 
335 
135 
198 

2,704 
284 

8,284 
871 
185 

2,720 
901 
586 

3,290 
257 
490 
113 
712 

3,578 
163 
77 
807 
965 
298 

1,259 
101 



Returns 
with no 
net in- 
come 

(53) 



56, 935 



56, 935 



90 

94 

98 

39 

1,117 

66 

86 

16 

46 

283 

310 

41 

24 

528 

695 

117 

161 

94 

200 

72 

103 

391 

97 

65 

38 

226 

95 

74 

9 

38 

285 

38 

4,108 

46 

27 

1,090 

149 

133 

413 

12 

36 

25 

161 

542 



Returns 
with net 
income 

(64) 



52 
129 
20 
17 
44 



12, 639 



900 

123 

383 

727 

10,811 

1,278 

2,173 

540 

881 

2,230 

1,252 

143 

298 

9,536 

2,046 

1,758 

1,324 

782 

1,269 

436 

1,638 

4,211 

4,701 

2,039 

712 

2,767 

532 

825 

244 

305 

4,955 

300 

25, 460 

1, 445 

403 

5,484 

1,614 



582 

797 

381 

1,439 

6,146 

408 

107 

1,310 

1,868 

644 

2,056 

336 



123, 312 



12,639 123,312 



Returns 
with no 
net in- 
come 

(55) 



112 

70 

130 

125 

4,408 

180 

827 

40 

307 

1,070 

285 

9 

101 

2,764 

976 

266 

381 

178 

290 

123 

363 

2.243 

2,471 

316 

66 

1,018 

109 

273 

30 

89 

2,554 

74 

21,278 

81 

52 

3,080 

535 

269 

2,218 

357 

39 

34 

992 

2,005 



13 
219 
805 

55 
223 

33 



54, 539 



54, 539 



For footnotes, see pp. 205-206. 



136 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 6.— Individual returns with net income and with no net income,^ 1941, bir 
States and Territories: Amount of each specific source of income and deduction, net 
income, and deficit, and for returns with net income, the personal exemption and 
credit for dependents — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 

[Thousands of dollars] 



States and Territories 



(1) 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi- - 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota ._ 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin. 

Wyoming 

Total, individ- 
ual returns. 
Form ]040-.. 
Individual n^turns, 
Form 1()4()A' (see 
basic table 11) 

Grand total 



Deductions— Continued 



Other 
deductions ^s 



Returns 
with 
net 

income 

(56) 



6,670 

829 

2, 3(15 

5,097 

66, 773 
7,522 

10, 101 
1,382 
4,557 

11,826 
8,553 
1,238 
3,220 

50, 624 

14, 271 

18, 214 
12, 067 

6,206 
8,729 
2,691 
9,421 

19, 606 
28, 394 
11,847 

5, 317 
18,915 

3, 165 
5,734 
1,106 
2,248 

31, 689 

2,028 

105. 391 

10, 296 
2,995 

25, 044 

12, 505 

6, 754 
40,650 

3,221 
5,641 
3,431 
7,325 
45. 821 
2, 318 
1, 120 
6, 618 
9, 400 

4, 183 
14, 143 

1,663 



690, 865 



690, 865 



Returns 
with no 

net 
income 

(57) 



373 

91 

330 

293 

8,382 
509 
814 
210 
146 

2,331 
669 
27 
129 

3,887 

1,481 
468 
707 
330 

1, 163 
423 
456 

2,578 
1,727 
670 
249 
1,442 
259 
511 
176 
198 

2, 230 

60 

14, 468 

212 

79 

2, 061 

1, 333 

.505 

3,179 

209 

2.38 

119 

455 

4,604 

3 

5 

375 

699 

177 

244 

100 



Total deductions 



Returns 

with 

net 

income 

(58) 



62,383 



62, 383 



34, 030 

3,184 

12, 514 
22, 531 

417, .505 

40,648 

115, 128 

18, 344 

47, 075 

70, 845 

52, 308 

9,534 

10, 589 

364, 696 

104, 479 

81, 060 

51, 630 

49, 705 

40, 338 

25, 572 

100,315 

248, 677 

237, 173 

95, 997 

21, 607 

133, 152 

14, 254 
27, 834 

5,884 

18, 8,36 

277, 589 

9,299 

1, 027, 319 

65, 879 

11,803 

307, 331 

57, 999 

.36, 823 

432, 681 

39, 166 

25, 766 

13, 703 
49, 894 

182, 879 

15, 824 
10, 358 
71,055 
52,010 
33, 040 

110, 395 
7,513 



Returns 
with no 

net 
income 

(59) 



5, 313, 8.30 



5,313,830 



2,519 

530 

2, 698 

1,879 

64, 898 

4, 122 

10, 563 
4,783 
1,840 

15, 921 

7,542 

284 

1,426 

34, 485 
8,879 
5,936 
5,560 
3,368 
6, 234 
4,447 
5,454 

27,496 

13, 241 

5, 564 

1, 266 

11, 992 

2, 160 
4,473 

865 

1, 850 

18, 931 

1,530 

153, 368 

1,517 

1, 0.55 

23. 120 

6, 833 
4,614 

31,952 
2,459 
1,846 
1, 315 

3, 680 
26, 487 

16 
264 
3, 192 
6,772 
1,786 
2,002 
1.039 



Net income 

on returns 

with net 

income 



(60) 



556, 055 



556, 055 



295, 050 
34, 807 

103, 921 
191,610 

3, 104, ,572 
286, 314 
853, 586 
142, 775 
374, 899 
455, 0.38 
412,352 

104, 798 
111,787 

3, 290, 258 
1, 032, 029 
668, 568 
412, 104 
404, 802 
355, 289 
202,615 
829. 442 

1, 688, 025 

2, 231, 152 
788, 070 
165, 204 

1, 026, 708 
159. 469 
279, 796 

.50, .595 
132, 677 

2, 088, 465 

85, 149 

6, 307, 218 

414,607 

132, 212 

2, 735, 873 
372, 698 
352, 742 

3, 32(1, 439 
301, .305 
183, 042 
113,496 
417, 186 

1, .365, 611 
116,275 

82, .509 
563,810 
587,719 
304, 546 
88.3,913 

78, 983 



Deficit 
on re- 
turns 

with no 
net 

income 



(61) 



1,522 

297 

1,616 

1, 233 
36, 374 

2, 595 
4,626 
1,899 

982 

9,020 

4,970 

171 

866 

17, 599 

5,695 



Personal 
exemption 
on returns 

with net 
income 



(63) 



12, 649 
7,347 
2,948 

807 
6, 168 
1,361 
2,694 

238 

910 

9,221 

1, 061 

75, 634 

708 

721 
11,021 
3, 793 
2, 986 
16, 343 

933 
1, 0.33 

843 

2,107 

14, 975 

12 

118 
1, 435 
4,087 
1,001 

817 

683 



40,996, 110 
17,531,107 



292, 023 



133, 805 
16, 767 
48, 056 
91, 777 

1, 405, 237 
150, 043 
347, 854 
44, 755 

134. 193 
193, 300 
178, 436 

37, 223 
64, 059 

1, 502, 398 
564, 107 
453, 838 
248, 693 
213, 453 
153, 230 
108, 094 
3.50, 323 
762, 814 

1,018,046 
465, 761 

76, 189 
529, 736 

86, 767 
172, 088 

20, 668 

72, 237 
958, 205 

41, 126 

2, 875, 253 
205.911 

98, 983 
1, 352, 713 
201, 412 
183, 253 
1, 567, 143 
143, 536 

96, 297 

80, 848 
187, 889 
650, 084 

64, 509 

42. 577 
252, 185 
277. 821 
148, 792 
510, 933 

42, 025 



19,625,441 
11,999,799 



58,527,217 292,023 31,625,240 



Credit 

for 
depend- 
ents on 
returns 
with net 
income 



(63) 



32,868- 

3,880 

10, 001 

20, 27» 

254, 879' 

26, 934 

70, 576 

8, 566 

22, 505. 

38,240 

40, 089' 

15, 241 

17, 134 
288, 981 
102, 912 
117,050 

52, 947 
42, 648 
35, 876 
19, 274 
69, 828 
150, 957 
210, 006 
98, 265 

19, 532 
89, 313 

20. 269 
42, 615 

4,435 
15, 200 

181, 339 
10, 235 

579, 891 
48, 571 

33, 656 
249, 404 

41,807 

34, 288 
286, 002 

25, 491 
24, 950 
22, 926 
40, 271 
150, 601 

18, .380 
10, 043 
48, 379 
47, 668 
31, 406 

109, 896 
10, 907 



3, 947, 413 
3, 395, 382 



7, 342, 795 



For footnotes, sec pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



137 



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140 



STATISTICS OF INCOME FOR 1941, PART 1 




COi— lOOOh^iMh-iCWiOT-J.— iCOIMu^Oi— iOTt<COeO 






IC CO (N »— I .— I i-H 



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1-H (Mco-*>ocDr^ooc5 0i-'<Nco-<*<^ccor^22S?3c5i 



STATISTICS OF INCOME FOR 1941, PART 1 



141 



CS M CS <N <N CS| C<» 00 CO CO CO CO CO CO CO CO CO '<*' "^ "«J* '^ ■<*< '^ "^ 



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142 



STATISTICS OF INCOME FOR 1941, PART 1 



l-^ C^CO'^iCcOr^OOClO^C^CO"^iOCDI>.OOC5iO» 



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o 00 CO '^ CO CO cs c*i~ .-<" i-T cc" CO ci" 



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)^iOCOt^OOOlO'— <C^CO'^»CCOt^OOOSOi-»M 



STATISTICS OF INCOME FOR 1941, PART 1 



143 






00 oi o ^ c^ cc Tt' »o cor- oo oi o >-* 



i-it^o-^coc^r^c^ioioosc^co 
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(M i-H 1-H rt r 



iCi lO OS CO t^ CO 00 r 
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CO 05 '^ ^ 00 c^ 



CO CO 



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<N '-Hi-H —I 



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£8 
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3 to 3 

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cc tp lo CO r^ ooos o ^ tM CO T}*io CD r^ 00 05 o ^ c^co ■^*o 
c* N c^ c^ M c<i M m cc cc CO cc CO CO CO cc cc -* ■'I* -^ -^ -^ -^ 



00 C: O <-" C^ CO -^ »o to t^ 
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144 



STATISTICS OF INCOME FOR 1941, PART 1 



,2 E 



i^ ■- 



S =0 



1-1 (>» CO -^ O CO t^ 00 OS O 1-1 C^ CO -^ 40 CD t-^ 00 Oi O ^ (N CO "* »0 CO 
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O COQO.-^.-HOOTt"OGOt^COaiNC^CNCOOcD(N'^COOlT-(cOI>-t^ 
to i-Ht^00C^r^<-HC^iOiOi— toot— CDiO^'^COtCC^OOiOoO'OCOC^ 



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10 Oi ^-^ ^ -^ CO M c^ 1-H i-T 10 CO (N ci i-T 



'TPC^Oi'^OOi-'COi— iCOa5CCOC<IOC<100COa>OOSTj<a>l:— CD 
Or- iTt*OI^'r^CCCN-^-^COr-COOia2-^COC^GOa>Oi'<:JHC^c^^ 

GOco'cr-<rjco'<^'— 'OOMOioor-oooicDt-iOi-Hcoooiot^i-iO 



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* tC -^ 00 '^ CO M C^ 



<DCNI^-OCS)COt-i-HTfC^CRiiOC^t-CDOO'C 
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COLOiOCOOTt*r-ia5<:D'^'^(NiOOiOOdCi 
t^G0Oi0'^C^»-«i0"rtiCDI--C0i0C^C005C0 
CC'-HO-jOOOOuOiCit^OTPcDCD^CDiOOi 

oT T-H ic c4" oT 00 «D 10 '^ Tj^ co' t^ TjT 10 (^r T-T 

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CO-«**-^t^-^COC^'— Ir-*'— ( 



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145 



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146 



STATISTICS OF INCOME FOR 1941, PART 1 



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STATISTICS OF INCOME FOR 1941, PART 1 



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STATISTICS OF INCOME FOR 1941, PART 1 






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STATISTICS OF INCOME FOR 1941, PART 1 



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STATISTICS OF INCOME FOR 1941, PART 1 



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STATISTICS OF INCOME FOR 1941, PART 1 



155 



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156 



STATISTICS OF INCOME FOR 1941, PART 1 



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I (N M C^INCT 



STATISTICS OF INCOME FOR 1941, PART 1 



157 



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158 



STATISTICS OF INCOME FOR 1941, PART 1 






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STATISTICS OF INCOME FOR 1941, PART 1 



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160 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 7-B. — Taxable fiduciary returns with net income,^ 1941, by net income 
source of income and deduction, total income, balance income,*^ amount 

[For description of items and classifications, and 
[Net income classes and money 





Total 

number of 

returns 

(2) 


Sources of income 




Dividends from do- 
mestic and foreign 
corporations ^i 


Interest 


Net income ^ classes 


Bank deposits, notes, 
mortgages, corpora- 
tion bonds 


(1) 


Number of 
returns 

(3) 


Amount 

(4) 


Number of 
returns " 

(5) 


Amount 
(6) 


Taxable fiduciary returns with net in- 
come:2 
Under 0.75 .. 


31,655 

8,512 

10, 497 

6,324 

4,355 

3,008 

4,439 

3,004 

2,154 

1,651 

1,236 

910 

845 

641 

561 

483 

380 

329 

1,127 

680 

456 

582 

326 

175 

119 

96 

50 

45 

120 

47 

26 

8 

15 

4 

10 

4 
1 
1 
1 


20, 845 

5, 396 

6,933 

4,460 

3,152 

2,251 

3,430 

2,344 

1,723 

1,330 

1,002 

753 

703 

522 

475 

409 

324 

272 

948 

572 

396 

510 

266 

148 

107 

76 

43 

40 

109 

44 

25 

8 

15 

4 

10 

7 

4 

1 

1 

1 


62, 255 
12, 015 
19, 354 
12, 910 
12, 220 

8,662 
19, 433 
14, 657 
12, 086 

9,614 

10, 968 
7,420 
8,663 
6,608 
6,541 
5,826 
5,019 
5,342 

17, 555 

14, 714 

11, 828 
19,511 

15, 204 
8,062 
7,115 
5,054 
3,150 
3,676 

11, 380 
6,263 
4,209 
1,357 
3,778 
1,647 
7,072 
1,534 
1,409 
113 
20 
6,015 




30,853 

5,968 

8,084 

6,532 

4.068 

3,006 

4,806 

3,216 

2,482 

2,232 

1,636 

1,206 

1,231 

1,257 

1,038 

904 

745 

547 

2,578 

1,522 

1,346 

1,689 

904 

548 

378 

369 

122 

139 

651 

269 

197 

4 

148 

12 

51 

20 

9 

(20) 

2 






1 under 1.5 . ._ . -. 




1.5 under 2 




2 under 2.5 




2.5 under 3 




3 under 4 ._ 




4 under 5 . 




5 under 6 ... . 


1,293 

1,043 

747 

564 

520 

409 

321 

310 

249 

232 

784 

444 

309 

397 

216 

110 

71 

52 

30 

31 

77 

31 

16 

5 

11 

3 

5 

5 

3 

1 

1 


6 under 7 .. . 


7 under 8 


Sunder 9 . .. 


9 under 10 


10 under 11 


11 under 12 


12 under 13 .._ 


13 under 14. _ . .. .. 


14 under 15 _ .. - 


15 under 20 .. 


20 under 25 -- .- 


25under30 


30 under 40 


40under50 -.- 


50 under 60 


60 under 70- 


70 under 80 


80 under 90_. 

sounder 100 

100 under 150 


150 under 200 


200 under 250__ 


250 under 300 


300 under 400- 


400 under 500 --- 


500 under 750- 


750 under 1,000 - 


1,000 under 1,500 --- 


1,. 500 under 2,000 

2,000 under 3,000 


3 000 under 4 000 


4,000 under 5,000 






























Total 


84, 884 


59, 659 


390, 228 


" 8, 290 


89, 757 





For footnotes, see pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



161 



classes: Total number of returns, number of returns ^'^ and amount for each specific 
distributable to beneficiaries, and net income taxable to the fiduciary 

method of tabulating data, see pp. 5 and 79] 
figures in thousands of dollars] 



Sources of income — Continued 


Interest— Continued 


Dividends on share ac- 
counts in Federal sav- 
ings and loan associa- 
tions (subject to surtax 
only) 28 


Rents and 




Government obligations 


royalties 


Partially t 
(subject 
only) 22 


ax-exempt 
to surtax 


Taxable (subject to 
normal tax and sur- 
tax) 2< 




Number of 
returns " 


Amount 


Number of 
returns " 


Amount 


Number of 
returns ** 


Amount 


Number of 
returns " 


Amount 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 




4,108 

896 

1,099 

1,046 

662 

451 

759 

635 

374 

431 

352 

159 

226 

146 

420 

134 

125 

146 

432 

399 

167 

282 

199 

123 

64 

74 

40 

5 

103 

31 

48 

2 

1 

4 

23 




285 

70 

105 

66 

32 

25 

33 

26 

30 

25 

18 

12 

18 

19 

11 

9 

8 

14 

24 

11 

13 

39 

8 

4 

1 

1 




55 

12 

28 

6 

17 

1 

14 

4 

4 

6 

6 

2 

3 

(20) 

2 
9 
1 




8,877 










3,419 










5,574 










3,902 










3,270 










2,561 










4,199 










2,9.54 


541 

382 

316 

212 

233 

160 

140 

125 

105 

98 

315 

167 

133 

176 

8S 

40 

25 

26 

9 

13 

25 

17 

9 

3 

2 

2 

6 


156 
124 
83 
66 
82 
53 
43 
34 
32 
28 
93 
43 
49 
49 
25 
10 
5 
4 


35 
18 
14 
13 
13 
4 
6 
3 
6 


601 

439 

305 

246 

206 

162 

123 

105 

111 

78 

309 

167 

102 

124 

85 

35 

12 

27 

16 

13 

37 

15 

7 

1 

2 

1 

1 


2,472 

1,935 

1,531 

1,364 

1,181 

1,036 

703 

607 

1,125 

572 


17 
5 
2 
6 
2 
2 
2 
4 


2 
1 

(20) 

1 
1 

(30) 

(20) 

1 


2,286 

2,014 

1,266 

1,565 

1,596 

460 

275 

880 

364 


4 
8 
6 
3 
2 


2 
8 
4 
5 
3 


2 
2 
3 


13 

(20) 
(20) 


180 

545 

433 

40 






(20) 






220 


1 
3 


i 

5 






1 






23 








2 


1 


1 


(20) 










« 3, 370 


14, 166 


" 1, 007 


933 


«159 


190 


" 3, 330 


59, 428 



162 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 7-B. — Taxable fiduciary returns with net income,^ 1941, by net income 
source of income and deduction, total income, balance income,*^ amount distrib 

[For description of items and classifications, 

[Net income classes and money 



Net income - classes 



(1) 



Sources of income — Continued 



Capital gain -^ 



Short-term 2s 



Net short-term capital 
gain included in total 
income 



Number of 
returns " 

(16) 



Amount 
(16) 



Net short-term capital 
loss of preceding tax- 
able year deducted 29 



Number of 
returns " 



(17) 



Amount 
(18) 



Current 

year net 

short-term 

capital 

eain 3» 

(col. 16-f 

18) 

(19) 



Taxable fiduciary returns with net 
income: 2 

Under 0.75 

0.75 under l.. 

1 under 1.5 

1.5 under 2. 

2 under 2.5 

2.5 under 3 

3 under 4 

4 under 5 

5 under 6 

6 under 7 

7 under 8 

8 under 9 

9 under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25... 

25 under 30 

30 under 40 

40 under 50 

60 under 60 

60 under 70 

70 under 80 

80 under 90 

sounder 100 

100 under 150 

150 under 200- 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000 

1,000 under 1,500.. 

1,500 under 2,000 

2,(M)0 under 3,000.. 

3,00(1 under 4,000 

4,000 under 5,000 

6,000 and over 



389 

306 

240 

188 

158 

120 

95 

122 

72 

66 

251 

142 

82 

129 

77 

48 

29 

33 

16 

8 

13 

10 

4 

2 

3 

1 

2 

1 

1 



1, 461 
4S0 
902 
744 
644 
477 
879 
737 
586 
493 
478 
278 
350 
286 
198 
455 
208 
236 
785 
759 
265 

1,145 

694 

447 

485 

472 

340 

72 

334 

160 

7 

234 

175 

9 

3 

1 

1.018 



(20) 



1 




1 


3 




1 


4 




3 


i" 


'""m 


... 


1 




2 


1 




2 



1,494 
483 
914 
750 
647 
486 
891 
741 
600 
495 
495 
279 
352 
287 
232 
459 
209 
262 
805 
760 
278 

1,146 

695 

458 

485 

472 

340 

73 

335 

163 

7 

234 

175 

10 

5 

2 

1,018 



Total. 



" 2, 608 



17, 297 



«130 



240 



17, 537 



For footnotes, see pp. 205-206. 



STATISTICS OF IXCOME TOR 1941, PART 1 



163 



classes: Total number of returns, number of returns ^^ and amount for each specific 
utabJe to beneficiaries, and net income taxable to the fiduciary — Continued 

and method of tabulating data, see pp. 5 and 7-9] 

figures in thousands of dollars] 



Sources of income — Continued 


Carital gain ^'— 
















Coatinued 


Net gain from sales 


















Net long-term 


of property other 
than capital as- 
sets 31 


Business 


profit 32 


Partnership profit '3 


Income from 
fiduciaries ^ 


capital gain ^^ 
















Number 




Number 




Number 




Number 




Number 




of 


Amount 


of 


Amoimt 


of 


Amount 


of 


Amount 


of 


Amount 


returns « 




returns " 




returns ** 




returns ** 




returns " 




(20) 


(21) 


(22) 


(23) 


(24) 


(26) 


(26) 


(27) 


(28) 


(29) 




3.859 
1,210 
2.018 
1,514 
1,276 
1.214 
1,957 
1, .538 
1,251 




263 
148 
211 
196 
180 
144 
277 
199 
162 




395 
971 

1,489 
1,286 
1,119 
821 
1,412 
1,242 
1,031 




253 
176 
429 
561 
463 
295 
518 
. 525 
471 




1 220 












284 












496 












347 












375 













292 












695 












512 


536 


80 


206 


112 


128 


519 


399 


1,131 


50 


128 


121 


946 


117 


551 


109 


481 


294 


862 


44 


106 


107 


708 


72 


408 


83 


463 


249 


891 


38 


93 


59 


490 


64 


377 


53 


217 


204 


810 


23 


88 


58 


596 


43 


316 


59 


344 


150 


593 


20 


60 


44 


458 


58 


492 


48 


339 


150 


786 


11 


38 


30 


360 


34 


279 


30 


317 


128 


758 


13 


42 


21 


216 


38 


513 


28 


221 


115 


559 


15 


74 


23 


215 


28 


535 


14 


113 


68 


409 


13 


25 


17 


273 


21 


208 


24 


308 


325 


2,112 


44 


286 


76 


1,473 


114 


1,583 


68 


653 


207 


1,670 


17 


34 


38 


776 


75 


1, 313 


38 


554 


132 


1,570 


9 


28 


27 


598 


34 


936 


35 


606 


180 


2,598 


22 


81 


39 


1,209 


52 


1,367 


35 


790 


105 


1,786 


8 


16 


23 


573 


32 


1,598 


29 


988 


60 


1,680 


8 


55 


12 


622 


24 


1,113 


15 


381 


46 


1,272 


2 


1 


4 


239 


9 


422 


6 


182 


37 


985 


4 


72 


4 


488 


16 


1,055 


7 


194 


21 


878 


3 


14 


2 


72 


5 


257 


3 


82 


18 


990 


3 


1 


2 


407 


3 


423 


1 


3 


46 


3,216 


4 


27 


7 


811 


17 


1,585 


6 


721 


26 


3,027 


2 


9 


7 


626 


2 


18 


3 


28 


13 


1,633 


2 


3 


1 


287 


1 


2 


3 


418 


5 
10 
3 
6 
6 
2 


933 
1,662 

905 
1,899 
5,318 
2,077 


















1 


4 






1 


(20) 


2 


1 














77 






2 


371 






2 






















1 
1 


1,561 
2,173 


































« 3, 543 


62, 579 


"436 


3,065 


"930 


22,283 


"972 


19, 043 


"829 


13,515 



164 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 7-B. — Taxable fiduciary returns with net income,^ 1941, by net income 
source of income and deduction, total income, balance income,^^ amount distrib 

[For description of items and classifications, and 
[Net income classes and money 





Sources of income— Continued 


Deductions 


Net income 2 classes 


Other income « 


Total in- 
come 

(32) 


Net long-term capital 
loss 28 


(1) 


Number of 
returns ^< 

(30) 


Amount 
(31) 


Number of 
returns « 

(33) 


Amount 
(34) 


Taxable fiduciary returns witti net in- 
come: 2 
Under 0.75 .. . 




939 
414 
662 
431 
384 
328 
460 

70 
429 
326 
267 
259 
142 
132 
172 
109 
119 
100 
277 
386 
130 
484 
329 
281 

77 
101 

35 

30 
266 
149 

(20) 


114,821 
26, 063 
40, 451 
28, 540 
24, 711 
18, 264 
35, 443 
26, 316 
21, 896 
18, 298 

17, 791 

12, 768 

13, 967 
11, 427 
10, 867 

9,804 
8,845 
8,180 
30, 046 
24, 153 

18, 753 
30, 760 
23, 896 
13, 775 
10, 510 

9,735 
5,355 
5,940 
19, 647 
11,008 
6,849 
2,532 
6,005 
2,579 
9,523 
6,872 
4,515 
1,674 
2,194 
6,015 




872 
343 
604 
479 
512 
426 
595 
646 
460 
424 
481 
278 
462 
171 
292 
167 
145 
183 
684 
486 
431 
805 
549 
349 
130 
40 
23 
12 
309 
127 
27 
19 
19 

(20) 

3 


0.75 under 1_ ... ... 






1 under 1.5 






1.5 under 2 . 






2under2.5 






2.5under3 






3 under 4 .. ..- . .-- 






4 under 5 .. -._ 






6 under 6 .- 


270 

198 

162 

126 

106 

78 

70 

62 

45 

37 

154 

81 

61 

104 

56 

34 

19 

20 

8 

7 

28 

9 

3 


268 

200 

158 

97 

122 

77 

76 

66 

53 

60 

179 

97 

97 

128 

51 

28 

31 

16 

3 

10 

24 

11 

6 

1 

2 

1 

1 


6 under 7 . .-- --. 


7 under 8 - 


8 under 9 


9 under 10 


10 under 11 


11 under 12 .. . . 


12 under 13 -. . - . 


13 under 14 - . - -. ..- 


14 under 15 


15 under 20 


20 under 25 


2Sunder30 . .. 


sounder 40 ... -.. ... 


40 under 50 


50 under 60 


60 under 70 


70 under 80 


sounder 90 


90 under 100 .._ ... 


100 under 150.. . . .. 


150 under 200 


200 under 250 


250 under 300 


300 under 400 .. 


4 

1 


14 

(20) 


400 under 500 .. - 


600 under 750 .. . . 


750 under 1,000 






1,000 under 1,500 










1,500 under 2,000 










2,000 under 3,000 










3,000 under 4,000 - 






1 


39 


4,000 under 5,000 






























Total 


"1,743 


8,306 


700, 790 


" 1, 863 


11,593 





For footnotes, sec pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



165 



classes: Total number of returns, number of returns ^"^ and amount for each specific 
utable to beneficiaries, and net income taxable to the fiduciary — Continued 
method of tabulating data, see pp. 5 and 7-9] 
figures in thousands of dollars] 



Deductions — Continued 



Net loss from sales 
of property other 
than capital as- 
sets 31 


Business loss ^■ 


Partnership loss ^3 


Interest paid a' 


Taxes paids' 


Number 
of re- 
turns *< 

(35) 


Amount 
(36) 


Number 
of re- 
turns " 

(37) 


Amount 
(38) 


Number 

of re- 
turns " 

(39) 


Amount 
(40) 


Number 

of re- 
turns " 

(41) 


Amount 
(42) 


Number 

of re- 
turns " 

(43) 


Amount 
(44) 




86 
28 
48 
24 
37 
37 
63 
34 
42 
31 
11 
14 
42 

16 
21 
18 
15 
29 
33 
30 
38 
9 




21 
16 
56 
29 
23 
37 
36 
31 
54 
23 
39 

5 
25 

9 
20 

3 

(20) 

22 

111 

41 

15 

25 

53 

24 

10 

3 

8 

56 
60 




15 
7 

17 

11 

9 

15 

20 

37 

5 

2 

8 

29 

18 

7 

4 

2 

7 

2 

53 

14 

3 

3 

(20) 
(20) 

4 

(20) 




806 
373 
765 
465 
482 
321 
593 
442 
355 
226 
234 
275 
161 
186 
129 
179 
249 
142 
587 
340 
482 
480 
486 
286 
124 
176 

55 

84 
360 
168 

39 

6 

101 

118 

17 
8 
7 




3,660 
1 292 






















1 977 












1,414 
1 056 




















851 












1,527 










i,'329" 

1,024 

810 

558 

533 

400 

365 

341 

271 

228 

748 

469 

329 

423 

226 

116 

81 

67 

38 

31 

93 

36 

24 

7 

13 
4 
8 
6 
2 


1 Oil 


30 
25 
18 
10 
12 

8 
11 
10 
15 

6 
15 
15 

9 
11 

7 


24 
10 
15 
10 
10 
6 
8 
4 
4 
2 
27 
8 
8 
8 
10 
5 
2 
1 
2 
2 
6 


11 
6 
6 

12 
7 
5 
4 
3 
6 
6 

12 
5 
5 
5 
3 
1 
1 
2 


500 

369 

330 

284 

224 

189 

172 

117 

114 

100 

332 

259 

214 

238 

146 

74 

51 

39 

25 

20 

67 

29 

17 

3 

11 

1 

2 
2 


736 
672 
596 
436 
413 
364 
258 
360 
303 
249 
847 
664 
550 
749' 
507 
319 


2 
3 


4 
14 


2ia 

241 
145 










122 


1 
1 
1 


1 

(20) 
(20) 


1 
2 


2 

1 


522 
313 






175 










16 














271 














41 














259 














283 














2 
















































1 


1 


1 


ig 






































' 














« 210 


731 " 172 


856 


"103 


292 


"3,938 10,306 


"8,581 


23, 424 



166 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 7-B. — Taxable fiduciary returns with net income,^ 1941, by net income 
classes: Total number of returns, number of returns*^ and amount for each spe- 
cific source of income and deduction, total income, balance income, ^^ amount 
distributable to beneficiaries, and net income taxable to the fiduciary — Continued 

[For description of items and classifleations, and method of tabulating data, see pp. 5 and 7-9] 

[Net income classes and money figures in thousands of dollars] 



Net income 2 classes 



(1) 



Deductions — Continued 



Other deductions ^9 



Number 

of re- 
turns" 

(45) 



Amount 
(46) 



Total 
deduc- 
tions 



(47) 



Balance 
income *' 



(48) 



Amount 
distribu- 
table to 
beneficia- 
ries 



(49) 



Net in- 
come tax- 
able to 
fiduciary 



(50) 



Taxable fiduciary returns with net 
income: 2 

Under 0.75 

0.75 under 1 

1 under 1.5 

1.5 under 2 

2 under 2.5 

2.5 under 3 

3under4 



4 under 5 

5under6 

6under7 

7under8 

8 under 9 

9under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 undergo 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000- _. 
1,000 under 1,500- 
1,500 under 2,000- 
2,000 under 3,000. 
3,000 under 4,000. 
4,000 under 5,000. 
5,000 and over 



1,136 

900 

717 

507 

434 

384 

321 

265 

216 

201 

696 

414 

273 

392 

208 

114 

82 

65 

33 

37 

82 

34 

19 

8 

11 

4 

7 

6 

3 

1 

1 

1 



6,454 

1,707 

2,414 

1,525 

1,731 

869 

1,680 

1,119 

1,249 

868 

965 

500 

485 

589 

346 

421 

399 

302 

1,049 

936 

436 

1,015 

808 

382 

212 

279 

90 

199 

565 

386 

169 

22 

110 

104 

121 

15 

13 

1 

1 

108 



11,915 

3,764 

5,881 

3,948 

3,850 

2,557 

4,513 

3,318 

2,900 

2,245 

2,334 

1,537 

1,607 

1,332 

1,065 

1,153 

1,122 

914 

3,361 

2,514 

1,946 

3,115 

2,412 

1,359 

693 

753 

321 

474 

1,818 

994 

410 

63 

501 

■ 264 

399 

306 

22 

1 

1 

163 



102, 906 
22, 298 
34,570 
24, 592 
20,861 
15, 707 
30, 930 
22, 998 
18, 996 
16,053 

15, 457 
11,231 
12, 360 
10,094 

9,801 
8,651 
7,723 
7,266 

26, 685 
21,639 

16, 807 

27, 646 
21, 484 
12,416 

9,816 
8,983 
5,034 
5,465 
17. 829 
10,014 
6, 439 
2,469 
5,504 
2,315 
9,124 
6, 566 
4,493 
1,674 
2,193 
5,852 



92, 704 

14, 896 

21,719 

13, 644 

11, 129 

7,508 

15, 558 

9,563 

7,224 

5,385 

6,207 

3,508 

4,352 

3,380 

3,355 

2,645 

2,599 

2, 502 

7,298 

6,414 

4,289 

7,707 

6,999 

2,853 

2, 135 

1,868 

788 

1,189 

3,756 

1,784 

533 

248 

229 

530 

2, 621 

468 

265 

112 

19 

2,154 



202 
402 
851 
949 
732 
200 
372 
435 
771 
668 
250 
723 
009 
715 
446 
006 
125 
765 
387 
225 
518 
939 
485 
563 
682 
115 
246 
276 
073 
230 
906 
221 
275 
785 
503 
098 
228 
562 
174 
699 



Total. 



" 7, 572 



30, 642 



622, 944 



282, 136 



340, 808 



For footnotes, see pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



167 



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168 



STATISTICS OF INCOME FOR 1941, PART 1 



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Taxable individual returns— Con. 

With net income — Con. 

Form 1040— Con. 

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300 under 400 

400 under 500 

500 under 750 

750 under 1,000 

1,000 under 1,500 

1,. 500 under 2.000 

2,000 under 3,000 

3,000 under 4,000 

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5,000 and over 

Total 

With no net income. Form 
1040. 3 

Total, taxable indi- 
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STATISTICS OF INCOME FOR 1941, PART 1 



169 



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.— iCOC^CTitMCOcOCO 



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568767—44 — 



-12 



170 



STATISTICS OF INCOME FOR 1941, PART 1 









1—1 iot--05oa>ooi~~oooooO'-<(NOOi<:ooiiO(y:it^'0^oic._. . 
1— ( r--^a5cDOilO■THco^-•Ol>^T-^c^^^oeo"^"t■.— icot-HTt^coo^HcoiO' 



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CriT-HOC0C00lO00CCC0^l>-OG0C0O'^"<1^'HC£5i0000000i0C^l^ClOO'^-?-<N£:^ 



CQOOl'<**rOCD'^iOOiiOi-i^'*'-iC:j(roO(M'*(Ml:^iOiiOOOOu::iCOCC.— (C 



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■ ^^ CO .— I O lO o o 



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50T+'Oia^O"rt<'-HOt^OO'NoCOaOCiCDO-*OC^' 



(NCOOOlCO'^I>--^COC^r 



t-^CCfM CO C^ T 



00 CDiOO'— '■— ('O'— (OCOOOh-.CDt^"^CO'r«iOCOOaOr^OO»OfOi— (COCOiO-^Oit^t-'CO'l* 
CT) OCO !-- OOOt-- O O^O O^ CO QO :D COOOOOOTtHIr- CS coco (N ^"-H ^■rt<r-i 
Oi C^'^t-a5»O'<^C^<:000lOC0(N--HrHr-HrHf-H (>»— I 



CS (N O '^ (M -^ i-( 



3 St! J 



ooco^oO'-^coo5QOO'-HoncrlOM^-ooco^-.lO'^^'— lr^tooco1-^coc^^^--x>^oeoo 
oc^.-HoO'^Oi^-'^cooooooo5C^'-'co"^coc^^-oooso•-Ht^'ct^c^Tt^o505GO^*c: c^ 
CD" lo -}^(^fcc'»n"o iCc^TcrTfo^h-'cD 'Tt^'c^f ^-^(3^tCclO CO 

... ... . .. _ . . " Tt^ ;2J CO 1-1 00 ^ >— ' Oi --O OS h- 



Tf^ t^ OS <M CO O - 



r-^020iC<icDcr)t^-t^Oih-cjt-r^oic 



1-HOT^'(^^c^I^-c<^(^^oooocOlOcococ^c^'^^cccOT-l^T^T^Ti^-.^05cociiococo^c^^ 



iocomcD05Tt<coi— looiocr^cooOi— iiMOuoiJOTt<oocot-*cor-Oi! 

Mr-OSCOO'i<criC5 0:00!'riT+HrocCi'7i'*VicOOO'^iO'— 'OO-^cOOit 

cO'^coo5ccc^coioooa:i'^ocor^ot^ot^r-t---^Oicooior^" 
oci CO t-T r>r of" t^ CO cr" r-T CO r-" LC r^' ro' c^f ^ ~r^ co oT --h h-T o ■^'" ^f ^' c4" r^ 



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w Vh o lo o CO 1-4" o r-T CO -^ c^' o oT 00 ^-^ cd' h^ t^ CO o CO <i^ 



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o lOooc^>o^-.cocoolC^lOcD'-^05»oo■!i'Tt'Ococo^--oOl^lco^-oO''^co-— 'cococoos'^ 

CO Oi'O-rJiiO'— "CD^t^'rHcO'^'MCOr-OSCOi-OOOOlOiOQOOOO— iCO'^OOOSCOi— I 
1— I 01 05 »0 --H O Oi CO CO CO CO -^ 1>- CO 05 !>■ CO lO Tf( uo !>■ lO »0 CO '-H 1— I 



r-CC0'O'rJ<00C<JC^WlOC0C^i-H'-H 



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. >(^^ooc^ocoo5-#lOco":)GOoo--'^^(^l^-cO"<^t^Oi'^■^" 

iJC^Oit-HiOcOGOi— <'-<COOCOCOOCit^COCOOlO'— «.— (t--0"ti(MC 



C^OiOl-— iO3O(N00C^OC005- 



_- _-_ ... -tcir^r^ooo 

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.COcOi— l-rtiiOC^I^-OlCOfNOO^COO^C^OOOitMCOCOOCOOOOOOlCOcOCO^Hf 
.lOh-OCOCOCOi— tTt^COr-'OCOt^CO'M'^dCOCOC^h-OOGOCDcOCOOaOCOQOOC 
0'3iOOOOiOOiOOCDO'*'<f*Tt*COCOCOCOCOOOC^t^cOcOtO(MC^C5COi-l t^C 



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Ci COr-HOi-rwr-.QOOscO'OcO'O-HOOOi— lOOtOiO-— icOt^-COcOOiiOCOrHCN-rt^C'lCOOSC^ 

CO T-(or^.-<<>i»oo5coot^»ocot--iocotcoii>-'-iO'^cooor--f^oi-— i-rt-coc-ir-iiocioi 

ccT i-T^co r^co oTcr^-^i-Tio c^f c^co o cfc-f CO Tt^"oo■'^rC(^f 

»C C0C0CCC0r-'D0OC0'^00iO-rt'L000C0I>-C000C000(>Jh-O'~l-rhaiOr--O'OC^0SC0lO 

Oi i-HiOOGiOt^c0000i-^c0C0t~-C^iOC00i0ii0C-1i0c0Oc0»O>— «iOt}<I>-.— (CQC^OCO 

C^" <:^ 1-^ T^ lyil t^ (^ lO CS t^ ^ ^ CO C^ C^ O^ -^ ^ ^ ^ CO CO C^ tA T-^ y-^ i-Ti-h" i-Tt-T 

»0 I— ICOCOC^CO'-H'— ' 



co-^05o:iC'^»ocococoio-rfiO'»^uoO"^t---co-^or^»oOTiHcoco»o-^t--r 
t^aoc^cococD«#oooioio.— iai'-HC<i05Tf<cooooscoo-<*<cocM'--( i-i 

CO-^r-HCOOO-— 'COlOO^t^'OCOCOtNi-HT-C.-ICO'-lrHT-H 



t'-OSOO'^OCTsCOCN^ 



3"oS 



t^ OlOCOTt^COCOiOCO'— lOOiOt^fMUOCOCOcOCiC^COO^OO'-'COCD'-'COTtH'rOlC^inO 
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CO OOSOCO'-HCO'-HOCO-^Ol'^'^OiOO"— ''-it^O'^-*C^oCLOt^O^Tfr--OCO-^'<Si 



r^ CO o CO c^i CO :■: Oi c^ o CI CO T*- oTi r-" o-i OS -^ Oi cc oo ^ o ic CO io -Tfi o err t^ CO GC CO '^ 
cor--r--0'OcO'^>-HcO'*co»Ci-(':t^tO'^coOTt<0'^OJC^(NOOO'or^O'Oot^Tf< 

COi— tot-'— 'OiOOOCOCOCOt^CO'-HOSOOCOCO'— iO'-H'-l'-*t^GOiC)OCO(N(MCOOO 
CO CO 05 O --H CO Os" l>^ CO u:r >0~ ■^' -^^ ■^^ CO CO iC CO --H 



(MOO-t^r— r^OJ05Tt^t~-000:i'^cO'-H(M'MCO»iOO:"-HCOOScOOOcOC-TcOtOOCO'MC^05 



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■ »Oi— ic^icoocaJcococoTjHineo 



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cswcocccocococo 



STATISTICS OF INCOME FOR 1941, PART 1 



171 



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cm" 


500 under 750 

750 under 1,000 

1,000 under 1,500.... 
1,500 under 2,000.... 
2,000 under 3,000.... 
3,000 under 4,000.... 
4,000 under 5,000.,.. 
5,000 and over 


1 o 

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.HS 

c:_ 


3 


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St.).... 

est.)... 

St.)..... 
St.).... 
St.)... 
St.) ... 




a 




Grand total in- 
dividual returns 
(46 + 68 or 60 + 
61). 




a 

3 


3 £ o 


2 
'> 

'•B 
a 

a 
03 


turns: 

ith net income 

Form 1040A (esi 

Form 1040: 
Under 0.75 (e 
0.75 under 1 ( 

1 under 1.5 (e 
1.5 under 2 (e 

2 under 2.5 (e 
2.5 under 3 (e 

3 under 4 

4 under 5 ... 


c 




a 

a 


a 


3 

o.g 


vidual returns 
t income (44 + 
vidual returns 
1 net income (45 


'^ z 

cc.t^ 


Ota], individual r 
and taxable flduci 
turns with net im 
(60+62). 




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172 



STATISTICS OF INCOME FOR 1941, PART 1 






^ --J 



§ ^ 3 



Sc§ 

2-S"^ 






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— iCOiO'y3cDOSCOTf*<N(M.-Hi-ii— ii-Hr-l 



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0'^'^oot-^o-''*cooot'-OiiO'*t^ioc305c^coT'— ■-- ----- — 



or--05oococooO'--<ooooor^i-Ht^r-*0'^'— <coooc^t^o;c 

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C0C0C000C<lTt*rH0iO0000t^l^t>C0OG0O— 105— itOC 



I 1—1 CD (N r^ CO 00 
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O OOCO— *iOOit^-^<-<— lOO'^Cli— lO— ii-HOO'-*(M'^0i^01CriC0t--Tt<C0C0 

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iQ O-^OOO-— iCSCO-— lOOOOr-iO'rtH'— (i;OiOI>.OQO'^OC^'-*'^Ot— t"-CC05 

r ^" o i-T b^ -— r o' -TfT o cy^"" cxT CO oo~ cT -ri"" oT co" c' o" co" o' C^~ Ol' c^^ 



OCMXiCOcOOOCO'-'iOGCCDI 



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r-* O O lO ITD T 



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*OI^-r^CDiCT**-^CO'^OIr^GC^COir3(N.-l -^i-Hr-t 



C<IC<J05COO-«*<»OCO-^03iOOOaJ-^05CCiOI>Oi^O'-<'"r!CSCOOiOOt^-^Oit^ 

— »i>-.-'Ot^OicoO'*oooocooot-r--030^'-HCO^-io(Mt ■■-- 

C^Oil^'tj^oiO'— iiOOiI^-C0O5t>iO'<T^CO0:)(N00'^<M(Mi— I 



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l— lOooO'^cofM'TpocoioocsiOOiO'— "ror-r^cor-t^cTi— 1» 



■^OC0O'*0:O»0--<: 



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--lC0OC0■^01C0'-lCCO^-'— 'COTjH-^T-i(JiF--i,-(C^00WcO^'rt<(NcO'*iOCO00i~tCO 

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t^ 00 CO lO rt* o 



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CD COOiCDOiCO-— ir-Oi— 'OtJ'JOscOOO'OCri — C^O'^'O^lMiC'^-^iOoOCJiOC' 

CO OOCOOiOGCt'-rH — CO-— I'^C-lC^OOCSOi-'J^OCDiOOCOOOl- ----- — 

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iOCDI^OOOSOi-hMCC'^ 
C^C^CICSCSCOCOCOCOCO 



STATISTICS OF INCOME FOR 1941, PART 1 



173 



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Under 0.75 (est. 
0.75 under 1 (esi 

1 under 1.5 (est. 
1. 5 under 2 (est 

2 under 2.5 (est. 
2.5 under 3 (est. 

3 under 4 

4 under 5 


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500 under 
750 under 
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2,000 undi 
3,000 undi 
4,000 undi 
5,000 and 


c 


8 
g 



g". 






c 
B 

c 


dividual i 

Grand tota 
ual retur 
or 60+61) 


Lial returns wi 
(44+56). 
ual returns w 
6 (45+57). 


>> 

so 


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174 



STATISTICS OF INCOME FOR 1941, PART 1 






d ^ d 



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STATISTICS OF INCOME FOR 1941, PART 1 



175 







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750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 3, 000 

3,000 under 4,000 

4.000 under 5,000 

5,000 and over 

Total 

With no net income. Form 
1040.3 

Total, taxable in- 
dividual returns. 

Nontaxable individual re- 
turns: 
With net income: n 

Form 1040 A (est.) * 

Form 1040: 

Under 0.75 (est.)_ 

0.75 under 1 (est.) 

1 under 1.5 (est.) 

1.5 under 2 (est.) 

2 under 2.5 (e.st.) 

2.5 under 3 (est.) 

3 under 4 

4 under 5 

Total 

With no net income ^ 

Total, nontaxable 
individual re- 
turns. 

Grand total individ- 
ual returns (46+ 
58 or 60+61). 

Individual returns with net 

income (44+56). 
Individual returns with no 

net income (45+57). 

Taxable fiduciary returns 
with net income. 2 

Total, individual returns 
and taxable fiduciary re- 
turns with net income 2 
(60+62). 


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176 



STATISTICS OF INCOME FOR 1941, PART 1 



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STATISTICS OF INCOME FOR 1941, PART 1 



177 



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1 under 1.5 (est. 
1.5 under 2 (est. 

2 under 2.5 (est. 
2.5 under 3 (est. 

3 under 4 

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178 



STATISTICS OF INCOME FOR 1941, PART 1 



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180 



STATISTICS OF INCOME FOR 1941, PART 1 



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STATISTICS OF INCOME FOR 1941, PART 1 



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182 



STATISTICS OF INCOME FOR 1941, PART 1 






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STATISTICS OF INCOME FOR 1941, PART 1 



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STATISTICS OF INCOME FOR 1941, PART 1 



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■^t^cC' — ^c^o^ocic-^cct^»j^ cc ■^o:"^'— I'C'^cDC'io lo" 1— r ao on" t^ T-I' ^ CO t^ o o oi" 
cc lo a;',— CO CO CO -^ -^'co cd cc'co'co cc c^To^'o o^"-^ r-Toi" co co ■rj^'co os co m 

0"'.^.--Oa;'rPCD'— OOOOOC^rMiC.— C0C0COC^»OC0-rt^C^'rf»O"rr»— .^0■^000^-"^(NO 

cO'^^oOr-HcnTi'-rj^cDoo.— 'OiOcoo^-c:>GCOOOc^^c^c>tlOicoQOt^GOco■-HO'^al 

00ailO^-»OC^^OC^.— «t^t-'CcDCOQOcC>Or~--C>OOOtOcoai«— •CDOOOICOO'^C^CO'^O 

Ci t>^05 O ■^* r-^C. C^tO Tt*'tO '~rt--rcdr-rcnr cC "^(M' C^'^CzTt-h'tjTc^'qo O I>^'-h o m c^m ^ 
C001GOO:'"*CDCOOOiOTj'r.-JCOO»C*JC<»i-ii— CO-'^CO^CSiC^.-'i-i r-.i— I 

C^ C: 0-3 OtI r-1 



00 cDr^cDOGOccc^oc^^oc^coloOlOcv^coo-*o>JO^--o(^^alO'*T^lI>-lOOi(^^ooool>. 
C loc^.— rt-cC'^Oi---cooocr:'0'^^-i:^c^--«ioc^r-Hi>.ocoO'--'r^Ot--'rt'«rMr-. 



(MiCO'^COCCOCr-iCOOiC- 
rft^cOt-CMOCOi— t 



'CC<>1(Ni— i^,-HCO,-(,-(,-l 



- -''05C0t^I^C0i-'a>0000I>-(Mr-iO'^Ot^iOcDcC(M»OC0 
rH '<*i0Clr^OOO'MCI>C0tcoOC0r^T-HC^CNJ00i0(M(r0iC05 



O r-l CO CJ5 cc ^ 



IcCCOOiCO'tt^r-OKNNi^. — iQ,— ^(NcO'^O' 



<N -^ lO CC CI C 



) r- t- O iC CI C^ OC 'fl' r-- ,-H (N C.' CN ^ o : 



^COCCCCl-.iCO<MOiiOCNC^Cr. 0CCO*C'^00(MOi.— 'C 
r-l(M(NC4^C0Cir-t.— Ir-M t-Hr-. ,—1 



; 7-1 d -- r-- - 



;coccoO'^oco»o.-'C 



_ _ _ _ .1 CV2 CO --Tti QO (M o c; 1 _ - . 

C'"-oooorC'*'t^cccorooot--o;-^oOoOc 



:■ CO c-1 00 05 'T Oi O 

.■ T-i u-li t- t-~ O O O 



b-ocnoocif-uO'^r^cr-i 



) O O^ CO -S* O I— - 



0"j CO (N CC CO ^ -^ T~ "" ' " 



- . _ _; Oi -^ a: O 

• GO £-- »0 -^ CO W Ol iC CN CO 1-H 



I — 00 -H lO CO C^ r-l r 



O C^^CCCCOiOC^lOl-^CDOt^ajOOC^CO-^OCOCOT— OCIC^ 



Oi "^ t^ ""^ CO C-t CO c 



•O-^CCICSCSiMiOCOWr-H 



5 00 CO C^ CO 00 O "O CO C^ (M »iO O-t .-. r- 



- Tt^ t- lO CO CO .-H 



uoiMcot^oo-^No-rfor^coic-^ioicooooaj-^oc: 



CO oo-^r^^~r--ooroioo5coc^io 



- CN (M CO I^ O - 



)-^o>-''-'COctcoir-oor^a:(Mcocr. c:oooll005C'GO'^c■^■ 



^^ en t^ (M cr- cr: '^ CO ic 00 1^ o i>- o t^ (N lo t _, , , , „ 

cooocOccoc^'-'Oi— OS-— cx■■^'•-HlOl^-^oo^-cooiC^lOlOr-Hc^^^cs-*aoo•^co(^^lO 



i l>- Ol(N 00 T-i (M CD Oi Oi 
____. _ _ _,_ __.._ .1I^(N'*00 0-^CO(NIO 

i-i-^ooor-oocioooocr-^-r-ocDcooir. (Ni^o:,c^cooo;t~-.ioootoc^coccoo 



OCCOOCCDt^iO'^OO 
OCDCOMlOOOO'-'CVJ 
OCDOfMPOOi-Ht^CO 



CJ (M r-* CS ^ , 



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3 CO O Oi f-^ lO >0 



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i-HOO^COi— iCOO'^OOOOt^O 
Tti-^iOOiiOCOCMlMOSiO-rJ-fM 



oOC:cDI>-coa:ir, t^cOf-M'cO-'^^fNcDOscOcoO'— 'i^OiT-H 

^ . .. ___, '+0-rr — cOCOC^COtN-— <O0C^(N<N 

CDC CNCICiiQOI^OiCrjC^OOOCS 



- 1-^ ^ CI ^ id o ' 



iO-^Cl'^CD(NOCOOCOt^CD"^"!*<-^C*DCOCMOCcDOO-*CCC^i-«.-Hi-iCOi-< ,-hi— li-H 



T-Hi— ii*<-^C^rf*C^,— ,r-^ 



rJ^r^C01:--0(Xi'-~'C--l 



Ot-^i— i-^OcO-rt^iOiOCOrHCCcOiOTTODC^CNt^-^C 



i.-Hor-o'ct^i^c^-^t^iMC^OTrcDoO'-'.— tr-HT^.-HCO'^c^ 

)cO<MO»OCCCC-<J*OCS*Or-^COCOCNi— i.-(CO'-H 



rH r- (N -^ O CD c^ - 

r-! ,-. (M (M r-1 



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CO r-1 (>4 '^ -^ CO - 

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c^)ooo^-^aiOC3oicocD^jcoocOw-^--y--- 



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O(Nai0:OCDCCi0'^CC'---C4c0 



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■^ r-i -^ C^i -fl- r- .-' cr, lo r— o- -J ■ . - . 
OcO'^QOU^iOO-^'^t— "i-iCOC 

v^ v^. w ^- — ' w^' •.•.■ oz cc".— 1 r-- C7: CO Tr"o"^oo CO o tCco tCio" 
Q0C?'^Ta:cocNOiCOCDCJC0O00OTf-^-^O»^:0C'G0OC^t-oOCnO(M'-H(M,-Hi0 
COcOCNOiO^-iCt^cOcOCNOiO^i— '.— ICDOCCOC^C^-— ■l--C/JCO'^r-1Cnxt"-C^00CVD 

O O OT err 05 00 CO C^' j^ C>f CO CO r^" l--' -rj^ c^f o O <N CO tP tC (>f 



: CM Oi CO CO ; 

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^Cf^CSCN.— i^^TfCN^ I— ' .-H 



CO— iiOcocsr--oco-Tf--^«ricooO';r^c^ooT-'COGOcococD'jOt-^-roooooooocooo»o 
cxirjcoi'^t'^cO'— ir--cor---iccct^r--i~icrit— 'C'-icoioc^OGC'rt'coTt^iot^cooocococ^ 
cN:r^'ODci'C^..-Hoi"^cv)i— iooooco.--iccoja. ioc:r--<coi:^o-^05i^t^c^cDoocjoi>coco 



CO (M>00'-^CO— 'COCO— 'C0':f05.-'Ut'a:C7ic0»0"'Jc0.-HOCCOOCrjO'0^Tt*c0C0OI 



CO -^ 

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cc'— '' 



OCSOC'^'^OCCC^OGOCrJO'iOii.OCOGOOiOO'^t-^COC'l-^a-vOC^'-HCD'-HtoOiMt^C^ 

- - - -- ■ — -~ ■" ■ O OCTjO lO -^ Tt* cocoo t-o 

iCr-COGO^iOCO'— 'Ot-hOO 



1 lO 00 <N O <N O »0 ^ ir.. Ci 1-- 'Tt^ O O I 
*cf CD"Csr.--*CC''co"cO 00'<>roi"TlJcO'"cid'-O"QC C 



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cocCrH^^^r-Hooc^r-4iC(Mooot^colOlO■^GO(^^coc^oOlO-!^coc^Mt--Pocsr-1CMI-Hl-^ 



(»0"iu^05COCOCOC^-^COC^r--CiOt--.— 'UOrfTt^OO'— <O100r-Ht^OC000C0tOi-Ht^00i-H 

• — ■ -■-■ ■ JOlOCCOOOOOO»'--:rC';i^CJCOGOCMOOTt«^OCSOOS'^COCSCO 

'0-^'-it^COOCOCD»0(MCOOOOr^'^COCS»OCS 



ooit'-oi-cDi-i^tcociOioct; 

CO CO (N CO 0> I ~" " — - — 



l^ lO '-O Oi - 



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"r-NO"-r-":)T^-^coo"Ococor 



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ol^of^S'-' 

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------ ---'^'^Cfld 

33d3SaapSSPS333Q^53 
c^)coi'":>otcoooooooo»oo 



CN IM CO -rf 

OtCOOOOOOOO»00 



a p a e 

3 3 3 3 
oo oo 



r-H C1CO'*»0'£'I--OOOSO— ^C^M"*tO<OI^OOOiO--tCJC9-^»COI^CC050^(MCO'^":;cO 
rtrHi-lrHi-Ht-lt-li-.i-li-i<MC^(MC-|<NC^O)<MlNC')COrOCOCOCOCOCO 



STATISTICS OF INCOME FOR 1941, PART 1 



185 



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under 1,0[ 
under 1, 
under 2, 
under 3, 
under 4, 
under 5, 
and ove 

otal 

net in( 
1040.3 


•3 
a 


returns: 
ith net income: 
Form 1040A (es 
Form 1040: 

Under 0.75 (e; 

0.75 under 1 ( 

1 under 1.5 (e 
1.5 under 2 (e 

2 under 2.5 (e 
2.5 under 3 (e 

3 under 4 

4 under 5 


C3 ® 4-> 


rand tota 
d ividua 
turns (4 
or 60+61) 




me (44+5 
1 returns 
acome (45 

fiduciary 
:th net inc 

ividual rei 
able fidu 
with ne 
00+62). 


o§g88§§ ^"a 


b 


3 


e- 


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Individua 

no net ii 

Taxable 
turns wi 

Total, ind 
and tax 
returns 
come 2 ( 


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186 



STATISTICS OF INCOME FOR 1941, PART 1 



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4 C*3 C*3 CO CO CO CO 



STATISTICS OF INCOME FOR 1941, PART 1 



187 



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3 


ntal, individual returns 
and taxable fiduciary re- 
turns with net income ^ 
(60+62). 


10 under 750 __ 
iO under 1,000- 
000 under 1,50 
500 under 2,00 
000 under 3,00 
000 under 4,0C 
000 under 5,00 
000 and over-. 




c 




3 

c 
!5 

03 


turns: 
With net income » 
Form 1040A (est.' 
Form 1040: 


nder 0.75 (est, 
75 under 1 (es 
under 1.5 (est 
5 under 2 (est 
under 2.5 (est 
5 under 3 (est 

under 4 

under 5 


1 o 

'.9 


ual returns 

leome (44+56) 
ual returns wi 
iCome (45+57) 


2^- 

,11 




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188 



STATISTICS OF INCOME FOR 1941, PART 1 



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cs" Tin" lo oT o CO cc c^ m'' w M i-T 1-4" r-T th ^-^ o ic 00 lo 

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T-T b^Tt^"oo c^f -^'cD CM '^co ood oc^'t^'^cM oTo o o r-^CM"h-ro 

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t-iCM'^"<^iOCMi-1tH 



CD t-.O00000lOC005i-H"rtHl^CMc0'^0000O05CMC0-^"^C^CD00C0»Ot--.f-lT-4CMi-l'<^t-l 

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CM CO CD iO OO -^ CM 00 t^ OO t^ CM 00 CD iC -^ CO CM CM t^ CO CM CM r-t 

cm" iC CzTcD c5"cD"cD lO CM~r-i"f-H 
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COOJiO.— lOOCDCU-^Or-tCOCO-— i-^CO-— 'OOOICD-^OOCDCD 



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STATISTICS OF INCOME FOR 1941, PART 1 



189 



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turns: 
With net income:" 

Forml040A (est.)* 

Form 1040: 

Under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.5 (est.) 

1.5 under 2 (est.) 

2 under 2.5 (est.) 

2.5under 3 (est.)... 

3 under 4 

4 under 5 


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STATISTICS OF INCOME FOR 1941, PART 1 



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192 



STATISTICS OF INCOME FOR 1941, PART 1 



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STATISTICS OF INCOME FOR 1941, PART 1 



193 



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194 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 9. — Individual returns with net income of $5,000 and over, 194i, showing 
partially tax-exempt and taxable Government obligations owned and interest re- 
ceived, by net income classes and by type of obligation 

[For description of items and classifications, and method of tabulating data, see pp. 9, 50-51] 

[Net income classes and money figures in thousands of dollars] 





Government obligations owned at end of Interest received or accrued during the 
year year 




Partially tax-exempt 


Taxable 


Partially tax-exempt 


Taxable 


Net income classes 
(1) 


Total 
(2) 


United 
States 
savings 
bonds 
and 
Treasury 
bonds is- 
sued prior 
to Mar. 1, 
1941 

(3) 


Obliga- 
tions is- 
sued prior 
to Mar. 1, 
1941, of in- 
strumen- 
talities of 
the Unit- 
ed States 
other 
than 
those is- 
sued un- 
der the 
Federal 
Farm 
Loan Act 
or such 
act as 
amended 

(4) 


Treasury 
notes issued 
on or after 
Dec. 1, 1940, 
and obliga- 
tions of the 
United 

States, or 
any agency 

or instru- 
mentality 
thereof, is- 
sued OE or 
after Mar. 
1, 1941 

(5) 


Totals" 
(6) 


United 
States 
savings 
bonds 
and 
Treasury 
bonds is- 
sued prior 
to Mar. 1, 
1941 60 

(7) 


Obliga- 
tions is- 
sued prior 
to Mar. 1, 
1941, of in- 
strumen- 
talities of 
the Unit- 
ed States 
other 
than 
those is- 
isued un- 
der the 
Federal 
Farm 
Loan Act 
or such 
act as 
amended" 

(8) 


Treasury 
notes issued 
on or after 
Dec. 1, 1940, 
and obliga- 
tions of the 

United 
States, or 
any agency 
or instru- 
mentality 
thereof, is- 
sued on or 
after Mar. 
1. 1941 

(9) 


5 under 6 


109,617 
80, 997 
79, 854 
58, 956 
50, 849 
48, 791 
43, 178 
36, 838 
36, 511 
29, 684 

120, 877 
97, 737 
75, 838 

108, 446 
75, 206 
42, 858 
26, 191 
18, 994 
14, 161 

17, 558 
33, 009 
22, 778 

18, 391 
4,065 
6,072 
2,472 
2,849 
1,966 
2,014 

11 

5 

122 


96, 521 

76, 135 

66, 679 

54, 314 

46, 520 

44, 626 

39, 955 

34, 042 

33, 635 

27, 295 

110,439 

89, 170 

66, 273 

96, 461 

69, 491 

40, 151 

24, 692 

17, 532 

12, 726 

13,211 

31,440 

21,910 

15, 297 

3,956 

5,874 

2,437 

2,800 

1, 731 

2,007 

11 

5 

122 


13, 097 
5,862 

13, 175 
4,642 
4,330 
4,165 
3,223 
2,797 
2,876 
2, 389 

10, 439 
8,567 

10, 566 

11, 986 
6,715 
2,707 
1,499 
1,462 
1,435 
4,348 
1,570 

868 
3,094 
110 
198 
36 
49 
235 
7 


14, 430 

10, 841 

9,164 

7,298 

7,565 

6,843 

5,979 

6,568 

4,635 

4,148 

20, 958 

21,935 

12, 136 

17, 214 

14, 291 

8,244 

6,264 

4,117 

3,866 

2,967 

10, 273 

6,049 

8,481 

1,360 

2,492 

2,651 

3,728 

2,867 

1,197 


3,719 

2,782 

2,476 

2,277 

2,070 

1,828 

1,688 

1,508 

1,355 

1,128 

5,141 

3,568 

2,677 

4,317 

2,830 

1,430 

902 

801 

568 

949 

1,508 

747 

485 

197 

338 

54 

58 

71 

51 

(30) 
(20) 

11 


3,366 

2,542 

2,245 

2,071 

1,886 

1,643 

1,627 

1,308 

1,228 

1,037 

4,663 

3,248 

2,467 

3,747 

2,590 

1,316 

838 

659 

511 

844 

1,417 

698 

422 

194 

330 

53 

57 

51 

51 

(20) 
(20) 

11 


364 
240 
231 
206 
183 
186 
161 
199 
126 

93 
478 
320 
219 
670 
240 
116 

64 
142 

58 
105 

90 

49 

63 
3 
8 
1 
1 

20 

(20) 


518 


6 under 7 


411 




294 


8 under 9 


211 


9 under 10 


208 


10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20.. 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

2,50 under 300 

300 under 400 

400 under 500 

500 under 750- 

750 under 1,000 

1,000 under 1,500... 
1,500 under 2,000... 
2,000 under 3,000... 
3,000 under 4,000... 
4,000 under 5,000 


227 

149 

157 

108 

150 

404 

290 

188 

232 

160 

82 

54 

31 

26 

14 

84 

33 

47 

7 

19 

8 

7 

4 

7 




106 
2,876 










1 








6 000 and over 


62 


62 






1 


1 
















Total 


1, 266, 969 


1, 146, 516 


121,443 


231,442 


47, 536 


43, 001 


4,533 


4,131 



For footnotes, .see pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



195 



Table 10. — Taxable fiduciary returns with net income ^ and with balance income of 
$5,000 and over,^^ 1941, showing partially tax-exempt and taxable Government 
obligations owned and interest received, by net income classes and by type of 
obligaliori 

[For description of items and classifications, and method of tabulating data, see pp. 9, 50-51] 
[Net income classes and money figures in thousands of dollars] 





Government obligations owned at end of 
year 


Interest received or accrued during the 
year 




Partially tax-exempt 


Taxable 


Partially tax-exempt 


Taxable 


Net income ^ classes 
(1) 


Total 
(2) 


United 
States 
savings 
bonds 
and 
Treasury 
bonds is- 
sued prior 
to Mar. 1, 
1941 

(3) 


Obliga- 
tions is- 
sued prior 
to Mar. 1, 
1941, of in- 
strumen- 
talities of 
the Unit- 
ed States 
other 
than 
those is- 
sued un- 
der the 
Federal 
Farm 
Loan Act 
or such 
act as 
amended 

(4) 


Treasury 
notes, issued 
on or after 
Dec. 1, 1940, 
and obliga- 
tions of the 

United 
States, or 
any agency 
or instru- 
mentality 
thereof, is- 
sued on or 
after Mar. 

1, 1941 

(S) 


Total -so 
(6) 


United 
States 
savings 
bonds 
and 
Treasury 
bonds is- 
sued prior 
to Mar. 1, 
1941 60 

(7) 


Obliga- 
tions is- 
sued prior 
to Mar. 1, 
1941, of in- 
strumen- 
talities of 
the Unit- 
ed States 
other 
than 
those is- 
isued un- 
der the 
Federal 
Farm 
Loan Act 
or such 
act as 
amended" 

(8) 


Treasury 
notes, issued 
on or after 
Dec. 1, 1940, 
and obliga- 
tions of the 
United 
States, or 
any agency 
or instru- 
mentality 
thereof, is- 
sued on or 
after Mar. 
1, 1941 

(9) 


Under 5 


151, 657 
12, 213 
11, 147 
10, 818 
6,065 
6,867 
4,965 
5,048 
4,704 
7,040 
5,209 
12, 702 
13, 121 
3,623 
8,715 
5,102 
2,396 
1,562 
1,000 
1,673 
370 
3,736 
1,350 
17 


133, 469 
11,191 
9,963 
10, 235 
5,433 
5,782 
4,052 
4,697 
4,208 
6,840 
4,955 
11, 522 
9,264 
3,356 
8,208 
4,042 
2,069 
1,429 
961 
1,546 
344 
3,578 
1,252 
7 


18, 189 

1,022 

1,184 

583 

633 

1,085 

913 

350 

496 

201 

254 

1,180 

3,857 

267 

506 

1,059 

327 

134 

39 

127 

26 

159 

98 

10 


44, 063 

3,078 

3,492 

1,758 

1,355 

2,446 

3,346 

1,574 

1,605 

896 

1,399 

3,374 

1,448 

1,195 

2,156 

981 

501 

292 

222 

7 

122 

657 

1,058 

81 

8,054 


6,465 

472 

493 

383 

196 

264 

178 

454 

165 

203 

150 

450 

450 

173 

287 

212 

135 

71 

78 

40 

19 

169 

52 

49 

2 

2 

5 

54 


5,912 

442 

449 

363 

175 

228 

162 

440 

144 

193 

140 

409 

358 

162 

269 

172 

124 

67 

74 

40 

16 

164 

47 

49 

2 

2 

5 

54 


553 

31 

43 

20 

21 

36 

16 

14 

20 

10 

9 

40 

92 

10 

18 

40 

10 

4 

3 

1 

3 

6 

6 


461 


5 under 6 . 


30 


6 under 7 


25 


7 under 8 


18 


Sunder 9 


12 


9 under 10 


18 


10 under 11 

11 under 12 

12under 13 

13 under 14.. 

14 under 15 

15 under 20 

20 under 25. _ 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 


19 

11 

9 

8 

14 

24 

11 

13 

39 

8 

4 

1 

1 


90 under 100 

100 under 150 _■. 

150 under 200 

200 under 250 


2 
8 

4 
5 


250 under 300 




3 


300 under 400 


35 

505 

5,885 


20 

505 

5,885 


15 


(20) 




400 under 500 


300 

1,450 

100 

250 


1 


500 under 750 






5 


750 under 1,000 








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


86 


86 




2 


2 




(20) 








2,000 under 3,000 


















3,000 under 4,000 










(20) 


(20) 






4,000 under 5,000 














5,000 and over 




































Total 


287, 612 


254, 899 


32, 713 


87, 260 


11,671 


10, 664 


1,006 


753 



For footnotes, see pp. 205-206. 



196 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 11. — Individual returns, Form IO4OA, 1941, with gross income not more 
than $3,000, by States and Territories: Number of returns, sources of income, 
gross income, personal exemption, credit for dependents, earned income credit, 
and optional tax 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10, 

15, and 19] 

[Money figures in thousands of dollars] 



States and Terri- 
tories 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

M assachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

M ontana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio - 

Oklahoma 

Oregon _ 

Pennsylvania 

Rhode Island ^ 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington. 

West Virginia 

Wisconsin 

Wyoming 



Number 
of returns 



106, 874 
12,357 
35, 788 
29, 665 

896, 505 

59, 664 
312,418 

28, 052 
133, 261 

88, 509 
119,060 

70, 240 

23, 430 

897, 829 
251,177 

82, 048 

63, 552 

94,711 

103, 126 

56, 996 

231, 573 

543, 372 

588, 670 

145, 096 

33, 586 

179, 574 

38, 382 

60, 374 
21, 802 
45, 335 

465, 383 

18,791 

1,138,037 

113,859 

11,456 

648, 443 

58, 043 

91,114 

973, 449 

86, 799 

63, 140 

] 5, 682 

116,619 

264, 729 

29, 869 

20, 291 

171,143 

233, 672 

148,913 

223, 765 

16,685 



Sources of income 



Salaries, 

wages, 

etc. 



171,993 

18,196 

62, 820 

46, 275 

1, 408, 449 

94, 946 

529, 919 

44, 102 

210, 846 

135, 858 

186, 590 

114,563 

40, 474 

1,504,886 

420, 097 

126.771 

104, 266 

167, 725 

166, 907 

86, 479 

370,155 

877, 101 

1,113,906 

245. 277 

67. 876 

304. 364 

65, 461 

78, 430 

36, 620 

69, 555 

772, 603 

32, 625 

1, 868, 662 

184,859 

17,644 

1,119,824 

98, 201 

148,042 

1,710,245 



Total 10,262,708 17,166,434 



148. 057 

95, 890 

24, 355 

194,907 

462, 284 

52, 891 

32, 640 

296, 262 

391,601 

268, 485 

369, 683 

28,180 



Divi- 
dends, 

inter- 
est, etc. 



3,177 

205 
1,237 

844 
67, 109 
3,454 
11,155 
2,199 
9,453 
7,562 
3,029 
1,926 

397 
40. 874 
7,022 
3,816 
1,687 
2,608 
3,799 
2,708 
7,152 
12,046 
10, 063 
3,830 

868 
4,967 

792 
1,538 

498 

2,420 

17, 785 

546 

40, 809 

2,247 

402 

17,216 

1,765 

2,837 

21,475 

2,091 

857 

448 
2, 663 
5,833 

878 
1,049 
3,844 
11,017 
2,398 
9,718 

573 



Gross in- 
come 



175, 170 

18,400 

64, 0.58 

47,119 

1,475,5.59 

98, 400 

541,074 

46, 301 

220, 299 

143,420 

189,619 

116,488 

40, 871 

1,545,760 

436,119 

130, ,585 

105, 853 

160, 234 

169, 706 

89, 186 

377, 307 

889, 146 

1, 123, 970 

249, 107 

58, 744 

309,311 

66, 262 

79. 968 

37,018 

71,975 

790, 388 

33, 071 

1, 909, 371 

187, 105 

IS, 047 

1,137,040 

99, 965 

150,879 

1,731,721 

150,148 

96, 746 

24, 803 

197,670 

4.58,117 

63. 770 

33, 689 

300,106 

402,618 

270, 883 

379, 301 

28, 751 



Personal 
exemp- 
tion 6 



134, 039 

14,159 

42. 734 

37, 680 

997, 019 

71,766 

344, 237 

32, 099 

137,735 

109, 024 

144, 501 

74, 488 

27. 844 

1,009,676 

301,133 

99, 232 

79, 672 

119,599 

126, 570 

67, 721 

263, 141 

617,814 

682, 067 

166,703 

42, 106 

219,296 

4,5,173 

68, 943 

24, 263 

53, 540 

546, 003 

23, 108 

1. 346, 184 

143, 525 

13,763 

768,144 

74, 691 

102,908 

1,173,404 

99, 632 

77, 650 

19, 067 

143, 301 

327, 6.50 

38, 692 

24,612 

203, 789 

263,136 

189,527 

257, 743 

20, 602 



364,673 17,531,107 11,999,799 3,395,382 1,753,111 



Credit 
for de- 
pendents 



44, 043 

3,407 

13,042 

12, 160 

201,790 
21,418 
76, 444 
8,679 
21,376 
30, 993 
39, 042 
22, 1 21 
7,498 

249, 600 
92, 459 
32, 602 
27, 671 
44, 148 
34, 147 
22, 796 
63, 872 

174,004 

213,254 
50, 979 
1.3.013 
72, 759 
12,176 
17, 564 
4,740 
16, 331 

151,824 
7,611 

367, 860 
54, 546 
4,915 

228, 877 

26, 796 
24, 600 

378, 279 
24, 680 

27, 970 
6,486 

45,111 
113,975 
16, 641 
8,658 
56, 845 
54,419 

74. 059 

72. 060 
6,265 



Earned 
income 
credit ' 



17, 617 

1,840 

6,406 

4,712 

147, 656 

9,840 

54, 107 

4,630 

22, 030 

14, 342 

18, 962 

11, 649 

4,087 

164, 576 

43, 612 

13, 0.59 

10, 585 

16, 023 

16, 971 

8,919 

37, 731 

88, 916 

112,397 

24, 911 

6,874 

30, 931 

6,625 

7,997 

3,702 

7,197 

79, 039 

3,307 

190, 937 

18,711 

1,805 

113,704 

9,997 

15, 088 

173, 172 

15,016 

9,676 

2,480 

19, 757 

45, 812 

5,377 

3,369 

30,011 

40, 262 

27, 088 

37, 930 

2,875 



Option- 
al tax 



1,905 

217 
1,244 

411 

30, 792 

1,483 

12,677 

794 
5,891 
1,731 
2, 257 
2,263 

813 

33, 507 

7. 842 

1,,587 

1,278 

1, 981 

2,351 

1,020 

6, 600 

15, 085 

27, 948 

4,990 

959 
4,822 
1,268 
1,172 

773 
1,032 
14,032 

681 

33, 934 

2,347 

193 

21,116 

1,235 

3,094 

32, 786 

3,396 

771 

245 
3,066 
7,000 

687 

475 
6, 107 
9,011 
4,198 
7,288 

422 



328, 479 



For footnotes, see pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



197 



Table 12. — Individual returns, Form IO4OA, 1941, with gross income not more 
than $3,000, by States and Territories and by sex and family relationship: Num- 
ber of returns and gross income 

[For description of items and classifications,. and methods of tabulating and estimating data, see pp. 4-10, 

15, and 19] 

[Money figures in thousands of dollars] 



States and territories 



Total 



Number of 
returns 



Gross 
income 



Joint returns of husbands 
and wives, or of either 
husband or wife when no 
other return is filed 



Number of 
returns 



Gross 
income 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

M innesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

Total 



106. 874 
12, 357 
35, 788 
29, 565 

896, 505 
59, 664 

312, 418 
28, 052 

133, 261 
88, 509 

119,060 
70, 240 
23. 430 

897, 829 
251, 177 

82, 048 
63, 552 
94,711 

103, 126 
56, 996 

231, 573 

543, 372 

588, 570 

145. 096 
33, 586 

179, 574 
38, 382 
50, 374 
21, 802 
45, 335 

465, 383 

18, 791 

, 138, 037 

113, 859 
11,456 

648, 443 
58, 043 
91,114 

973, 449 
86, 799 
63, 140 

15, 682 
116, 619 
264, 729 

29, 869 
20, 291 
171, 143 
233, 672 
148,913 
223, 765 

16, 685 



175, 170 
18, 400 
64, 058 
47.119 
1, 475, 559 

98, 400 
541,074 

46, 301 

220, 299 

143, 420 

189, 619 

116,488 

40, 871 

1, 545, 760 

436,119 

130, 585 

105, 853 

160, 234 

169, 706 

89, 186 

377, 307 

889. 146 

1, 123, 970 

249, 107 

58, 744 

309,311 

66, 252 

79, 968 

37. 018 

71,975 

790, 388 

33, 071 

1,909,371 

187. 105 
18, 047 

1, 137, 040 

99, 965 
150,879 

1,731,721 
150,148 
96, 746 
24, 803 
197, 570 
458,117 
53, 770 
33, 689 

300. 106 
402, 618 
270, 883 
379, 301 

28,751 



60, 634 
5,740 

17, 636 
16, 614 

347, 888 
29, 198 

118, 456 
13, 047 
35, 350 
42, 897 
60, 206 

23, 519 
12, 003 

383. 374 
126,303 
38, 156 
37, 439 
53. 444 
52, 080 
27, 920 

100, 268 
202, 043 
251. 378 

64. 865 

18. 999 
104, 177 

18,984 

24, 283 
9,795 

21,482 

205, 741 

9,813 

500,154 

64, 858 

5, 752 

317, 159 

33, 405 
39, 623 

451,996 

34, 206 
33, 905 

8,416 
62, 319 
150, 825 
18, 535 
10, 074 
82, 583 

101, 728 
95. 421 

106, 881 
9,402 



118,060 
11,451 

36, 358 
31, 821 

703. 193 

56, 005 

252. 089 

25, 873 

74, 192 

83, 45.'^ 

118, 782 

50, 274 

24, 507 

792, 686 

254, 051 

73. 691 

72,645 

104, 583 

104, 084 

54, 117 

204, 098 

424, 943 

540, 418 

130, 188 

38, 847 

203, 272 

37, 759 
47, 419 
20, 678 
42. 494 

419, 836 

20, 018 

1, 015, 670 

124, 809 

11, 255 

649, 176 

66, 007 

77, 912 

928, 197 

72, 943 

66, 320 

16, 185 

124, 652 

302, 786 

37, 862 

20, 394 

169, 722 

207, 079 

190, 122 

217, 157 

18,544 



10, 252, 



17, 531, 107 



4, 660, 974 



9, 488, 679 



For footnotes, see pp. 205-206. 



198 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 12. — Individual returns, Form IO4OA, 1941, with gross income not more 
than $3,00.0, by States and Territories and by sex and family relationship: Num- 
ber of returns and gross income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4- 

10, 15, and 19] 

[Money figures in thousands of dollars] 





Separate returns of husbands and wives " 


Community property returns " 


States and territories 


Men 18 


Women is 


Menu 


Women '8 




Number 
of returns 


Gross 
income 


Number 
of returns 


Gross 
income 


Number q^^^^ 
returns i^f^om^ 


Number 

of 
returns 


Gross 
income 




723 
65 

296 

160 
7,758 

506 
6,820 

317 
3,496 

722 
1,245 

429 

160 

12, 869 
3,883 

377 
569 
774 
572 
298 
2,495 
7,146 

13, 835 
1,667 

574 

1,060 

309 

569 

180 

228 

6,821 

391 

14,615 

2,243 

31 

7,907 

548 

678 

10,150 

1,376 

279 

32 

1,019 

3,031 

212 

96 

3,391 

868 

1,623 

1,648 

37 


1,236 

105 

631 

324 

14,811 

942 

14,414 

651 

7,062 

1,474 

2,355 

854 

282 

25, 876 

7,633 

649 

1,064 

1,448 

1,051 

532 

4,861 

13, 687 

29, 960 

3,317 

1,086 

1,967 

534 

1,056 

336 

429 

13, 734 

752 

28, 838 

4,150 

61 

16,325 

996 

1,321 

20, 834 

2,813 

442 

40 

2,027 

6,071 

375 

195 

7,047 

1,672 

3,362 

3,139 

73 


626 
85 
265 
257 
10, 363 
408 

6,536 
442 

5,526 

1,195 

1,477 

652 

140 

13, 499 

2,703 
525 
409 
416 
573 
219 

3,304 

9,473 
12, 863 

1,410 
402 

1,871 
160 
608 
288 
415 

6,986 

331 

16,192 

2,165 
80 

7, 450 
597 
999 

7.920 
959 
340 
100 

1,157 

3,019 
1.59 
138 

4,018 
885 

1,231 

1,626 
37 


687 

95 

376 

334 

15, 273 

630. 

8,447 

604 

8,638 

1,554 

1,855 

892 

184 

18, 903 

3,761 

618 

570 

529 

688 

273 

4,232 

11,983 

19, 145 

2,099 

556 

2,960 

235 

758 

365 

534 

9,416 

513 

24, 189 

2,913 

94 

10, 279 

879 

1,249 

11,829 

1,204 

374 

112 

1,584 

4,169 

223 

179 

6,143 

1,223 

1,690 

2,191 

52 






















704 


1,336 


683 


1,361 






California 


4,798 


9,476 


4,963 


9,722 




































Florida 






























Idaho 


276 


518 


276 


515 














































Louisiana . . 


533 


1,057 


573 


1,130 






















































































Nevada _ 


216 


420 


270 


497 


















68 


144 


68 


143 






North Carolina 




















Ohio 










Oklahoma 






























Rhode Island 




















South Dakota 




















Texas -. 


3,388 


6,627 


3,446 


6,775 


Utah 
























Washinston 

West Virpinia 


4,466 


8,688 


4,465 


8,711 






























Total 


127,098 


254, 890 


133,499 


188, 287 


14, 449 


28, 266 


14, 744 


28, 795 







For footnotes, see pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



199 



Table 12 — Individual relume, Form IO4OA, 1941, with gross income not more 
than $3,000, by States and Territories and by sex and Jamily relationship: Num- 
ber of returns and gross income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10, 

15, and 19] 

[Money figures in thousands of dollars] 



States and Territories 



Heads of families 



Single men and 
married men not 
living with wives 



Number 

of 
returns 



Gross 
income 



Single women 

and married 

women not living 

with husbands 



Number 

of 
returns 



Gross 
income 



Not heads of families 



Single men and 
married men not 
living with wives 



Number 

of 
returns 



Gross 
income 



Single women and 

married women not 

living with 

husbands 



Number 

of 
returns 



Gross 
income 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia- 
Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky -. 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada — 

New Ham psh ire 

New Jersey 

New Mexico 

New York 

TSTorth Carolina __. 

North Dakota 

Ohio 

Oklahoma. _ - _ 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington . _ _ _ 

West Virginia 

Wisconsin 

Wyoming. 



10, 592 
581 

3,358 

1,823 
76, 959 

7,179 
31, 667 

1,947 
10, 426 

14, 741 
7,428 
8,508 
1,239 

61, 131 
21,931 

12, 031 
3,930 
9,362 

11, 068 
4,832 

21, 121 

94, 637 

95, 320 
9,533 
2,883 
8,181 
2,848 
2,147 
865 
3,204 

59, 300 

1.365 

139, 390 

8,712 

875 

53, 345 
4,470 
6,212 
160,000 
8,988 
3,879 
820 
9,046 

16, 344 
2.608 
1,985 

13, 756 

15, 555 
8,898 

10, 827 
1,262 



3,552 

353 

1,409 

2,537 

37, 433 

2,490 

9,621 

562 

8,545 

5, 137 

8,136 

879 

811 

27, 832 

9,310 

4,486 

2,376 

4,832 

5,725 

2,164 

5,610 

24, 604 

18, 688 

5,900 

1,450 

3,552 

1,122 

2,427 

252 

2, 308 
21,054 

1,240 

62, 173 

5,571 

495 

25, 338 

4,802 

2,617 

43, 592 

' 5,652 

3, 257 
779 

5,742 
10,061 
1.556 
1,019 
8,642 
6,513 
2,775 
5,918 
438 



4,238 

352 

2,145 

3,066 

50, 635 
3,067 

13, 183 
714 

12, 766 
6, 436 

10, 005 
1,479 
1,029 

36, 806 

11,669 
5,294 
2,767 
5,803 
7,261 
2,463 
7,517 

32, 560 

24, 855 
7,919 
1,796 
4,437 
1,547 
2,965 
365 
2,723 

27, 733 
1,608 

80, 068 

5,867 

652 

32,814 
6.302 
3, 1.55 

54, 981 

7,284 

3.205 

970 

7.187 

12, 578 
2.139 
1,179 

11,041 
8,692 
3,516 
7,542 
556 



20, 570 
2,786 
9, 137 
4,812 

298, 995 
14, 518 
90, 337 
8, 1.34 
33, 643 
16, 669 

19, 520 
35, 600 

6,318 
265, 358 
67, 581 
18, 882 
11,916 
18, 115 

21, 432 
14, 192 
73, 630 

137, 676 

171, 553 

33, 149 

5,976 

35, 673 
11,049 
10, 184 

8,031 

10. 794 

110,803 

3,089 
255, 748 

20, 928 
2,951 

163, 630 

6,265 

33, 597 

244,816 

19, 680 

10, 700 

2,525 

23, 936 

48, 356 

5,149 

4,835 

36, 834 
83, 909 
30, 575 
60, 998 

4,181 



25, 958 

3,008 

13, 534 

5,836 

425, 655 

20, 429 

145, 429 

11,238 

50, 725 
21, 134 

24. 195 
49, 024 

9,216 

407, 410 

103, 648 

24,901 

15, 534 
25, 678 
27,526 
17, 439 
98, 020 

186, 693 
313, 362 

51, 680 
8,558 

52, 364 

16, 627 

13. 196 
10, 605 
13, 772 

168, 991 

4,559 

369, 980 

27, 952 

3,328 

256,319 

8,418 

48, 980 

395, 943 

31,671 

11,515 

3,162 

33, 544 

64,711 

7,072 

6,596 

57, 139 

123.656 

47, 534 

87, 433 

6,040 



13 

2, 

3 

3 

136, 

8, 

62, 

4, 

40 

13 

23 

4, 

2, 

157, 

26, 

12 

7, 

10 

13, 

8, 

32, 

108, 

69 

31 

4, 

28, 

5, 

10 



14, 400 
2,808 
5,019 
3,914 
169, 833 

10, 147 

75, 845 
5,273 

56, 490 

14, 626 
24, 999 

5,457 

3,381 

202, 948 

33, 427 

13, 402 

9,344 
12, 830 
15, 840 

9,530 
37, 459 
124, 643 
100, 910 
44, 371 

5,017 
36, 130 

6,702 
12, 428 

2,887 

8,820 
91,378 

3. 969 

251, 237 

12, 702 

1,781 
118, 782 
12, 892 
12, 050 
159, 937 
2.5, 246 
11,012 

3,514 
19, 530 
38, 056 

3.491 

3,161 
35, 258 
27,342 

15, 760 
51.013 

2.224 



Total 662,673 1,069.109 



423. 397 546, 929 2, 649, 735 3, 956, 937 1, 566, 139 



1,969,216 



For footnotes, see pp. 205-206. 



200 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 13. — Individual returns, Form IO4OA, 1941, ivith gross income not more 
than $3,000, by gross income classes and by sex and family relationship: Number 
of return'^, sources of income, gross income, personal exeynption, credit for depend- 
ents, and optional tax. 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10 

[Gross income classes and money figm-es in thousands of dollars] 





Total 


Gross income classes 


Number 
of returns 


Sources of income 


Gross 
income 


Personal 
exemp- 
tion 6 


Credit 

for 
depend- 
ents 




Salaries, 

wages, 

etc. 


Divi- 
dends, 
interest, 
etc. 


Op- 
tional 
tax 


Taxable returns: 

Under 0.75 (est.) 
















0.75 under 1 (est.) 

1 under 1.5 (est.) 

1.5 under 2 (est.) 

2imder 2.5 (est.) 

2.5 under 3 (est.) 


894, 403 
1, 627, 675 
1, 649, 143 
1, 275, 347 

752, 974 


758, 087 

1, 956, 649 

2, 796, 296 
2,781,311 
2, 005, 109 


26, 410 

52, 960 
68, 802 
61, 265 

53, 128 


784, 498 
2, 009, 609 
2, 865, 098 
2, 842, 576 
2, 058, 236 


670, 802 
1, 220, 756 
1, 714, 260 
1, 546, 434 

981, 353 


209 

17, 415 

57, 890 

160, 202 

146, 638 


7, 727 
62, 081 
89, 567 
92, 384 
76, 719 






Total 


6, 199, 542 


10, 297, 452 


262, 565 


10,560,017 


6, 133, 612 


382, 354 


328, 479 






Notaxable returns: 

Under 0.75 (est.) 


91, 860 
277, 034 
713, 432 
1,813,914 
957, 831 
199, 095 


42, 324 

239, 435 

865, 980 

3, 125, 308 

2, 071, 790 

524, 143 


7,430 
5,857 
23, 710 
29, 385 
25, 760 
9,966 


49, 755 

245, 293 

889, 690 

3, 154, 693 

2, 097, 550 

534, 109 


79, 205 
348, 262 

1, 005, 671 

2, 703, 325 
1,431,992 

297, 734 


4,648 

89, 053 

202, 244 

1, 339, 193 

1, 070, 657 

307, 233 




0.75 under 1 (est.) 

1 under 1.5 (est.) 




1.5 under 2 (est.) - 




2 under 2.5 (est.) 

2.5 under 3 (est.) 


" 






Total. 


4, 053, 166 


6, 868, 982 


102, 108 


6, 971, 090 


5, 866, 187 


3, 013, 028 








Grand total 


10, 252, 708 


17, 166, 434 


364, 673 


17, 531, 107 


11, 999, 799 


3, 395, 382 


328, 479 









Joint returns of husbands and wives, or of either husband or wife 
when no other return is filed 


Gross income classes 


Number 

of 
returns 


Sources of income 


Gross 
income 


Personal 
exemp- 
tion* 


Credit 

for 
depend- 
ents 






Salaries, 

wages, 

etc. 


Divi- 
dends, 
interest, 
etc. 


Op- 
tional 
tax 


Taxable returns: 
Under 0.75 (est.) 
































1 under 1.5 (est.) 
















1.5 under 2 (est.) 

2 under 2.5 (est.) 


529, 279 

704, 418 
613, 884 


919, 091 
1, 556, 320 
1, 386, 153 


19, 769 
23, 721 
22, 637 


9.38, 860 
1, 580, 041 
1, 408, 690 


793, 919 

1, 056, 627 

770, 826 


27, 813 
129, 145 
128, 701 


8.574 
30,463 


2.5 under 3 (est.) 


41, 176 






Total.. -.- 


1, 747, 581 


3, 861, 564 


66, 027 


3, 927, 691 


2, 621, 372 


286, 069 


80, 213 






Nontaxable returns: 

Under 0.76 (est.)... 


8, 351 

26, 952 

166, 797 

1, 626, 052 

906,371 

189, 870 


3,527 

22, 728 

193, 678 

2, 812, 242 

1,961,112 

499, 820 


874 
1,246 
8,643 

23, 636 

24, 228 
9,455 


4,401 

23, 973 

202, 221 

2, 835, 879 

1, 985, 340 

609, 274 


12, 527 

40, 428 

233, 696 

2, 439, 078 

1, 359, 627 

284, 806 


2,065 

6, 610 

36, 668 

1, 210, 264 

1,010,161 

292, 085 




0.75 under 1 (est.) 

1 under 1.5 (est.) 




1.5 under 2 (est.) 




2 under 2.5 (est.) 




2.6 under 3 (est.) 








Total 


2, 913, 393 


6, 493, 107 


67, 981 


5, 661, 088 


4, 370, 060 


2, 556, 764 








Grand total 


4, 660, 974 


9, 364, 671 


134, 008 


9, 488, 679 6, 991, 431 


2, 842, 413 


80, 213 







For footnotes, see pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



201 



Table 13. — Individual returns, Form IO4OA, 1941, with gross income not more 
than $3,000, by gros" income classes and by sex and family relationship: Number 
of returns, sources of income, gross income, personal exemption, credit for depend- 
ents, and optional tax — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 
[Gross income classes and money figures in thousands of dollars] 





Separate returns of husbands and wives " 







Men's 


Gross income classes 


Number 
of returns 


Sources of income 


Gross 
income 


Personal 
exemp- 
tion* 


Credit for 
depen- 
dents 






Salaries, 

wages, 

etc. 


Divi- 
dends, 
interest, 
etc. 


Op- 
tional 
tax 


Taxable retm-ns: 

Under 0.75 (est.) 
















75 under 1 (est.) 


2,863 
12,668 
33. 389 
39, 752 
22, 096 


2,505 
15, 965 
58, 697 
87, 738 
59, 187 


41 
262 
537 
879 
884 


2,546 
16, 227 
59, 234 
88, 618 
60, 071 


2,147 

9,501 

25, 042 

29,814 

16, 572 


276' 
1,728 
3,540 
2,829 


27 


1 under 1.5 (est.) . - - 


520 


1 5 under 2 (est.) 


2 568 


2under 2.5 (est.) 

2 5 under 3 (est.) - 


4,501 
3,368 




Total 


110, 768 


224, 092 


2,603 


226, 696 


83, 076 


8,373 


10, 984 




Nontaxable returns: 
Under 75 (est.) 


917 

678 

1,566 

8,715 

3,701 

753 


437 

585 

1,947 

14, 921 

7,919 

2,023 


67 
6 
30 
141 
93 
24 


504 

591 

1,977 

15. 063 

8,013 

2,047 


688 

509 

1,175 

6,536 

2,776 

565 


91 

245 

778 

8,865 

4,629 

1,296 




75 under 1 (est.) 




1 under 1 5 (est.) 




1 5 under 2 Test.) 




2 under 2.5 (est.) .-_-.. 




2 5 under 3 (est.) - - 








Total 


16, 330 


27, 833 


361 


28, 194 


12, 248 


15,905 










127, 098 


251, 925 


2. 965 


254, 890 


95, 324 


24, 278 


10, 984 








Separate returns of husbands and wives "—Continued 




Women " 


Gross income classes 


Number 
of returns 


Sources of income 


Gross 
income 


Personal 
exemp- 
tion 6 


Credit for 
depen- 
dents 






Salaries, 

wages, 

etc. 


Divi- 
dends, 
interest, 
etc. 


Op- 
tional 
tax 


Taxable returns: 

Under 0.75 (est.) .. 
















75 under 1 (est.) 


19, 157 
59, 194 
33, 947 
10, 931 
3,677 


16, 327 
72, 466 
55, 501 
21, 796 
8,635 


618 
1,577 
2,138 
2,265 
1,368 


16, 944 
74, 043 
57, 639 
24,061 
10, 003 


14, 368 

44, 396 

25, 460 

8,198 

2,758 


558 

1,004 

470 

292 


181 




2,345 


1 5 under 2 (est.) 


2,590 


2 under 2.5 (est.) 


1,288 


2 5 under 3 (est.) 


591 






Total 


126, 906 


174, 725 


7,966 


182,691 


95, 180 


2,324 


6,996 






Nontaxable returns: 

Under 0.75 (est.) - - - 


3,009 

1,511 

1,580 

397 

74 

22 


1,307 

1,301 

1,754 

632 

157 

55 


279 
27 
45 
38 


1,586 

1,328 

1,799 

670 

157 

55 


2,257 

1,133 

1,185 

298 

56 

17 


41 
568 
813 
377 
109 

53 




75 under 1 (est.)- 








1.5 under 2 (est.) 




2 under 2.5 (est.)- _ 




2 5 under 3 (est.) 










Total 


6,593 


5,208 


388 


5,596 


4,945 


1,961 








Grand total . . - 


133, 499 


179, 933 


8,354 


188, 287 


100, 124 


4,285 


6,996 







For footnotes, see pp. 205-206. 
568767 — 44 14 



202 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 13. — Individual returns, Form IO4OA, 1941, with gross income not more 
than $3,000, by gross income classes and by sex and family relationship: Number 
of returns, sources of income, gross income, personal exemption, credit for depend- 
ents, and optional tax — Continued 

tFor description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 
[Gross income classes and money figures in thousands of dollars] 





Community property returns " 




Men 18 


Gross income classes 


Num- 
ber of 
returns 


Sources of income 


Gross 
income 


Personal 
exemp- 
tion 6 


Credit for 
depend- 
ents 






Salaries, 

wages, 
etc. 


Divi- 
dends, 
interest, 
etc. 


Op- 
tional 
tax 


Taxable returns: 


















197 

579 

7,640 

3,880 

1,993 


168 

710 

12,843 

8,216 

4,899 


18 

43 

309 

390 

505 


185 

754 

13,152 

8,606 

5,404 


148 

434 

5,730 

2,910 

1,495 




3 




33 

888 
585 
338 


23 




538 




429 


2 5 under 3 (est.) - 


303 






Total -- 


14, 289 


26, 836 


1,265 


28, 101 


10,717 


1,844 


1,296 






Nontaxable returns: 


37 
63 
19 
41 


19 
59 
25 
62 




19 
59 
25 
62 


28 
47 
14 
31 








21 
15 
33 








1 5 under 2 (est ) - 








2 5 under 3 (est ) 
































Total 


160 


165 




165 


120 


69 








Grand total 


14, 449 


27, 001 


1,265 


28, 266 


10, 837 


1,913 


1,296 









Community property returns "—Continued 




Women '« 


Gross income classes 


Num- 
ber of 
returns 


Sources of income 


Gross 
income 


Personal 
exemp- 
tion 8 


Credit for 
depend- 
ents 




' 


Salaries, 

wages, 

etc. 


Divi- 
dends, 
interest, 
etc. 


Op- 
tional 
tax 


Taxable returns: 

Under 75 (est.) 


















236 

640 

7,797 

3,956 

2,012 


207 

758 

13,055 

8,383 

5,134 


18 

78 

342 

358 

361 


225 

835 

13, 396 

8,740 
5,495 


177 

480 

6,848 

2,967 

1,509 




4 


1 under 1 5 (est.) - 


11 
387 
214 
142 


28 


1 5 under 2 (est.) -- - 


594 


2 under 2.5 (est.) 

2 5 under 3 (est.) 


470 
327 






Total 


14.641 


27, 536 


1,156 


28, 692 


10, 981 


754 


1,423 






Nontaxable returns: 

Under 0.75 (est.) 

75 under 1 (est.) 


15 
44 
44 


10 
42 
36 




10 
42 
50 


11 
33 
33 








18 
18 






14 




1 5 under 2 (est.) 




2 under 2 5 (est ) 
















2 5 under 3 (est ) 
































Total 


103 


89 


14 


103 


77 


35 








Grand total 


14, 744 


27, 625 


1,170 


28, 795 


11,058 


789 


1,423 



For footnotes, see pp. 205-206. 



STATISTICS OF INCOME FOR 1941, PART 1 



203 



Table 13. — Individual returns, Form 1040 A, 1941, nnth gross income not more 
than $3,000, by gross income classes and by sex arid family relationship: Number 
of returns, sources of income, gross income, personal exemption, credit for depend- 
ents, and optional tax — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 4-10] 

[Gross income classes and money figures in thousands of dollars] 





Heads of families i» 




Single men and married men not living with wives 


Gross income classes 


Number 
of returns 


Sources of income 


Gross 
income 


Personal 
exemp- 
tions 


Credit 
for de- 
pendents 


Op- 
tional 
tax 




Salaries, 

wages, 

etc. 


Divi- 
dends, in- 
terest, etc. 


Taxable returns: 

Under 0.75 (est.) 
















0.75 under 1 (est.).. 
















1 under 1.5 (est.) 
















1.5 under 2 (est.) 

2 under 2.5 (est.) 


76, 270 
66, 968 
35, 253 


130, 900 
147, 183 
94, 543 


1,821 

1,874 
1,561 


132,721 
149, 057 
96, 104 


114, 405 
100, 452 
52, 880 


3.814 
10, 666 
6,965 


1,181 
2,973 


2.5 under 3 (est.l 


2,962 




Total 


178, 491 


372, 626 


5,257 


377, 883 


267, 737 


21, 444 


7 116 






Nontaxable returns: 
Under 0.75 (est.) 


2,783 
63, 109 
244,057 
123, 692 
42, 762 
7,779 


1,295 

55, 600 

302, 450 

209, 566 

92, 363 

20, 639 


175 
947 
4,781 
2,123 
995 
292 


1,470 

56, 547 

307, 230 

211,689 

93, 358 

20, 931 


4,175 
94, 664 
366, 086 
185, 538 
64, 143 
11,669 


834 
19, 157 
67, 293 
83, 614 
. 49,400 
12, 406 




0.75 under 1 (est.) .. 




1 under 1.5 (est.) 




l.Simder 2 (est.) 




2 under 2.5 (est.) 




2.5 under 3 (est.) . .. 








Total 


484, 182 


681, 913 


9,312 


691, 225 


726, 273 


232, 705 








Grand total 


662, 673 


1, 054, 539 


14. 569 


1,069,109 


994, 010 


254, 149 


7 116 









Heads of families "—Continued 




Single women and married women not living with husbands 


Gross income classes 


Number 
of returns 


Sources of income 


Gross 
income 


Personal 
exemp- 
tion' 


Credit 
for de- 
pendents 


Op- 
tional 
tax 




Salaries, 

wages, 

etc. 


Divi- 
dends, in- 
terest, etc. 


Taxable returns: 

Under 0.75 (est.) 
















0.75 under 1 (est.). 
















1 under 1.5 (est.) 
















1.5 under 2 (est.) 


30, 996 
15, 179 
6,360 


50, 553 
31,585 
15, 701 


2,219 
2,027 
1,566 


52, 772 
33,612 
17, 267 


46, 494 
22, 769 
9,540 


991 

1,677 

649 


437 


2 under 2.5 (est.) 


726 


2.5 under 3 (est.) . 


579 






Total 


52, 535 


97,839 


5,812 


103, 652 


78, 803 


3,318 


1,741 






Nontaxable returns: 

Under 0.75 (est.) 


2,612 

97, 254 

227, 608 

40, 775 

2,379 

234 


1,236 

84, 108 

273, 308 

64, 380 

4,692 

460 


260 

2,259 

8,760 

3,223 

417 

173 


1,496 

86, 367 

282, 068 

67, 604 

5,108 

634 


3,918 

145,881 

341,412 

61, 163 

3,569 

351 


698 

26, 117 

50, 210 

19,712 

2,233 

359 




0.75 under* (est.) 




1 under 1.5 (est.) 




1.5 under 2 (est.) 




2 under 2.5 (est.) . .. 




2.5 under 3 (est.) 








Total 


370, 862 


4i8, 185 


15, 092 


443, 277 


556, 293 


99, 329 




Grand total . . ...t. 


423, 397 


526, 024 


20,905 


546, 929 


635,096 


102, 647 


1 741 







For footnotes, see pp. 205-206. 



204 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 13. — Individual returns, Form IC4OA, 1941, with gross income not more 
than $3,000, by gross income classes and by sex and family relationship: Number 
of returns, sources of income, gross income, personal exemption, credit for depend- 
ents, and optional tax — Continued 

[For description of items and classiflcations, and methods of tabulating and estimating data, see pp. 4-10] 

[Gross income classes and money figures in thousands of dollars] 





Not heads of families 




Single men and married men not living with wives 


Gross income classes 


Number 
of returns 


Sources of income 


Gross 
income 


Personal 
exemp- 
tion ' 


Credit 
for de- 
pendents 






Salaries, 

wages, 

etc. 


Divi- 
dends, 
interest, 
etc. 


Op- 
tional 
tax 


Taxable returns: 
Under 75 (est.) 
















75 under 1 (est.) 


433, 524 
910, 487 
672, 374 
350, 752 
136, 112 


371, 237 

1, 110, 288 

1, 144, 164 

761, 374 

357, 338 


10, 061 
20, 511 
17, 063 
13, 181 
12,551 


381, 297 

1, 130, 799 

1, 161, 227 

774, 554 

369, 889 


325, 143 
682, 865 
504, 281 
263, 064 
102, 084 


106 
10, 573 
16, 533 
12, 378 
6,014 


3,829 


1 under 1 5 (est.) . 


35, 248 


1 5 under 2 (est.) 


53, 258 


2 under 2.5 (est.)- - 


41, 922 


2 5 under 3 (est.) - - 


22, 224 






Total -- 


2, 503, 249 


3, 744, 400 


73, 366 


3, 817, 766 


1, 877, 437 


45, 604 


156, 481 






Nontaxable returns: 

Under 0.75 (est.) . . .__ 


49, 415 
35, 124 
46, 470 
12, 681 
2,379 
417 


24, 499 
30, 410 
53, 300 
21,053 
5,177 
1,097 


2,505 

381 

555 

149 

25 

21 


27, 003 
30, 791 
53, 855 
21, 202 
5,202 
1,118 


37, 061 

26, 343 

34, 853 

9,511 

1,799 

313 


566 

14, 698 

28, 504 

14, 853 

3,917 

994 












1 5 under 2 (est.) 
















Total 


146, 486 


135, 536 


3,635 


139, 171 


109, 880 


63, 532 










2, 649, 735 


3, 879, 936 


77, 001 


3, 956, 937 


1, 987, 316 


109, 136 


156, 481 








Not heads of families — Continued 




Single women and married women not living with husbands 


Gross income classes 


Number 
of returns 


Sources of income 


Gross 
income 


Personal 
exemp- 
tion « 


Credit 
for de- 
pendents 






Salaries, 

wages, 

etc. 


Divi- 
dends, 
interest, 
etc. 


Op- 
tional 
tax 


Taxable returns: 

Under 75 (est ) 
















75 under 1 (est.) . 


438, 426 

644, 107 

257, 451 

79,511 

31,587 


367, 644 
756, 463 
411,492 
158, 716 
73, 518 


15, 655 
30, 489 
24, 605 

16, 570 
11,794 


383, 299 
786, 951 
436, 096 
175, 286 
85, 313 


328, 820 

483, 080 

193, 088 

59, 633 

23, 690 


103 
5,964 
4,732 
1,527 

708 


3,683 


1 under 1.5 (est.) 


23, 917 


1.5 under 2 (est.) 


19, 827 


2 under 2.5 (est.) - . . 


9,611 


2 5 under 3 (est.) 


5,190 






Total - 


1,451,082 


1,767,833 


99, 113 


1, 866, 945 


1,088,312 


13, 034 


62, 228 






Nontaxable returns: 
Under 75 (est.) 


24, 721 

52, 299 

36, 291 

1,561 

165 

20 


9,994 

44, 601 

39, 482 

2, 451 

370 

49 


3,271 
993 

982 

74 

3 

1 


13, 265 

45, 594 

40, 464 

2,525 

373 

50 


18, 541 

39, 224 

27, 218 

1,171 

124 

15 


• 

353 

21,718 

18, 945 

1,475 

208 

40 




75 under 1 (est.) 








1 5 under 2 (est.) . 




2 under 2.5 (est.) 

2.5 linder 3 (est.) . 








Total.. -- 


115,057 


96, 947 


5,323 


102, 271 


86, 293 


42, 738 






1, 566, 139 


1, 804, 780 


104, 436 


1, 969, 216 


1,174,604 


55, 772 


62, 228 







For footnotes, see pp. 205-206 . 



STATISTICS OF INCOME FOR 1941, PART 1 



205 



Footnotes jor basic tables 1-13, 'pages 72-204 
(Facsimiles for Forms 1040, 1040A, and 1041, to which references are made, appear on pp. 304-319) 



1 Total tax is the aggregate of normal tax. surtax, 
alternative tax (including that reported on 297 indi- 
vidual returns with no net income duo to net long- 
term capital loss), defense tax, and the optional tax 
reported on Form 1040A, paid in lieu of normal tax 
and surtax. 

2 For taxable fiduciary returns, the net income used 
for classification and tabulation is the net income 
taxable to the fiduciary, that is, after deducting the 
amount distributable to beneficiaries (item 17, p. 1, 
Form 1041). Data for taxable fiduciary returns in- 
clude those for estates and trusts, incorrectly filed on 
Form 1040, but which have net income taxable to the 
fiduciary. In tabulating data from these taxable 
returns, incorrectly filed on Form 1040, an adjust- 
ment is made whereby the "Amount distributable to 
beneficial ies" (if any) is removed from deductions 
and tabulated as such in basic tables 7 and 7-B. 

3 Total deductions equal or exceed total income. 
An alternative tax is reported on 297 individual 
returns with no net income due to net long-term 
capital loss. On such returns the combined normal 
tax and surtax computed on ordinary net income 
exceeds 30 percent of the net long-term capital loss. 
The distribution of taxable and nontaxable returns 
with no net income is shown by States in basic table 
8, and by deficit classes on p. 13. 

4 Unlike 1940, the 1941 individual return, Form 
1040A (optional return) , which may be filed if gross 
income is from certain sources only and is not more 
than S.^iiOOO. does not piovide for the amount of net 
income. In this report the gross income is tabulated 
both as total income and as net income. 

6 Net income is the sum of (1) net income on Form 
1040, (2) gross income on Form 1040A, and (3) in 
tables including fiduciary returns. Form 1041, the 
net income taxable to the fiduciary. 

8 For 1941, the personal exemption allowed the 
head of a family and a married person living with 
husband or wife for the entire year was reduced from 
$2,000 to $1,500, and that of a single person, a married 
person not living with husband or wife, and an 
estate was reduced from $800 to $750. A trust is 
allowed, in lieu of personal exemption, a credit of 
$100 against net income. The personal exemption 
tabulated for individual returns, Form 1040A, is 
determined from the taxpayer's status indicated on 
the return. 

' On Form 1040A, earned income credit is com- 
puted as 10 percent of the gross income. 

8 Retm-ns with normal tax and surtax are (1) 
returns with neither net long-term capital gain or 
loss, and (2) returns with net long-term capita! gain 
or loss, which are subject to normal tax and surtax 
instead of alternative tax. 

' Defense tax is 10 percent of the total income tax 
before deducting any credit, hut not in excess of 10 
percent of the amount by which the net income 
exceeds such income tax. Reported only on returns 
with taxable year beginning prior to Jan. 1, 1941. 

'" Alternative tax is reported on (1) returns with 
net long-term capital gain when such alternative tax 
computed on ordinary net income is lexs than the 
combined normal tax and surtax computed on net 
income including net long-term capital gain, and (2) 
returns with net long-term capital loss when such 
alternative tax computed on ordinary net income is 
greater than the combined normal tax and surtax 
computed on net income after deducting net long- 
term capital loss. 

" Personal exemption, credit for dependents, and 
earned income credit exceed net income. A negligible 
number of nontaxable individual returns in net 
income classes of $5,000 and over are tabulated with 
taxable retuwis. 

12 Deficit. 

" Net income less deficit. 



'< Not available. 

" Not computed. 

1" Less than 0.005 percent. 

1' See text, pp. 13-14. 

'8 An unequal number of separate returns is the 
result of (1) use of the sample as the basis for estimat- 
ing data for returns in net income classes under 
$5,000, when the net income of one spouse is under 
$5,000 and that of the other spouse is $5,000 or over, 
and (2) certain cases in which incomplete or inac- 
curate answers to question 4, page 2, Form 1040, 
and incomplete data on the back of Form 1040A, 
make it impossible to identify the returns as separate 
returns. 

1" When head of a family only because of depend- 
ents for whom taxpayer is entitled to credit, $400 is 
allowed for each such dependent except one. 

2" Less than $500. 

21 Exclude dividends received through partner- 
ships and fiduciaries, and dividends on share ac- 
counts in Federal savings and loan associations. 

22 Partially tax-exempt interest is that received on 
certain Government obhgations issued prior to 
Mar. 1, 1941, namely. United States savings bonds 
and Treasury bonds owned in excess of $5,000, and 
obligations of instrumentalities of the United States 
other than those issued under the Federal Farm 
Loan Act or that Act as amended; the amount re- 
ported includes such interest received through part- 
nerships and fiduciaries. 

23 Partially tax-exempt interest on Government 
obligations also includes the taxable interest on 
Government obligations and dividends on share 
accounts in Federal savings and loan associations, 
reported on nontaxable returns, Form 1040. 

24 Taxable interest on Government obligations is 
that received on Treasury notes issued on or after 
Dec. 1, 1940, and on obligations of the United States 
or any agency or instrumentality thereof, issued on 
or after Mar. 1, 1941; the amount reported excludes 
such interest received through partnerships and 
fiduciaries. 

25 Tabulated only from the taxable returns. Form 
1040. The amount reported on nontaxable returns, 
is included in "Partially tax-exempt interest on 
Government obligations." 

26 Dividends on share accounts in Federal savings 
and loan associations, tabulated separately for the 
first time, include such dividends received through 
partnerships and fiduciaries. For 1940, such divi- 
dends were reported in "Other income." 

27 Annuities are tabulated separately for the first 
time. In prior years annuities were reported in 
"Other income." 

28 Capital gain or loss is the gain or loss from sales 
or exchanges of capital assets, i. e., property held 
by the taxpayer (whether or not connected with 
his trade or business), but not (1) stock in trade or 
other property which would properly be included 
in inventory if on hand at the close of the taxable 
year, (2) property held primarily for sale to cus- 
tomers in the ordinary course of trade or business, 
(3) property used in trade or business of a character 
which is subject to the allowance for depreciation, 
or (4) an obligation of the United States or any 
possession thereof, or of a State or Territory or any 
political subdivision thereof, or the District of 
Columbia, issued on or after Mar. 1, 1941, on a 
discount basis and payable without interest at a 
fixed maturity date not exceeding one year from 
date of issue. "Short-term" applies to capital 
assets held 18 months or less. "Long-term" applies 
to capital assets held over 18 months. See pp. 17-18 
for percent taken into account. Losses from worth- 
less stocks and bonds which are capital assets, are 



206 



STATISTICS OF INCOME FOR 1941, PART 1 



Footnotes for basic tables 1-lS, -pages 72-204 — Continued 



deducted in computing net capital gain or loss. 
The tabulated amounts include each participant's 
share of net capital gain or loss to be taken into 
account from partnerships and common trust funds. 

2» Net short-term capital loss of preceding taxable 
year deducted is the amount deducted under the net 
short-term loss carry-over provision of the Internal 
Revenue Code. The amount carried over cannot 
exceed the net income for the year in vfhich tho loss 
is sustained, and can be deducted only to the extent 
of the current year net short-term capital gain. The 
carry-over is restricted to 1 year. 

3" Current year net short-term capital gain before 
deducting net short-term capital loss of preceding 
taxable year. This amount would have been re- 
ported for computation of net income if the net 
short-term capital loss of preceding taxable year had 
not been deductible. 

31 Net gain or loss from the sales of property other 
than capital assets: (1) property used in trade or 
business of a character vs'hich is subject to the allow- 
ance for depreciation, and (2) obligations of the 
United States or any of its possessions, a State or 
Territory or any political subdivision thereof, or the 
District of Columbia, issued on or after Mar. 1, 1941, 
on a discount basis and payable without interest at 
a fixed maturity date not exceeding 1 year from date 
of issue. 

32 Current year business profit or loss. (Net op- 
erating loss deduction is reported in "Other deduc- 
tions.") 

33 Partnership profit or loss, as reported on the in- 
come tax return of the partner, excludes (1) partially 
tax-exempt interest on Government obligations, and 
(2) net gain or loss from sales or exchanges of capital 
assets, each of which is reported in its respective 
source of income or deduction, and (3) dividends on 
share accounts in Federal savings and loan associa- 
tions which are reported in the schedule for interest 
on Government obligations but are tabulated sepa- 
rately. In computing partnership profit or loss, 
charitable contributions are not deductible nor is the 
net operating loss deduction allowed. However, the 
pro rata share of contributions and piior year income 

■ and losses of the partnership is taken into account by 
each partner in determining his own eogtributions 
and net operating loss deduction, respectively. 

3* Income from fiduciaries, as reported on the re- 
turn of the beneficiary, excludes (1) partially tax- 
exempt interest on Government oblig.ations, and (2) 
net gain or loss from sales or exchanges of epital 
assets received from common trust funds, eioh o 
which is reported in its respective source of income 
or deduction, and (3) dividends on share accounts in 
Federal savings and loan associations which are re- 
ported in the schedule for interest on Government 
obligations but are tabulated separately. The net 
operating loss deduction is allowed to estates and 
trusts generally, and is deducted in computing the 
net income to be distributed. In the case of a com- 
mon trust fund, however, this deduction is not 
allowed, but each participant's share of prior year 
income or los.ses of the fund is taken into account in 
determining his own net operating loss deduction. 

35 Unlike 1940, other income excludes annuities and 
dividends on share accounts in Federal savings and 
loan associations reported on Form 1040, both of 
which are tabulated separately. 

3» Contributions include each partner's share of the 
charitable contributions made by the partnership of 
which he is a member. 

3' Such deductions exclude amounts reported in 
the schedules for (1) income from rents and royalties, 
and (2) profit or loss from business. 

3s Losses from fire, storm, shipwreck, or other 
casualty, or from theft, not compens«>ted for by 
insurance or otherwise. 



39 Other deductions include net operating loss de- 
duction due to a net operating loss for the two pre- 
ceding taxable years. In tables 7 and 7-B amounts 
include losses from fire, storm, etc., and bad debts 
not compensated for by insurance or otherwise, re- 
ported on fiduciary returns. 

*" Included in "Other income." 

<i Includes dividends, interest, rents, annuities, 
and royalties, reported on Form 1040A. 

« For returns with net income under $5,000, the 
number of returns on which specific sources of in- 
come and deductions are reported is avaUable only 
for "Salaries and other compensation" on Forms 
1040 and 1040A, and "Dividends from domestic and 
foreign corporations" on Forms 1040 and 1041. For 
returns with net income of $5,000 and over, the 
number of returns is available for each specific 
source of income and deduction and for the informa- 
tion item "Net short-term capital loss of preceding 
taxable year deducted" reported on Forms 1040 
and 1041. 

" The number of returns. Form 1040A, which is not 
available, is excluded from the totals in this column. 

4< The number of returns with net income under 
$5,000. which is not available, is excluded from the 
total in this column. For "Business profit" and 
"Business loss" these figures are the number of 
returns on which a business profit or business loss is 
reported for the computation of net income or deficit. 
Consequently, because of returns on which data for 
two or more businesses are reported in the business 
schedule, these figures do not reflect the number of 
businesses in which sole proprietors are engaged. 

« Unlike 1940, other income excludes annuities re- 
ported on Form 1040 and dividends on share ac- 
counts in Federal savings and loan associations 
reported on Forms 1040 and 1041, both of which are 
tabulated separately. Other income reported on 
individual returns. Form 1040A, includes dividends, 
interest, rents, annuities, and royalties. 

« For nontaxable returns, amounts include taxable 
interest on Government obligations and dividends 
on share accounts in Federal savings and loan 
associations. 

" Tabulated with "Partially tax-exempt interest 
on Government obligations." 

« Balance income (item 15, p. 1, Form 1041) is the 
income before deduction of amount distributable to 
beneficiaries and is the excess of total income over 
total deductions (items 10 and 14, respectively, p. 1, 
Form 1041). 

<' Unlike 1940, other income excludes dividends on 
share accounts in Federal savings and loan associa- 
tions, which are tabulated separately. 

5" Includes interest on United States savings bonds 
and Treasury bonds on a principal amount not in 
excess of $5,000 which is exempt from both the normal 
tax and surtax. (Data in table 9, tabulated from 
line (e), column 3, schedule A, page 2, Form 1040; 
data in table 10, tabulated from line (e), columns 3 
(a) and (b), schedule B, page 2, Form 1041.') Interest 
received on the principal amount in excess of $5,000, 
which is subject to surtax only, is reported in item 
4(a), p. 1, Forms 1040 and 1041, and tabulated in the 
tables of this report showing sources of income, as 
"Partially tax-exempt interest on Government 
obligations." 

" Interest on obligation? of instrumentalities of the 
United States other than obligations issued under 
the Federal Farm Loan Act, or such Act as amended, 
is subject to surtax only. (Data in table 9, tabulated 
from line (f), column 3, schedule A, p. 2, Form 1040; 
data in table 10, tabulated from line (f), columns 3 
(a; and (b), schedule B, p. 2, Form 1041.) Such 
interest is reported in item 4(a) i)age 1, Forms 1040 
and 1041, and tabulated in the tables of this report 
showing sources of income as "Partially tax-exempt 
inl(!rest on Government obligations." 



HISTORICAL TABLES 



COMPOSITE DATA FOR INDIVIDUAL RETURNS AND 
TAXABLE FIDUCIARY RETURNS 

14. Number of returns, net income, tax, and tax credits, 1913-4L 

15. Number of returns, net income, tax, and effective tax rate, by 

net income classes, 1914-41. 

16. Sources of income, deductions, and net income or deficit, 

1916-41. 

17. Number of returns, net income, and total tax, by States, 

1932-41. 



207 



208 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 14. — Individual returns and taxable fiduciary returns, with net income,'^ 
1913-41: Number of returns, net income, tax before tax credits, tax credits, and tax; 
and individual returns with no net income, 1928-41: Number of returns and 
deficit 

[Money figures in thousands of dollars] 





Individual returns and taxable fiduciary returns, with net income ' 


Year 


Number of returns 


Net 
income 2 


Tax before tax 
credits 


Total 


Taxable 


Non- 
taxable 


Percent of total 


Normal 
tax 






Taxa- 
ble 


Non- 
taxable 


Sm'tax 


1913 ' 


357, 598 
357, 515 
336, 652 
437, 036 

3, 472, 890 

4, 425, 114 

5, 332, 760 
7, 2.59, 944 

6, 662, 176 

6, 787, 481 

7, 698, 321 
7, 369, 788 
4,171,051 
4, 138, 092 
4, 101, 547 
4, 070. 851 
4, 044, 327 
3, 707, 509 
3, 225, 924 
3, 877, 430 

3, 723, 558 

4, 094, 420 

4, 575, 012 

5, 413, 499 

6, 350, 148 
6, 203, 657 
7, 633, 199 

14, 665, 462 
25, 854, 973 










3, 900, 000 
4, 000, 000 

4, 600, 000 
6, 298, 578 

13,652,383 
15, 924, 639 
19, 859, 491 

23, 735, 629 
19, 577, 213 
21,336,213 

9 24,777,466 
25, 656, 153 
21,894,576 

21, 958, 506 

22, 545, 091 
25, 226, 327 

24, 800, 736 
18,118,635 
13, 604, 996 

ni, 655, 909 

11, 008, 638 

12, 796, 802 
14, 909, 812 
19, 240, 110 
21,238,574 
18, 897, 374 
23, 191, 871 
36, 588, 546 
58, 868, 025 


12, 729 
16, 559 
23, 996 
51,441 
156, 897 
476, 433 
468, 105 
478, 250 
308, 059 
355, 410 
9 10 378, 388 
257, f95 
216, 360 
200, 599 
215,817 
281, 895 
162, 332 
129, 475 
82, 302 
156, 606 
164, 277 
123, 261 
152, 814 
330, 197 
334, 550 
228, 102 
286, 345 
388, 950 
556, 019 


15, 525 


1914 










24,487 


1915 










43, 948 


1916 

1917 

1918 


362,970 

2, 707, 234 

3, 392, 863 

4, 231, 181 

5, 518, 310 

3, 589, 985 
3,681,249 

4, 270, 121 
4, 489, 698 
2, 501, 166 
2, 470, 990 
2, 440, 941 
2, 523, 063 
2, 458, 049 
2, 037, 645 
1,,';25,546 
1,936,095 

1, 747, 740 
1,795,920 
2, 110. 890 

2, 861, 108 
3,371,443 
3, 048, 545 

3, 959, 297 
7, 504, 649 

17, 587, 471 


' 74, 066 

765, 656 

1,032,251 

1, 101, 579 

1, 741, 634 
3, 072, 191 
3, 106, 232 
3, 428, 200 

2, 880, 090 
1, 669, 885 
1, 667, 102 
1, 660, 606 
1, 547, 788 
1, 586, 278 
1, 669, 864 
1, 700, 378 
1,941,335 

1, 97.5, 818 

2, 298, 500 
2,464,122 

2, 552, 391 
2, 978, 705 
3, 155, 112 

3, 673, 902 
7, 160, 813 
8, 267, 502 


83 

78 
77 
79 
76 
54 
54 
55 
61 
60 
60 
59 
61 
61 
55 
47 
50 
47 
44 
46 
53 
53 
49 
52 
51 
68 


17 
22 
23 
21 
24 
46 
46 
45 
39 
40 
40 
41 
39 
39 
45 
53 
50 
S3 
56 
54 
47 
47 
51 
48 
49 
32 


121, 946 
433, 346 
651, 289 


1919 


801, 525 


1920 

1921 

1922 

1923 


696, 804 

411. 327 

474, 581 

9 10 464, 91S 


1924... 


437, 541 


1925... .. . 


432, 853 


1926... 


448, 330 


1927. 


511, 731 


1928 


688, 825 


1929 


582, 393 


1930 

1931 

1932 


316, 816 
186, 078 
239, 232 


1933 

1934 


244, 307 
388, 139 


1935 


504, 625 


1936 


883, 820 


1937 

1938 


807, 019 
258, 209 


1939 


313, 518 


1940... 


435, 331 


1941 


1,927,715 







For footnotes, see pp. 236-237. 



STATISTICS OF INCOME FOR 1941, PART 1 



209 



Table 14. — Individual returns and taxable fiduciary retwns, with net income,^ 
1913-41: Number of returns, net income, tax before tax credits, tax credits, and tax; 
and individual returns with no net income, 1928-41: Number of returns and 
deficit — Continued 

[Money figures in thousands of dollars] 





Individual returns and taxable fiduciary returns, with net income '— 
Continued 


Individual returns 

with no net 

income « 




Tax before tax credits— Con. 


Tax credits 


Tax * 


Number 
of re- 
turns 




Year 


Alterna- 
tive tax 3 


Tax on 
capital 
net gain, 
UH per- 
cent 


Total* 


25 per- 
cent of 
tax on 
earned 
net in- 
come 5 


121^ per- 
cent on 
capital 
net loss 
from sale 
of assets 
held more 
than 2 
years 


Total 


Deficit 


1913' 






28, 254 

41, 046 

67, 944 

173, 387 

8 795, 381 

1, 127, 722 

1,269,6.30 

1. 075, 054 

719, 387 

861,057 

» 10882,222 

743, 939 

766, 784 

761, 440 

861, 582 

1, 204, 170 

1, 029, 379 

511,713 

287, 803 

401,877 

425, 019 

511, 400 

657, 439 

1,214,017 

1,141,569 

765, 833 

928, 694 

1,496,403 

3, 907, 951 








28, 254 

41, 046 

67, 944 

173, 387 

8 795, 381 

1,127,722 

1, 269, 630 

1, 075, 054 

719, 387 

861,057 

» 12 661, 666 

704, 265 

734, 555 

732, 475 

830, 639 

1, 164, 254 

1, 001, 938 

476,715 

246, 127 

329, 962 

374, 120 

511,400 

657, 439 

1,214,017 

1,141,569 

765, 833 

928, 694 

1, 496, 403 

3, 907, 951 






1914 
















1915 
















1916 - 
















1917 
















1918 
















1919 
















1920 
















1921 








_ 








1922_ 




31,066 
10 38,916 

48, 603 
117, 571 
112, 510 
134,034 
233, 451 
284, 654 

65, 422 

19, 423 
6,039 

16, 435 












1923 








n 220, 555 
39, 673 
32, 229 
28, 969 
30, 943 
39, 916 
27, 441 
34, 998 
41, 676 
71,915 
50, 899 






1924 




30, 637 
24, 570 
24, 647 
24,915 
34, 790 
22, 062 
24, 886 
17, 491 


9,036 
7,659 
4,322 
6,028 
5,126 
5,378 
10, 112 
24. 185 
71,915 
50, 899 






1925 








1926 








1927 








1928 




72, 829 
92, 545 

144, 867 
184, 583 
206, 293 
168, 449 
104, 170 
94, 609 

73, 272 
83, 904 

100, 233 
82, 461 

112,697 
99, 828 


499, 213 


1929 . 




1, 025, 130 


1930 




1, 539, 452 


1931__.. 




1, 936, 878 


1932 




1, 480, 922 


1933 . . 




1, 141, 331 


1934 




412, 859 


1935_ 












381, 353 


1936 












286, 632 


1937 












308, 518 


1938 


279, 522 

328, 832 

543, 772 

1, 094, 587 










354, 156 


1939 










284, 327 


1940 










311, 385 


1941 










292, 023 















For footnotes, see pp. 236-237. 



210 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 15. — Individual returns and taxable fiduciary returns, with net income,^ 
by net income classes: Number of returns, 1914-4U net income, tax, and effective 
tax rate, 1916-41; also aggregate for individual returns with no net income, 1928-41 

[Net income classes and money figures in thousands of dollars] 



Net income classes 


Number of returns is 


1914 


1915 


1916 H 


1917 


1918 


1919 


Individual returns and taxable fiduciary 
returns, with net income: ' 
Under 1 














1 under 2 .._ 








1, 640, 758 

838, 707 

560, 763 

270, 666 

112, 502 

30, 391 

12, 439 

3,302 

2,347 

559 

315 

141 


1, 516, 938 

1, 496, 878 

932, 336 

319, 356 

116, 569 

28, 542 

9,996 

2,358 

1,514 

382 

178 

67 


1, 924, 872 


2 under 3 








1, 569, 741 


3 under 5_ 


149, 279 

127, 448 

58, 603 

14, 676 

5,161 

1,189 

769 

216 

114 

60 


127, 994 

120, 402 

60, 284 

17, 301 

6,847 

1,793 

1,326 

376 

209 

120 


157, 149 

150, 553 

80, 880 

23, 734 

10, 452 

2,900 

2,437 

714 

376 

206 


1,180,488 


5 imder 10. 


438, 851 


10 under 25 


162, 485 


25 under 50 


37, 477 


50 under 100 


13, 320 


100 under 150 


2,983 


150 under 300,.-. 


1,864 


300 under 500 


425 


500 under 1,000 .. 


189 


1,000 and over 


65 






Total individual and taxable fi- 
duciary returns, with net in- 
come 


357, 515 


336, 652 


429, 401 


3, 472, 890 


4, 425, 114 


5, 332, 760 



Net income classes 



Number of returns i' 



1923 



Individual returns and taxable fidu- 
ciary returns, with net income: i 
Under 1 

1 under 2 

2 under 3 

3 under 5 

5 under 10- 

10 under 25 

25 under 50 

50 under 100 

100 under 1.50 

150 under 300 

300 under 500 

500 under 1,000 -.. 

1,000 and over 



2, 671, 950 

2, 569, 316 

1,337,116 

455, 442 

171, 830 

38, 548 

12, 093 

2,191 

1, 063 

239 

123 

33 



401, 849 

2, 440, 544 

2, 222, 031 

1, 072, 146 

353, 247 

132, 344 

28, 946 

8,717 

1,367 

739 

162 

63 

21 



402, 076 

2,471,181 

2, 129, 898 

1, 190, 115 

391, 373 

151, 329 

35, 478 

12, 000 

2,171 

1,323 

309 

161 

67 



368, 502 

2, 523, 150 

2, 472, 641 

1, 719, 625 

387, 842 

170, 095 

39, 832 

12, 452 

2,339 

1,301 

327 

141 

74 



344, 876 

2,413.881 

2,112,993 

1, 800, 900 

437, 330 

191,216 

47, 061 

15, 816 

3,065 

1,876 

457 

242 

75 



98, 178 

1,071,992 

842, 528 

1,327,683 

503, 652 

236, 779 

59, 721 

20, 958 



759 
223 
892 
479 
207 



Total ndividual and taxable 
fiduciary returns, with net 
income 



7, 259, 944 



6, 662, 176 6, 787, 481 7, 698, 321 



7, 369, 788 



4,171,051 



Net income classes 






Number of returns '^ 






1926 


1927 


1928 


1929 


1930 


1931 


Individual returns and taxable fidu- 
ciary returns, with net income: ' 
Under 1-. 

1 under 2 

2 under 3 


119,513 

1,045,519 

837, 792 

1,240,400 

560, 549 

246, 730 

57, 487 

20, 520 

4,724 

3,267 

892 

468 

231 


126,745 

996, 098 

855, 762 

1, 209, 345 

567, 700 

252, 079 

60, 123 

22, 573 

5, 261 

3,873 

1,141 

557 

290 


111,123 

918, 447 

837, 781 

1,192,613 

628, 766 

270, 889 

68, 048 

27, 207 

7,049 

5, 678 

1,756 

983 

511 


126, 172 

903, 082 

810, 347 

1, 172, 655 

658. 039 

271,454 

63, 689 

24, 073 

6,376 

5,310 

1,641 

976 

513 


150,000 

909, 155 

767, 684 

1,070,239 

550, 977 

198, 762 

40. 845 

13, 645 

3,111 

2,071 

552 

318 

150 


185,391 
862, 153 
675, 019 


3 under 5 


912,630 


5 under 10. 


417, 655 


10 under 25 


137, 754 


25 under .50 . . 


24, 308 


.50 under 100 


7,830 


100 undctr 1.50 


1, 634 


\:m niuicr 300 


1, 0,56 


3(1(1 under .SOO 

.500 under 1,000 


268 
149 


1,000 and over 


77 


Total individual and taxable 
fiduciary returns, with net 

income 

Individual returns with no net in- 
come • 


4, 138, 092 


4, 101, 547 


4, 070, 851 
72, 829 


4, 044, 327 
92, 545 


3, 707, 509 
144, 867 


3, 225, 924 
184, 583 


Grand total 


4,138,092 


4, 101, 547 


4, 143, 680 


4, 136, 872 


3, 852, 376 


3, 410, 507 



For footnotes, see pp. 236-237. 



STATISTICS OF INCOME FOR 1941, PART 1 



211 



Table 15. — Individual returns and taxable fiduciary returns, with net income,^ 
by net income classes: Number of returns, 1914-41 > net income, tax, and effective 
tax rate, 1916-41; also aggregate for individual returns with no net income, 
1928-41 — Continued 

[Net income classes and money figures in thousands of dollars] 



Net income classes 






Number of returns i3 






1932 


1933 


1934 ■ 


1935 


1936 


1937 


Individual returns and taxable fidu- 
ciary returns, with net income; i 
Under 1 . . 


359. 688 

1, 489, 589 

967, 956 

703,755 

251,014 

79, 210 

18, 480 

5,902 

995 

595 

140 

86 

20 


397, 676 

1,480,717 

914, 198 

.■i99, 075 

229, 754 

75, 643 

18, 423 

6.021 

1.084 

695 

141 

81 

50 


320, 460 

1, 60S, 095 

980. 682 

762, 536 

290. 824 

102, 892 

20, 931 

6,093 

982 

690 

116 

86 

33 


299, 594 

1,777.931 

1,123,699 

873, 673 

339,842 

123, 564 

26, 029 

8,033 

1,395 

896 

206 

109 

41 


277, 803 

2,111,789 

1,. 31 7, 752 

1,029.144 

440, 886 

176, 649 

41,137 

13,620 

2,606 

1.544 

330 

178 

61 


297, 143 


1 under 2 


2, 524, 763 


2 under 3 


1 571 996 


3 under 5 


1,251,213 


5 under 10 ._ , 


471,171 


10 under 25_ 


1 78, 446 


25 under 50, 


38. 948 


50 under 100 - 


12, 318 


100 under 150 . 


2,269 


150 under 300 


1,358 


300imder500 


312 


500 under 1,000 


162 


1,000 and over 


49 


Total individual and taxable 
fiduciary returns, with net 
income __ _ _ 


3, 877, 430 
206, 293 


3, 723, 558 
168, 449 


4,094,420 
104, 170 


4, 575, 012 
94, 609 


.5, 413, 499 
73, 272 


6, 350, 148 


Individual returns with no net in- 
come 6 .. . 


83, 904 






Grand total 


4, 083, 723 


3,892,007 


4, 198, 590 


4, 669, 621 


5, 486, 771 


6, 434, 052 







» Net income classes 


Number of returns " 


1938 


1939 


1940 


1941 


Individual returns and taxable fiduciary returns, with 
net income: ' 
Under 3, Optional Form 1040A, not distributed 








10, 252, 708 


Underl 


389, 871 

2. 433, 949 

1, 614. 982 

1, 172, 409 

415, 596 

140,781 

26, 336 

7,259 

1,326 

766 

207 

118 

57 


374, 223 

3, 036, 444 

2, 060, 540 

1, 468, 402 

484, 698 

164, 707 

31, 992 

9,272 

1,618 

935 

212 

111 

45 


i, 941, 122 

5, 026. 595 

5, 264, 991 

1,652.825 

,539.159 

189,291 

.37,264 

10, 673 

1,964 

1,131 

267 

128 

52 


1,976,368 


1 under 2 


5. 754, 402 


2 under 3 


4, 722, 477 


3 under 5 


2, 199, 668 


5 under 10 


636 901 


10 under 25 


243 081 


25imder50 . . - 


49, 521 


.50 under 100 


14. 850 


100 under 150 


2,784 


150 under 300 


1,620 


300 under 500 


367 


500 under 1,000.. 


169 


1,000 and over ... . .. . 


57 






Total individual and taxable fiduciary returns 
with net income ._ 


6, 203, 657 
100, 233 


7,633,199 
82, 461 


14,66,5,462 
112,697 


25, 854, 973 


Individual returns with no net income ^ 


99,828 






firand total 


6, 303, 890 


7, 715, 600 


14,778,159 


25, 954. 801 







For footnotes, see pp. 236-237. 



212 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 15. — Individual returns and taxable fiduciary returns, with net income,^ 
by net income classes: Number of returns, 1914-41; net income, tax, and effective 
tax rate, 1916-41; also aggregate for individual returns with no net income, 
19S8-41— Continued 



[Net income classes and money figures in thousands of dollars] 




Net income classes 


Net income '3 


1916 


1917 


1918 


1919 


1920 


1921 


Individual returns and taxable 
fiduciary returns, with net 
income: ' 

Underl 












213 850 


1 under 2 




2, 461, 137 

2, 064, 977 

2,115,865 

1, 827, 508 

1, 687, 166 

1, 042, 320 

846, 894 

400, 492 

474, 652 

209, 905 

214, 631 

306, 836 


2, 232, 355 

3, 626, 825 
3, 535, 219 
2, 145, 690 
1, 736, 548 

978, 043 
679, 721 
284, 107 
305, 025 
144, 545 
119,076 
137, 487 


2,829,113 

3, 807, 286 

4, 513, 264 
2, 954, 137 
2,412,276 
1, 277, 365 

896, 497 
358, 393 
371, 149 
159, 071 
128, 290 
152, 650 


4, 050, 067 

6, 184, 543 

5, 039, 607 

3, 068, 331 

2, 547, 905 

1, 307, 785 

810, 386 

265, 512 

215, 139 

89, 314 

79, 963 

77, 078 


3, 620, 762 
5, 325, 931 
4, 054, 891 


2 under 3, 




3 under 5. 


624, 669 
1, 037, 248 
1, 235, 016 
822, 662 
722, 795 
357, 355 
505, 859 
271, 938 
256, 771 
464, 264 


5 under 10^ ... 


2 378 759 


10 under 25 


1, 958, 156 


25 under 50- 


979, 629 


50 under 100_ -.. 


582, 230 


100 under 150- 


163, 521 


150 under 300- .- 


145, 948 


300 under 500 .- 


61, 343 


500 under 1,000 - 


42, 780 


1,000 and over- .. 


49,411 






Total individual and tax- 
able fiduciary returns, 
with net income 


6, 298, 578 


13, 652, 383 


15, 924, 639 


19, 859, 491 


23, 735, 629 


19, 577, 213 



Net income classes 


Net income '3 


1922 


1923 


1924 


1925 


1926 


1927 


Individual returns and taxable 
fiduciary returns, with net 
income: ' 
Underl 


247, 564 

3, 630, 571 
5, 153, 497 

4, 500, 558 
2, 641, 905, 
2, 255, 872 
1, 208, 274 

805, 224 
260, 204 
266, 814 
116, 672 
107, 671 
141, 387 


252, 513 

« 3, 693, 642 

9 6, 073, 444 

« 6, 469, 195 

8 2, 653, 026 

« 2, 538, 079 

1, 350, 680 

833, 898 

280, 656 

260, 584 

124, 569 

95, 107 

152, 072 


235, 452 
3, 564, 474 

5, 277, 147 

6, 827, 924 
2, 991, 188 
2, 855, 397 
1, 599, 848 
1, 066, 784 

377, 645 
374, 609 
171, 249 
158, 462 
155, 974 


58, 306 

1,774,602 

2, 047, 970 

5, 236. 003 

3, 463, 852 

3, 544, 898 

2, 032, 239 

1, 418, 948 

572, 860 

655, 300 

339, 774 

327, 368 

422, 457 


67, 238 

1,747,917 

2,042,903 

4, 872, 789 

3, 838, 953 

3, 660, 622 

1, 954, 653 

1, 389, 339 

570, 190 

661,412 

340, 214 

317,881 

494, 394 


72, 231 


1 under 2 . 


1, 645, 576 


2under3- _ 


2, 062, 275 


3 under 5- 


4, 700, 816 


5 under 10 . .. 


3, 895, 759 


10 under 25 


3, 748, 058 


25 under 50 . .-. 


2, 051, 771 


sounder 100-. 


1, 535, 387 


100 under 150 - 


636, 019 


150 under 300- 


787, 270 


300 under 500 . 


431, 122 


500 under 1,000 


378, 167 


1,000 and over 


600, 641 






Total individual and tax- 
able fiduciary returns, 
with net income 


21,336,213 


'24,777,466 


25, 656, 153 


21, 894, 576 


21,958,506 


22, 545, 091 



For footnotes, see pp. 236-237. 



STATISTICS OF INCOME FOR 1941, PART 1 



213 



Table 15. — Individual returns and taxable fiduciary returns, with net income,'^ 
by net income classes: Number of returns, 1914-41,' net income, tax, and effective 
tax rate, 1916-1941', also aggregate for individual returns with no net income, 
1928-41 — Continued 

[Net income classes and money figures in thousands of dollars] 



Net income classes 



Net income '' 



1928 



1929 



1930 



1931 



1932 



1933 



Individual retm-ns and taxable 
fiduciary returns, with net 
income: i 

Under 1 

1 under 2 

2imder 3 

3 under 5 

Simder 10 

10 under 25 

25 under 50 

50 under 100 

100 under 150 

150 under 300 

300 under 500 

500 under 1.000 

1,000 and over 

Total individual and 
, taxable fiduciary re- 
turns, with net income 
Individual returns with no 
net income « 



64, 535 

1, 526, 832 
2, 030, 901 
4, 648, 098 
4. 282, 520 
4, 037, 853 

2, 326, 503 
1, 857, 878 

850, 451 

1,157,131 

663, 900 

670, 862 

1, 108, 863 



73, 742 

1, 499, 908 

1, 958, 595 

4, 572, 596 

4,481,576 

4, 025, 233 

2,174,458 

1,646,476 

770, 536 

1,087,410 

628, 229 

669, 878 

1, 212, 099 



86, 892 

1, 494, 526 

1, 864, 162 

4,151,967 

3, 723, 763 

2, 922, 750 

1,383,619 

919, 040 

374, 171 

419,016 

207, 131 

211,693 

359, 905 



106, 622 

1,399,430 

1,641,594 

3, 515, 716 

2, 807, 001 

2, 006, 721 

820. 648 

528, 049 

196, 598 

212. 059 
102,186 
102,311 

166. 060 



231,140 

2, 145, 834 

2. 437, 251 

'2,597,915 

1,677,039 

1, 160, 398 

629, 639 

393, 206 

119,896 

118,008 

52, 469 

57, 874 

35, 240 



264, 784 

2, 093, 292 

2, 295, 586 

2, 207, 458 

1,537,875 

1.112,086 

630, 005 

401,049 

129, 159 

139,215 

54, 570 

56, 700 

86, 857 



25, 226, 327 
15 499, 213 



24, 800, 736 
15 1,025,130 



18,118,635 
15 1, 539, 452 



13, 604, 996 
15 1, 936, 878 



ni, 655, 909 
15 1, 480, 922 



11,008,638 
15 1,141,331 



Net income classes 



Individual returns and taxable 
fiduciary returns, with net 
income: ■ 

Under 1 

1 under 2 

2under3 

3 under 5 

5 under 10 

10 under 25 

25 under 50 

sounder 100 

100 under 1.50 

150 under 300 

.300 under 500 

.500 under 1,000 

1,000 and over 

Total individual and 
taxable fiduciary re- 
turns, with net income 
Individual returns with no 
net income * 



Net income i' 



211,113 

2, 277, 726 

2, 467, 851 

2, 839, 348 

1, 952, 891 

1,513,592 

708, 530 

405, 976 

117,744 

140, 960 

43, 832 

59, 464 

57. 775 



12,796,802 
15 4W, 859 



1935 



198, 900 
2, 534, 828 

2, 831. 583 

3. 249, 107 
2, 283, 402 
1,822,271 

882. 309 
535, 772 
166,379 
179.911 
77, 907 
73.811 
73, 630 



1936 



187,113 

3,011,409 

3, 325, 252 

3, 821, 708 

2, 977, 790 

2, 628, 692 

1,400,493 

913,518 

311,279 

307, 930 

124, 523 

122, 762 

107,641 



14,909,812 
15 381,353 



19, 240, 110 
15 286, 632 



1937 



202, 401 

3, 592. 283 

3, 980, 864 

4, 646, 965 

3. 170, 571 

2, 639, 518 

1,319,431 

824. 261 

272. 264 

272. 724 

117,477 

114,399 

85,416 



21,238,574 
'5 308,518 



1938 



259, 833 

3,430,143 

4, 091,. 500 

4,317,709 

2, 783, 893 

2, 059, 779 

886. 398 

484, 768 

158,413 

154, 996 

78, 441 

81,396 

110,103 



18, 897, 374 
15 354, 1 56 



1939 



253,911 

4, 327, 850 

5,201,699 

5,434,218 

3,241,405 

2,416,728 

1,079,972 

617, 798 

193, 959 

187,482 

81,387 

74, 090 

81.370 



23,191,871 
15 284, 327 



Net income classes 


Net income i' 


1940 


1941 


Individual returns and taxable fiduciary returns, with net income: ' 

Under 3, Optional Form 1040A, not distributed 




17, 531, 107 


Under 1 


1,525,260 

7,361,338 

12,583,632 

6,014,768 

3, 604, 433 

2, 785, 641 

1,257,086 

712, 495 

235", 754 

226, 596 

101,756 

84, 224 

95, 564 


1. 429, 168 


1 under 2 ... . _ 


8,872,128 
11,479,181 


2imder3. . . _ _ . .._... ... 


3 under 5 .. ._ _ 


8, 000, 997 


5 under 10 


4,286, ,515 
3. 583, 574 


]0under25 


25 under 50 .... 


1 673,403 


50 under 100 . 


994, 006 


100 under 150- . . 


333, 998 


150under300 . 


322, 432 


300 under 500 


139 765 


500 under 1.000 


115,661 


1,000 and over.. 


106,091 






Total individual and taxable fiduciary returns, with net income 


36. 58S, 546 
15 311,385 


58, 868, 025 


Individual returns with no net income 6. ... 


15 292.023 







For footnotes, see pp. 236-237. 



214 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 15. — Individual returns and taxable fiduciary returns, with net income,^ 
by net income classes: Number of returns, 1914-41', net income, tax, and effective 
tax rate, 1916-41; also aggregate for individual returns with no net income, 
1928-41 — Continued 

[Net income clas.<;es and money figures in thousands of dollars] 



Net income classes 


Tax >3 


1916 


1917 


1918 


1919 


1920 


1921 


Individual returns and taxable fidu- 
eiarv returns, with net income: ' 
Under 1 












174 


1 under 2 




16,244 
9,097 
18, 283 
44,066 
80, 695 
76, 593 
85, 028 
55, 766 
86,718 
50, 228 
59, 349 
109, 425 


26, 482 

35, 415 

82, 929 

93, 058 

142,449 

130,241 

147,429 

95, 680 

136, 156 

79,165 

69, 834 

88. 885 


24, 696 

28, 258 

75,915 

91,538 

164,833 

154,946 

186, 358 

lis, 705 

163. 095 

86, 031 

76, 228 

99, 027 


36, 860 
45, 508 
83, 496 
97, 886 
172,259 
154, 265 
163.718 
86, 588 
92, 604 
47, 043 
45, 641 
49, 185 


29,161 


2 under 3 




20,712 
42, 744 

68, 871 


3 under 5 

5 under 10 


776 
6,301 
11,637 
11,603 
le, 299 
12, 423 
24, 007 
17,951 
20, 902 
51,487 


1 under 25 


126 886 


25 under 50 


112,910 
115 712 


50 under 100 


100 under 150 


52 330 


150 under 300 

300 under 500 


61, 496 
31 860 


500 under 1,000 

1,000 and over 


25,112 
31,420 






Total individual and taxable 
fiduciary returns, with net 
income- 


173,387 


691, 493 


1, 127, 722 


1,269,630 


1,075,054 


719, 387 





Net income classes 


Taxis 


1922 


1923 


1924 


1925 


1926 


1927 


Individual returns and ta';able fidu- 
ciarv return.-;, with net income:! 
Under 1 


247 

27, 081 

20, 730 

47, 533 

70, 388 

123,576 

125, 697 

144, 093 

71,337 

98, 810 

43, 488 

38, 550 

49, 518 


317 

8 18, 253 

» 16, 606 

9 46, 048 

» 54, 075 

•103,109 

103, 601 

108, 879 

55, 719 

62, 104 

31,669 

25, 498 

35, 788 


146 
10, 432 
10, 207 
26, 865 
28, 828 
78, 069 
109. 360 
136, 636 
75, 678 
92, 481 
45, 771 
42, 585 
47, 207 


69 

1,704 

3,809 

8,326 

19, 149 

74, 172 

120.689 

147,843 

79, 472 

103, 059 

55, 722 

53, 674 

66, 867 


56 

1,761 

4,217 

7, 245 

20, 272 

72, 465 

112,797 

140,947 

77, 900 

103, 997 

55, 256 

53, 665 

81. 893 


40 


1 under 2 


1,234 


2under3 


3,970 


3 under 5 


6,508 


5 under 10. 


20, 665 


10 undpr 25 


74, 226 


25 under 50 


1 19, 475 


50 under 100 


156.675 


100 under 150 _ 

150 under 300 . 


87, 398 
123, 770 


300 under 500 -._ . . 


73, 750 


500 under 1,000 


64, 265 


1,000 and over 


98, 657 






Total individual and taxable 
fiduciary returns, with 
net income 


861, 057 


'661,666 


704, 265 


734, 555 


732, 471 


830, 639 







For footnotes, see pp. 236-237. 



STATISTICS OF INCOME FOR 1941, PART 1 



215 



Table 15. — Individual returns and taxable fiduciary returns, with net income,^ 
by net income classes: Number of returns, 1914-41 J net income, tax, and effective 
tax rate, 1916-41; also aggregate for individual returns with no net income, 
1928-41 — Continued 

[Net income classes and money figures in thousands of dollars] 



Net income classes 






Tax 


3 






1928 


1929 


1930 


1931 


1932 


1933 


Individual returns and taxable fidu- 
ciary returns, with net income: ' 
Under 1 


60 

1,550 

4,317 

7,475 

22, 896 

82, 758 

136,568 

194, 447 

116,855 

182, 514 

113,250 

116,424 

185, 140 


17 

553 

1,404 

2,413 

9,551 

59, 893 

113,904 

160, 814 

99, 560 

159, 221 

97, 336 

1C6, 219 

191,054 


37 

1,269 

3,310 

5,352 

17, 448 

49, .561 

72, 708 

87, 379 

48, 749 

62, 463 

33, 053 

34, 289 
61,098 


24 

943 

2,466 

3, 832 

12, 407 

31, 897 

40, 096 

44, 780 

23, 135 

28, 793 

15,411 

15, 457 

26. 886 


103 
12, 254 
9,822 
20, 895 
35, 615 
50, 150 
43, 546 
47, 150 
24, 469 
31,912 
18, 5.54 
19,016 
16, 476 


97 




10, 345 


2 under 3 


7,710 


3 under 5 -- - - - 


18, 397 




35, 077 


10 under 25 


54, 977 


25 under 50 . __ .. 


52, 355 


50 under 100 - _ - 


57, 491 


lOOunderlSO -- 


30, 369 


150 under 300 


40, 412 


300 under 500 


17,910 


500 under 1,000 


21,221 


1,000 and over - 


27, 759 






Total individual and taxable 
fiduciary returns, with net 
income 


1, 164, 254 


1,001,938 


476, 715 


246. 127 


329, 962 


374, 120 



Net income classes 


Tax 13 


1934 


1935 


1936 


1937 


1938 


1939 


Individual returns and taxable fldu- 
eiarv returns, with net income: r 
Under 1 


111 

8,659 
7, 567 
18. 349 
43. 086 

83, 960 

84, 907 
84, 792 
38, 166 
57, 995 
20, 854 
30, 745 
32,211 


125 
10, 058 
9,311 
20, 738 
48, 728 
103, 754 
106, 670 
112,816 
54. 132 
74, 039 

37, 245 

38, 323 
41, 499 


331 
14, 010 
13, 988 
32, 232 
79, 369 
175, 613 
191, 339 
216, 045 
116, 156 
147, 381 
71, 470 
78, 945 
77, 138 


468 

17, 262 

15, 622 

38, 852 

83, 529 

175. 709 

179, 395 

194, 507 

102, 062 

131,060 

67, 489 

74, 156 

61,457 


719 
15, 202 
13, 789 
33, 920 
71,654 
134. 162 
120, 594 
116,989 
58, 224 
69, 744 
39, 832 
42, 353 
48. 035 


744 
21, 422 


2 under 3 - - 


21,374 


3 under 5 ..- - 


47, 424 


5 under 10 


83, 430 


10 under 25-- - .-. 


158, 156 


25 under 50 


146, 937 


50 under 100 


146, 686 


100 under 150 - 


71,970 


150 under 300 -. 


88, 234 


300 under 500 


44, 237 


500 under 1,000 


44, 598 


1,000 and over - . 


53, 181 






Total individual and taxable fi- 
duciary returns, with net in- 
come . .-- 


511,400 


657, 439 


1,214,017 


1, 141, 569 


765. 218 
615 


928, 394 


Individual returns with no net in- 


300 












Grand total 


511, 400 


657, 439 


1,214,017 


1.141.569 


765. 833 


928, 694 



Net income classes 



Individual returns and taxable fiduciary returns, with net income: ^ 

Under 3, Optional Form 1040 A, not distributed 

Under 1 - - - 

1 under 2 

2 under 3 

3 under 5 - 

5 under 10 - -.-..- 

10 under 25 

25 under 50 

50 under 100 

100 under 150 

150 under 300 

300 under 500 

500 under 1.000 

1,000 and over. 



Total individual and taxable fiduciary returns, with net income. 
Individual returns with no net income ' 



Grand total. 



Tax 13 



2,115 

57, 727 

49, 826 

78, 830 

119, 541 

253, 227 

270, 956 

251, 414 

110, 629 

122, 832 

61,041 

51, 173 

66. 619 



1,495.930 
473 



328, 479 

11,308 

140, 676 

298, 698 

408, 916 

406, 498 

683, 247 

574, 217 

462, 842 

181,958 

187, 259 

83, 779 

71, 991 

65, 756 



3, 905. 625 
2.326 



1,496.403 i 3.907.951 



For footnotes, see pp. 236 -237. 



216 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 15. — Individual returns and taxable fiduciary returns, with net income,^ 
by net income classes: Number of returns, 1914-41; net income, tax, and effective 
tax rate, 1916-41; also aggregate for individual returns with no net income, 
1928-41 — Continued 

[Net income classes and money figures in thousands of dollars] 



Net income classes 



Effective tax rate (percent) " 



1916 



1917 



1918 



1919 



1920 



1921 



1923 



Individual returns and tax- 
able fiduciary returns, 
with net income: i 
Under 1. 

1 under 2 

2 xmder 3 

3 under 5 

Sunder 10 

10 under 25 

25 under 50 

sounder 100 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1,000 and over 

Total individual and 
taxable fiduciary re- 
turns, with net In- 
come 



0.12 

.61 

.94 

1.41 

2.25 

3.48 

4.75 

6.60 

8.14 

11.09 



0.66 

.44 

.86 

2.41 

4,78 

7:34 

10.04 

13.92 

18.27 

23.93 

27.63 

35.65 



1.19 

.98 

2.35 

4.34 

8.20 

13.32 

21.69 

33.68 

44.64 

54.77 

58.65 

64.65 



0.87 

.74 

1.68 

3.10 

6.83 

12.13 

20.79 

33.12 

43.94 

54.08 

59.42 

64.87 



0.91 

.74 

1.66 

3.19 

6.76 

11.80 

20.20 

32. 61 

43.04 

52.67 

57.08 

63.81 



0.08 

.81 

.39 

1.05 

2.90 

6.48 

11.53 

19.87 

32.00 

42.14 

SI. 94 

58.70 

63.59 



0.10 

.75 

.40 

1.06 

2.66 

5.48 

10.40 

17.89 

27.42 

37.03 

37.27 

35.81 

35.02 



0.13 

.49 

.27 

.71 

2.04 

4.06 

7.67 

13.06 

19.85 

23.83 

25.42 

26.81 

23.53 



5.06 



6.39 



4. 53 3. 67 



4.04 



2.67 



Net income classes 



Effective tax rate (percent) 's 



1926 



1927 



1928 



1929 



1930 



1931 



1932 



Individual returns and tax- 
able fiduciary returns, 
with net income: 1 

Under 1 

1 under 2 

2imder 3 

3 under 5 

Sunder 10 

lOimder 25 

25 under 50 

sounder 100 

100 under 1.50 

150 under .300 

SOOimder 500 

500 under 1,000 

1,000 and over 

Total individual and 
taxable fiduciary re- 
turns, with net in- 
come 



0.12 

.10 

.19 

.16 

.55 

2.09 

5.94 

10.42 

13.87 

15. 73 

16.40 

16.39 

15.83 



0.08 

.10 

.21 

.15 

.52 

1.98 

5.77 

10.14 

13.66 

15.72 

16.24 

16.88 

16.56 



0.06 

.07 

.19 

.14 

.53 

1.98 

5.82 

10.20 

13.74 

15.72 

17.11 

16. 99 

16.42 



0.09 

.10 

.21 

.16 

.53 

2.05 

5.87 

10.47 

13.74 

15.77 

17.06 

17.35 

16.70 



0.02 

.04 

.07 

.05 

.21 

1.49 

6.24 

9.77 

12.92 

14.64 

15.49 

15. 86 

15.76 



0.04 

.08 

.18 

.13 

.47 

1.70 

5.25 

9.51 

13.03 

14.91 

15.96 

16.20 

16.98 



0.02 

.07 

.15 

.11 

.44 

1.59 

4.89 

8.48 

11.77 

13.58 

15.08 

15.11 

16.19 



0.04 

.57 

.40 

.80 

2.12 

4.32 

6.92 

11.99 

20.41 

27.04 

35.36 

32.86 

46.75 



3.35 



3.33 



4. 62 4. 04 



1.81 



Net income classes 


Effective tax rate (percent) " 




1934 


1936 


1936 


1937 


1938 


1939 


1940 


1941 


Individual returns and taxable 
fiduciary returns, with net in- 
come: ' 
Under 3, Optional Form 1040A, 
not distributed 
















1.87 


Under 1 - 


0.05 

.38 

.31 

.65 

2.21 

5. .55 

11.98 

20.89 

32.41 

41.14 

47. .58 

61.70 

55. 76 


0.06 

.40 

.,33 

.64 

2.13 

.5.69 

12.09 

21. 06 

32. 54 

41. 15 

47.81 

51.92 

56. 36 


0.18 

.47 

.42 

.84 

2.67 

6. 68 

13. 66 

23. 65 

37.32 

47. 86 

57.40 

64. 31 

71.66 


0.23 

.48 

.39 

.84 

2.63 

6.66 

13. 60 

23. 60 

37.49 

48.06 

57. 45 

64.82 

71. 95 


0.28 

.44 

.34 

.79 

2.67 

6.61 

13.60 

24. 13 

36. 75 

45. 00 

50.78 

52. 03 

43. 63 


0.29 

.49 

.41 

.87 

2. 57 

6. .54 

13. 61 

23. 74 

,37. 11 

47. 06 

54. 35 

60. 19 

65. 36 


0.14 

.78 

.40 

1.31 

3.32 

9.09 

21. 55 

35.29 

46. 93 

54.21 

59.99 

60. 76 

69. 71 


.79 


1 under 2 -. 


1.59 


2 under 3 


2.60 


3 under S 


5.11 


5 under 10 


9.48 


10 under 25 


19 07 


25 under ,50 

oOuridiT 100 


34. 31 
46. 56 


100 under 150 - 


54.48 


150 under 300 


58. 08 


300 under 500-.. 


59. 94 


500 und(^r 1,000 


62. 24 


1,000 and over 


61.98 


Total individual and taxable 
fiduciary rtturns, with net 
income.- 


4.00 


4.41 


6.31 


6. .37 


4.05 


4.00 


4.09 


6.63 



For footnotes, sec pp. 236-237. 



STATISTICS OF INCOME FOR 1941, PART 1 



217 



Table 16. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-41, and individual returns with no net income 1928-41', Part I, all returns; 
Part II, returns with net income of $5,000 and over: Sources of income, deductions, 
and net income or deficit 

PART I.— ALL RETURNS 
[Money figures in thousands of dollars] 



Distribution 


1916 


1917 18 


1918 


1919 


1920 


1921 


Income: " 

Salaries, wages, commis- 
sions, etc.", 


1, 851, 277 

•332,637, 475 

643, 803 

2, 136, 469 

379, 795 


3, 648, 438 

f 2, 865, 413 

775, 087 

[ 318, 171 

684, 343 

2,848,842 

(34) 
(34) 

936, 715 


8, 267, 392 
3, 124, 355 
1,214,914 

291, 186 

975, 680 

2, 468, 749 

(35) 

(34) 

1, 403, 486 


10, 755, 693 
3, 877, 550 
1, 831, 430 

999, 364 
1, 019, 094 
2, 453, 775 

(36) 

63, 377 
1, 437, 402 


9 15, 322, 873 
« 3, 215, 555 
8 1, 706, 229 

1, 020, 543 
1, 047, 424 
2, 735, 846 

(36) 

61, 550 

9 1, 580, 250 


13, 813, 169 


Business profit 


2, 366, 319 
1, 341, 186 

462, 859 


Partnership profit " 

Profit from sale of real 
estate, stocks, bonds, 
etc 


Rents and royalties..- 

Dividends received 20 

Income from fiduciaries 21.. 

Partially tax-exempt in- 
terest on Government 
obligations 22... .__ _.. 


1, 177, 958 
2,476,952 

(35) 

46, 994 


Interest and other in- 
come ^3 


701, 084 


1, 643, 344 






Total income 


8, 349, 902 


12,077,009 


17, 745, 761 


22, 437, 686 


26, 690, 270 


23, 328, 782 






Deductions:" 

Net loss from sale of real 
estate, stocks, bonds, 
etc 


(36) 

} m 
} m 


(36) 
(36) 

(36) 

246,080 
3' 885, 763 


(36) 
(36) 

(36) 
(36) 

1, 821, 122 


(36) 
(36) 

(36) 
(38) 

2, 578, 194 


(36) 
(36) 

(36) 

387, 290 
2, 567, 351 


(36) 


Net loss from business 

Net loss from partnership.. 

Interest paid 

Taxes paid 


(36) 
(36) 


Contributions 2* 


(36) 


Other deductions 25.. 


2,051,324 


3, 751, 569 


Total deductions 25 


2, 051, 324 


3' 1, 130, 843 


1,821,122 


2, 578, 194 


2, 954, 641 


3, 751, 569 


Net income 


6, 298, 578 


3710,946,166 


15, 924, 639 


19, 859, 491 


23, 735, 629 


19, 577. 213 







For footnotes, see pp. 236-237. 



568767—44- 



-15 



218 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 16. — Individual returns and taxable fiduciary returns, with net income, * 
1916-41, and individual returns with no net income 1928-41; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Sources of income, deductions, 
and net income or deficit — Continued 



PART I.— ALL RETURNS— Continued 
[Money figures in thousands of dollars] 



Distribution 


1922 


1923 9 


1924 


1925 


1926 


1927 


Income: " 

Salaries, wages, commis- 
sions, etc." 


13, 693, 993 
2, 839, 771 
1, 427, 127 

742, 104 

249, 248 

1, 224, 929 

2, 664, 219 
257, 928 

33, 989 
1 1,738,601 


14, 195, 356 
4, 722, 766 
1, 676, 409, 

863, 107 

305, 394 
1,814,126 
3,119,829 

329, 124 

43, 711 
2, 177, 771 


13, 617, 663 
4, 755, 483 
1, 810, 014 

1, 124, 566 

389, 148 
2,009,716 
3, 250, 914 

310, 144 

29, 645 
2, 281, 703 


9, 742, 160 
3, 688, 804 
1,827,025 

1, 991, 659 

940, 569 
1, 471, 332 
3, 464, 625 

305, 806 

25, 651 
1,814,402 


9, 994, 315 
3, 572, 895 
1, 732, 581 

1, 465, 625 

912, 917 
1, 450, 760 
4,011,590 

333, 365 

36, 782 
1, 936, 604 


10, 218, 450 
3, 287, 421 
1, 755, 145 

1, 813, 396 


Business profit 


Partnership profit " - 

Profit from sale of real 
estate, stocks, bonds, 
etc., other than taxed as 
capital net gain 


Capital net gain from sales 
of a.ssets held more than 
2 years 25 . . 


1, Ofll, 186 


Rents and royalties 

Dividends received 20 

Income from fiduciaries 21,. 
Partially tax-exempt inter- 
est on Government obli- 
gations 22 


1, 302, 27(5 

4, 264, 829 

421, 481 

47, 479 


Other taxable interest 

Other income 23 ... 


/ 1, 675, 916 
\ 350, 981 






Total income 


24, 871, 908 


29, 247, 593 


29, 578, 997 


25, 272, 035 


25, 447, 436 


26, 208, 561 






Deductions: i' 

Net loss from sales of real 
estate, stocks, bonds, 
etc 


(39) 


(39) 


(36) 
(36) 

(39) 
(39) 

533, 168 
3, 389, 675 


(36) 
(39) 

(39) 
(36) 

441, 590 
2,935,868 


178, 216 

(36) 
(36) 

(36) 

484, 205 
2, 826, 509 


227, 879 


Capital net loss 27 . .. 


(36) 


Net loss from business 

Net loss from partnership.. 
Interest paid 


1 m 

} m 
425, 218 
3, 110, 478 


(36) 

534, 797 
3, 935, 330 


(86) 


Taxes paid 


(..6) 


Contributions 24 


507, 705 


Other deductions 26 


2, 927, 886 


Total deductions 25 


3, 535, 696 


4, 470, 127 


3, 922, 843 


•3, 377, 458 


3, 488, 930 


3, 663, 470 


Net income 


21, 336, 213 


24, 777, 466 


25, 656, 153 


21, 894, 576 


21, 958, 506 


22, 545, 091 







For footnotes, see pp. 236-237. 



STATISTICS OF INCOME FOR 1941, PART 1 



219 



Table 16. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-41, and individual returns with no net income 1928-41; Part I, all returns; 
Part II, returns with net income of $6,000 and over: Sources of income, deductions, 
and net income or deficit — Continued 

PART I.— ALL RETURNS— Continued 
[Money figures in thonsands of dollars] 





1928 


1929 


1930 


Distribution 


Individual 

returns 
and returns 
of fiduci- 
aries, with 
net income 


Individual 
returns 
with no 

net income 


Individual 

returns 
and returns 
of fiduci- 
aries, with 
net income » 


Individual 
returns 
with no 

net income 


Individual 

returns 
and returns 
of fiduci- 
aries, with 
net income 


Individual 

returns 

with no 

net income 


Income: " 

Salaries, wages, commis- 
sions, etc." 


10, 862, 331 

3, 243, 955 
1, 929, 520 

2, 928, 142 

1, 879, 780 
1,164,518 

4, 350, 979 
443, 998 

40, 553 

1,841,818 

302, 040 


82, 193 
32,811 

16, 631 

53, 584 

274 
67, 071 

88, 984 

17, 577 

1,763 
} 59, 760 


11,173,068 
3, 327, 989 
1, 846, 431 

2, 335, 898 

2, 346, 704 

1, 278, 757 

4, 783, 240 

508, 221 

40, 184 
f 1,908,030 
\ 296, 235 


199,654 
58,413 
49, 533 

85, 265 

1,426 

79, 984 

297, 726 

12,209 

2,864 
} 115, 177 


9, 921, 952 
2, 628, 057 
1, 089, 646 

636, 738 

556, 392 

974, 325 

4, 197, 304 

429, 459 

38, 134 
/ 1, 608, 434 
\ 9 239,004 


283, 727 
69, 697 
57,260 

1 




Partnership profit i' _ 

Profit from sales of real 
estate, stocks, bonds, 
etc., other than taxed as 
capital net gain _. 


Capital net gain from sales 
of assets held more than 
2 years ^6 


> 68, 135 


Rents and royalties 

Dividends received 20 

Income from fiduciaries 21. 
Partially tax-exempt in- 
terest on Government 
obligations 22 __ 


103, 460 

434, 988 

19,843 

5,738 
} 161, 536 


Other taxable interest 

Other income 23 




Total income 


28, 987, 634 


420, 649 


29, 844, 758 


902, 251 


9 22,319,446 


1, 204, 383 




Deductions: '^ 

Net loss from sale of real 
estate, stocks, bonds, 

etc 

Capital net loss 27 

Net loss from business 

Net loss from partner- 
ship i« 


171, 743 

(36) 

■ (3«) 
} (3«) 

532, 886 
3, 056, 679 


144, 561 

(36) 

(36) 

f (36) 

1 125, 990 

8,465 

640, 847 


} 994, 665 

(36) 
} m 

527, 093 
3, 522, 265 


838,984 

(36) 

/ m 

\ 156, 054 

13,016 

919, 327 


1, 232, 776 

172, 538 

} (5«) 

9 417, 771 
•2,377,726 


1, 307, 143 
570,023 


Tntprpst paid 


{ 31, 536 

16, 630 

818, 503 


Taxes paid 28 


Contributions 24 

Other deductions 25 


Total deductions 26 


3, 761, 308 


919, 862 


5, 044, 023 


1,927,381 


9 4, 200, 811 


2, 743, 835 


Net income or deficit - . . 


25, 226, 327 


16 499, 213 


24, 800, 736 


"1,025,130 


18, 118, 635 


151, 539, 452 



For footnotes, see pp. 236-237. 



220 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 16. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-41, and individual returns with no net income 1928-41; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Sources of income, deductions, 
and net income or deficit — Continued 

PART I,— ALL RETURNS— Continued 

[Money figures in thousands of dollars] 





1931 


1932 


1933 


Distribution 


Individual 
returns 
and re- 
turns of 

fiduciaries, 
with net 
income 


Individual 
returns 
with no 

net income 


Individual 
returns 
and re- 
turns of 

fiduciaries, 
with net 
income 


Individual 
returns 
with no 

net income 


Individual 
returns 
and re- 
turns of 

fiduciaries, 
with net 
income 


Individual 
returns 
with no 

net income 


Income: i' 

Salaries, wages, commis- 


8, 325, 162 

1,889,759 

729, 523 

301, 664 

169, 949 

770, 764 

3, 113, 861 

369, 140 

25, 325 

1, 337, 606 

235, 696 


305, 684 
73, 186 
47, 754 

> 29, 573 

117, 059 

485, 616 

29, 438 

5,138 
} 206, 302 


8, 136, 717 

1, 294, 952 

482, 863 

f 112,814 

i 50, 074 

529, 989 

1, 972, 133 

310,949 

29, 188 
f 1. 141, 799 
I 330,602 


219, 716 
54, 880 
28, 612 

20, 602 

105, 609 

216, 544 

18, 843 

4.235 
131, 993, 
30, 559 


7, 390, 356 

1, 402, 923 

603, 725 

f 419. 591 

I 133, 616 

447, 883 

1, 559, 046 

276, 067 

31,689 
961, 732 
167, 197 


174, 581 


Business profit 


61, 137 


Partnership profit " 

Profit from sales of real es- 
tate, stocks, bonds, etc., 
other than taxed as cap- 
ital net gain . -. 


31, 000 
1 


Capital net gain from sales 
of assets held more than 
2 years ^8 . . 


i 67,470 


Rents and royalties 

Dividends received 2fl 

Income from fiduciaries 21 _ 
Partially tax-exempt in- 
terest on Government 
obligations 22 


83, 675 

152, 361 

19,846 

4,420 


Other taxable interest 

Other income ^ 


107, 904 
33,423 






Totalincome .. 


17, 268, 451 


1, 299, 750 


14,392,080 


831, 592 


13,393,825 


725, 817 






Deductions: " 

Net loss from sale of real 
estate, stocks, bonds, 
etc 


\ 1, 160, 765 

} 134, 685 

} ('«) 
328, 300 
2, 039, 705 


1, 818, 724 

590, 123 
r (36) 
\ 197, 133 
25, 629 

605, 019 


375, 445 

112, 659 

} ('«) 

304, 009 
» 1, 944, 057 


835, 280 
519, 340 

/ m 

\ 177, 758 

12, 651 

767, 486 


365, 782 

/ 61, 985 
1 30, 435 
507, 520 
506, 258 
252, 251 
660, 956 


773,899 


Capital net loss 2' 




Net loss from business 

Net loss from partnership i». 
Interest paid 28 


181,099 
68,850 
135, 232 


Taxes paid 28 


171, 387 


Contributions 2* 


29,664 


Other deductions 2' 


607,017 


Total deductions *' 


3, 663, 455 


3, 236, 628 


« 2, 736, 171 


2, 312, 514 


2.385,187 


1, 867, 148 


Net income or deficit- .. 


13,604,996 


>5 1, 936, 878 


« 11, 655, 909 


i« 1, 480, 922 


11,008,638 


i« 1, 141, 331 



For footnotes, see pp. 236-237. 



STATISTICS OF INCOME FOR 1941, PART 1 



221 



Table 16. — Individual returns and taxable fiduciary returns, with net income,^ 
1916~41, and individual returns with no net income 1928-41; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Sources of income, deductions, 
and net income or deficit — Continued 

PART I— ALL RETURNS— Continued 

[Money figures in thousands of dollars] 





1934 


1935 


1936 


Distribution 


Individual 

returns 
and returns 
of fiduci- 
aries, with 
net income 


Individual 
returns 
with no 

net income 


Individual 

returns 
and returns 
of fiduci- 
aries, with 
net income 


Individual 
returns 
with no 

net income 


Individual 

returns 
and returns 
of fiduci- 
aries, with 
net income 


Individual 
returns 
witn no 

net income 


Income: i' 

Salaries, wages, commis- 
sions, etc.is 


8, 600. 455 
1, 716, 842 
631, 915 
211,319 
509, 844 
1, 965, 670 
288, 730 

38,044 
909, 231 
220,910 


80, 415 
30, 808 
12, 137 
17, 746 
59, 225 
76, 078 
8,552 

2,224 
45, 235 
12,635 


9, 900, 578 
1, 855, 019 
739, 822 
509, 714 
572, 060 
2, 234, 727 
328, 978 

43, 820 
900,501 
231, 286 


71, 670 

25,688 
9,614 
20,409 
51, 121 
53,608 
6,874 

2,319 
32, 985 
14, 465 


11, 661, 274 

2, 374, 258 

1, 022, 288 

973, 796 

685, 063 

3, 173, 844 

826, 184 

43,627 
887, 684 
240, 367 


67, 036 




22,729 


Partnership profit i» 

Net capital gain 2« 

Rents and royalties 

Dividends received 2" 

Income from fiduciaries 21. 
Partially tax-exempt in- 
terest on Government 

obligations 22 

Other taxable interest 

Other income" 


9,450 
22. 497 
42,091 
54, 166 

8,738 

1,322 
22, 017 
8,493 






Total income 


15, 092, 960 


344, 065 


17, 316, 505 


288,653 


21, 888, 373 


248, 530 


Deductions: " 

Net loss from business. - - 
Net loss from partner- 
ship is 

Net capital loss 2' 

Interest paid '8 


63,885 

29,004 
183, 762 
517,217 
641, 191 
272, 822 
688,277 


130, 522 

42,943 
27,274 
88,538 
64, 143 
6,994 
396,499 


67, 453 

23,876 
145, 728 
503, 730 
596, 669 
306, 155 
764, 191 


116, 068 

35, 601 
21, 616 
67,924 
48,415 
4,998 
376,384 


79, 520 

21, 307 
129, 704 
544,869 
698, 609 
385, 838 
788, 416 


90,070 

28,190 
14, 845 
48, 189 


Taxes paid 28 

Contributions 24 


38,850 
3,753 


Other deductions 25 


311, 263 


Total deductions 28 


2, 296, 158 


756, 914 


2, 406, 693 


670,006 


2, 648, 263 


535, 161 


Net income or deficit 


12,796,802 


" 412, 859 


14, 909, 812 


19 381, 363 


19, 240, no 


IS 286, 632 



For footnotes see pp. 236-237. 



222 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 16. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-41, and individual returns with no net income 1928-41; Part I, all returns; 
Part II, returns with net income of $6,000 and over: Sources of income, deductions, 
and net income or deficit — Continued 

PART I.— ALL RETURNS— Continued 

[Money figures in thousands of dollars] 



Distribution 



1937 



Individual 

returns 
and returns 
of fiduci- 
aries, with 
net income 



Individual 
returns 
witb no 

net income 



1938 



Individual 

returns 
and taxable 
fiduciary 
returns, 
with net 
income 



Individual 

returns 

with no 

net income 



Income: " 

Salaries, wages, commissions, etc.^'- - - - 

Business profit 

Partnership profit i» 

Net capital gain: 2« 

Short-term.- 

Long-term 

Net gain from sales of property other than capital 

assets 30 

Rents and royalties.- 

Dividends received 20 

Income from fiduciaries 21 

Partially tax-exempt interest on Government 

obligations 22. _ _ 

Other taxable interest -. 

Other income" 



14, 148, 510 
2, 493, 426 
1, 139, 301 

' 434, 114 



758, 444 

3, 514, 293 

830, 772 

47, 955 
862, 349 
224, 935 



Total income. 



24, 454, 099 



Deductions: '^ 

Net loss from business 

Net loss from partnership" 

Net capital loss" - 

Net long-term capital loss '» — 

Net loss from sales of property other than capital 

assets «o.._ 

Interest paid '» 

Taxes paid ".. _-_ _ 

Contributions 2* _._ 

Other deductions M. -. 



97, 940 

29, Oil 

264, 192 



560, 997 
837, 272 
440, 010 
986, 103 



Total deductions »«... 
Net income or deficit. 



3, 215, 525 



21, 238, 574 



57, 386 
23,421 
10,885 

16, 947 



40, 146 
60,440 
10, 295 

1,563 

21, 343 

7,968 



13, 240, 991 
2, 349, 344 
1, 053, 673 

r 152, 108 
L 324, 795 

22, 607 

769, 687 

2, 372, 459 

646,258 

46, 065 
844, 443 
233, 019 



250, 394 



22. 055, 449 



124, 159 
40, 034 
28,695 



99. 263 
30, 662 



44,601 

37, 618 

4,919 

278,886 



395, 779 

21, 805 
509, 093 
816, 381 
407, 419 
877,674 



558, 912 



3, 158. 076 



» 308, 518 



18, 897, 374 



65, 825 
25,954 
13,533 

7,781 
6,443 

1,526 
41, 601 
89, 424 
19,291 

2,373 
32, 034 
12, 983 



318, 769 



142, 717 
37,800 



192, 220 

21,427 
48,049 
44,779 
6,560 
179, 374 



672, 926 



" 354, 156 



For footnotes, see pp. 236-237. 



STATISTICS OF INCOME FOR 1941, PART 1 



223 



Table 16. — Individual returns and taxable fidiciary returns, with net income,^ 
1916-41, and individual returns with no net income 1928-41; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Sources of income, deductions, 
and net income or deficit — Continued 

PART I.— ALL RETURNS— Continued 

[Money figures in thousands of dollars] 





1939 


1940 


1941 


Distribution 


. Individual 
returns and 
taxable 
fiduciary 
returns, 
with not 
income 


Individual 
returns 

with no net 
iacome 


Individual 
returns and 
taxable 
fiduciary 
returns, 
with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
taxable 
fiduciary 
returns, 
with net 
income 


Individ- 
ual re- 
turns 

with no 

net 
income 


Income: " 

Salaries, wages, commis- 
sions, etc." - 


16, 440. 923 
2, 698, 217 
1, 246, 633 

189, 8S8 

Sl.SSl 

168, 397 
229, 458 

28, 504 

812, 447 

2, 801, 988 

710, 462 

51, 740 
" '864,' 095 

(34) 
(34) 

337, 785 


49, 677 
13, 693 
10.385 

6.522 

371 

6.152 
6,301 

1,607 
34, 218 
63, 093 
12, 985 

1,698 
22,i48 

(34) 
(34) 

6.733 


27, 653, 985 
4, 156, 570 
1, 557, 741 

6,036 

122, 372 
271, 380 

41, 450 

1, 194, 134 

3, 268, 441 

768, 037 

80, 459 
"" 992,492" 

(34) 
(34) 

754, 511 


53,276 
16, 742 
10, 259 

4,879 

339 

4,540 
4,642 

2,373 
35,813 
68, 537 
13,564 

1,260 
2i,"i55' 

(34) 
(34) 

7,423 


47, 082, 403 
6. 455, 957 
2. 292, 262 

no, 060 

3,977 

136, 083 
369, 394 

68, 339 

1, 738, 897 

3, 602, 753 

769, 885 

107, 639 

16, 069 

987, 812 

" 5, 057 
161, 850 
747, 437 


57. 382 


Business profit 


18, 861 


Partnership profit i« 

Net capital gain: 2« 
Short-term: 

Current year net 
short-term capital 
gain - 


12, 677 
4, SOI 


Net short-term capi- 
tal loss of preced- 
ing taxable year 
deducted ... 




Net short-term cap- 
ital gain included 

in total income 

Long-term capital gain.. 
Net gain from sales of prop- 
erty other than capital 
assets 30 ___ 


4,501 
4,333 

2,417 


Rents and royalties 


31, 698 


Dividends received so 

Income from fiduciaries ".-. 
Interest on Government 
obligations: 
Partially tax-exempt ".. 

Taxable 31.. 

Other taxable interest 

Dividends on share ac- 
counts in Federal savings 
and loan associations... . 


86, 362 
14,548 

2,076 

31 

19, 991 


Annnitips 


2,157 
7.199 


Other income" 


Total income 


26. 390. 649 


228, 690 


40, 861, 570 


239, 583 


64, 541, 837 


264, 032 




Deductions: " 

Net loss from business 

Net loss from partnership ■». 

Net long-term capital loss 2». 

Net loss from sales of prop- 
erty other than capital 
assets 30 


100. 895 
28. 385 
316, 915 

27.349 
548, 877 
882, 390 
494, 789 
18. 635 
81, 887 
698, 657 


122, 076 
28. 396 
151, 049 

27,755 
33, 804 
34, 196 
4,112 
7,593 
45, 107 
68,927 


132, 165 

29,050 

386, 181 

38, 118 
720, 073 
1, 255, 834 
734, 645 
30. 516 
92, 457 
853, 986 


127, 579 
25, 463 
175, 547 

33, 087 
30, 899 
33.237 
6.347 
9,005 
45, 685 
65, 219 


123, 851 

32, 182 

702, 256 

61, 833 

931, 678 

1, 641, 395 

996, 826 

56. 935 

123, 312 

1, 003. 643 


104. 033 

24, 173 

203,165 

35,281 


Interest paid 28 


24 151 


Taxes paid 28 


30,329 
5,361 
12,639 
64,539 
62,383 


Contributions '♦ 

Losses from fire, storm, etc.38 

Bad debts 3J 

Other deductions " 






Total deductions " 


3, 198, 778 


513, 016 


4, 273. 025 


550,968 


5. 673. 812 


566, 055 


Net income or deficit 


23, 191, 871 


IS 284, 327 


36, 588. 546 


" 311, 385 


68, 868, 026 


» 292, 023 



For footnotes, see pp. 236-237. 



224 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 16. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-41, and individual returns with no net income 1928-41; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Sources of income, deductions, 
and net income or deficit — Continued 

PART II.— RETURNS "WITH NET INCOME OF $5,000 AND OVEB 

[Money fignres in thousands of dollars] 



Distribution 


1916 


1917 


1918 


1919 


1920 


1921 


Number of returns 


"272,252 


432, 662 


478, 962 


657, 659 


681, 562 


525, 606 






Income: i' 

Salaries, wages, commissions, 
etc.18 


1,398,329 
|332,386, 905 

516, 742 

2, 098, 428 

365, 326 


1, 794, 790 
f 1, 062, 772 
1 581,708 

[ 217,929 

340, 868 

2, 648, 155 

(34) 
(34) 

822, 480 


2, 103, 819 

1, 148, 297 

913, 853 

187, 406 

386, 474 

2, 133, 209 

(35) 
(34) 

799, 186 


2, 948, 006 
1, 743, 800 
1, 426, 072 

677, 284 

445, 701 

2, 128, 291 

(35) 

62, 571 
876, 687 


3, 367, 516 
1, 398, 069 

1, 261, 899 

623, 993 
451, 878 

2, 363, 880 

(35) 

60,432 
847, 894 


2, 831, 520 
816, 040 


Business profit 


Partnership profit '».- 


903, 571 


Profit from sales of real estate,. 

stocks, bonds, etc 

Rents and royalties 


254, 456 
420, 932 


Dividends received '"... 

Income from fiduciaries " 

Partially tax-exempt interest 
on Government obliga- 
tions " . 


1, 915, 138 

(35) 

40, 281 


Interest and other income '^.. 


627, 943 


732, 697 


Total income 


7, 393, 672 


7, 468, 702 


7, 672, 243 


10,308,411 


10, 375, 561 


7, 914, 635 






Deductions:" 

Net loss from sales of real 
estate, stocks, bonds, etc... 

Net loss from business 

Net loss from partnership 

Interest paid 

Taxes paid 

Contributions '* . . 


(36) 

} (") 

} 0«) 


(36) 
(36) 

(36) 

186, 907 
3' 458, 297 


(36) 
(36) 

(36) 
(36) 

1, 142, 003 


(36) 
(36) 

(36) 
(36) 

1, 698, 583 


(36) 
(36) 

(36) 
(3.) 

1, 914, 150 


(36) 
(36) 

(36) 
(36) 


Other deductions 2'- 


1, 719, 764 


1, 552, 857 


Total deductions " 


1, 719, 764 


8' 645, 204 


1, 142, 003 


1, 598, 583 


1, 914, 150 


1, 552, 857 






Net income 


5, 673, 909 


37 6,823,497 


6, 530, 241 


8, 709, 828 


8, 461, 412 


6, 361, 778 







For footnotes, see pp. 236-237. 



STATISTICS OF INCOME FOR 1941, PART 1 



225 



Table 16. — Individual returns and taxable fidiciary returns, with net income,^ 
1916-41, and individual returns with no net income 1928-41; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Soxirces of income, deductions, 
and net income or deficit — Continued 

PART II.- RETURNS WITH NET INCOME OF $5,000 AND OVER- Continued 

[Money figures in thousands of dollars] 



Distribution 


1922 


1923 « 
« 614, 403 


1924 


1925 


1926 


1927 


Number of returns 


594, 211 


697, 138 


830, 670 


894, 868 


913, 597 


Income: •' 

Salaries, wages, commis- 


2,933,454 

1, 012, 440 

918, 183 

490, 794 

249, 248 

482, 189 

2, 173, 499 

197, 189 

30, 962 
} 850,935 


3,114,006 

1, 057, 731 

921, 851 

458, 184 

305, 394 

497, 624 

2, 435, 137 

233, 982 

30, 465 
864, 514 


3, 490; 916 
1, 290, 722 
1, 112, 710 

770, 026 

389, 148 

570,427 

2, 617, 871 

206,972 

29,645 
932, 324 


4, 033, 811 
1, 623, 638 
1, 422, 799 

1, 723, 438 

940, 569 

679, 569 

3, 045, 368 

248, 163 

25, 651 
1, 084, 120 


4, 363, 395 
1, 738, 523 
1, 329, 786 

1, 224, 278 

912, 918 

689, 981 

3, 581, 362 

273, 252 

36, 782 
1, 217, 681 


4, 524, 276 


^usiness profit 

raxtnership profit i» 

?fofit from salens of real es- 
tate, stocks, bonds, etc., 
other than taxed as capital 


1, 704, 175 
1, 354, 422 

1, 511. 859 


Japital net gain from sales 
of assets held more than 
2 years 26 


1, 081, 186 


Rent"? and royalties .. 


644, 302 


Dividends received 2' 

Income from fiduciaries " 

Partially tax-exempt interest 
on Government obliga- 
tions « 

Other taxable interest 

Other income ^^ 


3, 761, 910 
329, 351 

47, 479 
f 1, 115, 925 
\ 185, 099 








9, 338, 893 


9, 918, 886 


11, 410, 761 


14, 827, 127 


15, 367, 957 


16, 259, 984 






Deductions: " 

Net loss from sales of real 
estate, stocks, bonds, etc.. . 


(36) 


(38) 


(38) 
(34) 

(3») 
(36) 

254,fl72 
1, 405. 532 


(3«) 
(36) 

(36) 
(36) 

293,401 
1, 756, 030 


122, 409 

(36) 
(36) 

(36) 

326, 511 
1,691,377 


136, 482 

(36) 


Net loss from business 

Net loss from partnership 

Interest paid : 

Taxes paid s' 


\ (36) 

} m 

211,863 
1,323,007 


(36) 
(39) 

238, 378 
1, 391, 835 


(39) 

r (36) 
\ 440,974 


Contributions a< 

Other deductions «» 


353, 188 
1, 265, 148 


•Total deductions »»- 


1,534,871 


1,630,214 


1,659,605 


2, 049, 431 


2, 140, 298 


2, 195, 792 


Net income 


7, 804, 022 


8,288,672 


9, 751, 156 


12, 777, 696 


13, 227, 659 


14,064,193 







For footnotes, see pp. 236-237. 



226 



STATISTICS OP INCOME FOR 1941, PAET 1 



Table 16. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-41, and individual returns with no net income 1928-41) Part I, all returns; 
Part II, returns with net income of $6,000 and over: Sources of income, deductions, 
and net income or deficit — Continued 

PART II.— RETURNS WITH NET INCOME OF $5,000 AND OVER— Continued 

[Money figures in thousands of dollars] 



Distribution 


1928 


1929 


1930 


1931 


1932 


1933 


Number of returns 


1, 010, 887 


1, 032, 071 


810, 431 


590, 731 


366, 442 


331, 892 






Income:" 

Salaries, wages, commissions, 
etc.'* 


5,008,286 
1, 772, 255 

1, 583, 322 

2, 700, 557 

1, 879, 780 
637, 371 

4,009,915 
364,889 

40,553 

1, 230, 178 

196, 111 


6, 179. 041 
1, 836, 329 
1, 497, 922 

2,044,058 

2, 346, 704 
649, 124 

4, 247, 031 
422, 076 

40,184 

1, 257, 590 

190, 110 


4, 407, 606 

1, 215, 452 

786, 931 

527,653 

556, 392 

479, 401 

3, 708, 656 

338,400 

38, 134 

1, 018, 001 

130, 191 


3, 320, 028 
766, 730 
492, 147 

196, 574 

169, 949 

306, 336 

2, 583, 674 

280,627 

25,325 
749, 345 
120,845 


2,057,254 
354,488 
284,624 

71,643 

50. 074 

160,244 

1, 640, 625 

217,610 

29,188 

636, 541 

67,353 


1, 838, 646 


Business profit... 


393. 816 
401, 931 


Profit from sales of real estate, 
stocks, bonds, etc., other 
than taxed as capital net 
gain... 

Capital net gain from sales of 
assets held more than 2 


308, 711 
133, 616 


Rents and royalties .. 


124. 144 


Dividends received " 

Income from fiduciaries " 

Partially tax-exempt interest 
on Government obliga- 
tions" 


1. 199, 867 
182, 735 

31,689 


Other taxable interest 

Other income 2' 


422, 731 
69,656 








19,423,216 


19, 710, 168 


13,206,817 


9, Oil, 581 


5, 369, 646 


5, 107. 539 






Deductions:!' 

Net lass from sales of real 
estate, stocks, bonds, etc — 

Capital net loss 2? ,. 

Net loss from business 

Interest paid '8 .. 


129,865 

(39) 

} ('») 

866,058 
475, 422 
390,923 
604,987 


} 632, 693 

(39) 

886, 187 
479, 100 
384, 458 
631, 836 


947, 121 

105, 219 

574, 630 
407, 996 
286, 218 
364,544 


813, 503 

72,125 

373, 603 
294,165 
202, 979 
313, 573 


174,627 

46,972 

250,844 
230, 543 
139. 846 
283,046 


162,959 

f 26,792 

\ 15, 697 

208,311 




200,078 


Contributions ".- 

Other deductions ".. 


111, 219 
245,065 


Total deductions w 


2, 467, 255 


3,014,274 


2, 685, 728 


2, 069, 948 


1,125.878 


960,022 


Net income 


16, 955, 961 


16,695,895 


10, 621, 088 


6,941,633 


4, 243, 768 


4,147,617 







For footnotes, see pp. 236-237. 



STATISTICS OF INCOME FOR 1941, PART 1 



227 



Table 16. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-41, and individual returns with no net income 1928-^1; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Sources of income, deductions, 
and net income or deficit — Continued 

PART II.— RETURNS WITH NET INCOME OF $5,000 AND OVER— Continued 
[Money figures in tltousands of dollars] 



Distribution 


1934 


1936 


1936 


1937 


1938 


Number of returns 


422,647 


500,115 


677,011 


708,033 


592,446 


Income: " 

Salaries, wages, commissions, etc." 


2,300,256 
568, 689 
438, 066 

1 160, 218 


2, 708, 879 
687, 467 
531, 620 

399, 918 


3,493,623 

1, 021, 608 

791, 010 

806,916 


3, 819, 979 

1,062,875 

827,058 

325,270 


3,309,286 

856,740 


Partnershlip profit ", 


702,317 


Net capital gain:" 

Short-term 


/ 101,822 
\ 282,712 

9,953 


Long-term 

Net gain from sales of property other 




165, 786 

1,585,042 

203,854 

38,044 
453, 480 
99,226 


198, 210 

1, 814, 184 

232,324 

43,820 
448, 022 
123,234 


271,556 

2,583,888 

691,024 

43,627 
445,356 
108,784 


324.869 

2, 780, 529 

703, 920 

47, 955 

431, 923 

91, 931 


298, 349 


Dividend received s" 


1,662,511 


Income from fiduciaries " 

Partially tax-exempt interest on 
Government obligations '' 


503,905 
46,065 


Other taxable interest -.. 


350, 031 


Other income" 


80,427 


Total income 


6,012,662 


7, 187, 678 


10, 257, 390 


10, 416, 309 


8,204,120 


Deduction: " 

Net loss from business 


29,753 
15, 178 
90,968 


33, 713 
13, 113 
68,981 


45,125 
12,551 
62,828 


54,680 
16,535 
139, 832 


48,185 


Net loss from partnership '• ._ 


15, 377 


Net capital loss 2' - 




246,213 


Net loss from s^es of property other 

than capital assets 3» _ 

Tnf.prest paid '8 . 


231,267' 
232,490 
129,650 
282,591 


'""240,"731 
267, 571 
148, 180 
319, 993 


"' "285,'266' 
353,986 
202,147 
40a864 


""'265,'243 
431, 620 
218, 614 
473, 724 


9,503 
209,986 


Taxes paid »8 

Contributions**. . . .. 


381, 403 
177, 207 


Other deductions " 


318, 057 






Total deductions " 


1, Oil, 898 


1,092,283 


1, 362, 762 


1,600,248 


1, 405, 932 


Net income - 


5, 000, 764 


6,095,394 


8,894,628 


8,816,061 


6,798,188 







For footnotes, see pp. 236-237. 



228 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 16. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-41, and individual returns with no net income 1928-41; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Sources of income, deductions, 
and net income or deficit — Continued 

PART II.— RETURNS WITH NET INCOME OF $5,000 AND OVER— Continued 
[Money figures in thousands of dollars] 



Distribution 



1939 



1940 



1941 



Number of returns. 

Income: " 

Salaries, wages, Commissions, etc."— - - 

Business profit 

Partnership profit " ^ 

Net capital gain:" 
Short-term: 

Current yeat net short-term capital gain 

Net short-term capital loss of preceding taxable year deducted. 

Net short-term capital gain included in total income 

Long-term capital gain 

Net gain from sales of property other than capital assets so 

Rents and royalties. ^ 

Dividends received ^o 

Income from fiduciaries" 

Interest on Government obligations: 

Partially tax-exempt".. 

Taxable 31 

Other taxable interest 

Dividends on share accounts in Federal savings and loan associa- 
tions 

Annuities 

Other incomers 



693, 590 



779. 929 



3, 714, 025 

1, 071, 024 

860, 453 



1S2, 971 

17, 687 

115,284 

180, 434 

13, 421 

323, 491 

2, 030, 020 

591, 112 

51, 740 

""367,"866' 



4. 263. 275 
1, 289. 159 
1, 030, 008 



81 698 

3,616 

81, 081 

217, 917 

17, 301 

361, 415 

2, 242, 945 

639, 995 

61, 695 

""357,'876' 



(34) 
(34) 

76, 672 



(34) 
(34) 

96,407 



Total income. 



9, 395, 482 



10, 649, 074 



Deductions: " 

Net loss from business.... ^....... 

Net loss from partnership ". : 

Net long-term capital loss " 

Net loss from sales of property other than capital assets < 

Interest paid ^ ^ '■ 

Taxes paid 2«_... 

Contributions *♦.... , _ 

Losses from fire, storm, Btc.*^....! 

Bad debts ss ■, •.. 

Other deductions " 



49, 816 

16, 203 
195. 107 

11, 858 

222, 678 

392, 102 

210, 003 

8,797 

51, 380 
263,446 



55, 826 

14, 809 

240, 911 

14, 738 

225, 629 

423, 710 

241, 159 

14, 322 

52,130 

262,293 



Total dedudaons *«. 
Net Income 



1,421,289 



1, 645, 526 



949, 350 



5, 278. 020 
2, 054, 921 
1, 660, 324 



9S, 055 

S.7S9 

88, 316 

299, 332 

27,173 

420,282 

2, 370, 840 

640,848 

49,207 

4,422 

345,506 

4,607 
31, 143 
159, 378 



13,434,321 



62,047 

18, 775 

423, 039 

22,004 

237. 164 

473, 306 

280,803 

13, 917 

63,537 

284,286 



1,878,877 



7,974, 192 



9, 103, 547 



11,555,444 



For footnotes, see pp. 236-237. 



STATISTICS OF INCOME FOR 1941, PART 1 



229 



Table 17. — Individual returns and taxable fiduciary returns, with net income,^ 
1982—41, by States and Territories: Number of returns, net income, and total tax 



Year 


Number of 
returns 


Net income ' 


Total tax 


Number of 
returns 


Net income ' 


Total tax 




Alabama 


Alaska 


1932 


20,680 
19, 962 
23,072 
26,141 
31, 712 
39, 959 
39, 261 
49,243 
99, 990 
209, 344 


$54, 020, 284 

53, 673, 478 

69, 229, 199 

80, 443, 944 

106, 647, 588 

130, 127, 271 

116,163,358 

150, 021, 429 

248, 275, 665 

472, 167, 689 


$769, 932 
978, 404 
1, 407, 104 
1, 701, 528 
3, 434, 836 
4, 155, 993 
2,715,111 
3, 788, 876 
7, 774, 296 
28, 322, 609 


(41) 
(41) 

(") 
(") 

(41) 

(") 
(") 
6,982 
13, 956 
25,702 


(") 

(41) 

(«) 

m 

(41) 

(") 
$17, 669, 165 
31, 382, 493 
53, 281, 399 


(41) 


1933 - 


(41) 


1934 


4. 
(41) 


1935 


1936 


(41) 


1937 


(41) 


1938 


(41) 


1939 


$307, 789' 


1940 


552, 792 
2, 420, 476 


1941 






Arizona 


Arkansas 


1932 


8,900 
8,588 
11, 378 
13, 941 
16, 842 
20,809 
20, 532 
26, 073 
42, 932 
76, 101 


$23, 354, 960 
20, 851, 766 
29, 802, 959 
38, 298, 031 
51, 444, 492 
62, 432, 053 
56, 563, 874 
69, 347, 814 
101, 476, 402 
168, 460, 374 


$305, 405 

265, 635 

391, 723 

647, 859 

1, 429, 247 

1, 542, 167 

1, 048, 176 

1, 289, 518 

2, 206, 813 
8, 939, 510 


10, 350 
11,427 
13, 318 
14, 085 
16, 587 
18, 502 
19,720 
23,203 
49, 608 
99,264 


$24,716,119 
29, 366, 515 
38, 885, 585 
43, 351, 163 
61, 156, 625 
64, 054, 308 
63, 377, 344 
75, 668, 690 
^ 124,786,767 

239, 989, 987 


$215 937 


1933 


370, 043 
677, 515 


1934 


1935 - 


796,832 
2,073 666 


1936 


1937 - 


1, 934, 035 
1, 576, 934 
1 902 359 


1938 - - 


1939 


1940 


3,502 322 


1941 . 


16, 479, 669 






California 


Colorado 


1932 


295, 650 
286, 580 
315, 766 
367, 757 
436, 128 
510, 224 
526, 593 
631, 218 
1, 205, 853 
2, 056, 686 


$841, 047, 708 
785, 354, 006 
968,067,116 
1, 172, 303, 199 
1, 494, 599, 201 
1, 677, 450, 067 
1, 585, 719, 800 
1, 892, 885, 029 
2,911,717,553 
4, 602, 199, 961 


$21, 635, 950 
21, 444, 162 
33, 380, 393 
42, 033, 332 
76, 428, 350 
74, 835, 666 
60, 127, 190 
60, 313, 285 
95, 024, 023 

296, 062, 463 


30, 537 
28,725 
31,232 
33, 475 
40,332 
45, 371 
42, 132 
55, 274 
109, 226 
178, 629 


$82, 077, 771 
74, 445, 866 
94, 502, 319 
108, 379, 317 
146, 498, 541 
156, 162, 264 
130, 642, 002 
164, 977, 772 
266, 828, 094 
387, 201, 985 


$1, 815, 932 
1, 710, 477 
3,281 526 


1933 . 


1934 




4, 057, 259 
8, 934, 634 
9, 010, 069 

5, 783, 308 
6, 133, 523 
9, 066, 207 

23, 908, 638 


1936 




1938 


1939 


1940 


1941 






Connecticut 


Delaware 


1932 - 


86, 308 
81, 850 
91, 352 
100, 898 
121, 805 
145, 363 
132, 395 
167, 869 
331, 727 
591, 604 


$274, 908, 669 
257, 310, 810 
288, 693, 183 
340, 303, 213 
439, 105, 953 
484, 984, 394 
409, 629, 026 
527, 467, 309 
855, 451, 570 
1, 404, 359, 097 


$8, 155, 965 
8, 691, 835 
12, 325, 678 
17, 227, 337 
35, 982, 854 
34, 890, 703 
20, 903, 630 
27, 683, 915 
45, 538, 914 
110, 590, 442 


9,822 
9,910 
10,620 
11,371 
13, 739 
16, 836 
17, 061 
20,658 
38, 422 
64, 330 


$46,026,220 

45, 536, 527 

55, 073, 452 

64, 759, 925 

96, 694, 780 

104, 341, 692 

85, 394, 790 

118,686,148 

156, 873, 599 

196, 183, 131 


$4, 396, 328 

i 5,042,284 

9, 312, 466 

11 401 715 


1933 


1934 


1935... 


1936 


25 538 755 


1937 .- 

1938 


25, 218, 817 
14, 338, 660 
28,063,602 
32, 986, 944 
37, 653, 615 


1939 

1940. _ 

1941 



For footnotes, see pp. 236-237. 



230 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 17.- — Individual returns and taxable fiduciary returns, with net income,'^ 
19S2-41, by States and Territories: Number of returns, net income, and total tax — 
Continued 



Year 


Number of 
returns 


Net income ' 


Total tax 


Number of 
returns 


Net income • 


Total tax 




District of Columbia 


Florida 


1932 


73, 601 
69, 967 
82. 871 
95,271 
106, 863 
110,658 
113.869 
115.081 
162,095 
250, 954 


$213, 475, 879 
192. 795, 436 
234, 926, 260 
268,667,106 
327, 467. 666 
329.916.913 
321,127,649 
346, 904, 694 
428, 901, 292 
697, 869, 706 


$5, 116, 177 
4,625,042 
5. 663, 864 
7, 175 849 
13, 290, 899 
11. 629, 939 
9,696,058 
10, 655, 301 
16, 132, 390 
45.522.994 


29, 303 
28, 776 
32, 550 
38,021 
44,048 
52, 417 
56. 401 
71,514 
139, 786 
239, 019 


$88, 451, 612 
84, 718, 099 
112.102,614 
144, 693, 408 
197, 705, 207 
234, 630, 523 
218, 938, 342 
264, 894, 771 
400, 773, 198 
603, 598, 281 


$2, 557, 631 
2, 671, 623 
6 597 287 


1933 


1934 - 


1935 - 


8,933,467 
18, 608. 221 
21, 286, 514 
16.004,888 
17.521 019 


1936 


1937 


1938 


1939 


1940 


27 896 363 


1941 


54, 299, 263 






Georgia 


Hawaii 


1932 . 


31, 730 
32,229 
38,137 
46. 702 
49, 512 
66, 768 
58.309 
69, 914 
129,411 
256. 867 


$92. 882, 516 
94,892,882 
122. 612. 284 
150, 963. 172 
181, 626. 423 
205. 053. 443 
194, 543, 384 
237, 106, 692 
360, 653, 957 
604, 987, 620 


$1,692,089 
2, 062, 780 
3, 104, 301 
4, 149. 454 
8. 478, 922 
8, 370, 285 
6, 903, 764 
8, 580, 794 
14, 632, 879 
41, 699, 667 


12, 192 
10. 835 
11,252 
13. 262 
15, 214 
17, 394 
19, 048 
22, 873 
42, 952 
99, 426 


$37, 277, 185 
34, 357, 940 
37, 616, 719 
46, 901, 822 
58, 737, 667 
64, 824, 869 
62, 683, 790 
73, 190, 340 
110,279,004 
222, 662, 948 


$1, 101, 535 


1933 


1, 140, 646 


1934 . 


1, 563, 069 


1935 


2, 396 253 


1936 


4. 408. 203 


1937 


3. 709. 136 


1938 


2. 631, 872 


1939 


2, 691. 262 


1940 


4, 534, 185 


1941 


13. 366, 664 








Idaho 


Illinois 




5,788 
6,072 
8,932 
11,006 
14. 201 
16, 683 
13. 245 
16, 917 
43,430 
74,915 


$13, 688, 578 
14, 682, 154 
23, 636, 891 
29, 803, 013 
41, 692, 504 
43, 335, 468 
34,271.316 
41, 982, 669 
83, 678, 316 

152,923,387 


$97, 113 
130,027 
281. 770 
351, 103 
752, 433 
693, 336 
442,079 
623, 249 
1, 138. 436 
5, 939, 624 


286. 888 
282,360 
310, 456 
345. 857 
418,303 
505. 060 
498, 614 
614, 699 
1, 272, 666 
2,081,848 


$872. 941, 170 
848, 918 593 
1, 006, 927, 934 
1, 171, 833, 651 
1, 699, 035, 105 
1. 804, 785, 237 
1, 626, 760. 418 
1, 988. 296, 321 

3. 315. 370. 138 

4, 871, 223, 954 


$23, 914. 230 


1933 


28, 696. .559 




40. 398, 845 


1935 


51. 134, 1.58 




102. 035, 920 


1937 


103, 228, 427 




69, 736, 533 


19.39 


81, 395. 696 


1940 


134, 253, 501 


1941 


346, 082, 116 




Indiana 


Iowa 


1932 


63, 722 
61,676 
69,623 
82, 436 
103, 303 
132, 218 
122,018 
156, 404 
362, 182 
683,411 


$168, 607, 693 
161. 600, 241 
198, 442, 985 
246, 979, 617 
332, 021, 225 
401,914,365 
344, 430, 560 
448, 824, 356 
813.411.986 
1, 472, 442, 293 


$3,311,606 
3, 965, 464 
6, 881, 939 
8. 487, 466 
16, 648, 048 
15, 705, 078 
10, 242, 508 
14, 781, 662 
24, 227, 069 
76,461,114 


42, 624 
40, 329 
47, 871 
57, 788 
67, 345 
72, 359 
75, 514 
96, 830 
252, 638 
432, 255 


.$109. 841, 833 
96. 835. 681 
119,4,'i4, 166 
148. 525. 910 
184,118.458 
196, 770, 959 
191,016,764 
241, 287. 424 
477,609,036 
803, 532. 729 


$1,403,991 


1933 


1, 441, 696 


1934 


2. 006, 786 


1935 


2, 790, 513 


1936 


4,840,561 


1937 

1938 


4,886,074 
3, 497, 739 




4, 696, 424 


1940 


8, 600, 826 


1941 


30, 208. 239 







For footnotes, see pp. 236-237. 



STATISTICS OF INCOME FOR 1941, PART 1 



231 



Table 17. — Individual returns and taxable fiduciary returns, with net income,^ 
1932-41, by States and Territories: Number of returns, net income, and total tax — 
Continued 



Year 



Number of 
returns 



1932. 
1933. 
1934. 
1935. 
1936. 
1937. 
1938 
1939 
1940 
1941. 



1932. 
1933. 
1934. 
1935. 
1936. 
1937. 
1938. 
1939 
1940. 
1941. 



1932 
1933 
1934 
1935 
1936 
1937 
1938 
1939 
1940 
1941 



1932 
1933 
1934 
1935 
1936 
1937 
1938 
1939 
1940 
1941. 



Net income ' 



29.643 
30, 738 
35, 600 
39, 492 
47, 374 
53, 182 
52,027 
60, 527 
129, 473 
255, 045 



33, 974 
33, 094 
36, 871 
40,123 
43, 728 
54,519 
59, 127 
70. 752 
128, 202 
230, 930 



83,223 
76, 409 
84.395 
92, 550 
105, 673 
133, 183 
135, 800 
161, 367 
285, 629 
508, 679 



127, 515 
112,053 
139, 329 
173, 799 
239, 363 
308, 486 
275, 425 
374, 013 
762, 766 
1, 371, 278 



Total tax 



Kansas 



$73, 547, 043 
71, 777, 244 
91, 867, 863 
111,404,165 
145, 617, 405 
154, 317, 290 
133, 806, 279 
157, 366, 483 
266, 463, 951 
520, 240, 526 



$1, 223, 811 

1, 018, 001 
1, 499, 250 

2, 041, 689 

3, 944, 602 
4, 051, 195 
2, 657, 650 
2, 962, 121 
5, 266, 453 

23, 909, 297 



Louisiana 



$92, 164, 323 
86, 809, 253 
106, 168, 279 
122, 582, 017 
160, 054, 669 

191, 658, 737 

192, 257, 708 
228, 245, 691 
324, 675, 957 
525, 798, 290 



$1, 423, 510 
1, 497, 560 
2, 296, 812 
3, 065, 551 
8, 394, 930 
8, 172, 372 

6, 512, 924 

7, 304, 222 
11,161,532 
34, 083, 191 



Maryland 



$265, 618, 871 
244, 613, 015 
282, 624, 171 
316. 888, 322 
391, 588, 573 
457, 051, 802 
423, 887, 924 
516, 644, 083 
723, 501, 295 
1, 211, 128, 298 



$7, 978, 435 
8, 488, 451 
11,040,490 
12, 013, 217 
21, 594, 419 
21, 500, 438 
15, 225, 066 
18, 564, 866 
28, 289, 655 
81, 415, 112 



Michigan 



$349, 800, 109 

293, 131, 080 

418, 569, 373 

568, 269, 799 

862, 577, 726 

984, 735, 767 

807, 129, 521 

1, 046, 908, 614 

1, 953, 151, 128 

3, 369, 744, 012 



$8, 380, 316 
6, 660, 804 
14, 866, 008 
28, 319, 046 
60, 302, 647 
51, 434, 533 
29,511,649 
40, 142, 387 
78, 566, 087 
220, 615, 906 



Number of 
returns 



Net income * 



Total tax 



Kentucky 



32,454 
32, 332 
35, 353 
39, 763 
45, 189 
51, 192 
53, 701 
64, 748 
131,909 
262, 107 



$89, 484, 542 
90, 753, 614 
107, 389, 715 
125, 101, 178 
157, 007, 367 
168, 058, 619 
159, 635, 556 
185, 600, 615 
321, 065, 255 
567, 446, 015 



$1, 554, 630 
2. 024, 772 

2, 726, 762 

3, 742, 279 
6, 581, 929 
5, 723, 251 
4, 529, 952 

4, 904, 542 
9, 174, 993 

28, 997, 704 



Maine 



20,867 
19, 435 

20, 584 

21, 826 
25, 057 
28, 123 
27, 001 
32, 296 
70, 776 

142, 619 



$62, 981, 334 
55, 819, 385 
63, 204, 584 
69, 455, 451 
88, 859, 221 
95, 105, 166 
97,911,961 
96, 704, 495 
157, 544, 848 
292, 822, 027 



$1, 597, 284 

1, 865, 414 

2, 207, 930 

2, 667, 514 
5, 181, 283 
5, 222, 014 
8, 058, 579 

3, 669, 831 
5, 688, 616 

15, 094, 835 



Massachusetts 



249, 766 
231. 960 
242, 728 
257, 495 
284, 320 
314, 390 
302, 590 
378, 791 
670, 697 
1, 177, 572 



$735, 390. 899 
682, 666, 696 
737, 044, 841 
825, 327, 457 
988, 903, 808 

1, 053, 822, 664 
868, 958, 070 

1, 141, 825, 236 

1, 711, 246, 877 

2, 596, 823, 190 



$15, 619, 149 
19, 763, 997 
24, 624, 216 
31, 804, 163 
58, 876, 192 
52, 381, 623 
28, 746, 229 
42, 412, 146 
68, 768, 051 

171, 174, 308 



Minnesota 



61,810 
59, 803 
67, 297 
72, 258 
86,294 

107, 560 

108, 506 
131, 798 
303, 934 
510, 632 



$173, 
163, 
196, 
222, 
296, 
321, 
299, 
364, 
647, 
1,044, 



772, 099 
750, 734 
345, 236 
817, 905 
978, 853 
717,314 
991, 730 
387, 683 
369, 887 
555, 906 



$3, 477, 895 

3, 817, 982 

5, 257, 595 

6, 672, 968 

13, 676, 938 

11, 908, 597 

8, 870, 398 

11, 121, 493 

17, 743, 488 

51, 947, 088 



For footnotes, see pp. 236-237. 



232 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 17. — Individual returns and taxable fiduciary returns, with net income,* 
1932-41, by States and Territories: Number of returns, net income, and total tax — 
Continued 



Year 


Number 
of returns 


Net income '^ 


Total tax 


Number 
of returns 


Net income ' Total tax 




Mississippi 


Missouri 


1932 -. 


10, 548 
10,868 
12,507 
13, 570 
16, 296 
17, 823 
19, 881 
24,269 
47, 732 
92, 262 


$21, 584, 610 
24, 020, 766 
32, 578, 332 
36, 878, 747 
54, 516, 977 
55, 867, 577 
57, 872, 070 
73, 095, 660 
117, 402, 660 
224, 439, 070 


$133, 566 

271, 063 

479, 717 

870, 027 

1, 740, 121 

1, 542, 247 

1, 138, 139 

1, 547, 500 

2, 843, 973 

14, 693, 419 


95, 808 
93, 308 
98, 125 
110,370 
130, 621 
145, 457 
144, 996 
168, 793 
329, 338 
593, 766 


$290, 701, 858 
271, 748, 278 
306, 041, 392 
358, 068, 146 
462, 884, 942 

491. 815, 453 

452. 816, 402 
525, 689, 002 
801, 640, 942 

1, 343, 746, 540 


$6,874 748 


1933- - — 


6, 848, 926 
9, 353, 651 
12 426 233 


1934 


1935 


1936 


24 210 638 


1937 


23, 083, 037 
18, 766, 176 
20, 422, 602 
31, 845, 090 
87, 271, 056 


1938 . 


1939 --. 


1940 


1941 - 






Montana 


Nebraska 


1932 -.. 


10, 087 
11,511 
16, 825 
19, 924 
23,916 
30, 468 
28, 037 
36, 277 
65, 985 
105, 770 


$28, 221, 605 
29. 877, 422 
46, 694, 430 
66, 719, 731 
68, 787, 896 
79, 583, 027 
71, 826, 749 
94, 462, 635 
145, 148, 291 
226, 276, 606 


$496, 685 

403, 887 

636, 102 

981, 165 

1, 410, 820 

1, 228, 334 

1, 019, 928 

1, 466, 442 

2, 474, 469 
9, 728, 989 


26,603 
24,939 
26, 781 
31, 253 
36, 887 
40,629 
39, 393 
47, 610 
106, 211 
181, 543 


$66, 007, 036 
65, 022, 543 
77, 236, 226 
93, 113, 326 
116,137,721 
120, 277, 461 
111,243,317 
134, 125, 986 
227, 087, 232 
361, 130, 735 


$970, 563 
1, 133, 297 


1933 


1934 


1, 438, 974 
1, 795, 640 


1935 - --- 


1936 -.. 


3, 222, 466 




2, 951, 028 


1938 


2,328 080 


1939 - 


2, 711, 426 


1940 


4, 859, 798 


1941 


16, 970, 987 






Nevada 


New Hampshire 


1932... 


4,102 
3,692 
5,321 
6,441 
7,554 
8,944 
8,987 
11,089 
20, 716 
38, 911 


$10, 867, 743 
9, 772, 417 
15, 236, 981 
20, 681, 384 
27, 045, 172 
31, 635, 125 
28, 129, 319 
34, 247, 513 
53, 239, 834 
87, 993, 929 


$362, 378 
380, 800 
528, 009 

1, 363, 651 

2, 226, 219 
2, 439, 872 
1, 718, 719 
1, 927, 659 
3, 193, 649 
6, 467, 669 


15, 738 

15, 458 

16, 785 
17.687 
19, 664 
21, 641 
21, 118 
26, 010 
53, 634 

103, 249 


$43, 854, 575 
41, 555, 501 
48, 267, 423 
51, 553, 939 
62, 819, 698 
68, 046, 171 
59, 704, 177 
73, 902, 180 
117, 784, 805 
205, 391, 769 


$746, 847 


1933.. 


833, 674 


1934 


1, 348, 492 


1935... 


1, 436, 182 


1936 


3, 059, 299 


1937... 


3, 230, 496 


1938 . - 


1, 855, 212 


1939 


2, 625, 513 


1940 


3, 764, 102 


1941.. 


10, 495, 564 




New Jersey 


New Mexico 


1932 


217,812 
202, 190 
210, 683 
223, 489 
260, 328 
297, 053 
302, 957 
388, 932 
734, 292 
1, 221, 792 


$689, 687, 207 
618, 361, 894 
686, 065, 373 
737, 164, 952 
928, 153, 400 

1, 001, 637, 297 
928, 770, 742 

1, 185, 306, 336 

1, 850, 604, 062 

2, 895, 068, 871 


$22, 079, 975 
23, 002, 182 
29. 121, 247 
34, 603, 809 
54,395,019 
51, 563, 673 
36, 805, 520 
47, 478, 736 
74, 721, 669 

190, 564, 604 


5,574 
5,577 
7,647 
9,272 
11, 222 
13, 596 
13, 726 
17, 178 
29, 168 
62,018 


$14, 666, 467 
14, 268, 661 
20, 107, 880 
25, 399, 852 
34,952,886 
42, 469, 435 
39, 485, 826 
49, 685, 489 
?1, 150, 098 

118,440,224 


$178, 605 


1933 


165, 971 


1934 


277, 567 


1935 


364, 772 


1936 

1937 

1938 

1939 


799, 507 
1, 141, 400 

829, 246 
1, 360, 595 


1940 


2, 025, 510 


1941 


6, 530, 142 







For footnotes, see pp. 236-237. 



STATISTICS OF INCOME FOR 1941, PART 1 



233 



Table 17. — Individual returns and taxable fiduciary returns, with net income,^ 
1932-41, by States and Territories: Number of returns, net income, and total tax — 
Continued 



Year 


Number of 
returns 


Net income 2 


Total tax 


Number of 
returns 


Net income ' 


Total tax 




New York 


North Carolina 


1932 


798,685 

748,054 

807,818 

852, 076 

976, 939 

1, 070, 628 

1, 065, 103 

1, 294, 244 

2, 180, 949 

3, 470. 004 


$2, 764, 354, 206 

2, 598, 890. 660 
2,811,720,784 
3, 106, 263, 965 
3, 864, 452, 725 

3, 875, 605, 654 

3, 426, 113, 310 

4, 226, 671, 066 
5, 864, 379, 657 
8, 281, 375, 432 


$109, 593, 059 
137, 414, 061 
166, 789, 731 
202, 971, 449 
348, 687, 146 
296, 063, 388 
186, 356, 667 
215, 922, 746 
323, 154, 620 
685,148,832 


25, 972 
29, 462 
32, 305 
35, 813 
42, 075 
48, 645 
50, 481 
61, 019 
128, 582 
277, 997 


$76,989,708 
91, 673, 065 
112,913,710 
124, 880, 237 
156, 362, 462 
17,5, 495, 057 
163, 558, 414 
193, 275, 116 
312, 865, 287 
604, 724, 450 


$4, 017, 702 
■ 4, 121, 232 

6, 281, 451 
6,419,410 

10, 499, 380 
10, 582, 369 

7, 773, 586 
9, 162, 604 

14,021,956 
39, 185, 785 


1933 

1934 

1935 


1936 

1937 


1938 

1939 


1940 


1941 . . .- . 






North Dakota 


Ohio 


1932 


8,889 
8,359 
9,733 
10, 039 
10, 809 
11, 408 
11,457 
13, 958 
39,235 
88, 219 


$18, 182, 308 
16, 799, 800 
22, 351, 926 
23, 077, 405 
26, 705, 284 
28, 351, 977 
27, 446, 660 
32, 695, 345 
75, 195, 319 

150, 679, 130 


$110, 561 
115, 100 
183, 955 
191,412 
352, 260 
358, 874 
280, 185 
342, 058 
754, 261 
3, 703, 715 


188, 141 
181,212 
209, 589 
246, 888 
308, 789 
384, 077 
345, 903 
442, 048 
905, 162 
1, 691, 662 


$556, 313, 005 
511, 694, 014 
631, 348, 370 
766, 528, 630 
1, 078, 986, 270 
1, 228, 084, 956 

1, 013, 713, 152 
1,315,131,522 

2, 277, 910, 584 
3, 895, 008, 254 


$12, 296, 627 
13, 237, 425 
19 761 006 


1933 


1934 


1935 .. 


28, 981, 842 
58, 476, 868 
59 702 803 


1936 - 


1937 


1938 


36, 374, 856 
48, 737, 911 
86, 651, 151 
242, 968, 668 


1939 


1940 .- 


1941 






Oklahoma 


Oregon 


1932 


31, 832 
33, 224 
39, 279 
44, 909 
51, 277 
55, 323 
56,083 
65, 009 
112,417 
212,510 


$83, 367, 347 
89, 908, 905 
120, 030, 049 
139, 147, 683 
170, 786, 455 
190, 524, 308 
170, 403, 396 
188, 767, 262 
278, 140, 347 
476, 375, 398 


$1, 203, 868 
1, 608, 377 
3,416,992 
3, 433, 003 
6, 632, 281 
8, 265, 541 
5, 267, 186 
4, 886, 474 
8,811,931 

28, 171, 568 


25, 845 
27, 572 
27, 253 
33, 273 
37, 778 
51. 802 
53, 807 
66, 478 
123, 635 
232, 185 


$60, 519, 751 

66, 190, 038 

71,076,619 

91, 305, 901 

118, 060, 934 

144, 034, 458 

135, 376, 385 

169, 617, 500 

275, 685, 850 

605, 238, 513 


$670, 442 

795,893 

1, 084, 638 

1 625 697 


1933 


1934 


1935 


1936 


3 213 027 


1937 


3 251 763 


1938 


2, 423, 702 
3 25'' 522 


1939 .. ... 


1940 


6, 845, 081 
28, 219, 435 


1941 - 






Pennsylvania 


Rhode Island 


1932 


334, 471 
323, 960 
342, 308 
389, 994 
470,511 
576, 291 
505, 049 
633, 833 
1, 227, 243 
2, 229, 916 


$1, 023, 234, 341 
970, 250, 517 
1, 067, 788, 870 
1, 273. 383, 247 
1, 604, 324, 714 
1, 892, 696, 555 
3,562,159,923 
1, 858, 299, 904 
3,057,110,484 
5, 076, 949, 977 


$39, 904, 410 
32, 872, 779 
44, 423, 725 
57, 052, 818 

104, 979, 166 
97, 339, 290 
63, 253, 811 
85, 926, 395 

137, 957, 854 

338, 064, 465 


30, 581 
29, 489 
31,235 
33. 009 
38,424 
43, 273 
41, 590 
51, 297 
103, 271 
203, 347 


$101, 863, 121 
92, 589, 659 
104, 193, 731 
113, 640, 801 
141, 967. 609 
151, 295, 024 
122, 134, 507 
156, 470, 599 
250, 893, 802 
455, 710, 079 


$3, 839, 178 
3, 452, 803 
5, 232, 124 
6, 002, 036 
10, 755, 927 
10, 066, 754 
5,012,419 
7, 524, 150 


1933 .. .. 


1934 

1935 


1936 - 

1937... 


1938 

1939 


1940... 

1941 


12, 687, 863 
32,164,981 





For footnotes, see pp. 236-237. 



568767 — 14- 



-16 



234 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 17. — Individual returns and taxable fiduciary returns, with net income,^ 
1932-41, by States and Territories: Number of returns, net income, and total tax — 
Continued 



Year 


Number 
of returns 


Net income ' 


Total tax 


Number 
of returns 


Net income ' 


Total tax 




South Carolina 


South Dakota 


1932 


11,902 
12, 686 
14,937 
16, 826 
19, 975 
23, 316 
24, 097 
29, 709 
63, 585 
137, 616 


$29,080,658 
32, 131, 067 
41, 023, 968 
47, 010, 243 
61,786,752 
70, 917, 003 
67, 056, 883 
83,913,503 
142, 394, 934 
280, 755, 314 


$312,924 

460, 922 

735, 471 

802, 720 

1, 653, 997 

2,001,311 

1, 315, 342 

1, 855, 174 

3,711,028 

13, 584, 386 


8,356 

7,666 

8,302 

9,682 

10, 724 

11,328 

11,801 

14, 526 

38, 018 

79, 279 


$17,966,077 
16, 619, 323 
20,106,611 
24, 693, 660 
27,755,966 
27, 870, 379 
28, 073, 557 
34, 284, 674 
67, 426, 174 

138, 574, 690 


$137, 603 


1933 


188, 033 


1934 


226, 380 


1935 . ... 


346, 333 


1936 


431, 114 


1937 


377, 107 


1938 


331, 776 


1939 


483, 109 


1940 - 


816, 372 


1941 - 


3, 938, 206 








Tennessee 


Texas 


1932 


31, 543 

33, 464 
37, 938 
42, 341 
48,048 
58, 598 
58, 132 
71, 606 
138, 602 
262, 156 


$88,515,162 
93,395,213 
115.788,720 
135, 557, 076 
173,317,393 
195, 629, 330 
186, 396, 193 
229, 797, 922 
357, 764, 786 
617, 697, 673 


$1, 699, 381 
1, 987, S98 
3, 596, 105 
3, 937, 433 
7, 342, 668 
7, 567, 645 
6,637,134 
8, 193, 196 
14, 290, 918 
43, 140, 366 


102, 966 
105, 950 
118,930 
131,447 
166, 855 
196,415 
206, 210 
237, 742 
467, 136 
792, 947 


$279,533,040 
299, 577, 627 
366, 713, 839 
439, 162, 958 
569, 444, 419 
725, 591, 822 
691, 247, 447 
753,069,713 
1,162,277,793 
1,836,788,121 


$6, 743, 888 


1933 


7, 160, 953 


1934 


11,312,971 


1935 


19, 498, 410 


1936 


27, 265, 663 


1937 


33, 918, 378 




28, 144, 104 


1939 


24. 570, 598 




41, 051, 226 


1941 


126, 046, 068 








Utah 


Vermont 


1932 


10, 624 
10, 807 
11,458 
14, 088 
16, 262 
19,892 
19, 278 
23, 573 
39, 460 
77, 805 


'$27,180,193 
26, 933, 168 
32, 016, 329 
39, 902, 816 
50, 926, 789 
59, 614, 157 
53, 219, 070 
63, 010, 259 
94, 234, 638 
170, 716, 713 


$366, 273 

349, 619 

468, 653 

686, 084 

1, 458, 140 

1, 619, 567 

1. 059, 037 

1, 180, 014 

2, 012, 409 

7, 693, 133 


10, 439 
9,375 
9,824 
10, 903 
12, 193 
13, 874 
13,683 
15, 893 
34, 454 
58,894 


$27, 542, 982 
23, 937, 326 
26, 566, 697 
30, 293, 679 
37, 146, 202 
40,647,118 
36, 660, 627 
44, 833, 737 
74, 476, 230 

116, 618, 532 


$406, 645 




339, 220 


1934 


436, 666 




503, 968 


1936 


1, 196, 88(1 




1, 231, 377 


1938 


777, 31'J 




1, 264, 806 


1940 


2, 281, 256 




5, 467, 478 








Virginia 


Washington 


1932 


43, 136 
42, 920 
47,814 
54, 835 
62, 449 

71, 645 

72, 625 
90,413 

183, 289 
368, 661 


$122, 228, 476 
117,634,811 
139, 932, 355 
171,203,815 
218, 974, 309 
245,434,150 
228, 428, 434 
286,121,481 
477, 918, 446 
866, 514, 286 


$2, 220, 452 

2, 399, 380 

3, 666, 810 
5, 268, 764 

11,790,832 
12, 378, 744 
7, 828, 571 
11,040,284 
20, 704, 365 
66, 023, 003 


'2 56, 434 

« 54, 539 

<2 60, 151 

<2 69, 919 

42 88, 640 

« 104, 386 

« 106, 982 

126, 577 

247, 134 

466, 691 


<2 $133, 697, 243 

<2 131, 639, 679 

<2 153, 639, 087 

42 197, 923, 684 

« 259, 649, 969 

42 295, 685, 148 

42 276, 900, 100 

323, 346, 938 

545, 693, 694 

994, 896, 036 


42 $1, 667, 568 


1933 


42 1, 646, 668 


1934 


42 2, 661, 738 


1935 


42 3, 868, 063 


1936 


42 7, 875, 628 


1937 


42 8, 315, 210 




42 5,167,854 


1939 


6, 357, 209 




12,821,445 


1941 


53, 073, 872 







For footnotes, see pp. 236-237. 



STATISTICS OF INCOME FOR 1941, PART 1 



235 



Table 17. — Individual returns and taxable fiduciary returns, with net income,^ 
19S2-41, by States and Territories: Number of returns, net income, and total 
tax — Continued 



Year 


Number of 
returns 


Net income » 


Total tax 


Number of 
returns 


Net income * 


Total tax 




West Virginia 


Wisconsin 


1932 


26,872 
25, 837 
30,297 
37, 224 
47, 527 
59, 323 
54,014 
67, 914 
125, 077 
265, 409 


$73, 659, 579 
69, 425, 751 
87,992,253 
106,920,022 
145, 745, 636 
173, 671, 357 
146,991,478 
183, 744, 030 
303, 720, 764 
577, 631, 443 


$928, 480 
1, 107, 746 
1, 674, 942 

2, 276, 187 
5, 160, 600 
5, 203, 949 

3, 481, 769 

4, 060, 827 
7, 578, 609 

25, 183, 453 


91, 557 
89, 739 

92, 826 
105, 785 
124, 202 
151,820 
147, 609 
175,523 
332, 382 
623, 766 


$203, 833, 124 
184, 154, 155 
217, 350, 901 
258, 590, 449 
338, 951, 189 
403, 656, 499 
355, 240, 809 
443, 387, 838 
727, 472, 132 
1, 269, 509, 271 


$3,222 425 


1933 


3, 106, 227 
5, 009, 731 
5, 577, 366 
13, 615, 062 
13, 592, 844 


1934 


1935 - - 


1936 


1937 


1938 


9, 033, 882 
11 533 017 


1939 


1940 


19, 838 907 


1941 


62, 328, 249 








Wyoming 


1932 


6,796 
6,603 
7,182 
8,739 
10, 702 
12, 247 
11,769 
13, 735 
28, 596 
48, 361 


$16, 189, 839 
16, 095, 689 
19,035,620 
23, 703, 202 
30, 326, 918 
35, 287, 480 
31, 563, 520 
38, 025, 545 
66, 439, 781 

108,132,635 


$143, 717 
452, 240 


1933 


1934 - 


583, 601 
646 357 


1935 


1936.. 


1, 128, 801 


1937 


1, 061, 482 


1938 


476, 480 


1939 


1, 161 482 


1940 


1, 584, 096 
5, 723, 010 


1941 





For footnotes, see pp. 236-237. 



236 



STATISTICS OF INCOME FOR 1941, PART 1 



Footnotes for historical tables, pages 208-236 

(Facsimiles of Forms 1040, 1040A, and 1041 for 1941, to which references are made, appear on pages 304-319) 



1 Data for years prior to 1916 secured from annual 
reports of the Commissioner of Internal Revenue. 
Information for 1916-36 tabulated from Forms 1040 
and 1040A filed for individuals and for estates and 
trusts, with net income. Information for 1937-41 
tabulated from Forms 1040 and 1040 A, with net in- 
come, filed for individuals; Form 1041 filed for es- 
tates and trusts with nut income taxable to the 
fiduciary; and returns for estates and trusts with net 
income filed (incorrectly) on Forms 1040 except that 
for 1938 and subsequent years, only the taxable re- 
turns are included. Changes in the revenue acts 
affecting the comparability of statistical data from 
income tax returns are summarized on pp.2S4-295. 

2 For 1913-15 net income is estimated from the num- 
ber of returns filed and the average net income for 
each net income class as shown in the annual reports 
of the Commissioner of Internal Revenue. For all 
years the net income on fiduciary returns for estates 
and trusts is after deduction of amount distributable 
to beneficiaries. For 1941, gross income reported on 
returns, Form 1040A is tabulated as net income. 

3 Alternative tax is reported on (1) returns with 
net long-term capital gain when such alternative tax 
computed on ordinary net income is less than the 
combined normal tax and surtax computed on net 
income including net long-term capital gain, and (2) 
returns with net long-term capital loss when such 
alternative tax computed on ordinary net income is 
greater than the combined normal tax and surtax 
computed on net income after deducting net long- 
term capital loss. The amounts tabulated include 
alternative tax on individual returns with no net 
income. 

< Taxes for 1913-15 are receipts for the fiscal year 
ended June 30 immediately following, as shown in 
annual reports of the Commissioner of Internal 
Revenue, which receipts include fines, penalties, 
additional assessments, etc. For 1913-17, surtax was 
called "additional tax." Taxes for 1916 and sub- 
sequent years are tabulated from returns. Taxes 
for 1938-41 include alternative tax for returns with 
net income and returns with no net income; and for 
1940 and 1941 (fiscal year returns only) include 
defense tax. 

» For limitation of earned income credit, see p. 294. 

6 Data for returns with no net income are not 
available prior to 1928. For 1937 and subsequent 
years include returns showing total deductions equal 
to total income. For 1938-41 alternative tax is 
reported on a negligible number of returns with no 
net income due to net long-term capital loss. On 
such returns the combined normal tax and surtax 
computed on ordinary net income exceeds 30 percent 
of the net long-term capital loss. 

' Returns for 1913 pertain to last 10 months of that 
year. 

'Includes war excess-profits ta.xes of $101,249,781 
on individual and $103,887,984 on partnerships. 

• Revised: 

1920: For revised amounts of certain source* 
of income for returns with net income under 
$5,000, see Statistics of Income for 1935, Part 1, 
p. 42, note 4. 

1923: For revised amount of net income and 
tax, see Statistics of Income for 1925, pp. 28-29. 

1929: For revi.scd amounts of sources of income 
and deductions for returns with net income 
under $5,000, see Statistics of Income for 1934, 
Part 1, p. 31, note 18. 

1930: For revised amounts of other income, 
total income, contributions, other deductions, 
and total deductions for returns with net income 
under $5,000, see Statistics of Income for 1937, 
Part 1 , page 47, note 25. 

1932: For revised amounts of other deductions, 
total deductions, and net income for returns 
with net income under $5,0(K), see Statistics of 
Income for 1935, I'art 1, page 31, note 0. 



'" Amounts are before 25 percent reduction pro- 
vided by section 1200(a), Revenue Act of 1924, 
effective for 1923. 

" The 25 percent reduction provided by section 
1200(a), Revenue Act of 1924. 

'2 Amount after the 25 percent reduction provided 
by section 1200(a), Revenue Act of 1924. 

15 For individual returns with net income under 
$5,000, the total number of returns is obtained an- 
nually from records of the Internal Revenue Bureau, 
but the distribution of returns by net income classes, 
as well as the amounts of net income and tax and 
their distribution by net income classes, are esti- 
mated based on samples for 1918-27 and for 1929, 
and are in part estimated and in part completely 
tabulated for 1917, 1928, 1930, and subsequent years. 
The gross income reported on Form 1040A for 1941 
is tabulated as net income. 

14 Exclude 7,635 returns of married women making 
separate returns from husbands. In 1916 the net 
income on returns filed separately by husband and 
wife is combined and the total tabulated as one 
return. For all other years the returns of married 
women filed separately are included in their respec- 
tive income classes regardless of the husband's 
income. 

15 Deficit. 

16 Excludes data for 1,640,758 returns with net in- 
come under $2,000 showing aggregate net income of 
$2,461,137,000. 

1' For 1916, income from the various sources rep- 
resents gross receipts, the deductions not having 
been allocated to the various sources but included in 
aggregate under "Deductions." Beginning with 
1917, income from the various sources is the net 
amount by which the gross receipts exceed deduc- 
tions as reported in the schedules on the return. 
Net losses reported under "Income" items on the 
face of the return are transferred in tabulation to 
deductions, and are included in the amotmts tabu- 
lated under specified or other deductions. For re- 
turns with net income under $5,000, the sources of 
income and deductions are estimated on basis of 
samples for 1918-27 and for 1929; and in part esti- 
mated and in part completely tabulated for 1917, 
1928, 1930, and subsequent years. For 1941, the 
optional Form 1040A does not provide for deductions 
or net income, therefore gross income is tabulated as 
net income. 

19 Salaries, wages, etc., reported only on individual 
returns, include "Professions and vocations" for 
1916; wages and salaries of the individual, his wife, 
or dependent minors derived from business con- 
ducted as a sole proprietor prior to 1924; and the tax- 
payer's earned income from partnership for 1916-26. 

i» Partnership profit for 1918-21 includes income 
from fiduciaries and income from personal service 
corporations except dividends and partially tax- 
exemr)t interest on Government obligations. Part- 
nership profit excludes partially tax-exempt interest 
on Government obligations for all years; earned in- 
come of the r>artner (reported in salaries) prior to 
1926; dividends on stock of domestic corporations not 
subject to Federal income taxation for 1932 and 1933; 
dividends on stock of domestic corporations subject 
to Federal income taxation prior to 1936; dividends 
on share accounts in Federal savings and loan asso- 
ciations for 1938-41; and capital net gain or loss when 
the tax or tax credit is computed at VZYi percent prior 
to 1934, and all net capital gain or loss for 1938-41. 

2" Dividends received include stock dividends for 
1916-19; domestic dividends received through per- 
sonal service corporations for 1918-21; dividends 
from stock of foreign corporations deriving more 
than .50 percent of gross income from sources within 
the United States prior to 1934, and dividends from 
stock of domestic corporations subject to Federal in- 
come taxation prior to 1936, both of which include 



STATISTICS OF INCOME FOR 1941, PART 1 



237 



Footnotes for historical tables, pages 208-236 — Continued 



such dividends received through partnerships and 
fiduciaries. Beginning 1936, dividends include all 
foreign and domestic dividends except those received 
through partnerships and fiduciaries and dividends 
on share accounts in Federal savings and loan asso- 
ciations. 

" Income from fiduciaries excludes partially tax- 
exempt interest on Government obligations for all 
years: dividends on stock of domestic corporations 
not subject to Federal income taxation for 1932 and 
1933; dividends on stock of domestic corporations 
subject to Federal income taxation prior to 1936; 
dividends on share accounts in Federal savings and 
loan associations for 1938-41; and capital net gain or 
loss vs-hen the tax or the tax credit is computed at 
12 K' percent prior to 1934, and the net capital gain or 
loss received from a common trust fund for 1938-41. 

22 Partially tax-exempt interest received from 
United States savings bonds and Treasury bonds 
owned in excess of $5,000, and from obligations of in- 
strumentalities of the United States other than those 
issued under the Federal Farm Loan Act or that Act 
as amended, all of which were issued prior to Mar. 
1, 1941. Such interest includes that received through 
partnerships and fiduciaries for all years and that 
received through personal service corporations for 
1918-21. For 1941, the partially tax-exempt interest, 
tabulated in Part I of this table, also includes taxable 
interest on Government obligations and dividends 
on share accounts in Federal savings and loan asso- 
ciations, reported on the nontaxable returns, Form 
1040. 

23 Other income includes income from fiduciaries 
for 1917; partially tax-exempt interest on Govern- 
ment obligations for 1917 and 1918; dividends from 
foreign corporations other than those with more than 
60 percent of gross income from sources in the United 
States, prior to 1934; dividends from all foreign 
corporations for 1934 and 1935; dividends from 
domestic corporations not subject to Federal income 
taxation for 1932-35; dividends on share accounts in 
Federal savings and loan associations for 1938-40; 
and dividends, interest, rents, annuities, and royal- 
ties, reported on Form 1040 A for 1941. 

s< Reported on individual returns. Contributions 
were not an allowable deduction for 1916. 

25 Other deductions on returns with net income 
include the amount distributable to beneficiaries 
reported on fiduciary returns for estates and trusts 
for all years. 

26 Capital net gain from sales of assets held more 
than two years (including that received through 
partnerships and fiduciaries) which was taxed at 
12)^ percent in lieu of normal tax and surtax for 1922- 
33. 

2' Capital net loss from sales of assets held more 
than two years, tabulated in other deductions for 
1924-28, and in net loss from real estate, stocks and 
bonds, for 1929-33, is only the amount reported as 
a deduction in computing net income or deficit 
except for 1932 and 1933 on the returns with no net 
income there is included also the capital net loss 
reported in schedule D. 

29 Taxe^ and interest paid exclude amounts reported 
in the schedules for business and for rents and roy- 
alties. A historical summary of taxes paid for the 
years 1927-32 and of interest paid for the years 1928- 
32, for returns with net income of $5,000 and over, 
showing separately the amounts reported in general 



deductions from total income and that reported in 
business deductions, is found in Statistics of Income 
for 1932, table8-A,p. 80. 

29 Net capital gain or loss from sales or exchanges 
of assets, regardless of time held, after certain per- 
centages depending on the time held and the limita- 
tion on capital loss, have been applied. The deduc- 
tion for net capital loss is limited to $2,000 for 1934-37. 
Beginning 1938, short-term applies to assets held 18 
months or less and long-term applies to assets held 
more than 18 months. Net short-term capital loss 
is not deductible in the current year but is carried 
forward to the succeeding year in an amount not in 
excess of the net income for the year in which the loss 
is sustained and can be deducted only to the extent 
of the net short-term capital gain in such succeeding 
year. The net long-term capital loss is deducted 
from total income for 1938-41. The net capital gain 
or loss excludes that received through partnerships 
for 1934-37 and that received through fiduciaries 
other than common trust funds for 1934-41. 

3" Net gain or loss from sales of property used in 
trade or business of a character which is subject to 
the allowance for depreciation. 

3' Taxable interest on Government obligations, re- 
ceived from Treasury notes issued on or after Dec. 
1, 1940, and from obligations of the United States or 
any agency or instrumentality thereof, issued on or 
after Mar. 1, 1941, is only the amount reported on 
taxable returns. The amount of taxable interest re- 
ported on nontaxable returns. Form 1040, is tabu- 
lated with partially tax-exempt interest in Part I of 
this table. 

32 Reported on individual returns. Form 1040, and 
exclude amounts reported in schedules for business 
profit and rents and royalties. Losses from fire, 
storm, shipwreck, or other casualty, or from theft, 
are those not compensated for by insurance or other- 
wise. 

33 Excludes income from "Professions and voca- 
tions." 

3< Included in "Other income." 

36 Included in "Partnership profit." 

'6 Included in "Other deductions." 

3' Net income, total deductions, and other deduc- 
tions have been adjusted to reflect the deduction for 
contributions. In the Statistics of Income for 1917, 
contributions are not included in general deductions 
and have not been deducted from net income. 

38 Exclusive of returns of married women making 
separate returns from husbands. 

3» Contributions for 1920 which are not available 
for returns with net income of $5,000 and over, are 
included in "Other deductions." 

<" Dividends on share accounts in Federal savings 
and loan associations is only the amount reported on 
taxable returns. The amount of such dividends re- 
ported on nontaxable returns, Form 1040, is tabulat- 
ed with partially tax-exempt interest in Part I of this 
table. 

<' Data not available, included in Washington. 

« Includes Alaska. 

<3 A correction. 



ESTATE TAX RETURNS 



239 



ESTATE TAX RETURNS 

SUMMARY DATA 

There were 17,396 estate tax returns filed during the calendar year 
of 1942, on which there is reported total gross estate of $2,737,132,894, 
net estate of $1,536,335,305, and Federal estate tax hability of $309,- 
690,782. As compared with the returns filed during the preceding 
calendar year, there is an increase of 274 returns, or 1.6 percent; gross 
estate decrease of $56,306,464, or 2.0 percent; net estate decrease of 
$39,432,837, or 2.5 percent; and tax liability increase of $16,291,852, 
or 5.6 percent. 

The 1,181 returns filed for estates of nonresident aliens show gross 
estate of $12,620,306; net estate of $11,454,698; and tax liability of 
$1,349,032. 

The 16,215 returns filed for estates of citizens and resident aliens 
show gross estate of $2,724,512,588, which includes $174,039,860 
reported on the 2,722 nontaxable returns. The 13,493 taxable returns 
show gross estate of $2,550,472,728, net estate of $1,077,143,241 sub- 
ject to basic tax and $1,524,633,667 subject to additional tax, and tax 
liability of $308,341,750. The tax liability consists of $14,733,749 net 
basic tax and $269,971,263 net additional tax, and $23,636,740 defense 
tax which is effective only under the Revenue Act of 1940. 

Tax credits for State inheritance taxes and for Federal gift taxes, 
amounting to $45,715,730, are claimed against the gross basic tax and 
a credit for Federal gift taxes of $253,002 is taken against the gross 
additional tax. The aggregate tax credits represent 13.9 percent of 
the total basic and additional taxes before credits. 

FEDERAL ESTATE TAX LAW 

The Federal estate tax is neither a property nor an inheritance tax. 
It is imposed upon the transfer of the entire net estate, not upon any 
particular legacy, devise, or distributive share, and the transfer of 
property is taxable although it escheats to the State for lack of heirs. 
A r^sum^ of the principal estate tax provisions, including rates, credits, 
and specific exemptions, applicable under each act from the Revenue 
Act of 1916 through the Revenue Act of 1941, is given on pages 296-299. 
The major changes in the Internal Revenue Code as amended by the 
Revenue Act of 1941, affecting the estate tax, are the repeal of the 
defense tax and an increase in tentative tax rates. 

An estate tax return is required for the estate of an individual whose 
gross estate, as defined by statute, exceeds in value the amount 
specified under the act in effect at date of death. On and after 
August 31, 1935, the effective date of the estate tax provisions of the 
Revenue Act of 1935, and prior to October 22, 1942, an estate tax 
return has been required for the estate of a citizen or resident alien, 
if the value of the gross estate at date of death exceeds $40,000, while 
the Revenue Act of 1934 requires a return if the gross estate exceeds 

240 



STATISTICS OF INCOME FOR 1941, PART 1 241 

$50,000. Earlier acts require a return for the estate of a resident 
citizen and resident alien if the value thereof exceeds $50,000 under 
the 1932 act; $100,000 under the 1926 act; and $50,000 under the 
1924 or prior acts. 

Prior to October 22, 1942, the effective date of the estate tax pro- 
visions of the Revenue Act of 1942, an estate tax return is required 
for the estate of a nonresident alien any part of whose estate, re- 
gardless of value, is situated in the United States at date of death. 
(The estate of a nonresident citizen who died prior to May 11, 1934, 
is subject to the same requirement.) 

Beginning August 31, 1935, the estate tax return is due 15 months 
after date of death and is required to be filed with the collector in 
whose district the decedent had his domicile at time of death. An 
extension of time for filing may be granted upon application to the 
Commissioner of Internal Revenue. Approximately 89 percent of the 
returns for estates of citizens and resident aliens filed during 1942 were 
filed without extensions of time. Regardless of when the return is 
filed, the estate is subject to the statutory provisions in efi'ect at date 
of death. 

The estate tax consists of (1) the basic estate tax, (2) the additional 
estate tax, which is the excess of a tentative tax over the basic tax, and 
(3) the defense tax restricted to the estates of individuals dying in the 
period June 26, 1940, through September 20, 1941 (effective period 
of the 1940 act). Both the basic tax and the tentative tax are com- 
puted at graduated rates. The basic tax provisions specify rates from 
1 percent of the net estate not in excess of $50,000, increasing to 20 
percent of the amount over $10,000,000. The tentative tax provisions 
of the 1941 act specify rates from 3 percent on the net estate not in 
excess of $5,000, progressing to 77 percent on the amount in excess of 
$10,000,000, and are an increase over the tentative rates of 2 percent 
of the net estate not in excess of $10,000 to 70 percent of the amount 
over $50,000,000 set forth in the 1935 act. 

RETURNS INCLUDED 

The estate tax returns used for this report are those filed in 1942 
regardless of the date on which the individual died or the revenue act 
under which the estate is taxed, excluding returns which show a total 
gross estate value below the statutory amount for which a return is 
required to be filed under the specific revenue act in effect at the time 
of death. The majority of returns filed for estates of citizens and 
resident aliens during the calendar year 1942 are subject to the 1935 
or subsequent acts. Of the 65 returns subject to earlier acts, 23 are 
filed under the 1934 act, 26 under the 1932 act, 10 under the 1926 act, 
and 6 under the 1924 or prior acts. No returns were filed during 1942 
for estates subject to the provisions of the Revenue Act of 1942 
effective October 22, 1942, and there were no returns for estates of 
nom-esident citizens who died prior to May 11, 1934. 

The data for this report are taken from the estate tax returns as 
filed, prior to audit by the Bureau of Internal Revenue. The total 
estate tax liability tabulated herein differs from the collections of such 
taxes during 1942 by reason of changes made upon audit and because 
extensions of time for payment, granted in exceptional cases for periods 
not to exceed 10 years in aggregate, may result in the tax being col- 



242 STATISTICS OF INCOME FOR 1941, PART 1 

lected subsequent to the year in whicli the return is filed. Further- 
more, collections include delinquent taxes, interest, and penalties, 
none of which are tabulated in this report. 

BASIC ITEMS 

Gross estate consists of real estate, tangible personal property, and 
intangible personal property. Under each category there is tabulated 
the value of jointly owned property, property transferred during the 
decedent's life, property transferred under power of appointment, 
property previously taxed, and all other property. The amoimt 
tabulated for each is the value of such property reported as a part of 
the total gross estate for estate tax purposes. In the case of jointly 
owned property, the entire property is prima facie a part of the 
decedent's gross estate. But it is not the intent of the statute that 
there should be included a greater part thereof than is represented 
by an outlay of funds which, in the first instance, were the decedent's 
own, or more than a fractional part equal to that of each of the other 
joint owners if none of them have parted with any consideration in 
its acquirement. Whether the entire property, or only a part, or 
none of it, enters into the makeup of gross estate depends on the 
actual circumstances of acquisition and of ownership. Property 
transferred during the decedent's life by means other than a bona 
fide sale for adequate and full consideration in money or money's 
worth is subject to estate tax if the transfer is one of several types 
which include transfers in contemplation of death; transfers con- 
ditioned upon the decedent's death; transfers under which the dece- 
dent reserved or retained the use or possession of the property or 
income therefrom; transfers under which the decedent retained the 
right to designate who shall possess or enjoy the property or income 
therefrom; and transfers under which the enjoyment of the trans- 
ferred property is subject, at decedent's death, to change through the 
exercise of power to alter, amend, revoke, or terminate. Property 
transferred under general power of appointment must be included in 
gross estate of the person exercising the power, if the power is exer- 
cised by will, or by deed, or other instrument in contemplation of 
death or to take effect at or after death. Property previously taxed 
includes property transferred to the decedent by gift within five years 
prior to death, or received by gift or inheritance from any person who 
died within five years prior to the death of the decedent, upon which a 
Federal estate tax or a gift tax has been paid. 

For estates of individuals who died on or after August 31, 1935, the 
value of gross estate may be determined, at the election of the executor, 
either as of the date of death or as of the date one year after death. 
When the value as of the latter date is selected, such value is referred 
to as the optional valuation. If the optional value is elected, property 
distributed, sold, exchanged, or otherwise disposed of within the year 
following death, must be valued as of the date of disposition. For 
estates of individuals who died prior to August 31, 1935, the value of 
the gross estate must be determined as of the date of death. 

Only the amount of taxable life insurance is included in the tabu- 
lated amount of gross estate. The entire amount of life insurance and 
the amount of tax-exempt life insurance are tabulated as information 
items. The tax-exempt insurance is life insurance receivable by bene- 
ficiaries other than the estate, not to exceed in aggregate $40,000 for 
any one estate. 



STATISTICS OF INCOME FOR 1941, PART 1 243 

Specific exemption of $40,000 is allowed as a deduction in computing 
the net estate for additional tax, except that prior to August 31, 1935, 
such exemption was $50,000; and a specific exemption of $100,000 is 
allowed as a deduction in computing the net estate for basic tax. 
For the estates subject to both basic and additional taxes, that is, 
estates of individuals who died since June 6, 1932, the tabulated 
specific exemption is that allowed for computing the additional tax 
only. The specific exemption allowed in computing the net estate 
under the 1926 act is $100,000, and $50,000 under the 1924 or prior 
acts. No specific exemption is authorized for the estates of nonresident 
aliens. 

Property previously taxed, net deduction, is the deduction, subject 
to certain conditions and limitations, allowed when there is included 
in the gross estate of an individual, property received by him by gift 
from any person within five years prior to his death, or property 
received by gift, bequest, or inheritance from any person who died 
within five years prior to his death, or property acquired in exchange 
for property so received. The property respecting which the deduc- 
tion is sought must have formed a part of the prior decedent's gross 
estate, situated in the United States, or have been included in the 
total amount of the donor's gifts made within five years prior to the 
decedent's death. An estate tax or a gift tax must actually have been 
paid in respect to such property and such a deduction in respect 
to the property must not have been allowable in determining the 
value of the net estate of the prior decedent. The deduction is 
limited to the value of such property as finally determined for the 
purpose of gift tax or for the purpose of the prior estate tax, or as 
it is valued in the decedent's gross estate, whichever is lower. This 
deduction is further reduced by that proportion of total deductions, 
except property previously taxed, which the value of property pre- 
viously taxed bears to gross estate. In the case of an estate subject 
to both the basic and the additional tax, the use of different specific 
exemptions for the purpose of each tax causes this net deduction for 
property previously taxed to differ also. For all such cases, the 
amount tabulated is the net deduction used in computing the net 
estate for additional tax. 

Net estate is the excess of gross estate over specified deductions. 
The value of net estate subject to the basic tax differs from the 
value of the net estate subject to additional tax because of the differ- 
ent specific exemptions allowed which directly affect total deductions 
and, as mentioned above, also result in different net deductions for 
property previously taxed. Estates of nonresident aliens, not being 
allowed the specific exemption, have the same net value for both taxes. 

Net estate before specific exemption is the excess of gross estate over 
deductions which exclude the tabulated specific exemption. 

Net estate for basic tax is the excess of gross estate over the sum of 
the deductions including the specific exemption of $100,000 allowed 
citizens and residents for the computation of basic tax. Net estate 
for basic tax applies to the estates of individuals who died since 
10:25 a. m., February 26, 1926. The tabulated amount of net 
estate for basic tax also includes the net estate subject to tax for the 
estates subject to the 1924 or prior acts under which the specific 
exemption is $50,000. 



244 STATISTICS OF INCOME FOR 1941, PART 1 

Net estate jor additional tax is the excess of gross estate over the 
deductions mcluding the specific exemption of $40,000 (or prior to 
August 31, 1935, $50,000) allowed citizens and residents for the 
computation of additional tax. Net estate for additional tax applies 
only to the estates of individuals who died subsequent to 5 p. m,, 
June 6, 1932. 

Basic tax is computed at the basic tax rates which have been in 
effect smce February 26, 1926. A specific exemption of $100,000 is 
allowed citizens and residents in computing the net estate for basic 
tax. The tax liability for estates subject to the 1924 or prior acts is 
tabulated as basic tax. 

Additional tax is a tax liability in addition to the basic tax, and is 
applicable only to the estates of individuals who died subsequent to 
5 p. m., June 6, 1932. The additional tax is the excess of a tentative 
tax, computed at the tentative tax rates, over the basic tax. A spe- 
cific exemption of $40,000 is allowed citizens and residents, since 
August 31, 1935, in computing the net estate for additional tax. 

Tax credits are allowable against both the basic tax and the addi- 
tional tax. The gift tax credit deductible from the basic tax is the 
sum of the total gift tax paid under the Revenue Act of 1924 on 
property included in gross estate and that portion of the gift tax 
paid under the Revenue Act of 1932 which does not exceed the propor- 
tion of the basic tax that the value of the included gift bears to gross 
estate. Also deductible from the basic tax is the credit for estate, 
inheritance, legacy, or succession taxes paid to the States, Territories, 
District of Columbia, or (after June 29, 1939) United States posses- 
sions; however, this deduction cannot exceed 80 percent of the basic 
tax after deducting the gift tax credit. The gift tax credit to be de- 
ducted from the additional tax is that part of the gift tax paid under 
the Revenue Act of 1932, not in excess of the proportion of the addi- 
tional tax that the value of the included gift bears to gross estate, 
and cannot exceed the balance of the gift tax not already credited 
in connection with the basic tax. No credit is allowed against the 
additional tax for the inheritance taxes paid to States and Territories, 
or for the gift tax paid under the 1924 act. 

Defense tax, repealed by the Revenue Act of 1941, is applicable only 
to estates of individuals who died within the period June 6, 1940, 
through September 20, 1941. The defense tax is 10 percent of the 
net estate tax otherwise payable. 

Total tax liability as tabulated in this report is the sum of net basic 
tax, net additional tax, and the defense tax when applicable. 

CLASSIFICATION OF RETURNS 

Estate tax returns are classified as returns for the estates of citizens 
and resident aliens or nonresident aliens. Returns for the estates of 
citizens and resident aliens are classified (1) as taxable or nontaxable, 
(2) by the applicable revenue acts, (3) by geographic divisions, and 
(4) by gross estate classes. The taxable returns arc further classified 
by net estate before s{)('cific exemption chisses. Dnta are presented by 
these classifications in the estate tax tables, but not all tabulated items 
are available for every classification. 

Citizens and resident aliens, or nonresident aliens. — Estates of citi- 
zens, whether residing in the United States or abroad, and estates of 
aliens residing in the IJnited States at date of death, are taxed under 



STATISTICS OF INCOME FOR 1941, PART 1 245 

provisions differing from those governing the tax liabihty of estates of 
nonresident aHens, and are segregated for that reason. 

Applicable revenue acts. — Estate tax returns are classified according 
to the revenue act in effect on the date of death of the individual 
whose estate is reported, and without regard to the fihng date. The 
four groups in this classification are returns filed under the Revenue 
Act of 1941, the Revenue Act of 1940, the Revenue Act of 1935, and 
the Revenue Act of 1934 and prior acts combined. Only the first 
three groups are classified by gross estate classes and by net estate 
before specific exemption classes. 

Taxable or nontaxable returns. — This classification is based on the 
existence or nonexistence of a tax liability. Returns are classified 
as taxable whether there is reported both an additional tax and a 
basic tax or only an additional tax. 

Gross estate classes. — This classification, applied only to returns 
filed under the 1935 and subsequent acts, is based on the value of 
total gross estate plus the amount of tax-exempt life insurance receiv- 
able by beneficiaries other than the estate, not to exceed in aggregate 
$40,000 for any one estate. There are 17 gross estate classes. 

Net estate before specific exemption classes. — This classification, 
applied only to returns filed under the 1935 and subsequent acts, is 
based on the sum of the net estate for additional tax and the specific 
exemption of $40,000 allowed in computing such tax. There are 30 
net estate classes. 

Geographic divisions. — This classification consists of 48 States, 
Alaska, Hawaii, and District of Columbia. The segregation of returns 
by States and Territories is determined by the location of the collec- 
tion district in which the return is filed, except for the two divisions, 
Alaska and District of Columbia, the segregation of which is deter- 
mined by the residence of the individual at time of death. 

ESTATE TAX TABLES 

Estate tax tables 1 through 5 present data for estates of citizens 
and resident aliens. Data for estates of nonresident aliens are shown 
in aggregate in table 6, which is a historical summary for all estate 
tax returns filed from September 9, 1916, through 1942. 

Data for estates of all citizens and resident aliens are tabulated in 
table 1, by applicable revenue acts, and by taxable and nontaxable 
returns; and in table 5 by States and Territories. Data in tables 
2 and 3 for taxable returns, and data in table 4 for nontaxable returns, 
are limited to the returns filed for estates of citizens and resident 
aliens who died on or after August 31, 1935. 



246 STATISTICS OF INCOME FOR 1941, PART 1 

Table 1 —Estate tax returns filed during 1H2 for estates of citizens i and resident 
XABLJJ. 1. ^cc o ^ returns, items of gross estate, deduc 



[Money figures in thou 



All acts 



Number of returns 

Gross estate, total 

Real estate,' total- 



Total 



10 
11 
12 
13 
14 

15 

16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 
27 

28 

29 

30 
31 
32 
33 
34 

36 
36 
37 

38 
30 
40 



Real estate not included in items 5-8... 

Jointly owned ,--;.-/'" 

Transfers during decedent s life. --. 

Transfers under power of appointment - 
Previously taxed ■ 



Tangible personal property, total. 



Tangible personal property not included in items 11-14. 

Jointly owned -,rv," 

Transfers during decedent s life 

Transfers under power of appointment. 

Previously taxed 



Intangible personal property, total 



Federal Government bonds,< total. 

Wholly tax-exempt -- 

Partially tax-exempt • 

Taxable 

State and municipal bonds 

Other bonds - ■ 

Corporate stock, common... 

Corporate stock, preferred 

Cash » • 

Mortgages and notes 

Taxable insurance (63 less 64) 

Other intangibles «. 



Deductions, total- 



Funeral and administrative expenses 

Debts of decedent: 

Mortgages on real estate 

All other debts - - 

Net losses during administration 

Support of dependents' v'Wi 

Charitable, public, and similar bequests, total. 

Educational, scientific, or literary institutions: 

Publicly owned 

Privately endowed 

Religious .-- 

Charitable and all other gifts ..... 

Property previously taxed, not deduction » 

Specific exemption 9. - 



Before specific exemption (2 less 28 plus 40) . 

For basic tax '" - 

For additional tax 



Basic tax before tax credits " - 

Tax credit for Federal gift taxes 

Tax credit for inheritance, etc., taxes ". 
Net basic tax (44 less 45 and 46) 



16, 215 
2, 724, 513 



465,274 



389, 562 

43, 798 

15, 933 

1.656 

14, 324 



42, 029 



39, 968 

559 

286 

33 

1,183 

2, 217. 210 



Taxable 



13, 493 
2, 550, 473 



400,009 



332, 890 

37,611 

14, 470 

1,545 

13, 492 



Nontaxable 



2,722 



174, 040 



65, 265 



36, %5 



152, 444 
37, 152 
107, 378 
7,914 
182. 209 
140, 868 
893, 500 
168, 258 
317, 533 
154. 693 
73, 314 
134, 392 



35,020 

469 

275 

33 

1,168 

2, 113, 499 



56. 672 

6,187 

1,463 

112 

832 



5,064 



4,947 
90 
11 

(») 
15 

103, 711 



1, 251, 795 



131, 701 

60, 534 

198, 775 

334 

11,320 
154, 633 

9,357 
22, 582 
15, 724 

100, 970 
44, 748 

649. 750 



2, 122, 468 
1,077,143 
1, 524, 634 



146, 771 
36, 825 
102, 389 
7,558 
180, 431 
135, 402 
857, 444 
163, 051 
296, 627 
144, 460 
65. 688 
123, 626 



1, 025, 592 



5,673 
327 

4,989 
356 

1,779 

5,466 
36, 056 

5,207 
20,9U6 
10. 233 

7,626 
10, 766 



226, 203 



60, 449 

90 

45,626 

14, 734 



121, 457 

35, 791 

141,618 

256 

10, 082 
131, 875 

8,389 
19, 367 
11.452 
92, 666 
44,114 
540, 400 



2, 06.5, 281 
1,077,143 
1, 524, 634 



10,244 

24, 743 

57, 157 

79 

1,238 

22, 758 



3,215 

4,272 

14, 304 

634 

109, 3,50 



60, 449 

90 

45, 020 

14. 734 



57, 187 



For footnotes, see p. 269. 



STATISTICS OF INCOME FOR 1941, PART 1 



247 



aliens, by taxable and nontaxable returns under the applicable acts: Number of 
tions, net estate, and tax 

sands of dollars] 



Applicable acts 




Internal Revenue Code 
as amended by 1941 
act (effective for es- 
tates of individuals 
who died in period 
Sept. 21, 1941, 
through Oct. 21, 1942) 


Internal Revenue Code 
as amended by 1940 
act (eflective for es- 
tates of individuals 
who died in period 
June 26, 1940, through 
Sept. 20. 1941) 


Act of 1932 as amended 
by 1935 act, 2 the In- 
ternal Revenue Code, 
and the Code as 
amended by 1939 act 
(eflective for estates 
of individuals who 
died in period Aug. 
31, 1935, through June 
25, 1940) 


Act of 1932 as amended 
by 1934 act,2 and all 
prior acts (eflective 
for estates of individ- 
uals ' who died be- 
fore Aug. 31, 1935) 




Taxable 


Nontaxable 


Taxable 


Nontaxable 


Taxable 


Nontaxable 


Taxable 


Nontaxable 




4,120 


858 


9, 086 


1,675 


249 


162 


38 


27 


1 


455, 208 


50, 329 


2, 070, 358 


111, 169 


20, 946 


10, 332 


3.961 


2,210 


2 


100, 183 


17, 773 


202, 178 


40, 953 


6,174 


5,641 


1.473 


897 


3 


83, 013 

9,352 

3,754 

110 

3,954 


15, 2.53 

1,896 

525 


244, 147 

27,308 

10, 012 

1,435 

9,276 


35, 612 

3,762 

758 

112 

710 


4,763 

588 
583 


4,927 
611 
180 


966 
363 
121 


880 
18 


4 
5 
6 




r 


99 


240 


23 


22 




8 






8,932 


1,497 


27, 470 


3,310 


513 


231 


50 


26 


9 


8,643 
147 
37 


1,473 
23 

1 

(.8) 

1 


25, 823 

318 

237 

33 

1,059 


3,237 

54 
11 


508 
1 
1 


211 
14 


46 
3 
(It) 


26 


10 

n 




1? 






13 


105 


9 


3 


5 


1 




14 






346,093 


31, 069 


1, 760, 709 


66, 906 


14, 259 


4, 459 


2,438 


1,287 


15 


31, 338 

2,873 

24,557 

3,908 

20,495 

24,068 

108, 701 

21,869 

73, 522 

36, 658 

9,210 

21,341 


1,992 

88 

1,626 

277 

683 

1,669 

11, 231 

1,501 

7,140 

3,119 

1,623 

2,2)3 


114, 632 

33, 907 

77, 076 

3, 650 

159, 520 

110,331 

744, 109 

140, 567 

219, 140 

105. 822 

56, 015 

100, 573 


3,413 

. 167 

3,176 

80 

1.078 

3,708 

23, 205 

3,422 

12, 808 

6,181 

5,363 

7,729 


722 

41 

681 


178 
32 
146 


79 

4 

75 


90 
50 
40 


16 
17 
18 
19 


344 

764 
4,015 

563 
3,468 
2,635 

426 
1,321 


18 
181 
1,191 
248 
846 
698 
617 
681 


71 
238 
619 

61 
496 
445 

37 
391 




?n 


18 
429 

35 
112 
330 
123 
144 


21 
22 
23 
34 
25 
26 
27 


230, 732 


61, 193 


777, 702 


148, 846 


14, 252 


13, 168 


2,906 


2,997 


28 


21, 220 

7,860 

18, 160 

52 

1,736 

9,331 

623 
1,713 
2,369 
4,727 
7,572 
164, 800 


2,767 

5,183 

12, 3.53 

3 

329 

6,079 

233 

457 

1,618 

3,871 

160 

34, 320 


98, 774 

27, 121 

122, 024 

126 

8,263 

121,978 

7,866 
17.644 

8,989 

87, 478 

36, 986 

363, 440 


6,567 

16, 329 

41. 359 

75 

836 

16, 215 

719 

2,689 
2,645 

10, 161 
474 

67, 000 


1,304 

600 

1,230 

76 

82 

554 


724 

2,740 
2, 735 

(15) 

66 
432 

15 
59 
100 
257 


159 

210 

203 

1 

11 

12 


196 

491 
710 


29 

30 
31 
3? 


17 
33 

1 
10 

8 
14 


33 
34 

35 


10 

84 

459 

446 

9,960 




36 


10 

2 

111 

2,200 


37 
38 
39 


6,480 


1,550 


40 


389, 276 
110, 952 
224, 476 


23,466 


1, 656, 096 

964, 199 

1, 292, 656 


29,324 


16, 655 
1,6.37 
6,695 


3,644 


3,256 
456 
808 


764 


41 

4? 










43 












4,205 

26 

3,230 

949 




56, 213 

63 

42, 372 

13, 777 




26 
1 

20 
5 




6 
J 




44 










45 








3 
2 




46 










47 













248 



STATISTICS OF INCOME FOR 1941, PART 1 



Table 1.^ — Estate tax returns filed during 194^ for estates of citizens * and resident 

returns, items of gross estate, deduc 

[Money figures in thou 



All acts 



Total 



Taxable 



Nontaxable 



53 



Additional tax before tax credit 

Tax credit for Federal gift taxes.. 

Net additional tax (48 less 49) 

Defense tax 13 

Total tax liability (47 plus 50 and 51) . . 

Information items: 

Intangible personal property, total (item 15) 

Intangible personal property not included in items 
59-62: 

Stocks and bonds 

Cash 5 

Mortgages and notes 

Taxable insurance (63 less 64) 

Other miscellaneous intangibles ' 

Jointly owned ..- 

Transfers during decedent's life 

Transfers under power of appointment , 

Previously taxed 

Gross insurance - -• 

Tax-exempt insurance'* - 



270, 224 

253 

269, 971 



270. 224 

253 

269, 971 



23,637 



23,637 



308, 342 



308, 342 



2, 217, 210 



2, 113, 499 



1, 402, 970 

268, 266 

136,758 

73, 314 

119, 423 

56, 283 

84, 603 

16, 301 

59,293 



1, 352, 425 

249, 756 

127, 479 

65, 688 

109, 421 

53, 236 

82,201 

16, 018 

57,276 



173, 637 
100,324 



160, 380 
84,692 



103, 711 



50. 645 
18, 510 
9,280 
7,626 
10, 002 
3,047 
2,402 
283 
2,016 



23,257 
16,631 



For footnotes, see p. 269. 



STATISTICS OF INCOME FOR 1941, PART 1 



249 



aliens, by taxable and nontaxable returns under the applicable acts: Number of 
tions, net estate, and tax — Continued 

Bands of dollars] 





AppliCa 


ble acts 






Internal Revenue Code 
as amended by 1941 
act (effective for es- 
tates of individuals 
who died in period 
Sept. 21, 1941, 
through Oct. 21, 1942) 


Internal Revenue Code 
as amended by 1940 
act (elTective for es- 
tates of individuals 
who died in period 
June 26, 1940, through 
Sept. 20, 1941) 


Act of 1932 as amended 
by 1935 act, « the In- 
ternal Revenue Code, 
and the Code as 
amended by 1939 act 
(eflective for estates 
of individuals who 
died in period Aug. 
31, 1935, through June 
25, 1940) 


Act of 1932 as amended 
by 1934 act,2 and all 
prior acts (effective 
for estates of individ- 
uals ' who died be- 
fore Aug 31, 1935) 




Taxable Nontaxable 


Taxable 


Nontaxable 


Taxable 


Nontaxable 


Taxable 


Nontaxable 




46, 973 
110 




222, 762 
136 




460 

7 

453 




29 




48 










49 


46, 863 




222, 626 






29 




50 














23, 637 












51 
















47, 812 




260, 041 




458 




31 




.5? 












346, 093 


31, 059 


1, 750, 709 


66, 906 


14, 259 


4,459 


2,438 


1,287 


63 


187, 410 
61, 669 
31, 865 
9,210 
19, 257 
13, 505 
11,896 
899 
10, 382 


15, 856 
6,165 
2,809 
1,623 
2,005 
1,379 
703 


1, 159, 232 
185, 185 
9.3,212 
56,015 
88, 830 
38, 292 
69, 152 
15, 089 
45, 702 


32, 364 
11, 488 
5.608 
5,363 
7,267 
1,488 
1,639 
283 
1,408 


5, 036 

2,528 

2,077 

426 

996 

1,224 

994 


1,754 
766 
527 
517 
587 
160 
61 


747 
374 
324 

37 
338 
216 
158 

30 
214 


572 
92 
336 
123 
144 
20 


54 
55 
56 
57 
58 
59 
60 




61 


520 


978 


89 




m 






28, 432 
19, 222 


5,668 
4,046 


120, 564 
64,549 


16, 051 
10, 688 


1,194 
768 


1,271 
753 


190 
153 


268 
145 


63 
64 



568767—44- 



-17 



250 



STATISTICS OF INCOME FOR 1941, PART 1 



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STATISTICS OF INCOME FOR 1941, PART 1 



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