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STATISTICS OF INCOME 
FOR 1942 

PART I 

COMPILED FROM INDIVIDUAL INCOME TAX 

RETURNS, TAXABLE FIDUCIARY INCOME TAX 

RETURNS, ESTATE TAX RETURNS. AND GIFT 

TAX RETURNS 

UNITED STATES TREASURY DEPARTMENT 
BUREAU OF INTERNAL REVENUE - WASHINGTON, D. C. 



U. S. TREASURY DEPARTMENT 

BUREAU OF INTERNAL REVENUE 



STATISTICS OF INCOME 
FOR 1942 



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 : 1945 



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

Price 55 cents 




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LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Kevenue, 

Washington, D. C, November 16, 1945. 
Sir: In accordance with section 63 of the Internal Revenue Code, 
which requires the annual preparation and publication of statistics 
with respect to the operation of Federal income tax laws, I have the 
honor to transmit herewith a report, "Statistics of Income for 1942, 
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 1942 filed in 1943. The report also contains 
tabulations of data from the estate tax' returns fded in 1943 for the 
estates of individuals irrespective of the date of death, and from the 
gift tax returns for 1942 filed in 1943. There are included historical 
presentations of significant data reported on the returns fik-d for 
earlier years, and a synopsis of tax rates, credits, and other provisions 
of the Federal tax laws which afiect the comparability of these 
historical data. 

Respectfully, 

Joseph D. Nunan, Jr., 
Commissioner oj Internal Revenue. 

Hon. Fred M. Vinson, 

Secretary oj the Treasury, 



CONTENTS 



Page 
Introduction 1-2 

INDIVIDUAL INCOME TAX RETURNS AND TAXABLE FIDUCIARY INCOMEITAX 

RETURNS 

Summary data 2-3 

Changes in law affecting tabulated data 3-4 

Returns included 5 

Tabulated data 5-8 

Selection of samples 6 

Estimated data 7-8 

Basic items 8-10 

Classification of returns 10-11 

Simple and cumulative distribution by net income classes 12-13 

Individual returns with no net income 14 

Surtax net income 14-15 

Family relationship — individual returns with net income 15-16 

Sources of income and deductions 17-29 

Government obligations and interest 29-31 

Net gain or loss from sales or exchanges of capital assets 31-36 

Medical and dental expenses 37-38 

Patterns of income 39-47 

Frequency distribution of returns by number of dependents classes 48-77 

Number of individual returns by counties, cities, and towns 80 

Comparability of income tax liability and tax collections 80 

Historical data 81-86 

Individual and fiduciary returns. 81 

Capital gain or loss 81-85 

Source Book of Statistics of Income 85 

Partnership returns, number of returns filed 85-86 

BASIC TABLES 

1. Population, percent — total returns to population, number of returns, 

income or deficit, and tax, by States and Territories — individual and 

taxable fiduciary returns 88-89 

1-A. Number of returns, income or deficit, and tax, by States and Ter- 
ritories — individual returns 90-91 

2. Number of returns, net income or deficit, exemption, credits, and tax 

analysis, by net income classes — individual and taxable fiduciary re- 
turns 92-99 

2-A. Number of returns, net income or deficit, exemption, credits, and tax 

analysis, by net income classes — individual returns 100-107 

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

by net income classes — taxable fiduciary returns 108-113 

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

by net income classes — individual and taxable fiduciary returns.. 114-116 
3-A. Cumulative distribution of number of returns, net income, and total 

tax, by net income classes — individual returns 117-119 

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

and family relationship — individual returns 120-122 

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

income classes and by sex and family relationship — individual re- 
turns . . 123-142 

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

and Territories — individual returns 143-151 

V 



■VI CONTENTS 

Page 

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

income classes — individual and taxable fiduciary returns 152-159 

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

income classes — individual returns 160-165 

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

fiduciary, by net income classes — taxable fiduciary returns 166-169 

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 170-209 

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

classes — individual returns 210-211 

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

classes — taxable fiduciary returns 212-213 

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

ries — optional returns, Form 1040A 214 

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

sex and family relationship — optional returns, Form 1040A 215-217 

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

and by sex and family relationship — optional returns, Form 1040A_ 218-227 

HISTORICAL TABLES 

14. Number of returns, net income or deficit, tax, and tax credits, 1913- 

1942 232-233 

15. Number of returns, net income or deficit, tax, and effective tax rate, 

by net income classes, 1914-1942 234-240 

16. Sources of income, deductions, and net income or deficit 1916-1942. 241-252 

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

tories, 1933-1942 253-259 

ESTATE TAX RETURNS 

Summary data 265 

Federal estate tax law 265-267 

Returns included, 267-268 

Basic items. -__ 268-271 

Classification of returns 271-272 

Nonresident aliens 272 

Estate tax tables 273-294 

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

and taxes, by revenue acts — taxable and nontaxable returns _. 274-277 

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

and taxes, by net estate classes — -taxable returns ._ 278-283 

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

and taxes, by gross estate classes — ^taxable returns 284-287 

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

(or no net estate) before exemption, by gross estate classes — 
nontaxable returns 288-291 

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

able returns, by States and Territories — taxable and nontaxable 
returns 292-293 

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

filed, Sept. 9, 1916, through Dec. 31, 1943 294 

GIFT TAX RETURNS 

Summary data 299 

Gift tax law 299-300 

Tabulated data 300-302 

Classification of returns 302 

Identical donors 302-303 

Gift tax tables 303-309 

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

ductions, net gifts, and tax, by net gift classes — taxable and 
nontaxalole returns 303-304 

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 305-306 



CONTENTS VII 

Gift tax tables — Continued. Page 

3. Value of gifts transferred in trust, and of gifts otherwise trans- 307 

ferred, by type of property — -all returns 

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

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

of identical donors 307 

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

years classes — ^taxable returns of identical donors who filed tax- 
able returns for prior j^ears 308 

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

1932-1942 309 

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

Individual and fiduciary returns: 

A. Requirements for filing, amount of personal exemption, credit for 

dependents, and normal tax rates, 1913-1942 312-317 

B. Surtax rates and total surtax, 1913-1942 318-321 

C. Optional tax (individual returns, Form 1040A, only), 1941-1942_ 322-323 

D. Provisions pertaining to capital gains and losses, excess-profits tax, 

taxes paid to foreign countries, and earned income credit, 1917- 

1942 324-327 

Estate tax returns: 

E. Requirements for filing, amount of exemption, tax credits, tax 

rates, and total estate tax, 1916-1943 328-331 

Gift tax returns: 

F. Requirements for filing, amount of exclusion, deductions, tax rates, 

and total gift tax, 1924-1942 332-333 

INCOME TAX FORMS 

Facsimiles of Forms 1040, 1040A, 1041, and 1065, for 1942 336-361 

Index 363-375 



STATISTICS OF INCOME FOR 1942, 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 classifications 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 mcome data and tax 
data tabulated from the individual income tax returns and the tax- 
able fiduciary income tax returns for 1942. 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, dift'er in many respects from returns. Form 1040, but 
are classified in so far as possible to correspond with the classifications 
for 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 coQipos- 
ite data, while others present data for each form 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 fidu- 
ciary 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 returns of income, 
Form 1065; however, each partner is required to report on his indi- 
vidual income tax return his share of the profit from any partnership 
of which he is a member. Facsimiles of the 1942 income tax returns, 
Forms 1040, 1040A, 1041, and the partnership return of income, 
Form 1065, are inserted at the close of this report. 

Data pertaining to the estate tax returns are compiled from returns 
filed during the calendar year 1943, iiTCspective of the date of death of 
the individual or the revenue act under which the estate is taxed. 
Data concerning the gross estate, deductions, specific exemption, 
estate tax, and tax credits, are presented in five tables by appropriate 
classifications, and a brief summary of all estate tax returns filed 
since September 9, 1916, completes the analysis. 



2 STATISTICS OF INCOME FOR 194 2, PART 1 

Information regarding property transferred by gift during 1942 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 each year 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. 

A preliminary report of statistics compiled from the individual 
returns and taxable fiduciary returns for 1942 was published June 26, 
1944, and certain data from this complete report were made pubUc 
in a press release on March 31, 1945, and in the Bulletin of the Treasury 
Department for April 1945. 

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 1942 is 36,700,729, comprising 
20,513,207 individual returns. Form 1040; 16,106,039 optional returns, 
Form 1040A, filed by individuals whose gross income is from certain 
sources only and is not more than $3,000; and 81,483 taxable fiduciary 
returns. Form 1041, filed for estates and trusts. As compared with 
the income year 1941, there is an increase of 10,745,928 returns, or 
41.4 percent. The increase in taxable returns is 57.6 percent, and in 
nontaxable returns 6.7 percent. 

The total net income tabulated from these returns is $78,889,361 ,656, 
an increase of $20,021,336,262, or 34.0 percent over 1941. The 
tabulated net income includes gross income of $25,715,974,137 
reported on individual returns. Form 1040A, which do not provide 
for the reporting of net income. Approximately 64 percent of the 
increase in net income is reported on returns with net income under 
$3,000. 

There are 27,718,534 taxable returns, of which 27,637,051 are 
individual returns with $66,761,228,643 net income and $8,823,041,463 
tax hability, and 81,483 are fiduciary returns with $299,632,860 net 
income taxable to the fiduciary and $103,670,460 tax liability. The 
total tax of $8,926,711,923 is an increase of $5,018,760,922, or 128.4 
percent over the previous year. The average tax for taxable returns 
is $322, as compared with $222 for 1941, and the effective tax rate is 
13.3 percent, as compared with 8.5 percent for 1941. 

The normal tax and surtax liability of $7,165,172,425 is reported on 
16,333,146 individual returns, Form 1040, and 81,044 taxable fiduciary 
returns, Form 1041. The alternative tax of $443,592,738 is reported 
on 12,507 individual returns, Form 1040, and 439 taxable fiduciary 
returns. Form 1041. An optional tax of $1,317,946,760 is reported on 
11,291,398 individual returns. Form 1040A, in lieu of the normal tax 
and surtax. 

Of the 8,982,195 nontaxable returns, 8,819,059 show net income of 
$11,828,500,153 — nontaxable because exemptions and credits exceed 



STATISTICS OF INCOME FOR 1942, PART 1 3 

the net income; and 163,136 show a deficit of $198,598,196 — returns 
on which deductions equal or exceed total income. 

For all returns with net income, the average tax is $244 and the 
effective tax rate is 11.3 percent, as compared with the average tax 
of $151 and the effective tax rate of 6.6 percent, respectively, for 1941, 

The number of returns, amounts of net income, deficit, and taxes, 
for 1942 and 1941, together with the amount and percent of increase 
or decrease, are shown in the following table: 

Individual returns and taxable fiduciary returns, 1942 and 1941: Number of returns, 
net income, deficit, and taxes' 

[Money figures in thousands of dollars] 





1942 


1941 


Increase or decrease (— ) 




Number or 
amount 


Percent 


Total individual and taxable fiduciary returns: 
Number of returns . . . 


36, 700, 729 

78, 889, 362 

198, 598 

8,926,712 


25, 954, 801 

58, 868, 025 

292, 023 

3,907,951 


10, 745, 928 

20, 021, 336 

-93, 424 

6, 018, 761 


41.40 


Net income i ' - . . . 


34.01 


Deficit 2 - . 


-31.99 


Total tax ^ 


128.42 






Taxable individual and fiduciary returns: 
With net income: 

Number of returns - - 


27, 718, 534 

67, 060, 862 

8, 926, 712 


17, 587, 471 

45, 902, 884 

3, 905, 625 


10, 131, 063 

21, 157, 978 

5, 021, 087 


57.60 


Net income ' 


46.09 


Tax 3 . - --. -.- 


128. 56 








1, 445, 042 
5,720,130 
* 443, 593 


556, 019 

1,927,715 

1, 092, 261 

1,150 

328, 479 


889, 023 

3,792,415 

-648, 668 

-1, 150 

989, 468 


159. 89 


Surtax .. _ .- .- - . . .- 


196. 73 


Alternative tax.- . 


-59. 39 


Defense tax 




Optional tax 


1, 317, 947 


301.23 






With no net income (individual returns): 




297 
7,573 
2,326 


-297 
-7, 573 
-2,326 




Deficit 






Alternative tax 












Nontaxable individual returns: 
With net income: ^ 

Number of returns 


8, 819, 0,59 
11,828,500 

163, 136 

198, 598 


8, 267, 502 
12, 965, 141 

99, 531 
284, 449 


551, 557 
-1,136,641 

63, 605 

-85, 851 


6.67 




-8.77 


With no net income: 2 

Number of returns -.. 


63.90 


Deficit - . - 


-30. 18 







For footnotes, see p. 78. 



CHANGES IN LAW AFFECTING TABULATED DATA 

The Internal Revenue Code.is amended by the Revenue Act of 1942. 
Among the changes affecting the comparability of the income and tax 
data for individual and fiduciary returns with taxable years begin- 
ning on or after January 1, 1942, with data for the previous year are: 

(a) The minimum amount of gross income for which a return is 
required to be filed is reduced from $1,500 to $1,200 for a married 
person living with husband or wife for the entire taxable year; and 
from $750 to $500 for a single person, a m.arried person not living with 
husband or wife for any part of the taxable year, an estate, and a trust. 

(J)) The personal exemxption is reduced from $1,500 to $1,200 for a 
person who, during the entire taxable year, was head of a family, or 
was married and living with husband or wife; and from $750 to $500 
for a suigle person, a married person not living with husband or wife 



4 STATISTICS OF INCOME FOR 1942, PART 1 

any part of the taxable year, and an estate. The credit on Form 1040 
for a dependent is reduced from $400 to $350. 

(c) The normal tax rate is increased from 4 percent to 6 percent, and 
the surtax rate of 6 percent of the first $2,000 of surtax net income 
progressing to 77 percent of surtax net income in excess of $5,000,000, 
is increased to 13 percent of the first $2,000 of surtax net income pro- 
gressing to 82 percent of surtax net income in excess of $200,000. 

(d) The optional return. Form 1040A, is no longer permitted to be 
used by a taxpayer receiving rent and royalty income. The deduction 
on Form 1040A for a dependent is reduced from $400 to $385 and the 
marital status is determined as of July 1 instead of the last day of the 
taxable year as was the case last year. The optional tax is increased 
to reflect the changes in rates for normal tax and surtax. 

(e) Personnel below the grade of commissioned officer in the mili- 
tary or naval forces of the United States exclude from gross income 
salary received from active service in such forces to the extent of 
$250 if single and not the head of a family, or $300 if married or the 
head of a family. The filing of returns is automatically postponed for 
all members of the military or naval forces serving outside the con- 
tinental United States. 

(/) Amortizable bond premium is a deduction against interest 
received; and medical, dental, etc., expenses paid during the taxable 
year not compensated for by insurance or otherwise are allowed as a 
deduction from gross income to the extent that such expenses exceed 

5 percent of net income computed without regard to the medical ex- 
penses. However, the medical expense deduction is limited to $2,500 
in the case of husband and wife who file a joint return, or the head of 
a family, and to $1,250 for all other individuals. 

(g) The definition of capital assets, as set forth in the capital gain 
and loss provisions of the Code, is changed to exclude real property 
used in trade or business. 

The meaning of short-term, as applied to capital gains and losses, is 
changed from 18 months or less to 6 months or less and that of long- 
term from more than 18 months to more than 6 months. Only 50 
percent of the gain or loss recognized upon the sales or exchanges of 
capital assets held more than six months is taken into account in 
computing net income; formerly 66^3 percent of the gain or loss from 
sales of capital assets held more than 18 months but not more than 24 
months and 50 percent of the gain or loss from such sales held more 
than 24 months, were taken into account. Losses from sales or ex- 
changes of capital assets are allowed as a deduction only to the extent 
of the gains from such sales or exchanges plus the net income computed 
without regard to such gains or losses, or $1,000, whichever is smaller. 
Formerly, the short-term capital loss was allowed only to the extent of 
short-term gain; and long-term capital loss was allowed to the extent 
of long-term capital gain and to the extent of other income which in- 
cluded the net short-term capital gain. 

(h) In the computation of alternative tax, the rate applicable to 
long-term gains from sales or exchanges of capital assets is changed 
from 30 percent of the net long-term capital gain to 50 percent of the 
excess of net long-term capital gain over net short-term capital loss. 
There is no alternative tax in the case of a net loss from sales or ex- 
changes of capital assets, but the deduction for such a net loss is 
limited as described above. 



STATISTICS OF INCOME FOR 194 2, PART 1 5 

RETURNS INCLUDED 

The returns included in this report are, in general, for the calendar 
year 1942. However, there are included returns for a fiscal year 
ending within the period July 1942 through June 1943, and returns for 
a part year with the greater part of the accounting period in 1942. 

The returns from which data are tabulated are individual returns, 
Form 1040, 1040A, and 1040B, and fiduciary returns with net mcome 
taxable to the fiduciar}^, Form 1041, filed for estates and trusts. The 
individual return, Form 1040, is filed by citizens and resident aliens 
except that individuals whose gross income is not more than $3,000 
and is wholly from salaries and wages, dividends, interest, and annui- 
ties, may elect to file the optional return, Form 1040A. The latter 
form does not provide for reporting deductions or net income. Return 
Form 1040B is filed by nonresident aliens with business or office within 
the United States Tentative returns are not included and amended 
returns are used only if the original returns are excluded. 

Statistical data are taken from unaudited returns, prior to any 
revision that may be made as a result of audit by the Bureau of 
Internal Revenue. Facsimiles of individual returns. Form 1040 and 
1040A, and of the fiduciary return. Form 1041, are on pages 336-353; 

Returns with net income of less than $500 or with no net income 
appear in statistics for the reason that returns are required to be filed 
for {a) individuals and estates on the basis of specified amounts of 
gross income without regard to deductions or the amount of net in- 
come, (6) trusts with net income of $100 or over, or with a nonresident 
alien beneficiary regardless of the amount of net income, (c) deceased 
persons, if the gross income in the period prior to death is equal to or 
in excess of the allowable personal exemption, and (d) taxpayers who 
change their accounting period, if the gross income during the interim 
equals or exceeds the allowable personal exemption. 

TABULATED DATA 

Statistical data for the individual returns. Forms 1040 (including 
1040B) and 1040A, and taxable fiduciary returns, Form 1041, are 
presented in detail in the basic tables of this report. The text tables 
in some cases present a summary of data in the basic tables, and in 
other cases present data not elsewhere tabulated Data for individ- 
ual returns with no net income, in both basic and text tables, are in 
aggregate, except in one text table on page 14, which shows an analysis 
of these returns by deficit classes. 

Composite data for taxable individual returns, Form 1040, and 
taxable fiduciary returns, Form 1041, are tabulated in basic tables 1, 
2, 3, and 7 and in three text tables on pages 3, 18, and 32-34. 

Data for taxable fiduciary returns, exclusively, are presented in 
detail in basic tables 2-B, 7-B, and 10. Also certain aggregate data 
for tliese returns are shown in basic table 8. Data for the taxable 
fiduciary returns are completely tabulated from each return, and 
include data from taxable returns for estates and trusts improperly 
filed on Form 1040. In tabulating data from the returns improperly 
filed on Form 1040, an adjustment is made whereby the amount dis- 
tributable to beneficiaries (if any) is removed from other deductions 
and total deductions, and tabulated under its proper caption. 



6 STATISTICS OF INCOME FOR 1942, PART 1 

Data for individual returns, exclusively, are presented in detail in 
basic tables 1-A, 2-A, 3-A, 4, 5, 6, 7-A, 9, 11, 12, and 13, the last 
three of which contain data for the optional returns. Form 1040A, 
only. Also, a limited number of items for individual returns are 
tabulated in basic table 8. Certain text tables present summaries of 
these basic data; other text tables present data with respect to patterns 
of income, number of dependents, and, for the first time, additional 
data regarding surtax, medical expenses, and gain or loss from sale of 
capital assets. Data are completely tabulated from a portion of the 
returns. Form 1040, while data for the remaining returns, Form 1040, 
and for returns Form 1040 A are estimated from samples of such 
returns by methods described in the two paragraphs on estimated 
data, pages 7-8. 

Data for individuals w^ho reported on the optional return, Form 
1040A, are tabulated separately from data reported on Form 1040. 
The optional returns, Form 1040A, for 1942, may be filed 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, and annuities. It will be noted 
that receipts from rents and royalties are not reported on this form, as 
was allowed last year. Deductions and the amount of net income 
are not reported; therefore, a classification of the returns, Form 1040A, 
cannot be made on the basis of net income. Wherever the net income 
classification appears, data for the optional returns are shown in 
aggregate only. In tables showing both the aggregate data from Form 
1040A and detailed data from Foi-ni 1040, the amount of gross income 
reported on Form 1040 A 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 ascer- 
tained from the taxpayer's status as indicated on the return. Earned 
income credit is estimated at 9.4 percent of the gross income (equiv- 
alent to 10 percent of the income after deductions aggregating 6 
percent of the gross income). Three basic tables, 11, 12, and 13, and 
Part II in each of the two text tables on pages 46-47 and 68-77, 
present in detail, information from individual returns. Form 1040A, 
exclusively. 

Data for individual retm-ns, Form 1040, are completely tabulated 
from (1) returns with net income of $5,000 and over, (2) approximately 
106,000 returns with net income under $5,000 (taxable and nonta.x- 
able) which show total receipts of $25,000 or more from a business or 
profession, and (3) returns with net deficit of $5,000 or more as well 
as approximately 13,000 returns with net deficit under $5,000. Data 
are estimated on the basis of samples, for individual returns. Form 
1040, with net income under $5,000 (taxable and nontaxable), other 
than those described in (2) above; returns. Form 1040, with no net 
income, showing a deficit of under $5,000, other than those set forth 
in (3) above; and returns. Form 1040A (taxable and nontaxable). 

Selection of samples. — The samples which provide the basis for the 
1942 estimated data for individual returns are selected from the tax- 
able and nontaxable returns filed in each of the 64 collection districts. 
The sample for returns. Form 1040, is approxunatc^lv 3 percent each 
of the taxable and nontaxable returns in each disti-ict. Unlike prior 
years, the 1942 sample for nontaxable returns includes the sample for 
returns with no net income showing a deficit under $5,000. The 



STATISTICS OF INCOME FOR 19 42, PART 1 7 

sample for returns, Form 1040 A, is also approximately 3 percent each 
of taxable and nontaxable returns from every district. 

The aggregate number of individual returns selected for the various 
samples is approximately 1,028,000, consisting of (1) approximately 
569,000 returns, Form 1040, with net income under $5,000, (2) approx- 
imately 4,200 returns, Form 1040, with no net income showing a net 
deficit under $5,000, and (3) approximately 455,000 returns, Form 
1040A. 

The number of returns in the samples for 1942 is somewhat smaller 
than that for 1941, when approximately 5 percent each of taxable and 
nontaxable returns, Forms 1040 and 1040A, was selected The 1941 
sample of nontaxable returns, Form 1040, did not include returns 
with no net income. 

Estimated data, Form 1040 A. — Estimated data for returns, Form 
1040A, are computed separately for the taxable and nontaxable 
returns in each State by applying to the various data in the sample of 
each gross income class of each family relationship, the appropriate 
ratio of the number of returns in the sample to the number of returns 
filed in each State. The total number of taxable and nontaxable 
returns filed in each State is secured from records of the Bureau of 
Internal Revenue. 

Estimated data, Form IO4O. — For returns, Form 1040, with net 
income under $5,000, estim.ated data are computed separately for 
the taxable and nontaxable returns in each income class of each State. 
The total number of taxable and nontaxable returns filed in each 
State is obtained from records of the Bureau of Internal Revenue. 
From the total taxable and total nontaxable returns filed there is sub- 
tracted the number of taxable and nontaxable returns, respectively, 
from which data are completely tabulated. This results in the nurn- 
ber of taxable and nontaxable returns in each State for which esti- 
mated data are to be computed. After separating the nontaxable 
returns into those with net income and those with no net income, 
estimated data are secured by applying to the various data of the 
sample in each net incom^e class of the taxable and nontaxable returns 
with net income, and to the various data of the sample for returns with 
no net income in aggregate, the appropriate ratio of the number of 
returns in the sample to the number of returns for which data are 
to be computed. 

The tabulated data in this report for the taxable returns in net 
income classes under $5,000 are a combination of (a) estimated data 
for taxable returns. Form 1040, (b) the completely tabulated data 
from approximately 94,000 taxable returns. Form 1040, and (c) in 
tables showing composite data, approximately 69,500 fiduciary re- 
turns, Form 1041. The tabulated data for nontaxable returns in 
net income classes under $5,000 are a combination of (a) estimated 
data for nontaxable returns. Form 1040, and • (6) the completely 
tabulated data from approximately 12,000 nontaxable returns. Form 
1040, with net income. The tabulated data for returns with no net 
income showing a net deficit under $5,000 are a combination of (a) esti- 
mated data for returns. Form 1040, with no net income, and (b) the 
completely tabulated data from approximately 13,000 returns. Form 
1040, with no net income. This is the first year in which data for the 
returns with no net income are estimated. The aggregate number of 
returns in the samples for returns, Form 1040, with net income, 



"8 STATISTICS OF INCOME FOR 194 2, PART 1 

together with the number of returns, Form 1040 and 1041, for wliich 
data are completely tabulated, is approximately 744,000, representing 
3.9 percent of the total number of returns, Form 1040 and 1041, in 
the net income classes under $5,000. 

Unlike 1941, no estimate is made of the number of returns with net 
income under $5,000 on which salaries and wages are reported nor on 
which dividends are reported; neither is there available for 1942 the 
number of returns with net income of $5,000 and over on which each 
specific source of income and deduction is reported. No tabulation is 
available for the frequency of selected sources of income or loss dis- 
tributed by net income classes and by size of the selected source of 
income or loss. The business activity reported by sole proprietors 
is not classified by industrial groups in this report. 

BASIC ITEMS 

Net income, for individual returns, means the excess of total income 
over total deductions. Net incom.e for fiduciary returns, means the 
net income taxable to the fiduciary, that is, the excess of total income 
over the sum of total deductions and amount distributable to bene- 
ficiaries. In the computation of net income, a net gain from sales or 
exchanges of capital assets is included in total income to the extent 
provided by law (regardless of whether the alternative tax is imposed) 
or, in the case of a net loss from such sales or exchanges, the loss is 
included in total deductions to the extent provided under the limita- 
tion on capital losses. Net income is not reported on the optional 
returns. Form 1040A, therefore, gross income is tabulated as net 
income. 

Dejicit, for individual returns with no net income, means the excess 
of total deductions over total income. In the computation of deficit, 
a net gain from sales or exchanges of capital assets is included in total 
income to the extent provided by law or, in the case of a net loss from 
such sales and exchanges, the loss is included in total deductions to the 
extent provided under the limitation on capital losses. Fiduciary 
returns with no net income are not tabulated in this report. 

Surtax net income, for individual retuins with normal tax and surtax 
liability, is the excess of net income over the sum of peisonal exemption 
and credit foi- dependents; for returns with alternative tax liability, the 
surtax net income is net income reduced by (1) excess of the net 
long-term capital gain over the net short-term capital loss, (2) credit 
for personal exemption, and (3) credit for dependents. Surtax net 
income, for fiduciary returns with normal tax and surtax liability, is 
the excess of net income taxable to the fiduciar}^ over personal exemp- 
tion allowable to an estate or the credit allowable to a trust in lieu 
thereof; for fi(hieiary returns with alternative tax liability, surtax net 
income is net income reduced by (1) excess of the net loiig-teim capital 
gain over the net short-term capital loss, and (2) credit for peisonal 
exemption allowable to an estate or the credit allowable to a trust in 
lieu thereof. 

Net income subject to normal tax, for individual retuins, is the surtax 
net income less paitially tax-exempt interest on Government obliga- 
tions, partially tax-exempt dividends on share accounts in Federal 
savings and loan associations, and earned income credit. Net income 
subject to normal tax, for fiduciary returns, is the surtax net income 



STATISTICS OF INCOME FOR 1942, PART 1 9 

less the fiduciary's share of partially tax-exempt interest on Govern- 
ment obligations and partially tax-exempt dividends on share accounts 
in Federal savings and loan association. 

Normal tax and svrtao; liability is based on the net inccme. The 
noimal tax is 6 peicent of the net income subject to normal tax. 
Surtax is imposed on the entire surtax net income at graduated lates 
ranging from 13 percent on the fiist $2,000 to 82 percent on surtax net 
income over $200,000. Normal tax and surtax liability is repoited on 
(o) returns which show no sales or exchanges of capital assets, (b) 
returns with an excess of net short-teim capital gain over net long- 
term capital loss, (c) returns showing an excess of net long-term capital 
gain ovei- net short-term capital loss, if the combined noimsl tax and 
surtax is less than the alternative tax, and (d) returns showing a net 
loss from sales and exchanges of capital assets. 

Alternative tax liability is the sum of {a) the normal tax and surtax 
(partial tax) computed on net income reduced for this purpose by the 
excess of the net long-term capital gain over the net short-term 
capital loss, and (6) 50 percent of such excess. The normal tax and 
surtax rates are the same as stated above. The alternative tax liability 
is reported on returns showing an excess of net long-term capital 
gain over net short-term capital loss, but only if the alternative tax 
is less than the combined normal tax and surtax on net income which 
includes the net gain from sales or exchanges of capital assets. 

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

Total tax, as tabulated in this report, is the aggregate of normal tax, 
surtax, alternative tax, and the optional tax paid in lieu of normal tax 
and surtax and reported on the optional returns, Form 1040A. 
Credit for income tax paid at source or income tax paid to a foreign 
country or United States possession has not been deducted. 

Personal exemption allowable for a single person, a married person 
not living with husband or wife, or an estate, is $500; for a person who, 
din-ing the entire taxable j^ear, was head of a family or was married 
and living with husband or wife, the personal exemption is $1,200. 
A credit of $100 against net income is allowable for a trust in lieu of 
personal exemption. If the marital 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 sucli change, whereas the marital status and personal exemp- 
tion of an individual who files the optional return, Form 1040A, is 
determined as of July 1, 1942, without regard to any change that 
may have occurred during the year. 

Credit for dependent of $350 is allowable against net income re- 
ported on Form 1040, for each person (other than husband and wife) 
under 18 years of age, or incapable of self-support because mentally 
or physically defective, w^hose chief support was received from the 
taxpayer. If the taxpayer's status with regard to dependents changed 
during the year, the credit is prorated according to the number of 
months before and after such change when reported on Form 1040. 
A credit of $385 is allowable against gross income reported on Form 
1040A, for each dependent as of July 1, 1942, without regard to 
changes that occur diu'ing the year. In the case of a taxpayer who 
is the head of a family only by reason of one or more dependents for 

639257 — 45 2 



10 STATISTICS OF INCOME FOR 19 42, PART 1 

whom he would be entitled to credit, a credit is allowable for each of 
such dependents except one. 

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 tabulated for the optional 
returns, Form 1040A, is estimated at 9.4 percent of the gross income 
(equivalent to 10 percent of the income after deductions aggregating 
6 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, (4) by family relationship, (5) by patterns of 
income, and (6) by number of dependents. Taxable returns. Form 
1040, are classified by type of tax liability and the returns with 
normal tax and surtax are segregated into two surtax net income 
classes. 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. Data in this report arc presented by these classifications 
but not all 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. 

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

Returns with net income or no net income. — Returns are classified as 
returns wdth 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. Individual returns. Form 1040A, show 
gross income but no deductions, therefore are classified as returns 
with net income. 

N'et income classes. — Returns with net income are segregated into 
49 net income classes based on the amount of net income, except that 
returns. Form 1040A, which do not provide for the amount of net 
income, are shown in aggregate. The number of income classes under 
$5,000 is increased from 8 classes in 1941 to 15 classes in 1942, so that 
data may be presented in classes of $250 intervals for the returns with 
net income under $3,000, and in classes of $500 intervals for the returns 
with net income of $3,000 and under $5,000. 

Surtax net income classes. — Individual returns with normal tax and 
surtax are classified into two groups, depending on the amount 
of surtax net income. Returns with surtax net income not over $2,000 
are segregated from those with surtax net income over $2,000, for the 
analysis of surtax net income in one text table. 

Gross income classes. — The optional returns. Form 1040A, are segrcr 
gated into 11 gross income classes of $250 intervals based on the 
amount of gross income. This is an increase of five classes over those 
used in the basic tables last year. The $100 interval classes used last 
year in special tabulations for returns. Form 1040A, are discontinued. 



STATISTICS OF INCOME FOR 194 2, PART 1 H 

Deficit classes.- — Individual returns with no net income arc segre- 
gated according to the amount of net deficit, into 10 deficit classes for 
one text table. 

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 
collection district in which the return is filed, except for the two 
divisions, Alaska and District of Columbia, the segregation of which is 
determined by the address of the taxpayer. The tabulation of 
income by this classification does not represent what may be called 
the geographic distribution of 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 to determine from the 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, 
applied only to individual returns with net income, are based on the 
taxpayer's marital status. For the individual who filed Form 1040, 
the marital status is as of the last day of the taxable year. This is 
determined from schedule D and question 2, page 2, together with 
any other information concerning personal exemption and credit for 
dependents given elsewhere on the return. In case the individual 
elected to file Form 1040A, the marital status is as of July 1, 1942. 
The five classifications for family relationship are: Joint returns of 
husbands and wives, separate returns of husbands and wives, com- 
munity property returns, returns of single persons who are heads of 
families, and returns of single persons who are not heads of families. 
Returns in each classification, except joint returns of husbands and 
wives, are classifi.ed also as returns of men or returns of women. 

Patterns of income. — The classification, patterns of income, is based 
on the original soiu-ce of income, that is, whether the income is from 
salaries and/or from other sources, and the amount of income from 
such other sources. On this basis, six patterns of income are estab- 
lished, as follows: Income solely from salaries; income from salaries 
and less than $100 other income; income from salaries and $100-$200 
other income; income from salaries and $200-$500 other income; in- 
come from salaries and $500 or more other income ; and income solely 
from sources other than salaries. This classification differs from the 
patterns of income used for classification of returns. Form 1040A, in 
the table shown on pages 53-55 of last year's report. 

Number of dependents classes. — The classification for number of de- 
pendents is applied only to the individual returns with net income and 
is based on the number of dependents for which credit is allowable 
against net income on Form 1040, or against gross income on Form 
1040A. The eight classes are: No dependents, one class each for 
one through six dependents, and the last, seven or more dependents. 
This classification for number of dependents is similar to the classi- 
fication, credit for dependents, used for the tabulation of returns, 
Forai 1040A, on pages 57-64 of last year's report. 

The industrial activity of sole proprietors who report profit or loss 
from business or profession in 1942 is not classified. It is anticipated 



12 



STATISTICS OF INCOME FOR 1942, PART 1 



that the industrial classification will be applied to the business 
activity next year. 

SIMPLE AND CUMULATIVE DISTRIBUTION BY NET INCOME CLASSES 

The simple and cumulative distribution of number of returns, net 
income, total tax, with corresponding percentages are presented in 
basic tables 3 and 3-A. In basic table 3, composite data for the in- 
dividual and taxable fiduciary returns, Forms 1040 and 1041, with 
net income, are tabulated by net income classes, while the data for 
individual returns, Form 1040, with no net income and for individual 
returns. Form 1040A, are shown separately in aggregate. Basic 
table 3-A presents the same distribution of data for individual re- 
turns exclusively. In the following table, data for the individual 
returns are tabulated by a limited number of net income classes. 

Individual rehirns, 19^2, by net income classes: Simple and ctwndative distribntion 
of number or 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 estimating data, see pp. 5-10] 

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





Number of returns 


Net income classes 


Simple distribution 


Cumulative distribu- 
tion from highest in- 
come class 


Cumulative distribu- 
tion from lowest in- 
come class 




Number 


Percent 
of total 


Number 


Percent 
of total 


Number 


Percent 
of total 


Returns with net income: 

Form 1040A (est.)6 

Form 1040: 

Under 1 (est.) 


16,106,039 

3, 189, 377 

7, 156, 597 

5, 423, 622 

3, 415, 383 

779, 448 

296,217 

63, 975 

19,416 

3, 484 

i,9:n 

397 
186 
38 


44.18 

8.75 

19.63 

14.88 

9.37 

2.13 

.81 

.18 

.05 

.01 

V) 

(') 
(') 
(') 


36.456,110 

20, 350, 071 

17, 16G, 694 

10, 004, 097 

4,580,475 

1, 165, 092 

385, 644 

89, 427 

25, 452 

6,036 

2. 552 

621 

224 

38 


100.00 

55.82 
47.07 
27.44 
12. 56 
3.19 
1.06 
.25 
.07 
.02 
.01 
CO 
(') 
(') 


16,106,039 

19, 295. 416 
26, 452. 013 
31,875,635 
35,291,018 
36. 070, 466 
36. 366, 683 
36, 430, 658 
36, 450, 074 
36, 453, 558 
36, 455, 489 
36, 455, 886 
36, 456, 072 
36,450,110 


44.18 
52.93 


1 under 2 (est.) 

2 under 3 (est.) 


72. 66 
87.44 


3 under 5 (est.) 


96.81 


5 under 10 - 


98.94 


10 under 25 . 


99.75 




99.93 


50 under 100 


99.98 


100 under 150 


99.99 


150 under 300 


99.99 


300 under 500- 

500 under 1,000 


99.99 
99. 99 


1,000 and over 


100.00 


Total 


36,4,'56, 110 
163, 136 


100. 00 

(8) 










Returns with no net income (est.)2 


















Grand total, individual 


36, 619, 246 


(«) 














1 





For footnotes, see>. 78. 



STATISTICS OF INCOME FOR 1942, PART 1 



13 



Individual returns, 1942, by net income classes: Simple and cumulative distribution 
of number of returns, net ivcoine, and total tax, with corresponding percentage 
distribution; also aggregate for individiial returns with no net income — Continued 

[Fordescriptionof items and classifications, and methods of tabulating and estimating data, see pp. 5-10] 

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





Net income 


Net income classes 


Simple distribution 


Cumulative distribu- 
tion from highest in- 
come class 


Cumulative distribu- 
tion from lowest in- 
come class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


Returns with net income: 

Forms 1040A (est.)" 


25, 715, 974 

2,101,571 

10. 846, 341 

13,277,213 

12, 426, 295 

5,210,410 

4, 392, 899 

2, 162, 399 

1, 299, 298 

419, 086 

383, 325 

149, 964 

124, 240 

80, 715 


32.72 

2.68 

13. SO 

16.89 

15.81 

6.63 

5.59 

2.75 

1.66 

.53 

.49 

.19 

.16 

.10 


78, 589, 729 

52, 873, 755 

50, 772, 184 

39, 925, 842 

26, 648, 629 

14, 222. 334 

9,011.924 

4, 619, 025 

2, 456, 627 

1, 157, 329 

738, 243 

354,918 

204,955 

80. 715 


100. 00 

67.28 

64.60 

50.80 

33.91 

18.10 

11.47 

5.88 

3.13 

1.47 

.94 

.45 

.26 

.10 


25, 715, 974 

27, 817, 545 
38, 663, 886 
51,941,099 
64, 367, 395 
69, 577, 804 
73, 970, 703 

76, 133, 102 

77, 432, 400 
77, 851, 486 

78, 234, 810 
78, 384, 774 
78, 509, 014 
78, 589, 729 


32.72 


Form 1040; 

Under 1 (est.) 


35. 40 


1 under 2 (est.) 


49.20 


2 under 3 (est.) 

3 under 5 (est.) 

5 under 10 - 


66.09 
81.90 
88. 53 


10 under 25 


94.12 




96.87 


50 under 100 --- --- 


98,53 


100 under 150 


99.06 


150 under 300 - - 


99.55 


300 under 500 


99.74 


500 under 1,000 


99.90 


1,000 and over 


100.00 






Total 


78, 589, 729 
s 198, 598 


100. 00 

(8) 










Returns with no net income (est.)2_. 


















Grand total, individual 


'078,391,131 


(«) 























Total tax ' 


Net income classes 


Simple distribution 


Cumulative distri- 
bution from high- 
est income class 


Cumulative distri- 
bution from lowest 
income class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 

of total 


Returns with net income: 

Form 1040A (est.) 6 ... 


1,317,947 

78, 757 
492, 628 
960, 903 

1, 371, 370 
894, 341 

1,212,417 
930, 346 
728, 079 

278, 427 

279, 825 
117,904 

98, 793 
61,304 


14.94 

.89 

5.58 

10.89 

15.55 

10.13 

13.75 

10.54 

8.25 

3.16 

3.17 

1.34 

1.12 

.69 


8. 823, 041 

7, 505. 095 

7, 426, 337 

6, 933. 709 

5, 972, 806 

4, 601, 436 

3, 707, 095 

2, 494, 678 

1, 564, 332 

836, 254 

557, 826 

278, 002 

160, 097 

61, 304 


100. 00 

85.06 

84.17 

78. 59 

67.70 

52.15 

42.02 

28.27 

17.73 

9.48 

6.32 

3.15 

1.81 

.69 


1,317,947 

1, 396, 704 
1, 889, 332 
2, 850, 235 
4,221,606 
5,115,946 

6, 328, 363 

7, 258, 709 

7, 986, 788 

8, 265, 215 
8, 545, 040 
8, 662, 944 
8. 761, 737 
8, 823, 041 


14.94 


Form 1040: 

Under 1 (est.) 

1 under 2 (est.) 

2mider3 (est.) 


15.83 
21.41 
32.30 


3 under 5 (est.) . 


47.85 




57.98 


10 under 25 


71.73 


25 under 50. 


82.27 


50 under 100 


90.52 


100 under 150 . 


93.68 


150 under 300 


96. 85 


300 under 500 


98.19 


500 under 1,000 


99. 31 


1,000 and over- - 


100.00 






Total 


8, 823, 041 


100. 00 










Returns with no net income (est.) 2. 






















Grand total, individual 


8, 823, 041 


100. 00 





















For footnotes, see p. 78. 



14 



STATISTICS OF INCOME FOR 194 2, PART 1 



INDIVIDUAL RETURNS WITH NO NET INCOME 

The individual returns with no net income are tabulated belovi^, show- 
ing the two principal sources of income and deductions by deficit 
classes. In all other text tables and in the basic tables showing data 
for returns with no net income, only aggregate data appear. Unlike 
former years, a portion of the data for the deficit class under $5,000 
are estimated as described on page 7. 

The two largest sources of income reported on these returns are 
''Salaries and other compensation" and "Rents and royalties," which 
account for slightly more than half of the total income. "Business 
loss" and "Loss from sales of property other than capital assets," 
the two largest items among the deductions, constitute somewhat more 
than two-fifths of the total deductions. The net loss from sales of 
capital assets, which is limited to $1,000 or to net income computed 
without regard to capital gains and losses, whichever is smaller, is a 
relatively small aro.ount among the items of deductions for 1942 and is 
not shown here. 

Individual rehirns with no net income, 19^2, by deficit classes: Number of returns, 
principal soures of income, total income, principal deductions, and deficit 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11] 

[Deficit classes and money figures in thousands of dollars] 





Number 
of returns 


Principal sources of 
income 


Total 
income 


Principal deduc- 
tions 




Deficit classes 


Salaries 
and other 
compen- 
sation 


Rents 

and 

royalties 


Business 
loss 


Net loss 
from sales 

of prop- 
erty other 
than cap- 
ital assets 


Deficit 


Under 5 (est.) 

5underl0 _ ._ 

10 under 25 


159, 559 

2,038 

1,037 

294 

131 

27 

30 

12 

6 

2 


52,893 

2, 057 

1,986 

880 

536 

392 

323 

170 

13 

46 


30, 858 

867 

1,018 

259 

174 

94 

26 

121 

25 

7 


147,907 
10, 135 
8,035 
3,971 
2,739 
1,623 
1,986 
505 
1,624 
2,961 


95,005 

9,833 

6,802 

3,411 

1,463 

239 

897 

462 

' 87 

7,151 


25, 797 

3,008 

3,340 

2,032 

2,143 

685 

981 

163 

1,956 


124, 646 
13, 969 
15,618 


25 under 50 


10, 142 


sounder 100 . , 


9,398 


100 under 150 


3, 295 


150 under 301 

300 under 500 . 


6,126 
4,833 


500 under 1,000 - 


4,381 


1,000 and over 


P, 191 








Total (est.)? 


163, 136 


59, 296 


33, 449 


181,486 


125,349 


40, 104 


198, 598 



For footnotes, see p. 78. 



SURTAX NET INCOME 

Surtax net income is the excess of net income over the sum of 
personal exemption and credit for dependents, and is the amount to 
which the surtax rates are applied. For the individual returns with 
normal tax and surtax liability, the number of returns with surtax, 
net income, personal exemption, credit for dependents, surtax net 
income, and amount of surtax, are tabulated below by returns with 
surtax net income not over $2,000 or over $2,000. Both surtax net 
income groups are subdivided into net income classes. Of the 
16,333,146 returns with surtax, 13,108,970 returns show surtax net 
income not over $2,000, on which the surtax rate is 13 percent. Data 
in this table do not include that from returns with surtax net income 
used m the computation of alternative tax. 



STATISTICS OF INCOME FOR 1942, PART 1 



15 



Individual returns with normal tax and surtax, 1942, by returns with surtax net in- 
come not over $2,000 and surtax net income over $2,000, and by net income classes: 
Number of returns with surtax, net income, personal exemption, credit for depend- 
ents, surtax net income, and surtax 
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-10] 
[Net income classes and money figures in thousands of dollars] 



Net income clas.ses 


Number of 
returns 
with sur- 
tax" 


Net income 


Personal 
exemption 


Credit for 
dependents 


Surtax net 
income " 


Surtax 


Returns with surta.x net income 
not over .$2,000: " 

Under 0.5 (est.) - - 


82, 380 

751, 545 

814, 697 

795,046 

1, 213. 938 

1, 440, 933 

1, 564, 577 

1, 540, 906 

1, 366, 850 

1, 050, 208 

956, 734 

1, 188, 760 

289, 477 

44,936 

7,433 

550 


23, 934 
475, 679 
712, 033 
901,521 

1, 669, 023 
2, 349, 868 

2, 936, 982 

3, 268, 845 
3, 240, 591 
2,751,979 
2,751,127 
3, 802, 052 
1, 065, 393 

186, 684 

34, 510 

2,919 


3,224 

352, 206 

392, 523 

467, 069 

1, 072, 956 

1,421,694 

1, 622, 719 

1,663,008 

1, 503, 423 

1, 223, 460 

1, 129, 388 

1, 419, 027 

346, 337 

53,649 

8,840 

660 


214 

1,133 

9,491 

17, 347 

25, 329 

138, 427 

264,013 

373, 134 

412, 934 

375, 829 

365, 136 

588, 588 

250, 111 

58, 774 

12, 269 

1,372 


20, 496 

122, 341 

310, 019 

417, 105 

570, 738 

789, 747 

1, 050, 249 

1, 232, 702 

1, 324, 234 

1, 152, 690 

1, 256, 603 

1, 794, 437 

468, 944 

74, 261 

13, 401 

886 


2,685 


0.5 under 0.75 (est.) 


15, 832 


0.75 under 1 (est.) 


40, 140 


1 under 1.25 (est.) 


54, 155 


1.25underl.5 (est.) 

1.5 under 1.75 (est.) - . 


74, 036 
102, 414 


1.75 under 2 (est.) 


136, 235 


2 under 2.25 (est.) 


159, 699 


2.25 under 2.5 (est.) 


171,781 


2.5 under 2.75 (est.) 


149, 801 


2.75 under 3 (est.) 


163, 200 


3 under 3.5 (est.) 


232, 738 


3.5 under 4 (est.) 


60, 692 


4 under 4.5 (est.) 


9,658 


4.5 under 5 (est.) 


1,767 


5 and over 


114 






Total 


13, 108, 970 


26, 173, 137 


12, 680, 184 


2, 894, 100 


10, 598, 853 


1, 374, 948 






Returns with surtax net income 

over .$2,000:" 
2under 2.25 (est.)--- 


10, 276 

9,141 

84, 309 

110, 268 

490, 103 

614, 698 

452, 459 

300, 887 

1, 152, 035 


22,057 

21, 954 

221,899 

317,848 

1,611,649 

2, 300, 178 

1,915,425 

1, 422, 189 

13, 457, 083 


1,021 

951 

40,362 

56, 205 

436,414 

643. 040 

483,331 

323, 375 

1, 179, 633 


159 

224 

580 

3,061 

14, 260 

92, 203 

119, 195 

93, 189 

387, 197 


20, 877 

20, 779 

180, 957 

258, 581 

1, 160, 975 

1, 564, 936 

1, 312, 899 

1, 005, 625 

11, 890, 252 


2,745 


2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 


2.764 
23, 861 
34, 703 


3 under 3.5 (est.) 


156, 575 


3.5 under 4 (est.) --- 


212, 895 


4 under 4.5 (est.) 

4.5 under 5 (est.) 


182, 375 
142, 640 


5 and over 


3, 516, 158 






Total 


3, 224, 176 


21, 290, 283 


3, 164, 332 


710, 069 


17, 415, 882 


4, 274, 716 






Grand total, individual 
returns with normal tax 
and surtax 


16, 333, 146 


47, 463, 420 


15, 844, 516 


3, 604, 169 


28, 014, 735 


5, 649, 665 







For footnotes, see p. 78. 

FAMILY RELATIONSHIP-INDIVIDUAL RETURNS WITH NET INCOME 

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. Similar data are distributed 
by States and Territories in basic table 4. The number of returns, 
net income, personal exemption, credit for dependents, and tax, 
classified by family relationship and by net income classes, are 
tabulated in basic table 5. Individual returns with no net income are 
not classified by family relationship owing to the lack of sufficient data 
on wdiich to base the classification. Returns, Form 1040, with net in- 
come, are classified according to the taxpayer's marital status on the 
last day of the taxable year, regardless of any changes that may have 
taken place during the year. Returns, Form 1040A, are classified 
according to the marital status on July 1, 1942, regardless of changes 
that may have occurred. Except in the case of joint returns of hus- 
bands and wives, the returns are also classified as returns of men or 
returns of women. 

The community property classification is applied to returns showing 
community property income, filed in the States of Arizona, California, 



16 



STATISTICS OF INCOME FOR 194 2, PART 1 



Idaho, Louisiana, Nev^ada, New ^Mexico, Oklahoma, Texas, and 
Washington. The community property law in the State of Oklahoma 
was enacted during 1939, and a subsequent decision by the Supreme 
Court of the United States held that the election by a taxpayer to 
place income imder the community property laAV of Oklahoma does not 
entitle him to report income for the Federal income tax on a com_- 
munity income basis. In the tables of this report, data arc tabulated 
from unaudited returns and the income thereon is classified as reported 
by the taxpayer, regardless of the fact that subsequent audit of returns 
filed in Oldahoma may eliminate the community property income in 
that State. 

Each return showing community property income, regardless of the 
amount of net income, is classified as a com.munity property income 
return. The net income class for community property returns filed 
separately by husband and wife is based on the respective amounts of 
net income. In tabulating data for a joint return showing com- 
munity property income with the tax liability apportioned equally 
between husband and wife, the items of income, cleductions, and tax 
arc 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 re- 
ported. The return of a married person not reporting community 
property income, filed in the States listed, is classified in the same man- 
ner as the return of a married person in other States, i. e., joint return 
of husband and wife or separate return of husband or wife. 

The unequal number of returns for men and women in the two 
classifications, "Separate returns of husbands and wives" and "Com- 
munity property returns," is the result of (a) estimating the data from 
samples of returns for net income classes under $5,000, in case the net 
income of one spouse is under $5,000 and that of the other spouse is 
$5,000 or over, and (6) insufficient data to identify the returns as 
separate returns, or community property returns. 

Individual returns with net income, 1.942, by sex and family relationship: Ninnher of 

returns, net income, and percentage 
(For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11] 





Returns 


Net income 


Family relationship 


Number 


Percent 
of total 


Amount 
(thousands 
ol dollars) 


Percent 
of total 


Joint returns of husbands and wives, or of either husband or 
wife when no other return is filed . 


20, 230, 892 

988, 890 
1, 100, 643 

380,314 
376, 134 

1, 360, 991 

1, 140, 781 

5, 326, 465 

6, 551, 000 


55.49 

2.71 
3.02 

1.04 
1.03 

3.74 

3.13 

14.61 
15.23 


48,818,442 

4, 859, 582 
2,160,896 

1,525,680 
1, 457, 142 

2,720,801 

1,707,977 

8, 397, 631 

6,941,577 


62.12 


Separate returns of husbands and wives: '^ 

Men '2 


6.18 


Women '2 


2.75 


Community property returns: is 

Men 12 - -.. 


1.94 


Women 12 


1.86 


Heads of families: 

Single men and married men not living with wives 

Sincle women and married women not living with hus- 
bands . 


3.46 
2.17 


Not heads of families: 

Sinrle men and married men not living with wives 

Single women and married women not living with hus- 


10.69 
8.83 






Total individual returns with net income . . - 


36,456,110 


100. 00 


78, 589, 729 


100. 00 







For footnotes, see p. 78. 



STATISTICS OF INCOME FOR 1942, PART 1 17 

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 amounts. 
Dividends, interest, and annuities being reported in one sum on 
Form 1040A, cannot be tabulated in their proper sources inasmuch 
as none can be separated; therefore, the combined amount is tabulated 
as "Other income." Negative amounts reported under "Income" on 
Forms 1040 and 1041 are transferred in tabulation to deductions, 
and are included in the amount tabulated for a specified deduction 
or in "Other deductions." Deductions are reported only on returns, 
Forms 1040 and 1041. 

Som'ces of income and deductions for individual returns. Form 
1040, by States and Territories and by returns with net income or 
with no net income, and sources of income for individual returns, 
Form 1040A, in aggregate, 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, and data for 
nontaxable individual returns Form 1040, with net income, are tab- 
ulated by net income classes in basic table 7, which also presents 
aggregates for taxable and nontaxable individual returns. Form 
1040A, and for individual returns, Form 1040, with no net income. 
Data similar to those in basic table 7, are tabulated separately for 
individual returns and for fiduciary returns in basic tables 7-A and 
7-B, respectively. 

Unlike 1941, a frequency distribution for each specified source of 
income and deduction reported on returns with net income of $5,000 
and over is not available for 1942; neither is the estimated number of 
returns with net income under $5,000 on which "Salaries and other 
compensation" are reported, or on which "Dividends from domestic 
and foreign corporations" are reported. However, a frequency dis- 
tribution for "Salaries and other compensation" may be obtained 
from the tabulation for patterns of income on pages 40-47, for "Net 
gain (or loss) from sales of capital assets" from the table presenting 
data for such gains and losses on pages 32-36, and for "Medical 
and dental expenses" reported on returns. Form 1040, from the table 
on page 38. 

The following table shows each source of income and deduction as 
reported on the individual returns, tabulated by returns with net 
income or with no net income, and as reported on the taxable fidu- 
ciary returns: 



18 



STATISTICS OF INCOME FOR 1942, PART 1 



Individual returns and taxable fiduciary returns, 194^,' individual returns hy returns 
with net income and with no net income: Number of returns, sources of income, 
deductions, and net income or deficit 

{For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-H 

and 18-24] 

[Money figures in thousands of dollars] 



Sources of income and deductions 



Number of returns 

Sources of income: 

Salaries and other compensation 

Dividends from domestic and foreign corpora- 
tions '< 

Interest: " 

Bank deposits, notes, mortgages, corpora- 
tion bonds 

Partially tax-exempt Government obliga- 
tions 16 

Taxable Government obligations " 

Dividends on share accounts in Federal sa'Vings 

and loan associations >' 

Rents and royalties 

Annuities 

Net gain from sales of capital assets >" _. 

Net gain from sales of property other than 

capital assets 20 

Business profit 21 

Partnership profit 22 

Income from fiduciaries 23 

Other income -* 

Total income 

Deductions: 

Net loss from sales of capital assets i' 25 

Net loss from sales of property other than capi- 
tal assets 20.. . _._ 

Business loss 21 

Partnership loss 22 

Contributions 26 

Interest paid 27 

Taxes paid 2? 

Losses from fire, storm, etc.27 28 

Bad debts 27 

Medical and dental expenses 29 ._. 

Other deductions so 

Total deductions 

Amount distributable to beneficiaries 

Net income or deficit 



Total 



36, 700, 729 

65, 617, 291 

3.123,066 

930, 080 

86, 433 
45, 581 

18, 725 

1,990,016 

140,911 

368, 680 

63,392 

9, 309, 594 

3, 509, 400 

782, 647 

644, 540 



86, 630, 357 



256, 612 

123, 029 

307, 199 

56, 818 

1,450.143 

1, 167, 963 

2, 148, 208 

133,130 

193. 882 

656, 380 

1,237,564 



7, 730, 988 
208, 605 



10 78, 690, 763 



Individual returns 



With net 
income 



36,456,110 
65, 557, 995 

2, 808, 592 

851,012 

70, 387 
39, 754 

18, 247 

1,894,824 

138, 550 

316, 489 

60, .596 
9, 252, 294 

3, 470, 576 
762, 001 
628, 801 



85, 876, 1 18 



240, 421 

82, 201 

181, 190 

38, 114 

1, 44.5, 260 

1, 140,209 

2, 099, 568 

112,839 

162,649 

651,2,55 

1,132,685 



7, 286, 389 



78, 589, 729 



With no 
net in- 
come 2 



163, 136 
59, 296 
23, 928 

13, 066 

685 
595 

44 

33,449 

2,362 

6,766 

839 

23, 468 

7,181 

4,970 

4,839 



181, 486 



12, 192 

40, 104 

125, 349 

18, 474 

4,884 
18,609 
27, 131 
20,291 
31, 233 

5, 126 
76, 690 



380, 084 



« 198, 598 



Taxable 
fiduciary 
returns 



81.483 



290, 546 



66,001 

9,360 
5,233 

434 
61,743 



45, 426 

1,957 
33, 832 
31,644 
15, 676 
10, 900 



572, 753 



3,999 

724 
660 
230 



9,145 
21, 569 

(31) 
(31) 



28, 189 



64,515 
208,605 



299, 633 



For footnotes, see pp. 78-79. 

Salaries and other compensation reported on individual returns 
include compensation of officers and employees of State and local 
governments or any agency or instrumentality thereof. Military and 
naval personnel of "the United States, below the rank of commissioned 
officer, exclude from gross income compensation for active service of 
$250 if single and not the head of a family, or $300 if married or the 
head of a family. The compensation tabulated in this report for 
individuals and partners wdio received during the taxable year com- 
pensation for personal services covering three or more calendar years 
(previously five or more years) is the proportionate amount which 
would have been reported on the return for 1942 if the compensation 
had been received in equal portions in each of the years for which the 
personal service w^as rendered. According to section 107 of the 
Internal Revenue Code, as amended, the tax attributable to such 



STATISTICS OF INCOME FOR 194 2, PART 1 19 

compensation 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 compensation tabulated for 1942 is the portion to which 1942 
tax rates are applied, 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 include dividends 
on share accounts in Federal savings and loans associations issued on 
or after March 28, 1942, but exclude such dividends on prior issues 
and dividends of all kinds received through partnerships and fiduci- 
aries. 

Interest on bank deposits, notes, mortgages, corporation bonds, is the 
total interest received from these sources less the deduction for 
amortizable bond premium for the taxable year, in case the taxpayer 
elects to report on this basis. In previous years amortizable bond 
premium was not deducted from the interest received on bonds. 

Partially tax-exempt interest is that received on certain Gosernm.ent 
obligations issued prior to IVIarch 1, 1941, namely. United States 
savings bonds and Treasury bonds owned in principal amount over 
$5,000, and obligations of histrumentalities of the United States 
other than those issued under the Federal Farm Loan Act or that 
Act as amended. There is included interest on such obligations 
received through partnerships, estates, and trusts. Tliis interest is 
subject to surtax only. For the first time a deduction for amortiz- 
able bond premium for the taxable year has been deducted from the 
interest receiv^ed, in case the taxpayer elects to report on this basis. 
Formerly, the premium paid for bonds was not am^ortized against the 
interest received thereon. 

Taxable interest on Government- obligations is that received on 
Treasury notes issued on or after December 1, 1940, and on obliga- 
tions of the United States or any agency or instrumentality thereof, 
issued on or after March 1, 1941. Such taxable interest excludes that 
received through partnerships, estates, and trusts. Interest on such 
obligations has no exemption from the income tax. As in the case 
of other bond interest, the amount of amortizable bond premium has 
been deducted where the taxpayer elects to report on this basis. 
Last year this deduction was not made against interest income. 

Dividends on share accounts in Federal savings and loan associations 
are only those recei/ed on shares issued prior to March 28, 1942, and 
include similar dividends received through partnerships, estates, and 
trusts. Such dividends are subject to surtax only. Dividends on 
shares issued on or after March 28, 1942, are subject to both normal 
tax and surtax, and are reported with dividends received. 

Bents and royalties are, in general, the net amounts received from 
these sources. Depreciation, repairs, inteiest, taxes, and other 
expenses, in eo far as the instructions on the return are observed by 
taxpayers, have been deducted from the gross rent received, and deple- 
tion from the gross royalties received. The net loss reported from 
these sources is tabulated in "Other deductions." 

Annuities reported as income are only the taxable portion of amounts 
received under an annuity or endowment contract. Amounts received 
to the extent of 3 percent of the total cost of the annuity are reported as 
income for each taxable year, until the aggregate of amounts received 



20 STATISTICS OF INCOME FOR 1942, PART 1 

and excluded from gross income in this and prior years equals the total 
premiums or consideration paid. Thereafter, the entire amount 
received is taxable and must be reported in gross income. 

Net gain or net loss from sales or exchanges of capital assets is the 
amount reported for the computation of net income and is a combina- 
tion of net short- and long-term capital gain and loss, including 
loss from worthless stocks and bonds if thay constitute capital assets, 
and the net gain or loss from similar items to be taken into account 
from partnerships and common trust funds. The net short-term cap- 
ital loss of the preceding taxable year (not in excess of net income for 
such year) has been deducted but only to the extent of net short-term 
capita] gain of the current year. The deduction for a net loss from 
sales or exchanges of capital assets in the current year is limited to net 
income computed without regard to capital gains and losses, or $1,000, 
whichever is smaller. The composition of the net gain or loss from 
sales or exchanges of capital assets is shown in the text tables on 
pages 32-36. The amount of net gain or loss from sales or exchanges 
of capital assets for 1942 is not comparable with net capital gain or 
loss tabulated for 1941, as will be seen from the following description 
of the current year data. 

The term "capital assets," as referred to herein, means 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 depreciation, (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, or (5) real property used in trade or business. 
If stocks and bonds which are capital assets become wortliless during 
the year, the loss therefrom is considered as from the sale or exchange of 
capital assets. 

Under certain circumstances, property used in trade or business, 
whfch is defined in (3) and (5) above as not a capital asset, may be 
treated as a capital asset. This category includes such property as 
land, buildings, and depreciable property if used in business and if 
held more than six months. If the recognized gains from the sales or 
exchanges, and from involuntary conversions (through seizure, con- 
demnation, destruction, or fu-e) of property in this category plus the 
recognized gains from involuntary conversions of any capital assets 
held more than six months, are greater than the recognized losses from 
such sales, exchanges, and conversions, then the net gain is to be 
treated as a long-term capital gain. If the recognized losses are greater 
than the recognized gains, the net loss is not considered a capital loss 
but is deductible in full. 

For the purpose of computing net gain or loss from sales or ex- 
changes of capital assets the law distinguishes between short- 
and long-term capital gain and loss and provides different rules for 
the treatment of each. The distinction between long- and short- 
term gain and loss is based on the length of time that the asset is 
held before the sale or exchange. Short-term applies to the gain or 



STATISTICS OF INCOME FOR 1942, PART 1 21 

loss resulting from the sale or exchange of a capital asset held for 
not more than six months, and 100 percent of the recognized gain or 
loss thereon is taken into account in computing net short-term capital 
gain or loss. Long-term applies to the gain or loss resulting from the 
sale or exchange of a capital asset held for more than six months, and 
50 percent of the recognized gain or loss thereon is taken into account 
in computing net long-term capital gain or loss. If the combination 
of net short- and long-term capital gain and loss results in a net 
loss, such loss is allowed as a deduction for the current year to the 
extent of such loss or to $1 ,000, or to the extent of net income computed 
without regard to capital gains or losses, whichever is smallest; if the 
combination results in a net gain, the amount thereof is included in 
total income. 

The net short-term capital loss of the preceding taxable year de- 
ductible from the short-term capital gain of the current year is the 
amount of net short-term capital loss carried over from 1941 (com- 
puted without regard to short-term capital loss of the previous year) 
which is not in excess of the net income for 1941, and which is used in 
the current year to the extent of the net short-term capital gain 
computed without the carry-over. Although this item is not tabu- 
lated in the basic tables showing sources of income and deductions, 
it does appear in the text tables showing analysis of the net gain or 
loss from sales of capital assets, on pages 32-36. ' 

The amount of net loss from sales of capital assets, incurred in 
1942, to be carried forward, under the capital loss carry-over provision 
of the 1942 act, is the excess of the losses from sales or exchanges of 
capital assets over the sum of (a) net gain from such sales or exchanges 
and (6) net income computed without regard to capital gair.s or losses, 
or $1,000, whichever is smaller. This excess is the "net capital loss." 
The capital loss carry-over provision allows the "net capital loss" 
of any taxable year beginning after December 31, 1941, to be carried 
forward as a short-term capital loss in each of the five succeeding years 
to the extent that such loss exceeds the "net capital gain" (i. e., net 
gain from sales or exchanges of capital assets plus net income com- 
puted without regard to capital gains or losses, or $1,000, whichever is 
smaller), of any subsequent year intervening between the year in 
which the net capital loss is sustained and the fifth succeeding year. 
If there are losses carried over from more than one year, they are 
allowed in the order in which they arose. The amount to be carried 
over into 1943 and subsequent years is not available. 

Net gain or loss from sales oj 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 depre- 
ciation; 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; and real property used in the trade or 
business of the taxpayer. 

Business profit or business loss is the current year net profit or loss 
reported by sole proprietors and is obtained by deducting cost of 
goods and other business expenses from total receipts shown in the 
business schedule. Sole propriet-ors who have Government contracts 
report, for the first time, a deduction with respect to amortization of 



22 STATISTICS OF INCOME FOR 1942, PART 1 

emergency facilities based on a period of 60 months, provided the 
prescribed election is made. Compensation of the proprietor is not 
allowed as a deduction. The net operating loss deduction is not 
taken as a business deduction but is an allowable deduction against 
total income and is reported on the return in "Other deductions."" 
The business activity of sole proprietors for 1942 is not classified 
by industrial groups and no data are available for total receipts. 

Partnership irrojit or 'partnership loss, reported on the income tax 
return of the partner, excludes partially tax-exempt interest on Gov- 
ernment 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 issued prior 
to March 28, 1942, which are reported in the schedule for interest 
on Goverimient obligations but are tabulated separately. In com- 
puting partnership profit or loss, charitable contributions are not 
deductible nor is the net operating loss deduction allowed. How- 
ever, the pro rata shares of contributions and prior year income and 
losses of the partnership are taken into account by each partner in 
determining his own contributions 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 mcome or deduction. This item likewise 
excludes dividends on share accounts in Federal savings and loan 
associations issued prior to March 28, 1942, 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 generally, and is deducted in computing the net income to 
be distributed by the fiduciary. In the case of a comnion 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. 

Other income includes alimony received, earnings of minors, re- 
coveries of bad debts, prizes and sweepstake winnings, gambling profits, 
and all other taxable income or profit for which an entry is not pro- 
vided on the return. The amount of dividends, interest, and annuities 
reported in one sum on the individual returns. Form 1040A, is tab- 
ulated as other income. 

Total income in this report is the sum of the positive amounts 
reported under "Incom.e" on the returns and tabulated as "Sources 
of income." Net gain from sales or exchanges of capital assets is 
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. The method of computing the 
amount of such gain reported in total income is described under that 
source. 

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, Tei-ritory, or possession of the 
United States, and operated for religious, charitable, scientific, ht- 
erary, educational, or public purposes. Individuals who are members 



STATISTICS OF INCOME FOR 1942, PART 1 23 

of a partnership may include in their personal return the pro rata^ 
share of contributions made by the partnership. The amount of 
charitable contributions allowed as a deduction is limited, in general 
to 15 percent of the individual's net income computed without benefit 
of this deduction or the deduction for medical and dental expenses. 

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

Taxes jmid exclude (1) taxes assessed against local benefits, (2) 
Federal income taxes, (3) estate, inheritance, legacy, succession, and 
gift taxes, (4) taxes imposed upon the taxpaj^er's interest as share- 
holder 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 schedides for rents and royal- 
ties 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 tabu- 
lated 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, excludes 
those reported in schedules for business or profession and for rents 
and royalties. 

Medical and dental expenses are allowed for the first time as a de- 
duction from the total income of individuals filing on Form 1040. 
This deduction is allowed for expenses paid during the taxable year, 
not compensated for by insurance or otherwise, for medical care of the 
taxpayer, his spouse, or a dependent. Such expenses include amounts 
paid for diagnosis, cure, treatment, or prevention of disease, or to 
alleviate a defect, as well as amounts paid for hospital, health, and 
accident insurance. The deduction is limited to the amount of medical 
expenses in excess of 5 percent of the net income computed without 
regard to this deduction. The maximum deduction in the case of a 
joint return of husband and wife or the head of a family, is $2,500, and 
in the case of all other individuals, $1,250. Medical expenses are 
reported in "Other deductions" on Form 1040 but are tabulated 
separately. On page 38 there is a tabulation showing medical expenses 
and net income by income classes, from which the entire medical cost 
may be computed for individuals who were allowed a deduction for 
this expense. 

Other deductions include alimony paid, net operating loss deduction 
due to the unabsorbed net operating loss from business, partnership, 
and common trust fund, for the two preceding taxable years, expenses 
incurred for the production of taxable income, or for the management 
and maintenance of property held for the production of taxable in- 
come, and other authorized deductions for which no entry is provided 
on the return. Gambling losses in excess of the gains from such 
transactions are not allowed. Current^year net loss from rents and 
royalties reported in sources of income, are tabulated in other de- 
ductions. 

Total deductions are the sum of the deductions reported on the 
return and the negative amounts reported under income, which 
amounts have been transferred to a specified deduction or to "Other 



24 STATISTICS OF INCOME FOR 1942, PART 1 

deductions." The net loss from sales or exchanges of capital assets 
included in total deductions does not exceed net income or $1,000, 
whichever is smaller. The method of computmg this loss is described 
on pages 20-21. 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 on fiduciary returns. 

Amount distributable to bemejiciaries 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 amount 
paid to or permanently set aside for organizations operated exclusively 
for religious, charitable, scientific, literary, educational, or public 
purposes, 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 ma}^ direct. Such distributable 
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 ac- 
counts in Federal savings and loan associations" are reported apart in 
order that they may be combined with similar items for credit against 
the surtax net income before computing normal tax net income. 
Thus, in 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 from taxable 
fiduciary returns. 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 trade or business within the 
United States, or (c) nontaxable fiduciaries and common trust funds 
some of which show an amount distributable to beneficiaries (individ- 
uals or fiduciaries) whose returns are included in this report, while 
others may show the receipt of an amount distributable from the 
taxable fiduciary returns tabulated in this report. 

The table below, prepared from individual returns exclusively, 
shows, for a limited number of net income classes, the sources of 
income, total income, deductions, and net income, followed by a per- 
centage distribution based ongtotal income. The frequency distribu- 
tion of returns for each specific source of income and deduction is not 
availalile. 



STATISTICS OF INCOME FOR 1942, PART 1 



25 



Individual returns, 1942; reivrns with net income by net income classes and returns 
with no net incorne in aggregate: Number of returns, sources of income, deductions, 
and net income or deficit 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6- 

11 and 18-24] 

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





Number 

of returns 


Sources of income 




Salaries 
and other 
compen- 
sation 


Dividends 
from do- 
mestic and 
foreign cor- 
porations '< 


Interest " 


Net income classes 


Bank de- 
posits, 
notes, 
mortgages, 

corpora- 
tion bonds 


Government obliga- 
tions • 




Partially 
ta.x-exempt'6 
(subject to 

surtax 

only) 


Taxable " 
(subject 

to normal 
tax and 
surtax) 


Returns with net income: 
Form 1040A (est.)* 


16, 106, 039 

19, 184, 979 

779, 448 

296, 217 

63. 975 

19,416 

3,484 

1,931 

397 

186 

38 


25, 436, 793 

33,741,818 

3, 007, 153 

1,972.994 

8:J0, 620 

399, 350 

88, 999 

61,272 

12,907 

5.044 

1,047 


(32) 

859. 076 
378, 133 
548, 913 
387, 514 
293. 145 
112.132 

106. 077 
43, 155 
47. 215 
33. 233 


(32) 

509, 086 

119,438 

121,778 

56, 173 

26,720 

7,008 

6,680 

2,186 

1,691 

253 


(32) 

37, 680 

10, 179 

13, 333 

8,246 

4,119 

1.212 

1,050 

444 

122 

3 


(3J 


Form 1040: 

Under 5 (est.) 


21,826 


Sunder 10.-- - 


4,890 


10 under 25 


6,350 


25 under 50 _ . . . 


3,443 


50 under 100 


1,924 


100 under l.'iO 


551 


1,50 under :i00__ 

300 under 500 


466 
151 


,500imder 1,000 

1,000 and over 


128 
25 






Total 

Returns with no net income 

(est.)2 . - .. 


36, 456, 110 
163, 136 


65, 557, 995 
59, 296 


2, 808, 592 
23,928 


851,012 
13,066 


76, 387 
685 


39,754 
595 






Grand total, indivi- 
dual returns-- 


36, 619, 246 


65, 617, 291 


2,832,521 


864.079 


77,073 


40,348 






Sources of income — Continued 


Net income classes 


Dividends 

on share 

accounts 

in Federal 

savings 

and loan 

associations" 

(subject to 

surtax 

only) 


Rents and 

royalties 


Amiuities 


Net gain , 
from saLs 
of capital 
assets " 


Net gain 
from sal s 
of property 
other than 
capital as- 
sets M 


Returns with net income: 
Form 1040A (est )* 


(r) 

9,910 

3,112 

3, 185 

1,376 

631 

15 

15 

2 

1 




(32) 

105, 945 

13, 049 

10. 616 

4.790 

2,440 

854 

529 

167 

97 

64 






Form 1010: 

Under 5 (est.) . 


1,424,528 

196. 201 

155.959 

64,502 

30, 659 

8, 443 

10,011 

2, 513 

1,848 

161 


85, 391 
38. 772 
47, 039 
31,966 
28, 373 
15. 004 
22. 377 
9,183 
15,286 
23,097 


40. 051 


5 under 10 . .. _. 


9.437 


10 under 25 


7.060 


25 under 50. - -- ... 


2,423 


50 under 100 .. 


1,171 


100 under 150 


246 


150 under mO 


171 


300 under .^>00 


35 


500 under 1,000 . . .- 


2 


1 000 and over 








- 




Total 


18, 247 
44 


1,894,824 
33, 449 


138, 550 
2,362 


316, 489 
6, 766 


60, 596 


Returns with no net income (e 


St.)2 

iial returns.. 


839 


Grand total, individ 


18, 291 


1, 928, 274 


140,911 


323, 254 61, 435 



For footnotes, see pp. 78-79. 



639257—45- 



26 



STATISTICS OF INCOME FOR 194 2, PART 1 



Individual retvrns, 19Jf2; returns with net income by net income classes and returns 
with no net income in aggregate: Number of returns, sources of income, deductions, 
and net income or deficit — Continued 

[For description of items and classifications, and methods of tabulating and ostimatins; data, see pp. 5-11 

and 18-24) 

|Net ire ( me class; es and ncrej f gurts in (hdiiai dt- of dollar!^) 









Sources of income— Continued 


Net income classes 


Business 
profit 2' 


Partnership 
profit 22 


Income 

from 

fiduciaries 23 


Other 
uicomc 2< 


Total 
income 


• 

Returns with net income: 
Form 1040A (est.)" -. 
Form 1040: 

Under 5 (est.) 










279. 182 

231,920 

47, 883 

38,617 

16, 761 

9. 224 

3, 066 

1.516 

461 

115 

57 


25. 71.5, 974 




6.174,049 

1,. 306. 310 

1,002,347 

372. 527 

201.385 

68, 273 

64. 514 

27, 367 

20, 963 

14, .560 


891,087 

,599, 356 

805, 867 

499. 934 

.3.52.041 

122,939 

114.566 

49, 307 

26. 871 

8. 006 


136. 201 
110,151 
176,094 
121,215 
90, 305 
37. 941 
39, 573 
19. 236 
21,700 
9, .585 


44, 268, 568 


5 under 10 


5.844,062 


10 under 25 


4,910.153 
2,401.489 


.50 under 100 


1.441,486 


100 under 150 


466, 684 


1 r,0 under 300 

300 under 500 - - 


428,817 
167,113 


500 under 1.000, 


141.081 


1,000 and over ._ 


90,691 










Total 


9, 252, 294 
23. 408 


3, 470, .576 
7.181 


762. 001 
4.970 


628,801 
4, 839 


8.5,876,118 


Returns with no net income fe.st.'i 2 


181,486 




ividual returns . 




Grand total, ind 


9, 275, 761 


3,477.756 1 766.971 


633,640 j 86,057,604 




Deductions 


Net income classes 


Net loss 
from sales 
of capital 
assets 19 25 


Net loss 

from sales 

of property 

other than 

capital 

a.ssets 2" 


Business 

loss 2' 


Partner- 
ship 

loss « 


Contri- 
butions 26 


Interest 
paid 2' 


Taxes 
paid 27 


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
















Form 1040: 

Under 5 (est.)...- 

5 under 10 

U) under 25 

25imder50 

sounder 100 

100 under 150 

1,50 under 300 

.300 under 500 .... 
500 under 1,000-.- 
1,000 and over 


149,216 

39, 215 

34. 142 

11,560 

4,460 

957 

531 

117 

60 

163 


53, 325 

9,248 

9.681 

4. 066 

2, 443 

551 

660 

195 

599 

1,443 


115.299 

17,276 

20. 977 

11.988 

8. 370 

2.918 

2. 303 

862 

915 

281 


18, 820 
5,420 
6. 246 
3, 421 
1,680 
1,000 
1,231 
109 
186 

(33) 


1.110.425 

116,2.33 

94. 008 

48, 813 

.34, 342 

13,055 

12,474 

5, 529 

6,190 

4,190 


904, 788 

106, 735 

74. 371 

29, 409 

14,322 

4,331 

3,605 

1,509 

666 

474 


1,570,448 

189.749 

164,701 

81, 586 

,50. 342 

15.6,56 

14,511 

5,612 

4, 995 

1,967 


Total - 


240, 421 
12. 192 


82, 201 
40, 104 


181, 190 
125,349 


38. 114 
18 i74 


1, 445, 260 
4,884 


1,140,209 
18. 609 


2, 099. 508 


Returns with no net 
income (est.) 2 


27, 131 


Grand total, 
individnal 
returns 


2.S2, 614 


122,305 


306, 539 


56, 58S 


1,450,143 


1, 158,818 


2, 126.699 



For footnotes, see pp. 78-79. 



STATISTICS OF INCOME FOR 1942, PART 1 



27 



Individual returns, 194^: returns with net income by net income classes and returns 
with no net income in aggregate: A'umber of returns, sources of income, deductions, 
and net income or deficit — Contimied 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11 

and 18-241 

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







Deductions — Continued 






Net income classes 


Losses 
from fire, 

storm, 
etc. " 28 


Bad 
debts 2' 


Medical 

and 
dental ex- 
penses " 


Other 
deduc- 
tions 30 


Total 
deduc- 
tions 


Xet 
income ' 


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












25, 715, 974 
38 651 421 


Form 1040: 

Under 5 (est.) 


95, 850 

7,301 

5,115 

2,381 

1.175 

363 

439 

80 

118 

16 


98, 386 

19, 323 

21, 187 

11,121 

6,462 

1,834 

2,764 

606 

626 

341 


602, 994 

31,171 

13, 698 

2,662 

648 

62 

17 

1 

1 


897, 596 

91.981 

73, 126 

32, 083 

17, 946 

6,873 

6,967 

2,529 

2,483 

1,101 


5,617,147 

633, 652 

517,254 

239, 090 

142, 189 

47, 598 

45, 493 

17, 149 

16, 841 

9,976 


5 under 10 _ 


5. 210, 410 


10 under 25^ 


4, 392, 899 


25 under .50 


2. 162,399 


.rounder 100 


1. 299, 298 


100 under 150 


419 086 


150 under 300.. 


383, 325 


300 under 500 


149, 964 


500 under 1,000 


124,240 


1,000 and over 


80, 716 






Total. 


112.839 
20, 291 


162, 649 
31,233 

193, 882 


651, 255 
5,126 


1, 1.32, 685 
76, 690 


7, 286, 389 
380. 084 


78,589 729 


Returns with no net income (est.) 2_. 


» 198, 598 


Grand total, individual 
returns 


133, 130 


656, 380 


1,209,375 


7, 666, 474 


1" 78, 391, 131 







Individual returns, 1942; returns with net income by net income classes and returns 
with no net income in aggregate: Percentage distribution of sources of income, 
deductions, and net income, based on total income 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11 

and 18-24] 







Sources of income 






Salaries 
and other 
compen- 
sation 


Dividends 

from 
domestic 
and foreign 
corpora- 
tions '* 




Interest " 




Net income classes 
(Thousands of dollars) 


Bank 
deposits, 

notes 
mortgages, 
corporation 

bonds 


Government obligations 


Partially 

tax-exempt '« 

(subject to 

surtax 

only) 


Taxable •' 
(subject to- 
normal tax 
and 
surtax) 


Returns with net income: 

Form 1040A (est.) 6 


98.91 

76.22 
51.46 
40.18 
■34. 59 
27.70 
19.07 
14.29 
7.72 
3.57 
1.15 


(32) 

1.94 
6.47 
11.18 
16.14 
20.34 
24.03 
24.74 
25.82 
33.46 
36. 64 


(32) ■ 

1.15 
2.04 
2.48 
2.34 
1.85 
1.50 
1.56 
1.31 
1.20 
.28 


(32) 

0.09 
.18 
.27 
.34 
.29 
.26 
.24 
.26 
.09 
(') 


(.12) 


Form 1040: 

lender 5 (est.). ... 


0.05 


5 under 10 


.08 


10under25 


.13 


25 under 50 


.14 


50 under 100 


.13 


100 under 150 


.12 


150 under 300 . 


.11 


300 under .500- 


.09 


.500 under 1,000 


.09' 


1,000 and over. 


.03. 






Total. __ 


76.34 
32.68 


3.27 
13.18 


.99 
7.20 


.09 
.38 


.05 


Returns with no net income (est.) 2... 


.33 


Grand total, individual returns.. 


76.25 


3.29 


1.00 


.09 


.05 



For footnotes, see p >. 7<-79. 



28 



STATISTICS OF INCOME FOR 1942, PART 1 



Individual returns, 19^2; returns with net income by net income classes and returns 
with no net income in aggregate: Percentage distribution of sources of ircome, 
deductions, and net income, based on total income — Continued 

[For description of items and classiflcations, and methods of tabulating and estimating data, see pp. 5-11 

and 18-24] 







Sources of income— Continued 




Net income clas.ses 
(Thousands of dollars) 


Dividends 
on share 
accoums 
in Federal 
savings a.d 
loan associ- 
ations 18 
(subject to 
surtax 
only) 


Rents and 
royalties 


Annuities 


Net gain 

from sales 

of capital 

assets 19 


Net gain 

from sales 

of property 

other than 

capital 

assets 26 


Returns with net income: 

Form 1040A (est.) « - - 


m 

0.0^ 
.05 
.07 
.06 
.04 

(') 

(•) 

(■) 

(') 




0.25 
.22 
.22 
.20 
.17 
.18 
.12 
.10 
.07 
.07 






Form 1040: 

Under 5 (est.) 


3.22 
3.36 
3.18 
2.68 
2.13 
1.81 
2.33 
1.50 
1.31 
.18 


0.19 

.66 

.96 

1.33 

1.97 

3.22 

5.22 

5.50 

10.84 

25.47 


0.09 
.16 


10 under 25 


.14 


25 under 50 


.10 


sounder 100 . . ..- 


.08 


100 under 1.50 .. ■-- 


.05 


150 under 300 


.04 


300 under 500 ... 


.02 


500 under 1,000 


(0 


1,000 and over -.. 










Total 


.02 
.02 


2.21 
18.43 


.16 
1.30 


.37 
3.73 


.07 


Returns with nonet income (est.) ' 


.46 


Grand total, individual returns.. 


.02 


2.24 


.16 


.38 


.07 






Sources o 


f income— Continued 




(Thousands of dollars) 


Business 
profit 21 


Partner- 
ship 
profit 22 


Income 
from fidu- 
ciaries 23 


Other 
income 2« 


Total 
income 


Returns with net income: 

Form 1040 A (est.) ' 








1.09 

.52 
.82 
.78 
.70 
.64 
.66 
.35 
.28 
.08 
.06 


100.00 


Form 1040: 

Under 5 (est.) - 


13.94 
22. 35 
20.41 
15.51 

13. 97 
14.63 
15. 05 
16.38 

14. 80 
16.06 


2.01 
10.26 
16.41 
20.82 
24.42 
26. 34 
26.72 
29.51 
19.05 

9.49 


0.31 

1.89 

3.59 

5.05 

6.27 

8.13 

9.23 

11.51 

15.38 

10.57 


100.00 
100.00 


10 under 25 


100.00 


25 under 50 


100.00 


50underl00 . 


100.00 


lOOunder 150 


100. 00 


150 under 300 . .- -.. 


100.00 


300 under .500 .-- 


100.00 


500 under 1,000 


100.00 


1,000 and over 


100.00 






Total ..- 


10.77 
12.93 


4.04 
3.96 


.89 
2.74 


.73 
2.66 


100.00 


Returns with no net income (est.) '.. 


100.00 


Grand total, individual returns.. 


10.78 


4.04 


.89 


.74 


100.00 



For footnotes, see p;). 78-79; 



STATISTICS OF INCOME FOR 1942, PART 1 



29 



Individual returns, 1942; returns with net income by net income classes and returns 
with no net income in aggregate: Percentage distribution of sources of income, 
deductions, and net income, based on total income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11 

and 18-24] 





Deductions 


Net income classes 
(Thousands of dollars) 


Net loss 
from sales 
of capital 
assets '8 « 


Net loss 

from sales 

of property 

other than 

capital 

assets 20 


Business 
loss 21 


Partner- 
ship loss 22 


Contri- 
butions 26 


Interest 
paid 27 


Taxes 
paid" 


Returns with net income: 
Form 1040 \ (est ) 6 
















Form 1040: 

Under 5 (est.) 

5 under 10 . 


0.34 
.67 

.70 
.48 
.31 
.20 
.12 
.07 
.04 
.18 


0.12 
.16 
.20 
.17 
.17 
.12 
.15 
.12 
.43 

1.59 


0.26 
.30 
.43 
.50 
.58 
.63 
.54 
.52 
.65 
.31 


0.04 
.09 
.13 
- .14 
.12 
.21 
.29 
.06 
.13 
(') 


2.51 
1.99 
1.91 
2.03 
2.38 
2.80 
2.91 
3.31 
4.39 
4.62 


2.04 

1.83 

1.5] 

1.22 

.99 

.93 

.84 

.90 

.47 

..52 


3.55 
3.25 


10 under 25 


3.35 


25 under 50 _._ 


3.40 


50 under 100 


3.49 


100 under 150 


3.36 


150 under 300 


3.38 


300 under 500.-.- 

500 under 1,000 

1,000 and over 


3.36 
3.54 
2.17 


Total 


.28 
6.72 


.10 
22.10 


.21 

69.07 


.04 
10.18 


1.68 
2.69 


1.33 
10.25 


2.44 


Returns with no net income 
(est.)' 


14.95 


Grand total, indi- 
vidual returns 


.29 


.14 


.36 


.07 


1.69 


1.35 


2.47 


Net income classes 
(Thousands of dollars) 


Deductions— Continued 




Losses from 

fire, storm, 

etc." 28 


Bad debts 2? 


Medical 
and dental 
expenses 29 


Other de- 
ductions 30 


Total de- 
ductions 


Net 
income « 


Returns with net income: 
Form 1040A (est ) 8 












100.00 


Form 1040: 

Under 5 (est.) 


0.22 
.12 
.10 
.10 
.08 
.08 
.10 
.05 
.09 
.02 


0.22 
.33 
.43 

.47 
.45 
.39 
.65 
.36 
.44 
.38 


1.36 
.53 
.28 
.11 
.04 
.01 

(') 

(0 

(0 


2.03 
1.57 
1.49 
1.34 
1.25 
1.47 
1.63 
1.51 
1.76 
1.21 


12.69 
10.84 
10. 53 
9.96 
9.86 
10.20 
10.61 
10.26 
11.94 
11.00 


87.31 


5 imder 10 -. 


89.16 


10 under 25 


89.47 


25 under 50 


90.04 


sounder 100 

100 under 150 


90.14 
89.80 


150 under 300 . 


89.39 


300 under 500 


89.74 


SOOimder 1,000 

1,000 and over 


88.06 
89.00 








Total 

Returns with no net income 
(est.) 2 


.13 

11.18 


.19 
17.21 


.76 

2.82 


1.32 
42.26 


8.48 
209. 43 


91.62 
(') 


Grand total, indi- 
vidual returns 


.15 


.23 


.76 


1.40 


8.91 


91.09 



For footnotes, see pp. 78-79. 

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 



30 STATISTICS OF INCOME FOR 1942, PART 1 

both tabulations these Government obligations and the mterest 
thereon are classified according to the taxability of the interest for 
Federal income tax purposes, into two classes — partially tax-exempt 
and taxable. The amount of Government obligations owned is the 
amount owned on the last day of the taxable year. The interest re- 
ceived is interest on such obligations received throughout the year or 
accrued at the end of the year, before the deduction for amortizable 
bond premium. No data are tabulated for the wholly tax-exempt 
Government obligations or th(> interest thereon. 

Partially tax-exempt Government obligations are securities the in- 
terest on which is subject to the surtax only. They include (1) United 
States savings bonds and Treasury bonds issued prior to March 1, 
1941, ami (2) obligations of mstrumentalities of the United States 
issued prior to March 1, 1941, other than those issued under the Fed- 
eral 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 through these entities. Interest on an aggregate not to 
exceed $5,000 principal amount of United States savmgs 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 obli- 
gations" in basic tables 7, 7-A, and 7-B. However, it is not possible 
to reconcile the amount of partially tax-exempt interest tabulated ui 
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 su])ject to surtax after 
deducting the amortized bond premium, while partially tax-exempt 
interest shown in tables 9 and 10 is taken from the interest schedule 
showing interest before the amortization of bond premium, which, in 
addition to the amount reported on the face of the return for surtax 
purposes, also uicludes the amount of interest on a principal amount 
not exceeding $5,000, which is exempt from the surtax. 

Taxable Government obligations are securities the intei'est 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, after deduct- 
ing the amortizable bond premium, and tabidated as "Taxable 
interest ou Government obligations" in l)asic 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 
received thereon by individuals and fiduciaries, in view of the fact 
that (a) the retin^ns 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 ol)ligations, from which these data are 
tabulated, is an informational schedule wherein the data occasionally 



STATISTICS OF INCOME FOR 1942, PART 1 31 

are incomplete oi- 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, similarl}^, the interest repoited may include interest on obliga- 
tions which were sold prior to the end of the year. 

NET GAIN OR LOSS FROM SALES OR EXCHANGES OF CAPITAL ASSETS 

There are 341,043 individual and fiduciary returns which show a 
net gain from sales or exchanges of capital assets of $368,680,165, 
reported in income, and 475,575 returns which show a net loss from 
sales or exchanges of capital assets of $256,612,126 as a deduction 
from income. Botli amounts are after the deduction for the capital 
loss carry-over from a 1941 net shoit-term capital loss which cannot 
exceed the net income for that j^ear and can be deducted only to the 
extent of the current year net short-term capital gain. 

In the two following tables, certain details concerning the net gain 
or net loss from sales or exchanges of capital assets are shown as 
reported in the summary of capital gains and losses, schedule F, 
Form 1040, and schedule E, Form 1041. In the first table, data are 
composite for individual and taxable fiduciary returns. Forms 1040 
and 1041, while the second table contains details from individual 
returns. Form 1040, only. In each tabulation, data reported on 
returns with a net gain from sales of capital assets are tabulated 
separately from data reported on returns with a net loss from sales 
of capital assets. The net gain from sales of capital assets is reported 
in total income even though the alternative tax is paid on the excess 
of net long-term capital gain over net short-term capital loss. The 
net loss from such sales reported in total deductions is limited to the 
amount of net income (computed without regard to capital gains 
and losses) or to $1,000, whichever is smaller. A complete descrip- 
tion of net gain and net loss from sales of capital assets is given on 
pages 20-21. The net gain or net loss from sales of capital assets 
for 1942 is a com.bination of the net short-term and long-term gains 
and losses, whereas for 1941, the net short-term capital gain and the 
net long-term capital gain or loss were reported separately, the net 
long-term capital loss having been wholly deductible. 

For the year 1942, 100 percent of the recognized gain or loss from 
sales or exchanges of capital assets held not more than six months 
is taken into account m computing short-term capital gain or loss, 
while only 50 percent of the gain or loss recognized from sales or 
exchanges of capital assets held more than six months is taken into 
account in computing long-term gain or loss. As a, result of the per- 
centage application, there is reported in total income a net gain 
(short-term, and long-term) from sales of capital assets of $368,680,165, 
of which $36,585,913 is net short-term gain and $332,094,252 is net 
long-term gain. Since only 50 percent of the recognized gain or loss 
from sales of assets held more than six months is taken into account, 
an amount equal to the net long-term gain, $332,094,252, is excluded 
from total income. Application of the percentages in respect to 
capital losses results in a net loss (short-term and long-term) of 
$519,147,016, of which $14,214,202 is net short-term loss and $504,- 



32 



STATISTICS OF INCOME FOR 194 2, PART 1 



932,814 is net long-term loss. Since only 50 percent of the recognized 
gain or loss from sales of assets held more than six months is taken 
into account, an amount equal to the net long-term loss, $504,932,814, 
is not allowable as a deduction. Due to the limitation on capital 
losses allowed as a deduction in computing net income (section 117(d) 
of the Code), there is eliminated $262,534,890 of the $519,147,016 
net loss mentioned above, making a total of $767, 467, 704 capital 
losses not allowable as a deduction in computing net income. The 
amount of "Net capital loss" to be used as a carry-over against 
"Net capital gain" in any of the next five succeeding taxable years 
is not av^ailable. 



Individual relvrns and taxable fiduciary returns, 1942, by returns with 7iet gain or 
with net loss from sales of capital assets; returns ivith net income by taxable and 
nontaxable returns and by net income classes; also aggregate for individual returns 
with no net income: Number of returns, net gain from sales of capital assets, net 
loss from sales of capital assets before and aficr statutory Umiiation, net short-term 
capital gain or loss, net long-term capital gain or loss, and net short-term capital 
loss of preceding taxable year deducted 

(For description of items and classifications, and methods of tabulating and estimating data, see pp. 6- 

7, 10 and 20-21] 

[ [Net ir.ccme riasees and money figures in (houbands of dollars] 





Returns with net gains from sales of capital assets 




Number of 
returns 

(2) 


Net gain from 
sales of capital 
assets 19 (item 

8(a), p. 1, 

Forms 1040 and 

1041, or item 3, 

col. 5(a), Sch.F, 

Form 1040, and 

8ch. E, Form 

1041) (col. 4+6 

minus col. 5 

and 7) 

(3) 


Short-term a* 


Net income classes 
(1) 


Net short-term 

capital gain 
(after net short- 
term loss of 
preceding tax- 
able year) (item 
1, col. 5(a), Sch. 
F, Form 1040, 
and Sch. E, 
Form 1041) 

(4) 


Net short- 
term capital 
loss (item 1, 

col. 5(b), Sch. 

F, Form 1040, 
and Sch. E, 
Form 1041) 

(5) 


Taxable individual and fiduciary returns 
with net income: 
Under 5 (est.) 


208, 451 

45, 440 

30, 664 

9,822 

3, 765 

821 

550 

139 

81 

25 


84, 862 
4.3, 214 
53, 292 
3.5, 958 
32, 466 
10, 433 

24, 708 
11,9,33 
21,018 

25, 214 


10.577 
6, 491 
8, 367 
4,C55 
2,911 
1,647 
1,282 

94 
603 

35 


381 


5 under 10 


219 


10under25 . . 


299 


25 under 50 

50 under 100 


202 
98 


100 under 150 


45 


150 under 300-- 

300 under 500 


87 
24 


600 under 1,000 


9 


1,000 and over 


(33) 






Total taxable returns ... 


299, 758 


349, 098 


36, 062 


1,333 






Nontaxable individual returns: 
With net income:' 

Under 5 (est.) 


36. 981 
4,304 


12,817 
6, 766 


1,372 
513 


n 


With no net income (est.) '.. 


17 






Total nontaxable returns 


41,285 


19, 582 


1,885 


28 






Grand total 


341, 043 


368, 680 


37, 947 


1,361 







For footnotes, see pp. 78-79. 



STATISTICS OF INCOME FOR 194 2, PART 1 



33 



Individual returns and taxable fiduciary returns, 1942, by returns with net gain or 
with net loss from sales of capital assets; returns with net incotne by taxable and 
nontaxable returns and by net income classes; also aggregate for individual returns 
with no net income: A^umber of returns, net gain from sales of capital assets, net 
loss from sales of capital assets before and after statutory limitation, net short-term 
capital gain or loss, net long-term capital gain or loss, and net short-term capital 
loss of preceding taxable year deducted — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6- 

7. 10, and 20-21] 

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





Returns with net gain 
from sales of capital 
assets — Continued 


Returns with net loss from sales of 
capital assets 




Long-term 3< 


Number 
of returns 

(8) 


Net loss 
from sales 
of capital 

assets "25 

(item8 (a), 

p. 1, Forms 

1040 and 

1041) 

(9) 


Net loss from 
sales of capital 


Net income classes 
(1) 


Net long- 
term capi- 
tal gain 
(item 2, 
col. 5(a), 
Sch. F, 
Form 1040, 
and Sch. E. 
Form 1041) 

(6) 


Net long- 
term capi- 
tal loss 
(item 2, 
col. 5(b), 
Sch. F, 
Form 1040. 
and Sch. E, 
Form 1041) 

(7) 


assets before 

statutory lim- 
itation (item 
4, col.5(bj, 

Sch. F, Form 
1040, and 

Sch. E, Form 

1041)(col. 
12-1-14 minus 

col. 11 and 13) 

(10) 


Taxable individual and fiduciary returns 
with net income: 
Under5(est.) 


75. 780 
37, 726 
46, 200 
32, 641 
29, 846 
14. 905 
23, 545 
11,864 
20,428 
25. 180 


1,114 

785 

976 

537 

193 

74 

62 

2 

4 


263, 679 

67, 782 

51, 747 

16,163 

5,778 

1,204 

601 

122 

70 

9 


120, 176 

39,904 

34, 671 

11,825 

4, 539 

989 

539 

119 

61 

163 


191, 098 


5 under 10 


85, 527 


10under25. ." 


90, 701 


25 under 50-. 


40, 493 


sounder 100 


1H,499 


100 under 150 


5, (;07 


150 under 300 

300 under 500 


5, 627 
1,052 


5C0 under 1,000 .-. 


611 


1,000 and over .. . . 


467 








Total taxable returns 


318,115 

11,610 
6,352 


3,746 


407, 155 


212, 987 


439, 682 






Nontaxable individual returns: 
With net income: ' 
Under 5 (est.) 


155 
83 


55, 105 
13,315 


31,433 
12, 192 


62, 773 


With no net income (est.) ' __ 


26, 693 






Total nontaxable returns 


17,962 


238 


68, 420 


43, 626 


79, 465 






Grand total. 


336, 078 


3,983 


475, 575 


256,612 


519, 147 







Forfootnotes, see pp. 78-79. 



34 



STATISTICS OF INCOME FOR 1942, PART 1 



Individual returns and taxable fiduciary returns, 19/(2, by returns with net gain or 
with net loss from sales of capital assets; returns with net income by taxable and 
nontaxable returns and by net income classes; also aggregate for individual returns 
with no net income: Niimber of returns, net gain from sales of capital assets, net 
loss from sales of capital assets before and after statutory limitation, net short-term 
capital gain or loss, net long-term, capital gain or loss, and net short-term capital 
loss of preceding taxable year deducted — Continued 

[For description of items and cla.ssifications, and methods of tabulating and estimating data, see pp. 6-7, 

10, and 20-21] 



[Net income classes and money figures 


in thousands of dollars] 








Returns with net loss from sales of capital assets- 
Continued 


Net short-term cap- 
ital loss of preced- 
ing taxable vear 




Short-term 3i 


Long-term 3< 


deducted from 
short-term capi- 
tal gain 3' (item 


Net income classes 


Net short- 
term capital 
gain (after 
net short- 
term loss of 
preceding tax- 
able year) 
(item"], col. 
5(a), Pch. F, 
Form 1010, 
and Fch. E, 
Form 1041) 

(11) 


Net short- 
term capi- 
tal loss 
(item 1, col. 
5(b), Sch. 
F, Form 
1040, and 
Sch. E, 
Form 1041) 

(12) 


Net long- 
term capi- 
tal gain 
(item 2, col. 
5(a). Sch. 
F, Form 
1040, and 
Sch. E, 
Form 1041) 

(13) 


Net long- 
term capi- 
tal loss 
(item 2, col. 
5(b), Sch. 
F. Form 
1040, and 
Sch. E, 
Form 1041) 

(14) 


1, col. 2, Sch. F. 
Form 1040, and 
Sch. E, Form 1041) 


(!)■ 


Returns 

. with net 

gain from 

sales of 

capita) 

assets 

(15) 


Returns 

with net 

loss from 

sales of 

capital 

assets 

(16) 


Taxable individual and fiduci- 
ary returns with net income: 

Under 5 (est.) 

5 under 10 


2,631 

1,707 

2,250 

1,388 

665 

212 

76 

36 

18 

31 


9,291 

3, 547 

4, 330 

2,016 

1,113 

490 

170 

32 

53 

2 


457 
419 
470 
220 
113 
26 
11 

(33) 

2 

(33) 


184, 895 

84. 106 

89, 091 

40, 085 

18,164 

5, 356 

5, 544 

1,056 

577 

495 


169 
165 
241 
138 
45 
34 
10 
27 

(33) 


480 
355 


10 under 25 . 


448 


25 under 50 


256 


50 under 100 


262 


100 under 150 


71 


150 under 300 


20 


300 under 500 . . .- 


18 


500 under 1,000 . 


11 


1,000 and over 










Total taxable returns 


9,014 


21, 045 


1,719 


429, 369 


830 


1,920 


Nontaxable individual returns: 
With net income: » 

Under 5 (est.) 
With no net income (est.) 2_ 


182 
95 


1,747 
713 


10 
6 


51, 218 
26, 080 


6 


C9 








Total nontaxable returns . 


277 


2,460 


16 


77, 299 


6 


69 


Grand total 


9,291 


23, 505 


1,735 


506, 668 


836 


1,989 







For footnotea, see pp. 78-79. 



STATISTICS OF INCOME FOR 194 2, PART 1 



35 



Individual returns, 194^, by returns with net gain or with net loss frorn sales of 
capital assets; returns with net income by taxable and nontaxable returns and by net 
income classes; also aggregate for returns with no net income: Number of returns, 
net gain from sales of capital assets, net loss from sales of capital assets before and 
after statutory limitation, net short-teryn capital gain or loss, net long-term capital 
gain or loss, and net short-term capital loss of preceding taxable year deducted 
[For description of items and classifications, and methods of tabulating and estimating data, see pp. C-7» 

10,20-21) 
[Net income classes and ironey figures in thousands of dollars] 





Returns 


with net gain f 


'om sales of capital assets 




Number of 
returns 

(2) 


Net gain from 
sales of capital 
assets '» (item 
8(a), p. 1, or 
item 3, col. 
5(a), Sch. F, 
Form 1040) 
(col. 4+6 mi- 
nus col. 5 
and 7) 

(3) 


Short-term s< 


Net income classes 
(1) 


Net short-term 
capital sain 
(after net short- 
term loss of 
preceding tax- 
able year) (item 
1, col. 5(a), Sch. 
F, Form 1040) 

(4) 


Netshort-t«rm 

capital 

loss (item 1, 

col. 5(b), 

Sch. F, 

Form 1040) 

(6) 


Taxable individual returns with net income: 
Under 5 (est.) 


189.511 

43. 827 

29. 573 

9.477 

3,626 

783 

520 

129 

70 

23 


72. 574 
38. 772 
47, 039 
31. 966 
28. 373 
l.i. 004 
22,377 
9,183 
15,286 
23.097 


9, 751 

6,165 

7, 751 

3,666 

2,735 

1,56-1 

1,043 

94 

60 

35 


316 


5 midcr 10 


211 


10 under 25 . ... 


272 


25 under 50 


199 


.50 under 100 


97 


100 under 150 


45 


150 under 300 


57 


300mider500 


24 


500 under 1,000 


9 


1,000 and over 


(33) 


Total taxable returns 


277. 539 


303. 672 


32. 865 


1.229 


Nontaxable individual returns: 
With net income: « 

Under 5 (est.) _ 


36. 981 
4. .304 


12,817 
6,766 


1,372 
513 


11 


With no net income (est.)^ 


17 






Total nontaxable returns 


41.285 


19,582 ! 1.885 


28 


Grand total 


318,824 


323. 254 


34.750 


1.257 





Returns with net gain 
from sales of capital 
asssets— Continued 


Returns 


with net lo,ss from sales of 
capital assets 




Number 

of 
returns 

(8) 


Net loss 
from sales 
of capital 
assets '9 " 
(item 8(a), 
p. 1, Form 
1040) 

(9) 






Long-term ^* 


Net loss from 
sales of capi- 


Net income classes 
(1) 


Net long- 
term capi- 
tal gain 
(item 2, col. 
5(a), Sch. 
F, Form 
1040) 

(6) 


Net long- 
terra capi- 
tal loss 
(item 2, col. 
5(b), Sch. 
F, Form 
1040) 

(7) 


tal assets 
before statu- 
tory limi- 
tation (item 
4, col. 5(b), 
Sch. F, Form 

1040) (col. 
12+14 minus 
col. 11 and 13) 

(10) 


Taxable individual returns with net in- 
come: 
Under 5 (est.) 


64,142 
33,591 
40,515 
29,023 
25,928 
13, 558 
21,452 
9,115 
15,239 
23,063 


1,003 

773 

955 

525 

192 

74 

62 

2 

4 


257, 568 

66, 765 

50, 444 

15.880 

5,698 

1,166 

592 

120 

69 

9 


117,782 

39, 215 

34. 142 

11.560 

4,460 

957 

531 

117 

60 

163 


183, 829 


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


83, 056 


10imder25 


87,841 


25 under 50 . 


39.098 


sounder 100 

100 under 150 


17,601 
4,913 


1.50 mider 300 . 


4,591 


300 under 500 

500 under 1,000 


1,050 

607 


1,000 and over 


467 








Total taxable returns 


275. 626 


3. .'^90 


398,311 


208.988 


423, 053 


Nontaxable individual returns: 
With net income: 5 

Under 5 (est.) 


11,610 
6,352 


155 
83 


55, 105 
13.315 


31,433 
12. 192 


52, 773 


With no net income (est.)' 


26. 692 


Total nontaxable returns 


17. 962 


238 


68.420 


43. 626 


79. 465 


Grand total 


293,588 


3,828 


466, 731 


252, 614 


502,518 







For footnotes, see pp. 78-79. 



36 



STATISTICS OF INCOME FOR 194 2, PART 1 



Indhn'dval returns, 194^, ^y retvrns with net gain or with net loss from sales of 
capital assets; retvrns with net income by taxable and nontaxable returns and by 
net income classes; also aggregate for returns with no net income: Number of 
returns, net gain from sales of capital assets, net loss from sales of capital assets 
before and after statutory limitation, net short-term capital gain or loss, net long- 
term capital gain or loss, and net short-term capital loss of preceding taxable year 
deducted — Continued 

fFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-7, 

10, 20-21] 

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





Returns with net loss from sales of capital assets- 
Continued 


Net short-term capi- 
tal loss of preceding 




Short-term ^ 


Long-term 3* 


taxable year de- 
ducted from short- 
term capital gain 3» 




Net short- 
term capital 
gain (after 

net short- 
term loss of 

preceding 
taxable year) 
(item 1, col. 
5(a), Sch. F, 
Form 1040) 

(11) 


Net short- 
term capi- 
tal loss 
(item 1, 
col. 5(b), 
Sch. F, 
Form 
1040) 

(12) 


Net long- 
term capi- 
tal gain 
(item 2, 
col. 5(a), 
Sch. F, 

Form 

1040) 

(13) 


Net long- 
term capi- 
tal loss 
(item 2, 
col. 5(b), 
Sch. F, 
Form 1040) 

(14) 


(item 1, col. 2, Sch, 
F, Form 1040) 


Net income classes 
(1) 


Returns 
with net 
gain from 
sales of 
capital 
assets 

(15) 


Returns 
with net 
loss from 
sales of 
capital 
assets 

(16) 


Taxable individual returns with 
net income: 

Under 5 (est.) 

5 under 10 


2,562 

1,676 

2,231 

1.362 

652 

198 

76 

36 

18 

31 


8, 555 

3, 297 

3,995 

1,792 

1,076 

197 

170 

32 

53 

2 


429 
403 
456 
219 
113 
26 
11 

(M) 

2 

(3.) 


178, 265 

81.838 

86, 532 

38, 888 

17, 291 

4,940 

4,507 

1,054 

573 

495 


168 
163 
240 
138 
45 
34 
10 
27 

(33) 


473 

341 


10 under 25 


446 


25 under 50. 


2.56 


50 imder 100 


262 


100 under 150 


70 


150 under 300 


20 


300 under 500 


18 


600 under 1,000 


11 


1 ,000 and over 










Total taxable returns 


8,843 


19, 170 


1,659 


414, 384 


824 


1,897 


Nontaxable individual returns: 
With net income. « 
Under 5 (est.) 


182 
95 


1,747 
713 


10 
6 


51,218 
26, 080 


6 


69 


With no net income (est.)*.. 










Total nontaxable returns- 


277 


2,460 


16 


77, 299 


6 


69 


Grand total .. 


9,120 


21,630 


1,676 


491, 683 


830 


1,966 







Per footnotes, see pp. 78-79. 



STATISTICS OF INCOME FOR 194 2, PART 1 37 

MEDICAL AND DENTAL EXPENSES 

Data from individual returns, Form 1040, showing a deduction for 
medical and dental expenses, are tabulated below. Medical expenses 
are not I'eported on the optional Form 1040A. . The deduction for 
me<;lical expenses (allowable for the first time in 1942) is limited to 
such expenses in excess of an amount equal to 5 percent of net income 
computed without the deduction; ho\\'ever, the maximum deduction 
is $2,500 on a joint retm-n of husband and wife, or on a return for tha 
head of a family, and $1,250 on returns for all other persons. 

There are 3,842,183 returns with net income and 5,593 returns with 
no net income showing a deduction for medical expenses. The total 
deduction is $656,380,273. In order to determine the entire amount of 
medical expenses paid dming the year by individuals filing these 
retm-ns, the deduction for medical expense, $656,380,273, should be 
addend to the net income of $8,261,254,608, making an income of 
$8,917,634,941 before deduction for medical expenses. Medical 
expenses equal to 5 percent of this sum, $445,881,747, are disallowed as 
a deduction according to the provisions of section 23 (x) of the Code, 
These disallowed medical expenses when added to the allowable 
deduction of $656,380,273 show that the total medical expenses 
actually paid during 1942 by individuals filing these returns were a 
minimum of $1,102,262,020 — minimum because there may be cases in: 
which the limitation of the maximum deduction was effective. This 
computation do?s not give consideration to medical expenses paid by 
approximately sixteen and one-half million other individuals who filed 
Form 1040, but whose medical expenses did not exceed 5 percent of 
net income computed without regard to such expenses and therefore 
were denied a deduction for income tax pm'poses; neither does this 
computation give consideration to medical expenses of individuals who 
file Form 1040A. 



38 



STATISTICS OF INCOME FOR 1942, PART 1 



Individual returns, Form IO4O, 19^2, by net income classes: Nujnber of returns, 
medical and dental expenses, and net income 

(For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-8, 

10. 23, and 37] 

[Net inc«Rie classes and money figures in thousands of dollars] 



Net income classes 



Taxable individual returns with net income: 

Under 0.5 (est.) 

0.6 under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5under 2.75 (est.) 

2.75 under 3 (est.) 

Sunder 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5under 5 (est.) ..- 

Sunder 6 

6 under 7 

7 under 8 

8 under 9 

« under 10 

10 under 25 

25 under 50_. 

50 under 100_. 

100 under 1,50 

150 under 300 

3C0 under 500 ^ 

500 under 1,000 

1,000 and over 



Total taxable returns. 



Nontaxable individual returns: 
With net income: 5 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) _ 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

3 under 3.5 (est.) 

3.5under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 



Total 

With no net income (est.) 2. 



Total nontaxable returns. 
Grand total 



Individual returns with net income 

Individual returns with no net income (est.) '. 



Number 
of returns 



12,752 

182. !t09 

197, 501 

171,748 

275, 821 

353, 225 

387, 313 

367, 409 

319, 397 

248, 742 

205, 823 

264, 751 

131,318 

64,411 

37, 316 

37, 617 

19,315 

11,595 

7, .592 

5,472 

18,854. 

2. 363 

441 

47 

12 

1 

1 



3, 323, 746 



103, 167 

29, 454 

49, 937 

116,160 

71,492 

62. 083 

49, 239 

22. 348 

5, 097 

5,400 

2,619 

1,299 

142 



518, 437 
5,593 



524,030 



3, 847, 776 



3, 842, 183 
5, 593 



Medical 
and dental 
expenses 20 



2,329 

21, 288 
22, 446 

22, 6!6 
41.364 
52, 236 
57, 425 
.54,712 
49. 485 
38. 808 
33, 353 
42,919 

23, .591 
14, .596 

9, 055 

11,803 

7,517 

5, 161 

3,702 

2.990 

13, 698 

2,662 

648 

62 

17 

1 

1 



534, 482 



28,250 

8, 636 

14. 250 

25, 635 

14, 355 

11.342 

8.033 

3,799 

991 

785 

461 

213 

23 



i 16, 773 
5,126 



121, 899 



656, 380 



651, 255 
5, 126 



Net 
income 



3,740 

116,153 

172, 535 

195, 129 

380, 531 

576, 749 

727,311 

778, 632 

7.55, 838 

651, 704 

591, 145 

852. 471 

488, 024 

271,796 

176, 147 

204, 659 

124, 764 

86,524 

64, 369 

51,816 

268. 777 

78,127 

29, 102 

5, 502 

2,534 

349 

625 



7. 656, 054 



:?8, 922 

18, 407 

44, 533 

131, 799 

99, 661 

98 766 

89, 322 

48, 158 

12, 171 

1:^. 945 

7,347 

4,112 

512 



607, 655 
9 2, 454 



10 605, 201 



'0 8, 261, 255 



8. 263. 709 
9 2, 454 



For footnotes, see pp. 78-79. 



STATISTICS OF INCOME FOR 194 2, PART 1 39 

PATTERNS OF INCOME 

Of the 36.619,246 returns filed by individuals for the current year, 
27,322,569, or 74.6 percent, of the returns show income classified in 
the two patterns of income, (1) income solely from salaries and (2) 
income from salaries and less than $100 other income. The total 
income reported on the returns showing these two patterns of income 
is 63.4 percent of the total income reported on all individual returns. 

The number of returns, amount of salaries, all other income, and 
net income are classified by six patterns of income in the following 
table, which is presented in two parts: Part I for all returns, showing 
data for returns. Form 1040A, in aggregate and data for returns, 
Form 1040, by net income classes; Part II for returns. Form 1040A, 
showing data tabulated by gross income classes. The net income 
classes for returns. Form 1040, and the gross income classes for re- 
turns. Form 1040 A, are identical with those used in the basic tables 
of this report, except that the higher income classes are grouped. 
Data are completely tabulated from returns, Form 1040, with net 
income of $5,000 and over, while data for the remaining returns, 
Form 1040, with net income (taxable and nontaxable), returns, 
Form 1040, with no net income, and data for returns, Form 1040A 
(taxable and nontaxable), are estimated in the same manner and from 
the same samples as the data for such returns tabulated in other text 
tables and in the basic tables. The selection of samples and method 
of estimating data are described on pages 6-7. Tiiis tabulation is 
more inclusive than the special tabulation published on pages 53-55 
of last year's report, which presented an analysis of the income re- 
ported on individual returns. Form 1040A, but the patterns of income 
for the current year are not comparable with those of last year. 



40 



STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 194 2, PART 1 



41 



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44 



STATISTICS OF INCOME FOR 194 2, PART 1 



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STATISTICS OF INCOME FOR 1942, PART 1 



45 



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46 



STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 1942, PART 1 



47 



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48 STATISTICS OF INCOME FOR 1942, PART 1 

FREQUENCY DISTRIBUTION OF RETURNS BY NUMBER OF DEPENDENTS CLASSES 

In the table below showing the number of individual returns with 
net income by family relationship and by number of dependents 
classes, the family relationship classification is the same as that used 
for other tabulations in this report and is described on pages 11 and 15- 
16. Data are not available for returns with no net income because infor- 
mation regarding personal exemption and credit for dependents is in- 
sufficient for classification. On returns. Form 1040A, the number of 
dependents for which credit is allowable is determined as of July 1, 
1942, without regard to any change that occurred during the taxable 
year in the taxpayer's status with respect to dependents. On i-eturns. 
Form 1040, the number of dependents for which creciit is allowable 
includes dependents who received their chief support from the tax- 
payer whether for the entire year or for only a part of the year. The 
number of dependents for which credit is allowable includes each person 
under 18 years of age, or incapable of self-support because mentall}^ 
or physically defective, whose chief support was i-eceived from the 
taxpayer, except for a taxpayer who is head of a family only by reason 
of dependents for whom he would be entitled to credit, in which case 
the number of dependents for which credit is allowable is limited to 
one less than the actual number of dependents. This classification 
for number of dependents classes is similar to the classification, credit 
for dependents classes, used for a special tabulation of returns. Form 
1040A, on pages 57-64 of last year's report, except that last year's 
tabulation was based on the amount of credit for dependents. 

The frequency distribution of returns by number of dependents is 
presented in two ])arts: Part I for all returns, showing data for retiu-ns, 
Form 1040A, in aggregate and data for returns. Form 1040, by net 
income classes; Part II for returns. Form 1040A, showing data tabu- 
lated by gross income classes. The net income classes and gross 
income classes are identical with those used in the basic tables of 
this report, except that the higher income classes are grouped. 
Data are completely tabulated from returns with net income of $5,000 
and over, while data for the remaining returns, Form 1040, with net 
income (taxable and nontaxable), and data for returns. Form 1040A 
(taxable and nontaxable) , are estimated in the same manner and from 
the same samples as the data for such returns tabulated in other text 
tables and in basic tables. The selection of samples and method of 
estimating data are described on pages 6-7. It will be noted that 
this tabulation is more inclusive than the special tabulation of individ- 
ual returns, Form 1040A, by credit for dependent classes in last 
year's report, to which reference was made in the preceding paragraph. 



STATISTICS OF INCOME FOR 1942, PART 1 



49 



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STATISTICS OF INCOME FOR 194 2, PART 1 



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STATISTICS OF INCOME FOR 194 2, PART 1 



51 



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STATISTICS OF INCOME FOR 1942, PART 1 



53 



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54 



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STATISTICS OF INCOME FOR 194 2, PAKT 1 



55 






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STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 1942, PART 1 



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Nontaxable individual returns with net income: * 

Form 1040A (est.) « .-. __ 

Form 1040: 

Under 0.5 (est.)-. _ 

0.5 under 0.75 (est.) _ 

0.75 under 1 (est.).. _ 

1 under 1.25 (est.) 

1.25 under 1.5 (est.). _. 

1.5 uniler 1.75 (est.) 

1.75 under 2 (est.) _ 

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2.25 under 2.5 (est.) 

2.5 uniier 2.75 (est.) 

2.75 under 3 (est.)... 

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3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) _ 


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STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 1942, PART 1 



61 



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62 



STATISTICS OF INCOME FOR 194 2, PART 1 



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STATISTICS OF INCOME FOR 1942, PART 1 



63 






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64 



STATISTICS OF INCOME FOR 1942, PART 1 






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STATISTICS OF INCOME FOR 194 2, PART 1 



65 



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66 



STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 1942, PART 1 



67 





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1.25 imder 1.5 (es 
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1.75 under 2 (est. 

2 under 2.25 (est.) 
2.25 under 2.5 (es 
2.5 under 2.75 (es 
2.75 under 3 (est.) 

3 under 3.5 (est.). 
3.5 under 4 (est.). 

4 under 4.5 (est.). 
4.5 under 5 (est.). 



-2 — 00 



68 



STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 1942, PART 1 



69 



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70 



STATISTICS OF INCOME FOR 194 2, PART 1 



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STATISTICS OF INCOME FOR 1942, PART 1 



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72 



STATISTICS OF INCOME FOR 194 2, PART 1 



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STATISTICS OF INCOME FOR 194 2, PART 1 



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74 



STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 1942, PART 1 



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76 



STATISTICS OF INCOME FOR 1942, PART 1 



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STATIvSTICS OF INCOME FOR 194 2, PART 1 



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78 



STATISTICS OF INCOME FOR 194 2, PART 1 



Footnotes for text tables 
(Facsimiles of Forms 1040, 1040A, and 1041, to which references are made, appear on pp. 336-353) 



' 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. 

' Returns with no net income Cdeficit) are those 
wherein total deductions equal or exceed total in- 
come. Unlike former years, data are estimated for 
a portion of these returns. 

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

* For 1942, the alternative tax is reported on re- 
turns showing an excess of net long-term capital 
gain over net short-term capital loss, but only if such 
tax is less than the combined normal tax and surtax 
computed on net income which includes the net 
gain from sales or exclianges of capital assets. For 
1942, the alternative tax is the sum of a partial tax 
(normal tax and surtax) computed on net income 
reduced for this purpose by the excess of net long- 
term capital gain over the net short-term capital 
loss, and 50 percent of such excess. 

' Nontaxable returns with net income on which 
personal exemption, credit for dependents, and 
earned income credit exceed net income or, on Form 
1040A, gross income. 

6 Form 1040A (optional return), which may be 
filed by individuals whose gross income is from cer- 
tain sources only and is not more than .?;3,000, docs 
not provide for reporting the amount of net income 
Gross income is tabulated both as total incom.e and 
as net income. 

' Less than 0.005 percent. 

8 Not computed. 

« Deficit. 

'0 Net income less deficit. 

" Returns with surtax net income exclude returns 
with the alternative tax. 

12 An unequal number of separate returns is the 
result of (1) use of the sample as the basis for esti- 
mating data for returns in net income clas.ses 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 insufficient data maliC 
it impossible to identify the returns as separate 
returns. 

'3 See pages 15-16 for explanation of community 
property returns. 

'< Dividends received include dividends on share 
accounts in Federal savings and loan associations 
issued on or after March 28, 1P42, but exclude such 
dividends on jirior issues and dividends of all kinds 
received through partnerships and fiduciaries. 

•f Interest received from bonds is the not amount 
after deducting the amortizable bond premium for 
the taxable year. This deduction was not made 
against interest in former years. 

'« Partially tax-exempt interest is that received on 
certain (Jovernnient obligations issued prior to 
March 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. This interest is 
subject to surtax only. The amount reported in- 
cludes such interest received through partnerships 
and fiduciaries. 

1' Taxable interest on Government obligations is 
that received on Treasury notes issued on or after 
December 1, 1940, and on obligations of the llnited 
States or any agency or instrumentality thereof, is- 
sued on or after March 1, 1941. This interest is 
subject to l)oth normal tax and surtax. The amount 



reported excludes such interest received through 
partnerships and fiduciaries. 

>' Dividends on share accounts in Federal savings 
and loan associations are only those on shares is.sued 
prior to March 28, 1942, and include such dividends 
received through partnerships and fiduciaries. These 
dividends are subject to surtax only. Dividends on 
.shares issued on and after that date are reported with 
dividends received from corporate stock. 

I' Tlie amount reported as net gain or loss from 
sales or exchanges of capital assets is the amount 
taken into account in computing net income and is a 
combination of short-term and long-term capital 
gains and losses, worthless stocks and bonds which 
are cajiital assets, and each participant's share of 
capital gains and losses to be taken into account from 
partnerships and common trust funds; also the net 
short-term capital loss of the preceding taxable year 
(not in excess of net income for such year) has been 
deducted but only to the extent of net short-term 
capital gain of the current year. For definition of 
capital assets, see text pages 20-21. 

■0 Net gain or loss from the sales of property other 
than capital assets: (1) property used in trade or 
business of a character which is subject to the allow- 
ance for depreciation, (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 March 1, 1911, on a 
discount basis and payable without interest at a 
fixed maturity date not exceeding one year from date 
of issue, and (3) real property used in irade or business. 

21 Current year net profit or loss from business or 
profession (sole proprietorship). (Net operating 
loss deduction is reported in "Other deductions.") 

22 Partnership profit or loss, as reported on the 
income tax return of tbe partner, f-rdurffs (I) 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 issued prior to March 28, 1942, whicli are 
reported in the schedule for interest on Government 
obligations but are tabulated separately. In com- 
puting partnership profit or loss, charitable contri- 
butions are not deductible nor is the net operating 
loss deduction allowed. However, the pro rata siiare 
of contributions and of prior year income and losses 
of the partnership is taken into account by each 
partner in determining his own contributions and 
net operating loss deduction, respectively. 

2J Income from fiduciaries, as reported on the 
income tax return of the beneficiary, crcliides (1) 
partially tax-exempt interest on Government obliga- 
tions, and (2) 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 
issued prior to March 28, 1942, which are reported in 
tl e 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 common trust fund, 
however, this deduction is not allowed, 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. 

2< Other income includes alimony received, earn- 
ings of minors, prizes, sweepstakes, gambling profit!?, 
etc. The amount of dividends, interest, and annui- 
ties reported in one sum on the individual returns, 
Form 1040 A, is tabulated as other income. 

25 A net loss from sales or exchanges of capital assets 
is allowed only to the extent of the net income com- 
puted without regard to capital gains and losses, or 



(Footnotes continued on p. 79.) 



STATISTICS OF INCOME FOR 194 2, PART 1 



79 



Footnotes for text tables — Continued 
(Facsimiles of Forms 1040, 1040A, and 1041, to which references are made, appear on pp. 326-353) 



$1,000. whichever is smaller. (This limitation does 
not apply to returns with fiscal years ending in the 
period July through November 1942.) 

=6 Contributions include each partner's share of 
the charitable contributions made by the partner- 
ship of which he is a member. 

" Such deductions exclude amounts reported in 
the schedules for ^(1) rents and royalties, and (2) 
business or profession. 

28 Losses from fire, storm, shipwreck, war, or other 
casualty, or from theft, not compensated for by insur- 
ance or otherwise. 

2' Medical and dental expenses paid for care of 
taxpayer, his wife, or a dependent, not compensated 
for by insurance or otherwise, which exceed 5 percent 
of the not income computed without the deduction. 
This deduction is limited to $2,500 in the case of 
husband and wife who file a joint return, or a fiead of 
a family, and to .$1,250 for all other individuals. 
Medical expenses were not allowed as a deduction 
in former years. 

30 Other deductions include alimony paid, net 
operating loss deduction, expenses incurred for the 
management and maintenance of property held for 
the production of taxable income, etc. The current 
year net loss from rents and royalties reported in 
sources of income is tabulated in other deductions. 



On fiduciary returns the amounts of losses from fire, 
storm, etc., and bad debts not compensated for by 
insurance or otherwise, are reported in other deduc- 
tions. 

31 Included in other deductions. 

3' Included in other income. 

53 Less than .$500. 

3< Short-term applies to gains and losses from 
the sales and exchanges of capital assets held not 
more than 6 months, and long-term applies to gains 
and losses from sales of such assets held more than 6 
months. 

35 Net short-term capital loss of preceding taxable 
year deducted under the carry-over provision of 
the 1942 act. The net short-term capital loss carried 
over from 1941 (computed without regard to short- 
term capital losses of the preceding year) cannot 
exceed the net income for 1941, and can be deducted 
in the current year only to the extent of the net short- 
term capital gain computed without the carry-over. 

3t' If an individual is head of a family only because 
of dependents for whom he would be entitled to 
credit, the number of dependents classes represents 
one less dependent than actually exists because the 
number of dependents is based on the number of 
dependents for whom credit is allowable. 



80 STATISTICS OF INCOME FOR 1942, PART 1 

NUMBER OF INDIVIDUAL RETURNS BY COUNTIES, CITIES. AND TOWNS 

The mimeograph bulletin for Number of Income Tax Returns by 
States, Counties, Cities, and Towns was not compiled for the individual 
returns for 1942. Copies of the 1941 bulletin may be secured without 
cost from the Bureau of Internal Revenue, Washington 25, D. C, 
upon request. 

COMPARABILITY OF INCOME TAX LIABILITY AND TAX COLLECTIONS 

The total income tax liability reported on individual i-eturns and 
taxable fiduciary returns differs from the amount of Federal income 
tax collected from these sources during any given filing period. 
Several factors are responsible for the difference between the tax 
liability reported on the 1942 returns filed in 1943 and the amount of 
tax collections for the calendar year 1943, among which ai-e the 
following: 

1. Taxes collected at source during 1943, on account of the with- 
holding tax on w'ages in excess of ex(>mptions, at the rate of 5 percent 
from January through June and 20 percent thereafter, are taxes on 
1943 income and will be a credit against the tax liability for that year. 

2. Collections during the latter part of 1943 for payments on declaia- 
tions of estimated tax for 1943, on income not subject to \\ithholding 
tax, also are taxes on 1943 income. 

3. Collections include penalties, intei'cst on delinquent payments of 
taxes, and payments of additional assessments resulting from an audit 
of the returns, none of which are incluck'd in this report. 

4. Delays in tax payments due to financial embarra,ssment, death, 
liquidation of business, delinquent returns, or other causes, result in 
the collection of taxes pertaining to returns for prior years. 

5. Tax collections include taxes on returns. Forms 1040C, 1040D, 
1040NB, and 1040NB-a, whereas data in this report exclude data 
reported on these returns. Forms 1040C and 10401) are leturns for 
departing aliens; Forms 1040NB and 1040NB-a aie for nonresident 
aliens not engaged in trade, or business within the United States and 
not having a place of business therein. 

6. The tax creflit for income taxes paid to foreign countries or pos- 
sessions of the United States is not deducted from the tax liability 
tabulated in this report. Income taxes paid to foreign countries or 
possessions of the United States may be included in (leductions from 
total income or applied with limitations as a credit against the Federal 
income tax. (The amount of tax credit for foreign taxes paid, avail- 
able only for individual returns for the years 1925 through 1930, 
appears on page 9, Statistics of Income for 1930.) 

7. The tax credit for income tax paid at source on tax-free covenant 
bonds is not deducted from the tax liability shown in this report. 
The tax paid at source on such bonds is included in the collections 
for corporation income taxes. 

8. The Current Tax Payment Act of 1943 cancels a portion or all 
of the 1942 tax liability of those individuals who are taxpayers in 
both 1942 and 1943 and whose 1942 tax liability is less than their 
1943 liability, as follows: The entire 1942 tax if the liability is $50 or 
less; $50 of "the 1942 tax if the lial)ility is betw^een $50 and $66.67; 
and 75 percent of the 1942 tax if the liability is more than $66.67, 
However, the cancellation was not effective until September 1, 1943, 
previous to which date payments were made on the 1942 tax liability. 



STATISTICS OF INCOME FOR 194 2, PART 1 81 

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, 
Statistics of Income, pubhshed annually since 1916, in accordance with 
provisions of the various revenue acts, and from data in the Annual 
Report of the Commissioner of Internal Eevenue for 1914-1916. 
The number of returns and tax tabulated for income years 1913-1915 
are as reported by the Commissioner for the fiscal year ended June 
30, immediately following, and the net income is estimated from the 
number of returns filed and the average net income for each income 
class. The amount of tax tabulated as surtax is technically "addi- 
tional tax" for 1913-1917. 

Historical data for 1916-1936 are tabulated for individual and fidu- 
ciary returns. Forms 1040 and 1040A, including individual returns with 
no net income for 192S and thereafter. Data for 1937-1940 are 
tabulated from individual returns, Forms 1040 and 1040A, with net 
income and with no net income, and from taxable fiduciary returns 
for estates and trusts, filed on Form 1041 or filed improperly on Form 
1040, including for 1937 nontaxable fiduciary returns for estates and 
trusts which were filed improperly on Form 1040. Data for 1941- 
1942 are tabulated from individual returns, Form 1040, with net 
income and with no net income, optional returns, Form 1040 A, with 
gross income not over $3,000, and taxable fiduciary returns, Form 
1041. 

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 effective tax rate are tabulated by net income 
classes; in table 16 the sources of income 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 end- 
ing 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 1913-1942 are summarized on pages 312-327. 
The changes in law affecting income tax data for 1942 are set forth 
briefly on pages 3-4. Revisions in the income tax return forms to 
incorporate changes in the law may eliminate, 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 aflecting the gains and losses 
resulting from sales and exchanges of capital assets together with the 
method of tabulating these data, will be helpful. Chart D, on pages 
324-327, presents a resume of the changes in tax laws pertaining to 
gains and losses on sales of capital assets, and in basic table 16, 



82 STATISTICS OF INCOME FOR 1942, PART 1 

which shows sources of income and deductions, the amounts of net 
gain and net loss from sales of capital assets are presented as tabulated 
in previous reports. 

The revenue acts in effect 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 such 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 1922-1923, property held for per- 
sonal 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" 
for returns with net income for the years 1922-1933. "Capital net 
gain" for returns with no net income is tal^ulated 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 J^ 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 {h) in computing "Deficit" is included in "Other deductions" 
for 1928 and in "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 com- 
puting "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 taxpayer's pro rata share of capital gain or loss of 
a partnership in which he is a member and of an estate or trust under 
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, tlu'ough December 31, 1937), the definition 
of capital assets is expanded to include assets of the taxpayer, regard- 
less of time held, instead of assets held over two years. Certain per- 
centages of the 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 which the assets have been 
held, are: 100 percent of the gain or loss from sales of capital assets 
held not over 1 year, 80 percent of the gain or loss from sales of 
capital assets held over 1 year but not over 2 years, 60 percent of 



STATISTICS OF INCOME FOR 1942, PART 1 83 

the gain or loss from sales of capital assets held over 2 years but not over 
5 years, 40 percent of the gain or loss from sales of capital assets 
held over 5 years but not over 10 years, and 30 percent of the gain 
or loss from sales of capital assets held over 10 years. The deduction 
for net capital loss (that is, after the percentages are applied and 
after subtracting the capital gains to be taken into account) is limited 
to $2,000, or the amount of the net capital loss, whichever is less. 

The net income reported on individual income tax returns, Form 1040, 
for the taxable years 1934-1937, and fiduciary income tax returns, Form 
1041, for 1937, includes net capital gain or loss computed in accord- 
ance with the limitations stated in the preceding paragraph. The 
net capital gain or loss, as reported for this period, excludes that 
received tlu-ough partnerships and fiduciaries. It is not possible, by 
using the net capital gain and net capital loss on the retm-ns for these 
years, to adjust the ''Total income," "Total deductions," and "Net 
income" so that they will be compai-able with these items as tabulated 
for prior years. Moreover, net capital gain or loss reported on returns 
for 1934-1937 is not comparable with "Profit or loss from sale 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 Inter- 
nal Revenue Code as originally enacted, the definition of capital 
assets is the same as that under the provisions of the Revenue Acts of 
1934 and 1936, except that property used in trade or business of a 
character which is subject to the allowance for depreciation is ex- 
cluded; and securities (stocks and bonds) which became worthless 
during the taxable year are considered as loss from sale or exchange 
of capital assets. The Revenue Act of 1941, amending the Code, 
excludes from capital assets 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 percentages of the recognized gains or losses from the sales or 
exchanges of capital assets to be taken into account in computing net 
income for the years 1938-1941 dift'er from the percentages of gains 
or losses 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 thi'ee. The percentages, varying according to the time 
the assets were held, are: 100 percent of the gain or loss from sales of 
capital assets held 18 months or less; 66% percent of the gain or loss 
from sales of capital assets held over 18 months but not over 24 
months; 50 percent of the gam or loss from sales of capital assets held 
over 24 m.onths. The net capital gain or loss is separated 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 mto account in computing current year 
net income. Net short-term loss, however, is not deductible in com- 
puting current year net income. 

The net short-term capital loss sustained in any taxable year 
1938-1941, while not deductible from income in the year in which the 
loss is sustained, may be carried over to the next succeeding taxable 



84 STATISTICS OF INCOME FOR 1942, PART 1 

year and treated as a short-term capital loss (section 117(e) of the 
Internal Revenue Code). The amount carried over cannot exceed 
the net income for the year in which the loss is sustamed, 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 re- 
stricted 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 gain included in total income" 
and "Net income" on returns for the years 1939-1941 with similar 
items on retm'ns 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, in 1938, such a deduction was not 
allowable. The item "Current year net short-term capital giin" 
published in Statistics of Income for 1940 and 1941, is comparable with 
"Net short-term capital gain before deducting prior year net short- 
term capital loss," published in Statistics of Income for 1939, and with 
"Net short-term capital gain" published for 1938. The item "Net 
short-term capita] loss of preceding taxable year deducted," pub- 
lished for 1940 and 1941, is comparable with "Prior year net short-term 
capital loss deducted," published for the first time in 1939. Net 
long-term capital gain and loss for the years 1938-1941 are comparable. 

The amounts of "Net short-term capital gain" and "Net long-term 
capital gain (or loss)" shown on the returns and tabulated for the in- 
come years 1938-1941, are not comparable with "Net capital gain 
(or loss)" for the income years 1934-1937 because, for 1938-1941, the 
periods of time for which the assets w^ere held and the percentages of 
recognized gain or loss to be taken into account are changed; worthless 
stocks and bonds are included; the net short-term loss is excluded since 
it is disallowed as a deduction in any current year; and for the years 
1939-1941 the capital loss carry-over is deducted from the short-term 
capital gain. Moreover, for the years 1938-1941, the net short-term 
capital gain and net long term capital gain or loss include the net 
gain or loss to be taken into account from partnerships and common 
trust funds, whereas, for 1934-1937, the net capital gain or loss ex- 
cludes such gain or loss from partnerships and all fiduciaries. It is not 
possible, by using the "Net short-term capital gain" and the "Net long- 
term capital gain (or loss)" to adjust "Total income," "Total deduc- 
tions," and "Net income" for the income yeai's 1938-1941 so that they 
will be comparable with these items for the income years 1934-1937. 

The Revenue Act of 1942 excludes real property used in trade or 
business of the taxpayer from the definition of capital assets; changes 
the periods of time for which an asset is held in determining short- 
term and long-term gain or loss; and changes the percentages of 
recognized gain or loss to be taken into account as follows: 100 per- 
cent of the gain or loss from sales of capital assets held six months or 
less (short-term) and 50 percent of the gain or loss from sales of ca])ital 
assets held more than six months (long-term). The "Net gain or 
loss from sales or exchanges of capital assets" reported on the returns 
and tabulated for 1942, is a combination of the net short- and long- 
term capital gains and losses, including worthless stocks and bonds 
which are capital assets, and the net gain or loss to be taken into 
account from partnerships and common trust funds; also the net 
short-term capital loss carried over frcmi 1941, not in excess of the 



STATISTICS OF INCOME FOR 1942, PART 1 85 

net income for that year, lias been deducted but only to the extent 
of net short-term capital gain for 1942. However, the allowable 
deduction for a net loss from sales of capital assets is limited to the 
amount of such net loss, or to the net income computed without 
regard to capital gains or losses, or to $1,000, whichever is smallest. 
The net gain or loss from sales of capital assets reported and tabulated 
for 1942 is not compai'able with that from similar sales reported for 
1938-1941 because of the changes in the periods of time for which 
the assets were held ana in the percentages of gain or loss to be taken 
into account, the combination of "short-term and long-term capital 
gains and losses, and the limitation on the deduction allowable for 
capital losses. Neither is it possible to adjust "Total income," 
"Total deductions," or "Net income" for 1942 so that they are com- 
parable with such items for the years 1938-1941. 

A summary of the provisions of the various revenue acts, relating 
to the gains and losses on sales of capital assets, the tax on capital 
gains, and the tax credit for capital losses, is presented in Chart D, 
pages 324-327. 

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 Revenue. 

The following data from individual income tax returns for 1927- 
1941 (except Form 1040A for 1941) are classified by States and Ter- 
ritories, by taxable and nontaxable returns, and by net income classes: 
The sources of incom^e, deductions (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 
1934-1941, 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 1938-1941, and total tax. The 
number of returns with net income and the amount of net income for 
1927-1941, personal exemption for 1937-1941, and credit for depend- 
ents for 1937-1941 are classified by States and Territories, by taxable 
and nontaxable returns, by net income classes, and by sex and family 
relationship. The amount of Government obligations o^^•ned and 
the wliolly and partially tax-exempt interest received thereon as re- 
ported on returns with net income of $5,000 and over for 1932-1941, 
are classified by States and Territories and by net income classes. 
It is planned to transcribe into the Source Book data tabulated from 
the returns for 1942. 

PARTNERSHIP RETURNS OF INCOME, 1917-1942 

Partnership returns of income, except for the war excess-profits tax 
of 1917, are not subject to direct assessments of Federal income tax. 



86 STATISTICS OF INCOME FOR 194 2, PART 1 

However, every domestic partnership and eveiy foreign partnership 
doing business in the United States or having an office or place of 
business therein is requu'cd to file a return of income on Form 1065 
(facsimile on pages 354-361). "The term 'partnership' includes a 
syndicate, group, pool, joint venture, or other unincorporated organi- 
zation, through or by means of which any business, financial opera- 
tion, 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 distributive share of net 
income or net loss of the partnership (whether distributed or not) is 
reported on the individual income tax return of each partner according 
to his proportionate share, and the income or loss thus reported is 
tabulated elsewhere in this report as a source of income or deduction, 
in so far as it is reported on individual returns. Form 1040, and fiduci- 
ary returns, Form 1041, for the income 3^ear 1942. 

Data have been compiled from partnership returns of income. Form 
1065, only for the income year 1939 and published in a Supplement to 
Statistics of Income for 1939, Part 1. The tabulations therein pre- 
sent by industrial groups the receipts and deductions, ordinary income 
or deficit, income and deductions not included in computing ordinary 
income, gross receipts from business, cost of goods, gross profit or loss 
from business; also there are distributions of the returns by gross re- 
ceipts classes, by ordinary net income or deficit classes, by types of 
partnership, and by number of copartners. Copies may be secured 
from the Superintendent of Documents, United States Government 
Printing Office, Washington 25, D. C, at a cost of 15 cents. 

The mmiber of partnership returns. Form 1065, filed for the income 
years 1917 through 1942, shown below as reported by the collectors 
of internal revenue, include calendar year returns, fiscal and part year 
returns filed during the succeeding calendar year regardless of month in 
which the income year ended, and delinquent returns. 

Number of Number of 

partnership partnership 

Income year: returns Income year: retumK 

1917 31,701 1930 . 244,670 

1918 100,728 1931 230,407 

1919 175,898 1932 216,712 

1920 240,767 1933 214,881 

1921 259,359 1934 221,740 

1922 287,959 1935 222,293 

1923 304,996 1936 237,367 

1924 321,158 1937 261,470 

1925 309,414 1938 . 273,361 

1926 295,425 1939 290,876. 

1927 282,841 1940_.. 372,796 

1928 272,127 1941 453,911 

1929 263,519 1942 490,320 



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 tax — 
by net income classes : 

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

Number of returns and net income — by family relationship: 

4. Individual returns — by States. 

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

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; taxable 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 by 

family relationship. 

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

income classes and by family relationship. 



87 



88 



STATISTICS OF INCOME FOR 194 2, PART 1 



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H J =« y. 






STATISTICS OF INCOME FOR 1942, PART 1 



91 



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a 5 c 2 ; ; : : ' 9.g 



92 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 2. — Individual returns and taxable fiduciary returns, with net income, 194^, 
returns with no net income; and taxable returns by type of tax liability — Part I, all 
alternative tax: Number of returns, net income or deficit, personal exemption, credit 

[For description of items and classifications, and methods 

PART I— ALL 



Net income classes i 
(Thousands of dollars) 



(1) 



Taxable individual and fiduciary re- 
turns with net income: 

Form 1040A (est.)'. 

Forms 1040 and 1041: 

Under 0.5 (est.).. 

0.5 under 0.75 (est.) 

0.75 under 1 (est.).. 

1 under 1.25 (est.)-. 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.)... 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 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 3C 

30 under 40 

40 under 50 

60 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 2,0C0 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over.. 



Number of 
returns 



(2) 



Total, taxable returns 27, 718, 534 



11, 291, 398 

102, 992 

762, 671 

822, 288 

800, 683 

1,218,170 

1, 444, 331 

1, 567, 340 

1, 553, 404 

1, 377, 853 

1, 136, 178 

1, 068, 425 

1, 681, 188 

9C6, 118 

498, 822 

309, 573 

323, 540 

183, 585 

123, 043 

87, 769 

67, 848 

52, 329 

42, 058 

34, 164 

28, 200 

24, 015 

77, 937 

41, 458 

24, 866 

26, 597 

13, 674 

7,949 

4,847 

3,207 

2,183 

1,607 

3,585 

1,169 

535 

281 

266 

149 

146 

53 

19 

8 

4 

2 

5 

2 



Net income ' 



(3) 



$18,535,476,044 



29 


279. 


482 


557, 


718 


624, 


907 


81,5, 


1, 674 


840, 


2, 355 


399, 


2,942 


164. 


3,295 


631. 


3, 26f) 


9.5H. 


2.978 


284, 


3,073 


060, 


5,421 


258, 


3,372 


830, 


2,108 


168. 


1,462 


693, 


1,761 


931, 


1,186 


692, 


918 


775, 


744 


049, 


643 


002, 


548 


472. 


482 


969, 


426 


550. 


380 


344. 


347 


973, 


1,342 


403. 


924 


2.50. 


678 


821. 


914 


160. 


609 


009. 


433 


944. 


313 


475, 


239 


809, 


184 


924, 


152 


497, 


431 


3:^2, 


199 


178, 


118 


798, 


76 


656, 


90 


797, 


66 


058, 


88 


17.5, 


44 


182. 


22 


417, 


14 


235, 


9 


476, 


7 


360, 


21 


894, 


11 


200, 



67, 060, 861, 503 



Personal 
exemption « 



(4) 



, 747, 982, 300 



5 

355, 

394 

468, 

1,074 

1,422, 

1, 623 

1, 664 

1,504 

1, 264 

1, 186 

1, 856 

989, 

537, 

332 

338 

187, 

124 



24, 623, 941, 268 



Credit for de- 
pendents 6 Cindi- 
vidual returns) 



(5) 



$1,307,776,138 



213, 

1, 132, 

9, 491, 

17, 347, 

25, 328, 

138.426, 

264. 013. 

373. 293, 

413, 158, 

376, 409. 

368. 196. 

602. 847. 

342. 313. 

177, 969, 

105, 458, 

110,727, 

61, 270, 

40, 785, 

28, 602, 

22. 352, 

17, 078, 

13, 896, 

11,111, 

9, 358, 

7, 995, 

25, 628, 

13, 857, 

8, 146, 

8, 652, 

4, 530, 

2, 550, 

1, 619, 

1, 033, 

656, 

542. 

1, 109, 

382, 

173. 

86, 

82, 

40, 

46, 

22, 

3. 

2, 

1, 



700 

837 



4, 915, 726, 641 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 194 2, PART 1 



93 



by taxable and riGntaxable returns, and by net income classes; aggregate for individual 
returns; Part II, returns with normal tax and surtax; and Part III, returns with 
jor dependents, earned income credit, taxes, average tax, and effective tax rate 

of tabulating and estimating data, see pp. S-11] 

RETUKNS 







Returns with normal tax 


Returns with alter- 




Effective 




Earned in- 
come credit 8 
(individual 
returns) 


Total tax » 


and surtax • 


native tax 1" 


Average 
total tax 


tax rate 
percent 
(returns 
















Number of 


Normal tax 


Number 

of 
returns 


Alterna- 


(col. 7-=- 2) 


with net 
income) 
(col. 7-^3) 








returns 


and surtax 


tive tax 






(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 




$1, 742, 334, 748 

2, 393, 376 
47, 567, 939 
71, 203, 2S7 
90, 152, 124 


$1, 317, 946, 760 
4, 355, 698 










$117 


7.11 


1 


102, 992 


$4, 355, 598 






42 


14.88 


2 


21,176,601 
65, 270, 262 
75, 2y), 765 


762, 671 
822, 288 
800, 683 


21, 176, 601 
hh. 270, 262 
76; '^10, 765 






28 
67 
94 


4.39 
7.69 
8.28 


3 






4 






5 


166, 902, 267 
234, 986, 771 


99, 756, 965 


1,218,170 


99, 756, 966 






82 


6.96 


6 


137, 715, 236 


1,444,331 


137, 716, 236 






95 


5.85 


7 


293, 69S, 160 
329 090, 187 


183, 329, 967 


1, 567, 340 


183, 329, 967 






117 


6.23 


8 


218, 954, 859 


1, 553. 404 


218,954,859 






141 


6.64 


9 


326', 254, 477 
297, 387, 840 


236, 918, 553 


1, 377, 853 


236, 918, 563 






172 


7.25 


10 


236,841,802 


1, 136, 178 


236,841,802 






208 


7.95 


11 


306, 897, 487 


271, 176, 782 


1, 068, 425 


271, 176, 782 






254 


8.82 


12 


635, 639, 065 
325, 722, 057 


536, 033, 315 
377, 269, 994 


1, 681, 188 
906, 118 


536, 033, 316 
377, 269, 994 






319 
416 


9.89 
11.19 


13 






14 


197, 521, 077 


264, 444, 843 


498, 822 


264, 444, 843 






530 


12.64 


15 


132. 509, 670 


198, 693, 712 


309, 573 


198, 693, 712 






642 


13.58 


16 


149, 052, 228 


263, 691, 935 


323, 540 


263, 691, 936 






815 


14.97 


17 


93. 187, 853 


197, 714, 890 


183, 585 


197, 714, 890 






1,077 


16.66 


18 


68. 287, 453 


165, 894, 643 


123, 043 


166,894,643 






1,348 


18.06 


19 


62, 826, 162 
44, 351, 732 
36, 697, 281 


144,381,811 
132, 464, 937 
119,723,466 


87, 769 
67, 848 
62, 329 


144,381,811 
132, 464, 937 
119,723,465 






1,645 
1,962 

2,288 


19.40 
20.60 
21.83 


20 






21 






22 


31, 490, 231 


110, 856, 496 


42, 058 
34, 164 
28, 200 


110, 866, 496 






2,636 


22.95 


23 


27, 024, 607 
23, 849, 418 


102, 921, 061 
95, 808, 134 


102, 921, 061 
95, 808, 134 






3,013 
3,397 


24.13 
26.19 


24 






25 


21, 058, 092 
69,741,505 


91,471,383 
393, 876, 960 


24, 015 
77, 677 


91,471,383 
392, 206, 186 






3,809 
5,064 


26.29 
29.34 


26 


"260' 


"$i,"670,'"774' 


27 


38, 728, 757 


316, 544, 375 


39, 201 


298, 744, 794 


2,267 


17, 799, 681 


7,636 


34.25 


28 


23, 881, 785 


261, 070, 802 


23, 000 


241, 467, 998 


1,866 


19, 602, 804 


10, 499 


38.46 


29 


26, 289, 469 


394, 217. 832 


23, 959 


355, 275, 586 


2,638 


38, 942, 246 


14, 822 


43.12 


30 


14,231,106 


292, 873, 368 


11, 994 


257, 311, 140 


1,680 


35, 562, 228 


21, 418 


48.09 


31 


8, 733, 152 


225, 323, 068 


6,886 


195, 946, 688 


1,063 


29, 376, 370 


28, 346 


51.92 


32 


5, 555, 662 


172, 552, 156 


4,163 


148, 926, 370 


684 


23, 626, 786 


35, 600 


66.04 


33 


3,711,260 


138. 524, 405 


2,719 


118, 182, 323 


488 


20, 342, 082 


43,194 


57.76 


34 


2, 527, 529 


111,104,945 


1,828 


93, 696, 874 


365 


17, 409, 071 


50. 896 


60.08 


35 


1, 842, 793 


94, 856, 634 


1,336 


79, 480, 884 


272 


16, 375, 7,50 


59, 027 


62.20 


36 


4, 069, 654 


286, 404, 543 


2,902 


233, 970, 297 


683 


52, 434, 246 


79, 890 


66.40 


37 


1, 338, 725 


141, 6.36, 787 


885 


109, 399, 716 


284 


32, 137, 071 


121,075 


71.06 


38 


600, 315 


87, 669, 608 


405 


67, 713, 467 


130 


19, 956, 141 


163, 868 


73.80 


39 


305, 241 


58, 486, 581 


214 


46, 783, 925 


67 


12, 702, 656 


208, 137 


76.30 


40 


294, 163 


70, 607, 359 


194 


63, 189, 692 


72 


17, 317, 667 


266, 065 


77. 65 


41 


164,838 


61, 962, 771 


102 


36, 490, 081 


47 


15, 472, 690 


348, 743 


78.66 


42 


138,867 


68, 652, 601 


88 


44, 259, 653 


58 


24, 392, 948 


470, 223 


77.86 


43 


63, 689 


35, 175, 974 


35 


24, 567, 302 


18 


10, 608, 672 


663, 698 


79.61 


44 


21, 194 


18, 596, 235 


10 


10, 496, 981 


9 


8, 099, 254 


978, 749 


82.95 


45 


10, 100 


11, 683, 456 


3 


4,701,271 


6 


6, 882, 184 


1, 447, 932 


81.37 


46 


2,093 
1,400 


7, 301, 003 
4, 786, 344 






4 

1 


7, 301, 003 
1. 794, 851 


1, 826, 261 
2, 393. 172 


77.04 
65.03 


47 


i 


"""'2,"99i,"493" 


48 


3,700 


13, 863, 867 


1 


3, 689, 017 


4 


10, 274, 850 


2, 772, 773 


63.32 


49 


2,528 


9, 215, 492 


1 


4, 703, 678 


1 


4,511,814 


4, 607, 746 


82.28 


60 


5,850.335.114 


8,926.711,923 


16,414,190 


7, 165, 172, 425 


12, 946 


443, 592, 738 


322 


13.31 


51 





















94 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 2. — Individual returns aiid taxable fiduciary returns, with net income, 1943, 
returns with no net income; and taxable returns by type of tax liability-Part I, all 
alternative tax: Number of returns, net income or deficit, 'personal exemption, credit 

[For description of items and classifications, and methods 

PART I— ALL 





Net income classes • 
(Thousands of dollars) 

(1) 


Number of 
returns 

(2) 


Net income ' 
(3) 


Personal 
exemption ' 

(4) 


Credit for de- 
pendents « (indi- 
vidual returns) 

(5) 


R** 


Nontaxable individual returns: 
With net income:" 
Form 1040A (est.) '.. 


4, 814, 641 

752, 555 

303, 579 

484, 621 

877, 700 

510, 448 

416, 615 

337, 340 

172, 110 

55, 563 

43, 060 

24, 197 

21, 296 

4,503 

646 

185 


$7, 180, 498, 093 

269, 519, 083 

191,461,822 

428, 944. 089 

989, 028, 570 

707, 673, 885 

666. 349, 758 

625, 895, 777 

368, 048. 840 

132,170,025 

111,383.923 

69, 310, 364 

68, 059, 487 

16, 570, 465 

2, 710, 843 

875, 129 


.$5, 476, 763, 000 

485, 861, 317 

313, 846, 677 

551, 293, 677 

1, 042, 140, 223 

613,896,325 

498, 620, 896 

404, 528, 425 

206, 819, 026 

66, 618, 221 

51, 622, 309 

29, 137, 055 

25, 529, 027 

5, 397, 072 

774, 082 

222, 595 


$3, 604, 819, 081 

41, 489, 943 

56, 233, 290 

94, 084, 302 

155,782,120 

273,981,961 

286, 999. 342 

296, 639, 769 

2fi3, 295, 995 

S5, 762, 848 

70, 032, 837 

46, 335, 054 

49, 930, 253 

12,457,300 

2, 195, 892 

691,819 


R^ 


Form 1040: 

Under 0.5 (est.) - 


54 


5 under 0.75 (est.) 


55 


0.75 under 1 (est.) 


•ifi 


1 under 1.25 (est.) 


57 
58 


1.25 under 1.5 (est.) 

1 5 under 1.75 (est.) 


59 
60 


1.75 under 2 (est.) -- 

2 luider 2.25 (est.)- 


61 


2.25 imder 2.5 (est.) 


62 
6S 


2.5 under 2.75 (est.) 

2.75 under 3 (est.) 


64 


3 under 3.5 (est.) 


6'i 


3.5 under 4 (est.) 


66 


4 under 4.5 (est.) 


67 


4.5 under 5 (est.). 




Total, returns with net in- 
come. 
With no net income, Form 1040 (est.)<- 

Total, nontaxable returns 
(68+69). 

Grand total (51+70 or 72+ 
73). 

Individual returns and taxable fidu- 
ciary returns with net income (51+ 
68). 

Individual returns with no net In- 
come (est.).< 


68 
69 


8, 819, 059 
163, 136 


11, 828, 500, 153 
iJ 198, 598, 196 


9, 773, 069, 927 

(H) 


5, 280, 731, 806 
('«) 


70 


8, 982, 195 


13 11,629,901,957 


(H) 


(") 


71 


36, 700, 729 


13 78, 690, 763, 460 


(>0 


C^) 


72 
73 


36, 537, 593 
163, 136 


78, 889, 361, 656 
12 198, 598, 196 


34,397,011,195 

(U) 


10, 196, 458, 447 
CO 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 194 2, PART 1 



95 



by taxable and nontaxable returns, and by net income classes; aggregate for individual 
returns; Part II, returns with normal tax and surtax; and Part III, returns with 
for dependents, earned income credit, taxes, average tax, and effective tax rate— Con. 



of tabulating and estimating data, see pp. 5-11] 
RETURNS— Continued 



Earned in- 
come credit s 
(individual 
returns) 

(6) 


Total tax i 

(7) 


Returns with normal tax 
and surtax » 


Returns with alter- 
native tax i» 


Average 
total tax 

(col. 

7-^2) 

(12) 


Effective 
tax rate 
percent 
(returns 
with net 
income) 
(col. 7+3) 

(13) 




Number of 
returns 

(8) 


Normal tax 
and surtax 

(9) 


Number 
of returns 

(10) 


Alterna- 
tive tax 

(11) 




$674, 966, 821 

2, 050, 948 
1, 696, 134 

3, 498, 423 
8, 271, 519 

5, 851, 685 

6, 064, 686 

4, 916, 116 
3, 513, 865 
1, 111, 985 

936, 363 

637, 307 

638, 998 
86, 711 

416 
10, 342 
















■>? 
















*)?< 
















54 
















'i'i 
















56 
















57 
















58 
















5<) 
















60 
















61 
















6? 
















m 
















64 
















65 
















66 
















67 


















714, 252, 319 
(") 
















68 
















69 


















(H) 
















70 


















(14) 


$8,926,711,923 


16, 414, 190 


$7, 165, 172, 425 


12, 946 


$443, 592, 738 


$243 


11.34 


71 


6, 564, 587, 433 
0*) 


8, 926, 711, 923 


16, 414, 190 


7, 165, 172, 425 


12, 946 


443, 592, 738 


244 


11.32 


72 
73 



















96 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 2. — Individual returns and taxable fiduciary returns, with net income, 194^, 
returns with no net income; and taxable returns by type of tax liability — Part I, all 
alternative tax: Number of returns, net income or deficit, personal exemption, credit 

[For description of items and classifications, and methods 

PART II— RETURNS WITH 



Net income classes ' 
(Thousands of dollars) 

(1) 



Number 
of returns 



(2) 



Net income 2 



(3) 



Personal ex- 
emption « 



(4) 



Taxable individual and fiduciary returns with net 
income: 

Under 0.5 (est.)---- - --. 

0.5 under 0.75 (est.) 

0.75 under 1 (est.)-... 

1 under 1.25 (est.) 

1.25 under 1.5 (est.).. 

1.5 under 1.75 (est.) 

1.75 under 2 (est.).. 

2 under 2.25 (est.)-... 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.).. 

2.75 under 3 (est.)-.. 

3 under 3.5 (est.) 

3.5rinder 4 (est.) 

4 under 4.5 (est.) 

4.6 under 5 (est.) 

6 under 6 

6 under 7 

7 under 8 

8 under 9- 

9 under 10 

10 under 11- 



11 under 12 

12underl3 

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 



102,992 

762, 671 

822, 288 

800. 683 

1,218,170 

1,444,331 

1, 567, 340 

1, 553, 404 

1, 377, 853 

1,136,178 

1,068,425 

1,681,188 

906,118 

498, 822 

309, 573 

323, 540 

183, 585 

123, 043 

87, 709 

67, 848 

52, 329 

42, 058 

34,164 

28, 200 

24, 015 

77, 677 

39, 201 

23, 000 

23, 959 

11,994 

6, 886 

4,163 

2,719 

1,828 

1,335 

2,902 

885 

405 

214 

194 

102 

88 

35 

10 

3 



$29, 

482, 

718 

907: 

1,674 

2, 355, 

2, 942, 

3, 295 

3, 266, 

2, 978, 

3,073 

5,421 

3, 372, 

2,108, 

1,462 

1, 761 

1, 186, 

918, 

744, 

643 

548, 

482, 

426, 

380, 

347 

1,337 

873, 

627, 

822, 

533 

3' 

269, 

203, 

154, 

126, 

348, 

150, 

89, 

58, 

66, 

45, 

53 

29, 

12, 

5, 



279, 972 
557, 357 



$5, 

355, 

394, 

468, 

1, 074, 

1, 422, 

1, 623, 

1,664, 

1, 504, 

1, 264, 

1, 186, 

1, 856, 

989, 

537, 

332, 

338, 

187, 

124, 

88, 

68, 

52, 

42, 

33, 

28, 

23, 

77, 

39, 

22, 

23, 

11, 

6, 

4, 

2, 

1, 

1, 

2, 



100 

600 

1,200 



Total, individual and fiduciary returns with 
normal tax and surtax. 



16,414,190 



47,727,135,924 



16, 864, 228, 733 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



97 



by taxable and nontaxable returns, and by net income classes; aggregate for individual 
returns; Part IT, returns toith normal tax and surtax; jind Part III, returns with 
for dependents, earned income credit, taxes, average tax, and effective tax rate — Con. 

of tabulating and estimating data, see pp. 5-11] 

NORMAL Tj^X and SURTAX' 









Tax 










Credit for 
dependents* 


Earned in- 
come credit • 








Average 
total tax 
(col. 7-7-2) 


Effective 
tax rate, 












(individual 


(individual 


Total normal 






percent 




returns) 


returns) 


tax and surtax 


Normal tax 


S'irtax i« 


(col. 7-^3) 








(col. 8+9) 












(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(Ix) 




$213, 788 


$2, 393, 376 


$4, 355, 598 


$1, 264, 588 


$3, 091, 010 


$42 


14. 88 


1 


1, 132. 515 


47, 567, 939 


21, 176, 601 


4, 886, 104 


16, 290, 497 


28 


4.39 


2 


9, 491, 227 


71,203,287 


55, 270, 262 


14, 577, 294 


40, 692, 968 


67 


7.69 


3 


17, 347, 129 


90, 152, 124 


75, 210, 705 


20, 462, 171 


54, 748, 594 


94 


8.28 


4 


25, 328, 6.57 


166, 902, 207 


99, 756, 965 


25, 126, 832 


74, 630, 133 


82 


5.96 


5 


138, 426, 845 


234, 986, 771 


137,715,236 


34, 708, 835 


103, 006, 401 


95 


5.85 


6 


264, 013, 498 


293, 698, 160 


183, 329, 967 


46, 530, 396 


136, 799, 571 


117 


6.23 


7 


373, 293, 069 


329, 090, 187 


218, 954, 859 


55, 978, 522 


162, 976, 337 


141 


6.64 


8 


413, 158, 503 


326, 254, 477 


236, 918, 553 


61, 864, 314 


175, 054, 239 


172 


7.25 


9 


376, 409, 220 


297, 387, 840 


236, 841, 802 


62, 634, 615 


174, 207, 187 


208 


7.95 


10 


368, 196, 606 


306, 897, 487 


271, 176, 782 


72, 771, 439 


198, 405, 343 


254 


8.82 


11 


602, 847, 546 


535, 639, 065 


536, 033, 315 


145, 747, 664 


390, 285, 651 


319 


9.89 


12 


342,313,371 


32.5, 722, 0.57 


377, 269, 994 


102, 719, 913 


274, 550, 081 


416 


11.19 


13 


177, 969, 365 


197, 521, 077 


264, 444, 843 


71,588,581 


192, 856, 262 


530 


12. ,54 


14 


105,458,015 


132, 509, 670 


198, 693, 712 


53, 417, 929 


145, 275. 783 


642 


13. 58 


15 


110,727,179 


149,052,228 


263, 691, 935 


69, 504, 761 


194, 187, 174 


815 


14.97 


16 


61,270,988 


93, 187, 8.53 


197, 714, 890 


50, 355. 587 


147, 359, 303 


1,077 


16.66 


17 


40, 785, 695 


68, 287, 453 


165, 894, 643 


40, 794, 725 


125, 099, 918 


1, .348 


18. 06 


18 


28, 602, 934 


52, 826, 162 


144,381,811 


34, 174, 936 


110, 206, 875 


1,645 


19.40 


19 


22, 352, 241 


44, 351, 732 


132, 464, 937 


30, 225, 482 


102, 239, 455 


1.952 


20.60 


20 


17, 078, 775 


36, 697, 281 


119,723,465 


26, 335, .31 2 


93, 388, 153 


2.288 


21. 83 


21 


13, 896, 342 


31, 490, 231 


110,856,496 


23, 521, 038 


87, 335, 458 


2.636 


22.95 


22 


11,111,313 


27.024,607 


102, 921, 061 


21, 081, 017 


81, 840, 044 


3,013 


24. 13 


23 


9, 358, 914 


23, 849, 418 


95, 808, 134 


18, 959, 351 


76, 848, 783 


3,397 


25.19 


24 


7, 995, 940 


21, 058, 092 


91, 471, .383 


17, 512, 602 


73, 958, 781 


3,809 


26.29 


25 


25, 607, 452 


69, 574, 544 


392, 206, 186 


69, 131, 380 


323, 074, 806 


5,049 


29.33 


26 


13, 283, 553 


36, 876, 410 


298, 744, 794 


46, 482, 491 


252, 262, 303 


7,621 


34.21 


27 


7, 568, 287 


22, 245. 590 


241,467,998- 


34, 018, 378 


207, 449, 620 


10, 499 


38.47 


28 


7. 824, 433 


23, 865, 203 


355, 275, 586 


45, 307, 998 


309, 967, 588 


14, 828 


43.17 


29 


4, 038, 059 


12, 624, 067 


2.57,311,140 


29, 777, 640 


227, 533, 500 


21, 453 


48.21 


30 


2, 246, 481 


7, 659, 340 


195, 946, 688 


21,122,143 


174, 824, 545 


28, 456 


52.13 


31 


1, 402, 770 


4,810,469 


148, 926, 370 


15, 174, 507 


133, 751, 863 


35, 774 


55.33 


32 


890, 826 


3, 189, 718 


118, 182, 323 


11, 523, 245 


106, 659, 078 


43, 465 


58. 13 


33 


547, 769 


2, 130, 665 


93, 695, 874 


8, 792, 171 


84, 903, 703 


51, 256 


60. 53 


34 


447, 569 


1. 543, 091 


79, 480, 884 


7, 239, 199 


72, 241, 685 


69, 536 


62.81 


35 


897, 016 


3, 322, 794 


233, 970, 297 


19, 869, 348 


214, 100, 949 


80, 624 


67.21 


36 


295, 432 


1, 033, 936 


109, 399, 716 


8, 653, 418 


100, 746, 298 


123,615 


72.64 


37 


134, 770 


466. 757 


67,713,467 


5, 093, 123 


62, 620, 344 


167, 194 


75. 68 


38 


66, 095 


237, 148 


45, 783, 925 


3, 393, 525 


42, 390, 400 


213, 944 


78.20 


39 


61, 291 


217, 393 


53, 189, 692 


3, 868, 326 


49, 321, 366 


274, 174 


79.87 


40 


33, 475 


112.700 


36, 490, 081 


2, 509, 261 


33, 980, 820 


357, 746 


80. 57 


41 


28, 167 


92, 668 


44, 259, 653 


3, 142, 729 


41, 116, 924 


502, 951 


82.95 


42 


13, 796 


33, 139 


24, 567, 302 


1,646,415 


22, 920, 887 


701, 923 


84.18 


43 


1,400 


10, 700 


10, 496, 981 


658, 491 


9, 838, 490 


1, 049, 698 


85.55 


44 




3,100 


4, 701, 271 


325, 452 


4, 375, 819 


1, 667, 090 


86.66 


45 




46 






2,"99i,"493" 

3, 589. 017 




2,"99i,"493' 

3, 342, 633 


'2,'99i,'493' 

3, 589, 017 

4, 703, 678 


79.'36" 

87.38 


47 




300' 


246,"384" 

322, 322 


48 


700" 


1,400 


4, 703, 678 


4, 381, 356 


87.50 


49 


3, 604, 169, 016 


4, 095, 801, 973 


7, 165, 172, 425 


1, 445, 041, 954 


5, 720, 130, 471 


437 


15.01 


50 



98 



STaIISTICS of income for 194 2, PART 1 



Table 2. — Individual returns and taxable fiduciary returns, with net income, 1942, 
returns with no net income; and taxable returns by type of tax liability — Part I, all 
alternative tax: Number of returns, net income or deficit, personal exemption, credit 

[For description of items and classifications, and methods 

PART III— RETURNS WITH 





Net income classes « 
(Thousands of dollars) 

(1) 


Number 

of 
returns 

(2) 


Net income ' 
(item 19, p. 1, 

Form 1040; 
item 18, p. 1, 

Form 1041) 

(3) 


Excess of net 

long-term 

capita! gain 

over net short- 
term capital 
loss (item 2, 

Sch. F, Form 
1040; item 2, 

Sch. E, Form 
1041) 

(4) 


Net income 
reduced by 
excess of net 
long-term 
capital gain 

over net short- 
term capital 

loss (col. 3-4) 

(6) 


1 


Taxable individual and fiduciary re- 
turns with net income: 
Under 0.5 (est.) 










? 


0.5 under 0.7c (est.)-- 










3 


0.75 under 1 (est.)- - 










4 


1 under 1.25 (est.).- 










5 


1.25 under 1.5 (est.) 










6 


1.5 under 1.75 (est.) 










7 


1.75 imder 2 (est.) 










8 


2 under 2.25 (est.).- 










P 


2.25 under 2.5 (est.) 










10 


2.5 under 2.75 (est.) - -.- 










11 


2.75 under 3 (est.) 










1? 


3 under 3.5 (est.) -.. 










13 


3.5 under 4 (est.) - -.- 










14 


4 under 4.5 (est.) 










1.5 


4.5 under 5 (est.)- - -.- 










Ifi 


5under6 










17 


6 under 7 










18 


7 under 8 - 










19 


8 under 9 _ 










?0 


Sunder 10 










?1 


10 under 11 










rf, 


11 under 12 










?3 


12 under 13 










?4 


13 under 14 










?5 


14 under 15 










?fi 


15 under 20 


260 

2,257 

1,866 

2,638 

1,680 

1,063 

684 

488 

355 

272 

683 

284 

130 

67 

72 

47 

58 

18 

9 

6 

4 

1 

4 

1 


$5, 043, 274 
51,023,137 
51,143,928 
91,198,445 
75, 272, 340 
58, 038, 002 
44, 323, 739 
36, 516. 639 
30, 138, 673 
25, 947, 825 
83,179,904 
48,565,413 
29,325,692 
18,107,655 
24, 203, 523 
20, 767, 501 
34, 820. 924 
14, 999, 835 
10,148,186 
8,804,915 
9, 476, 690 
3, 590, 629 
17,787,661 
5, 825, 005 


$185, 794 
3,129,904 
4,2.30,212 
9, 420, 466 
9, 124, 846 
7, 164, 352 

•5,775,322 
6. 063, 308 
4,091.306 
4,197,220 

14, 044, 526 

11,040,528 
7, 593, 646 
4, 474, 542 
6, 849, 726 
4,618,904 

13.718,526 
5, 853, 908 
1,610,188 
1, 980, 962 
2, 527, 3,50 
3, 549, 450 

13,950.820 
1, 545. 282 


$4, 857, 480 

47, 893, 233 

46,913,716 

81.777,979 

66, 147, 494 

50, 873, 650 

38,548,417 

31,453,331 

26, 047, 367 

21,750,605 

69,135,378 

37, 524, 885 

21,732,046 

13.633,113 

18.353,797 

16,148,597 

21.102,398 

9,145,927 

8, 537, 998 

6, 823, 953 

6, 949. 340 

41,179 

3, 836, 841 

4, 279, 723 


f1 


20 under 25 


?8 


25 under 30 


W 


30under40 


30 


40 under 50 


31 


sounder 60 


3? 


60 under 70 


33 


70 under 80.. 


34 


80 under 90... 


35 


90 under 100 


36 


100 under 150 


37 


150under200 


38 


200 under 250.. 


3Q 


250 under 300 


40 


300 under 400 


41 


400 under 500 


4? 


500 under 750 


43 


750 under 1 ,000 


44 


1,000 under 1,500.. 


45 


1,500 under 2,000 


40 


2,000 under 3,000. 


47 


3,000 under 4,000 


48 


4,000 under 5,000 


40 


5,000 and over 




Total, individual and fiduciary re- 
turns with alternative tax. 


60 


12, 946 


798,249,535 


144,741,088 


653,508,447 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 194 2, PART 1 



99 



hy taxable and nontaxable returns, and by net income classes; aggregate for individual 
returns; Part II, returns with normal tax and surtax; and Part III, returns with 
for dependents, earned income credit, taxes, average tax, and effective tax rate — Con, 



of tabulating and estimating data, see pp. 5-11] 
ALTERNATIVE TAX »<• 







Earned 
income 
credit * (in- 
dividual 
returns) 

(8) 


Partial tax 


Alternative 
tax (item 14, 

Seh. F, 

Form 1040; 

item 12, 

Sch. E, 

Form 1041) 

(col. 9+10-1- 

50% of col. 4) 

(11) 


Average 
alternative 
tax (col. 

11-7-2) 

(12) 


Effective 

tax rate 

percent 

(col. 

11-^3) 

(13) 




Personal 
exemp- 
tion' 

(6) 


Credit for 
dependents « 
(indi- 
vidual 
returns) 

(7) 


Normal 

tax (item 

10, Sch. 

F, Form 

1040; item 

8, Sch. E, 

Form 

1041) 

(9) 


Surtax "(item 

11, Sch. F, 

Form 1040; 

item 9, Sch. 

E, Form 

1041) 

(10) 




















1 


















9. 


















3 


















4 


















5 


















6 


















7 


















8 


















q 


















10 


















11 


















1? 


















u 


















14 


















15 


















1R 


















17 


















18 


















1» 


















20 












' 






21 


















?^ 


















23 


















24 


















2,'> 


$161,883 

1,966,778 

1,712,831 

2, 424, 327 

1,527,040 

983, 999 

652, 039 

451,255 

325, 280 

262,312 

633, 572 

262, 878 

117,881 

60,093 

71,359 

39, 350 

43,833 

14, 700 

8,725 

3,600 

2,400 


$21,029 

573, 929 

578, 191 

827, 598 

492,771 

304, 147 

217, 169 

142, 185 

109, 108 

94,762 

211,993 

87,253 

38, 396 

20, 216 

21,380 

6,651 

17,851 

8,429 

2,450 

2,596 

1,546 


$166, 961 

1,852,347 

1,636,195 

2,424,266 

1,607,039 

1,073,812 

745, 193 

521, 542 

396, 864 

299, 702 

746, 860 

304, 789 

133, 558 

68, 093 

76, 770 

52, 138 

46, 199 

20, 550 

10,494 

7,000 

2,093 

1,400 

3,400 

1,128 


$266, 788 

2, 588, 451 

2, 556, 854 

4, 532, 840 

3, 723, 554 

2,899,383 

2, 200, 946 

1,810,286 

1, 509, 237 

1,260,807 

4,031,724 

2,209,733 

1,284,495 

807, 932 

1,079,600 

955, 507 

1,262,032 

546, 755 

510, 896 

408, 634 

416, 603 

2,387 

229, 763 

256, 576 


$1,311,089 

13, 646, 178 

14, 930, 844 
29, 699, 173 
27, 276, 251 
22,894,811 
18, 537, 178 
16, 000, 142 
13, 854, 181 
12, 016, 333 
41,380,259 
24,407,074 
14,874,823 

9, 657, 453 
13,313,204 
12,207,731 
16, 271, 653 
7,134,963 
6, 783, 264 
5, 483, 069 
5, 620, 725 
17, 739 
3,069,677 
3.482,597 


$1, 670, 774 

17, 799, 581 

19,602,804 

38, 942, 246 

35, 562, 228 

29, 376, 370 

23, 625, 785 

20,342,082 

17,409,071 

15, 375, 750 

52,434,246 

32,137,071 

19, 956, 141 

12, 702, 656 

17,317,667 

15, 472, 690 

24, 392, 948 

10, 608, 672 

8,099,254 

6, 882, 184 

7, 301, 003 

1,794,851 

10,274,850 

4,511,814 


$6,426 

7,886 

10, 505 

14, 762 

21, 168 

27, 635 

34,541 

41,685 

49, 040 

56, 528 

76, 770 

113, 159 

153, 509 

189, 592 

240, 523 

329, 206 

420, 568 

589, 371 

899, 917 

1,376,437 

1, 825, 251 

1, 794, 851 

2, 568, 713 

4,511,814 


33.13 
34.89 
38.33 
42.70 
47.24 
50.62 
53.30 
55.71 
57.76 
59.26 
63.04 
66.17 
68.05 
70.15 
71.55 
74.50 
70.05 
70.73 
79.81 
78.16 
77.04 
49.99 
57.76 
77.46 


26 
27 
28 
29 
30 
31 
32 
33 
34 
35 
36 
37 
38 
39 
40 
41 
42 
43 
44 
45 
46 
47 


2,900 
1,200 


700 
1,137 


48 
4» 


11, 730, 235 


3, 781, 487 


12, 198, 393 


37,351,783 


333,870,411 


443, 592, 738 


34, 265 


55.57 


50 



100 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 2-A. — Individnal returns with nei income, 191^2, hy taxable and nontaxable 
income; and taxable returns by type nf tax liability — Part I, all returns; Part II, 
Number of returns, net income or deficit, personal exemptioyi, credit for dependents, 

[For description of items and classifications, and methods 

PART I— ALL 



Net income classes 
(Thousands of dollars) 



(1) 



Number of 
returns 



(2) 



Net income ' 



(3) 



Personal 
exemption ' 



(4) 



Credit for 
dependents ' 



(5) 



Taxable individual returns with net 
income: 

Form 1040A (est.)' 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.).-- 

1.75 under 2 (est.). 

2 under 2.25 (est.).. 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.)_. 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 

5 under 6 .■.. 

6 under 7 

7 undcrS-- -- 

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, taxable individual 
returns. 



For footnotes, see p. 228. 



11, 291, 398 

82, 380 

751, 545 

814, 697 

795, 046 

1, 213, 938 

1, 440, 933 

1, 564, 577 

1,551,182 

1, 375, 991 

1,134,517 

1, 067, 002 

1, 678, 863 

904, 175 

497, 395 

308, 320 

321,486 

182, 086 

121,872 

86, 830 

67, 174 

61,727 

41, 566 

33,715 

27, 849 

23, 723 
76, 847 
40, 790 

24, 456 
26,111 
13. 408 

7,808 

4,762 

3,127 

2,144 

1,575 

3,484 

1,139 

522 

270 

253 

144 

134 

52 

19 

8 

3 

1 

5 

2 



$18, 535, 476, 044 



23, 

475, 
712 
901 

1, 669, 

2, 340 
2, 936 

3, 290, 
3, 202, 

2, 973, 

3, 068, 
5,413 
3, 365 
2, 102, 
1, 456, 
1, 750: 
1, 177 

910 
736 
636 
542, 
477, 
420 
375 
343 
1,323 
909, 
667: 
897, 
597, 
426 
308 
233 
181 
149 
419 
193 
115 
73 

86: 

63, 

8o: 

43, 
22, 
14 
7, 
3, 
21 
11 



, 933, 763 
., 679, 393 
:, 032, 874 
, 521, 244 
, 022, 665 
, 867, 714 
, 981, 603 
, 901, 874 
', 544. 765 
, 878, 402 
, 974, 871 
, 700, 618 
, 570, 081 
:, 109, 263 
I, 698, 900 
, 655, 638 
, 007, 213 
, 040, 414 
, 077, 180 
, 629, 197 
, 175, 320 
, 339, 338 
, 937, 751 
, 617, 464 
, 745, 719 
, 700, 834 
, 382, 471 
, 669, 597 
, 564, 807 
, 164, 336 
,341,334 
, 043, 464 
, 819, 308 
, 603, 683 
I, 489, 744 
,086,115 
, 923, 982 
, 788, 469 
,612,119 
, 136, 805 
, 827, 025 
, 978, 421 
, 261, 667 
,417,971 
, 235, 832 
, 374, 824 
, 590, 629 
, 894, 959 
, 200, 339 



B, 747, 982, 300 



.$1,307,776,138 



3, 

352. 

392, 

467, 

1, 072, 

1,421, 

1, 622, 

1, 664, 

1,504. 

1, 263, 

1, 185, 

1, 855, 

989, 

536, 

332, 

337, 

187, 

124, 

88, 

67, 

52. 

41, 

33, 

27, 

23, 

76, 

40, 

24, 

25, 

13, 

7, 

4, 

3, 

'2, 

1, 

3, 

1, 



213 
1, 132 

9,491 
17, 347, 
25, 328, 
138, 426, 
264, 013 
373, 293, 
413, 158, 
376, 409 
368, 196, 
602, 847, 
342, 313 
177, 

105, 4,58, 

110,727 

61, 270, 

40, 785, 

28, 602, 

22, 352, 

17, 078, 

13, 896, 

11,111 

9, 358, 

7, 995, 

25, 628, 

13, 857 

8, 146, 

8, 652, 

4, 530, 

2, 550, 

1,619 

1, 033, 

656, 

542, 

1, 109, 

382, 

173 

86, 

82, 

40, 

46, 

22, 

3 

2, 

1 



,788 
:, 515 
,227 
,129 
,057 
',845 
,498 
,069 
, 503 
,220 
1,606 
,546 
,371 
,365 
, 015 
,179 
,988 
1,695 
:,934 
,241 
,775 
,342 
,313 
,914 
,940 
,481 
,482 
i,478 
:,031 
1,830 
1, 628 
,939 
,011 
,877 
, 331 
,009 
:,685 
,166 
,311 
,671 
,126 
,018 
.225 
,850 
, 590 
,546 



700 
1,837 



27, 637, 051 



66, 761, 228, 643 



24, 604, 123, 139 



4, 915, 726, 641 



STATISTICS OF INCOME FOR 1942, PART 1 



101 



returns, and by net income classes; aggregate for individual returns with no net 
returns with normal tax and surtax; and Part III, returns with alternative tax: 
earned income credit, taxes, average tax, and effective tax rate 

of tabulating and estimating data, see pp. 5-11] 

RETURNS 







Returns with normal 


Returns with alter- 




Effective 
tax rate, 
percent 
(returns 
with net 




Earned income 
•credits 


Total tax 1 


tax and surtax' 


native tax 10 


Average 
total tax 
(col. 7-7-2) 




Number 


Normal tax 


Num- 
ber of 
returns 


Alternative 








of returns 


and surtax 


tax 




income) 
(col. 7-^3) 




(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 




$1, 742, 334, 748 


$1, 317, 946, 760 










$117 


7.11 


1 
2 


2, 393, 376 


3,771,283 


82, 380 


$3, 771, 283 






46 


15 76 


47, 567, 939 


20, 513, 895 


751, 545 


20. 513, 895 






27 


4.31 


3 


71,203,287 

90, 152, 124 

166, 902, 267 


54, 472, 141 
74,351.522 
98,901,522 


814, 697 

795, 046 

1,213,938 


54, 472, 141 
74.351,522 
98, 901, 522 






67 
94 

81 


7.65 
8.25 
5 93 


^ 






5 






ei 


234, 986, 771 


136, 862, 410 


1, 440, 933 


136,862,410 






95 


5 82 


7 


293, 698, 160 


182,512,932 


1, 564, 577 


182.512,932 






117 


6.21 


s 


329, 090, 187 


218, 188, 841 


1, 551, 182 


218, 188, 841 






141 


6.63 


q 


326, 254, 477 


236, 185, 423 


1, 375, 991 


236, 185, 423 






172 


7.24 


in 


297, 387, 840 


236, 066, 947 


1,134,517 


236, 066, 947 






208 


7 94 


11 


306, 897, 487 


270,461,714 


1, 067, 002 


270, 461, 714 






253 


8.81 


!*> 


535, 639, 065 


534, 661, 342 


1, 678, 863 


534, 661, 342 






318 


9.88 


n 


325, 722, 057 


375, 918, 530 


904,175 


375, 918, 530 






416 


11 17 


14 


197, 521, 077 


263, 295, 127 


497, 395 


263. 295, 127 






529 


12.53 


15 


132, 509, 670 


197, 495, 174 


308, 320 


197, 495, 174 






641 


13.56 


16 


149, 052, 228 


261, 373, 909 


321, 486 


261, 373, 909 






813 


14.93 


17 


93,187 853 


195,641,044 


182, 086 


195, 641, 044 






1,074 


16.62 


18 


68, 287, 453 


163, 915, 363 


121,872 


163, 915, 363 






1,345 


18.01 


11 


52, 826, 162 


142,513,544 


86,830 


142, 513, 544 






1,641 


19.36 


?n 


44, 351, 732 
36, 697, 281 


130, 896, 831 


67, 174 


130, 896, 831 






1,949 


20.56 


?i 


118,110,454 


51,727 


118,110,454 






2,283 


21.78 


n 


31, 490, 231 


109, 358, 332 


41, 566 


109, 358, 332 






2,631 


22.91 


?3 


27, 024, 607 


101, 368, 630 
94,456,112 


33,715 


101, 368, 630 






3,007 


24.08 


?4 


23 849,418 


27, 849 


94,456, 112 






3,392 


25.15 


?") 


21. 058, 092 


90,219,373 


28, 723 


90, 219, 373 






3,803 


26.25 


?6 


69, 741, 505 


387,831,185 


76, 603 


386, 264, 216 


244 


$1,566,969 


5,047 


29.30 


27 


38, 728, 757 


311,072,832 


38, 624 


294,031,196 


2,166 


17, 041, 636 


7,626 


34.21 


28 


23, 881, 785 


256, 539, 361 


22, 638 


237, 451, 466 


1,818 


19, 087, 895 


10, 490 


38.42 


29 


26, 289, 469 


386, 793, 178 


23,537 


348, 821, 913 


2,574 


37, 971, 265 


14, 873 


43.09 


30 


14, 231, 106 


287,013,341 


11, 774 


252, 447, 238 


1,634 


34, 566, 103 


21, 406 


48.06 


31 


8, 733, 152 


221,342,343 


6,782 


19.3, 013, 156 


1.026 


28,329,187 


28. 348 


51.92 


32 


5, 555, 662 


169, 554, 319 


4,098 


146, 600, 361 


664 


22, 953, 958 


35, 606 


55.04 


33 


3,711,260 


135, 042, 306 


2,658 


115,491,326 


469 


19, 550, 980 


43, 186 


57.75 


34 


2, 527, 529 


109, 128, 783 


1,803 


92, 422, 134 


341 


16, 706, 649 


50, 900 


60.09 


35 


1, 842, 793 


93, 010, 923 


1,312 


78,101.318 


263 


14, 909, 605 


59, 055 


62.22 


36 


4, 069, 654 


278, 427, 358 


2,829 


228, 065, 473 


655 


50, 361, 885 


79, 916 


66.44 


37 


1, 338, 725 


138, 043, 158 


871 


107, 636, 522 


268 


30, 406, 636 


121,197 


71.18 


38 


600, 315 


85, 446, 569 


400 


66, 838, 030 


122 


18, 608, 539 


163, 691 


73.80 


39 


305, 241 


56, 335, 009 


205 


43, 894, 942 


65 


12, 440, 067 


208, 648 


76.53 


40 


294, 163 


67,217,848 


188 


51, 507, 428 


65 


15, 710, 420 


265, 683 


78.04 


41 


164, 838 


50, 686, 365 


99 


35, 669, 727 


45 


15, 016, 638 


351,989 


79.41 


42 


138, 867 


64, 074, 967 


86 


43, 321, 221 


48 


20, 753, 746 


478, 171 


79.13 


43 


53, 689 


34, 718, 493 


35 


24, 567, 302 


17 


10, 151, 191 


667, 663 


80.25 


44 


21,194 


18, 596, 235 


10 


10, 496, 981 


9 


8, 099, 254 


978, 749 


82.96 


45 


10, 100 


11, 583, 455 


3 


4, 701, 271 


5 


6, 882, 184 


1, 447, 932 


81.37 


46 


2,093 
1,400 
3,700 


6, 250, 070 

1, 794, 851 

13,863,867 






3 
1 
4 


6, 250, 070 

1, 794, 851 

10, 274, 850 


2, 083, 357 

1, 794, 851 

2, 772, 773 


84.75 
49.99 
63.32 


47 






48 


1 


3, 589, 017 


49 


2,528 


9, 215, 492 


1 


4, 703, 678 


1 


4,511,814 


4, 607, 746 


82.28 


60 


5,850,335,114 


8, 823, 041, 463 


16, 333, 146 


7,081,148,311 


12, 507 


423, 946, 392 


319 


13.22 


51 



102 



STATISTICS OF INCOME FOR 1942, PART I 



Table 2-A. — Individual returns with net income, 194^, by taxable and nontaxable 
income; and taxable returns by type of tax liability — Part I, all returns; Part II, 
Number of returns, net income or deficit, personal exemption, credit for dependents, 

[For description of items and classifications, and methods 

PART I— ALL 





Net income classes 
(Thousands of dollars) 

(1) 


Number of 
returns 

(2) 


Net income ' 
(3) 


Personal 
exemption ' 

(4) 


Credit for 
dependents ^ • 

(5) 


R'> 


Nontaxable individual returns: 
With net income; " 

Form 1040A (est.) ' 


4,814,641 

752, 555 

303, 579 

484, 621 

877, 700 

510, 448 

416,615 

337, 340 

172,110 

55, 563 

43, 060 

24, 197 

21, 296 

4,503 

646 

185 


$7,180,498,093 

269, 519, 083 

191,461,822 

428, 944, 089 

989,028.570 

707, 673. 885 

666, 349, 758 

625, 895, 777 

368,048,840 

132, 170, 025 

111,383.923 

69, 310, 364 

68,059,487 

16, 570, 465 

2,710,843 

875, 129 


$5, 476, 763, 000 

485,861,317 

313, 846, 677 

551, 293, 677 

1, 042, 140, 223 

613, 896, 325 

498,620,896 

404, 528, 425 

206,819,026 

66, 618, 221 

51, 622, 309 

29, 137, 055 

25, 529, 027 

5, 397, 072 

774, 082 

222, 595 


$3,604,819,081 

41,489,943 

56, 233, 290 

94, 084, 302 

155.782,120 

273,981,961 

286, 999, 342 

296, 639, 769 

203, 295, 995 

85. 762, 848 

70, 0.32, 837 

46. 335. 054 

49. 930, 253 

12, 457, 300 

2, 195, 892 

691, 819 


B3 


Form 1040: 

Under 0.5 (est.) 


64 

55 


0.5 under 0.75 (est.) 

0.75 under 1 (est.) 


56 


1 under 1.25 (est.) 


57 
58 


1 .25 under 1 .5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.). 


60 


2 under 2.25 (est.) 


61 
62 


2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.).. 


64 


3 under 3.5 (est.). 


B") 


3.5 under 4 (est.) 


66 


4 under 4.5 (est.) 


67 


4.5 under 5 (est.) 




Total, nontaxable indi- 
vidual returns with 
net income. 
With no net income, Form 1040 
(est.).* 

Total, nontaxable indi- 
dividual returns 
(68+69). 

Grand total (51+70 or 
72+73). 

Individual returns with net income 

(51+68). 
Individual returns with no net income 

(est.).< 


68 
69 


8,819,059 
163, 136 


11,828,500,153 
12 198, 598, 196 


9,773,069,927 

(■«) 


5,280,731,806 
CO 


70 


8, 982, 195 


"11,629, 901, 957 


CO 


CO 


71 


36, 619, 246 


1378,391, 130, 600 


(■<) 


CO 


72 
73 


36,456,110 
163, 136 


78, 589, 728, 796 
IJ 198, 598, 196 


34,377.193,066 

(14) 


10, 196, 458, 447 
CO 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



103 



returns, and by net income classes; aggregate for individual returns with no net 
returns with normal tax and surtax; and Part III, returns with alternative tax: 
earned income credit, taxes, average tax, and effective tax rate. — Continued. 

of tabulating and estimating data, see pp. 5-11] 

RETURNS— Continued 



Earned income 
credit » 

(6) 


Total tax i 
(7) 


Returns with normal 
tax and surtax • 


Returns with alter- 
native tax 10 


Average 
total tax 
(col. 7-T-2) 

(12) 


Effective 
tax rate, 
percent 
(returns 
with net 
income) 
(col. 7+3) 

(13) 




Number 
of returns 

(8) 


Normal tax 
and surtax 

(9) 


Num- 
ber of 
returns 

(10) 


Alternative 
tax 

(11) 




$674, 966, 821 

2, 050, 948 
1, 696, 134 
3, 498, 423 
8, 271, 519 
5, 851, 685 
6, 064, 686 
4,916,116 

3, 513, 865 
1,111,985 

936, 363 

637, 307 

638, 998 
86, 711 

416 
10, 342 
















'i2 
















'>3 
















'A 
















5") 
















56 
















57 
















58 
















5<J 
















60 
















61 
















6? 
















63 
















64 
















65 
















66 
















67 


















714, 252, 319 

(.4) 
















6R 
















f>9 


















(») 
















70 


















(») 


$8, 823, 041, 463 


16, 333, 146 


$7, 081, 148, 311 


12, 507 


$423, 946, 392 


$241 


11.26 


71 


6,564,587,433 
(") 


8, 823, 041, 463 


16, 333, 146 


7, 081, 148, 311 


12, 507 


423,946,392 


242 


11.23 


72 
73 



















104 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 2-A. — Individual returns with net income, 194^, by taxable and nontaxable 
income; and taxable returns by type of tax liability — Part I, all returns; Part II, 
Number of returns, net income or deficit, personal exeynption, credit for dependents, 

[For description of items and classiflcations, and methods 

PART n— RETURNS WITH 



Net income classes 
(Thousands of dollars) 

(1) 



Number of 
returns 



(2) 



Net income 



(3) 



Personal exemp- 
tion 5 



(4) 



Taxable individual returns with net income: 

Under 0.5 (est.) 

O.Simder 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

A under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 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 CO 

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 l.OOO... 
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 



82. 380 

751. 545 

814. 697 

795, 046 

1, 213, 938 

1, 440, 933 

1, 564. 577 

1, 551, 182 

1, 375, 991 

1, 134, 517 

1, 067, 002 

1, 678, 863 

904, 175 

497, 395 

308, 320 

321, 480 

182, 086 

121, 872 

86, 830 

67. 174 

51, 727 

41, 566 

33, 715 

27, 849 

23, 723 

76, 603 

38. 624 

22, 638 

23,537 

11. 774 

6.782 

4.098 

2.658 

1,803 

1,312 

2,829 

871 

400 

205 

188 



475, 

712, 

901, 

1, 669, 

2. 349, 
2, 936, 

3, 290, 
3. 2f.2, 

2. 973, 

3, 068, 
5. 413, 
3, 365, 
2, 102, 
1, 456. 
1, 750, 
1, 177, 

910. 

736, 

636. 

542, 

477, 

420, 

375. 

343. 

1, 318. 

860, 

617, 

808. 

523, 

370, 

265. 

198, 

152. 

124. 

339, 

148, 

88, 

56, 

64, 

43, 

52 

29. 

12, 

5, 



933, 763 
679, 393 
032, 874 
521, 244 
022. 665 
867, 714 
981. 603 
901. 874 
544, 765 
878. 402 
974, 871 
700, 618 
570, 681 
109, 263 
698. 900 
655. 638 
007. 213 
040, 414 
077, 180 
629. 197 
175, 320 
339. 338 
937, 751 
617,464 
745, 719 
962, 857 
410. 085 
81-5, 112 
564. 917 
953. 464 
350, 941 
002. 004 
728, 877 
655, 620 
385. 880 
354, 197 
196. 083 
306, 256 
040, 921 
512.304 
939. 395 
231. 256 
182. 929 
269, 785 
430, 917 



4, 107, 298 
5, 375, 334 



Total, individual returns with normal tax 
and surtax. 



16, 3.33, 146 



47, 463, 420, 296 



$3, 

352, 

392, 

467, 

1, 072, 

1,421, 

1, 622, 

1, 664. 

1, 504, 

1, 263, 

1, 185. 

1. 855. 

989, 

536, 

332, 

337. 

187, 

124. 

88. 

67, 

52, 

41, 

33, 

27, 

23. 

76, 

38, 

22, 

23, 

11, 

6, 

4, 

2, 

1, 

1. 

2, 



224, 090 
205, 994 
522, 970 
069. 068 
955, 976 
694. 274 
718, 892 
029, 538 
373, 335 
822. 053 
593. 530 
441.130 
377, 223 
979, 489 
214, 829 
629, 629 
369. 171 
646, 112 
122, 616 
966. 004 
132, 305 
893, 019 
728, 880 
944. 989 
873. 462 
814, 832 
990, 295 
676, 251 
541, 756 
759, 393 
795, 902 
0.54, 564 
621, 241 
772, 772 
311,569 
781, 810 
853, 869 
402, 833 
194, 811 
185, 366 
97, 975 
86. 650 
31, 067 
8,950 
3,600 



600 
1,200 



15, 844, 515, 884 



Tor footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



105 



returns, and by net income classes; aggregate for individual returns with no net 
returns with normal tax and surtax: and Part III, returns ivith alternative tax: 
earned income credit, taxes, average tax, and effective tax rate — Continued 



of tabulating and estimating data, see pp. 5-11] 
NORMAL TAX AND SURTAX » 









Tax 










Credit for 


Earned income 








Average 
total tax 
(col. 7-^2) 


EfTcctive 
tax rate, 












dependents ' 


credit 8 


Total normal 






percent 








tax and surtax 


Normal tax 


Surtax u 


(col. 7-^3) 








(col. 8+9) 












(5) 


(6) . 


(7) 


(8) 


(9) 


(10) 


(11) 




$213, 788 


$2, 393, 376 


$3, 771, 283 


$1,085,817 


$2, 685, 466 


$46 


15.76 


1 


1, 132, 515 


47, 567, 939 


20, 513, 895 


4, 682, 321 


15, 831, 574 


27 


4.31 


2 


9, 491, 227 


71, 203, 287 


54, 472, 141 


14, 332, 136 


40, 140, 005 


67 


7. 65 


3 


17, 347, 129 


90, 152, 124 


74, 351, 522 


20, 196, 907 


54, 154, 615 


94 


8.25 


4 


25, 328, 657 


166, 902, 267 


98, 901, 522 


24, 865, 236 


74, 036, 286 


81 


5.93 


5 


138, 426, 845 


234, 986, 771 


136, 862, 410 


34, 448, 205 


102,414,205 


95 


5.82 


6 


264, 013, 498 


293, 698, 160 


182, 512, 932 


46, 278, 073 


136, 234, 859 


117 


6.21 


7 


373, 293, 069 


329, 090, 187 


218, 188, 841 


55,745,711 


162, 443, 130 


141 


6.63 


8 


413, 158, 503 


326, 254, 477 


236, 185, 423 


61,6.39,870 


174, 545. 553 


172 


7.24 


9 


376, 409, 220 


297, 387, 840 


236, 066, 947 


62, 404, 618 


173, 662, 329 


208 


7.94 


10 


368, 196, 606 


306, 897, 487 


270, 461, 714, 


72, 558, 327 


197, 903, 387 


253 


8.81 


11 


602, 847, 546 


535, 639, 065 


534, 661, 342 


145, 348, 672 


389, 312, 670 


318 


9.88 


12 


342, 313, 371 


325, 722, 057 


375, 918, 530 


102, 330, 691 


273, 587, 839 


416 


11.17 


13 


177, 969, 365 


197, 521, 077 


263, 295, 127 


71,261.823 


192, 033, 304 


529 


12.53 


14 


105, 458, 015 


132, 509, 670 


197, 495, 174 


53, 087, 973 


144, 407, 201 


641 


13.56 


15 


110, 727. 179 


149, 052, 228 


261, 373, 909 


68, 883, 464 


192, 490, 445 


813 


14.93 


16 


61, 270, 988 


93, 187. 853 


195, 641, 044 


49, 82-3, 193 


145, 817, 851 


1,074 


16.62 


17 


40, 785, 695 


68, 287, 453 


163, 91.5, 363 


40,314,640 


123, 600, 723 


1,345 


18.01 


18 


28, 602, 934 


52, 826. 162 


142. 513, .544 


33, 730, 695 


108, 776, 849 


1,641 


19.36 


19 


22, 352, 241 


44, 351, 732 


130, 896, 831 


29, 807, 061 


101, 029, 770 


1,949 


20. 56 


20 


17, 078, 775 


36, 697, 281 


118,110.454 


25,977,804 


92, 132, 650 


2, 283 


21.78 


21 


13, 896, 342 


31, 490, 231 


109, 358, 332 


23, 203, 909 


86, 154, 423 


2,631 


22.91 


22 


11,111,313 


27, 024, 607 


101, 368, 630 


20. 763, 681 


80, 604, 949 


3,007 


24.08 


23 


9, 358, 914 


2Z, 849, 418 


94,456,112 


18, 693, 588 


75, 762, 524 


3,392 


25.15 


24 


7, 995, 940 


21, 058, 092 


90, 219, 373 


17, 275, 475 


72, 943, 898 


3,803 


26.25 


25 


25, 607, 452 


69, 574, 544 


386, 264, 216 


68, 104, 356 


318, 159, 860 


5,042 


29.29 


26 


13, 283, 553 


36, 876, 410 


294, 031, 196 


45, 767, 285 


248. 263, 911 


7,613 


34.17 


27 


7, 568, 287 


22, 245, 590 


237, 451, 466 


33, 463, 206 


203, 988, 260 


10, 489 


38.43 


28 


7, 824, 433 


23, 865, 203 


348, 821, 913 


44, 517, 669 


304, 304, 244 


' 14, 820 


43.14 


29 


4, 038, 059 


12, 624, 067 


252, 447, 238 


29, 230, 491 


223, 216, 747 


21,441 


48.18 


30 


2,246,481 


7, 059, 340 


193, 013, 156 


20, 843, 229 


172, 169, 927 


28, 460 


52.12 


31 


1, 402, 770 


4, 810, 469 


146, 600, 361 


14, 945, 981 


131, 654, 380 


35, 774 


55.32 


32 


890, 826 


3, 189, 718 


115,491,326 


11,273,360 


104, 217, 966 


43, 450 


58.12 


33 


547, 769 


2, 130, 665 


92, 422, 134 


8, 684, 761 


83, 737, 373 


51, 260 


60.54 


34 


447, 569 


1, 543, 091 


78, 101, 318 


7. 110, 214 


70, 991, 104 


59, 528 


62.79 


35 


897, 016 


3, 322, 794 


228, 065, 473 


19, 384, 730 


208, 680, 743 


80, 617 


67.21 


36 


295, 432 


1, 033, 936 


107, 636, 522 


8, 519, 132 


99,117,390 


123, 578 


72.63 


37 


134, 770 


466, 757 


66, 838, 030 


5, 037, 758 


61, 800, 272 


167, 095 


75.69 


38 


66, 095 


237, 148 


43, 894, 942 


3, 292, 283 


40, 602, 659 


214, 122 


78.33 


39 


61,291 


217, 393 


51, 507, 428 


3, 743, 456 


47, 763, 972 


273, 976 


79.84 


40 


33, 475 


112, 700 


35, 669, 727 


2, 485, 290 


33, 184, 437 


360, 300 


81.18 


41 


28, 167 


92, 668 


43, 321, 221 


3, 075, 355 


40, 245, 866 


503, 735 


82.94 


42 


13, 796 


33, 139 


24, 567, 302 


1, 646, 415 


22, 920, 887 


701, 923 


84.18 


43 


1,400 


10, 700 


10, 496, 981 


658, 491 


9, 838, 490 


1, 049, 698 


85.55 


44 




3,100 


4, 701, 271 


325, 452 


4,375,819 


1, 567, 090 


86.56 


45 




46 
















47 




300 


3,589,017 


246,"384' 
322, 322 


3,'342,'633'' 
4, 381, 356 


3,589,017 


87.38" 


48 


700' 


1,400 


4, 703, 678 


5, 375, 334 


87.50 


49 


3, 604, 169, 016 


4, 095, 801, 973 


7, 081, 148, 311 


1, 431, 483, 510 


5, 649, 664, 801 


434 


14.92 


50 



639257—45- 



106 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 2-A. — Individual returns with net income, 194^, by taxable and nontaxable 
income; and taxable returns by type of_ tax liability — Part I, all returns; Part II, 
Number of returns, net income or deficit, personal exemption, credit for dependents, 

[For description of items and classifications, and methods 

PART III— RETURNS WITH 





Net income classes 
(Thousands of dollars) 

(1) 


Number 
of returns 

(2) 


Net income 
(item 19, p. 1, 
Form 1040) 

(3) 


Excess of net 
long-term 
capital gain 

over net short- 
term capital 
loss (item 2, 
schedule F, 
Form 1040) 

(4) 


Net income 
reduced by 
excess of net 
long-term 
capital gain 
over net short- 
terra capital loss 
(col. 3-4) 

(5) 


] 


Taxable individual returns with net in- 
come: 
Under 5 (est.) ... 










2 


5 under 0.75 (est.) 










3 


75 under 1 (est.) 










4 


1 under 1.25 (est.). 










5 


1 25 under 1.5 (est.) 










Pi 


1.5 under 1.75 (est.) . 










7 


1.75 under 2 (est.) 










S 


2 under 2.25 (est.) 










<) 


2 25 under 2.5 (est.) 










10 


2.5 under 2.75 (est.) 










n 


2.75 under 3 (est.) .. 










12 


3 under 3 5 (est ) 










13 


3 5 under 4 (est.) 










1<1 


4 under 4.5 (est.) .. .. 










1') 












16 












17 


6 under 7 










18 












19 


8 under 9 .. 










20 


9 under 10 










o-\ 


10 under 11 










20 


11 under 12 .... 










?1 


12 under 13 . .. . 










2^ 


13 under 14 










oi 


14 under 15 










'>f> 


15 under 20 . " .... 


244 

2,166 

1,818 

2,574 

1,634 

1,026 

664 

469 

341 

263 

655 

268 

122 

65 

65 

45 

48 

17 

9 

5 

3 

1 

4 

1 


$4, 737, 977 
48, 972, 386 
49, 854, 485 
88, 999, 890 
73, 210, 872 
55, 990, 393 
43, 041, 460 
35, 090, 431 
28, 948, 063 
25, 103, 864 
79, 731, 918 
45, 727, 899 
27, 482, 213 
17, 571, 198 
21, 624, 501 
19, 887, 630 
28, 747, 165 
14, 078, 738 
10, 148, 186 
8, 804, 915 
7, 374, 824 
3, 590, 629 
17, 787, 661 
5, 825, 005 


$178, 630 

2, 851, 062 
4, 085, 650 

8, 903, 348 
8, 370, 086 
6, 393, 244 
5, 240, 530 
4,528,138 

3, 876, 452 

3, 713, 960 
12,791,014 

9, 709, 408 
7, 333, 630 
3,981,102 

4, 443, 08C 

3, 706, 800 
9, 435, 742 

4, 948, 080 
1,610,188 
1, 980, 962 

425, 484 

3, 549, 450 

13, 950, 820 

1, 545, 282 


$4, 559, 347 

46, 121, 324 

45, 768, 835 

80, 096, 542 

64, 840, 786 

49, 597, 149 

37, 800, 930 

30, 562, 293 

25,071,611 

21, 389, 904 

66, 940, 904 

36,018,491 

20, 148, 583 

13. 590, 096 

17,181,415 

16, 180, 830 

19,311,423 

9, 130, 658 

8, 537, 998 

6, 823, 953 

6, 949, 340 

41, 179 

3, 836, 841 

4, 279, 723 


97 


20 under 25- . 


OR 


25 under 30- 


oq 


30 under 40. 


?0 


40 under 50-- 


SI 


50 under 60.. 


3? 


60 under 70 


?3 


70 under 80 . . . . 


34 


80 under 90 . 


?"> 


90 under 100 


36 


100 under 150 


37 


150 under 200 


3S 


200 under 250 


39 


250 under 300 


40 


300 under 400 . .. 


41 


400 under 500. 


4? 


500 under 750 


43 


750 under 1,000 


44 


1,000 under 1,500 _ 


45 


1,500 under 2,000 


46 


2,000 under 3,000 


47 


3,000 under 4,000 .. 


48 


4,000 under 5,000 


49 


5,000 and over . .. .. 




Total, individual returns with alter- 
native tax. 


50 


12, 507 


762, 332, 303 


127, 552, 148 


634, 780, 155 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 194 2, PART 1 



107 



returns, and by net income classes; aggregate for individual returns with no net 
returns with normal tax and surtax; and Part III, returns with alternative tax: 
earned income credit, taxes, average tax, and effective tax rate — Continued 

of tabulating and estimating data, see pp. 5-11] 

ALTERNATIVE TAX lo 





Personal 
exemp- 
tion ' 

(6) 


Credit for 
depend- 
ents 6 

(7) 


Eamed 
income 
credit' 

(8) 


Partial tax 


Alternative 
fax (item. 14, 
schedule F, 
Foim IHO) 

(col. e+10 
+50 percent 

of col. 4) 

(11) 


Average 
alternative 

tax 
(col. 11-^2) 

(12) 


Effective 
tax rate, 
percent 

(col. 11-^3) 

(13) 






Normal 
tax 

(item 10, 
schedule F, 
Form 1040) 

(9) 


Surtax i» 

(item 11, 

schedule F, 

Form 1040) 

(10) 






















1 









































3 




















4 




















5 




















f) 




















7 




















8 




















q 




















in 




















11 




















^'> 




















13 




















14 




















15 




















16 




















17 




















18 




















1<» 




















?n 




















?i 




















V? 




















23 




















?4 




















?5 




$157, 483 

1, 947, 287 

1, 699, 798 

2,407.377 

1,516,499 

970, 299 

646. 839 

445, 897 

321, 122 

260, 862 

625, 739 

260, 478 

115,048 

59, 893 

69,059 

39, 150 

42, 600 

14, 200 

8,725 

3,600 

2,300 


$21,029 

573, 929 

578, 191 

827, 598 

492, 771 

304, 147 

217,169 

142. 185 

109, 108 

94, 762 

211,993 

87, 253 

38, 396 

20,216 

21,380 

6.651 

17.851 

8,429 

2,450 

2,596 

1,546 


$166. 961 

1, 852, 347 

1,636,195 

2, 424, 260 

1,607,039 

1,073,812 

745, 193 

521, 542 

396, 864 

299, 702 

746,860 

304, 789 

133, 558 

68, 093 

76, 770 

52. 138 

46, 199 

20,550 

10, 494 

7,000 

2,093 

1,400 

3,400 

1,128 


$249, 868 

2, 485, 821 

2, 490, 491 

4, 433. 189 

3, 646. 462 

2. 823, 342 

2,156,664 

1.756,782 

1, 450, 851 

1,239,433 

3. 899, 552 

2,119,491 

1, 189. 627 

805, 363 

1, 009, 903 

955, 507 

1,155,690 

545,870 

510. 896 

408, a34 

416. 603 

2, .387 

229. 763 

256, 576 


$1, 227, 786 
13, 130, 284 
14, 554, 579 
29, 086, 402 
26, 734, 598 
22, 309, 223 
18,177,029 
15,530,129 
13, 317, 572 
11,813,192 
40, 066, 826 
23, 432, 441 

13, 752, 097 
9,644,l.=i3 

12, 478, 974 
12, 207, 731 

14, 880, 185 
7,131.275 
6, 783, 264 
6, 483, 069 
5, 620, 725 

17, 739 
3,069,677 
3, 482, 597 


$1,566,969 

17,041,636 

19,087,895 

37, 971. 265 

3i, 566, 103 

28, 329, 187 

22, 953, 958 

19, 550, 980 

16, 706, 649 

14, 909, 605 

50, .361, 885 

.30, 406, 636 

18, 608, 539 

12. 440, 067 

15,719,420 

15,016,638 

20, 753, 746 

10,151,191 

8, 099, 254 

6, 882, 184 

6, 250, 070 

1, 794, 851 

10, 274, 8.50 

4,511,814 


$6,422 
7,868 
10, 499 
14,752 
21,154 
27,611 
34, 509 
41,687 
48, 993 
56, 691 
76, 888 
113,458 
152, 529 
191,386 
241,699 
333, 703 
432, 370 
597, 129 
899, 917 

1, .376, 437 
2, 083, 357 
1,794,851 

2, .568, 71 3 
4,511,814 


33.07 
34.80 
38.29 
42. 66 
47.21 
50.60 
53. 33 
55. 72 
57. 71 
59.39 
63. 16 
66.49 
67.71 
70.80 
72.65 
75.51 
72.19 
72.10 
79. 8! 
78. 16 
84.75 
49.99 
57.76 
77.46 


26 
27 
28 
29 
30 
31 
32 
33 
34 
35 
36 
37 
38 
39 
40 
41 
42 
43 
44 
45 
46 
47 




2,900 
1,200 


700 
1,137 


48 
49 




11,624,955 


3,781,487 


12, 198, 393 


36, 2C8, 771 


323, 931, 547 


423, 946, 392 


33, 897 


65.61 


50 



108 



STATISTICS OF INCOME FOR 194 2, PART 1 












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STATISTICS OF INCOME FOR 194 2, PART 1 



109 






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STATISTICS OF INCOME FOR 194 2, PART 1 



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STATISTICS OF INCOME FOR 1942, PART 1 



HI 



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112 



STATISTICS OF INCOME FOR 1942, PART 1 



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Eflective 

tax rate, 

percent 

(col. 9-=- 3) 

(11) 


i i M M 1 '■'■■''■■■■■■■■ i ■ i§s 


Average 
alterna- 
tive tax 
(col. 9-7-2) 

(10) 


1 1 1 1 ; 1 ' 1 ; ' ' ' 1 ... 1 1 I0003 

1 1 1 1 1 1 ;; 1 ; 1 1 I j 1 1 1 1 1 1 1 .... 00 N 

M 1 ;;;!;; I ; Mi; !^* 


Alternative 

tax (item 12, 

schedule E, 

Form 1041) 

(col. 7-h8-|-50 

percent of 

col. 4) 

(9) 


: i ; i : ; i i .0 

' 1 . . 1 ^ 

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a 


Surtax 1! 

(item 9, 

schedule E, 

Form 

1041) 

(8) 


I I 1 : I ' 1 ' ' 1 1 1 1 1 1 1 1 ieo-* 

1 . 1 . 1 ... .00 

I [ I ; [ J [ [ ] 1 [ ' ' ' CO 00 

! i :::::;:;!:;: i i i i i i i; i i ;S2 

[ 1 [ ' [ ' 1 1 1 1 1 1 ) 1 I r 1 1 i€^ 10 


Normal 
tax 

(item 8, 
schedule E, 
Form 1041) 

(7) 


1 1 1 1 1 1 1 1 ' 1 1 . I05U5 

1 . I 1 1 1 1 1 1 1 1 1 1 1 lo-co" 

; i i i i i i ; ; i : ; i i i i ; i ; i i i i i :^° 


Personal 
e.xemp- 
tion 5 

(6) 


1 1 1 i 1 1 1 ! 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 loS 
1 1 1 1 1 1 1 ' 1 '. 1 .... 1 •*■* 

. 1 . . . 1 . 1 . . 1.1 I'^ca 

.... 1 ......... 1 ........ . ise-r-. 


Net income 
reduced by 
excess of net 

long-term 
capital gain 

over net 
short-term 
capital loss 

(col. 3-4) 

(5) 


; i i i i i i i ; ; i i ; i i i i i i i ; i i i is?§ 

. . . 1 .r-.m 

. . 1 . . . .' 1 ! 1 1 ! ! ! ! 1 ! ! ! 1 1 1 1 . loo-i 

' 1 . 1 . 1 ....<>... 1 . .OS t-.. 

; i ; ; i i i i i ; i ! ; i i i i i i i i i i i i^^ 


Excess of net 

long-term 

capital gain 

over net 

short-term 

capital loss 

(item 2, 
schedule E, 
Form 1041) 

(4) 


1 1 1 ! ! ! 1 1 ! 1 ! 1 . ! 1 1 1 1 1 ! ! 1 1 1 1 ,-H 00 

1 1 1 1 1 . .t^Tod 

I ; 1 1 I : : ; I 1 : 1 : I : : 1 I 1 1 1 ; : 1 :^Ss 


Net income 2 

(item 18, 

p. 1, Form 

1041) 

(3) 


i i i i i i i i i i i ■ i i i i is 

1 I I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 .' 1 1 1 1 1 1 lO 
1^ .. 

........... ...... <N 


Number 

of 
returns 

(2) 


i i i i i i i i i i 253 


Net income classes 2 
(Thousands of dollars) 

(1) 


Taxable fiduciary returns with net in- 
come: 

Under 0.5 

0.5 under 0.75 

0.75 under 1 

1 under 1.25 

1.25 under 1.5 

1.5 under 1.75 

1.75 under 2 

2 under 2.25 

2.25 under 2.5 

2.5 under 2.75 .. 

2.75 under 3 

3 under 3.5 

3.5 under 4 

4 under 4.5 

4.5 under 5 

5 under 6 

6 under 7 

7 under 8 

9 under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 . ^ 

15 under 20 

20 under 25 






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STATISTICS OF INCOME FOR 1942, PART 1 



113 






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114 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 3. — Individual returns and taxable fiduciary returns, with net income, 1943, 
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 estimating data, see 

pp. 5-11] 

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



Net income classes ^ 



(1) 



Individual and taxable fiduciary 
returns with net income: 

Form 1040A (est.)^ 

Forms 1040 and 1041: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.)..-. 

2.75 under 3 (est.).. 

Sunder 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.).. 

5 under 6 

6under 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 

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.TO 

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 vi^ith net 
income. 
Individual returns with no net 
income (est.).< 



Grand total. 



Number of returns 



Simple distribution 



Number 
(2) 



16, 106, 039 

855, 547 

1, 066, 250 

1, 306, 909 

1, 678, 383 

1,728,618 

1, 800, 946 

1, 904, 680 

1, 725, 514 

1,433,416 

1, 179, 238 

1, 092, 622 

1, 702, 484 

910, 021 

499, 468 

309, 758 

323, 540 

183, 585 

123, 043 

87, 769 

67, 848 

52,329 

42, 058 

34, 164 

28, 200 

24, 015 

77, 937 

41,458 

24, 866 

26, 597 

13,674 

7,949 

4,847 

3,207 

2,183 

1,607 

3,585 

1,169 

535 

281 

266 

149 

146 

53 

19 

8 

4 

2 

5 

2 



36, 537, 593 
103, 136 



36, 700, 729 



Per 

cent of 
total 

(3) 



44.08 

2.34 

2.92 

3.58 

4.59 

4.73 

5.10 

5.21 

4.72 

3.92 

3.23 

2.99 

4.66 

2.49 

1.37 

.85 

.89 

.50 

.33 

.24 

.19 

.14 

.12 

.09 

.08 

.07 

.21 

.11 

.07 

.07 

.04 

.02 

.01 

.01 

.01 

(16) 

.01 

(18) 
(W) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 



100. 00 

(") 



(") 



Cumulative dis- 
tribution from 
hiehest income 
class 



Number 
(4) 



36, 537, 593 

20,431,554 

19, 576, 007 

18, 509, 757 

17, 202, 848 

15, 524, 465 

13, 795, 847 

11,934,901 

10, 030, 221 

8, 304, 707 

6,871,291 

5, 692, 053 

4, 599, 431 

2, 896, 947 

1,986,326 

1, 486, 858 

1, 177, 100 

853, 560 

669, 975 

546, 932 

459, 163 

391,315 

338, 986 

296, 928 

262. 764 

234, 564 

210, 549 

132,612 

91, 154 

66, 288 

39, 691 

26,017 

18, 068 

13, 221 

10,014 

7,831 

6,224 

2, 639 

1,470 

935 

654 

388 

239 

93 

40 

21 

13 

9 

7 

2 



Per 

cent of 
total 

(5) 



100. 00 

55. 92 

53.58 

50. 6G 

47.08 

42. 49 

37.76 

32.66 

27.45 

22.73 

18.81 

15.58 

12.59 

7.93 

5.44 

4.07 

3.22 

2.33 

1.83 

1.50 



1.26 
1.07 
.93 
.81 
.72 
.64 
.57 
.36 
.25 
.18 
.11 
.07 
.05 
.04 
.03 
.02 
.02 
.01 

(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(16) 
(18) 



Cumulative dis- 
tribution from 
lowest income 
class 



Number 
(6) 



16, 106, 039 

16,961.586 
18, 027, 836 
19, 334, 745 
21,013,128 
22, 741, 746 
24, 602, 692 
26, 507, 372 
28, 232, 886 
2'\ 666, 302 
30, 845, 540 
31,938,162 
33, 640, 646 
34,551,267 
35, 050, 735 
35, 360, 493 
35, 684, 033 
35,867,618 

35, 990, 661 
36, 078, 430 
36. 146. 278 
36, 198, 607 

36, 240, 665 
36, 274, 829 
36, 303, 029 
36, 327, 044 
36, 404, 981 
36, 446, 439 
36.471,305 
36. 497, 902 
36,511,576 
36, 519, 525 
36. 524, 372 
36, 527, 579 
36, 529, 762 
.36.531,369 
36, 534, 954 
36, 536, 123 
36, 536, 658 
36, .536, 939 
36, 537, 205 
36, 537, 354 
36, 537, 500 
36, 537, 5,53 
36, 537, 572 
36, 537, 580 
36, 537, .584 
36, 537, 586 
36, 537, 591 
36, 537, 593 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



115 



Table 3. — Individual returns and taxable fiduciary returns, with net income, 1942, 
by net income classes: Simple and cximulative distribution 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. 5-11] 
[Net income classes and money Sgures in thousands of dollars] 



Net income classes ' 



(1) 



Individual and taxable fiduciary 
returns with net income: 

Form 1040A (est.) 3 

Forms 1040 and 1041: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

Sunder 3.5 (est.)-.-. 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.)^. _ 

5 under 6 

6 under 7 

7 undorS. 

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 

sounder 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 returns with 
net income. 
Individual returns with no net 
income (est.).< 

Grand total 



Net income ' 



Simple distribution 



Amount 



(8) 



78, 889, 362 
12 198,598 



'3 78, 690, 763 



Per- 
cent of 
total 

(9) 



25, 715, 974 32. 60 78, 889, 302 



298, 799 

674, 019 

1, 147, 569 

1, 896, 844 

2, 382, 515 
3, 021, 749 

3, 568, 060 
3, 663, 680 
3,399,129 
3, 089, 669 
3, 142, 371 
5, 489, 318 
3, 389, 401 
2,110,879 
1,463,569 
1,761,932 
1, 186, 693 

918,776 

744, 049 

643, 002 

548, 472 

482, 970 

426, 550 

380, 344 

347, 973 

1, 342, 404 

924, 251 

678, 822 

914,160 

609, 010 

433, 945 

313,475 

239, 809 

184, 925 

152, 498 

431,323 

199, 179 

118,799 

76, 657 

90, 798 

66. 059 

88, 176 

44,183 

22, 418 

14, 236 

9,477 

7,360 

21,895 

11,200 



Cumulative distri- 
bution from high- 
est income class 



(") 



Per- 
cent of 
total 

(11) 



100. 00 

67.40 

67.02 

66.17 

64.71 

62.31 

59.29 

55.46 

50. 94 

46.29 

41.98 

38.07 

34.08 

27.13 

22.83 

20.15 

18.30 

16.07 

14.56 

13.40 

12.45 

11.64 

10.94 

10.33 

9.79 

9.31 

8.87 

7.17 

6.00 

5.14 

3.98 

3.21 

2.66 

2.26 

1.95 

1.72 

1.52 

.97 

.72 

.57 

.48 

.36 

.28 

.17 

.11 

.08 

.06 

.05 

.04 

.01 



Cumulative distri- 
bution from low- 
est income class 



Amount 
(12) 



25, 715, 974 



014, 773 
688, 792 

836. 361 
733, 205 
115, 720 
137,469 
705, 529 
369, 209 
768, 338 
858. 007 
000, 378 
489, 696 
879, 096 
989,975 
453, 544 
215,476 
402, 109 
320, 945 
064, 994 
707, 996 
256, 468 
739, 438 
165,988 
546, 332 
894, 305 
236, 709 
160, 960 
839, 781 
753, 942 
362, 951 
796, 896 
110,372 
350, 181 
535, 106 
687, 603 
118,926 
318,105 
436, 904 
513, 561 
604, 359 
670, 417 
758, 593 
802, 776 
825, 194 
839, 430 
848, 906 
856, 266 
878, 161 

889. 362 



Per- 
cent of 
total 

(13) 



32.60 

32.98 
33.83 
35.29 
37.69 
40.71 
44.54 
49.06 
53. 71 
58.02 
61.93 
65.92 
72.87 
77.17 
79.85 
81.70 
83.93 
85.44 
86.60 
87. 55 
88.36 
89.06 
89.67 
90.21 
90.69 
91.13 
92.83 
94.00 
94.86 
96.02 
96.79 
97.34 
97.74 
98.05 
98.28 
98.48 
99.03 
99.28 
99.43 
99.52 
99.64 
99.72 
99.83 
99.89 
99.92 
99.94 
99.95 
99.96 
99.99 
100. 00 



For footnotes, see p. 228 



116 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 3. — Individual returns and taxable fiduciary returns, with net income, 1943, 
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 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11] 
[Net income classes and money figures in thousands of dollars] 





Net income classes 2 
(1) 


Total tax ' 






Simple distribution 


Cumulative distri- 
bution from high- 
est income class 


Cumulative distri- 
bution from lowest 
income class 






Amount 
(14) 


Percent 
of total 

(15) 


Amount 
(16) 


Percent 
of total 

(17) 


Amount 
(18) 


Percent 
of total 

(19) 




1 

2 
3 

4 


Individual and taxable fiduciary 
returns with net income: 

Form 1040A (est.) 3. 

Forms 1040 and 1041: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 


1, 317, 947 

4, 356 

21, 177 

55, 270 

75,211 

99. 757 

137,715 

183, 330 

218,955 

236, 919 

236, 842 

271, 177 

536, 033 

377, 270 

264, 445 

198, 694 

263. 692 

197, 715 

165, 895 

144, 382 

132, 465 

119, 723 

110, 856 

102, 921 

95, 808 

91,471 

393, 877 

316, ,544 

261,071 

394, 218 

292. 873 

225, 323 

172, 552 

138, 524 

HI, 105 

94, 857 

286, 405 

141, 5.37 

87, 670 

58, 487 

70, .507 

51,963 

68, 653 

35, 176 

18, 596 

11,583 

7,301 

4,786 

13,864 

9,215 


14. 76 

.05 

.24 

.62 

.84 

1.12 

1.54 

2.06 

2.45 

2.65 

2.65 

3.04 

6.01 

4.23 

2.96 

2.23 

2.95 

2.21 

1.86 

1.62 

1.48 

1..34 

1.24 

1.15 

1.08 

1.03 

4.41 

3.55 

2.92 

4.42 

3.28 

2.52 

1.93 

1. 55 

1.25 

1.06 

3.21 

1..59 

.98 

.65 

.79 

.58 

.77 

.40 

.21 

.13 

.08 

.05 

.16 

.10 


8, 926, 712 

7, 608, 765 

7, 604, 410 

7, 583, 233 

7, 527, 963 

7, 452, 752 

7, 352, 995 

7, 215, 280 

7, 031, 9.50 

6,812,995 

6. 576, 076 

6, 339, 235 

6, 068, 058 

5, 532, 024 

5, 154, 754 

4,890,3)0 

4, 691, 616 

4, 427, 924 

4, 230, 209 

4,064,314 

3, 919. 933 

3, 787, 468 

3. 667, 744 

3, 550. 888 

3, 453, 967 

3, 358, 159 

3, 266, 687 

2,872,810 

2, 556. 266 

2, 295. 195 

1, 900, 977 

1, 608, 104 

1, 382. 781 

1, 210. 229 

1,071,704 

960, 599 

865, 743 

579. 338 

4.37, 801 

350, 132 

291, 645 

221, 1.3S 

169, 175 

100, 522 

65, 346 

46, 750 

35, 167 

27, 866 

23, 079 

9,215 


100. 00 

85.24 
85.19 
84.95 
84.33 
83.49 
82.37 
80.83 
78.77 
76.32 
73.67 
71.02 
67.98 
61.97 
57.74 
54.78 
52.55 
49.60 
47.39 
45.54 
43.91 
42. 43 
41.09 
39.85 
38.70 
37.62 
36.59 

32. la 

28.63 

25.71 

21.29 

18.01 

15. 49 

13. 56 

12.01 

10.76 

9.70 

6.49 

4.90 

3.92 

3.27 

2.48 

1.90 

1.13 

.73 

.52 

.39 

.31 

.26 

.10 


1,317,947 

1, 322, 302 
1,343,479 
1, 398, 749 
1,473,960 

1, 573, 717 
1,711,432 
1, 894, 762 
2,113,717 
2, 350, 036 

2, 587, 477 
2, 858. 654 
3, 394, 687 

3, 771, 957 
4, 036, 402 

4, 235, 096 
4, 498. 788 

4, 696, 503 
4, 862. 397 
5, 006, 779 
5. 1.39, 244 

5, 2.58. 968 
5, 369, 824 
5, 472, 745 
5, 568, 553 

5, 660, 025 
6, 053, 902 
6, 370, 446 

6, 631, 517 
7,025,7.35 

7, 318, 608 
7,543,931 
7,716,483 
7, 8.55, 008 
7,966,113 

8, reo, 969 
8, 347, 374 
8,488,911 
8, 576. .580 
8. 635, 067 
8, 705, 574 
8, 7.57. 537 
8, 826, 190 
8, 861, 366 
8, 879, 962 
8,891,545 
8. 898, 846 
8, 903, 633 
8, 917. 496 
8, 926, 712 


14.76 

14.81 
15.05 
15.67 
16.51 
17. 63 
19.17 
21.23 
23.68 
26.33 
28.98 
32. 02 
38.03 
42.26 
45. 22 
47.45 
50.40 
52. 61 
54.47 
56.09 
57.57 
58.91 
60.15 
61.30 
62.38 
63.41 
67.82 
71.37 
74.29 
78.71 
81.99 
84.51 
86. 44 
87.99 
89.24 
90.30 
93. 51 
95.10 
96.08 
96. 73 
97.52 
98.10 
98.87 
99.27 
99.48 
99.61 
99.69 
99.74 
99.90 
100. 00 


1 

2 
3 
4 


5 


1 under 1.25 (est.) - 


5 


6 

7 
8 


1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 


6 
7 
8 


9 
10 
11 
12 
13 
14 
15 


2 under 2.25 (est.)__.- 

2.25 under 2.5 (est.). 

2.5 under 2.75 (est.) 

2.75 under 3 (est.).. 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 


9 
10 
11 
12 
13 
14 
15 


Ifi 


4.5 under 5 (est.) 


16 


17 


5 under 6 . 


17 


18 


6 under 7... _ . 


18 


19 


7 under 8 


19 


20 


8under9... 


20 


21 


9underl0 


21 


22 


10 under 11 . 


?2 


23 


11 under 12 


23 


24 


12 under 13 ... 


24 


25 


13 under 14 


25 


2fi 


14 under 15. _ 


2fi 


27 


15 under 20 . 


27 


28 


20 under 25 


28 


29 


25 under 30. 


29 


30 


30 under 40 


30 


31 


40 under 50 


31 


32 


50 under 60 


32 


33 


60 under 70 


33 


34 


70 under 80 


34 


35 


80 under 90 


35 


36 


90 under 100 


36 


37 


100 under 1,50 .... 


37 


38 


150 under 200 


.38 


39 
40 
41 


200 under 2.50 

2.50 under 300 

300 under 400 


39 
40 
41 


42 


400 under .500 


42 


43 


500 under 7,50 


43 


44 


750 under 1,000 


44 


45 


1,000 under 1,,500 . . 


45 


46 
47 


1,500 under 2,000- 

2,000 under 3,000 


46 
47 


48 


3,000 under 4,000... 


48 


49 


4,000 under 5,000 


49 


50 


5,000 and over 


.50 




Total, returns with net 
income. 
Individual returns with no net 
income (est.).* 

Grand total 




51 


8, 926, 712 


100. 00 










51 


52 










52 


















53 


8, 926, 712 












53 



















For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 194 2, PART 1 



117 



Table 3-A. — Individual returns with net income, 19^2, 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 estimating data, see pp. 5-11] 

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



Net income classes 



(1) 



Individual returns with net in- 
come: 

Form 1040A (est.)^- - 

Form 1040: 

Under 0.5 (est.)---- 

0.5 under 0.75 fest.) 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 

5 under 6 

6 under 7... 

7 under 8 

8 under 9 

9 under 10 

10 under 11 , 

11 underl2 

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- 

6,000 and over 

Total, individual re- 
turns with net income 
Individual returns with no net 
income (est.).^ 

Grand total. 



Number of returns 



Simple distribution 



Number 
(2) 



16,106,039 

834, 935 

1,055.124 

1,299,318 

1,672,746 

1,724,386 

1,857,548 

1,901,917 

1,723,292 

1,431,554 

1,177,577 

1,091,199 

1,700.159 

908, 678 

498, 041 

308, 505 

321,486 

182,086 

121,872 

86, 830 

67.174 

51,727 

41,566 

33,715 

27, 849 

23, 723 

76,847 

40, 790 

24, 456 

26,111 

13,408 

7,808 

4,762 

3,127 

2,144 

1,575 

3,484 

1,139 

522 

270 

253 

144 

134 

52 

19 

8 

3 

1 

5 

2 



36,456,110 
163,136 



36, 619, 246 



Per- 
cent of 
total 

(3) 



44.18 

2.29 

2.90 

3.56 

4.59 

4.73 

5.09 

5.22 

4.72 

3.93 

3.23 

3.00 

4.66 

2.49 

1.37 

.85 

.88 

.50 

.33 

.24 

.18 

.14 

.12 

.09 

.08 

.06 

.21 

.11 

.07 

.07 

.04 

.02 

.01 

.01 

.01 

(16) 

.01 

(10) 
(16) 
(16) 
(16) 
(16) 
(16) 
16) 

('«) 
(16) 
(16) 
(16) 
(16) 
(16) 



(") 



(") 



Cumulative dis- 
tribution from 
highest income 
class 



Number 



36,456,110 

20, 350, 071 

19,515,136 

18,460,012 

17, 160, 694 

15,487,948 

13, 763, 562 

11,906,014 

10. 004, 097 

8, 280, 805 

6, 849, 251 

5,671,674 

4, 580, 475 

2,880,316 

1,971,638 

1,473,597 

1,165,092 

843, 606 

661,520 

539, 648 

4.52, 818 

385, 644 

.333, 917 

292, 351 

258, 636 

230, 787 

207, 064 

130,217 

89, 427 

64, 971 

38, 860 

25, 452 

17,644 

12, 882 

9,755 

7,611 

6,036 

2.552 

1,413 

891 

621 

368 

224 

90 

38 

19 

11 

8 

7 

2 



Per- 
cent of 
total 

(5) 



100. 00 

55.82 

53.53 

50.63 

47.07 

42.48 

37.75 

32.66 

27.44 

22.72 

18.79 

15.56 

12.56 

7.90 

5.41 

4.04 

3.19 

2.31 

1.81 

1.48 

1.24 

1.06 

.92 

.80 

.71 

.63 

.57 

.36 

.25 

.18 

.11 

.07 

.05 

.04 

.03 

.02 

.02 

.01 



Cumulative diS' 
tribution from 
lowest income 
class 



Number 
(6) 



16, 106, 039 

16, 940, 974 
17,996,098 
19, 295, 416 
20,968.162 
22, 692, .548 
24. 550. 096 
26, 452, 013 
28,175,305 
29, 606, 859 
30, 784, 436 
31,875,635 
33, .'■)75, 794 
34, 484. 472 
34,982,513 
35,291,018 
35,612,504 

35, 794. 590 
35,916,462 
36, 003, 292 
36, 070, 466 
36,122,193 
36, 163, 759 
36,197,474 

36, 225, 323 
36, 249, 046 
36, 325, 893 
36, 366, 683 
36,391,139 
36,417,250 
36, 430, 658 
36, 438, 466 
36, 443, 228 
36, 446, 355 
36, 448. 449 
36, 450, 074 

36. 453, 558 

36. 454, 697 

36. 455, 219 
36, 455, 489 
36, 455, 742 
36, 455, 886 
36, 456, 020 
36, 456, 072 
36, 456, 091 
36, 456, 099 
36,4,56,102 
36, 456, 103 
36, 456, 108 
36,466,110 



Per- 
cent of 
total 

(7) 



44.18 

46.47 
49.37 
52.93 
67.52 
62.25 
67.34 
72.56 
77.28 
81.21 
84.44 
87.44 
92.10 
94.59 
95.96 
96.81 
97.69 
98.19 
98.52 
98.76 
98.94 
99.08 
99.20 
99.29 
99.37 
99. 43 
99.64 
99.75 
99.82 
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 
100.00 



For footnotes, see p. 228. 



118 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 3-A. — Individual returns ivith net income, 19^2, 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 

{Fordescriptionof items and classifications, and methods of tabulating and estimating data, see pp. 5-11] 

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



Net income classes 



(1) 



Individual returns with net in- 
come: 

Form 1040A (est.) ' 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.). 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

3 under 3.5 (est.). 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 

5 under 6 

Bunder 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 

sounder 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 

750mider 1,000 

1,000 under 1,600 

1,500 under 2,000 

2,000 under 3.000 

3,000 under 4,000 

4,000 imder 5,000 

5,000 and over. 



Net income' 



Simple distribution 



Total, individual re- 
turns with net in- 
come. 
Individual returns with no net 
income (est.). < 

Grand total 



Amount 
(8) 



25,715,974 

293, 453 

667, 141 

1, 140, 977 

1,890,550 

2, 376, 697 
3,016,217 

3, 562, 877 
3, 658, 951 
3, 394, 715 
3, 085, 262 
3, 138, 285 
5,481,760 
3, .382, 141 
2, 104, 820 
1, 457, 574 
1,750,656 
1,177,007 

910, 040 

736, 077 

636, 629 

542, 175 

477, 339 

420, 938 

375, 617 

343, 746 

1, 323, 701 

909, 382 

667, 670 

897, 565 

597, 164 

426, 341 

308, 043 

233, 819 

181, 604 

149, 490 

419, 086 

193,924 

115,788 

73, 612 

86, 1.37 

63. .827 

80, 978 

43, 262 

22, 418 

14, 236 

7,375 

3,591 

21, 895 

11,200 



78, 589, 729 



" 198, 598 



13 78, 391, 131 



Per- 
cent of 
total 

(9) 



32.72 

.38 

.85 

1.45 

2.41 

3.02 

3.84 

4.53 

4.65 

4.32 

3.93 

3.99 

6.98 

4.30 

2.68 

1.85 

2.23 

1.50 

1.16 

.93 

.81 

.69 

.61 

.53 

.48 

.44 

1.68 

1.16 

.85 

1.14 

.76 

.55 

.39 

.30 

.23 

.19 

.53 

.25 

.15 

.09 

.11 

.08 

.10 

.06 

.02 

.02 

.01 

.01 

.03 

.01 



(") 



(") 



Cumulative distri- 
bution from hijrh- 
est income class 



Amount 
(10) 



78, 589, 729 



52, 873, 

52, 580, 

51,913, 

50, 772, 

48, 881 

46, 504 

43, 488, 

39, 925, 

36, 266, 

32, 872, 

29, 786, 

26, 648, 

21, 166, 

17, 784, 

15,679. 

14, 222 

12, 471 

11, 294 

10, 384 

9, 648, 

9,011 

8, 469, 

7, 992, 

7,571 

7, 195 

6, 852, 

6, 528, 

4, 619, 

3, 951 

3, 053, 

2, 456, 

2, 030, 

1, 722, 

1, 

1, 306, 

1, 157 

738, 

644, 

428, 

354, 

268, 

204 

12.3 

80, 

58, 

44 

36, 

33 

11 



Per- 
cent of 
total 

(11) 



100. 00 

67.28 

66.90 

66.05 

64.60 

62.19 

59. 17 

55. 33 

50.80 

46.15 

41.83 

37.90 

33.91 

26.93 

22.63 

19.95 

18.10 

15.87 

14. 37 

13.21 

12.28 

11.47 

10.78 

10.17 

9.64 

9.16 

8.72 

7.04 

5,88 

5.03 

3.89 

3.13 

2.58 

2.19 

1.89 

1.66 

1.47 

.94 

.69 

.54 

.45 

.34 

.26 

.16 

.10 

.08 

.06 

.05 

.04 

.01 



Cumulative distri- 
bution from low- 
est income class 



Amount 
(12) 



25,715,974 

26, 009, 427 

26, 676. 568 

27, 817, 545 
29, 708, 095 
32, 084, 7S2 
35, 101, 009 
38, 663, 886 
42, 322. 837 
45, 717, 552 
48, 802, 814 
51,941,099 
57, 422, 860 
60, 805, 001 
62, 909, 821 
64, 367, 395 
66,118,050 

67, 295. 058 

68, 205, 098 
68, 941, 175 

69, 577, 804 
70, 119, 980 

70, 597, 319 
71, 018, 257 
71, 393. 874 

71, 737, 620 
73, 061, 321 

73, 970, 703 

74, 638, 373 

75, 535, 938 
76, 133, 102 

76, 559. 443 

76, 867, 487 
77,101,306 

77, 282, 910 
77, 432, 400 

77, 851, 486 
78, 045, 410 
78, 161, 198 

78, 234, 810 
78, 320, 947 
78, 384, 774 
78, 465, 753 
78, 509, 014 
78, 531, 432 
78, 545, 668 
78, 5.53, 043 
78, 556, 633 
78, 578, 528 
78, 589, 729 



Per- 
cent of 
total 

(13) 



32. 72 

33.10 
33.95 
35.40 
37.81 
40.83 
44.67 
49.20 
53. 85 
58.17 
62.10 
66.09 
73. 07 
77.37 
80.05 
81.90 
84. 13 
85.03 
86.79 
87.72 
88. 53 
89.22 
89.83 
90.36 
90.84 
91.28 
92.96 
94.12 
94.97 
96.11 
96.87 
97.42 
97.81 
98.11 
98. 34 
98.53 
99.06 
99.31 
99.46 
99.55 
99.66 
99.74 
99.84 
99.90 
99.92 
99.94 
99. 95 
99.96 
99. 99 
100.00 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 194 2, PART 1 



119 



Table 3-A. — Individual returns with net income, 1942, by net income classes: 
Sim-pie and cumulative distribution of number of returns, net income, and total 
tax, with corresponding percentage distribution; also aggregate for individual 
retxirns with no net income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11] 

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



Net income classes 



(1) 



Individual returns with net 
income: 

Form 104nA (est.) 3 :. 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.). 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 Cest.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 mider 2.75 (est.) 

2.75*inder 3 (est.) 

3 under 3.5 (est.) 

3.5 mider 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 

5 under 6 

6 under 7 

7 under 8 

Sunder 9 

»9 under 10 

10 under 11 

11 under 12_.. _ 

12underl3 ..- ..- 

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_ 

ICO under 150 - 

160 under 200 

200 under 250 

250 under 300.. ^ 

300 under 400 

400 imder 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, individual re- 
turns with net in- 
come. 
Individual returns viiXh no net 
income (est.).'' 

Grand total.. 



Total ta.x i 



Simple distribution 



Amount 

(14) 



Percent 
of total 



(16) 



1, 317, 947 

3, 771 
20, 514 
54, 472 
74, 352 
98, 902 
136. 862 
182, 513 
218, 189 
236, 185 
236, 067 
270, 462 
£34, 661 
375, 919 
263, 295 
197, 495 
261, 374 
195, 641 
163, 915 
142, 514 
130, 897 
118, 110 
109, 358 
101, 369 
94, 456 
90, 219 
387, 831 
811,073 
256, 539 
386, 793 
287, 013 
221,342 
169, 554 

135. 042 
109, 129 

93,011 
278, 427 

138. 043 
85, 447 
56, 335 
67, 218 
50, 686 
64, 075 
34, 718 
18, 596 
11, 583 

6,250 

1,795 

13, 864 

9,215 



8, 823, 041 



8, 823, 041 



14.94 

.04 

.23 

.62 

.84 

1.12 

1.55 

2.07 

2.47 

2.68 

2.68 

3.06 

6.06 

4.26 

2.99 

2.24 

2.96 

2.22 

1.86 

1.61 

1.48 

1.34 

1.24 

1.15 

1.07 

1.02 

4.40 

3.53 

2.90 

4.39 

3.25 

2.51 

1.92 

1.53 

1.24 

1.05 

3.16 

1.56 

.97 

.64 

.76 

.58 

.72 

.40 

.21 

.13 

.07 

.02 

.16 

.10 



100. 00 



Cumulative distri- Cumulative distri- 
bution from high- butiou from lowest 
est income class income class 



Amount 

(16) 



Percent 
of total 



(17) 



8, 823, 041 



7,505, 

7,501 

7, 480, 

7, 426, 

7,351 

7, 253, 

7, 116, 

6, 933, 

6, 715. 

6, 479, 

6,243, 

5, 972, 

5, 438, 

5, 062, 

4, 798, 

4,601 

4, 340, 

4,144 

3, 980, 

3,837 

3, 707 

3, 588, 

3, 479, 

3, 378; 

3, 283, 

3, 193, 

2, 805, 

2,494 

2,238, 

1,851 

1, 564, 

1, 342, 

1, 173, 

1, 038 

929; 

836, 

557 

419, 

334, 

278, 

210 

160, 

96 

61 

42, 

31 

24, 

23, 



100. 00 

85.06 

85.02 

84.79 

84.17 

83.33 

82.21 

80.66 

78.59 

76.12 

73. 44 

70.76 

67.70 

61.64 

57.38 

54 39 

52.15 

49.19 

46.97 

45.11 

43.50 

42.02 

40.68 

39.44 

38.29 

37.22 

36.20 

31. 80 

28.27 

25.37 

20.98 

17.73 

15.22 

13.30 

11.77 

10.53 

9.48 

6.32 

4 76 

3.79 

3.15 

2.39 

1.81 

1.09 

.69 

.48 

.35 

.28 

.26 

.10 



Amount 
(18) 



1,317,947 



Percent 
of total 

(19) 



14 94 

14 98 
15.21 
15.83 
16.67 
17.79 
19.34 
21.41 
23.88 
26.56 
29.24 
32.30 
38.36 
42.62 
45.61 
47.85 
.50. 81 
53. 03 
54 89 
56.50 
57.98 
59.32 
60.56 
61.71 
62.78 
63.80 
68.20 
71.73 
74 63 
79.02 
82.27 
84 78 
86.70 
88.23 
89.47 
90.52 
93.68 
95.24 
96.21 
96.85 
97.61 
98.19 
98.91 
99,31 
99.52 
99.65 
99.72 
99.74 
99.90 
100.00 



For footnotes, see p. 228. 



120 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 4. — Individual returns with net income, 19Jj£, hy States and Territories, and 
by sex and family relationship: Ahtmber of returns and net income 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11] 

[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 

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, individual returns with net in- 
come, Form 1040. 
Individual returns, Form 1040 A^ (see basic table 
12). 

Grand total 



144, 328 
18, 382 
61, 245 

111, 573 
1, 553, 710 

162, 983 

356, 733 
45, 180 

149, 413 

206, 948 
176, 108 

52, 175 

73, 691 
1, 489, 228 
573, 491 
459, 932 
298, 869 
233, 368 
173, 217 
111,602 
343, 271 
743, 099 
1, 078, 782 
469, 961 

87, 788 
547, 627 

86, 694 

207, 249 
27. 935 
67, 622 

933, 641 

45, 534 

2,853,170 

2.54,411 

102, 827 

1, 286, 787 

229, 540 

222, 613 

1, 544, 225 

131,509 

115,970 

95, 094 

215, 3.30 

734, 282 

84, 591 

46,015 

281, 358 

346, 8.54 

144, 351 

529, 564 

39, 601 



20, 350, 071 
16, 106, 039 



418, 728 

60, 264 

165, 978 

269, 078 

4,131,005 

401, 406 

1, 172, 307 

154,406 

474, 197 

574, 028 

501, 558 

208, 635 

162, 250 

4, 004, 089 

1,373,741 

972, 920 

653, 766 

534, 273 

460, 360 

263, 737 

1,013,404 

2, 054, 503 

3,221,228 

983, 084 

234, 241 

1, 304, 105 
208, 799 
447, 660 

84, 283 
158, 584 

2, 400, 021 
111,378 

7,551,119 
506, 364 
187. 041 

3, 446, 608 
478, 372 
618,706 

4, 0.57, 387 
361,277 
273, 827 
167, 726 
560, 697 

1,801,512 
204, 536 
95, 038 
757, 218 
920, 538 
360, 022 

1, 189, 154 
98, 596 



102, 267 

7,600 

29, 736 

81,762 

820, 024 

106, 006 

218, 905 

29, 152 

74, 400 

142, 541 

110, 395 

28, 617 

40, 022 

1, 009, 907 

413, 540 

325, 395 

227, 145 

154, 849 

79, 061 

67,341 

229, 834 

474, 332 

757, 685 

330, 179 

63,916 

381, 854 

55, 985 

152,636 

15,316 

46. 512 

594. 933 

24, 902 

1,655,262 

175, 602 

73, 761 

889, 291 

162, 925 

152,800 

1, 024, 858 

85, 242 

78, 522 

70, 963 

151,913 

444, 139 

63, 564 

31, 261 

183, 204 

170, 766 

104,087 

371,319 

28, 362 



301,556 

27, 908 

65, 548 

199, 996 

1, 924, 792 

275, 694 

730, 048 

90, 605 

260, 071 

391,215 

334, 989 

113,457 

76, 903 

2, 795, 740 

1, 040, 176 

750, 094 

517,095 

378, 330 

163, 285 

175,477 

702, 274 

1,380,389 

2, 354, 816 

742, 641 

170, 867 

939, 229 

148, 348 

350, 202 

39, 162 

113, 652 

1, 655, 767 

51, 124 

4, 676, 124 

404, 210 

148,715 

2, 508, 365 
347, 158 
450, 427 

2, 845, 430 
249, 432 
202, 084 
1.33, 916 
407, 180 
877, 083 
160, 789 

67, 791 
530, 733 
393, 488 
271, 854 
895, 142 

73, 792 



62, 873, 755 
25, 715, 974 



13, 114, 590 

7, 116, 302 



34, 905, 163 
13,913,279 



36,456,110 



78, 589, 729 



20, 230, 892 



48, 818, 442 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



121 



Table 4. — Individual returns ivith net income, 194^, by States and Territories, and 
by sex and family relationship: Number of returns and net income — Continued 

(For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11] 

[Money figures in thousands of dollars] 





Separate returns of husbands and 
wives 19 


Community property returns " 


States and Territories 


Men 


Women 


Men 


Women 


(1) 


Number 

of 
returns 

(6) 


Net in- 
come 

(7) 


Number 

of 
returns 

(8) 


Net in- 
come 

(9) 


Number 

of 
returns 

(10) 


Net in- 
come 

(11) 


Number 

of 
returns 

(12) 


Net in- 
come 

(13) 




6,214 

1,452 

694 

2.864 

35, 503 
4,306 

15. 837 
1,746 

11, 366 
8,671 
6,511 
3,259 
216 

63, 365 

21.186 
7,786 
6,625 
5,068 
7.028 
3.287 

14. 554 

31, 099 

41.944 
9,121 
3.489 

14, 424 

1,700 

3,502 

449 

2,105 

39, 631 

609 

136, 167 

7, 357 

1,033 

44,094 
5,277 

11,664 

46, 370 
5, 100 
3,221 
860 
7,431 
9,901 
2,645 
1,140 
8,094 
3,433 
4,395 

12, 639 
900 


42, 710 

6,769 

2.539 

19. 884 

99, 499 

32. 261 

132, 563 

25. 549 

64. 961 

63. 352 

53, 823 

24,890 

418 

421, 149 

106. 441 

42. 383 

35. 883 

37, 059 

13. 843 

18.817 

97. 146 

210, 735 

267, 337 

61, 326 

23, 051 

107.311 

9,998 

23, 345 

2,875 

12, 532 
223, 361 

1,419 

847, 766 

58, 645 

5,137 

298,120 

26, 902 

61,435 

339, 632 

34. 499 

20, 986 

4,614 

53, 801 

21,421 

13, 556 
5,954 

58, 653 
9,929 
25, 632 
78, 877 
6,406 


6,373 
1,867 
1,119 
2,455 

36, 247 
4,059 

16. 626 
2.221 

11,885 
9,916 
8, 686 
2,539 
336 

67, 626 

23,971 
8, 169 
5,904 
6, 555 
2.983 
3,451 

14, 100 

37. 178 

40, 951 

11.013 
3,371 

15. 072 

1, 862 

3,956 

429 

2,128 

42, 680 

,542 

131, 125 

9,087 

1,064 

53, 299 
7,343 

14,078 

48, 693 

5,360 

4,167 

724 

7,759 

10,019 
2,802 
1,425 

10.013 

3,749 

5, 192 

■ 14, 290 

899 


15, 701 
3,522 
1,773 
8,080 
71. 409 
13. 287 

50. no 

9,109 
28. 464 
30,647 
21,178 
7, 568 
468 
162, 223 
47, 601 

17. 000 
13, 620 

13. 052 
4.318 
7,736 

34, 624 

75. 337 

92, 593 

24, 373 

10, 277 

39, 429 

5,418 

8,946 

1,130 

4,768 

89, 060 

1,652 

345, 635 

19, 452 

2,272 

107, 169 

14,015 

28, 347 

121.801 

12, 884 

7,470 

1,654 

18, 249 

14, 229 
5,801 
3,418 

25, 600 
6,598 
10, 350 
27, 494 
2,219 




















Arizona .- 


8,810 


37, 198 


8,800 


36,644 






■California 


131, 780 


643, 502 


126, 440 


586, 493 


























District of Columbia 










Florida 






























Idaho 


7,981 


28,927 


8,174 


29,350 


Illinois 












































Louisiana 


24,947 


106, 024 


23, 958 


103,934 






















































































Nevada . - 


3,370 


14, 546 


3,444 


14,380 
















New Mexico--. . 


4,188 


20, 145 


4,241 


19, 435 


























Ohio 










Oklahoma - 


19 1, 116 


i« 12, 567 


19 1. 406 


19 11, 458 




































South Dakota 




















Texas 


70, 396 


333, 134 


72,051 


331,627 


Utah 
























Washington . 


42, 148, 


169, 679 


41,594 


163,627 




































returns with net 
1040 


686, 332 
302, 558 


4, 257, 194 
602, 388 


726, 358 
374, 285 


1,689,129 
471, 767 


294, 736 

85, 578 


1, 365, 721 
159, 959 


290, 108 
86, 026 


1, 296, 947 


Individual returns, 
Form 1040A 3 (see basic 
table 12) 


160, 195 




988, 890 


4, 859, 582 


1, 100, 643 


2, 160, 896 


380, 314 


1, 525, 680 


376, 134 


1, 457, 142 



For footnotes, see p. 228. 



639257—45- 



122 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 4. — Individual returns with net income, 1943, by States and Territories, and 
bij sex and Jamily relationship: Number of returns and net income — Continued 

[For description of items and classifieations, and methods of tabulating and estimating data, see pp. 5-1 1] 

[Money figures in titousands of dollars] 





Heads of families 


Not heads of families 


States and Territories 


Single men and 
married men not 
living with wives 


Single women and 
married women 
not living with 
husbands 


Single men and 
married men not 
living with wives 


Single women and 
married women 
not living with 
husbands 


(1) 


Number 
of returns 

(14) 


Net in- 
come 

(16) 


Number 
of returns 

(16) 


Net in- 
come 

(17) 


Number 
of returns 

(18) 


Net in- 
come 

(19) 


Number 
of returns 

(20) 


Net in- 
come 

(21) 




4,767 

385 

1,126 

3,349 

31, 186 
2,913 

12, 284 
826 
3,204 
4,058 
2,892 
2,338 
1,752 

40, 503 

11,110 
8,311 
4,273 
6,086 
4,138 
1,880 
8,925 

22,113 

25, 529 

10, 530 
1,683 

11,441 

1,917 

3,123 

527 

1,389 

36, 247 

967 

105, 139 

5,797 

2,237 

27, 981 
4,326 
4,310 

50, 519 
3,238 
2, 540 
2, 253 
4,471 
8,790 
2,032 
1,098 
5,779 
5,420 
3,157 

14, 590 
980 


13,195 

1.179 

2,783 

7,632 

92,718 

7,501 

37, 904 

2,963 

11,423 

11,317 

9,576 

8,654 

3,744 

105, 544 

26,618 

17, 127 

9,811 

13, 883 

11,366 

4,603 

26, 840 

59, 722 

75, 000 

21, 102 

4,741 

27, 082 

4,868 

7,058 

1, 669 

3, 646 

89,202 

1,956 

271, 044 

12, 322 

3,696 

76, 124 

8,920 

11,578 

127, 691 

9,228 

6,519 

4, 058 

11,079 

23, 668 

4,344 

2,017 

14, 986 

16, 329 

7,679 

32, 078 

1,848 


2,479 

51 

1,651 

2,403 

28, 396 
3,350 
8,076 
1,091 
5.391 
4,820 
5,138 
491 
1,215 

25,614 
8,466 
5, 615 
5,257 
5,337 
2,117 
2,077 
6, 169 

16, 853 

14, 099 
7,132 
2,043 
8,811 
1,221 
2,878 
139 
1,2.37 

23, 065 
1,010 

73, 167 
4,372 
1,033 

22. 530 
5,023 
2,719 

35, 837 
2,892 
2,130 
1,027 
4,001 

12, 723 
969 
1,188 
5, 885 
4.813 
2.421 
9,615 
583 


4, 535 

117 

3,394 

4. 764 

61,651 

6,199 

18, 517 

2,258 

11,349 

10, 407 

9,155 

1,853 

2,033 

51, 3S8 

14, 5b0 

9,436 

8,210 

8,867 

6,269 

4,116 

13,373 

33, 523 

27, 835 

11,241 

3, 309 

16,219 

2. 062 
4,394 

450 
2,215 

40, 475 

1, 599 

153, 665 

7,307 

1, 629 

41, 188 
8,274 
5,127 

65, 634 
6,032 

3, 566 
1.807 
7.487 

24. 434 
1.802 
2. 050 

11.403 
9.394 
4,340 

14. 600 
1,297 


10, 658 
6,303 
4,659 
7,670 
177, 909 
19, 799 
41,701 
4,218 

14, 883 

15, 061 
11,537 
12, 382 

8,986 
142, 984 
43, 929 
67, 065 
24, 908 
25, 826 
20, 539 
13, 699 
34, 332 
68, 294 
118,284 
60, 624 
6,067 
54,179 

16, 778 
23, 310 

2,919 

6,124 

84, 638 

4,488 

352, 707 

20,892 

16, 933 

109, 271 

18.940 

20, 402 

155,955 

12, 768 
8,488 

13. 751 
15.174 
48, 266 

4.889 
4.487 
25. 333 
46. 776 
11.240 
62. 680 
4.590 


22, 363 

19, 431 
9,091 

14, 678 
389, 668 

34, 744 
117,099 

12,653 

43, 638 
31,090 
27, 958 

44, 236 
13,997 

271,060 
72, 764 
81, 788 
39, 754 
43, 797 
36, 484 
23, 656 
83, 743 

146, 186 

288, 486 
65, 120 
11,911 
91,268 
29,110 
33, 326 
7,844 
9,641 

163, 160 
8,143 

652, 924 
32, 175 
18.918 

218, 654 
25, 307 
39, 439 

306,816 
23, 899 
14, 742 
16,026 
32, 023 
98, 226 
8,281 
6.356 
56.015 

107. 342 
21,610 
78, 709 
8,432 


11, 570 

724 

4,650 

11,070 

166, 225 

22, 550 

43, 304 

6,926 

28, 284 

21,881 

30, 949 

2,649 

5,009 

139, 229 

51,289 

47, 591 

25, 757 

30, 647 

8,446 

19, 867 

35, 367 

93, 230 

80, 290 

51, 362 

7,219 

61,846 

7,231 

17, 844 

1,342 

8,127 

112,447 

4,687 

399, 603 

31.304 

6, 766 

140, 321 

23,184 

16,640 

181,993 

16,909 

16. 902 

6.116 

24. 681 

57. 998 

7.690 

5,416 

43, 050 

29,156 

13,859 

54, 431 

3,287 


18, 668 




1, 339 




7,008 




14, 043 




261,283 




31. 721 




86, 066 




11,27a 


District of Columbia.. 
Florida - - 


54, 290 
36, 000 




44, 878 




7,978 




6, 412- 




196, 985 




66, 691 




66, 093 




29, 392 




39, 285 




15, 837 




29, 333; 




55, 403 


Massachusetts 

Michigan 

Minnesota 


148,611 

115,161 

57. 281 

10. 085 




83, 566 




8.996 


Nebraslia 


20, 391 

2.228 


New Hampshire 


12,130 
139, 006 




5,905 




603, 962- 


North Carolina 

North Dakota 

Ohio 


32, 253 

6,674 

197, 087 


Oklahoma 


23, 771 




22. 356 


Pennsylvania 


250. 382 


Rhode Island 


25. 303 


South Carolina 

South Dakota 

Tennessee 


18,461 

6, 651 

30, 878 


Texas . . .- 


77, 691 


Utah 


9,962' 


Vermont 


7, 452 


Virginia 


.69, 828 
44, 163 


West Virginia -.. 


18, 667 
62, 255 


Wyoming.. 


4, 602 


Total, individ- 
ual returns 
with net in- 
come. Form 
1040 


526, 429 
834, 562 


1, .367, 633 
1, 353, 168 


396, 620 
744, 161 


765, 796 
942,181 


2. 077, 293 
3, 249. 172 


4, 052, 660 
4, 344, 971 


2, 237, 605 

3, 313, 395 


3, 173, 512' 


Individual returns, 
Form 1040 A ' (see 
basic table 12) 


3,768,065 


Grand total 


1, 360, 991 


2, 720, 801 


1. 140, 781 


1, 707, 977 


6, 326, 466 


8, 397, 631 


6,561,000 


6,941,577 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



123 



Table 5. — Individual returns with net income, 19^2, 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. 5-11] 

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



Net income classes 



(1) 



Total 



Number of 
returns 

(2) 



Net income 

(3) 



Personal 
exemption • 



(4) 



Credit for 
depend- 
ents' 

(5) 



Tax 

(6) 



Taxable individual returns with net 
income: 

Form 1040A (est.)' - 

Form 1040: 

UnderO.5 (est.). 

0.5 under 0.75 (est.)... 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75under3 (est.) 

3 under 3.5 (est.). 

3.5 under 4 (est.) 

4 imder 4.5 (est.)... 

4.5 under 5 (est.) 

5 under 6 

6 under 7.. 

7 under S 

8 under 9 

9 under 10 

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 

60under70 

70under80 

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 

Total 

For footnotes, see p. 228. 



11, 291, 398 

82, 380 

751, 545 

814, 697 

795, 046 

1, 213, 938 

1, 440, 933 

1, 564, 577 

1,551,182 

1,375,991 

1,134,517 

1, 067, 002 

1, 678, 863 

904, 175 

497, 395 

308, 320 

321, 486 

182, 086 

121,872 

86, 830 

67, 174 

51,727 

41,566 

33,715 

27, 849 

23, 723 

76, 847 

40, 790 

24, 456 

26,111 

13,408 

7,808 

4,762 

3,127 

2,144 

1,575 

3,484 

1,139 

522 

270 

253 

144 

134 

52 

19 

8 

3 

1 

5 

2 



18, 535, 476 

23, 934 

475, 679 

712, 033 

901, 621 

1, 669, 023 

2, 349, 868 

2, 936, 982 

3, 290, 902 

3, 262, 545 

2, 973, 878 

3, 068, 975 

5,413,701 

3, 365, 571 

2, 102, 109 

1,456,699 

1,750,656 

1,177,007 

910, 040 

736, 077 

636, 629 

542, 175 

477, 339 

420, 938 

375,617 

343, 746 

1,323,701 

909, 382 

667, 670 

897, 565 

597, 164 

426, 341 

308, 043 

233, 819 

181,604 

149, 490 

419,086 

193, 924 

115, 788 

73,612 

86, 137 

63, 827 

80, 978 

43, 262 

22,418 

14, 236 

7,375 

3,591 

21,895 

11,200 



8, 747, 982 

3,224 

352, 206 

392, 523 

467, 069 

1, 072, 956 

1,421,694 

1, 622, 719 

1,664,030 

1,504,373 

1, 263, 822 

1,185,594 

1,855,441 

989, 377 

536, 979 

332,215 

337, 630 

187, 369 

124, 646 

88, 123 

67, 966 

62, 132 

41,893 

33, 729 

27, 945 

23, 873 

76, 972 

40, 938 

24, 376 

25, 949 

13, 276 

7,772 

4,701 

3,067 

2,094 

1,572 

3,408 

1,114 

518 

255 

254 

137 

129 

45 

18 

7 

2 



1, 307, 776 

214 

1,133 

9,491 

17, 347 

25, 329 

138, 427 

264, 013 

373, 293 

413, 159 

376, 409 

368, 197 

602, 848 

342,313 

177, 969 

105, 458 

110,727 

61,271 

40, 786 

28, 603 

22, 352 

17, 079 

13, 896 

11,111 

9, 359 

7,996 

25,028 

13, 867 

8,146 

8,652 

4,531 

2,551 

1,620 

1,033 

657 

542 

1,109 

383 

173 

86 

83 

40 

46 

22 

4 

3 

2 



1,317,947 

3,771 
20, 514 
54, 472 
74, 352 
98, 902 
136, 862 
182, 513 
218, 189 
236, 185 
236, 067 
270, 462 
634, 661 
375,919 
263, 296 
197, 496 
261, 374 
195, 641 
163,915 
142, 514 
130, 897 
118,110 
109, 358 
101,369 
94, 456 
90, 219 
387, 831 
311,073 
256, 539 
386, 793 
287, 013 
221,342 
169, 654 

135. 042 
109, 129 

93,011 
278, 427 

138. 043 
86, 447 
56, 335 
67, 218 
60, 686 
64,075 
34, 718 
18, 596 
11, 583 

6,250 

1,795 

13, 864 

9,215 



27, 637, 051 



66, 761, 229 



4, 916, 727 



8, 823, 041 



124 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 5. — Individual returns with net income, 1942, 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. 5-11] 

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





Net income classes 
(1) 


Total— Continued. 






Number of 
returns 

(2) 


Net income 
(3) 


Personal 
exemption » 

(4) 


Credit for 
depend- 
ents 6 

(5) 


Tax 

(6) 




R'' 


Nontaxable individual returns with 
net income: " 

Form 1040A (est.) ' 


4, 814, 641 

752, 555 

303. 579 

484, 621 

877, 700 

610, 448 

416.615 

337. 340 

172,110 

55, 563 

43, 060 

24, 197 

21,296 

4,503 

646 

185 


7,180,498 

269. 519 

191,462 

428. 944 

989, 029 

707. 674 

666. 350 

625. 896 

368, 049 

132, 170 

111,384 

69. 310 

68, 059 

16, 570 

2,711 

875 


5, 476, 763 

485, 861 

313.847 

551.294 

1, 042. 140 

613. 896 

498, 621 

404. 528 

206. 819 

66, 618 

51, 622 

29. 137 

25, 529 

5,397 

774 

223 


3, 604, 819 

41,490 

56. 233 

94. 084 

15.5, 782 

273. 982 

286. 999 

296. 640 

203, 296 

85. 763 

70, 033 

46, 335 

49, 930 

12, 457 

2,196 

692 




5? 


53 


Form 1040: 

Under 0.5 (est.) 




.53 


54 


5 under 75 (est.) 




.54 


55 


75 under 1 (est.) 




55 


56 


1 under 1.25 (est.) 

1.25 under 1.5 (est.)- 

1 5 under 1 75 (est.)- 




56 


57 




.57 


5S 




58 


59 


1.75 under 2 (est.) 




,59 


60 


2 under 2.25 (est.) 




60 


61 


2.25 under 2.5 (est.) — 




61 


6? 


2.5 under 2.75 (est.) 




6?, 


63 


2.75 under 3 fest.) 




63 


64 


3 under 3.5 (est.) 




64 


65 


3.5 under 4 (est.).. 




6.") 


66 


4 under 4.5 (est.).. 




66 


67 






67 




Total .. .. 






68 


8, 819, 059 


11,828,500 


9, 773, 070 


5, 280, 732 




68 




Total, individual returns 
with net income (51+68). 






69 


36,456,110 


78, 689, 729 


34, 377, 193 


10, 196, 458 


8,823,041 


69 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



125 



Table 5. — Individual returns with net income, 19^2, 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 classification, and methods of tabulating and estimating data, see pp. 5-11] 

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



Net income classes 



'(1) 



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



Number of 
returns 

(7) 



Net income 
(8) 



Personal 
exemption ' 



(9) 



Credit for 

depend- 

ents,^ 

(10) 



Tax 

(11) 



Taxable individual returns with net 
income: 

Form 1040A (est.) ' 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 (est.).- -.. 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.).. 

4.5 under 5 (est.) 

6 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 under 50 

60 under 60 

60 under 70 

70 under 80 

80 imder 90 

90 imder 100 

100 under 150 

150 under 200 

200 under 250... 

250 under 300... 

300 under 400.. 

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 

4,000 under 5,000 

6,000 and over 



3, 739, 335 

381 

3,237 

8,731 

107, 852 

595, 066 

911,495 

1, 108, 800 

1, 184, 684 

1, 096, 109 

936, 032 

869, 966 

1, 340. 707 

707, 997 

375. 495 

231,018 

216, 796 

114,089 

73,415 

60, 242 

37, 685 

27, 993 

22, 088 

17, 153 

14,024 

11,749 

35, 594 

17,381 

9,430 

9,026 

4,168 

2,232 

1,277 

822 

530 

367 

736 

224 

94 

43 

59 

24 

19 



8, 174, 938 

138 
2,139 

7,797 

130, 823 

821, 381 

1, 489, 803 

2, 084, 170 

2, 514, 144 

2, 599, 398 

2. 454, 327 

2,501,821 

4, 323, 154 

2,635,112 

1, 586, 674 

1,091,041 

1, 179, 193 

737, 074 

547, 990 

425, 845 

3,56, 946 

293, 449 

253. 634 

214, 186 

189, 102 

170, 278 

611,580 

386, 750 

257, 202 

309, 263 

185, 208 

121,737 

82. 623 

61. 445 

45. 063 

34, 855 

88, 255 

38, 276 

20, 910 

11, 764 

19, 834 

10, 543 

12, 027 

6,711 

3,749 



4, 487, 202 

75 

1,767 

5,971 

122, 544 

707, 161 

1, 087, 990 

1, 327, 331 

1, 417, 700 

1, 312, 784 

1,121,537 

1, 042, 341 

1, 606, 467 

848, 208 

450. 356 

276, 893 

259, 807 

136, 802 

88, 092 

60, 200 

45, 181 

33. 550 

26, 479 

20,541 

16, 803 

14,081 

42, 647 

20,832 

11,307 

10, 816 

5,000 

2,676 

1,531 

984 

636 

441 

882 

268 

113 

52 

71 

29 

23 

10 

4 



1, 057, 143 



3 

166 

739 

5,049 

110,913 

230, 127 

334, .597 

380, 961 

351,922 

343, 302 

561, 523 

316,806 

162, 261 

95, 932 

93, 236 

49, 447 

31, 966 

21,898 

16, 571 

12, 364 

9,886 

7,650 

6,387 

5,403 

16,181 

8,162 

4,311 

4,095 

1,928 

1,009 

615 

385 

230 

168 

330 

97 

47 

21 

28 

5 

10 

6 

(-') 



380, 797 

11 

61 

292 

1,232 

16, 368 

47, 392 

88,348 

129,687 

156, 760 

171,872 

196, 951 

384, 231 

268,120 

182, 802 

137, 607 

163, 249 

114,362 

92, 693 

77,916 

69, 659 

60. 933 

55, 548 

49, 452 

45, 683 

43, 090 

173,412 

129,013 

96, 966 

131, 297 

87, 991 

62,718 

45, 229 

35, 343 

26, 944 

21, 543 

58,423 

27, 236 

15, 547 

9,012 

15, 532 

8,636 

9,605 

5,386 

2,751 



5,375 



4,704 



Total. 



13, 884, 177 



39, 097, 723 



16, 616, 183 



3, 902, 403 



For foot7;otes, see p. 228. 



126 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 5. — Individual returns with net income, 1943, 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 classiflcations, and methods of tabulating and estimating data, see pp. 6-11] 

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





Net income classes 
(1) 


Joint returns of husbands and wives, or of either husband or 
wife when no other return is filed— Continued 






Number of 
returns 

(7) 


Net income 
(8) 


Personal 
exemption ' 

(9) 


Credit for 
depend- 
ents 9 

(10) 


Tax 
(11) 




fi? 


Nontaxable individual returns with 
net income: " 
Form 1040A (est.) s 


3, 376, 967 

146, 699 

196, 688 

377, 779 

749. 847 

469. 657 

391, 483 

324, 845 

167, 247 

53, 979 

41,864 

23, 618 

20, 950 

4,361 

646 

185 


5, 738, 342 

45, 936 

125, 461 

336, 220 

846.71/ 

651. 362 

626, 652 

602, 712 

357, 679 

128. 432 

108. 268 

67, 376 

66, 927 

16, 049 

2,711 

875 


4, 053, 050 

171, 622 

231, 476 

449. 960 

897. 749 

567, 171 

469, 620 

389, 981 

201, 172 

64,780 

50. 245 

28,337 

25, 147 

5,226 

774 

223 


3, 103, 869 

35,420 

41, 342 

73, 995 

136.937 

254, 023 

271, 165 

285, 644 

197, 573 

8.3, 271 

67, 942 

44,996 

49, 116 

12,080 

2,196 

692 




52 


f)S 


Form 1040: 

Under 0.5 (est.) 




53 


M 


0.6 under 0.75 (est.) 




■•)4 


fi") 


75 under 1 (est.) 




.55 


Fi6 


1 under 1.25 (est.) 




■56 


57 


1.25 under 1.5 (est.) 




.57 


r>8 


1.5 under 1.75 (est.) 




58 


59 






■59 


60 


2 under 2.25 (est.) 




60 


fil 


2.25 under 2.5 (est.) 




61 


6'' 


2.5 under 2.75 (est.) 




61^ 


fiS 


2.75 under 3 (est.) 




6.S 


64 


3 under 3 5 (est.) 




64 


65 


3.6 under 4 (est.) . 




65 


66 


4 under 4.5 (est.) 




66 


67 






67 




Total 






68 


6, 346, 715 


9, 720, 719 


7, 606, 533 


4, 660, 160 




68 




Total, individual returns 
with net income (51+68;. 






69 


20, 230, 892 


48, 818, 442 


24, 222, 716 


8, 904, 038 


3, 902, 403 


69 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 194 2, PART 1 



127 



Table 5. — Individual returns with net income, 1942, 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 

p'or description of items and classifications, and methods of tabulating and estimating data.see pp. 5-11] 

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





Net income classes 
(1) 


Separate returns of husbands and wives " 










Men 










Number 

of 
returns 

(12) 


Net 
income 

(13) 


Personal 
exemp- 
tion 5 

(14) 


Credit for 
depend- 
ents « 

(16) 


Tax 
(16) 




1 


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


287, 927 

5,564 

11.087 

19, 160 

23, 198 

32, 426 

42, 873 

45, 069 

47,791 

47, 300 

39, 927 

39, 340 

64, 349 

37, 618 

23, 762 

14. 759 

25, 606 

17, 186 

13, 204 

10, 599 

9,038 

7,649 

6,503 

5,713 

4,919 

4,373 

16, 298 

10, 164 

6,837 

8,184 

4,520 

2,875 

1.825 

1,179 

802 

645 

1,423 

483 

224 

108 

96 

54 

62 

18 

8 

6 

1 


586, 906 

1,685 
7,099 
17, 133 
26, 217 
44, 634 
69, 797 

84, 286 
101, 459 
112,145 
104, 755 
113,109 
207, 714 
139, 807 
100, 699 

69,711 
139,872 
111,333 
98, 709 
89. 924 

85, 816 
80, 191 
74, 736 
71,336 

66, 342 
63, 383 

282, 061 
227. 450 
186,717 
282, 417 
201, 656 
157, 098 
118,038 
88. 335 

67, 804 
61,254 

171,069 
82, 307 
49, 792 
29,427 
32, 954 
23, 786 
37, 378 
14, 904 

9,181 
10, 903 

2,764 


172, 756 

509 
3,868 
8,633 
12, 181 
19, 308 
27, 977 
31, 689 
35, 530 
37, 060 
33, 545 

37, 253 
64, 243 

38, 453 
23, 957 
14, 783 
27, 075 
18, 305 
14, 237 
11,507 

9,891 

8,405 

7,206 

6,363 

5,489 

4,894 

18, 372 

11, 600 

7,790 

9,418 

5,221 

3,317 

2,099 

1,365 

919 

745 

1, 656 

556 

263 

124 

114 

66 

71 

20 

8 

6 

1 


47, 965 

57 

173 

430 

1,299 

2,396 

4,294 

5,909 

7,765 

8,146 

7, 561 

7,619 

14, 159 

8,564 

5,469 

3.191 

7,371 

5.188 

4.126 

3,285 

2,988 

2,554 

2,179 

1,951 

1,712 

1,508 

5,933 

3,806 

2,593 

3,147 

1,803 

1,109 

712 

439 

298 

255 

545 

200 

90 

45 

38 

24 

25 

9 

3 

2 

1 


60, 165 

204 

529 

1,414 

2,256 

4,092 

6,727 

8,355 

10, 410 

12, 067 

11,456 

12, 385 
23, 585 
17,346 

13, 623 
10, 102 
21, 180 
18, 500 
17, 644 
17, 238 
17, 377 
17, 202 
16, 856 
16. 879 
16, 401 
16, 3£0 
81, 568 
76, 968 
70, 943 

120, 881 
96, 334 
81, 153 
64, 710 
50, 874 
40, 569 
38,091 

113,523 

58, 776 

36, 483 

22, 407 

25, 887 

18, 849 

29, 846 

12, 256 

7,762 

8,708 

2,402 


1 


? 


Form 1040; 

Under 0.5 (est.) 


9 


^ 


0.5 under 0.75 (est.) 


s 


4 


0.75 under 1 (est.) 


4 


H 


1 under 1.25 (est.) 


5 


fi 


1.25 under 1.5 (est.) 


6 


7 


1.5 under 1.75 (est.) 


7 


8 


1.75 under 2 (est.) 


K 


9 


2 under 2.25 (est.) 


<) 


10 


2.25 under 2.5 (est.) 


in 


11 


2.5 under 2.75 (est.) . . . . 


11 


I?. 


2.75 under 3 (est.) 


1? 


U 


3 under 3.5 (est.).-. 


13 


14 


3.5 under 4 (est.).. ... 


14 


15 


4 under 4.5 (est.)-.. . 


15 


Ifi 


4.5 under 5 (est.) 


16 


17 


5 under 6 


17 


18 


6 under 7 


18 


19 


7under8 . 


19 


20 


8 under 9 . 


20 


21 


OunderlO 


21 


Y?. 


10 under 11 


22 


?3 


11 under 12 . . . . . 


23 


?A 


12uuderl3-. 


24 


25 


13 under 14 


25 


?fi 


14 under 15 . 


26 


?.7 


15 under 20 


27 


?S 


20 under 25 


28 


29 


25 under 30 


29 


30 


sounder 40 


30 


31 


40 under 50 


31 


32 


50 under 60_- 


32 


33 


60 under 70 


33 


34 


70 under 80 .... 


34 


35 


80 undergo 


35 


3fi 


90 under 100 


36 


37 


100 under 150 


37 


38 


150 under 200 . 


38 


39 


200 under 250 


39 


40 


250 under 300 


40 


41 


300 under 400... 


41 


42 


400 under 500 


42 


48 


500 under 750 


43 


44 


750 under 1,000 


44 


45 


1,000 under 1,500 


45 


4fi 


1.500 under 2.000 


46 


47 


2.000 under 3,000 


47 


48 


3,000 under 4,000 


48 


49 


4.000 under 5.000 


1 
1 


4,107 
5, 825 


1 
1 




3,589 
4,512 


49 


50 


5,000 and over 


1 


50 




Total 




51 


942, 754 


4, 816, 026 


738, 848 


178, 939 


1, 437, 479 


51 



For footnotes, see p. 228. 



128 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 5. — Individual returns with net income, 1942, 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. S-llJ 

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



Net income classes 



(1) 



Nontaxable individual returns with net 
income: " 

Form 1040A (est.) ' 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.)- 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.). 

1.75 under 2 (est.),.. 

2 under 2.25 (est.).. 

2.25 under 2.5 (e.st.) 

2.5 under 2.75 (est.).. 

2.75 under 3 (est.) 

3 under 3.5 (est.)... 

3.5 under 4 (est.) 

4 under 4.5 (est.)... 

4.5 under 5 (est.) 



Total. 



Total, individual returns with 
net income (51+68). 



Separate returns of husbands and wives " — Con. 



Men— Continued 



Number 

of 
returns 

(12) 



14, 631 

9,305 

5,979 

4,156 

4,681 

2,282 

2,128 

1,428 

802 

342 

172 

128 

81 

21 



46, 136 



Net 
income 



(13) 



15, 482 

2,764 

3,549 

3,672 

5,267 

3,130 

3,386 

2,644 

1,698 

797 

449 

367 

268 

83 



43, 556 



4, 859, 582 



Personal 
exemp- 
tion » 

(14) 



8,779 

4,790 

4,117 

3,797 

5,131 

2,365 

2,225 

1,673 

869 

369 

207 

154 

98 

25 



34, 599 



773, 447 



Credit for 
depend- 
ents ' 

(15) 



9,250 

255 

478 

689 

777 

1,285 

1,558 

1,244 

956 

471 

305 

241 

182 

59 



17, 748 



196, 688 



Tax 
(16) 



1, 437, 479 



69 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1^4 2, PART 1 



129 



Table 5. — Individual returns with net income, 19^2, 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. 5-11] 

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



Net income classes 



(1) 



Separate returns of husbands and wives i*— Con. 



Women 



Number 
of returns 



(17) 



Net 
income 



(18) 



Personal 
exemp- 
tion 5 

(19) 



Credit 

for 
depend- 
ents 9 

(20) 



Tax 



(21) 



Taxable individual returns with net 
income: 

Form 1040A (est.) 3 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 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 

750 imder 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 



^42, 289 

72, 054 

70, 050 

89, 829 

88, 146 

82, 650 

62,909 

45,164 

27, 627 

18, 340 

14, 453 

11,740 

15, 968 

10,612 

7,538 

6,703 

9,097 

6,534 

4,698 

3,809 

3,065 

2,399 

2,052 

1,733 

1,427 

1,304 

4,455 

2,409 

1,633 

1,774 

963 

567 

373 

231 

207 

133 

307 

100 

48 

31 

19 

10 

13 

5 

2 



Total. 



1,015,472 



450, 473 

20,612 
44,458 
78, 873 
99, 100 
113,114 
101,741 
84, 332 
58, 527 
43, 409 
37, 747 
33, 781 
51,422 
39, 379 
31,632 
31,739 
49,724 
42, 287 
35, 135 
32, 322 
29, 069 
25, 155 
23, 571 
21,628 
19, 267 
18, 902 
76, 894 
53, 677 
44, 679 
60,919 
42, 875 
30, 977 
24, 063 
17, 164 
17,554 
12,619 
37, 177 
17,033 
10,578 
8,450 
6,508 
4,527 
7,483 
4.136 
2,018 



2,430 



4,543 



2, 103, 700 



205, 373 

1,717 

13, 453 

26, 874 

29, 963 

32, 462 

24, 079 

16,041 

10, 957 

7,718 

6, 312 

5,625 

7,649 

4,411 

3,737 

2,890 

4,260 

3,189 

2,303 

1,910 

1,545 

1,252 

1,071 

898 

789 

741 

2,571 

1,407 

972 

1,093 

596 

374 

230 

152 

139 

97 

214 

77 

42 

25 

18 

7 

13 

4 

2 



11,082 

154 

501 

1,060 

2,207 

2,659 

2,555 

2,164 

1,538 

1,255 

968 

1,118 

1,136 

1,120 

535 

502 

848 

634 

506 

379 

337 

293 

254 

210 

200 

157 

635 

329 

281 

296 

167 

103 

65 

39 

43 

27 

64 

26 

7 

5 

5 



(21) 



425, 254 



36, 470 



36, 983 

3,448 
5,530 
9,180 
12,119 
14, 127 
13,617 
12,056 
8,416 
6,331 
5,639 
5,039 
8,113 
6,565 
5,403 
5,777 
9,380 
8,447 
7,413 
7,180 
6,764 
6,102 
5,968 
5,707 
5,256 
5,355 

23, 974 
19, 226 
17, 768 
26, 841 
20, 978 
16,269 
13,310 

9,968 
10,610 
7,871 

24, 736 
12, 146 

7,803 
6, 553 
5,216 
3,570 
5,822 
3,388 
1,709 



1,955 



3,637 



469, 267 51 



For footnotes, see p. 228. 



130 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 5. — Individual returns with net income, 1942, 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. 6-11] 

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



Net income classes 



(1) 



Separate returns of husbands and wives " — Con. 



Women— Continued 



Number 
of returns 



(17) 



Net 
income 



(18) 



Personal 
exemp- 
tion « 



(19) 



Credit 

for 
depend- 
ents « 

(20) 



Tax 



(21) 



Nontaxable individual returns with net 
income: " 

Form 1040A (est.) 3._ 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.).. 

0.75 under 1 (est.) 

1 under 1.25 (est.).. 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.). 

1.75 under 2 (est.) 

2 under 2.25 (est.). 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

3 under 3.5 (est.).. 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.). 



31,996 

17, 353 

15,457 

10, 269 

8,098 

1,289 

423 

173 

21 

40 

52 



,294 

,431 

,460 
,978 
,994 
,764 
676 
325 
43 
95 
135 



19, 198 

7,313 

9,838 

8,386 

8,289 

1,225 

465 

183 

25 

48 

63 



6,144 

386 

854 

1,293 

1,283 

648 

246 

183 

18 

99 

73 



Total. 



85, 171 



57, 196 



55, 033 



11, 228 



Total, individual returns with 
net income (51-1-68). 



1.100.643 



2, 160, 896 



480, 286 



47, 698 



469, 267 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



131 



Table 5. — Individual returns with net income, 19^2, 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. 5-11] 

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



Net income classes 



(1) 



Community property returns '* '» 



Men 



Number 
of returns 



(22) 



Net 
income 

(23) 



Personal 
exemp- 
tion « 

(24) 



Credit 

for 
depend- 
ents ' 

(26) 



Tax 
(26) 



Taxable individual returns ■with net 
income: 

Form 1040A (est.) ' 

Form 1040: 

Under 0.5 (est.). 

0.6 under 0.75 (est.) 

0.75 under 1 (est.).. 

1 imder 1.25 (est.).. 

1.25 under 1.5 (est.). 

1.6 under 1.75 (est.) 

1.75 under 2 (est.). 

2 under 2.25 (est.).. 

2.25 under 2.5 (est.) 

2.6 under 2.75 (est.). 

2.75 under 3 (est.). 

3imder3.5 (est.). 

3.6 under 4 (est.) 

4 under 4.5 (est.).. 

4.5 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 16 

15 under 20- ..•. 

20 under 25 

26 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 mider 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 l,500l.. 

1,500 under 2,000 

2,000 under 3,000... 

3,000 under 4,000... 

4,000 under 5,000 

5,000 and over. 



84, 855 

251 

1,327 

3,158 

4,629 

6,971 

24, 593 

42, 739 

40, 469 

29, 356 

14, 323 

13, 199 

19, 898 

12, 299 
10, 408 

7,110 

13, 558 
9, 398 
6,763 
4,782 
3,824 
3,034 
2,421 
2,000 
1,675 
1, 420. 
4,494 
2,305 
1,390 
1,566 

839 

484 

285 

191 

136 

97 

214 

73 

31 

16 

14 

13 

8 

5 

i" 



169, 162 

57 

912 

2,802 

5,236 

9,657 

40, 961 

80, 544 

86, 008 

69, 489 

37, 390 

37, 872 

64, 134 

45, 670 

44,007 

33, 623 

74, 112 

60,857 

50,507 

40, 535 

36, 236 
31, 786 
27, 783 
24, 967 
22, 616 
20, 563 
77, 293 
51, 313 

37, 941 
53, 820 
37, 310 
26, 406 
18, .393 
14, 292 
11,469 

9,219 
25, 907 
12,418 
6,844 
4,114 
4,820 
5,679 
4,802 
3,982 



50, 913 

30 

629 

1,690 

2,494 

3,724 

14, 119 

24,711 

22, 936 

16, 360 

7,800 

7,132 

11, 128 

6,912 

5,876 

4,061 

7,439 

5,143 

3,757 

2,611 

2,132 

1,690 

1,347 

1,127 

973 

819 

2,598 

1,409 

856 

973 

524 

327 

192 

116 

100 

68 

147 

51 

22 

8 

11 

7 

7 

2 



15, 032 

(21) 

36 

382 

604 

1,107 

2,285 

5, 750 

8,536 

6,554 

3,221 

3,604 

5, 1.33 

3,313 

2,787 

1,920 

3,832 

2,738 

1,991 

1,416 

1,171 

877 

770 

629 

625 

445 

1,426 

722 

408 

528 

290 

160 

105 

88 

43 

36 

80 

29 

12 

7 

7 

2 
1 



1,666 



(21) 



3,691 
4,436 



16, 226 

5 
61 
142 

382 

866 

4,386 

9,038 

9,785 

8,437 

4,786 

4,982 

8,972 

6,791 

6,922 

5,506 

13, 010 

11, 447 

10, 103 

8, 593 

8,065 

7, 453 

6,794 

6,365 

6,008 

5,673 

23,685 

18, 073 

14, 879 

23, 489 

18, 114 

13, 766 

10, 124 

8,276 

6,919 

6,751 

17,128 

8,579 

5,076 

3,147 

3,614 

4,369 

3,403 

2,997 



1,438 



1,795 
2,227 



Total. 



376, 622 



1, 523, 198 



214, 769 



366, 540 61 



For footnotes, see p. 228. 



132 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 6. — Individual returns with net income, 191^2, 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. 
[Net income classes and money figures in thousands of dollars] 



-11] 



Net income classes 



(1) 



Community property returns '8 "—Continued 



Men — Continued 



Number 
of returns 



(22) 



Net 
income 

(23) 



Personal 
exemp- 
tion « 

(24) 



Credit 

for 
depend- 
ents ' 

(25) 



Tax 
(26) 



Nontaxable individual returns with net in- 
come: " 

Form 1040A (est.) 3 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.),, 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) , 

2.75 under 3 (est.) 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.). 

4.5 under 5 (est.) 



723 

1,309 

1,068 

334 

163 

94 



797 

444 
650 
292 
176 
121 



434 

597 
609 
274 
139 
56 



179 
222 



Total. 



2,482 



2,110 



1,135 



Total, individual returns with 
net income (51-1-68), 



0,314 



1,525,680 



216, 879 



79, 806 



366, 540 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



133 



Table 5. — Individual returns with net income, 1942, 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. 5-11] 

[Net income rlasees and money figures in thonsands of doHars] 



Net income classes 



(1) 



Community property returns " "—Continued 



Women 



Number 

of 
returns 

(27) 



Net 
income 

(28) 



Personal 
exemp- 
tion 5 

(29) 



Credit 

for 
depend- 
ents' 

(30) 



Tax 



(31) 



Taxable individual returns with net 
income: 

Form 1040A (est.) '- 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

I under 1.25 (est.).. 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 

6 under 6 

6 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... 

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 

4,000 under 5,000 

5,000 and over... 



Total. 



85, 150 

496 

1,249 

3,211 

6,079 

7,269 

24, 047 

41, 898 

40, 825 

30, 033 

15, 399 

12,302 

17, 049 

12,315 

7,475 

6,679 

13, 583 

9,425 

6,691 

4,797 

3,824 

3,015 

2,372 

1,963 

1,624 

1,353 

4,348 

2,204 

1,340 

1,421 

751 

398 

242 

161 

117 

78 

168 

58 

27 

14 

12 

11 

4 

6 



.371,484 



159, 329 

130 
816 
2,874 
6,873 
10, 035 
40, 020 
78, 843 
86, 520 
71, 078 
40, 191 
35,316 
54, 968 
45, 659 
31, 640 
31,526 
74, 274 
60, 988 
49, 975 
40, 658 
36, 247 
31,591 
27, 216 
24, 499 
21,914 

19, 580 
74, 877 
49, 046 
36, 574 
48, 856 
33, 440 
21,682 
15, 635 
12, 051 

9,918 
7,411 

20, 422 
9,871 
5,944 
3,834 
4,050 
4,819 
2,402 
4,184 



1,666 



4,436 



1, 453, 878 



51, 090 

12 

491 

1,756 

3,572 

4,527 

14, 783 

25, 906 

25, 670 

19, 151 

10, 084 

8,406 

14, 833 

8,071 

4,955 

4,437 

9,105 

6,377 

4,534 

3,261 

2,556 

2,053 

1,634 

1,341 

1,091 

943 

3,026 

1,492 

911 

963 

522 

282 

167 

112 

81 

56 

115 

39 

18 

11 



238, 454 



7,772 

(21) 

5 

61 

293 

599 

1,109 

2,030 

3,805 

2,822 

1,410 

1,113 

1,606 

1,435 

769 

775 

1,411 

985 

693 

518 

398 

330 

244 

193 

162 

136 

434 

229 

137 

151 

87 

36 

35 

20 

11 

13 

16 

8 

3 

1 

2 



(21) 



31, 859 



16, 472 

22 

56 

179 

529 

869 

4,287 

9,146 

10, 269 

8,883 

5,221 

4,750 

7,839 

6,958 

5,079 

5,250 

13. 247 

11, 609 

10, 130 

8,696 

8,191 

7,469 

6,731 

6,319 

5,903 

5,458 

23, 071 

17,440 

14, 465 

21, 465 

16, 313 

11, 363 

8,630 

6,998 

6,006 

4,640 

13,584 

6,696 

4,373 

2,850 

2,834 

3,818 

1,794 

3,097 



1,438 



2,227 



342, 664 



For footnotes, see p. 22.«| 



134 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 5. — Individual returns with net income, 1942, 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 descrijition of items and classifications, and methods of tabulating and estimating data, see pp. 5-11] 

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



Net income classes 



(1) 



ConSnunity property returns i' "—Continued 



Women— Continued 



Number 

of 
returns 

(27) 



Net 
income 



(28) 



Personal 
exemp- 
tion 5 

(29) 



Credit 

for 
depend- 
ents 6 

(30) 



Tax 



(31) 



Nontaxable individual returns with'net in- 
come: " 

Form 1040A (est.) '.. 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.)_.._ 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.)' 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.).. 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.)... 



876 

1,155 
1,724 
439 
242 
80 
133 
1 



866 

367 
1,059 
383 
275 
103 
209 
2 



526 

715 
1,142 
341 
277 
62 
127 
1 



479 

44 
151 
69 
17 
50 
97 
2 



Total 

Total, individual returns with 
net income (51 -f 68). 



4,650 



3,264 



3,190 



909 



376, 134 



1, 457, 142 



241, 643 



32, 767 



342, 664 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



135 



Table 5. — Individual returns with net income, 19^2, 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. 5-11] 

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



Net income classes 



(1) 



Heads of families 20 



Single men and married men not living with wives 



Number 

of 
returns 

(32) 



Net 
income 

(33) 



Personal 
exemp- 
tion « 

(34) 



Credit for 
depend- 
ents' 

(35) 



Tax 
(36) 



Taxable individual returns with net in- 
come: 

Form 1040A (est.) a. 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 fest.) 

2 under 2.25 (est.) 

2.25 imder 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 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 

750 under 1,000 

1,000 under 1,500 

1,500 imder 2,000 

2,000 under 3.000 

3,000 under 4,000-. 

4,000 under 5,000 

5,000 and over 



Total. 



371, 597 



764, 085 



445, 916 



B,197 



551 

1,241 

6,707 

38, 632 

48, 083 

48, 155 

43, 064 

34, 251 

28, 510 

27,112 

44, 435 

24, 024 

12,419 

8,705 

8,596 

4,667 

3,035 

2,192 

1,681 

1,278 

1,003 

835 

663 

581 

1,743 

932 

574 

562 

309 

155 

94 

66 

42 

38 

77 

17 

11 

4 

4 

4 



1 

8, 
53, 

78, 

9o: 

91 
81 
74 
78 
143 
89 
52, 
41 
46 
30, 
22, 
18 
15, 
13 
11 
10 



292 

855 

7,233 

45, 292 

56, 685 

56, 937 

51,010 

40, 696 

33, 944 

32, 184 

52, 812 

28, 600 

14, 715 

10, 288 

10, 241 

5,565 

3,627 

2,617 

2,003 

1,523 

1,196 

997 

788 

694 

2,079 

1,108 

684 

670 

369 

184 

112 

78 

50 

46 

92 

20 

13 

5 

5 

5 



1 

40 

225 

510 

4,353 

6,996 

7,925 

7,196 

6,455 

6,505 

10, 500 

6,670 

3,068 

1,715 

2,280 

1,195 

757 

557 

422 

305 

263 

231 

168 

160 

437 

245 

148 

174 

91 

46 

29 

23 

11 

14 

32 

7 

4 

1 

1 

1 



1,168 



(21) 



766, 650 



1,979,887 



912, 232 



137, 959 



35, 894 



14 

32 

101 

1,111 

2,887 
4,432 
5,577 
5,823 
6,053 
7,011 
14,421 
9,960 
6,518 
5,636 
6,827 
4,902 
3,991 
3,524 
3,212 
2,866 
2.587 
2,459 
2,219 
2,167 
8,775 
7,009 
5,973 
8,227 
6,638 
4,395 
3,356 
2,836 
2,141 
2,203 
6,083 
2,061 
1,896 
817 
1,090 
1,382 



1,002 



206, 106 51 



For footnotes, see p. 228. 



136 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 5. — Individual returns with net income, 1942, 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. 5-11] 

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



Net income classes 



(1) 



Nontaxable individual returns with net 
income: " 

Form 1040A (est.) '. 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.).. 

1.5 under 1.75 (est.).. 

1.75 under 2 (est.).. 

2 under 2.25 (est.).,. 

2.25 under 2.5 (est.).. 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 



Total. 



Total, individual returns with 
net income (51 + 68) . 



Heads of families 20— Continued 



Single men and married men not living 
with wives— Continued 



Number 
of 

returns 

(32) 



462, 965 

8,011 

13, 237 

23. 409 

43, 177 

17, 970 

12. 739 

7,369 

3,134 

947 

732 

385 

145 

121 



594, 341 



1, 360, 991 



Net 
income 

(33) 



589, 083 

2,614 

8.498 

20, 606 

48, 543 

24. 927 

20, 134 

13, 659 

6,694 

2,248 

1,907 

1,094 

469 

439 



740, 917 



2, 720, 801 



Personal 
exemp- 
tion » 

(34) 



555, 232 

9,337 

15,273 

27, 545 

51,260 

21, 391 

15, 255 

8.850 

3,743 

1,127 

876 

462 

174 

146 



710, 670 



1, 622, 903 



Credt for 
depend- 
ents* 

(36) 



242, 065 

913 

1,399 

2,432 

4.618 

8,274 

7,731 

6,188 

3,556 

1,475 

1,246 

728 

313 

318 



281, 256 



419, 215 



Tax 
(36) 



206, 106 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



137 



Table 5. — Individual returns with net income, 1942, by taxable and nontaxable 
returns, by net income classes, and by sex and family relationship: Number of 
returns, net income, personal exem-ption, credit for dependents, and tax — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11] 

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



Net income classes 



(1) 



Taxable individual returns with net in- 
come: 

Form 1040A (est.)3 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

I under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

Sunder 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 

5 under 6 

6 under 7 

7 under 8 

8 under 9 

9imder 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 

sounder 60 

00 under 70 

70 under SO 

80 under 00 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

2.W under 300 

300 under 400 

400 under 500.... 

500 under 750 

7,50 under 1,000 

1,000 under 1,.'S00 

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- 



Heads of families 20 — Continued 



Single women and married women not living 
with husbands 



Number 

of 
returns 

(37) 



206, 584 

100 

518 

3, 382 

13, 3G6 

48, 097 

44, 508 

32, 252 

22, 383 

13, 602 

9, .389 

7,611 

12, 084 

6,181 

4,019 

2,830 

3, 3S7 

2, 134 

1,406 

1, OSi) 

850 

629 

540 

410 

337 

302 

936 

512 

303 

292 

148 

79 

47 

28 

16 

15 

25 

12 

4 

6 

3 

2 



441,016 



Net 
income 

(38) 



363, 012 

39 

349 

3,015 

15, 957 

65, 890 

72, 157 

60, 137 

47, 354 

32, 278 

24, 566 

21,890 

40, 897 

23, 102 

17, 009 

13, :371 

18, 507 

13, 793 

10, 478 

9,218 

8,054 

6.597 

6,203 

5,113 

4, 534 

4,374 

16,100 

11,419 

8.278 

10, 045 

6. 619 

4,340 

3.023 

2,077 

1.347 

1.432 

2,951 

2,019 

843 

1,648 

1,025 

917 



1.157 



963, 202 



Personal 
exemp- 
tion 

(39) 



247, 901 

35 

272 

2, 394 

14, 160 

56, 096 

52, 187 

37, 945 

26, 480 

10, 124 

11,116 

8,971 

15, 045 

7,300 

4,707 

3, .347 

4,012 

2,530 

1,672 

1, 285 

1,011 

749 

639 

486 

397 

359 

1,113 

605 

361 

347 

175 

95 

56 

33 

19 

18 

28 

14 

5 

7 

4 

2 



520. 102 



Credit for 
depend- 
ents' 

(40) 



14, 620 

(21) 

8 

63 

220 

433 

3,338 

3,280 

2,893 

2,081 

1,419 

990 

1,854 

860 

772 

379 

594 

382 

264 

199 

170 

120 

103 

SI 

64 

66 

170 

112 

65 

74 

46 

22 

14 

7 

3 

3 

7 

2 

2 

3 



(21) 



35, 790 



Tax 
(41) 



13, 404 

1 
11 
93 

256 
1,428 
2,756 
3,224 
3,125 
2,469 
2,131 
2,134 
4,340 
2,783 
2,217 
1,867 
2, 796 
2.301 
1,879 
1.781 
1.647 
1,433 
1, 416 
1,229 
1.139 
1, 144 
4,710 
3,902 
3,170 
4,298 
3, 153 
2,249 
1, 660 
1,204 
801 
894 
1,904 
1,467 
637 
1,216 
811 
755 



92. 886 61 



For footnotes, see p. 228. 



639257—45- 



-10 



138 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 5. — Individual returns with net income, 1942, 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. 5-11] 

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



69 



Net income classes 



(1) 



Nontaxable individual returns with net 
income: " 

Form 1040A (est.) ' 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) , 



Total- 



Total, individual returns with 
net income (51 + 68). 



Heads of families 2"— Continued 



Single women and married women not living 
with husbands— Continued 



Number 

of 
returns 

(37) 



537, 577 

11,348 

21,973 

37, 262 

61, 693 

17, 126 

8,574 

2,834 

803 

238 

159 

114 

64 



699, 765 



1, 140, 781 



Net 
income 

(38) 



579, 169 

3,827 

14.056 

32, 911 

69, 238 

23, 606 

13, 488 

5,256 

1,710 

559 

419 

329 

206 



744, 775 



Personal 

exemp- 
tion ' 

(39) 



645, 092 

12,945 

25, 221 

43, 672 

73, 525 

20, 453 

10, 270 

3,396 

950 

285 

191 

137 

76 



836, 214 



1, 707, 977 



1, 356, 316 



Credit for 
depend- 
ents 9 

(40) 



155, 790 

1,162 

2,051 

3,318 

5,547 

7,744 

4,787 

2,478 

1,005 

399 

285 

270 

163 



184, 998 



220, 787 



Tax 

(41) 



92, 886 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



139 



Table 5. — Individual returns with net income, 1942, 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. 5-11] 

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



Net income classes 



(1) 



Taxable individual returns with net 
income: 

Form 1040A (est.)3 

Forms 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.).... 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 

5 under 6 

6 under 7 

7 under 8 

8 imder 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 

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. 



Not heads of families 



Single men and married men not living with wives 



Number of 
returns 

(42) 



3, 015, 326 

1,299 

269, 117 

252, 779 

216, 903 

184, 343 

142, 649 

118, 454 

90, 562 

69, 608 

51, 787 

61, 038 

128, 384 

72, 003 

42, 002 

22, 066 

19, 880 

11,400 

7,499 

5,376 

4,286 

3,307 

2,596 

2,159 

1,792 

1,487 

4,968 

2,721 

1,672 

1,741 

927 

560 

341 

265 

170 

115 

280 

101 

52 

30 

20 

18 

12 

6 



4, 812, 103 



Net in- 
come 



(43) 



4, 209, 208 

462 
169,711 
220, 300 
242, 635 
252, 797 
231, 193 
221, 465 
191, 923 
164,919 
135, 590 
176, 107 
413, 982 
268, 544 
177, 593 
104, 621 
108, 203 
73, 577 
56, 016 
45, 544 

40, 622 
34, 650 
29, 813 
26, 950 
24, 183 
21,540 
85, 495 
60, 797 
45, 794 
59, 891 

41, 278 
30, 537 
22, 154 
19, 752 
14, 327 
10, 860 
33, 545 
17,231 
11,500 

8,119 
6,783 
8,062 
7,350 
5,134 



2,181 
"4,373' 



8, 137, 310 



Personal Credit for 



exemp- 
tion « 



(44) 



1, 507, 663 

304 

134, 590 

127, 223 

109, 943 

94, 146 

73, 432 

60, 466 

46, 434 

35, 521 

26, 975 

31, 233 

65, 375 

36, 784 

21, 452 

11, 272 

10, 158 

5,809 

3,826 

2,742 

2,177 

1,692 

1,322 

1,100 

916 

759 

2,546 

1,394 

856 

892 

471 

286 

175 

134 

86 

60 

144 

53 

27 

15 

11 

10 

6 

3 



2, 420, 487 



depend- 
ents • 



(45) 



54, 359 

2 

167 

3,058 

5,151 

6,775 

6,011 

5,670 

4,836 

3,400 

2,681 

3,455 

6,171 

3,130 

1,913 

849 

895 

508 

337 

239 

201 

154 

128 

99 

79 

81 

250 

156 

88 

116 

62 

42 

24 

19 

11 

17 

15 

10 

4 



111, 168 



Ta.x 
(46) 



430, 755 

34 

5,655 
15, 695 
22, 704 
27, 300 
27,419 
28, 144 
25, 512 
22, 899 

19, 475 
26, 387 
65, 054 
44,243 
30, 306 
18, 574 

20, 312 
14, 650 
11,845 
10, 112 

9,486 

8,438 

7,596 

7,146 

6,667 

6,145 

26, 874 

21, 987 

18, 393 

26, 655 

20, 321 

16, 152 

12,406 

11,496 

8,702 

6,835 

22, 343 

12, 524 

8,489 

6,301 

5,239 

6,352 

5,721 

4,015 



1,893 



2,184 



1, 157, 434 



For footnotes, see p. 228. 



140 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 5. — Individual returns with net income, 19^2, 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. 6-11] 

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





Net income classes 
(1) 


Not heads of families— Continued 






Single men and married men not living 
with wives— Continued 






Number of 
returns 

(42) 


Net in- 
come 

(43) 


Personal 
exemp- 
tion* 

(44) 


Credit for 

depend- 
ents 6 

(45) 


Tax 
(46) 




fi'' 


Nontaxable individual returns with net 
income: " 
Form 1040A (est.) ' 


233, 846 

236, 974 

20. 908 

13, 934 

6,683 

1,349 

787 

573 

103 

17 

80 

62 

66 


135, 763 

88, 900 

12, 655 

11, 704 

6,304 

1,857 

1,255 

1,084 

224 

40 

203 

144 

189 


116, 923 

118,636 

11,670 

7,796 

3,329 

788 

447 

351 

59 

9 

40 

47 

34 


46, 892 

1,535 

4,201 

5,869 

4,031 

1,362 

950 

871 

188 

48 

180 

100 

157 




6^ 


63 


Form 1040: 

Under 0. 5 (est.) 




6a 


64 


0.5 under 0.75 (est.) 




.64 


65 


0.75 under 1 (est.) 




65 


66 


1 under 1.25 (est.) .. .. 




56 


67 


1.25under 1.5 (est.) 




67 


68 


1.5 under 1.75 (est.) 




68 


69 


1.75 under 2 (est.) 




.6q 


60 


2 under 2.25 (est.) 




60 


61 


2.25 under 2.5 (est.).._ 




61 


6'' 


2.5 under 2.75 (est.) .. 




6? 


63 


2.75 under 3 (est.) 




63 


64 


3 under 3.5(est.) 




64 


66 






66 


66 


4 under 4.5 (est.) 












66 


67 


4.5 under 5 (est.) 












67 




Total 














68 


614, 362 


260. 321 


260, 129 


66, 385 




68 




Total, individual returns with 
net income (51 + 68). 






69 


5, 326, 465 


8, 397, 631 


2,680,616 


177, 554 


1, 157, 434 


69 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



141 



Table 5. — Individual returns with net income, 19^2, 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. 5-11] 

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





Net income classes 
(1) 




Not heads of families- 


Continued 








Single women and married women not living with 
husbands 






Number of 
returns 

(47) 


Net in- 
come 

(48) 


Personal 
exemp- 
tion « 

(49) 


Credit for 
depend- 
ents' 

(50) 


Tax 
(61) 




1 


Taxable individual returns with net 
income: 
Form 1040A (est.)^ - 


3, 158, 335 

2,2.35 

394, 409 

433, 206 

328, 166 

218, 484 

139, 776 

82, 046 

53, 777 

37, 392 

24. 697 

24. 694 

35, 389 

21. 126 

14, 277 

8.450 

10. 983 

7,253 

5,101 

3,947 

2,921 

2,423 

1,991 

1,749 

1,388 

1,154 

4,011 

2,162 

1,277 

1,545 

783 

458 

278 

184 

125 

87 

254 

71 

31 

19 

26 

8 

16 

5 

4 


3, 668, 363 

810 

249, 822 

378, 144 

366, 632 

298, 251 

225, 713 

153, 104 

113,720 

88, 642 

64, 684 

71,037 

114,074 

78, 895 

60, 455 

39, 996 

59, 978 

46, 933 

38, 581 

33. 437 

27.716 

25, 372 

22. 874 

21,840 

18. 722 

16, 723 

69.211 

48, 221 

34, 828 

53, 102 

34. 930 

25, 086 

18, 024 

13, 772 

10, 561 
8,242 

30, 556 

11, 922 
6,879 
5,182 
8,774 
3,605 
9,536 

' 4, 210 
5,145 


1, 579, 168 

542 

196, 944 

217,227 

164, 979 

110,240 

70, 442 

41,692 

27,313 

18. 961 

12,509 

12,448 

17, 889 

10, 638 

7,225 

4,244 

5, 533 

3,649 

2,600 

1,989 

1,470 

1,217 

999 

877 

699 

583 

2, 020 

1,091 

640 

777 

397 

230 

140 

94 

63 

43 

129 

36 

16 

10 

14 

4 

8 

3 

2 


31,606 


328, 250 

47 

8,596 

27, 446 

34, 770 

32,741 

27. 392 

19, 770 

15. 408 

12,516 

9,434 

10, 822 

18, 105 

13, 152 

10, 426 

7,178 

11,373 

9,423 

8,216 

7,473 

6.497 

6.214 

5,862 

5,812 

5,181 

4,798 

21,862 

17,454 

13. 984 

23, 639 

17, 172 

13, 278 

10, 129 

8,049 

6,438 

5, 183 

20. 643 

8,560 

5,143 

4,033 

6,996 

2,956 

7.884 

3,578 

4,380 


1 


9. 


Forms 1040: 

Under 0.5 (est.) 


9, 


3 
4 


0.5 under 0.75 (est.) - 

0.75 under 1 (est.) . 


238 

4,232 

6,610 

5,800 

3,568 

2,088 

1,398 

744 

772 

491 

766 

415 

394 

194 

261 

193 

145 

113 

93 

81 

70 

69 

62 

40 

157 

96 

55 

73 

58 

24 

20 

12 

8 

9 

19 

4 

4 

3 

2 


3 
4 


r, 


1 under 1.25 (est.) 


5 


6 


1.25 under 1.5 (est.) 


6 


7 


1.5 under 1.75 (est.)... 


7 


8 


1.75 under 2 (est.) 


8 


9 


2 under 2.25 (est.) 


9 


in 


2.25 under 2.5 (est.). 


in 


11 


2.5 under 2.75 (est.) 


11 


1? 


2.75under3 (est.).. 


1? 


13 


3 under 3.5 (est.) 


13 


14 
Ifi 


3.5 under 4 (est.) 

4 under 4.5 (est.) 


14 

15 


16 


4.5 under 5 (est.) 


16 


17 


5 under 6.. ... ... . . 


17 


18 


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


18 


1Q 


7under8. 


19 


?n 


8under9 


?n 


?1 


9 under 10 


?1 


?o 


10 under n 


?.?, 


?3 


11 under 12 


23 


n 


12 under 13. 


24 


K 


13 under 14. 


25 


?fi 


14 under 15. ... 


26 


?7 


15 under 20... 


27 


?8 


20under25 


28 


W 


25 under 30 


29 


sn 


30 under 40 


3n 


31 


40 under 50 


31 


3? 


50 under 60 


32 


3S 


60 under 70 


33 


34 


70 under 80 


34 


3fi 


80 undergo 


35 


3fi 


90 under 100... 


36 


37 


100 under 150 


37 


38 


150 under 200 


38 


3f> 


200 under 250 


39 


40 


250 under 300 


4n 


41 


300 under 400 


41 


49 


400 under 500 


42 


43 


500 under 750 


4 


43 


44 


750 under 1,000 . . . 


44 


4,5 


1,000 under 1,500 




45 


46 


1,500 under 2,000 




46 


47 


2,000 under 3.000 












47 


48 


3,000 under 4,000 












48 


4t) 


4,000 under 5,000-. 












49 


Rn 


5,000 and over 












50 




Total 














^1 


5, 026, 773 


6, 686, 305 


2, 517, 793 


60, 992 


848, 263 


51 









For footnotes, see p. 228, 



142 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 5. — Individual returns with net income, 194^, 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. 5-11] 

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





Net income classes 
(1) 




Not heads of families- 


Continued 






Single women and married women not living with 
husbands— Continued 






Number of 
returns 

(47) 


Net in- 
come 

(48) 


Personal 
exemp- 
tion « 

(49) 


Credit for 

depend- 
ents 6 

(60) 


Tax 
(51) 




5^ 


Nontaxable individual returns with net 
income: n 

Form 1040A (est.)' 


155, 060 

320, 401 

26, 545 

17,039 

4,116 

601 

348 

116 


99,702 

119, 237 

16,073 

14, 178 

4,514 

804 

550 

212 


77, 530 

159, 906 

14, 500 

9,522 

2,443 

385 

211 

94 


39, 830 

1,596 

5,535 

6,332 

2,502 

525 

465 

128 




57 


53 


Form 1040: 

Under 0.5 (est.) 




53 


.54 


0.5 under 0.75 (est.) 




54 


fi5 


0.75 under 1 (est.) 




55 


5fi 


1 under 1.25 (est.) 




56 


57 


1.25 under 1.5 (est.) 




57 


58 


1.5 under 1.75 (est.) 




58 


59 


1.75 under 2 (est.) 




m 


fin 


2 under 2.25 (est.) 




60 


fil 


2.25 under 2.5 (est.) 












61 


fi« 


2.5 under 2.75 (est.) 


1 


3 


1 


1 




6? 


fi3 


2.75 under 3 (est.) 




63 


64 


3 under 3.5 (est.) 












64 


65 


3.5 under 4 (est.) 












65 


66 


4 under 4.5 (est.) 












66 


67 


4.5 under 5 (est.) ... 












67 




Total 














68 


524,227 


256, 273 


264, 694 


56, 914 




68 




Total, individual returns with 
net income (51 +68). 






69 


5, 551, 000 


6, 941, 677 


2, 782, 387 


117,906 


848, 263 


69 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



143 



Table 6. — Individxial returns with net income and with no net income, 19^2, by 
States and Territories: Amount of each specified source oj income and deduction, 
net income, and deficit 

[For description of items and classifications, and methods of tabulating and cstimatins data, see nn 6-11 

and 17-23] 

[Thousands of dollars] 









Sources of income 






Salaries and other 
compensation 


Dividends from do- 
mestic and foreign 
corporations 22 


Interest « 


States and Territories 


Bank deposits, notes, 
mortgages, corpo- 
ration bonds 


(1) 


Returns 
with net 
■ income 

(2) 


Returns 
with no 
net in- 
come 

(3) 


Returns 
with net 
income 

(4) 


Returns 
with no 
net in- 
come 

(5) 


Returns 
with net 
income 

(6) 


Returns 
with no 
net in- 
come 

(7) 


Alabama.- 


290. 827 
46, 832 

102, 877 

162. 828 
3, 014. 649 

244, 000 
923. 162 
102, 806 
364,646 
382, 556 
319, 295 
159, 104 
64. 1,55 
3, 059, 078 
1, 030. 493 
368, 396 
381, 202 
383, 137 
287. 230 
169, 036 
814, 434 

1, 695, 163 

2, 765, 777 
650, 535 
137, 787 
954, 643 
100, 361 
191.681 

.58, 259 

123, 283 

2, 181, 126 

52,210 

6, 327, 346 

417, 491 

56, ,581 

2, 806, 634 

337, 757 

431, 967 

3,371,690 

305, 095 

207. 641 

43, 092 

395, 267 

1, 13S, 530 

169, 664 

65, 658 

571,381 

607, 810 

292,9.34 

934, 676 

58, 422 


491 

65 

334 

146 

6,987 

683 

495 

6 

473 

1,071 
226 
34 
106 

2,578 
656 
613 
422 
346 
847 
117 

1,456 

1,586 

1,642 
497 
221 
808 
309 
643 
59 
266 

3,653 

104 

15, 867 

452 

10 

2,173 
410 
830 

3,639 

302 

119 

70 

754 

2,265 
349 
7 
372 
231 
366 

2,979 
161 


14,723 

545 

5,716 

6,018 

213, 145 

28, 831 
117, 684 

26, 207 
29,225 
48, 002 
36, 655 

8,815 

3,798 

181, 666 

43,983 

26, 331 

16, 414 

34, 760 

23, 231 

28,102 

51, 923 

152, 529 

110,853 

40, 313 

5,810 
72, 812 

5,744 
13, 174 

4,467 

13,031 

106,441 

4,258 
549, 695 
34, 087 

2.012 

175, 639 

15,690 

14, 693 

246, 695 

24,431 

9,297 

3,765 
23, 695 
59, 393 

6,663 

G, 340 
52. 692 

29, 212 
20, 880 
54, 458 

4, 054 


64 
1 

24 

45 

2,126 

107 

363 

8 

34 
363 
112 

72 

35 
773 

89 
185 
156 
288 
359 
130 
253 
679 
2,470 
196 

53 
413 
212 

99 

213 

172 

1,141 

54 
5,700 

57 

3 
795 
187 
314 
2,508 
226 
115 

3 
497 
767 

1 

12 

91 
141 

80 
1,055 


5,087 

171 

2,119 

2.668 

66, 871 

11, 697 
31, 240 

4,566 
11,303 

12, 731 
7,361 

988 

2,681 

42,629 

10, 898 

16. 030 

5,649 

8.063 

6,936 

14, 605 

21, 030 

41, 847 

41, 250 

16, 406 

2,156 

20,920 

2,099 

5,695 

900 

3,808 

33, 183 

2,465 

174, 451 

3,172 

1.305 

39, 719 

4,907 

7,369 

63, 057 

6,412 

2,853 

1,825 

6,564 

17,417 

1,921 

2,380 

13. 547 

14, 168 

3, 526 

29. 027 

1,349 


33 
3 


Alaska 


Arizona ... _ 


29 
18 


Arkansas 


California ... 


1 244 


Colorado 


70 


Connecticut 


138 


Delaware . . 




District of Columbia 


16 


Florida 


280 


Georeia 


•28 


Hawaii 




Idaho 


6 


Illinois 


357 


Indiana 


233 


Iowa. 


223 


Kansas 


72 


Kentucky . 


70 


Louisiana... 


109 


Maine 


149 


Maryland 


129 


Massachusetts 


331 


Michigan 


489 


Minnesota. 


263 


Mississippi 


48 


Missouri 


238 


Montana. 


32 


Nebraska 


82 


Nevada 


14 


New Hampshire 


76 


New Jersey 


707 


New MexiTO 


53 


New York 

North Carolina 


4,109 
5 


North Dakota 


2 


Ohio 

Oklahoma 


278 
76 




174 


Pennsylvania 


957 




87 


South Carolina 


58 




2 


Tennessee . . 


121 


Texas 


313 


Utah 


12 




1 


Virginia 


38 




135 


West Viririnia... . 


9 


Wisconsin 


1,111 


Wyoming 


38 






Total, individual returns, Form 
1040 


40, 121, 203 
25, 436, 793 


59, 296 


2, 808, 592 

(3.) 


23, 928 


851,012 

(3«1 


13,066 


Individual returns, Form i040A 3 "(see 












65, 557, 995 


59, 296 


2, 808, 592 


23, 928 


851,012 


13,066 







For footnotes, see pp. 228-229. 



144 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 6. — Individual returns with net income and with no net income, 19^2, hy 
States and Territories: Amount of each specified source of income and deduction, 
net income, and deficit — Continued 

fFor description of Items and classifications, and methods of tabulating and estimating data, see pp. 5-11 

and 17-23] 
[Thousands of dollars] 





Sources of income — Continued 






Interest 23- 


-Continued 


Dividends on share 
accounts in Fed- 
eral savings and 
loan associations 2' 
(subject to surtax 
only) 




Government obligations 


States and Territories 


Partially tax-ex- 
empt 2< (subject 
to surtax only) 


Taxable 25 (subject 
to normal tax 
and surtax) 


(1) 


Returns 
with net 
income 

(8) 


Retums 
with no 
net in- 
come 

(9) 


Returns 
with net 
income 

(10) 


Returns 
with no 
net in- 
come 

(11) 


Returns 
with net 
income 

(12) 


Returns 
with no 
net in- 
come 

(13) 


Alabama 


351 

4 

247 

452 

4,309 

1,381 

1,286 

146 

951 

1,111 

785 

64 

67 

4,923 

2, 235 

1,324 

887 

2,659 

704 

832 

1,937 

2,442 

2,546 

1,573 

91 

2,965 

227 

368 

109 

173 

2,280 

291 

11, 366 

422 

129 

9,373 

1,008 

390 

5,837 

386 

292 

132 

652 

2,040 

66 

294 

1, 245 

931 

928 

1,100 

80 


3 


172 

4 

80 

201 

2,904 
457 

1,076 
124 
555 

1,105 

600 

■ 77 

54 

2,596 
610 
666 
384 
744 
345 
340 
732 

1,692 

1,412 
602 
77 

1,286 
138 
476 
35 
113 

1,464 
74 

7,857 
184 
130 

2,355 
353 
331 

2,974 
157 
213 
108 
297 

1,532 
51 
98 
437 
496 
102 
828 
49 


(21) 


43 

(21) 

8 

92 
937 
357 
184 

16 
409 
426 
331 

11 

40 
899 
598 
295 
165 
776 
103 
135 
641 
867 
542 
314 

35 
392 

32 
160 

10 

64 
251 

70 

2,985 

116 

17 

2,223 

367 

121 

1,133 

74 
155 

18 
212 
629 

12 

40 
363 
256 
162 
230 

30 


3 


Alaska 




Arizona. 


(21) 
(21) 

50 
6 

1 


1 

(21) 

20 
4 
1 




Arkansas 


(21) 


California 


7 


Colorado. 




Connecticut 


(21) 


Delaware 




District of Columbia 




(21) 

32 

(21) 




Florida 


16 

(21) 

5 


2 


Georgia. 


8 


Hawaii 




Idaho 


3 

8 




Illinois 


49 
6 

10 
3 

42 
2 
3 
4 
6 

74 
7 
6 

28 
1 


(21) 


Indiana 




Iowa -. 


21 

5 

18 

21 


(21) 


Kansas 




Kentucky 


2 


Louisiana 


1 


Maine 


(21) 


Maryland 


3 
3 
11 
2 
4 
4 

(21) 
(21) 
(21) 

1 

22 

(21) 

125 

(21) 


(21) 


Massachusetts . 


(21) 


Michigan 


(21) 


Minnesota 


^ ^ 1 


Mississippi _. 


(21) 


Missouri ... 


1 


Montana .... 




Nebraska 




Nevada ... ; 




(21) 


New Hampshire 


2 
12 
9 
109 
3 


(21) 


New Jersey 




New Mexico 


(21) 


New York 


(21) 


North Carolina . ... 




North Dakota 




Ohio 


37 
13 
37 
33 
2 


25 
74 

(21) 

46 
3 

(21) 


1 


Oklahoma .. 




Oregon 


(21) 


Pennsylvania ... 


6 


Rhode Island. 


(21) 


South Carolina... 




South Dakota.. 






Tennessee 


(21) 

41 

(21) 


11 
11 




Texas. 


3 


Utah 




Vermont 




1 


Virginia 


21 

(21) 

11 

34 


(21) 

1 
1 

115 

1 




Washington _. 


(21) 


West Virginia 




Wisconsin. ... . 


5 


Wyoming 










Total, individual returns, Form 
1040 . 


76, 387 

(39) 


685 


39, 754 

(3.) 


595 


18, 247 

(38) 


44 


Individual returns. Form 1040A ' (see 
basic table 11) 














Grand total 


76, 387 


685 


39,754 695 1 


18, 247 44 



For footnotes, see pp. 228-229. 



STATISTICS OF INCOME FOR 19 42, PART 1 



145 



Table 6. — Individual returns with net income and with no net income, 1942, by 
States and Territories: Amount of each specified source oj income and deduction, 
net income, and deficit — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp 5-11 

and 17-23] 

[Thousands of dollars] 





Sources of income — Continued 


States and Territories 


Rents and royalties 


Annuities 


Net gain from sales 
of capital assets 2' 


(1) 


Returns 
with net 
income 

(14) 


Returns 
with no 
net in- 
come 

(15) 


Returns 
with net 
income 

(16) 


Returns 
with no 
net in- 
come 

(17) 


Returns 
with net 
income 

(18) 


Returns 
with no 
net in- 
come 

(19) 


Alabama 


19, 232 
1, 269 
8,281 

17,104 
210, 233 

23, 059 
31, 299 

5, 412 

31,328 

28,033 

30, 707 

7,469 

5,806 

154, 831 

46, 683 

53, 6('5 

34, 044 

24, 3t9 
27, 109 

9,963 
36,110 
40, 961 
104, 0! 6 
34, 706 
12, 730 
52, 2(-2 

8.181 
24, 031 

3, 582 - 

5,120 
46, 727 

7,677 
124, 833 

20, 530 
3,811 

114,986 

33, 896 

18.042 

111,461 

9,196 

11,375 

6,571 

25, 596 
118,199 

5,341 
3. 294 
33, 462 
40,631 
19, 700 
44,815 
3,097 


274 

1 

104 

245 

4,613 

380 

403 

10 

111 

955 

185 

14 

112 

1,6; 9 

397 

893 

460 

555 

570 

207 

250 

967 

895 

754 

155 

561 

74 

311 

75 

123 

1,008 

66 

3,567 

208 

22 

769 

727 

404 

1,723 

270 

293 

11 

1,476 

3,488 

7 

36 

241 

67 

1,211 

1,510 

14 


813 

2 

395 

470 

12, 856 

2,507 

4,580 

436 

4,187 

3,324 

2,167 

221 

349 

8,245 

3,133 

2,726 

1,570 

2, 1.52 

535 

2,042 

2; 990 

5,175 

6,056 

2,888 

427 

3,991 

320 

1,234 

166 

586 

4,604 

526 

18, 341 

785 

498 

10, 943 

1,491 

1,208 

9,820 

490 

427 

341 

1,072 

2,001 

168 

411 

2,233 

2, 854 

717 

2,971 

108 


7 


2, 638 

295 

1,180 

2, 396 

35, 743 
2,391 
6,770 
1,257 
2,461 
4,2t.4 
4,060 
2,429 
870 

22. 951 
7, 057 
3,183 
5,327 
5,693 
6,780 

1, 592 
4,737 
7,619 

12, 067 
4.303 
1.976 
6.751 

2. 005 
1,568 

474 

514 
7,697 

843 

48, 370 

2,231 

313 
14, 767 
3,979 
3,118 
15, 986 
1,504 
1,800 

291 
3,301 
34, 362 

637 

268 
3,756 
6,609 
1,140 
4,476 

660 


49 


Alaska . . 


56 


Arizona 


2 
3 

107 
41 

7 
12 

(21) 

34 


33 


Arkansas .._ 

California 


33 
709 


Colorado. . .. 


12 


Connecticut 


6 


Delaware 




District of Columbia. 


9 


Florida 


43 


Georgia 


37 


Hawaii 






Idaho . . . 




138 


Illinois . . 


84 

2 

20 

26 

2 

15 

23 

22 

68 

12 

55 

3 

17 

1 

12 

3 

5 

187 

16 

854 

49 


115 


Indiana 


31 


Iowa . . 


128 


Kansas . 


50 


Kentucky . 


41 


Louisiana 


215 


Maine .... 


1 


Maryland 


90 


Massachusetts 


103 


Michigan 


36 


Minnesota 


33 


Mississippi 


28 


Missouri _ _ 


159 


Montana . 


19 






Nevada 


25 


New Hampshire 


15 


New Jersey 


112 


New Mexico. 


87 


New York.. 


2,914 


North Carolina... 


(21) 


North Dakota 


(21) 


Ohio. 


59 
11 

(21) 

251 

44 

4 


22 


Oklahoma 


96 


Oregon 


98 


Pennsylvania 


208 


Rhode Island 


4 


South Carolina 


49 


South Dakota 


4 


Tennessee 


2 
35 
84 
32 

4 
14 
11 
41 
82 


100 


Texas... 


647 


Utah 




Vermont 


23 


Virginia.- 


11 


Washington 


50 


West Virginia. 


11 


Wisconsin 


111 


Wyoming 


3 


Total, individual returns, Form 
1010 


1, 894, 824 


33,449 


138, 550 

(39) 


2,362 


316, 489 


6,766 


Individual returns, Form 1040A 3 (see 




Grand total 


1, 894, 824 


33,449 


138, 550 


2,362 


316, 489 


6,766 







For footnotes, see pp. 228-229. 



146 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 6.— Individual returns with net income and with no net income, 194S, by 
States and Territories: Amount of each specified source of income and deduction, 
net income, and deficit — Continued 

IFor description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11 

and 17-23] 

[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, individual returns, Form 

1040 

Individual returns. Form 1040A ' (see 
basic table 11) 



Grand total. 



Sources of income— Continued 



Net gain from sales 
of proi)ertv other 
than capital as- 
sets 28 



Returns 
with net 
income 

(20) 



1,144 

45 

641 

417 

6.378 

544 

1,120 

136 

438 

1,292 

1,138 

206 

401 

3,368 

2,325 

1,451 

836 

897 

790 

496 

914 

1,261 

3,081 

1,348 

437 

1,851 

423 

791 

151 

67 

1,295 

381 

2,841 

794 

185 

3,026 

1,482 

1,292 

3,575 

338 

585 

69 

1,112 

3,630 

288 

96 

848 

2,110 

371 

1,736 

153 



60, 596 



60,596 



Returns 
with no 

ret 
income 

(21) 



37 



(21) 



Business profit 2' 



Returns 
with net 
income 

(22) 



81,712 
10,216 
44, 998 
77, 220 

727, 390 
97,814 

107,638 
16, 538 
48, 644 

113,183 

104, 083 

29, 587 
77, 080 

725, 836 
304, 719 
516, 701 
239, 334 

95, 790 
107, 095 

51,230 
111,276 
255, 903 
342, 044 
278, 213 

69, 048 
261,819 

86. 893 
209, 694 

14, 439 

23. 469 
248, 008 

39. 453 
812.557 
129,347 
128,011 
464. 342 
118,612 
138, 120 
460, 294 

37, 009 

55, 119 
112,423 
114,914 
475, 133 

32, 414 

22, 202 
116,639 
222, 709 

45, 778 
219, 187 

30, 418 



Returns 
with no 

net 
income 

(23) 



341 
17 
71 

233 
2,122 

472 

111 



694 
127 



839 



839 



9, 252, 294 



9, 252. 294 



296 
694 
1,417 
119 
397 
244 
136 
649 
578 
140 
338 
816 
115 
333 
126 

35 
384 

25 
3,885 
209 
102 
437 
315 
225 
1, 380 

37 
232 

35 

432 

2,698 

7 

71 

39 
197 
257 
459 
171 



Partnership profit so 



Returns 
with net 
income 

(24) 



45, 548 

4,224 

18, 483 

30, 869 

353, 261 

35, 077 

43.512 

6, 540 

24, 635 

44, 100 

50, 990 

8,219 

18, 232 

273, 199 

74, 854 

75, 249 

42, 766 
36, 780 
63, 758 

9, 552 
61,612 
89,411 
160. 245 
66. 330 
34. 707 
82, 682 
18,120 
39, 980 

10, 252 
5,404 

96, 186 

11,311 

500, 129 

43, 217 

11, 274 
160, 990 

39, 574 
71, 405 

225,811 
15, 473 
17,947 
10,860 
53, 704 

186, 089 
11,404 
2,937 
37, 922 
65, 578 
15, 740 
55. 577 
8, 8.58 



23, 468 



3, 470, 576 



23,468 



3, 470, 576 



For footnotes, see pp. 228-229. 



STATISTICS OF INCOME FOR 1942, PART 1 



147 



Table 6. — Individual returns with net income and with no net income, 1942, by 
States and Territories: Amount of each specified source of income and deduction, 
net income, and deficit — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11 

and 17-23] 

[Thousands of dollars] 



States and Territories 



(1) 



Sources of income— Continued 



Income from fidu- 
ciaries " 



Returns 
with net 
income 

(26) 



Returns 
with no 

net 
income 

(27) 



Other income ^2 



Returns 
with net 
income 

(28) 



Returns 
with no 

net 
income 

(29) 



Total income 



Returns 
with net 
income 

(30) 



Returns 
with no 

net 
income 

(31) 



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, individual returns, Form 

1040 

Individual returns, Form 1040A ' (see 
basic table 11) 



3,745 

51 

1,760 

1,532 

47, 041 
3,882 

28,561 

10, 401 
9,701 

18, 210 

5,823 

2,735 

278 

49,290 
8,947 
4,552 
2,172 
4,345 
1,769 
6,672 

19,648 

66, 133 

18, 806 

7,910 

671 

14, 040 

804 

1,721 

1.265 

3,711 

36, 899 

1,172 

189, 110 

4,573 

269 

37,448 
1,252 
2,518 

83, 829 

9,820 

1,621 

292 

3,607 

13, 670 

725 

2,073 

11,549 
3,471 
3,494 
7,539 
894 



762, 001 



Grand total. 



762, 001 



46 
3 
4 
5 
304 
13 



40 
87 
12 
8 
19 
26 

(21) 

1 

(21) 

26 

21 

30 

3,000 



(21) 



7 
475 



(21) 



3,740 

364 

1,895 

2,514 

36, 597 
3,134 
6,117 
1,506 
2,494 
6,170 
3,512 
674 
1,664 

23, 192 
7,458 

10, 187 
6,250 
3,386 
6,319 
3,141 
4,706 

10, 596 

12, 520 
6,072 
2,799 
9,504 
1,464 
3,604 
798 
1, 382 

10, 907 
1, 834 

41, 254 
4,120 
2,160 

19, 555 
4,6^3 
5,024 

21.542 
3,112 
2,220 
2,024 
4,311 

16, 877 
1,875 
961 
4,874 
5, 142 
2,448 

10, 100 



30 
11 

5 

10 
439 
35 



15 
40 
186 



111 
183 
67 
78 
49 
16 
219 
23 
13 
82 



459 
41 
67 
12 
3 
2 
15 
1 

733 
58 
1 
90 
67 
36 

166 
54 
15 
75 

184 

373 
5 
42 
40 
22 
26 

136 

141 



469, 773 

64,021 

188, 679 

304, 781 

4, 732, 316 
455, 130 

1, 304, 229 
176,092 
530, 977 
664, 537 
567, 497 
220, 598 
175,477 

4, 552, 703 

1, 543, 993 

1,080,696 
737, 001 
603, 581 
531, 704 
297, 738 

1, 132, 690 

2, 371, 599 

3, 581, 294 

1,111,511 
268, 752 

1, 485, 858 

226. 812 

494, 176 

94. 906 

180, 725 

2, 777, 070 
122, 565 

8,811,134 
661,069 
206, 693 

3, 861, 998 
565,011 
695, 598 

4, 623, 703 
413, 496 
311, 545 
181,811 
634, 303 

2, 069, 403 
231,230 
107, 052 
850, 945 

1, 001, 978 
407, 922 

1, .366, 719 
109, 049 



4,970 



349, 619 
279, 182 



60, 160, 144 
25, 715, 974 



4,970 



628, 801 



85, 876, 118 



1,407 
226 
625 
749 

19, 586 

1,822 

1,665 

37 

716 

3,607 

1,084 

125 

845 

7,007 

1,827 

3,117 

2,710 

1,544 

3,130 

899 

2,471 

4,561 

6.442 

2,294 

1,388 

3,189 

935 

1,646 

536 

741 

7,425 

489 

43, 773 

1,048 

143 

4,780 

2,079 

2,201 

11, 743 

1,062 

910 

202 

3,822 

11, 536 

467 

225 

998 

977 

2,071 

7,784 

821 



181, 486 



181, 486 



For footnotes, see pp. 228-229. 



148 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 6. — Individual returns with net income and with no net income, 194^, by 
States and Territories: Amount of each specified source oj income and deduction, 
net income, and deficit — Continued 

[For description of items and classifications, and methods o tabulating and estimating data, see pp. 5-11 

and 17-23] 

[Thousand<; of dollars] 





Deductions 


States and Territories 


Net loss from 
sales of capital 

assets " 33 


Net loss from sales 
of property other 
than capital as- 
sets 28 


Business loss " 


(1) 


Returns 
with net 
income 

(32) 


Returns 

with no 

net 
income 

(33) 


Returns 
with net 
income 

(34) 


Returns 
with no 

net 
income 

(35) 


Returns 
with net 
income 

(36) 


Returns 
with no 

net 
income 

(37) . 


Alabama .. 


911 
51 

635 

564 
23. 498 
2.558 
9,273 
1,041 
2,264 
3,498 
2,292 

282 

585 
18. 564 
3,424 
2,229 
1,071 
2,151 
1,696 
2.644 
3,973 
13, 919 
9,430 
3,998 

365 
6,154 

387 
1,421 

274 
1.070 
9,918 

305 

46,825 

1,232 

340 

12, 439 

1,289 

1,717 

21, 355 

2,007 

518 

463 
1,547 
4,568 

553 

423 
3,300 
3,866 

913 
6, 303 

320 


30 

1 

80 

20 

1,401 

252 

273 

24 

54 

255 

27 


865 

36 

399 

290 

7,230 

769 

1,675 

203 

460 

1,353 

661 

189 

378 

6,280 

1,487 

1,156 

798 

839 

1,558 

366 

1,210 

2.749 

3,409 

1, 653 

200 

1,907 

249 

723 

354 

271 

3,421 

125 

13, 523 

544 

247 

4,104 

658 

1,236 

6,833 

558 

190 

234 

875 

4, 137 

147 

45 

819 

922 

427 

3,207 

232 


312 

57 

41 

26 

4,866 

706 

275 

30 

418 

760 

66 


2,107 
205 

1, 532 
816 

16,217 

1,136 

2,584 

953 

1,417 

3,135 

2,435 

207 

281 

15, 100 

6,684 

2,630 

2.636 

2, 502 
4,321 
1,193 
3.147 
5,124 
6,232 
2,770 

919 
4,540 

707 
1,516 

545 

988 
6,188 

474 

26, 080 

1,848 

322 

6,949 

2.452 

2,368 

10, 672 

949 
1,081 

367 
2.986 
12, 733 

287 

617 
2.976 
1,713 
1,207 
3,668 

616 


1,655 


Alaska . ._ 


151 


Arizona - 


1,262 


Arkansas 


745 


California- 


8,426 


Colorado 


899 


Connecticut 


1,003 


Delaware. .- -. .. . .- 


40 


District of Columbia —. 


456 


Florida 


1,987 


Georeia... -- - 


935 


Hawaii 


36 


Idaho 


33 

535 

90 

301 

223 

85 

58 

3 

85 

303 

615 

251 

18 

304 

43 

127 

75 

59 

600 

4 

2,208 

1 

1 

534 

129 

303 

1,022 

104 

43 

17 

86 

621 

1 

43 

44 

32 

45 

626 

102 


595 

1,705 

169 

1,157 

239 

357 

486 

62 

350 

465 

1, 156 

599 

115 

1,006 

137 

654 

492 

350 

1,444 

13 

8,858 

78 

61 

1,893 

383 

278 

4, 251 

486 

82 

93 

314 

1,411 

40 


864 


Illinois 


6, 683 


Indiana ... 


2,623 


Iowa .. .. .. 


3.073 


Kansas. . . ... 


4,143 


Kentucky 


1,664 


Louisiana ... . 


2,376 


Maine 


1,233 


Maryland .... 


1,473 


Massachusetts ... ... 


3,945 


Michigan ... .. 


3,905 


Minnesota _ . . ... 


2,459 


Mississippi 


1,420 


Missouri 


2,268 


Montana .. .. .. .. 


858 


Nebraska. 


941 


Nevada 


229 


New Hampshire. 


997 


New Jersey 


5,255 


New Mexico... 


1,058 


New York... 


26, 590 


North Carolina 


594 


North Dakota 


183 


Ohio 


2,217 


Oklahoma 


1,900 


Oregon .-_ 


1,661 


Pennsylvania 


6,756 




801 


South Carolina 


698 




899 


Tennessee 


1,706 




8,961 


Utah 


233 




677 


Virginia . 


147 
377 

67 

2,174 

8 


431 


Washineton.. 


1,124 


West Virginia.. 


1,517 


Wisconsin 

Wyoming 


2,798 
641 






Total, individual returns. Form 
1040 


240, 421 


12, 192 


82, 201 


40, 104 


181, 190 


125, 349 


Individual retiu-ns, Form 1040A « (see 



















240, 421 


12, 192 


82, 201 


40, 104 


181, 190 


125, 349 







For footnotes, see p. 228-229. 



STATISTICS OF INCOME FOR 1942, PART 1 



149 



Table 6. — Individual returns with net income and with no net income, 1942, hy 
States and Territories: Amount of each specified source of income and deduction, 
net income, and deficit — Continued 

(For description of items and classifications, and methods of tabulating and estimating data, see pp 5-11 

and 17-23] 

[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 

Washin gton 

West Virginia 

Wisconsin 

Wyoming 



Deductions — C ontinued 



Partnership loss so 



Returns 
with net 
income 

(38) 



Total, individual returns, Form 

1040 

Individual returns, Form 1040A 3 (see 
basic table 11) 



Grand total. 



379 
94 
81 
109 

4,833 

216 

487 

99 

202 

886 

444 

15 

38 

3,374 
673 
562 
623 
422 
952 
127 
380 

1,043 

1,209 
304 
253 

1,099 
155 
138 
113 
43 
951 
54 

7,673 

321 

22 

1,564 
321 
693 

2,204 

463 

173 

52 

421 

2,076 
73 
40 
179 
498 
485 
412 
85 



Returns 
with no 
net in- 
come 

(39) 



38, 114 



125 
9 
100 
74 
2,312 
103 
74 



260 
58 



4 

1,215 

343 

338 

197 

135 

404 

20 

276 

114 

179 

155 

110 

383 

58 

57 

81 

34 

123 

169 

6,441 



24 
196 
241 
216 
741 
15 
59 

(21) 

70 

1,795 

10 



Contributions 3« 



277 
65 



18, 474 



18, 474 



Returns 
with net 
income 

(40) 



10, 779 
610 

2,903 

7,376 
75, 634 

7,826 
29, 986 

4,542 
11,283 
14, 565 
14, 743 

2,019 

2,503 
105, 536 
31,327 
18, 962 
12, 984 
16,316 
10, 579 

6,656 
25, 433 
62, 788 
70, 392 
22,955 

6,415 
35, 730 

2,780 

8,345 

1,277 

3,908 
87, 910 

1,557 

301, 341 

21,000 

3,590 
84, 490 
12, 245 

9,518 

130, 058 

10, 387 

10, 217 

2,853 
17, 086 
40, 896 

6,593 

2,333 
25, 121 
13, 049 

8,379 
27. 948 

1,534 



1, 445, 260 



1, 445, 260 



Returns 
with no 
net in- 
come 

(41) 



37 
13 
15 
26 
235 
22 
33 



249 
85 

102 
55 
60 

100 
29 
51 

155 

136 

94 

40 

37 

7 

44 

4 

9 

219 

5 

1,574 

51 

7 

155 
81 
43 

331 
24 
50 
17 
94 

163 
13 
11 
18 
19 
19 

109 
30 



Interest paid " 



Returns 
with net 
income 

(42) 



7,923 
383 

3,353 

3,910 
98, 884 

6,615 
22, 679 

4,665 
12, 741 
15, 792 
10, 000 

2, 657 

1,417 
91,390 
29, 466 
12, 891 
11,992 

9,987 
12, 471 

3,563 
20, 844 
51,331 
59, 168 
19, 138 

4,075 
30, 360 

1.830 

6,991 

1,242 

2,968 
56. 389 

1,767 

157. 744 

13, 250 

1,897 
79, 512 

12, 120 
13. 161 
90. 737 

8,595 

4,694 

1,383 

11,941 

46. 283 

4.709 

1,891 

16. 678 

13, 706 
9.063 

32, 216 
1,746 



1, 140, 209 



1, 140, 209 



Returns 
with no 
net in- 
come 

(43) 



149 
12 
30 
96 

,889 

50 

250 



51 
523 
211 



20 

655 
168 
303 
369 
279 
614 

45 
113 
471 
413 
170 

52 
603 

20 

87 

19 
102 
612 

10 

4,334 

165 

1 

770 

289 

118 

1,181 

97 

110 

7 

685 

1,367 



90 
44 
122 
899 
35 



18,609 



18,609 



For footnotes, see pp. 228-229. 



150 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 6. — Individual returns with net income and with no net income, 194^, by 
States and Territories: Amount of each specified source of income and deduction, 
net income, and deficit — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5- II 

and 17-23] 

(Thousands of dollars] 









Deductions 


—Continued 






States and Territories 


Taxes paid st 


Losses from fire, 
storm, etc." ^e 


Bad debts 2« 


Medical and den. 
tal expenses s? 


(1) 


Returns 
with net 
income 

(44) 


Returns 
with no 
net in- 
come 

(45) 


Returns 
with net 
income 

(46) 


Returns 
with no 
net in- 
come 

(47) 


Returns 
with net 
income 

(48) 


Returns 
with no 
net in- 
come 

(49) 


Returns 
with net 
income 

(50) 


Returns 
with no 
net in- 
come 

(51) 


Alabama 


12, 570 

451 

5,414 

8,827 

172, 143 

18, 993 

37, 210 

4,357 

15,254 

20, 346 

17, 708 

4,462 

3,428 

144, 720 

48. 285 

33, 601 

24, 010 
21,299 
14, 086 
11.009 
37, 723 

101, 281 

136,018 

41,193 

8,803 

56, 082 

5.019 

10, 674 

1, 980 

7,367 

103, 835 

2,899 

363, 498 

25, 746 
5,677 

134,011 

24, 457 

24, 093 

160, 672 

1.5, 109 

7,843 

4,398 

17.610 

55,316 

7. 899 

3,488 

26, 590 
23, 241 
14, 006 
52, 674 

2.192 


139 

5 

31 

71 

3,042 

167 

255 


1,139 

380 

525 

1,044 

9,481 

596 

1,029 

180 

756 

1,894 

908 

226 

413 

11,218 

2,275 

1,023 

1,442 

901 

1,618 

378 

2,020 

3,987 

3,745 

1,441 

789 

2,238 

284 

628 

499 

296 

5,301 

194 

17.511 

2, 206 

420 

5,298 

2,030 

1,741 

7,808 

946 

561 

286 

1,444 

7,274 

639 

200 

906 

1,674 

834 

2,083 

131 


182 
99 

293 

44 

1,142 

239 
30 


1,201 

218 

723 

736 

15, 392 

1,432 

2,496 

378 

1,205 

2,710 

1,263 

297 

391 

13,117 

2,766 

1, 668 

2,018 

765 

3,033 

1,147 

2.532 

6.280 

4, 570 

3,161 

868 

4,169 

530 

948 

411 

289 

7,112 

241 

31, 970 

1,781 

897 

7,392 

1,943 

1,870 

12, 002 

1, 064 

654 

280 

1,459 

8, 215 

410 

110 

1,436 

1,678 

625 

4,466 

331 


231 

6 

19 

139 

3,697 

353 

276 


3,520 

481 

2,023 

2.564 

63, 513 
4,713 

10, 887 
1,201 
5,169 
7,413 
4, 415 
504 
1,064 

51,464 

14. 422 
8,484 
5.809 
4,925 
4,721 
2,641 
7,918 

32, 050 

25, 823 

13.937 
2, 654 

12,829 

1,799 

4,151 

974 

1,990 

40, 290 

905 

128, 059 

7,361 

1,563 

35, 074 
5, 938 
6,359 

48, 561 
5,242 
2,930 
1,133 
5,622 

21, 374 
1,877 
942 
6,638 
8,270 
4,039 

13, 842 
1,180 


6 


Alaska . -- -. 


(21) 








3 


California --- 


248 


Colorado 


94 


Connecticut 


108 






District of Columbia 

Florida 


55 

891 

133 

8 

32 
862 
206 
590 
276 
272 
326 
145 
159 
1,004 
983 
330 

89 
619 

24 
207 

21 

120 

1,357 

56 

6,698 

247 

15 
571 
428 
246 
1,908 
127 
180 

19 

886 

1,567 

26 

15 

96 

76 

250 

2,292 

12 


68 
422 
138 


207 
496 

97 
144 

34 

1,279 

420 

358 

132 

31 
420 
5 
392 
510 
711 
270 
103 
435 
211 

80 

50 

67 
1,657 

32 

12, 372 

109 

15 

824 

464 

409 

1,769 

57 

167 

2 

191 

922 

68 


18 
107 


Georgia .. - .. 


1 






Idaho .. 


76 
649 
274 

76 
323 
134 
300 

20 
1,545 
161 
831 
159 
101 
714 

55 

182 

215 

6 

307 

20 

5,975 

267 

In 

149 

612 

963 

37 

52 

1 

1,444 

775 


(21) 


Illinois 


191 




142 


Iowa - - 


594 


Kansas . . 


94 


Kentucky. 


51 


l/ouisiana 


11 


Maine.- 


1 


Maryland 


97 


Massachusetts .- 


461 




326 




(21) 


ML'Jsissippi 


5 


Missouri . . 


53 








177 


Nevada- 




New Hampshire 


1 


New Jersey 

New Mexico 


394 


New York 


827 


North Carolina .... 




North Dakota 




Ohio 


81 






Oregon _ 


68 


Pennsylvania . . .. 


352 


Rhode Island 


2 


South Carolina .. .. .. 


24 


South Dakota -. 






20 


Texas 


134 


Utah 










Virginia 


85 
175 
134 
403 
1 


136 
426 
23 
414 
2 


182 


Washington 


(21) 


West Virginia 


50 


Wisconsin 


201 


Wyoming _. .. .. 








Total, individual re- 
turns, Form 1040. _.. 
Individual returns. Form 
1040A 3 (sec basic table 11). 


2, 099, 568 


27, 131 


112,839 


20, 291 


162, 649 


31, 233 


651, 255 


5,126 


















Grand total 


2, 099, 568 


27, 131 


112,839 


20,291 


162, 649 


31, 233 


651, 255 


5,126 







For footnotes, see pp. 228-229, 



STATISTICS OF INCOME FOR 194 2, PART 1 



151 



Table 6. — Individual returns with net income and with no net income, 194.2, by 
States and Territories: Amount of each specified source of income and deduction, 
net income, and deficit — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11 

and 17-23] 

[Thousands of dollars] 



States and Territories 



(1) 



Alabama. 

Alaska 

Arizona.- 

Arkansas 

California 

Colorado 

Coimecticut 

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 

M'est Virginia 

Wisconsin 

Wyoming 



Total, individual returns. 

Form 1040 

Individual returns. Form 1040A 3 
(see basic table 11) 



Grand total. 



Deductions— Continued 



Other deductions 38 



Returns 
with net 
income 

(62) 



9,651 
850 
5,11.3 
9,466 
114, 485 
8,870 
13,615 
4,065 
6,028 

18, 916 
11,070 

1,105 

2,729 

87, 850 

29, 445 

24, 569 

19, 852 
9,202 

16, 308 

4,277 

14, 109 

36, 546 

40, 071 

17, 878 

9,170 

26, 645 

4,273 

10, 981 

2,953 

2,951 

55, 734 

2,666 

165, 791 

19,418 

4,676 

44, 556 

23, 186 

14, 136 

75,415 

6,899 

8,857 

2,637 

12,615 

65, 018 

3,508 

1,927 

9,084 

12. 822 

7,864 

30, 745 

2,086 



Returns 
with no 
net in- 
come 

(53) 



Total deductions 



Returns 
with net 
income 

(64) 



1,132,685 



1, 132, 685 



527 
50 

421 

601 
7,669 

684 

555 
2 

226 
1,245 

483 

(21) 

104 
1,981 

836 

925 
1,567 

477 
1,770 

529 
1,503 
1,596 
1,198 
1,051 
1,072 
1,305 

749 

976 
90 

179 
3,290 

276 
21, 078 

305 

142 
2,012 
1,446 

894 
3,277 

337 

496 
34 

816 
5,789 

404 
96 

513 

345 
1,632 
2,695 

445 



76, 690 



76, 690 



51,045 

3,758 

22, 701 

35, 703 

601,311 
53,724 

131, 923 
21, 685 
56, 779 
90, 509 
65, 939 
11,963 

13, 226 
548, 614 
170, 252 
107, 775 

83, 235 

69, 308 

71, 343 

34, 001 

119,287 

317,096 

360, 066 

128, 428 

34, 510 

181,754 

18,013 

46, 516 

10, 623 

22, 141 

377, 049 

11,187 

1,200,015 

94, 705 

19, 653 

415,390 

86, 640 

76, 892 

566, 316 

52, 219 

37, 718 

14. 085 
73, 606 

267, 891 
26, 694 
12,014 
93, 727 
81,440 
47, 900 

177, 565 
10, 454 



7, 286, 389 



7, 286, 389 



Returns 
with no 
net in- 
come 

(66) 



3,392 

402 

2,292 

1,844 

34, 925 
3,570 
3,132 
96 
1,646 
7,040 
2,246 
188 
1,770 

16, 004 
5,358 
7,817 
7,620 
3,544 
6,866 
2,092 
6,042 
9,185 

10, 452 
5,539 
3,124 
7,626 
2,162 
3,533 
1,277 
1,924 

15, 258 
1,643 

95. 955 
1,816 
448 
9,664 
5,511 
4,849 

22, 551 
2,087 
1,960 
1,088 
6.312 

23, 504 
803 
741 

1,750 
2,697 
4,509 
12, 889 
1,340 



380, 084 



Net income 

on returns 

with net 

income 



(66) 



418, 728 

60, 264 

165, 978 

269. 078 

4, 131, 005 
401, 406 

1, 172, 307 
154,406 
474, 197 
574, 028 
501, 558 
208, 635 
162, 250 

4, 004, 089 

1, 373, 741 
972, 920 
653, 766 
534, 273 
460, 360 
263, 737 

1,013,404 

2, 054. 503 

3, 221, 228 
983, 084 
234, 241 

1, 304, 105 
208, 799 
447, 660 
84, 283 
158, 584 

2, 400, 021 
111,378 

7,551,119 
566, 364 
187, 041 

3, 446, 608 
478, 372 
618, 706 

4, 057, 387 
361,277 
273, 827 
167, 726 
560, 697 

1,801,512 
204, 536 
95, 038 
757, 218 
920. 538 
360, 022 

1, 189, 154 
98, 596 



52, 873, 755 
25, 715, 974 



380,084 78,589,729 



Deficit 
on re- 
turns 
with no 
net in- 
come 



(67) 



1,985 

177 

1,667 

1,095 

15, 340 

1.747 

1,467 

60 

930 

3,433 

1,162 

63 

925 

8,997 

3,531 

4,700 

4,910 

2,000 

3,736 

1,193 

3,571 

4,624 

4,009 

3,244 

1,737 

4,437 

1,227 

1,887 

741 

1,182 

7,833 

1,154 

52, 182 

769 

305 

4,884 

3,431 

2,647 

10, 808 

1,025 

1,049 

887 

2,491 

11, 969 

336 

515 

752 

1,720 

2,438 

5,105 

520 



198, 598 



198, 598. 



For -footnotes, see pp. 228-229. 



152 



STATISTICS OF INCOME FOR 1942, PART 1 



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156 



STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 194 2, PART 1 



157 



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158 



STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 1942, PART 1 



159 






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160 



STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 194 2, PART 1 



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co^-ot--coooc^oooi^-lOcDcoX)0'0^ococDCS'ooicoc20^-cocD;-^cD^-^N. 

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<NCO"*cD00O5OSOa00t*MI>-Tj*COP0C^C^»-H'-''-l' 



<M ^ ^ C^ rH ,-t 



C^.-HOcOOOOi-ICOOi-iC^05t^OCOC^Oil^Oi>OCO*:HOOOCOCO;5*t^OcDC5 

c^osOii^cD»oooc^OJt--i-iOioooO'^'«**'-'i>-^iO-*r-HO'-iOC^;3^co^o;c^2S 

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Ot^00^Q0'*-^CD00rHOCDI^e0C0CDOOC0C0OCDC^O*O.-tC^C0C0C;Ji0»pC0 
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i-H rH C^O^^t^^^OTt^'cOCD■^CO'cO'^'''^COC*f C^^C^C^f'-Ti^ r-Tt-l 




fH NC0Tf^»r^c0^-000SOT-^<^^C0'*l0cDt^00a>Ot-rC<^C0'^»J^CD^-Q0CT>O--^^^^C0'* 
PM^.-.rH^^,-.i-i^rHC^(NC>)CNC^iMCMC^CSC^COfOC0COC0 



STATISTICS OF INCOME FOR 1942, PART 1 



165 









^^ Oi CI CO "J Cj '^i- t^J '— ' *•'-' '-^ ^^ *~ '- •' „ '^ 



^0300C0t-.:000(N-Mt;-C0rH!NOC0 
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C^i-HCO CO CC 1-H -H i-H 



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W^iOOCDOiWOOCR£«OWCO(MGOiO 
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166 STATISTICS OF INCOME FOR 1942, PART 1 

Table 7-B. — Taxable fiduciary returns with net income, 19^2, by net income classes: 

income, amount distributable to beneficiaries, 

(For description of items and classifications, and 

[Net income classes and money 





Net income classes 
(1) 


Number 
of returns 

(2) 


Sources of income 




Dividends 
from do- 
mestic and 
foreifcn 
corpora- 
tions »' 

(3) 


Interest " 




Bank 
deposits, 

notes, 
mortgages, 
corporation 

bonds 

(4) 


Government 
obligations 




Partially 

tax-exempt" 

(subject to 

surtax 

only) 

(5) 


Taxable « 
(subject 

to normal 
tax and 
surtax) 

(6) 


1 


Taxable fiduciary returns with net in- 
come: 
Under 0.5 -— 


20,612 

11,126 

7,591 

5,637 

4,232 

3.398 

2,763 

2,222 

1, 862 

1, 661 

1,423 

2,325 

1,943 

1,427 

1,253 

2, 054 

1,499 

1,171 

939 

674 

602 

492 

449 

351 

292 

1,090 

668 

410 

486 

266 

141 

85 

80 

39 

32 

101 

30 

13 

11 

13 

5 

12 
1 


32,640 
11,925 
8,536 
7,956 
6.166 
5.903 
5,194 
4,771 
4.154 
3,936 
4.170 
7,013 
6,700 
5,203 
8.477 
9, 966 
7.934 
6.889 
6,468 
5. 150 
5.221 
3.996 
4.774 
3.901 
3.110 
18, 526 
10, 836 
8.988 
12. 600 
7.978 
4,887 
5,907 
4,904 
4, 578 
2,506 
8,613 
3.071 
2,027 
2.634 
3.260 
1.194 
1,855 
16 


16.290 

6,324 

3.810 

3,073 

2.390 

2,049 

1,708 

1,706 

1.358 

1.130 

1.009 

1,885 

1,904 

1,313 

1,287 

1.956 

1.461 

1,474 

1,091 

748 

919 

688 

602 

723 

440 

1.741 

1,579 

834 

1,593 

1,157 

405 

210 

590 

174 

305 

799 

186 

14 

28 

38 

10 

2 

1 


2,089 

624 

4.55 

437 

326 

315 

208 

242 

144 

121 

130 

291 

194 

180 

213 

281 

214 

404 

144 

130 

136 

51 

104 

91 

122 

412 

382 

123 

246 

278 

66 

35 

20 

11 

17 

79 

2 

6 

6 

9 

1 

17 


1,472 

443 

303 

234 

192 

159 

139 

105 

99 

84 

67 

153 

111 

88 

85 

126 

108 

87 

93 

67 

64 

64 

85 

47 

45 

170 

134 

81 

94 

46 

34 

15 

29 

9 

7 

36 

20 

7 

18 


? 


0.5 under 0.75 . 


R 


0.75 under 1 


4 


1 under 1.25 


fi 


1.25 under 1.5 


fi 


1.5 under 1.75 .- 


7 


1.75 under 2 


S 


2 under 2.25 . 


fl 


2.25 under 2.5 


10 


2.5 under 2.75 


n 


2.75 under 3 -.. 


1? 


3 under 3.5 


13 


3.5 under 4 


14 


4 under 4.5 . . 


Ifi 


4.5 under 5 . . 


Ifi 


5 under 6 


17 


6 under 7 - - 


18 


7 under 8 


IP 


8 under 9 


?n 


9 under 10 


?i 


10 under 11. 


?? 


11 under 12 


?R 


12 under 13 


?4 


13 under 14 


95 


14 under 15. . ._ 


Vfi 


15 under 20 - 


?7 


20 under 25 


?8 


25 under 30 


OP 


30 under 40 - 


?n 


40 under 50 ^ 


?i 


60 under 60 - 


3? 


60 under 70 


33 


70 under 80 


34 


80 under 90 


35 


90 under 100 -.. 


36 


100 under 150 


37 


150 under 200 


38 


200 under 250 


3P 


250 under 300— 


40 


300 under 400 


41 


400 under fiOO 


4? 


500 under 750 


4 

(") 


43 


750 under 1,000 


44 


1,000 under l.,500 


45 


L.'iOO under 2.000 












46 


2.000 under 3.000 


1 
1 










47 


3,000 under 4,000 


6,015 






6 


48 


4,000 under 5,000 






4Q 


5,000 and over 














Total 












no 


81,483 


290,546 


66.001 


9,360 


6,233 







For footnotes, see pp. 228-229. 



STATISTICS OF INCOME FOR 1942, PART 1 



167 



Number of returns, amount of each specified source of income and deduction, balance 
and net income taxable to the fiduciary 

method of tabulating data, see pp. 5, 8-10, and 17-24) 

figures in thousands of dollars] 









Sources of 


income— C 


ontuiued 










Dividends 




















on share 
account in 

Federal 
savings and 
loan associa- 
tions 29 (sub- 
ject to sur- 


Rents 
and roy- 
alties 


Net gain 
from sales 


Net gain 
from sales 
of property 


Business 


Partner- 
ship 
profit s" 


Income 
from 


Other 


Total 




of capital 
assets 2' 


other than 
capital 

assets 28 


profit 2« 


fidu- 
ciaries 31 


income '' 


mcome 




tax only) 










• 










(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 




20 


7,094 


1,927 


96 


489 


275 


803 


563 


63, 761 


1 


11 


4,367 


1,116 


75 


1,025 


513 


349 


570 


26, 342 


2 


4 


3,576 


931 


87 


1,157 


286 


293 


394 


19. 832 


3 


3 


2,975 


886 


91 


1,256 


175 


248 


367 


17, 701 


4 


90 


2,349 


816 


79 


1,037 


275 


214 


315 


14, 250 


5 


3 


2,205 


738 


60 


911 


203 


215 


330 


13. 090 


B 


8 


1,792 


604 


71 


808 


257 


210 


262 


11,263 


7 


4 


1,357 


582 


58 


849 


247 


206 


229 


10, 354 


8 


49 


1,235 


516 


44 


764 


213 


212 


209 


8,996 


9 


1 


1.208 


535 


46 


568 


309 


151 


176 


8,265 


10 


3 


1,211 


477 


47 


632 


342 


197 


209 


8,492 


11 


fi 


2, 105 


958 


76 


1,016 


362 


260 


480 


14, 665 


12 


46 


2,089 


854 


78 


1,167 


409 


366 


421 


14,337 


13 


5 


1,504 


716 


45 


921 


253 


293 


238 


10, 760 


14 


3 


1,368 


633 


39 


774 


314 


319 


285 


13, 799 


15 


8 


2,300 


1,161 


130 


1,629 


840 


523 


445 


19, 364 


16 


9 


1,771 


970 


55 


1,089 


814 


459 


434 


15,317 


17 


2 


1,869 


860 


24 


1,086 


623 


546 


415 


14,180 


18 


22 


1,403 


850 


50 


797 


593 


546 


279 


12,336 


19 


7 


1,091 


601 


55 


683 


1,258 


347 


202 


10, 339 


20 


12 


1,453 


574 


70 


836 


645 


321 


280 


10, 530 


21 


15 


935 


583 


45 


607 


659 


312 


122 


8,077 


22 


4 


704 


520 


45 


422 


413 


388 


178 


8.239 


23 


1 


979 


667 


12 


403 


600 


352 


117 


7,793 


24 


2 


818 


479 


31 


417 


377 


245 


116 


6,204 


25 


27 


2,835 


2,095 


69 


1,667 


2,612 


1,053 


612 


31.817 


26 


2 


1,987 


1,435 


58 


2,082 


2,116 


810 


514 


21. 934 


27 


13 


949 


1,219 


46 


777 


1,548 


732 


444 


15,753 


28 


37 


1,760 


1,576 


40 


1,680 


2.719 


794 


557 


23,696 


29 


10 


1,134 


1,198 


177 


1,038 


2.004 


851 


179 


16, 050 


30 


(21) 


890 


889 


4 


1,154 


1,610 


473 


275 


10, 690 


31 


(21) 


351 


1,716 


42 


505 


457 


306 


18 


9,562 


32 


8 

(21) 


502 
208 
118 


699 
282 
506 




603 
352 


1,094 
162 
452 


800 


231 
225 
99 


9,481 
6,001 
4 401 


33 




34 


<"' n 


390 


3") 


(31) 


722 


1,429 


820 


2,596 


692 


68 


15, 864 


36 




419 


1,514 




69 


1 323 


3 


12 


6 618 


37 




28 

1 

17 


324 

493 

1.407 

1,343 

4,826 




744 


821 

293 

673 

10 




25 


3,995 
3,463 
6.183 
2.601 
7,297 


38 






3 
394 


3Q 






364 

44 

692 


5 


40 






41 




1 








4? 






906 












923 


43 
















44 




















45 






2,102 
15 






. 






2,102 
6,036 


46 
















47 




















48 




















49 






















434 


61, 743 


45, 426 


1,957 


33, 832 


31,644 


15. 676 


10. 900 


572. 753 


50 



168 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 7-B. — Taxable fiduciary returns with net incovie, 19^2, by net income classes: 

income, amount distributable to beneficiaries, 

[For description of items and classifications, and 

[Net income classes and money 





Net income classes 2 
(1) 


Deductions 




Net loss 
from sales 
of capital 

assets « 33 

(16) 


Net loss 

from sales 

of property 

other than 

capital 

assets 28 

(17) 


Business 

loss 2« 

(18) 


] 


Taxable fiduciary returns with net income: 
UnderOS 


329 

266 

223 

174 

172 

159 

122 

119 

134 

94 

77 

162 

140 

120 

105 

166 

143 

190 

94 

96 

77 

58 

55 

51 

49 

150 

89 

62 

135 

69 

27 

21 

14 

12 

5- 

32 

3 

2 

2 

1 

1 

1 


33 
39 
38 
16 
17 
43 
13 
24 
14 

9 
18 
31 
12 
13 
12 
24 
10 
16 
15 
43 
19 
19 
19 
25 

8 
47 
10 
16 
34 
65 
11 


29 

24 

22 

29 

29 

15 

37 

80 

9 

8 

4 

25 

9 

30 

6 

19 

21 

15 

8 

7 

29 

5 

15 


2 


5 under 0.75 . 


^ 




4 


1 under 1 25 


>i 


125 under 1.5 . 


a 




7 


1.75 under 2 ... 


^ 


2 under 2 25 . 


f) 


2 25 under 2.5 


10 


2 5 under 2.75 . . 


11 


2 75 under 3 . 


1'' 


3 under 3 5 . . 


IS 




14 




■\i^ 




16 


5 under 6 .... 


17 




18 




10 


8 under 9 


?n 


9 under 10 . . ... 


?i 


10 under 11 


?? 


11 under 12 


?s 


12 under 13 


?4 


13 under 14 


f) 






?6 


15 under 20 . 


22 
25 

7 
20 
12 

9 

(21) 

37 


97 


20 under 25 ..- 


98 


25 under 30 


?ct 


30 under 40 


'in 


40 under 50 ..- .- 


V 




^9 


CO under 70 


^"^ 






?4 


80 under 90 . 


1 

10 
(Ji) 


S") 






R6 


100 under 150 


14 
30 


S7 




38 


20(1 under 250 . 




8fl 








40 


aoouiider 400 . 


(21) 
(3.) 


8 


41 




4? 


500 under 750 




4^ 








44 


1,000 under 1.500 








4n 










4n 


2,000 under 3,000 .. 








47 










48 


4,000 under 5,000 








49 












Total 








no 


3,999 


724 


660 







For footnotes, see pp. 228-229. 



STATISTICS OF INCOME FOR 1942, PART 1 



169 



Number of returns, amount of each specified source of income and deduction, balance 
and net income taxable to the fiduciary — Continued 

irethods of tabulating data, see pp. 5, 8-10, and 17-24] 

figures in thousands of dollars] 





Deductions— Continued 







Amount dis- 


Net income' 
(taxable to 
the fiduciary) 














Partner- 


Interest 


Taxes 


Other de- 


Total de- 


Balance 
income <» 


tributable 
to benefi- 
ciaries 




ship loss 30 


paid 34 


paid 36 


ductions 3* 


ductions 








(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 




15 


445 


2,180 


3,884 


6,915 


56, 846 


51,600 


5,346 


1 


14 


432 


1,523 


1,913 


4,211 


22. 131 


15, 253 


6,878 


2 


6 


431 


1,136 


1,431 


3,286 


16, 546 


9.964 


6,592 


3 


10 


352 


870 


1,064 


2,514 


15, 187 


8,892 


6,294 


4 


5 


230 


697 


925 


2,075 


12, 175 


6,357 


5,818 


6 


7 


254 


743 


805 


2,025 


11,065 


5,533 


5,531 


6 


2 


213 


524 


637 


1,547 


9,715 


4,533 


5,182 


7 


2 


287 


434 


527 


1,472 


8,882 


4,152 


4,730 


8 


10 


159 


514 


541 


1,381 


7,615 


3,201 


4,414 


9 


4 


188 


389 


443 


1,133 


7.131 


2,725 


4,406 


10 


11 


159 


390 


398 


1,056 


7,436 


3, 350 


4,086 


11 


7 


235 


630 


727 


1,816 


12,849 


6,291 


7,558 


12 


4 


248 


621 


848 


1,882 


12, 456 


5,196 


7, 2.69 


13 


2 


242 


423 


. 665 


1,495 


9, 265 


3.206 


6.069 


14 


10 


192 


410 


613 


1,348 


12. 450 


6,466 


5,995 


15 


8 


371 


662 


997 


2,248 


17, 116 


, 5, 840 


11,276 


16 


11 


287 


549 


705 


1,727 


13, 590 


3.906 


9,685 


17 


6 


261 


487 


609 


1,583 


12, 597 


3,861 


8.736 


18 


6 


177 


497 


558 


1,354 


10, 982 


3,010 


7,972 


19 


6 


116 


295 


1,034 


1, 597 


8,742 


2,369 


6,373 


20 


2 


414 


532 


580 


1,652 


8,877 


2,581 


6,297 


21 


3 


183 


290 


221 


779 


7,298 


1,668 


5, 630 


22 


5 


89 


256 


289 


729 


7, 510 


1.898 


5,612 


23 


(21) 


99 


287 


465 


927 


6,866 


2,139 


4,727 


24 


6 


104 


226 


276 


667 


5,537 


1,309 


4,228 


25 


5 


363 


1,214 


1,152 


2, 951 


28, 866 


10. 163 


18, 703 


26 


11 


201 


641 


873 


1,850 


20, 084 


5,216 


14, 868 


27 


3 


302 


418 


570 


1,377 


14, 376 


3,224 


11, 1.52 


28 


10 


405 


729 


860 


2,193 


21. 503 


4,908 


16, 596 


29 


1 


163 


426 


561 


1,296 


14, 754 


2,908 


11,845 


30 


1 


416 


333 


289 


1,086 


9,603 


2,000 


7,604 


31 


8 


80 


304 


192 


604 


8. 958 


3,526 


5,432 


32 


27 


140 


200 


274 


692 


8,789 


2.799 


5,990 


33 


(21) 


200 


249 


473 


936 


5, 065 


1,744 


3,321 


34 




146 
384 


145 

667 


228 
522 


535 
1,620 


3,866 
14, 244 


858 
2,007 


3, 008 
12, 237 


35 


""l 


36 




108 
25 


229 
171 


368 
172 


739 
370 


5.879 
3,624 


625 
614 


5. 2.55 
3,010 


37 


""'(21)'"" 


38 




13 

29 

5 


108 

70 

94 

8 

2 


129 
1,55 
40 
78 

(21) 


253 
264 
140 
87 
2 


3,210 
5,919 
2,461 
7,211 
921 


166 

1,258 

229 

14 


3,045 
4.661 
2,232 
7,197 
921 


39 




40 




41 




42 




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43 


















44 


















45 












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5,938 




2,"i02" 

3,770 


46 






"■—(21")" — - 


98" 


'" 98" 


""2,"i68" 


47 






48 


















49 




















230 


9,145 


21, 569 


28,189 


64,515 


508, 238 


208, 605 


299, 633 


50 



639257—45- 



-12 



170 



STATISTICS OF INCOME FOR 1942, PART 1 



13 S 



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STATISTICS OF INCOME FOR 1942, PART 1 



171 



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STATISTICS OF INCOME FOR 194 2, PART 1 



173 



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174 



STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 194 2, PART 1 



175 



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io«rco"cM--r rt- i i 


CO 


^•■ 


to" 


00 


CO r-T 


t>r 


^ 




CO 




CO 












f^ 




00 2 




00 
























" 


2 


■^ 




*"* 


-<J* O »0 CM -^ CM CO CO 1 1 


CM 


f^ 


05 


00 


T-l t^ 


CM 


CO 


io<Ortr~oo3t^oo 1 1 


to 


CM 


t^ 




—1 CM 


CO 


■* 


CO r^ CO o to CM to 1 1 


t^ 




CM 


CM 


t^ to 


CM 


OJ 


















COCO-Hi-l II 


to 




t^ 


00 


CO .-1 


N 


00 




Oi 




05 




CO 




CO 




1 






^ 


_ 1 


CO 


-s< 










00 


00 1 




OS 




' 






CO 




s 












I-^ 


t^ 1 


■*" 


cm" 










00 


00 1 


CO 


CM 




' 






C3J 


OJ 1 


CO 


CO 


i i i ; i i i i i i 


I 






to 


to 1 




CO 


1 1 1 1 1 1 1 1 1 1 








CD 


CO I 




CO 


lOCM ^ O to OiCM 1 1 1 


CO 


t^ 


Ol 


CM 


CJ t^ 


t^ 


CO 


05 0-- CO CO 00 -- 05 1 1 1 


CO 


CM 


CO 


O 


CM CM 




M> 


CO o ■* -^ CO ■» ca 1 I I 


CO 


CM 


■<*< 


CD 


00 c^ 


o 


00 


CM-t^T^-co'^'cc'co" 1 1 '< 


o" 


t-^ 


co" 


to" 


cm" t~r 


tc 


CTJ" 


to r^ « Tf t~ CO CO 1 1 1 




^ 


o 




CD ■«■ 


CJ 


to 


■*00=CMO:CMrt 1 1 1 


a> 


t^ 


CM 


to 


CM t- 




t*! 


..... Ill 
















tOCOCM-H III 


o" 




OS 


CM 


■* -H 


cm" 


CD 




o 




OS 


00 


00 „ 




00 






" 




to 


to 2 




to 


CO t^ C^ -^ t^ Tt* CM 1 1 


CO 


CM 


00 


00 


CO CM 


CO 


CM 


0> CO CO CM t^ 00 ■* 1 1 




C35 


"fl* 


to 


CO CJJ 


t^ 


•* 


COCMCOtOCO 


a> 


o 


o 




o o 


CO 


t- 


















co"co"^- 1 1 


00 


N 




CM 


O" (N 




o" 








00 


^ 


s 




00 


: 1 1 ; : 








to 


to i 


f. 


CM 


1 1 1 1 1 1 1 1 i i 










-4* 1 


■^ 


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CO 


CO 1 


t^ 


o 










co" 


co" ' 


cm" 


CO 










00 


00 1 


CO 












CM 


CM 1 


CD 


OJ 










■*- 


-* 1 


t-^ 


.-T 












CO 1 














t^ 


t~ 1 




t~ 


CMOOCMCMt^CMtO 1 1 


o 


to 


to 


o 


to to 


CD 


^ 


CM ■«< OO CM O CM t^ ^ 1 1 








l^ 


CM to 


"^ 


1^ 


tOCOtOCMOi—iOOCO 1 


to 


CO 


00 


•^ 


00 CO 


■<1< 


CM 


COl^CM"odQO^"t>-"t~r 1 


r-T 


oT 


1^" 


^ 


O OJ' 


00 


oT 


CO CM CO Tf O O CO 1 


<T> 


CO 


to 


CO 


(^ CO 


00 




CO rt c< to CM -H r- 1 


00 






o 




CO 


o 


^•'.o-co"^--i.-M-^- 1 


CO 


lo- 


^ 


CM 


,-<" to" 


^ 


n 


CMCM.-( 11 


t~ 




CO 


00 rt 


CM 


o 




to 


^ 


to 


CM „ 




CO 


; : 




" 


2 


CO 


CCJ " 




CO 


CO C^ CO 00 CM CO h* CM i i 


CO 


'iC 


t^ 


T}< 


o •* 


CO 


CO 


to t^ OJ -^ CO CO CO I 1 


to 


to 


o 


o 




CO 


oo 


•>i> to ^ ro CO r~ CO i 


05 


00 


00 


o 


^ 00 


CO 


r^ 


















lo'cO-CO-rt rt- 


O 


CM 


CO 


•^ 


rt" cm" 


to 


CO 


-H-H 1 


■^ 




to 


>* 


CO rt 








"=«^ 






00 

cm" 


00 

cm" 




00 

cm" 


• 1,1 t 


at 




a> 






.2 8 

3.S 

cc OJ 

a, a 




(est.) 

est.), 
est.)- 
(est.) 
(est.) 
est.). 

St.)- 

st.).. 

St.).. 
St.)-. 




a . 




•S2+ _ 


Individual returns with 
net income (51+68). 

Individual returns with 
no net income (est.).* 


dba 


1.5 under 1.75 
1.75 under 2 

2 under 2.25 ( 
2.25 under 2.5 
2.5 under 2.75 
2.75 under 3 (i 

3 under 3.5 (e 
3.5 under 4 (e 

4 under 4.5 (e 
4.5 under 5 (e 


*j 03 +j 

3-5 
d'S en 

m 


. ^1o 

°a 

So 


Grand total 

dividual 

turns (5 

or 72+73) 


otal, individual re 
and taxable fidu 
returns, 2 with n( 
come (72+74). 












e 


e 


OOCSiOi-HCMCO-^toCOt^ 

totococococococococo 


00 


Oi 


o 


^ 


CM CO 


-* 


to 


CO 


CO 


t- 


t^ 


t^ I^ 


r^ 


t^ 



176 



STATISTICS OF INCOME FOR 1942, PART 1 



«5 s^ 
t-1 ^-^ 






3 '" 



oS 

3 






go I 









■'^J^-^CCOcDC^iOcDOcOcDC^'^CCCCt^'-'tMOiO'Xi-i^-Tt^O 



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o'er— '5f c 



' 05"^0'-HOCOOOiOO"^:0»CO'— tC0Cl>O01«i-*'-H(MCQC0r--O'— '»0 



^rHi-ic^.-.cscot^ooaoasi-oi^cO'^'^cc'^co'^ococ-iOi'^c 



■^ ro fTl i-H .-< 



CC!r0-^0liC^C^0S00r-^CDO^OC0CTi00Ol«!Mt^.-HCDOG0O"^C^|i0<M0i05 

tC r4 l^f o c^"" y5" CO -^ lo t^ c^" 1-H c^ c^' r-^ ,-H oT c^"" '^^ c^^ 
ioc*ic^cic^iooc(N^iO^-*j'coooeO'-*aroir-Hio-<*'co»CfocDOi':or^cciX)Oco 



COCCO'^Tj^COOOOCOOi'^O'-'CCOOOOCOTjfCOt^t^i 



-Oirt TPOCOOi 



i-i,-4,-(C^C<llNCOt 



imjCOCQCSC^»-t.-t.-li-liOC0CC'<«<COC<»i-l 



c<iu:iai»ocO'— 'cocc>t^cO(C(Ncoooai'--t'-«^OTt<^^eocch-oscooosooo 

.- .__._ .. _ .. O CO t^ <-< CC CD -^ CO 



00 i-l'*COOOOOlCOa>i-i<NI--Tt^'tj*rJ<OCNOS»OCOC^(M' 



f-t 1-1 1-H ,-t (N CO t^ »0 CO N 



r-*oo«:iooooooo5^' 



i^ooooior^(M.-*ooi;c- 



ioicxt^c-ti-^t-r^i-HC^T-taicscor-^rt*'^OiM'-o^'— 'Ooo^-oocsciOic^GO'^ 

03C0^00OO^i0»OC^(MTf01iO0S'— '>— 'OC^»Oai^C00000I^0J'*fai»OG0»O 

c»i" tp' »o' CO c* r c*^ b-^ i-T oT cc" o c^" r^ o lO t-T o ■^^ i-T t-h" 10' oT o 

I— iiOC^C0OC0C^00C0^05t^C0t^^CCicD»0O-^!N00*fG0'— 'OOOI^I^'-HOOO 

,-HTr'r^O'-Hioiooot^Oi(NCNi-HOii^(NOQOt^iOTreo(NcO'-'-^TPTt'a>w55 

1-h" .-T t-T i-T ^' rH rH V CO C<r T-^" C^' <N CS'i-T ,-H .-TrH* rH 1-^^ 



1-H iOOOl-^C^as«iiO'«*'OOi'^OOiiOO'^'^b-»OOJOSiCCN<Oai'— itD»00'-i»0 



CO CO o lo oco 10 o i-t (N ccxs o; ' 



t--.»OT^co^^cc^t-^i--oGr^r^c^cC5t-co^ooor- 



OTf<— hO-- '0<^t^»0050l»--- 



;'— 'r-rM — oco— io»cot"-c^oo»cr^act--»-4 



t-^05'rj*oct^O'--<cooit-^aicocoaiCNaicoc^-<*'c^oo^QOCiOiw''#cnc5'<*^QCC^ 



HOcoai»oot--"^r 



3cfso»jor^ooo.-ioooc^oi^c^oi 



co»ooo^r^coco-^'-HOcooit^-^3rcO'— tOioot^o»oio«or--coos<Noo50"^ 



l-Hl-HC^C^lNC^C^Tj-OIr 



DCCtO-^iOO'^t^COtDcOOai'^C^b-CO— *OL^O-^C^'-H'^rfiOCO'-<CO 



cocio-^r^occt--cocooot-Tt<Oi'*'ooo"^»oc^» 



CS C^ t^ t^ (M (to C 



^lOcooicor^oO'-HtN, 



JCOr- <*OCirHd--;t*,— llC'—tOS^D^'^COCOOtOCOCO'-l'-H 



^OtNOOOOb-COt^'^C^COC^'-ti-H 



Oi tDrf-^t— cO-^030COOi-HrfCOOCf-<-^'**M05t^OCOO'-'-^OiOC^Tf.— i05»-l 

CO OSOCOlCOOt-C^OOi— tOlcDC^GOCC-^t-OOJOOi— lOiOOCDTt^Tt*.— iCS'-COCOC^r-- 

•^~ ^-^a^co"oi"»o"^^^-^'(^^' »o c^^i-Tf-To CO* 10*0^0 oToo r-Toc^cxTo ^ or ■^'"r-^-^*"'-* lo'co" 

O iOo:)CSr~^0'-'OCSiOOf-'(Nt-^*-«cCC:0(N:DOCO^OCSt--COt^OO<MOiO^ 

Tf .-l':J^cDOi.-'OoOl-la'COooo(^^oo^vr:lc^oo^cDw:'co■^.-^cD^-t^co01-H'0 



f-i»-«»-iC^r-tC4-<^CO<NT-tcONrNfN'-1rHi-lT-n-inHiOTPCO»OTt*COC^ 



a> C0iC'-»»0O'^rt'C0»J^'^'^O»O.-Ht--CS00CDOasC0C^C0C000t^'-HC0'*<-'C^O 

CO C»CDCOt-hi^OiCi— t'^OlOiO'^OlCOOOOSO^Ol'OCOCO^HOitOtOClcDcOC^'^iO 

CS C'lTruDrcc;iOOC^00TPOtOi-<l--C0O--ii-Ht^0:i00OO(N0i^'-'05.-'iO(NC0 

oi" cooTc^'io co'«^'ooc<rt--^o c^Toi ^^o ''t'cD '-^"r^^.-n'o '^ 

O r-Hio(Nr^OOOOC^C^OiC:3aiC^iC.-*TfOiCOl--CD»OTt<CO'<*'iOOCOCTJ^-icDOGOQO 

CO CO^t'-QOC^iO-^t^t-'-HiCOOt^iOl^COiOTT'COcOt-OlCDt^^rfOlOOTpOUD 

as ^isj^w^TGO orrco'aio'o ^^^o ^^occo"*-*'"o c^oaTt^Tco »o »rf 

t'- »-t (N (M CO CO (N <M to (N 1-H ^ CM r-i ^ 1-1 ^ ,_,,-. ^ 



O C000C0»O-^"0»OiO.-iOOC^t^C0t"-C0O0iCC00a0CDC^C0'-'OCS0i(3iO'-<i-< 
O CO-^r^OOOOOGC-tfNOt^OOOOOC^OCOiO-— tCOO*OtM.~^COCMcDt^a5f-iW 
Tj< O(N»0t--C0Or-'^OCCC0t-TpC0050iTfCC'MOt^C0'^"^C0r-(CDC0C0'— 1.-4 



T-it-^COt^CO-^tO-^COOSOi^Ot^-^CMCOCMr-ir-t.— I 



cob-cor^-^'*<ooO"^oOio»Oi— ir-oi04.-(cor^Oit^'-**cDooiOiiCTfiOTi<oot- 

.-<GC^iOt-'>-'-— "OOOCM'^OOr^COC^iOCOCOOO'-'-^'— <OC0-Tf^0CC0'^0:>»0c0t- 
■-iTfC^lcDC0Q0C0*0t^0SI>O-*.-i-^ait^O01O>0t~-'^'-iOcDQ0r-i.— iQC'-''^ 



,—1 I— <iO»-HTtiQOCOCOC^'— i^^CMCJS'^t-^uOcOCC^OiOCOCMcDOOlCOO'-^'tOC^iOi— I 
CO COcOt^cOI~-OC005l^!MOSt^cDr-.-<OOScO-^t^ail^O(MOCT)CD<M0001C^-^ 

"* ,-(cot^'-"t^OJco30t^coosGcoot^u:i-*occ"^'-ir-ioooir-i"^r^ooi-toi> 



IC^kOiOCOWCOCMCMT 



-^ CO CS Tj* CO N T 



(Nt--C0C0a-(N'^O'— iCOt^'-*t^OOr-iOt-»cpQO(MCO'^*0-^05000'-'CCt^CM05 



Dc^^oocor-oaoCT-^fNai-^OTT'^'^c^dO'— 't^T 



^ ^ ^ ^ O -^ •— ' CM 



OOtNuOTt'i— tO00'X>-Tj'CMt---O'— icOi-tOiCOO'-''— '>— 'lOt-'-^CMcO-^Ol^XCOO 



t^OiO-— 'CN05(>JaoooiOt^r- 



r-< r- CO 



)OCOiOCO(NCOOOCOiOCOtOOCOO'^--iOCO 



CMr-oocC'-*cO'-<cD*o-^»ocMCMO'— •ooosOiOiu^oocn-^c^O'^oco 



f-HCO'^—'COOTfOCOi— <OOiCNC5'— "iXt--CS-rpr-iTf<0'-iOTPC'<t-t*-4cOCOCf:'— < 
^'oDCo'oTo oT'-^'oOCO -^00 CO"orco"'^*"r-H"od I^^O lO'rt^'-^^ CO 



i-(r-<C^i-lCMi-tiM»0'«t^CN'-<CM--ii-« 



l^OO>(Nc00105"0'«*'COI>-Tt<OcDO'-<0>'-"<J*00»0 

3O5t^u0'«J*COC0CS00 



:Oi-<'-'iCiCi-<CDO5<M00 



i-f .— ir^O»CiO-— fCO-— tcO-— iOOOCOi'-<'^GO^-OOi»OCM-^COO'*<M*OCDC^Tt<r-»-^ 



COcDO'-*OOCiOOiOS030iasoOO 

i"t-^o5CM'ooio6cot'^co 



CO 't'Tt* CM --t 



Co 

* o 





10 


c 


Vh 


C-i 


^ 


^ 


^ 


(N 


u> 


(M 





































» 














3-0 


^ 




3 


C 
P 




a 




10 i^ 


§ 


CSIO 


(-^ 







^ 


00 


.-H 


rt 


rt 


— 


c^ c^ w 



-ujOiOOOOOO 

B a- ):: a; ^ a; o^ a> a- 0'^'u'0't^'C0't:3'C'v:?'u!'t:?'0 
t^3>q3u:D3 33D^^^„^^^^^^^ 



i-ii-irt.-H-H,-i.-.rt-<.M<NC^C«N(MC^M(NC^eqcOCOC»5M 



STATISTICS OF INCOME FOR 194 2, PART 1 



177 



CC CO CO CO CO CO "^ "^ "^ "^ -^ ■«**"*"<** -^ "^ »o lO 



N CO -^ lO <0 t-^ 00 Oi O *-( C^ CO ■^ 40 CO 1^ 00 
lO lO »0 UO »0 lO »0 lO CO CC CO O ^ CO CO O CO 






■*j< cx» c^ c^ '^ r* 



1-t O Tf (M lO CO 



w ooM oo r^ 

iOCOOiOCO ic 

■^ CO CO CS 05 CO 

»o'odc«f t^c^fccT 

■^ SoO C30 00 »0 
t^COCOOCCOCO 



CO 00 t^ O -^ -^ Oi CO CO C^ lO ■■ 



lO Oi — COCOCOTfCSO-^OO'OTj'cOCO 



-00CDC^dbOOC^»^^'^<MC 

o oT^r-T^" 00 ci co co oo t^co co c^i'Tjr 

t^ ^^0S'**'C000OC^>--'03r^O'*J'<M(N 

00 c< i-H io lo 00 a> o o »o *o >ir 1-t Tt< »-t 



O CO Tl< CO Tj< CO 



00 t> t;^ CO C^ ^ 00 CS '^ —' CC 05 C< -i 00 
i-H 05O'-HO'^tCOt^»0<NC0C0i-(C<I 
CJ CO CO CD »0 CO lO lO Tf C^ CN 1-t CO 1-H 



COCOCOTf(NOiGOOS 
OSOlOrJ^'-HcOOGO 
WCOiC'— 'OiOCSCO 



t^OTfTfCOt^OO 

SiC CO Oi to Oi O 00 
t^ t^ Oi CO C^ '^ O 



"*.— tC^OliOkOcOOO 

co^'^iot^eocoiM 

I^r-t-^OOOO'-^lOOO 

t-^ oc TfT iC cs tC t^ CO 

00Tt^C^t~-.CDCOC^CO 
COCXNOSQO-^iOCO 

N csT 1-H lo" r-T i-T 



cot-ooi'<*-M(Mcoo^oo<: 
cooiO'^Cirj'C^co'^Trooc 

0»-0 03t-hCO.— tCD^O'— «t-c 
'co'o'TfH-iO-OO'— r,-ro"C^"'^".-H - 



. . . :> .-4 00 c 

CO 00 CO »0 C^ Cfi *C CO -^ 00 t^ »o I 



:)Oi05-HOoot^coco.-400'M'(»* 



NCS1005»OCOCOCO 



CO^OCOO^MC^Tj* 



CO N 00 »0 lO »0 CO O Ol f— ' O »-« OS o 
CO CO Oi 1— ■ Oi 1— ( .— I Tj< Oi CO 00 o »o ■^ 

»o w r^ CO »-< cc r-i '(T lo CO cs c^ I-. 



00 00 CO CO 00 ''J* TP CO 1-4 



N'-HOOOCiOOCO'— lOiC^IOOS 
COCOt^iOcOcOcOi-HtMfN'-irJ* 

cococ^t-oocO'-'t^cor^'^ 
*o r^^TjT ic '^^*" .-T ^ 00 *o iCi-r lo 

C<ICO'^GCOOCiOcO(M(NiOt^ 
COCOC^'-'iOOS-^t^t'.-^'CDO 

cM*"i-ri-r^'ci -^T^ CA i-T 



Ocor-oo^o-TPOs-^Ocooce 

c^ccco'—aiO(NCXiOfo»o-^ 
-^cococccO'X^oaioscr-ocoi 

lo Oi »o"co~co I— Too"'— ^""^r-^oo o" 

gOOCCO'^.-HOOOOlOcO'O 
c^a>cs»ocoooc^ooo"Jt*c^ 

■v' cf rH CO*" co" --r I-T w cf I-T 



CO CO oco -r^ CO en CO Tj< TT r^ ^ ^ lO 

O Oi 00 — ' CO CO Tji cC Q 05 00 CO a> o 

t^ OO TT to .— ( Oi CO 00 CO CO t-- 00 o c^ 

00 oi c£rrCc^Tjrc^-,jrc^*'iC^c3"i> 00 

00 N »o CO o --' -^ o CO 00 ^ r^ -^ o 

•rt< CO -^ ■^ r^ t— 1^ r-^ Tf •-. 00 ^ »o CO 



■^J* CO C^ *0 i-i OC t* CO CO f 



HcOi-'i-I^COr-COCS»OrH.-( 



rococococooo-^cwoic^icooo"^ 

C^OC0«'rJ<C0^»--05^CDC000 

coo;i-''>*c^oococo-^coi-Hi-t 

CT CO CO" O CD '«*''co'" F-T 



NUOOOOOCOC^C'lTfCO 

lOcsr^iooC'io^ooiTt* 
t^aicoo5Trr^»o(NTP 

i-^co'cO CS^C^'od ^'(M^iO 
C^C^iOOi-^cOOi'— 'Oi 
C^CMOi-^OOOi-HOOCO 



WOSt^iO^iOTt*C0C^ 

05c^osoo-^-^r~-ooco 

Nf-HCOC^'-tOCOOOM 

cf CO* o oo" CO* |C T-T c^" os" 

ococoooscoci^r-- 

N cs 1-^" lo" I-T ,-r »-r 



■<** r* lo Q^ CO CO »o oi c^ oco co^- 

eo lo »o c^ CO u:) CD ^ CO Tf ^-i CO o c^ 

O ^ »OCO '^ »0 t^CO 05 O O 00C3 o 

CO t-^Ood COC^^COi-^- 



iO ^ ^cow^^^ 



00"^c0-^Oi»Oi-iC0i-H 



r- iococ^oor>«c<JcocD>oocooico 

05 CO 05 lO C^ O •-« O: OS --H lO r-H OS I-" 
t^ Tft^Tpt^iOOsOO'^i-ti-t 



■a« -s 



o o o o o 
;qooo o 



I lOOOOOOOf 
'O^OtOOOO>0 



OOO'-'C^C^C^-^iOt^i— ' t- t- }-i 



a c a 

3 3 3 
poo 



o a:i o^ 

c a 3 

3 3 3 
ooo 



■ccco 

3 3 3 
3 3 3 3 
o o oo 



3 3 3 
3 o o 
oo 



__g o-". 



Oki^OtoOOOL 



Q^ ZJ Q^ 

g 3 3 C 
3 3 3 oJ 
OOO o 

o o o o 
oo C' o 



S5 



SZ 



— .S a^ 



«3 - ^ ^ £■" 



CB'2 



oa 





"fn 


*o^ 


w»0 »o 




IC 


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oj-n 


■n 3 


^ 


o 




3 3 


3 


a 




B,n 







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3(M 


•o 




hJ 


OO 


1-1 •-^ 


_! 


tq 











C) >C <N ' . « 



3 (="o c fc'O fe'O 

) a 3 3T3 3-0 3 

:>o ^'w 3 3 c 3 

3 c^ »c r^ 3 lO 3 »o 

1-1 .-i r-H t-< « cs c^' ci M CO -"joai 



C3 " 

3-- 

-Jm 3 o 



^ lO CO t^ 00 05 O 1— I C^ CO -^ »0 CO t-- CO 05 C f-4 
COCOCOCOCOCO'^Tj'-^-VTjt-^-.^-^'^-^iO »o 



M CO Tt* iO CD t* QO OS Q f-i C^l CO -^ »0 CO t-- 
U3 kfS iQ lO ^ u: kTd iC ^ CO CO CD CD CO CD CO 



178 



STATISTICS OF INCOME FOR 1942, PART 1 



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180 



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STATISTICS OF INCOME FOR 1942, PART 1 



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184 



STATISTICS OF INCOME FOR 19 42, PART 1 



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STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 194 2, PART 1 



187 



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STATISTICS OF INCOME FOR 1942, PART 1 



191 



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5 under 4 
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CO 


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192 



STATISTICS OF INCOME FOR 1942, PART 1 















^x:o 



.-H CI CO •* "3 CD r^ oo Oi o -^ c^ CO Tt< "0 o t^ GO Oi o ^ c^ eo Tt< »0 <£M^ 00 Oi o 

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C^00C^i:DrfO'*O(N'*'*'^aS'<f»Oc: 



I O <X5 O X' -^ * 



i-i^COiOO«DCOCOOCC'^cCiC-^'^-^COCCCN(N<M^r-u:)— *C 



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■^OOiOt^C^CCOiiOOsO'^OOCOt- 



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JOS'— ■COrrCDCDOOCCiO.-'Tf'^ 



t-- (M CD CO O - 



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t-HTf't— OOCD-^OO^COOltOiOOOlCMt— lOOiCOOCDCSCO'— 'C^CDOO' 
t-C^iOOClOS'— >0i0100tOO"^— 'C"!^!— lOCCOcOt-HOiOS^Tf-rfTrO 



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CO C000OCD'OOO(NOC0CDC0r'O.-'C0'^fO<NOI^-^CSC0O'-H-^(NO 



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loor. i^-rT^o-^-— 'C^=caiioh-ooi-ioc^iot-or^c^»oooo»OiocD'Tt* 

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■ ■"lOOOI-'COCDOO— lOOOOiOO^OCt--— ■CSCOO'^'OaicDOCO 



CiCCCOClC^t^iCGOOir-OCDCNi 



■'OOOC^'-'OcO"^OlO'***r>-rP— -lO 



)C0C^<Nait^O<M-^'«*'t^OCJiOCS^iCiCC0iO(M00t^CDl-^CIC0 



CO ^ O »0 GC CS 00 ' 



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J-rt't^'-HCOiOiC-^TrcO'^OSCDOSiO-^COCOC^Ni-li-Hi-HiOCOC^CO 



Ht'-CDC^OOOOTt^C^COCDCDC'lC^OlTj*'«*iOCDOI>-CO». 

_ . _ _ .__ .■'r-'— '^fjcoOir^cO'-»cD-»j"ccocicDt-»aicocot^ccc 
CO oo^-oor-io^'^'<*'r*cDoi>cor^aiiM.-(occ^CNcooOT}*<MOcoi-^oc 



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■< C^ CI (N <:£ CD t^ CO = 



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STATISTICS OF INCOME FOR 1942, PART 1 



193 



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194 



STATISTICS OF INCOME FOR 1942, PART 1 



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{2 



STATISTICS OF INCOME FOR 1942, PART 1 



195 







•^ 


CM CO 


■*iOtO 


t~ 


00 050 


;:3 


CMCO->J<lOtOI>.0000 — MCO-'f'lO 
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to ■* 
t^oo 

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CO TjT^ 


to 


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19, 756 

39. 870 

27, 628 

20. 022 

14, 162 

17, 169 

11, 748 

9,659 

8,170 

7,684 

7,025 

6,376 

6,048 

5,340 


a 

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987, 472 
374. 513 
521. 476 
168. 258 
917,498 
745, 364 
487, 285 
770,001 
876, 920 
009, 558 
794,072 
172, 722 
426, 975 
554, 773 


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cm" 


561 
939 
1,103 
584 
595 
870 
621 
484 
392 
304 
274 
242 
205 
235 


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7,458 

10. 859 

10, 507 

4,788 

4,431 

6, 121 

3,972 

2,753 

2, 124 

1,539 

1,301 

1,081 

878 

958 




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2.601 

3,352 

2.830 

1.138 

924 

1, 123 

617 

368 

251 

163 

124 

94 

70 

71 


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22. 649 
26. 645 
12, 405 
9, 039 
4,214 
16, 079 
12,394 
9,658 
8,179 
7,807 
6,379 
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5.095 
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34. 016 
65,110 
48. 225 

35. 774 
28, 989 
34.117 
27, 414 
23, 760 
21,441 
19, 967 
18, 475 
17. 005 
16, 101 
14. 998 


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raxable individual 
returns with net 
income: 
Form 1040A (est.) s. 
Form 1040: 
Under 0.5 (est.)- - 
0.5 under 0.75 


(est.). 
0.75 under 1 (est.) 
1 under 1.25 (est.) 
1.25 under 1.5 


■o 

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(est.). 
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2 under 2.25 (est.) 
2.25 under 2.5 


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2.75 under 3 (est.) 

3 under 3.5 (est.)- 
3.5 under 4 (est.)- 

4 under 4.5 (est.). 
4.5 under 5 (est.). 

5 under 

6 under 7 

7 underS 

8under9 

9 under 10 

10 under 11. 

11 under 12 

12 under 13. 

13 under 14 



rt cMco Tj-wto t- oooo — 22;*;2S — SSSScmcmSn 



196 



STATISTICS OF INCOME FOR 194 2, PART 1 










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198 



STATISTICS OF INCOME FOR 194 2, PART 1 






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Total, nontax- 
able individual 
returns (68+ 
69). 


Grand total, indi- 
vidual returns 
(51+70 or 72+ 
73). 


With 

8). 
with 




3 fc'S 


1.5 under 1.75 
1.75 under 2 ( 

2 under 2.25 ( 
2.25 under 2.5 
2.5 under 2.75 
2.75 un ler 3 ( 

3 under 3.5 (e 
3.5 under 4 (e 

4 under 4.5 (e 
4.5 under 5 (e 


vidual returns 
t income (51+fi 
vidual returns 
net income (es 


.2.9 

3 s 

Hi S 

is 


otal, individual re 
and taxable fidu 
returns, 2 with nc 
come (72+74). 






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-14 



202 



STATISTICS OF INCOME FOR 194 2, PART 1 









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coo-— 'OiOOOOOCOiOGO^dOii— «COt>-COOGOC^OOi050C40t--.CO'— 'CSGO*00 



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__ _ _ ._ __ .. 100i050C40t--.CO'— 'CSGO*00 

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lo" o c^ o 00 u5" c^ c^ 05 CO ^^ w oT lo CO o CO c4^ c4" r4" i-h" t-T i-H 



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(Mr--c^cooooc^^cocOT— -*r^(M';Ococ<ioO"*iM(Niooor^co.— iCS(Maoosoii-< 
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i-Hi-i,— CMC4CMiOCOCSi-iCM<M- 



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\o coor)cr)icasCTJ'^cDr--^"^Oi"^co.— 105.— 'iciOi— tcoO'-'CD.— '(MGOcO'^iooico'^ 

I— I c<»oooi"OOcot^cci.— i»OTj<co-^r^t^c<ir-ojoscoCM*ooi^co-rj«Tj<,— icDOicDoo 

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^ .-H CS CM CO CO M N »0 CO C*^ .-H rH w 1-t r-t w ,-i 



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ii-H CM CM.-I t-H 



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CM CJiOiiO.— 'THt-HOr-GC.— ■OO'^OcDr-COCOCCOiOcOiOOOiOCMr^OO-^.-'OCMCO 

CD cDC0O.-t01»Oc0iOC0Oc001Q0OO»O"^CMC000C0C0'— 'OlCO'OOiOO'^COCO'^O 

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to Oi CM O 



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COt-'^COt'-r^^OiCiO^COcDCM y-i 



o 



3 • '^ -O -H ^ (N lO <M ' 






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.-H Mco-*«o;Di^oocno-^c^w*'n:Dt^ooo>0'^cs«SSSSt;9SS2«S3S2S! 



STATISTICS OF INCOME FOR 1942, PART 1 



203 



*0 COb-OOOS Or 



C^ CO -^ lO CD b- 00 0> O '-' <N CO -rt« iC CO h- 
lO iOiOiO»OiO*0»OOCDCDCOcOCOCOCO 



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1 .-- «0 00 

^'' co' OS ^"^ Tj* N -^ CO oi r-T 



t--r-i005C^>000'^iO 

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C*»OCDOC0C^^C>l^O 



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W Tf 00 t^ 05 O lO CD -^ t^ lO O »0 
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204 



STATISTICS OF INCOME FOR 1942, PART 1 



li^ b S 



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{2 



STATISTICS OF INCOME FOR 1942, PART 1 



205 






eO'^iO-^GOiCr-itCiOOOOlC^OCC'— 'OifOOOlC^Tt't--C^wr-.00(NC^05COr 



^ O 00 00 i^D O r^ CO Tt< lO t^ QO IM c 



-Tj^ior^.— <o:0— c^iooi05GCOt--Oicor-.— ' 



■^■^oscO'— 'ccr-t— Ococcot--ooMC^»Oi— •— icoc^r^cDic-^r-t-i— I,— .CSC 
r^ -Tj^ oT cc r^ --h" .-T cc ^* oT cc o ^* CO t-T c^ »o o* o 1^ 00 to -^ 

.— «oo-^c>iOi'*tCC<ir-taocC'^occocO'- iiocO'— "OOr-^-^oc^Ocooot-cDOs 

^ ^* CC lO* C© CO CD ^^ Cvf t^ Tf" C^ -'^ CO CO ci" c4" C<f -"-T i-T »-h" r-T C^ 



ir30cococrt^ajr^Oit^-^Qr)r^coco0500co^^ro"^cocO"<**--'0050r-"^oco 



O— — — O— I 



■ o-— 'r-rt<<:oooaiaor--r— icioococo-^Oicoioioio.-H'^ocsco 



COt^t^CSfM-^Or-r^COCCOiOO'^'-HCSOlTfi— 'OOcDi-tOOOr^cOOpO'^'^Oi-* 

^3^ lo c^ »o" c^ -H* T3-' irT o 00 -^ ^^ CO --^ oT -rf (^f -^a^ -^" CO o 

00»OCO.— Or^C^tNcOOX — ^0iOO:Or^C0C<»000000cCCDO0s00CM<MOC000 
^0i»O-^-<**Tt-0500fCiOr-HC0^'-'00CSC<ICD^*Ci(McCCD0SOt^O^(Na)<N0i'^ 

^ oT c^ c4" c^ r^ cc CO CO o 00 r-^ oT h^ r-T oT lo* c^ o cT t-^ CD urT lo oT c^ ^ 
1— ic^Tt^cot^r-cot'-'— 'iocs>--csi— ii— It— (1— I !-<■.-(.— ii— I 



t-^ r^OOCOOOCS-^^^COWOiiOiOOcOC^-^C^OiCOCOt^COOOOt^COiOOOOOTt^COt- 
t-- OS-— 'COOcOOSOcD'^O'^QOOOOcOOOOOSCO'-HOO'^CO'^iCi-^'^t-iOt— Oi'*'^ 



^■^1 



'^ooojosc^oooooosTPMoo-^osr-ooiO'^'-'oocDiOTtHcOi— ticcocoi-H 



i>.OOX'i0c0-^O^"^c0i0C0C0mCSCSi-Hi-H 



.-H.— IT-.CSCOCOCOCSCSCO' 



Oi — I r- lO r- i^ 



'-*h-Tt<'^aicoa5CS'— 'h-r-o^»Ot—co"Diooo.-HOOh-'rt<cccDcoco 

.. O -^ "* CO CO CO 00 CO -^ CO '^t* r^ (N 00 CO OS 

Oi-^OOiiMOSIr^Osr-'^cO'MOiOiCOr^ 



i-H .— (OOTfTt^ooir-Oi'^oaioO'-'i^'^iMc 



OOCi— C<I.— 'OSOO— 'OO— '•— 'COCO 



^ cs -H ,— o o r 



^,_Hc^cocccococolO^-lClOooo»oco^^^^ 



r^c00sC0C^00<N--^O00(NO'— 'OSaiCO'^J'cO-H^CifNh* 



joocoi>-cooocsio— *r^"^05»o.-".— loocoooot^r^coc^c^-^-— 'Oiccoiooi' 



1— .— ■CS(MC0COCOCC00COn'C0Tt*C 



J Tf CO Tt* CO CS --< 1-H 



'^COCS'*iOCiCOCOcOCOCOOO'^tO--^OTt< 
»rair!)ry-i-rtr^-*cccs:niccoiooOt— '»o ^ 



1— ' O^OC^iOOOC 



oOt— ■'Ococor--'— 'C^-^-^^o — r-OTt^-— focoti^ocos 



r^ c; CD cft r^ t 



.Tt^cOiOCO^COCO'- 



i^Oitooiioooscotcoooi'—'r-t^ 



cDC3ioiccooiCSOfOCSco-^Tt<t--"^Oit— aiOC5coocscsor--ccco.--oeooic^ 

r-i"^X'"<^t-r-t^CScOCS'— "■^COOOCS-— ■OCCCSOiOOOCSOcO'— "OuOCOOrfO 

tJh" O lO* c4" Tjl" --J" "^ lO' O I--* CO C^ CD -^ 00 I^ CO O Ol" 00 ^^ CO lO iC 

.— ' w iM CO -^ Tt* ^ CO -^ X CO CO C^ C^ i-H .-< »-t .—..-I .-I 






t"-05coocsaiCS'*coai'^»0'rt<aso>OicDcD--ou::coi^ooioc^f-rt*oocsco'^t^ 
moi— '1— c^coio.— 'cotocscoO'rpoooj^cicioaocoio-^oO'^oo-rt^OiCr-OiwofN 

iCO(NcO'*CS(N00--«05C0l-^00iOO'— icOI-^CSOit^COiOCOeOO»OC^CO»-i 



l:^(MCOCO^C^OOi-<J<'^»OCD30>dOCS.— ti— t 



— .—.-hCSCSCS-h^wW^ 



300^0liOOcD^^^(NO^OcOCOlMcOOCO(N<NCS-^Or-0'^ 

. ^-cD"— 't^co^t-Oiooit^r— fOt--Oiro— 'oocococo.— it--oocDcDO"^ 

SCDt^COI^rfcD^t^TrcOCOCSCSCO'^iM'M-— 'COCSlMr-'>*"00t^-— 'COO 



c^ CO r^ cs 00 o -^ CD '-' t^co ^ t'- o»o c 

'^ h-CD (MOOC 



icoir-"^coh-^Hr^t--ocO"rf-^cN»oh-.0"^oioomroiocor^ — i^-^-^cocoooeo 



lOoso'T-H.— <,— lO-— '-^cowooo— tc*^co— 'OO-^oocor-oscO"^ 

.-H C^ <M CO CO CO -^ '<*• CD »0 CO CO '^ CO CS <M r ' ' 



_4 r^ ^ >:f ^ 

»JOCOCSCOCSIMt-hC< 



Oi CO CO -<^ CT> : 



• c^r-— cDOir^rf- 



-COQOOCCOC^iOOOiOCOCOCOOOC^^Tt*-^ 



. .OTOdOl-^CDO-^COCDcDr^O"^^OcD"^OiaiCOOOOiO:iOiC^aiOOOOS 

CS.— (CDcCCMt--t— lOiO'^COCDC^COOcOiOaiCOCDTfOOCOiOOSiOt—'^CDTr'OOCOt^ 

TtiOOOOcOrOu^C^tOCOTt^OlOCr— CDOiOOO-^QOi— 'tOcOf-COiCC^CD^-Or-CiCOCO 
CN'MC0<NC0^0C0l^^00OCD»Oa)0Cc0<N05r--I^00cDiC00Oc000*CC0Ne0 



hcOtP^^O^CDOCSCSM^.— •.— I 






CO OIOO-— 'r-cDoOOf^OOJOih-OOOcOCSi— iiOCfll-'.C^r^iOCiOCr-'^PO'^C 

Tt< C0'-'coc0 3ir-r-a5a>csocs»ococs'^as'— "icoit^cDcD'-^cocr'^cqcsT 

.-H 1-. O "^ O O CD CS (M O ^ 00 -— ' CO CO lO W5 CS (N .-• — 



i(McO<NC0(MCS(Mi-<C<l^ 



i>- c^oco— i-^ic.— I.— ic^co^HCD'-<^coc^c^ic^Tt*aiiooicDaiO'-H»or^oiOoo»coo 

CO 05C<ICOC^'»COOCOO-:fCDCS'-'COOC5Tt<tO»OC^TfO-^COOO'— 'OlO-^C^OlCOOi 



lOOCOr-Ht^-COOOCOiOTfCOt^'-HCOiO'^.— fO»OTt<COt>-OiOiJ 



JtNC^OOi— OcniCmcO'— '•— lOOC^OOOOOOC^CO-— "OOlt^OS 

._ ,-'0:tCOOO"^r-003C^OO^cOi— 'O'^^COcOCSOOr- 'tPOi— 'CC 

^C<l-*-<^t^a>OOOOOai"<*^COt^CD^TjHTtHCOCOCOCSCSr-(OiONCDCOCDCO 



1-1 '^ X OT' O O CO C 



iOcor^'^x*o.-'^r--osoo(Ncot-ooo-^oo-rt^ococcor^O'— 'CDio(NcDO-^coco 
co>oocnoiooor^Tt*tociior--u:>'^cacoocsr^ot^r^a)00ir-^-*'^r--r--<N 

iOoO^»OO^COTt*CJ50a50»OOir^'*OiOiOOO^COI^COCO»0(NOOCS0^05t* 



00iOCO":tr^CDCOcOcD'*'-^— iCO(Nair^t^00Oi(M(MrOOlO5^CMTf<'tt'C0C*^iC(MOi 

lo.— (T-.r^oocoaiOiOTfi— 'Or-c^r-ocococDCios— lO'— cococo.— •COO'— lOO 

COCOiOiM-'J^.— .cOO':NOlOCSt^Tj'ioa;Ci^CSt--COiOOOiOOiOOOCOCOi— tio 



--Hi-Hr^cocj:oiocsr-oocO''*'cooioOi^ir:)-'^(NO'^'--'W»ococot^i^(NO^r^oo 

t--COCO.-i'M(MC^O^ — CO(NCDOO-H(MOCi»CCOCD(MCSt^COCOCOiOOOCOT-i,-H 



12; -oo 



1— lOO'— iioicioa5t^c^oo»OTpao»oococcc^ics.-<.— ii-H 



cscoooTp'^i:^t--cccD'^cO(N f-i 




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,-lr-i.-(.— li— (C4'MCO"*»OcDt^OO 



■ a> oi CD o 

to "^ lO lO 

COCO'^-^'^COt-OOOl'— 'r-i'— ti-i-— ii— iCS<NCO-^iOC 



icoTfioot-^00050'— iCScO'^"^cDr-xo50--«csco'^»oeDi>.oooO'— iWcO"^ 

r::;^,-.r4^^.-..-<^T-.(NCNCSCq(M(N(NMC<l<NCOCOCOCOeO 



206 



STATISTICS OF INCOME FOR 1942, PART 1 



^ e ~ 






^2s 



Z-o^ 



^J=i 



"Z-aii 



lO CD r^ GO O O --H C^ CO "^ lO CD t^ OO Ol O «-h 
COCOCOOOCOTr'^"^TP"^'nfTfTf''^"rfiiO iO 



d CO ^ O CO t>- OO Oi 



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lOlMCOCSiOt^cDfN 

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lO ?0 t^ 00 05 O — N CO -^f "O CD t^ 00 0> O f-H 
CO CO CO M CO ■*■*■*•<»<■*■*■* ■^ ■* 1< lO "O 



CO TT »0 <0 t^ 00 OS 
lO U3 O to to *0 kO 



STATISTICS OF INCOME FOR 1942, PART 1 



207 



Oi-fC^co-itnocor^. 

©COCOCDCDCDCCCO 


00 o> 

CO CO 


o 


t^ 


CM CO 


S 


!2 






1 CO 

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CO 1 
CM 1 

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r^ 1 

t^ 1 


CM 

CO 

s 


S 

CM 
CM 

So 


2, 958. 333 

1, 585, 720 

1, 032, 7.59 

560, 935 

759, 518 

602, 566 


128, 838, 349 
12 1, 720, 020 


03 
CO 

oo" 


1 

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00 


to o 

i 2 


CO 
00 


CO 

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1,375 
669 
393 
196 
236 
157 

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<M 00 

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1 CO 00 t^ 

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130, 952, 771 
130,952.771 


CO 

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53 

CO 


3, 947, 131 
1, 447, 500 
1, 350. 434 

759.129 
1,133,872 

325, 242 


236, 697, 349 
"751,723 


13 235, 945, 626 


E: 1 o CO 

s n - 


S 

CO 
CM 
CM- 


i 

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1,844 
615 
526 
203 
351 
88 


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CO 


164, 164 
595, 598 


00 00 
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1 t^ 

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; i ; : i : ; i 




i Is 


to 1 
CO 1 
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CO 


CO 

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602, 863 
255, 027 
288, 081 
208,013 
330, 143 


00 CO 

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>o 

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CO 


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82, 338 

81,8.36 
502 


CM 
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CO CO 1 
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CO CO I 

|C. ; 


O 
CM 


o 

CO 


3, 314, 621 

944, 876 
1, 703. 747 
731, 283 
714,958 
127. 676 
154, 666 


66,515,178 
12 336, 222 




00 O CM 

CO 00 CO 
00 O CO 

2 5 " 


CO 

o 


CM 

E' 

00 

CO 


1,562 
401 
654 
2.54 
219 
36 
36 


— 1 N 
So S 
of 


CO 
(M 

CO 


151,859 

151,377 
482 


o 

CM 


o 


2 under 2.25 (est.) 

2.25 under 2.5 (est.). - 
2.5 under 2.75 (est.). - 
2.75 under 3 (est.) 

3 under 3.5 (est.) 

3.5 under 4 (est.).... 

4 under 4.5 (est.) 

4.5 under 5 (est.) 


Total, nontaxable 
individual re- 
turns with net 
income. 
With no net income, 
Form 1040 (est.).* 


03 3 

lis 


C Cro 

Z-B + 

-*^ 03 O 

Co 

p+ 


Individual returns with 
net income (51+68). 

Individual returns with 
no net income (est.).< 


s 

3 

^a 
l.a 

oj C 

03 .tJ 


Total, individual returns 
and t.axahle fiduciary 
returns, 2 with net in- 
come (72+74). 



> ^ CI CO '<£ U3 CO t^ 

>CO COCO CO toco CO 



208 



STATISTICS OF INCOME FOR 1942, PART 1 









^^ N«'^»OeDt^QOOSO»-*CMe»5-^iOtDt^QOOiC5.-^C^COTflCOf^on050^C^COTt<lOCCt^OO 



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STATISTICS OF INCOME FOR 1942, PART 1 



209 









O r-< 



o CO CO lu? 1-H h- lo 1— I cc CO o 

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1-H 10 Oi CN O 01 CO tT 010 i-< O CO .-H 

00 1-H ic I-^ CO 01 05 CO 01 1— ( CD lO 00 CD 

O Ci ■* 05 CO 00 O t- 10 C^ 00 C5 Tt* c^ 

CO C^CD"^CD~.-^C0r-^O5CDCOC^.-ri-r 

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210 



STATISTICS OF INCOME FOR 194 2, PART 1 



i;i5 






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STATISTICS OF INCOME FOR 1942, PART 1 



211 






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212 



STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 1942, PART 1 



213 



ro cs f— 1 1 III II 




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123 

230 

280 

--- 

705 



1^ 

o 

CO 


1,756 
123 
230 
280 

"" 35" 

70S 

6 
5 


CO 


4,828 

1,083 

1,416 

370 

201 

35 

11,355 

ioe' 

5 


00 

•o 

CO 


100 under 150 

150 under 200 

200 under 250 

250 under 300 

30(1 under 400. 

40(1 under 500 

500 under 750 

1,0(1(1 under 1,500 

1,50(1 under 2,000 

2,00(1 under 3,000 .. .. 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over... 


o 



214 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 11. — Individual returns, Form IO4OA, 1942, ivith 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. 5-11 

and 18-19] 

[Money figures in thousands of dollars] 





Number 
of returns 


Sources of 


income 


Gross 
income 


Personal 
exemp- 
tion ' 


Credit 
for de- 
pendents' 


Earned 
income 
credit ' 




States and Terri- 
tories 


Salaries, 
wages, etc. 


Divi- 
dends, 
inter- 
est, and 
annui- 
ties 


Optional 
tax 


Alabama 


240,048 
20, 757 
71,216 
74, 763 
1, 277, 440 
117,083 
379, 978 
48, 770 

213,508 
198,016 
238. 939 
112,110 
47, 296 
1, 226, 942 
427, 697 
176, 246 
144, 710 

179. 496 
206, 582 
114,952 
371,935 
767, 103 

703. 497 
247, 134 

77, 774 
348, 863 

63, 609 
114, 974 

31, 174 

79, 084 
579, 296 

35, 414 

1, 587, 427 

249, 788 

24,018 
983, 352 
118, 080 
166, 985 
1, 495, 295 
131, 086 
136, 999 

32,414 
229, 146 
584, 012 

66. 786 

35, 821 
313, 100 
392, 735 
236, 691 
358, 182 

27,716 


385, 039 
39, 863 
116,684 
111,968 
2, 107. 508 
179,529 
647, 753 
81, 607 

318,175 
289, 456 
370, 428 
207, 895 
80, 459 

1, 898, 271 
672, 300 
263, 470 
208, 823 
284, 272 
271, 793 
176,114 
595, 802 

1,163,375 

1,213,929 

365, 506 

111,280 

527, 097 

99, 682 

163, 633 

52, 079 

119,683 

896. 337 

56, 590 

2, 418, 898 
362, 789 

31, 470 
1,617,724 
174, 020 
288, 905 
2, 468, 056 
206, 339 
197, 077 

49, 008 
360, 264 
875. 636 
111,505 

55,067 
507, 064 
658, 094 
385, 039 
551, 139 

42, 301 


1,770 

334 

926 

776 

42, 858 

3,327 

13, 809 

1,833 

10, 447 
4,342 
3,898 
1,053 

834 
13, 920 
2,410 
2,929 
1,144 
2,807 
1,097 
4.055 
6,499 
8, 535 
12.164 
2,183 

626 
5,969 
1,418 

727 

587 
1,007 
9,009 

785 

32, 387 

1, 904 

250 

16. 294 

1,313 

2,446 

24,461 

4,287 

675 

773 
2,636 
4, 5.54 
1,128 

767 
6,957 
5,621 
3,125 
6,194 

333 


386, 809 
40. 197 
117,610 
112.745 
2, 150, 366 
182, 857 
661, 561 
83,441 

328, 622 
293, 798 
374, 326 
208, 948 
81,293 

1,912,191 
674, 711 
266, 399 
209, 967 
287. 079 
272. 890 
180,169 
602. 300 

1,171,910 

1,226.093 
367, 689 
111,906 
533, 066 
101, 100 
164, 360 
52, 665 
120, 6' 
905, 346 
57, 374 

2,451,285 

364, 693 

31,719 

1,634,018 
175,333 
291, 351 

2,492,517 

210, 626 

197, 752 

49, 781 

362. 900 

880, 190 

112,632 

55, 834 

514,020 

663. 714 

388. 163 

556. 332 

42, 634 


241,036 
14, 372 
66. 222 
73, 494 

1. 049, 720 
105,114 
298. 902 

42, 246 

156, 426 

188. 458 

228, 354 

88, 761 

42, 125 

1. 050, 979 
395, 661 
160, 724 
133, 709 
178. 965 
169, 287 
101,312 
322, 579 
636, 657 
599, 522 
214, 178 

73, 783 
317, 464 

54, 062 
102, .589 

25. 250 

71,111 
489,311 

34. 214 

1, 398, 538 

244, 316 

20, 596 
872, 933 
115.794 
143. 871 
1, 377, 797 
108,922 
128, 42.^ 

30, 061 
221, 182 
547.017 

62. 446 

32. 787 
291. 943 
314. 804 
243. 700 
317. 857 

25, 170 


110,763 

4, 350 

26. 427 

32, 975 

272, 847 
33. 154 
72, 937 
13, 712 

35, 129 

68, 077 

92. 803 

34. 822 

16.467 

302. 956 

147, 4'^0 

59, 783 

49, 557 

88, 381 

48, 542 

35, 893 

111,731 

178.276 

220. 424 

71. 824 

30. 074 

101,639 

16,766 

35, 732 

7.065 

25. 076 

143. 170 

15, 926 

445, 061 

120, 933 

8,220 

316, 349 

51,658 

40, 490 

538. 993 

27. 2S2 
61, 074 
13. 206 
93. 220 

201.937 

28, 515 
13. 081 

118.814 
76. 209 
131. 733 
111.732 
9,324 


36. 360 
3.779 
11,055 
10, 508 
202, 134 
17, 189 
62, 187 
7,843 

30, 890 
27,617 
35, 187 
19. 641 
7,642 
179, 746 
63, 423 
25.041 
19, 737 

26, 985 
25, 652 
16, P36 
56,616 

110,160 

115,2.53 

34, 563 

10,519 

50, 108 

9,503 

15,450 

4, 951 

11.345 

85. 102 

5, 393 

230. 421 

34, 281 

2. 982 

1,53. 598 

16.481 

27. 387 
234, 297 

19. 799 
18. 589 

4,679 
34,113 
82, 738 
10, 587 

5, 248 
48.318 
62. 389 
36. 487 
52, 295 

4.008 


13, 128 




3,923 




5.511 




3,377 


California 


145,312 




8,892 


Connecticut 

Delaware 


49, 285 
4,997 


District of Colum- 


24, 432 


Florida 


10,404 


Georgia 


14, 277 




15,117 


Idaho 


4, 540 




102, 61^6 


Indiana - 


28, 545 




10, 846 




7,481 


Kentucky 


8.671 




13.153 




9.068 




32. 727 


Massachusetts 

Michigan 

Minnesota 

Mississippi--. 


63. 028 
76. 354 
16.015 
3.467 
24. 587 




5,688 




6,289 




3, 509 


New Ilampshire..- 

New Jersey. 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 


.5. 105 

49, 381 

2,211 

122. 2"2 

8.999 

1, 039 

84. 901 

5,019 




18. 833 


.Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 


120,590 
13, .371 
5,681 
1,713 
14.395 


Texas 


32. 352 


Utah 


5.043 




2,573 




24.013 


Washington 

West Virginia 

Wisconsin 


46. 643 
11.605 
25, 056 


Wyoming 


1,810 


Total. 


16, 106, 039 


25, 436, 793 


279, 182 


25, 715, 974 


14, 224, 745 


4,912,595 


2,417,302 


1,317,947 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 194 2, PART 1 



215 



Table 12. — Individual returns, Form IO4OA, 194S, with gross income not more than 
$3,000, by States and Territories and by sex and family relationship: Number of 
returns and gross income 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11] 

[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 

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 



240. 048 

20, 7S7 

71,216 

74, 7fi3 

1, 277, 440 

117,083 

379, 978 

48, 770 

213, 508 

198, Olfi 

238, 939 

112,110 

47, 296 

1, 226, 942 

427, 697 

176, 246 

144, 710 

179, 496 

206, 582 

114,952 

371,935 

767, 103 

703, 497 

247, 134 

77, 774 

348, 863 

63, 609 

114, 974 

31, 174 

79, 084 

579, 296 

35, 414 

1, 587, 427 

249, 788 

24, 018 

983, 352 

118.080 

166, 985 

1, 495, 295 

131, 086 

136, 999 

32, 414 

229, 146 

584, 012 

66, 786 

35, 821 

313, 100 

392, 735 

236, 691 

358, 182 

27, 716 



16, 106, 039 



386, 809 

40, 197 

117,610 

112,745 

2, 150, 366 

182, 857 

661, 561 

83, 441 

328, 622 

293, 798 

374, 326 

208, 948 
81, 293 

1,912,191 
674, 711 
266, 399 

209, 967 
287, 079 
272, 890 
180, 169 
602, 300 

1,171,910 
1, 226, 093 

367. 689 
111,906 
533, 066 
101, 100 
164, 360 

52, 665 

120. 690 
905, 346 

57, 374 

2, 451, 285 

364, 693 

31,719 

1,634,018 

175,333 

291, 351 

2,492,517 

210, 626 
197, 752 

49, 781 
362, 900 
880, 190 
112,632 

55, 834 
514, 020 
663, 714 
388, 163 
556, 332 

42, 634 



25, 715, 974 



149, 684 
4,362 

37, 349 
44, 000 

452, 736 
54, 874 

114, 391 
20, 265 

49, 740 
106, 783 
128, 249 

34, 692 
22, 572 
496, 624 
216,079 
88, 730 
77, 027 
104, 753 
69, 822 

50, 257 
161,911 
276, 479 
298, 316 
112,364 

43, 189 
164, 804 
27, 487 
56, 392 
11, 508 

38, 720 
219, 282 

19, 566 

645, 565 

140,413 

10, 409 

448, 214 

69, 825 

74, 946 

723, 455 

41, 583 

68, 182 

17, 066 

121,025 

312,079 

36, 105 

17, 869 

155, 100 

136, 905 

158, 719 

171,896 

13, 939 



7,116,302 



277, 116 

9,486 

73, 437 

79, 147 

924, 28? 

103, 984 

248, 311 

41,363 

94, 589 

193, 465 

239, 93? 

75, 298 

46, 387 

981, 773 

419, 508 

164, 147 

138, 338 

197, 150 

114,440 

97, 761 

315, 740 

567, 853 

622, 523 

217,985 

76, 544 

307, 458 

54,816 

102, 457 

24, 010 

74, 761 

444, 001 

37, 169 

1, 235, 025 

250. 025 
18,416 

913, 248 

123, 336 

158, 220 

1, 449, 314 

84, 964 
122, 892 

32, 277 
228, 416 
574, 868 

72. 378 

32, 805 

304. 026 
287, 775 
293, 219 
339, 661 

27, 179 



13, 913, 279 



For footnotes, see p. 228. 



216 



STATISTICS OF INCOME FOR 19 42, PART 1 



Table 12. — Individual returns, Form 1040A, 1942, with gross income not more than 
$3,000, by States and Territories and by sex and family relationship: Number of 
returns and gross income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11 

[Money figures in thousands of dollars] 





Separate retitrns of husbands and wives " 


Community property returns " 


States and Territories 


Men 


Women 


Men 


Women 




Number 

of 
returns 


Gross 
income 


Number 

of 
returns 


Gross 
income 


Number 

of 
returns 


Gross 
income 


Number 

of 
returns 


Gross 
income 




2,510 

924 

534 

477 
27, 009 
1,436 
15, 889 
1,035 
9,239 
2,991 
3,187 
2,817 

228 

29,193 

10. 520 

1,279 

1,698 

652 
10, 829 
1,777 
9,755 
16, 646 
13, 845 
3,490 

700 
4,973 

264 
1,859 

585 
2,030 
11, 473 

441 

32, 045 

3,299 

196 
17,769 
1,196 
2,895 
20, 133 
4,260 
2,189 

195 
2,643 
5,404 
1,637 

844 
5,723 
6,475 
1,640 
3,373 

357 


4, 553 

2,074 

979 

873 

53, 966 
2,834 

35, 444 
2,432 

17, 303 
5,489 
6,046 
5,990 
388 

59, 073 

20, 869 
2,451 
3,147 
1,135 

17,119 
3,663 

20,511 

33, 979 

31,155 
7,154 
1,062 
9,523 
441 
3,184 
1,266 
3, 563 

23, 576 
701 

60,411 

5,863 

361 

35, 762 
1,932 
6,711 

41, 678 
8,872 
3,684 
331 
5,402 
8,883 
3,488 
1, 859 

11,876 

13, 160 

3, 105. 

6,483 

584 


4,291 
1,055 
767 
1,006 
34, 330 
1,823 

16, 978 
1,525 

10, 994 

4,184 

6,191 

2,479 

262 

39, 580 

12, 576 

2,152 

2,244 

1,293 

747 

2,334 

11,777 

22, 937 

17, 792 
3,861 
1,527 
6,709 

572 
2,366 

938 
2,265 
16,116 

401 

33, 427 

6,026 

111 
20, 984 
2,008 
3,961 
25, 598 
4,835 
2,383 

195 
4,673 
8, 824 
2,036 
1,111 
8,095 
8, 936 
2,598 
3,979 

433 


4,750 
1,589 
. 776 
1,185 

48, 259 
2,310 

23, 536 
1,881 

16, 402 
4.607 
7,246 
3,398 
339 

49, 658 
15, 459 

2,361 
2,399 
1,389 
654 
2,940 

15. 850 

26, 437 

24, 698 
4,386 
1,674 
8,037 
702 
2,809 
1,306 
2, 594 

19, 987 
506 

43, 570 

6,186 

141 

25, 280 
2, 492 
4,912 

30, 857 

6,102 

2,589 

242 

5,372 

10, 493 
2,613 
1,521 
9,930 

11,531 

2.972 

4,382 

461 




















Arizona . 


2,335 


4,153 


2,424 


4,320 








38, 885 


74, 165 


40, 206 


76,258 




































Florida 
































1,257 


2,334 


1,257 


2,334 
















































1,750 


2,486 


102 


116 
























































































1,444 


2,842 


1,378 


2,731 


New Hampshire 














241 


469 


161 


284 




































Oklahoma 


i»48 


19 98 


i«48 


"98 
























































Texas 


12, 583 


22, 954 


12, 970 


23,041 


Utah 


























27, 035 


50, 457 


27,480 


51.014 




































Total 


302, 558 


602, 3bo.' 


374, 285 


471, 767 


85, 578 


159, 959 


86, 026 


160, 195 







For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



217 



Table 12. — Individual returns, Form W40A, 1942, with gross income not more than 
$3,000, by States and Territories and by sex and family relationship: Number of 
returns and gross income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11] 

[Money figures in thousands of dollars] 





Heads of families 


Not heads of families 


States and Territories 


Single men and 
married men not 
living with wives 


Single women and 

married women 

not living with 

husbands 


Single men and 
married men not 
living with wives 


Single women and 
married women 
not living with 
husbands 




Number 
of re- 
turns 


Gross 
income 


Number 
of re- 
turns 


Gross 
income 


Number 
of re- 
turns 


Gross 
income 


Number 
of re- 
turns 


Gross 
income 




13, 238 

806 

3,700 

3,830 

55,941 
5,319 

17, 296 
2,954 
7,025 
9,088 

12, 448 
8,958 
2,004 

58, 526 
24, 448 
6,772 
5,020 
10, 030 
17, 838 
6,603 

18, 395 
42, 137 
30, 164 

6,106 
3,198 

18, 522 
2,360 
3,755 
960 
3,194 

32,228 

1,879 

113, 133 

11,000 
906 

48, 745 
4,960 
5.815 

97, 594 
8,266 
7,490 
1,265 

13,168 

22. 849 
2,721 
2,098 

18, 892 

11,616 

14, 446 

13, 275 
1,580 


19, 239 
1,621 
5,858 
5,303 

96, 671 
8,142 

34, 571 
5,185 

11, 440 

12, 224 
17, 304 
18, 124 

3, 331 

97, 725 
38, 767 

9,707 

6,975 

15, 114 

25, 834 

10,512 

30, 120 

71, 208 

53, 837 

10, 160 

3,908 

27, 636 

3,750 

5,479 

1,628 

5,044 

56, 056 

2,329 

181, 867 

14, 046 

1,220 

86, 272 

6,500 

10, 096 

162, 586 

14, 098 

10, 264 

1,961 

18, 422 

30, 599 

4,548 

3,264 

27, 841 

19, 350 

21, 873 

21, 489 

2,068 


8,980 

254 

1,820 

3,547 

58, 405 

5,874 

19. 207 

1,931 

11,305 

10, 890 

1.3, 512 

2,316 

1,390 

60, 037 

15, 906 

7,723 

5, 038 

12, 392 

3, 673 

5.175 

11,777 

37, 308 

21, 429 

9,924 

3,146 

19, 337 

1,830 

3,723 

716 

2,571 

29, 781 

1,958 

95, 984 

17, 857 

908 

42, 158 

5,821 

4,515 

72, 631 

10, 821 

9,289 

1,403 

17,061 

23,691 

2,154 

1,006 

17, 452 

10, 684 

5,307 

12,016 

528 


10, 248 

365 

2, 457 

4,026 

76,813 

7,386 

28, 521 

2,465 

16, 038 

12, 296 

16, 503 

3,714 

1,766 

77, 633 

19, 606 

9,034 

5,892 

14,895 

4,070 

6,010 

15, 628 

49,316 

30, 198 

12, 575 

3,300 

22, 770 

2,370 

4,377 

974 

3,465 

39, 101 

2,473 

123, 129 

18, 970 

959 

55, 167 

6,880 

5,881 

91, 175 

14, 002 

10, 074 

1,703 

19, 409 

26, 560 

2,476 

1,183 

22, 094 

14, 330 

6,262 

15, 043 

597 


28,894 
11,202 
14, 109 
9,766 
353, 097 

25, 456 
85,872 
11, 175 
35, 516 
33,077 
30, 241 
47, 300 
13, 425 

229, 436 
65, 487 
33,891 

26, 537 
26, 790 

93, 498 
26, 321 
84, 978 

145, 717 

152, 356 
47,841 
10, 362 
66, 342 
20, 895 
23, 107 
10, 256 
16,027 

120, 632 
5,102 

331, 170 

28, 221 
5,669 

207, 015 
19, 453 
46, 105 

248, 170 

22, 302 

33, 070 

6,351 

29, 225 
101,997 

10, 725 

5,849 

45, 161 

94, 521 
28, 830 
73, 299 

7,334 


35,821 
21, 562 
15, 794 
10, 166 
531, 375 

32. 631 
142, 970 

17, 525 
49, 102 
34, 640 
36, 129 
83, 831 

18. 632 
294, 142 

76, 349 
41, 640 

27, 503 
32, 805 

101, 842 

34, 254 
117,695 
181, 473 
240, 108 

53, 794 
10, 744 
83, 447 
26, 227 
23, 559 
13, 264 
17, 106 

155, 958 
5,907 

430, 196 

28, 981 
5,718 

288, 283 
19,212 
70, 287 

367, 614 
34, 052 

35, 555 
7,171 

38, 669 

102, 476 

13, 295 

7,561 

62,682 

134, 209 

34, 954 

87, 933 

8,128 


32, 451 

2,154 

8,178 

12, 137 

216, 831 

22, 301 

110, 345 

9,885 

89, 689 

31, 003 

45, 111 

13, 548 
4,901 

313, 546 

82, 681 

35, 699 

27, 146 

23, 586 

8,323 

22, 485 

73, 342 

225,879 

169, 595 

63, 548 

15, 652 

68, 176 

10, 201 

23, 772 

3,389 

14, 277 
149, 784 

5,665 
336, 103 
42, 972 

5,819 
198, 467 
14, 721 
28, 748 
307, 714 
39, 019 
14, 396 

5,938 
41,351 
83,615 
11,408 

7,044 
62, 677 
69, 083 
25, 151 
80, 344 

3,545 


35, 083 


Alaska 


3,501 




9,837 


Arkansas 


12,044 


California . 


268, 575 


Colorado 


25, 570 


Connecticut 


148, 207 




12, 589 


District of Columbia... 
Florida 


123, 748 
31, 078 




51, 167 


Hawaii 


18, 592 


Idaho 


5,782 




352, 187 




84, 153 




37,059 


Kansas 


25, 713 


Kentucky . . 


24,590 


Louisiana . 


6,330 


Maine 


25, 030 




86, 757 


Massachusetts 


241, 646 


Michigan 


223, 575 


Minnesota 


61, 634 


Mississippi 


14, 675 




74, 195 




12, 792 


Nebraska 


22, 495 


Nevada 


4,644 


New Hampshire 


14, 157 
166, 667 




7,537 


New York 


377, 087 


North Carolina . . 


40,622 


North Dakota 


4,904 


Ohio - 


230, 006 


Oklahoma 


14, 784 


Oregon... 


35,244 


Pennsylvania .- 


349, 292 




48, 537 


South Carolina _ 


12, 693 




6,095 


Tennessee . 


47,209 


Texas.. 


80, 313 


Utah 


13, 834 


Vermont 


7,640 


Virginia . . 


75, 571 


Washington 


81,888 


West Virginia 


25, 777 




81, 341 


Wyoming 


3,618 






Total 


834, 562 


1, 363, 168 


744, 161 


942, 181 


3, 249, 172 


4, 344, 971 


3, 313, 395 


3,768,065 







For footnotes, see p. 228. 



639257 — 4E 



218 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 13. — Individual returns, Form, IO4OA, 191(2, iviih gross income not more than 
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and 
fajuily relationship: Number of returns, sources of income, gross income, personal 
exemption, credit for dependents, and optional tax 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11 

and 18-191 

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





Total 




Number 
of returns 


Sources of income 


Gross in- 
come 


Personal 
exemptions 


Credit 

for 
depend- 
ents* 




Gross income classes 


Salaries, 
wages, etc. 


Divi- 
dends, 
interest, 
and an- 
nuities 


Option- 
al tax 


Taxable returns: 
Under 5 (est.) 
















5 under 75 (est.) 


1,001,160 
1,417,074 
1, .320, 694 
1, 355, 760 
1,314,287 
1, 246, 813 
1, 178, 434 
1,014,582 
810, 515 
632, 079 


628, 666 
1, 222. 323 

1, 453, 987 
1,834.161 
2, 110, 217 

2, 303, 906 
2, 477, 422 
2, 382, 562 
2, 100, 467 
1, 794, 447 


14, 950 

20, 477 
22, 427 
26,064 
27, 671 
26, 243 
23, 693 
23, 637 

21, 282 
20, 876 


643, 616 
1, 242, 800 

1, 476, 414 
1, 860, 225 
2, 137, 888 

2, 330, 149 
2.501,115 
2, 406, 198 
2,121,749 
1, 815, 323 


502, 945 

716,712 

670, 595 

957, 905 

1,055,231 

1, 133, 294 

1, 170, 129 

1,032,072 

843. 270 

665, 829 




16, 2H 


0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 


6,685 

18, 838 
21,017 
79, 084 
151, 350 
272, 346 
278, 375 
262. 002 
218,078 


77, 259 
124, 179 
136,588 
156,208 
161,200 
163, 249 
171,856 
161, 089 
150, 109 


Total 


11,291,398 


18, 308, 157 


227, 319 


18, 535, 476 


8, 747, 982 


1, 307, 776 


1, 317, 947 






Nonta.\able returns: " 
Under 5 (est.) 


157, 189 
318,003 
398, 557 
681, 926 
836, 948 
874, 306 
717, 363 
417,681 
257, 876 
103, 098 
51, 694 


56, 044 

186, 009 

345, 523 

770, 836 

1,138,467 

1, 400, 336 

1, 339, 541 

874, 386 

603, 347 

268, 272 

145, 875 


2,253 
3,684 
5,397 
12. 025 
7,120 
6,252 
5,854 
3,888 
3,030 
1,261 
1,100 


58, 297 

189. 692 

350, 921 

782, 861 

1, 145, 587 

1, 406, 588 

1, 345, 395 

878, 273 

606. 376 

269, 533 

146, 975 


93, 084 
255, 478 
428, 067 
801, 744 
998, 306 
1,045,881 
859. 754 
500, 143 
308, 841 
123, 544 

61, 922 


7,590 
59,481 
125, 076 
216,015 
543, 327 
701,962 
755, 268 
537, 622 
373, 520 
183, 205 
101, 753 




0.5 under 0.75 (est.) 






1 under 1.25 (est.) 

1 25 under 1.5 (est.) 






1.5 under 1.75 (est.) 








2 under 2 25 (est.) 




2.25 under 2.5 (est.) 




2 5 under 2 75 (est.) 




2 75 under 3 (est.) 








Total . 


4,814,641 


7, 128, 636 


51,862 


7, 180, 498 


5, 476, 763 


3, 604, 819 








Grand total 


16,106,039 


25, 436, 793 


279, 182 


25, 715, 974 


14, 224, 745 


4,912,595 


1,317,947 







For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 194 2, PART 1 



219 



Table 13. — Individual returns, Form IO4OA, 1942, with gross income not more than 
$3,000, by taxable and nontaxable returns, by gross income classes,' and by sex and 
family relationship: Number of returns, soinces of income, gross inco7ne, personal 
exemption, credit for dependents, and optional tax — Continued 

fFor description of items and classifications, and methods of tabulating and estimating data, see dd. 5-11 

and 18-19] 

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





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 5 


Credit 

for 
depend- 
ents « 




Salaries, 
wages, etc. 


Divi- 
dends, 
interest, 
and an- 
nuities 


Optional 

tax 


Taxable returns: 

Under 0.5 (est.) 
















0.5 under 0.75 (est.) 
















0.75 under 1 (est.) 
















1 under 1.25 (est.) 
















1.25 under 1.5 (est.) 


279, 600 
430, 637 
597, 520 
729, 195 
671,027 
572, 128 
459, 228 


381,841 
701, 158 
1, 112, 571 
1,542.419 
1, 584, 366 
1,490.318 
1,310,616 


5,061 
6,905 
6,614 
8,259 
8,241 
7,911 
8,660 


386, 901 
708, 063 
1, 119, 185 
1, 550, 678 
1, 592, 606 
1, 498, 228 
1, 319, 276 


335, 520 
516, 764 
717, 024 
875, 034 
805, 232 
686, 554 
551,074 




3,992 


1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.). 

2.5 under 2.75 (est.)- 

2.75 under 3 (est.) 


42, 302 
108, 699 
232, 626 
242, 800 
2.33, 392 
197, 323 


17,815 
38, 755 
62, 197 
80, 658 

88, 135 

89, 246 


Total: 


3, 739, 335 


8, 123, 288 


51, 650 


8, 174, 938 


4, 487, 202 


1, 057, 143 


380, 797 


Nontaxable returns: " 

Under 0.5 (est.) 


13,619 

38, 735 

88, 526 

327, 104 

666. 437 


4', 295 

23,929 

76, 757 

376, 583 

910, 262 

1, 237, 547 

1, 259. 392 

835, 214 

582, 556 

258, 691 

140, 901 


276 
679 
1,910 
6,226 
4, 436 
4,825 
5,117 
3,480 
2,944 
1,232 
1,087 


4, 571 

24, 609 

78, 667 

382, 809 

914, 698 

1, 242, 372 

1, 264, 509 

838, 695 

585, 500 

259. 923 

141,989 


16, 343 
46, 482 
106, 231 
392, 525 
799, 724 
925, 657 
809, 544 
478, 500 
298, 823 
119,297 
59, 924 


4,761 
11,399 
27, 351 
11.3,976 
455, 101 
632, 865 
709, 824 
513, 224 
360, 677 
176, 491 
98, 201 




0.5 under 0.75 (est.) 




0.75 under 1 (est.) 




1 under 1.25 (est.) 




1.25 under 1.5 (est.) 




1.5 under 1.75 (est.) 771,381 




1.75 under 2 (est.) 


674, 045 

398, 750 

249,019 

99, 414 

49, 937 




2under 2.25 (est.) 




2.25 under 2.5 (est.) 




2.5 under 2.75 (est.) 




2.75 under 3 (est.) 








Total 


3, 376, 967 


5, 706, 128 


32, 213 


5, 738, 342 


4, 053, 050 


3. 103, 869 








Grand total 


7,116,302 


13, 829, 417 


83, 863 


13, 913, 279 


8, 540, 252 


4,161,012 


380, 797 





For footnotes, see p. 228. 



220 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 13. — Individual returns, Form IO4OA, 194^, with gross income not rnore than 
$S, 000, by taxable and nontaxable returns, by gross income classes, and by sex and 
family relationship: Number of returns, sources of income, gross income, personal 
exemption, credit for dependents, and optional tax — Continued 

[For description of items and nlassiflcations, and methods of tabulating and estimating data, see pp. 5-11 

and 18-19] 

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





Separate returns of husbands and wives " 




Men 


Gross income classes 


Number 

of 
returns 


Sources of income 


Gross 
income 


Personal 
exemp- 
tion 5 


Credit 

for 
depend- 
ents « 






Salaries, 

wages, 

etc. 


Divi- 
dends, 

interest, 

and 
annuities 


Optional 
tax 


Taxable returns: 

Under 0.5 (est.) 


















3,227 
10, 726 
15, 026 
20, 997 
32, 485 
43, 776 
49, 518 
, 47, 949 
37, 268 
26, 955 


2,230 
9,478 
16, 752 
28, 870 
52, 873 
82, 156 
105, 008 
113, 153 
96, 963 
76, 816 


38 
38 
172 
85 
131 
212 
342 
685 
512 
392 


2,268 
9,516 
16, 924 
28,956 
53, 004 
82,368 
105, 350 
113,837 
97, 475 
77, 208 


1,936 
6,436 
9,016 
12, 598 
19, 491 
26, 266 
29,711 
28, 769 
22, 361 
16, 173 




27 






423 


1 under 1.25 (est.) 


466 
1,410 
3, 226 
7,225 
9,548 
10,334 
9,262 
6,494 


1,134 


1 25 under 1.5 (est.) 


2,341 




4,869 


1 75 under 2 (est.) 


7,973 


2 under 2 25 (est.) 


10, 856 


2.25 under 2.5 (est.) 

2 5 under 2.75 (est.) - 


12, 381 
10, 979 


2 75 under 3 (est.) 


9,182 






Total 


287, 927 


584, 299 


2,607 


586,906 


172, 756 


47, 965 


60,165 






Nontaxable returns: i' 

Under 5 (est.) 


2,365 

4,482 

1, 320 

958 

1,700 

1, 531 

807 

857 

281 

175 

155 


876 

2,703 

1,165 

1,060 

2,295 

2,492 

1,485 

1,792 

664 

450 

437 


21 
5 
1 
4 
3 

10 


897 

2,708 

1,167 

1,065 

2,298 

2,502 

1,485 

1,811 

664 

450 

437 


1,419 

2,689 

792 

575 

1,020 

919 

484 

514 

109 

105 

93 


24 

445 

635 

619 

1,572 

1,938 

1,210 

1,441 

599 

407 

360 




5 under 75 (est.) 












1 25 under 1.5 (est.) 




1 5 under 1.75 (est.) 










18 




2 25 under 2.5 (est.) 




2 5 under 2 75 (est ) 






2.75 under 3 (est.) -- 












Total 


14, 631 


15, 420 


62 


15, 482 


8, 779 


9,250 








Grand total 


302, 558 


599, 719 


2,669 


602, 388 


181, 535 


57, 215 


60,165 









For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



221 



Table 13. — Individual returns, Form 1040 A, 1942, with gross income not more than 
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and 
family relationship: Number of returns, sources of income, gross income, personal 
exemption credit for dependents, and optional tax — Continued 

[For description of items and classifications, and metliods of tabulating and estimating data, see pp. 5-11 

and 18-19J 

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





Separate return of husbands and wives "—Continued 




Women 


Gross income classes 


Number 

of 
returns 


Sources of income 


Gross 
income 


Personal 
exemp- 
tions 


Credit 

for 
depend- 
ents' 






Salaries, 

wages, 

etc. 


Divi- 
dends, 
interest, 

and 
annuities 


Optional 
tax 


Taxable returns: 

Under 0.5 (est.) 
















0.5 under 0.75 (est.)... 


20,021 

68, 757 

83, 207 

68, 809 

48, 136 

27, 589 

13, 111 

7,213 

3,505 

1,941 


13, 755 
60, 248 
92, 963 
93, 073 
76, 988 
50, 760 
26, 833 
16, 463 
8,716 
5,092 


232 
383 
686 
1,102 
561 
476 
726 
564 
394 
460 


13, 987 
60, 630 
93, 649 
94, 175 
77, 549 
51, 236 
27, 558 
17, 027 
9,110 
5,552 


12,013 

41, 254 

49, 924 

41, 285 

28,882 

16, 553 

7,867 

4,328 

2,103 

1,165 




165 


0.75 under 1 (est.) 




2,657 


1 under 1.25 (est.) 


2,049 

2,378 

2,553 

2,180 

943 

568 

299 

111 


6,335 


1.25 under 1.5 (est.) 


8,022 


1.5 under 1.75 (est.) 


7,507 


1.75 under 2 (est.) 


5, 325 


2 under 2.25 (est.) 


3, 104 


2.25 under 2.5 (est.) ..- . 


2,019 


2.5 under 2.75 (est.) -.. - 


1,124 


2.75 under 3 (est.) -.. 


725 






Total 


342, 289 


444,890 


5,583 


450, 473 


205, 373 


11,082 


36, 983 


Nontaxable returns; >' 

Under 0.5 (est.) - 


4,420 

19, 150 

5,384 

2,261 

622 

50 

109 


1,386 

11,367 

4,754 

2,428 

799 

81 

202 


90 

100 

3 

26 

58 

(2.) 


1,476 

11,467 

4,757 

2,454 

857 

82 

202 


2,652 

11, 490 

3,230 

1,357 

373 

30 

65 


232 
1,101 
2,473 
1,561 

576 
58 

142 




0.5 under 0.75 (est.) 




75 under 1 (est.) 




1 under 1.25 (est.) 




1.25 under 1.5 (est.) 




1.5 under 1.75 (est.) 




1.75 under 2 (est.) - 




2 under 2.25 (est.) .- - 






2 25 under 2.5 (est.) 
















2.5 under 2.75 (est.) 
















2.75 under 3 (est.) 
































Total-- 


31, 996 


21,018 


277 


21,294 


19, 198 


6,144 








Grand total 


374, 285 


465, 908 


5,859 


471, 767 


224, 571 


17, 226 


36, 983 







For footnotes, see p. 228. 



222 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 13. — Individual returns, Form IO4OA, 19^2, with gross income not more than 
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and 
family relationship: Number of returns, sources of income, gross income, personal 
exemption, credit for dependents, and optional tax — ^Continued 

FFor description 'of items and classifications, and methods of tabulating and estimating data, see pp. 5-11 

and 18-19] 

[Gross'income classes and money figures in thousands of dollars] 



Gross income classes 



Ta.xable returns: 

Under 0.5 (pst.) 

0.5 under 0.75 (est.).- 
0.75 under 1 (est.)-.- 

1 under 1.25 Cest.)... 
1.25 under 1.5 (est.).. 
1.5imder 1.75 (est.)-. 
1.75 under 2 (est.) 

2 under 2.25 (est.)... 
2.25 under 2.5 (est.).. 
2.5 under 2.75 (est.).. 
2.75 under 3 (est.) 



Total - 



Nontaxable returns: " 

Under 0.5 (est.) 

0.5 under 0.75 (est.). 
0.75 under 1 (est.).. 

1 under 1.25 (est.).. 
1.25 under 1.5 (est.). 
1.5 under 1.75 (est.). 

1.75 under 2 (est.).. 

2 under 2.25 (est.).. 
2.25 under 2.5 (est.). 
2.5 under 2.75 (est.). 

2.76 under 3 (est.).- 



Total- 



Grand total . 



Community property returns " " 



Men 



Number 
of re- 
turns 



202 

1,281 

2,070 

2,439 

31,433 

21,156 

11,275 

7,746 

4,830 

2,423 



84,855 



50 

344 

50 



103 
124 
62 



85, 578 



Sources of income 



Salaries, 

wages, 

etc. 



139 

1,051 

2,352 

3,356 

50, 667 

39, 032 

23, .555 

18,118 

12, 234 

6,593 



157,097 



15 
222 



176 
231 
104 



797 



167, 896 



Divi- 
dends, 
interest, 

nuities 



3 

93 

15 

1 

306 

423 

231 

220 

418 

353 



2,065 



2,066 



Gross 
income 



159, 162 



15 

222 

49 



176 
231 
104 



159, 969 



Personal 
exemp- 
tion 5 



121 
769 
1,242 
1,463 
18, 860 
12, 694 
6,765 
4,648 
2,898 
1,454 



60, 913 



30 
206 
30 



434 



61, 347 



Credit 

for 
depend- 
ents 6 



226 

274 

6,132 

3,790 

2,041 

1,444 

833 

292 



15,032 



139 
204 
80 



500 



15, 633 



Optional 
tax 



2 

51 
134 

253 
4,167 
3,747 
2,472 
2,037 
1,483 



15, 226 



16, 226 



For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



223 



Table 13. — Individual returns, Form 1040 A, 19^2, with gross income not more than 
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and 
family relationship: Number of returns, sources of income, grosss income, personal 
exemption, credit for dependents, and optional tax — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11 

and 18-19] 

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





Community property returns '^ lO— Continued 




Women 


Gross income classes 


Number 
of re- 
turns 


Sources of income 


Gross 
income 


Personal 
exemp- 
tion ' 


Credit 

for 
depend- 
ents 6 






Salaries, 

wages, 

etc. 


Divi- 
dends, 
interest, 
and an- 
nuities 


Optional 
tax 


Taxable returns: 

Under 0.5 (est.)-.. -.. 
















0.5 under 0.75 (est.) 


198 

981 

2,175 

2,430 

32, 107 

21, 918 

10, 976 

7,349 

4,583 

2,433 


136 

791 

2,469 

3, 338 

51, 738 

40, 467 

22, 969 

17,211 

11,581 

6,533 


3 

94 

14 

6 

348 

413 

184 

191 

408 

435 


139 

884 

2,483 

3,344 

52, 086 

40, 879 

23, 153 

17, 402 

11,989 

6,968 


119 

589 

1,305 

1,458 

19, 264 

13, 151 

6,586 

4,409 

2,750 

1,460 




2 


0.75 under 1 (est.) 




40 


1 under 1.25 (est.) 


170 
231 
3,529 
2,124 
679 
556 
312 
171 


161 


1.25 under 1.5 (est.) 


253 


1 .^i under 1.75 (est ) 


4,731 


1.75 under 2 (est.) 


4,196 


2 under 2.25 (est.) 

2.25 under 2.5 (est.).. 


2,629 
2,073 


2.5 under 2.75 (est.) _ 


1,493 


2.75 under 3 (est.) 


906 






Total 


85. 150 


157, 233 


2,096 


159, 329 


51,090 


7,772 


16, 472 






Nontaxable returns: n 

Under 0.5 (est.) 
















0.5 under 0.75 (est.) . 


446 
124 

51 
100 
103 

52 


270 
122 
64 
131 
170 
101 


20 


289 
122 
54 
131 
170 
101 


268 
74 
31 
60 
62 
31 


58 
48 
20 
135 
119 
100 




0.75 under 1 (est.)... 




1 under 1.25 (est.) 






1.25 under 1.5 (est.) 






1.5 under 1.75 (e.st.) 






1.75 under 2 (est.) 






2 under 2.25 (est.) . .. 






2.25 under 2.5 (est.) 
















2.5 under 2.75 (est.) 
















2.75 under 3 (est.) 
































Total 


876 


847 


20 


866 


526 


479 








Grand total. 


86, 026 


158, 080 


2,116 


160, 195 


51, 616 


8,250 


16, 472 







For footnotes, see p. 228. 



224 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 13. — Individual returns, Form IO4OA, 19^2, with gross income not more than 
$3, 000, by taxable and nontaxable returns, by gross income classes, and by sex and 
family relationship: Number of returns, sources of income, gross income, personal 
exemption, credit for dependents, and optional tax — Continaed 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11 

and 18-19] 

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





Heads of families 2" 




Single men and married men not living with wives 


Gross income classes 


Number 

of 
returns 


Soinrces of mcome 


Gross 
income 


Personal 
exemp- 
tion ' 


Credit 

for 
depend- 
ents 6 






Salaries, 

wages, 

etc. 


Divi- 
dends, 
interest, 

and 
armuities 


Optional 
tax 


Taxable returns: 

Under 0.5 (est.) . . 
















0.5 under 0.75 (est.) -. 
















0.75 under 1 (est.) 
















1 under 1.25 (est.) 
















1.25 under 1.5 (est.) .. 


45, 357 
61,627 
71, 223 
66, 048 
56, 395 
39, 988 
30, 959 


62, 444 
100, 286 
132, 419 
139, 393 
1,32,590 
104, 166 

88, 167 


413 
610 
735 
664 
1,031 
465 
702 


62, 857 
100, 896 
133, 154 
140, 057 
133, 620 
104, 631 

88, 870 


54,428 
73, 952 
85, 468 
79, 258 
67, 674 
47,986 
37, 151 




638 


1.5 under 1.75 (est.) .. . 


5,501 
11,318 
15,468 
14, 309 
11,870 

9,732 


2,575 


1.75 under 2 (est.) 


4,849 


2 under 2.25 (est.) 


6,512 


2.25 under 2.5 (est.) 


7,780 


2.5 under 2.75 (est.) . - 


6,921 


2.75 under 3 (est.) 


6,620 






Total 


371, 597 


759, 464 


4,620 


764, 085 


445,916 


68, 197 


35, 894 






Nontaxable returns: i' 

UnderO.5 (est.) 


3,435 
36, 663 

82, 522 
131, 388 

83, 699 
64, 096 
33, 131 
15, 294 

7,986 
3,244 
1,507 


1,192 

23.381 

72, 171 

147, 595 

113,472 

102, 260 

61, 679 

31,872 

18, 758 

8,447 

4,271 


24 

432 

840 

1,433 

474 

296 

251 

126 

67 

30 

12 


1,216 

23, 813 

73,011 

149, 029 

113,947 

102, 556 

61, 930 

31, 998 

18, 824 

8,476 

4,283 


4,122 

43, 996 

99, 026 

157, 666 

100, 439 

76, 915 

39, 757 

18, 353 

9,257 

3,893 

1,808 


872 
11, 153 
25, 670 
39,281 
46, 166 
44, 663 
34, 687 
19, 507 
11,294 
5,744 
3,028 




0.5 under 0.75 (est.)- 




0.75 under 1 (est.) .. 




1 under 1.25 (est.) 




1.25 under 1.5 (est.) 




1.5 under 1.75 (est.) 




1.75 under 2 (est.) -. 




2 under 2.25 (est.) 




2.25 under 2.5 (est.) 




2.5 under 2.75 (est.) 




2.75 under 3 (est.) . 








Total 


462, 965 


585, 097 


3,986 


589, 083 


555,232 1 242,065 








Grand total 


834, 562 


1, 344, 561 


8,606 


1, 353, 168 


1, 001, 148 


310, 263 


35, 894 







For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 194 2, PART 1 



225 



Table 13. — Individual returns, Form IO4OA, 194^, with gross income not more than 
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and 
family relationship: Number of returns, sources of income, gross income, personal 
exemption, credit for dependents, and optional tax — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11 

and 18-19] 

[Gross income classes and money figures in thousands or dollars] 





Heads of families 20— Continued 




Single women and married women not living with husbands 


Gross income classes 


Number 

of 
returns 


Sources of income 


Gross 
income 


Personal 
exemp- 
tion 5 


Credit 

for 
depend- 
ents ' 






Salaries, 

wages, 

etc. 


Divi- 
dends, 
interest, 

and 
annuities 


Optional 
tax 


Taxable returns: 

Under 0.5 (est.)... - 
















0.5 under 0.75 (est.) 
















0.75 under 1 (est.) 
















1 under 1.25 (est) 
















1.25 under 1.5 (est.) 


61, 554 
55, 838 
43,319 
22, 506 
12, 229 
6,447 
4,691 


83, 876 
89, 050 
78, 595 
46, 207 
27,923 
16, 188 
12, 551 


1,240 

1,648 

1, 955 

1,261 

918 

653 

948 


85,116 
90, 698 
80, 550 

47, 468 
28,842 
16, 841 
13, 499 


73, 865 
67, 006 
51, 983 
27, 007 ■ 
14, 675 
7,736 
5,629 




843 


1.5 under 1.75 (est.) 

1.75 under 2 (est.) 


3,133 

5,254 

3,139 

1,663 

768 

663 


2,501 
3 149 


2 under 2.25 (est.) 


2,536 
1 914 


2.25 under 2.5 (est.)- . . 


2.5 under 2.75 (est.). 


1,310 


2.75 under 3 (est.) 


1, 151 






Total... 


206, 584 


354, 389 


8,623 


363, 012 


247, 901 


14, 620 


13 404 






Nontaxable returns: " 

Under 0.5 (est.) 


2,669 

58, 936 

154, 810 

199, 299 

77. 849 

33, 879 

7,500 

1,972 

426 

167 

70 


840 

37, 777 

135, 276 

219, 907 

102, 852 

52, 547 

13, 515 

3,826 

986 

427 

197 


41 

751 

2,076 

4,162 

2,134 

1,120 

454 

263 

19 


881 

38,528 

137, 351 

224, 069 

104. 986 

53, 667 

13, 970 

4,089 

1,004 

427 

197 


3,203 

70, 723 

185, 772 

239, 159 

93, 419 

40, 655 

9,000 

2,366 

511 

200 

84 


607 

14, 835 

36, 470 

43,011 

33,004 

18, 120 

6,659 

2,068 

565 

336 

117 




0.5 under 0.75 (est.) 




0.75 under 1 (est.) 




1 under 1.25 (est.).- 




1.25 under 1.5 (est.). .. 




1.5 under 1.75 (est.) 




1.75 under 2 (est.) 




2 under 2.25 (est.) 




2.25 under 2.5 (est.) . 




2.5 under 2.75 (est.) 




2.75 under 3 (est.) 










Total 


537, .577 


568,149 


11, 020 


579, 169 


645, 092 


155, 790 








Grand total 


744, 161 


922, 537 


19, 644 


942, 181 


892, 993 


170, 410 


13,404 





For footnotes, see p. 228. 



226 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 13. — Individual returns, Form IO4OA, 1942, ivith gross income not more than 
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and 
family relationship: Number of returns, sources of income, gross income, personal 
exemption, credit for dependents, and optional tax — Continued 

(For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11 

and 18-19] 

[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 
depend- 
ents » 






Salaries, 

wages, 

etc. 


Divi- 
dends, 
interest, 

and 
annuities 


Optional 

tax 


Taxable returns: 

Under 0.5 (est.) 
















0.5 under 0.75 (est.) .... 


468, 797 
524, 362 
479, 002 
389, 147 
323, 953 
259, 859 
200, 032 
161, 666 
119, 408 
89, 100 


293, 467 
450, 772 
527, 603 
526, 485 
517, 779 
478, 523 
418, 791 
378, 221 
306, 970 
251, 681 


5,499 
7,186 
8,245 
6,506 
6,108 
6,524 
4,698 
4,647 
5,415 
4,089 


298, 966 
457, 958 
535, 848 
532, 991 
523, 887 
485, 047 
423, 488 
382, 868 
312, 385 
255, 770 


234, 399 
262, 181 
239, 501 
194, 574 
161,977 
129, 930 
100, 016 
80, 833 
59, 704 
44, 550 




7,389 


0.75 under 1 (est.) 


2,749 
6,772 
9,147 
8,193 
7,576 
6,267 
5,804 
4,862 
2,988 


28,716 


1 under 1.25 (est.).. 


45, 695 


1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 


53,320 
68, 137 


1.75 under 2 (est.) 


67, 557 


2 under 2.25 (est.) 


62, 893 


2.25 under 2.5 (est.) 


49,688 


2.5 under 2.75 (est.) 


41, 741 


2.75 under 3 (est.) 


35, 618 






Total .- 


3,015,326 


4, 150, 290 


58, 918 


4, 209, 208 


1, 507, 663 


54,359 


430, 765 






Nontaxable returns: " 

Under 0.5 (est.) 


104, 544 

80, 194 

27, 626 

11, 708 

4,616 

2,635 

1,480 

756 

164 

98 

25 


39, 159 

43, 299 

23,257 

13, 070 

6,150 

4,206 

2,728 

1,577 

384 

257 

70 


642 

648 

185 

93 

6 

(21) 

31 

(21) 


39, 801 

43, 947 

23,443 

13, 163 

6,156 

4,206 

2,759 

1,577 

384 

257 

70 


52, 272 

40, 097 

13,813 

5,854 

2,308 

1,318 

740 

378 

82 

49 

13 


746 

9,109 

14,454 

10,013 

4,969 

3,341 

2,297 

1,303 

386 

227 

48 




0.5 under 0.75 (est.) 




0.75 under 1 (est.) 




1 under 1.25 (est.) 




1.25 under 1.5 (est.) . . 




1.5 under 1.75 (est.) 




1.75 under 2 (est.) 




2 under 2.25 (est.) 




2.25 under 2.5 (est.) 




2.5 under 2.75 (est.) 






2.75 under 3 (est.) 












Total 


233, 846 


134, 157 


1,606 


135,763 


116,923 


46,892 








Grand total 


3, 249, 172 


4, 284, 447 


60, 624 


4, 344, 971 


1, 624, 586 


101, 251 


430. 755 







For footnotes, see p. 228. 



STATISTICS OF INCOME FOR 1942, PART 1 



227 



Tabi,e 13. — Individnal returns, Form IO4OA, 194^, tvith gross income not more than 
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and 
family relationship: Number of returns, sources of income, gross income, personal 
exemption, credit for dependents, and optional tax — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 5-11 

and 18-19] 



[Gross income classes and money 


figures in 


thousands of dollars] 






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 5 


Credit 

for 
depend- 
ents 6 






Salaries, 

wages, 

etc. 


Divi- 
dends, 
interest, 

and 
annuities 


Optional 
tax 


Taxable returns: 

Under 0.5 (est.) - 
















0.5 under 0.75 (est.) 


508. 715 

810,967 

739, 214 

485, 427 

298, 071 

160,453 

75, 773 

43, 008 

22, 358 

14, 349 


318,939 

699,985 

811,848 

650, 877 

469, 678 

289, 384 

152, 249 

94, 518 

53, 331 

36, 397 


9,174 

12, 683 

13, 294 

11,650 

11,055 

8.891 

7,328 

7,140 

5,106 

4,836 


328, 113 
712, 668 
825, 143 
662, 527 
480, 733 
298, 275 
159, 576 
101,657 
58,437 
41, 233 


254, 358 

405. 484 

369, 607 

242, 714 

149, 036 

80, 227 

37, 887 

21, 504 

11, 179 

7,175 




8,626 


75 under 1 (est.).. 


3,936 

9,155 

7,577 

4,515 

3,184 

1,634 

897 

404 

304 


45, 373 


1 under 1.25 (est.)-- 


70, 730 


1 25 under 1.5 (est.) 


66, 926 
53, 907 


■ 1.5 under 1.75 (est.) 


1.75 under 2 (est.) 


35, 650 


2 under 2.25 (est.) 


20, 050 


2.25 under 2.5 (est.) 


13, 304 


2.5 under 2.75 (est.) 


7,903 


2.75 under 3 (est.) 


5,780 






Total.. - 


3,158,335 


3. 577, 205 


91, 158 


3, 668, 363 


1, 579, 168 


31, 606 


328, 250 


Nontaxable returns: " 
Under 5 (est.) 


26.087 

79,053 

38, 195 

9,157 

1,925 

528 

115 


8,281 

43, 060 

31,973 

10, 139 

2,506 

856 

208 


1,159 

1,048 

382 

80 

10 


9,439 

44, 108 

32, 355 

10, 219 

2,516 

856 

208 


13,044 

39, 527 

19, 098 

4,579 

963 

264 

58 


347 

11,323 

17, 957 

7, 534 

1,804 

719 

146 




5 under 75 (est.) 








1 under 1.25 (est.) 




1 25 under 1.5 (est.) . .. 








1 75 under 2 (est.) . ... 






2 under 2.25 (est.) 






2 25 under 2 5 (e«t ) 
















2 5 under 2 75 (est ) 
















2 75 under 3 (est.) 
































Total 


155, 060 


97, 023 


2,678 


99, 702 


77, 530 


39, 830 










3, 313, 395 


3,674,229 


93, 836 


3, 768, 065 


1, 656, 698 


71,436 


328, 250 







For footnotes, see p. 228. 



228 



STATISTICS OF INCOME FOR 194 2, PART 1 



Footnotes for basic tables 1-1 S, pages 88-227 
(Facsimiles for Forms 1040, 1040A, and 1041, to which references are made, appear on pp. 336-353) 



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

2 The net income used for classification and tabula- 
tion of taxable fiduciary returns is the net income 
taxable to the fiduciary! that is, after deducting the 
amount distributable to beneficiaries (item 18, p. 1, 
Form 1041). Data for taxable fiduciary returns in- 
clude those for estates and trusts, filed improperly 
on Form 1040, but which have net income taxable to 
the fiduciary. In tabulating data from these taxable 
retunis filed improperly on Form 1040. an adjust- 
ment is made whereby the "Amount distributable 
to beneficiaries" (if any) is removed from deductions 
and tabulated as such in basic tables 7 and 7-B. 

'Form 1040 A (optional return), which may be 
filed by individuals whose gross income is from cer- 
tain sources only and is not more than $3,000, does 
not provide for reporting the amount of net income. 
Gross income is tabulated both as total income and 
as net income. 

< Returns with no net income are those wherein 
total deductions equal or exceed total income. Un- 
like former years, a portion of the 1942 data are es- 
timated from a sample. 

' For 1042, the personal exemption allowed a person 
who, during the entire taxable year, was the head of 
a family or wa= married and living with husband or 
wife is reduced from $l,.''iOO to .$1,200. and that of a 
single person, a married person not living with hus- 
band or wife, and an estate is reduced from $750 to 
$.500. A trust is allowed, in lieu of personal exemp- 
tion, a credit of $100 against net income. The per- 
sonal exemption tabulated for individual returns. 
Form 1040A, is ascertained from the taxpayer's 
Status which is indicated on the return. 

' For 1942, the credit for a dependent is reduced 
from $400 to $350 for individuals filing on Form 1040 
and from $400 to .$.385 for individuals filin" on Form 
1040A. There remains in effect the provision that, 
in the OBse 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. 

' Net income is the sum of (1) net income on Form 
1040, (2) gross income on Form 1040 A, and (3) in 
tables including fiduciary returns, Form 1041, the 
net income taxable to the fiduciary. 

' Earned income credit is 10 percent of earned net 
income (not to exceed $14,000) or 10 percent of net in- 
come, whichever is smaller. The credit tabulated for 
the optional returns. Form lO-lOA. is estimated at 
9.4 percent of gross income (equivalent to 10 percent 
of the income after deductions aggregating 6 percent 
of gross income). 

' Normal tax and surtax are reported on (1) returns 
with neither a net gain nor a net loss from sales or ex- 
changes of capital assets, (2) returns with a not gain 
from such transactions, unless the alternative tax is 
imposed, and (3) returns with a net loss from similar 
transactions. 

'" The alternative tax is reported on returns show- 
ing an excess of net long-term capital gain over net 
short-term capital loss, but only if such tax is /e.M 
than the combined normal tax and surtax computed 
on net income which includes the net gain from sales 
or exchanges of capital assets. For 1942, the alter- 
native tax is the sum of a partial tax (normal tax and 
surtax) computed on net income reduced for this 
purpose by the excess of net long-term capital gain 
over the net short-term capital loss, and 50 percent 
of such excess. 

■' Nontaxable returns with net income on which 
personal exemiition, credit for dependents, and 
earned income credit exceed net income. 

12 Deficit. 



" Net income less deficit. 



1* Not available. 

15 Includes also the normal tax reported on returns 
for a fiscal year ending in the period July through 
November 1942. The component parts of the pro- 
rated taxes are not available. 

16 Less than 0.005 percent. 

1' Not computed. 

1' An unequal number of separate returns is the 
result of (1) use of the sample as the basis for esti- 
mating 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 insufficient data make 
it impossible to identify the returns as separate 
returns. 

19 See pp. 15-16 for explanation of community 
property returns. 

2" If an individual is head of a family only because 
of dependents for whom he would be entitled to 
credit, $3.50 credit (or, on Form 1040A, $385) is 
allowed for each such dependent except one. 

21 Less than $500. 

22 Dividends received include dividends on share 
accounts in Federal savings and loan associations 
issued on or after Mar. 28, 1942, but exclude such 
dividends on prior issues and dividends of all kinds 
received through partnerships and fiduciaries. 

23 Interest received from bonds is the net amount 
after deducting the amortizable bond premium for 
the taxable year. This deduction was not made 
against interest in former years. 

-* Partially tax-exempt interest is that received on 
certain Government obligations issued prior to Mar. 
1, 1941, namely. United States savings bonds and 
Treasury bonds owned in excess of $5,000, and obliga- 
tions of instrumentalities of the United States other 
than those issued under the Federal Farm Loan Act 
or that act as amended. This interest is subject to 
surtax only. The amount reported includes such 
interest received through partnerships and fidu- 
ciaries. 

25 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. This interest is subject to both 
normal tax and surtax. The amount reported 
excludes such interest received through partnerships 
and fiduciaries. 

28 Dividends on share accounts in Federal savings 
and loan associations are only those on shares issued 
prior to Mar. 28, 1942, and include such dividends 
received through partnerships and fiduciaries. 
These dividends are subject to surtax only. Divi- 
dends on shares issued on and after that date are 
reported with dividends received from corporate 
stock. 

2' The amount reported as net gain or loss from 
sales or exchanges of capital assets is the amount 
taken into accoimt in computing net income and is 
a combination of short-term and long-term capital 
gain.'^ and losses, worthless stocks and bonds if they 
are capital assets, and each participant's share of 
capital gains and losses to be taken into account 
from partnerships and common trust funds; also the 
net short-term capital loss of the preceding taxable 
year (not in excess of net income for such year) has 
been deducted but only to the extent of net short- 
term capital gain of the current year. The amount 
of short-term capital loss of the preceding year de- 
ducted is shown in the text tables on pp. .34 and 36. 
For definition of capital asset, see text p. 20. 

2S Net gain or loss from the sales of property other 
than capital assets: (1) Property used in trade or 
business of a character which is subject to the allow- 
ance for depreciation, (2) obligations of the United 



Footnotes continued on p. 229. 



STATISTICS OF INCOME FOR 194 2, PArtT 1 



229 



Footnotes for basic tables 1-13, pages 88-227 — Continued 
(Facsimiles for Forms 1040, 1040A, and 1041, to which references are made, appear on pp. 336-353^ 



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 one year from date 
of issue, and (3) real property used in trade or business. 

29 Current year net profit or loss from business or 
profession (sole proprietorship). (Net operating 
loss deduction is reported in "Other deductions.") 

3° Partnership profit or loss, as reported on the 
income tax return of the partner, ercludfs (1) par- 
tially tax-exempt Interest on Government obliga- 
tions, 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 associations issued prior to Mar. 28, 1942, which 
are reported in the schedule for interest on Govern- 
ment 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 contributions and prior year income and 
losses of the partnership is taken into account by 
each partner in determining his own contributions 
and net operating loss deduction, respectively. 

31 Income from fiduciaries, as reported on the 
return of the beneficiary, e.niudes 01 partially tax- 
exempt interest on Government obligations, and (2) 
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 (3) dividends on share accounts 
in Federal savings and loan associations i.ssued prior 
to Mar. 28, 1942. which are reported in the schedule 
for interest on Government obligations but are 
tabulated separately. The net operating loss deduc- 
tion is allowed to estates and trusts generally, and 
is deducted in computing the incon.e t'^ be dis- 
tributed. In the case of a common trust fund, how- 
ever, this deduction is not allowed, but each par- 
ticipant's share of prior year income and losses of 
the fund is taken into accotmt in determining his 
own net operating loss deduction. 

32 Other income includes alimony received, earn- 
ings of minors, prizes, sweepstakes, gambling profits, 
etc. The amount of dividends, interest, and an- 
nuities reported in one sum on the individual re- 
turns. Form 1040A, is tabulated as other income. 

33 A net loss from sales or exchanges of capital 
assets is allowed only to the extent of the net income 
computed without regard to capital gains and losses, 
or .$1,000, whichever is smaller. (This limitation 
does not apply to returns with fiscal years ending in 
the period July through November 1942.) 

3< Contributions include each partner's share of 
the charitable contributions made by the partner- 
ship of which he is a member. 

35 Such deductions exclude amounts reported in 
the schedules for (1) rents and royalties, and (2) 
business or profession. 



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

37 Medical and dental expenses paid for care of 
taxpayer, his wife, or a dependent, not compensated 
for by insurance or otherwise, which exceed 5 per- 
cent of the net income computed without the deduc- 
tion. This deducti'>n is liTiited to $2,500 in the case 
of husband and wife who file a joint return, or a 
head of a family, and to $1,250 for all other indi- 
viduals. Medical expenses were not allowed as a 
deduction in former years. 

3s Other deductions include alimony paid, net 
operating loss deduction, expenses incurred for the 
management and maintenance of property held for 
the production of taxable incom.e, etc. The current 
year net loss from rents and royalties reported in 
sources of income is tabulated in other deductions. 
In tables 7 and 7-B other deductions include losses 
from fire, storm, etc., and bad debts not compensated 
for bv insurance or otherwise, reported on fiduciary 
returns. 

39 Included in "Other income." 

■"> Balance income (item 16, p. 1, Form 1041) is the 
income before deduction of the amount distributable 
to beneficiaries and is the excess of total income over 
total deductions (items 11 and 15, respectively, p. 1, 
Form 1041). 

41 Interest received from Government obligations 
tabulated in tables 9 and 10, both partially tax- 
exempt and taxable, is the amount of such interest 
before amortization of bond premium. 

« Includes interest on United States savings b'".nds 
and Treasury bonds issued prior to Mar. 1, 1941, 
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, p. 2, Form 1040; data in table 10, tabulated from 
hne (e), colurr.ns 3 (a) and (b), schedule B, p. 2, 
Form 1041.) Interest received on the principal 
amount in excess of $5,000, which is subject only to 
surtax, is reported on line 5 (a), p. 1, Form 1040. and 
lines 5 (a) and (b), p. 1, Form 1041, and tabulated 
in the tables of this report showing sources of income 
as "Partially tax-exempt interest on Government 
obligations." 

<3 Interest on obligations issued prior to Mar. 1, 
1941, 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, tabu- 
lated from line (f), columns 3 (a) and (b). schedule 

B, p. 2, Form 1041.) Such interest is reported on line 
5 (a), p. 1, Form 1040, and lines 5 (a) and (b), p. 1, 
Form lOJl, and tabulated in the tables of this report 
showing sources of income as "Partially tax-exempt 
interest on Government obligations." 



HISTORICAL TABLES 



COMPOSITE DATA FOR INDIVIDUAL RETURNS AND 
TAXABLE FIDUCIARY RETURNS 

14. Number of returns, net income, tax, and tax credits, 1913-42. 

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

net income classes, 1914-42. 

1 6. Sources of income, deductions, and net income or deficit, 1 9 1 6-42. 

1 7. Number of returns, net income, and total tax, by States, 1 933-42. 



231 



232 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 14. — Individual returns and taxable fiduciary returns, with net income, 
1913-Jf2: Number of returns, net income, tax before tax credits, tax credits, and 
tax; and individual returns with no net income, 1928-4^: 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 ' 


Tax before tax 
credits s 


Total 


Taxable 


Non- 
taxable 


Percent of total 


Normal 
tax 






Tax- 
able 


Non- 
taxable 


Surtax 


1913' 


357, 598 
357, 515 
336, 652 
437,036 
3, 472, 890 
4,425,114 

5, 332, 760 
7, 2 '9, 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 
36, 537, 593 










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 

» 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 
8 11,655,909 

11, 008, 638 
12, 796, 802 

14, 909, 812 
19, 240, 1 10 
21, 238, 574 
18, 897, 374 
23,191,871 
36, 588, 546 
58, 868, 025 
78, 889, 362 


12, 729 

16, 559 

23, 996 

51,441 

156, 897 

476, 433 

468, 1C5 

478, 250 

308, 059 

355, 410 

'I" 378, 388 

257, 795 

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 

38S, 950 

556,019 

1, 445, 042 


15, 525 


1914 . 










24, 487 


1915 










43, 948 


1916 


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, 003 
2, 458, 049 
2, 037, 645 
1, 525, 546 
1, 936, 095 

1, 747, 740 
1,795,920 
2, 110, S90 

2, 861, 108 

3, 371, 443 
3, 048, 545 
3, 959, 297 
7, 504, 649 

17, 587, 471 
27, 718, 534 


74,066 

765, 656 

1,032,251 

1, 101, 579 
1,741,634 
3,072,191 
3t 106, 232 
3, 428, 200 

2, 880, 090 
1, 669, 885 
1,607,102 
1, 660, 606 
1, 547, 788 
1,586,278 
1,669,864 
1, 700, 378 
1,941,335 

1, 975, 818 

2, 298, 500 

2, 464, 122 
2,552,391 
2, 978, 705 
3,155,112 

3, 673, 902 
7,160,813 
8, 267, .'=.02 
8, 819, 059 


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 
76 


17 
22 
23 
21 
24 
46 
46 
45 
39 
40 
40 
41 
39 
39 
45 
53 
50 
53 
56 
54 
47 
47 
51 
48 
49 
32 
24 


121,946 


1917 


433, 346 


1918 

1919 

1920 

1921 

1922. .. . 


651, 289 
801, 525 
596, 804 
411,327 
474, 581 


1923 

1924... 

1925 

1926 


'"'464,918 
437, 541 
432, 853 
448, 330 


1927 


511,731 


1928. 

1929 

1930 

1931 

1932 

1933 

1934 

1935 


688, 825 
582, 393 
316,816 
186, 078 
239, 232 
244, 307 
388, 139 
504, 625 


1936. 


883, 820 


1937 

1938 

1939 

1940 


807, 019 
258, 209 
313, 518 
435, 331 


1941 

1942 


1,927,715 
6, 720, 130 



For footnotes, see pp. 259-260. 



STATISTICS OF INCOME FOR 1942, PART 1 



233 



Table li.-^Individual leturns and taxable fiduciary returns, with net income, 
1913-J,2:^ Number nf returns, net income, tax before tax credits, tax credits, and tax; 
and individual returns with no net income, 1928-4^: 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 3— Con. 


Tax credits 


Tax 3 


Number 
of re- 
turns 




Year 


Alterna- 
tive tax < 


Tax on 
capital 
net gain, 
12K per- 
cent 


Total 3 


25 per- 
cent of 
tax on 
earned 
net in- 
come 3 


12H 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, 630 

1, 075, 054 

719, 387 

861,057 

» i»882, 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 

8, 926, 712 








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, 471 

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 

8, 926. 712 






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 








" 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 

163, 136 


499 213 


1929 




1 025 130 


1930 




1, 539, 452 
1, 936, 878 
1 480 922 


1931 




1932 




1933 




1 141 331 


1934 




412,859 
381,353 


1935 












1936 












286, 632 


1937 












30<< 518 


1938 


279, 522 
328, 832 
543, 772 
1, 094, 587 
443, 593 










354 156 


1939 










284 327 


1940 








311,385 


1941 








292, 023 


1942 










198, 598 













For footnotes, see p. 259-260. 



639257 — 45- 



-16 



234 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 15. — Individual returns and taxable fiduciary returns, with net income, by net 
income classes: Number of returns, 1914-4^; net income, tax, and effective tax rate, 
1916-42; also aggregate for individual returns with no net income, 1928-42 
[Net income classes and money figures in thousands of dollars] 









Number of returns '^ 








1914 


1915 


1916 i< 


1917 


1918 


1919 


Individual returns and taxable fidu- 
ciary 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 

559 

315 

141 


1, 516, 938 

1, 496, 878 

932, 336 

319, 356 

1 16, 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, 076 

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 under 10 


438, 851 


10under25 _ 


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 
fiduciary returns, with net 


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 

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 




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 


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 150 . 


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 of returns " 


Net income classes 


1926 


1927 


1928 


1929 


1930 


1931 


Individual returns and taxable fidu- 
ciary returns, with net income; ' 


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, HI 

2. 071 

552 

318 

150 


185, 391 




862, 153 


2 under 3 .- 


675, 019 


3 under 5 - . . . 


912, 630 




417, 655 


10 under 25 


137, 754 


25 under 50 


24. 308 


50 under 100 


7,830 


10(1 utKier 150 . . 


1,634 


1511 under :iO0 


1.056 


3110 under 5()0 


2f8 


500 under 1.000 


149 


1,000 and over 


77 






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


4, 138, 092 


4, 101, 547 


4, 070, 851 
72, 829 


4, 044, 327 
92, 545 


3, 707, 509 
144, 867 


3, 225, 624 


Individual returns with no net in- 


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. 259-260. 



STATISTICS OF INCOME FOR 194 2, PART 1 



235 



Table 15. — Individual returns and taxable fiduciary returns, with net income, by net 
income classes: Number of returns, 1914-4^; net income, tax, and effective tax rate, 
1916-42; also aggregate for ijidividual returns with no net income, 1928-42 — Con. 

[Net income classes and money figuresin 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 
2, 524, 763 
1 571 996 


1 Under 2 


2 under 3 


3 under 5 . . 


1 251 213 


5 under 10 

10 under 25 


471,171 

178, 446 

38, 948 

12,318 

2,269 

1,358 

312 


25 under 50 


50 under 100 


100 under 150 


150 under 300 

300 under 500. - 


500 under 1,000 


162 


1,000 and over 


49 


Total individual and taxable 
fiduciary returns, with net 

income 

Individual returns with no net in- 
come ' 


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 
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 


1942 


Individual returns and taxable fiduciary 
returns, with net income: ' 
Under 3, Optional Form 1040A, not 
distributed 








10, 252, 708 

1,976,368 

5, 754, 402 

4, 722, 477 

2, 199, 668 

636, 901 

243, 081 

49, 521 

14, 850 

2,784 

1,620 

367 

169 

57 


16, 106, 039 


Under 1 

1 under 2 .... 


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 


1,941,122 

5, 026, 595 

5, 264, 991 

1, 652, 825 

539, 159 

189, 291 

37,264 

10, 673 

1,964 

1,131 

267 

128 

52 


3, 228, 706 
7, 172, 627 


2 under 3 


5, 430, 790 


3 iinder 5 


3, 422, 331 


5 nnder 10 


785, 785 


10 under 25 


300, 161 


25 under 50 


65, 137 


50 under 100 


19, 793 


100 under 150 


3,585 


150 under 300 


1,985 


300 under 500 


415 


500 under 1,000 


199 


1,000 and over 


40 






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 


25, 854, 973 
99,828 


36, 537, 593 
163, 136 


Grand total 


6, 303, 890 


7,715,660 


14, 778, 159 


25, 954, 801 


36, 700, 729 







For footnotes, see pp. 259-260. 



236 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 15.— Individual returns and taxable fiduciary returns, with net income, by net 
income classes: Number of returns, 1914-4^; net income, tax, and effective tax rate, 
1916~4^i also aggregate for individual returns with nonetincome, 1928-42 — Con. 

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





Net income '3 


Net income classes 


1916 


1917 


1918 


1919 


1920 


1921 


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












213, 850 


1 under "?. 




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 


2 under 3-. . 




5, 325, 931 


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 


4, 054, 891 


Sunder 10 


2, 378, 759 


10 under 25 . . . 


1,958,156 


25 under 50 


979, 629 


sounder 100 

100 under 150 - 


582, 230 
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 ind i vidual and tax- 
able fiduciary returns, 
witii net income 


6, 298, 578 


13, 652, 383 


15,924,639 


19, 859, 491 


23, 735, 629 


19, 577, 213 





Net income i3 


Net income classes 


1922 


1923 


1924 


1925 


1926 


1927 


Individual returns and taxable 
fiduciary returns, with net 
income: i 
Under l-._ _ 


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 

9 3, 693, 642 

« 6, 073, 444 

9 6, 469, 195 

« 2, 653, 026 

9 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 


2 under 3 


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 

500 under 1,000 


431, 122 
378, 167 


1,000 and over. . . 


600, 641 






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


21,336,213 


9 24,777,466 


25,656,153 


21,894,576 


21,958,506 


22, 545, 091 









Net income '3 






Net income classes 


1928 


1929 


1930 


1931 


1932 


1933 


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

9 2,597,915 

1,677,039 

1, 160, 398 

629, 639 

393, 206 

1 19, 896 

118,008 

52, 469 

57, 874 

35, 240 


264, 784 


1 under 2 . . 


2, 093, 292 


2under3-. 


2, 295, 586 


3 under 5 


2, 207, 458 
1 537,875 


5 under 10 - 


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 8. 


25, 226, 327 
15 499, 213 


24, 800, 736 
'5 1,025,130 


18,118,635 
151, 539, 452 


13, 604, 996 
"5 1,936,878 


911,655,909 
15 1,480,922 


11,008,638 
15 1,141,331 







For footnotes, see pp. 259-260. 



STATISTICS OF INCOME FOR 1942, PART 1 



237 



Table 15. — Individual returns and taxable fiduciary returns, with net income, by net 
income classes: Number of returns, 1914-4^; net income, tax, and effective tax rate, 
1916-4^', oiso aggregate for individual returns with no net income, 1928-42 — Con. 

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



Net income classes 


Net income " 


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, 51.3. 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 
73,630 


187, 113 

3.011,409 

3, 325, 252 

3. 821. 708 

2.977,790 

2, 628. 692 

1, 400, 493 

91.3.518 

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, 308 

484, 768 

158, 413 

154, 996 

78. 441 

81, 396 

110, 103 


253, 911 


1 under 2 


4, 327. 850 


2 under 3 . 


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 


60 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 




and 
re- 

ome 
no 




Total individual 
taxable fiduciary 
turns, with net inc 
Individual returns with 
net income * 


12, 796, 802 
» 412, 859 


14, 909, 812 
IS 381, 353 


19, 240, 110 
•5 286, 632 


21, 238, 574 
'5 308, 518 


18, 897, 374 
'« 354, 156 


23, 191, 871 
15 284, 327 







Net income classes 



Net income '^ 



1940 



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

Under 3, Optional Form 1040A, not distributed. 

Under l._ _ 

1 under 2 

2 under 3 

3 under 5 

6 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 



525, 260 
361, 338 
583, 632 
014, 768 
604, 433 
785, 641 
257, G86 
712, 495 
235, 754 
226, 596 
101, 756 
84,224 
95,564 



17, 531, 107 

1,429,168 

8, 872, 128 

11,479,181 

8, 000, 997 

4, 286, 515 

3, 583, 574 

1, 673, 403 

994, 006 

333. 998 

322, 432 

139, 765 

115, 661 

106, 091 



Total individual and taxable flduicary returns, with net income 
Individual returns with no net income * 



36, 588, 546 
15 311, 385 



58, 868. 025 
16 292, 023 



25, 715, 974 

2. 120, 387 

10. 869, 168 

13, 294, 849 

12, 453, 166 

5, 254, 452 

4, 452, 963 

2, 201, 992 

1, 324. 652 

431, 323 

394, 634 

156. 857 

132. 358 

86. 586 



78. 889. 362 
16 198. 598 



For footnotes, see pp. 259-260. 



238 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 15. — Individual returns and taxable fiduciary returns, with net income, by net 
income classes: Number of returns, 1914—4^; net income, tax, and effective tax rate, 
1916-42; also aggregate for individual returns with no 7iet income, 1928-42 — Con. 
[Net income classes and money flgures in thousands of dollars] 



Net income classes 


Taxis 


1916 


1917 


1918 


1919 


1920 


1921 


Individual returns and taxable fidu- 
ciary returns, with net income: ' 
Under]... 












174 


1 under 2 




16, 244 
9,097 
18. 283 
44, 066 
80, 695 
76, 593 
85, 028 
55, 766 
86, 718 
50. 298 


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 
91,638 

164. 833 
154, 946 
186, 358 
118,706 
163, 095 
86, 031 

76, 228 
99, 027 


36,860 

45. 508 
83. 496 
97. 886 
172. 259 
164, 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 


42, 744 


5 under 10 . 


68,871 


10 under 25 


126, 886 


25 under .50. 


112.910 


sounder 100 


115,712 


100 under 150 


62. 330 


150 under 300.. 


61, 496 


300 under 500 


31, 860 


600 under 1,000.. 


20, 902 59. 349 


26, 112 


1,000 and over.... 


51, 487 


109, 425 


31,420 






Total individual and taxable 
fiduciary returns, with net 
income 


173,387 


691, 493 


1, 127, 722 


J, 


269, 630 


1, 075, 064 


719, 387 






Net income classes 


Tax 13 


1922 


.1923 


1924 


1925 


1926 


1927 


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


247 
27, 081 
20, 730 
47, 533 
70, 388 
123, 576 
125, 697 
144, 093 
71,337 
98, 810 
43, 488 
38. 559 
49. 518 


317 

« 18, 253 

« 16, 606 

9 46, 048 

9 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 

56, 722 

63. 674 

66, 867 


56 

1.761 

4,217 

7,245 

20, 272 

72. 466 

112,797 

140, 947 

77, 900 

103, 997 

65, 2.56 

53, 666 

81,893 


40 


1 under 2 


1,234 


2 under 3 . 


3,970 


3 under 5 


6,608 


5 under 10 


20, 665 


10 under 25 


74, 226 


25 under 50 


119,475 


50 under 100 


156,676 


100 under 1.50.. 


87, 398 


150 under 300 


123, 776 


300 under 500 


73, 760 


500 under 1,000.. 


64,266 


1,000 and over 


98, 657 






Total individual and taxable 
fiduciary returns, with 
net income 


861, 057 


9 661, 666 


704, 265 


734, 555 


732, 471 


830, 639 






Net income classes 


Tax 


3 




1928 


1929 


1930 


1931 


1932 


1933 


Individual returns and taxable fidu- 
ciary returns, with net income: i 
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 

1.59. 221 

97, 336 

106, 219 

191, 054 


37 

1,269 

3,310 

5, 352 

17, 448 

49, 661 

72. 708 

87, 379 

48, 749 

62, 463 

33, 063 

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, 467 

26, 886 


103 
12, 254 
9,822 
20,895 
35, 616 
50, 160 
43, 546 
47, 1.50 
24, 469 
31,912 
18, 554 
19,016 
16, 476 


97 


1 under 2 .. . 


10, 346 


2 under 3 


7,710 


Sunder 5 


18, 397 


5 under 10 


36, 077 


10 under 25 


64,977 


25 under 50 


62, 365 


50 under 100 


57, 491 


100 under 1,50 


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 






% 

























For footnotes, see pp. 259-260. 



STATISTICS OF INCOME FOR 194 2, PART 1 



239 



Table 15. — Individual returns and taxable fiduciary returns, with net income, by net 
income classes: Number of returns, 1914 4^; net income, tax, and effective tax rate, 
1916-42; also aggregatefor individual returns with no net income, 1928-42 — Con. 

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



Net income classes 


Tax 13 


1934 


1935 


1936 


. 1937 


1938 


1939 


Individual returns and taxable fidu- 
ciary returns, with net income: ' 

Under 1 

1 under 2 . .. . . 


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 


2under3 


21 374 


3 under 5 -. 


47, 424 
83, 430 


5 under 10 - - - 


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 

Individual returns with no net in- 
come * 


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 





Net income classes 


Tax 13 


1940 


1941 


1942 


Individual returns and taxable fiduciary returns, with net income: i 
Under 3, Optional Form 1040A, not distributed - --- 




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 


1,317,947 


Under 1 


2,115 

57, 727 

49, 826 

78, 830 

119,541 

253, 227 

27JD, 956 

251,414 

110,629 

122, 832 

61,041 

51, 173 

66, 619 


80, 802 


1 under 2 


496, 013 


2 under 3 .... 


963, 892 


3 under 5 -.- 


1, 376, 442 


5 under 10 


904, 148 


10under25 


1, 231, 202 


25 under 50-- 


948, 162 


50 under 100 . - . . 


742, 361 


100 under 150-. . 


286, 405 


150 under 300 i 


287, 693 


300 under 500 


122, 470 


500 under 1,000 


163, 829 


1,000 and over 


65, 346 


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


1, 495, 930 
473 


3, 905, 625 
2,326 


8, 926, 712 


Individual returns with no net income • 








Grand total . . 


1, 496, 403 


3, 907, 951 


8, 926, 712 







For footnotes, see pp. 259-260. 



240 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 15. — Individual returns and taxable fiduciary returns, withnet income, by net 
income classes: Number of returns, 1914-4^,' net income, tax, and effective tix rate, 
1916-42; also aggregate for individual returns with no net income, 1928~4^ — Con. 

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









Effective tax rate (percent) 


13 






Net income classes 


1916 


1917 


1918 


1919 


1920 


1921 


1922 


1923 


1924 


Individual returns and tax- 
able fiduciary returns, 
with net income: ' 
Under 1 












0.08 

.81 

.39 

1.05 

2.90 

6.48 

11.53 

19.87 

32.00 

42.14 

51.94 

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 


0.06 


1 under 2 




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 

44.04 

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 


.29 


2under3 




.19 


3 under 5 


0.12 

.61 

.94 

1.41 

2.25 

3.48 

4.75 

6.60 

8.14 

11.09 


.39 


5 under 10 


.96 


10 under 25 


2.73 


25 under 50 


6.84 


sounder 100 ..-. 


12.81 


100 under 150 . _-- 


20.04 


150 under 300 

300 under 500 


24.69 
26.73 


500 under 1,000 


26.87 


1,000 and over 


30.27 






Total individual and 
taxable (iduciary re- 
turns, witii net in- 
come __ - 


2.75 


5.06 


7.08 


6.39 


4.53 


3.67 


4.04 


2.67 


2.74 





Effective tax rate (percent) '^ 


Net income classes 


1925 


1926 


1927 


1928 


1929 


1930 


1931 


1932 


1933 


Individual returns and tax- 
able fiduciary returns, 
with net income: ' 
Under 1 


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 

6.82 

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 

5.24 

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 


0.04 


1 under 2 


.49 


2under 3 - 


.34 


3 under 5 . ... 


.83 


6 under 10 


2.28 


10 under 25 


4.94 


25 under 50 


8.31 


sounder 100 


14.34 


100 under 150 . .. 


23.51 


150 under 300 


29.03 


300 under 500 


32.82 


500 under 1,000 


37.43 


1,000 and over 


31.96 






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


3.35 


3.33 


3.68 


4.62 


4.04 


2.63 


1.81 


2.83 


3.40 









Effective tax rate (percent) 


13 






Net income classes 


1934 


1935 


1936 


1937 


1938 


1939 


1940 


1941 


1942 


Individual returns and tax- 
able fiduciary returns, 
with net income: ' 
Under 3, Optional Form 
1040.\, not distributed 
















1.87 

.79 

1.59 

2.60 

5.11 

9.48 

19.07 

34.31 

46.56 

54.48 

58.08 

59.94 

62.24 

61.98 


5.13 


Under 1 


0.05 

.38 

.31 

.65 

2.21 

5.55 

11.98 

20.89 

32.41 

41.14 

47.58 

51.70 

55.75 


0.06 

.40 

.33 

.64 

2.13 

5.69 

12.09 

21.06 

32.54 

41. 15 

47.81 

51.92 

56.36 


6.18 

.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 


.28 

.44 

.34 

.79 

2.57 

6.51 

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 


3.81 


1 under 2 


4.56 


2 under 3 . . 


7.25 


3 under 5 


11.05 


6 under 10 


17.21 


10 under 25 . . . 


27.65 


25 under 50 ... 


43.06 


50 under 100 


56.04 


100 under 150 


66.40 


150 under 300 


72.90 


300 under 500 


78.08 


500 under 1,000 


78.45 


1,000 and over 


75.47 






Total individual and 
taxable fiduciary re- 
turns, with net in- 
income 


4.00 


4.41 


6.31 


5.37 


4.05 


4.00 


4.09 


6.63 


11.32 



For footnotes, see pp. 259-260. 



STATISTICS OF INCOME FOR 1942, PART 1 



241 



Table 16. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-42, and individual returns with no net income, « 1928-4^; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Number of returns, sources of 
income, deductions, and net income or deficit 

PART I.— ALL RETURNS 
[Money figures in thousands of dollars] 



Distribution 


1916 


1917 i« 


1918 


1919 


1920 


1921 


Number of returns 


H 429, 401 


1, 832, 132 


4, 425, 114 


5, 332, 760 


7,259,944 


6, 662, 176 




Sources of income: " 

Salaries, wages, commis- 
sions, etc." .- 


1, 851, 277 

2, 637, 475 

643, 803 

2, 136, 469 

379, 795 


3, 648, 438 
f 2, 865, 413 
1 775, 087 

[ 318, 171 

684, 343 

2,848,842 

936, 715 


8,267,392 
3, 124, 355 

1, 214, 914 

291, 186 
975, 680 

2, 468, 749 

(39) 


10, 755, 693 
3, 877, 550 
1, 831, 430 

999, 364 
1, 019, 094 
2, 453, 775 

(39) 


815,322,873 
3, 215. 555 
« 1, 706, 229 

1,020,543 
1, 047, 424 
2, 735, 846 

(39) 


13 813 169 


Business profit "-— 


2, 366, 319 
1, 341, 186 

462, 859 
1, 177, 958 
2, 476, 952 

(39) 


Partnership profit 2" 

Profit from sale of real 
estate, stocks, bonds, 
etc ... - 


Rents and royalties 

Dividends received 21 

Income from fiduciaries 22.. 

Partially tax-exempt in- 
terest on Government 
obligations 23 


Interest and other in- 
come 24 ._ 


701,084 


1, 403, 486 


f 63, 377 
1 1,437,402 


61,550 
» 1, 580, 250 


46, 994 






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 


(40) 

} (") 
} (") 


(40) 
(40) 

(40) 

245, 080 
885, 763 


(40) 
(40) 

(40) 
(40) 

1, 821, 122 


(40) 
(40) 

(40) 
(40) 

2, 578, 194 


(40) 
(40) 

(40) 

387, 290 
2, 567, 351 


(40) 


Net loss from business '». .. 
Net loss from partnership 20. 
Interest paid 


(40) 


Taxes paid .. 


(40) 


Contributions 2s 


(40) 


Other deductions 26 


2, 051, 324 


3, 751, 56» 


Total deductions 


2, 051, 324 


1, 130, 843 


1, 821, 122 


2, 578, 194 


2, 954, 641 


3, 751, 569 






Net income 


6, 298, 578 


10, 946, 166 


15, 924, 639 


19, 859, 491 


23, 735, 629 


19, 577, 213 







For footnotes, see pp. 259-261. 



242 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 16. — Individual returns and taxable fiduciary returns, with net incom.e,^ 
1916—42, and individual returns with no net income,^ 1928-42; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Number of returns, sources 
of income, deductions, and net income or deficit — Continued 

PART I.— ALL RETURNS— Continued 

[Money figures in thousands of dollars] 



Distribution 


1922 


1923 « 


1924 


1925 


1926 


1927 




6, 787, 481 


7, 698, 321 


7, 369, 788 


4, 171, 061 


4, 138, 092 


4, 101, 547 






Source of income: i^ 

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 
} 1,738,601 


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, Oil, 590 
333, 365 

36, 782 
1, 936, 604 


10, 218, 450 


Business profit " .. 


3, 287, 421 


Partnership profit 'o 

Profit from sale of real 
estate, stocks, bonds, 
etc., other than taxed as 


1, 755, 145 
1, 813, 396 


Capital net sain from sales 
of assets held more than 
2 years " 


1,081,186 


Rents and royalties. _ 

Dividends received 21 

Income from fiduciaries 22.. 

Partially tax-exempt inter- 
est on Government obli- 
gations 2' - 


1, 302, 276 

4, 254, 829 

421, 481 

47, 479 


Other taxable interest 

Other income 21 


f 1,675,916 
1 350, 981 






Total income 


24, 871, 908 


29, 247, 593 


29, 578, 997 


25, 272, 035 


25, 447, 436 


26, 208, 561 






Deductions; " 

Net loss from sales of real 
estate, stocks, bonds, 
etc . - 


(40) 


(40) 


(40) 
(40) 

(40) 
(40) 

533, 168 
3, 389, 675 


(40) 
(40) 

(40) 
(40) 

441, 590 
2, 935, 868 


178, 216 

(40) 
(40) 

(40) 

484, 205 
2, 826, 509 


227, 879 


Capital net loss 2s 


(40) 


Net loss from business '»_ _ 
Net loss from partnership 20. 
Interest paid-.- 


} (") 

} (") 
425, 218 
3, 110, 478 


(40) 
(40) 

534, 797 
3, 935, 330 


(40) 




(40) 


Contributions 25--- 


507, 705 


Other deductions 2»- - 


2, 927, 886 


Total deductions . 


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. 259-261. 



STATISTICS OF INCOME FOR 1942, PART 1 



243 



Table 16. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-42, and individual returns rrifh no net income,^ 1928-42; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Number of returns, sources 
of income, deductions, and net income or deficit — Continued 

PART I.— ALL RETURNS— Continued 

[Money figures in thousands of dollars] 





1928 


1929 


1930 


Distribution 


Individual 
returns and 

returns of 
fiduciaries, 

with net 
income 


Individual 
returns 

with no net 
income 


Individual 

returns and 

returns of 

fiduciaries, 

with net 

income ' 


Individual 
returns 

with no net 
income 


Individual 
returns and 

returns of 
fiduciaries, 

with net 
income 


Individual 
returns 

with no net 
income 


Number of returns- 


4, 070, 851 


72, 829 


4, 044, 327 


92, 545 


3, 707, 509 


144, 867 


Sources of income: " 

Salaries, wages, commis- 
sions, etc. '8 

Business profit 


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 
/ 1, 908, 030 
I 296, 235 


199, 654 
58, 413 
49, 533 

85, 265 

1,426 

79, 984 

297. 726 

12, 209 

2,864 
} 115,177 


9,921,9,52 
2, 628, 057 
1, 089, 646 

636, 738 

556. 392 

974, 325 

4, 197, 304 

429, 459 

38. 134 
f 1,608,434 
I 9 239,004 


283, 727 
6tt 697 


Partnership profit 20 

Profit from sales of real 
estate, stocks, bonds, 
etc., other than taxed as 
capital net gain 


57, 260 
1 


Capital net gain from sales 
of assets held more than 
2 years" 


i 68, 135 


Rents and royalties 

Dividends received 21 

Income from fiduciaries 22.. 
Partially tax-exempt in- 
terest on Government 
obligations 23 .. 


103, 460 

434, 988 

19, 843 

5,738 


Other taxable interest 

Other income 2't__ 


} 161, 536 






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 . - 


171, 743 

m 

(40) 

[ (") 

532, 886 
3, 056, 679 


144, 561 

(40) , 
(40) 
f (") 

\ 125, 990 

8,465 

640, 847 


} 994, 665 

(40) 

} m 

527, 093 
3, 522, 265 


838. 984 
(.:o) 

f m 

\ 156. 054 

13,016 

919, 327 


1, 232, 776 
172, 538 

[ m 

9 417,771 
9 2, 377, 726 




Capital net loss -' 




Net loss from business 

Net loss from partner- 
ship 20 


570, 023 


Interest paid 


\ 31, 536 
16, 630 


Taxes paid 20 

Contributions 25 


Other deductions 26 


818, 503 


Total deductions 


3, 761, 308 


919. 862 


5, 044, 023 


1, 927, 381 


94,200,811 


2, 743, 835 


Net income or deficit 


25, 226, 327 


15 499, 213 


24, 800, 736 


15 1, 025, 130 


18, 118, 635 


5 1,539,452 



For footnotes, see pp. 259-261. 



244 



STATISTICS OF INCOME FOR 19 42, PART 1 



Table 16.^ — Individual returns and taxable fiduciary ret^lrns, with net income,^ 
1916-42, and individual returns ivith no net income,^ 1928-4^; Part I, all returns; 
Part II, retxirns with net income of $5,000 and over: Number of returns, 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 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 
with no 

net income 


Individual 

returns and 

returns of 

fiduciaries, 

with net 

income 


Individual 
returns 
with no 

net income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 
with no 

net income 


Number of returns 


3, 225, 924 


184, 583 


3, 877, 430 


206, 293 


3, 723, 558 


168, 449 






Sources of income: i' 

Salaries, wages, commis- 
sions, etc." 


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 

[ 50, 074 

529, 989 

1, 972, 133 

310, 949 

29,188 
/ 1, 141, 799 
I 330, 602 


219, 716 
54, 880 
28,612 

i 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 _ . 


51, 137 


Partnership profit 20 

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 2' -. 


\ 67, 470 


Rents and royalties 

Dividends received 21 _ 

Income from fiduciaries 22.. 

Partially ta.x-exempt in- 
terest on Government 
obligations 23 _ _ . . 


83, 675 
152, 361 
19, 846 

4,420 


Other taxable interest 

Other income 21 


107, 904 
33, 423 






Total income ... 


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 

Capital net losses 


i 1,160,765 

} 134, 685 

} (") 
328, 300 
2, 039, 705 


1, 818, 724 

590, 123 

f (") 
I 197, 133 
25, 629 
605, 019 


375, 445 
112, 659 

} m 

304, 009 
« 1, 944, 057 


835, 280 

519, 340 

r (") 
1 177, 758 
12, 651 

767, 486 


365, 782 

r 61,985 
1 30, 435 
507, 520 
506, 258 
252, 251 
660, 956 


773, 899 


Net loss from business 

Net loss from partnership 20. 

Interest paid 2» 

Taxes paid 2b 


181, 099 
68, 850 
135, 232 
171, 387 


Contributions 25 

Other deductions 2' 


29,664 
507, 017 


Total deductions 


3, 663, 455 


3, 236, 628 


» 2, 736, 171 


2.312,514 


2. 38S, 187 


1, 867, 148 






Net income or deficit 


13, 604, 996 


'« 1, 936, 878 


« 11,655,909 


'« 1, 480, 922 


11,008,638 


i» 1,141,331 



For footnotes, see pp. 259-261. 



STATISTICS OF INCOME FOR 1942, PART 1 



245 



Table 16. — Individual returns and taxable fiduciary returns, with net income} 
1916-42, and individual returns with no net income,^ 1928-42; Part I, all returns; 
Part II, returns xvith net income of $5,000 and over: Number of returns, 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 
fiduciaries, 
with net 
income 


Individual 
returns 
with no 

net income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 
with no 

net income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 
with no 

net income 




4, 094, 420 


104, 170 


4, 575, 012 


94, 609 


5, 413, 499 


73, 272 




Sources of income: " 

Salaries, wages, commis- 


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 
75, 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 

9,514 
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, 357 


57, 036 
22, 729 

9,450 
22, 497 
42, 091 
54, 156 

8,738 

1 322 




Partnership profit 2° 

Net capital gain 30 


Rents and royalties 

Dividends received 21 _ 

Income from fiduciaries 22. . 
Partially tax-exempt in- 
terest on Government 


Other taxable interest 


22, 017 
8,493 






15, 092, 960 


344, 055 


17, 316, 505 


288, 653 


21, 888, 373 


248, 530 




Deductions: ■' 

Net loss from business 

Net loss from partnership 20. 
Net capital loss 30 


63, 885 
29, 004 
183. 762 
517, 217 
541, 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, 559 
305, 155 
764, 191 


116,068 
35, 601 
21,616 
67, 924 
48,415 
4,998 

375, 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 2' 


38 850 


Contributions 25__ 

Other deductions 20 


3,753 
311, 263 


Total deductions 


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 


i» 381, 353 


19,240,110 


16 286, 632 



For footnotes see pp. 259-261. 



246 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 16. — Individual returns and taxable fiduciary returns, ivith net income,^ 
1916-42, and individual returns unth no net income,^ 1928-42; Part I, all returns; 
Part II, returns ivith net income of $5,000 and over: Numher of returns, sources 
of income, deductions, and net income or deficit — Continued 

PART I.— ALL RETURNS— Continued 

[Money figures in thousands of dollars] 





1937 


1938 


1939 


Distribution 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 
with no 

net income 


Individual 
returns and 
taxable 
fiduciary 
returns, 
with net 
income 


Individual 
returns 
with no 

net income 


Individual 
returns and 
taxable 
fiduciary 
returns, 
with net 
income 


Individual 
returns 
with no 

net income 


Number of returns 


6, 350, 148 


83, 904 


6, 203, 657 


100, 233 


7, 633, 199 


82 461 






Sources of income: " 

Salaries, wages, commis- 


14, 148, 510 

2, 493, 426 

1, 139, 301 

434, 114 


57, 386 
23,421 
10, 885 
16, 947 


13, 240, 991 
2, 349, 344 
1, 053, 673 


65, 825 
25, 954 
13, 533 


16, 440, 923 
2, 698, 217 
1, 246, 633 


49, 677 




13, 693 


Partncrship profit 20 _ 

Net capital gain 30 


10, 385 


Net short-term capital loss of 

preceding year df ducted ^L 

Net short-term capital gain 






21, 231 

168, 397 
229, 458 

28, 504 

812, 447 

2, 801, 988 

710,462 

51, 740 
864, 095 
337, 785 


371 






152, 108 
324, 795 

22, 607 

769, 687 

2, 372, 459 

646, 258 

46, 065 
844, 443 
233, 019 


7,781 
6,443 

1,526 
41, 601 
89, 424 
19, 291 

2,373 
32, 034 
12, 983 


6, 152 


Net long-term capital gain ^i 






6,301 
1,607 


Net gain from sales of prop- 
erty other than capital 
assets 32 






Rents and royalties 

Dividends received 21 

Income from fiduciaries "__ 
Partially tax-exempt inter- 
est on Government obli- 
gations 23 . 


758, 444 

3, 514, 293 

830, 772 

47, 955 
862, 349 
224, 935 


40, 146 
60, 440 
10, 295 

1, 563 
21, 343 
7,968 


34, 218 
63, 093 
12, 985 

1,698 


Other taxable interest 

Other income 24 . .. 


22, 148 
6,733 






Total income 


24, 454, 099 


250, 394 


22, 055, 449 


318, 769 


26, 390, 649 


228, 690 


Deductions: " 

Net loss from business 

Net loss from partnership 20. 
Net capital loss 3o 


97, 940 

29,011 

264, 192 


124, 159 
40, 034 
28, 695 


99, 263 
30, 662 


142,717 
37, 800 


100, 895 
28, 385 


122, 076 
28, 396 


Net long-term capital loss 3i 


395, 779 

21, 805 
509, 093 
816, 381 
407, 419 

674, 562 

203, 112 


192, 220 

21, 427 

48, 049 

44, 779 

6,560 

179, 374 


316, 915 

27, 349 

548, 877 
882, 390 
494, 789 

( 18, 635 
\ 81, 887 
[ 446, 393 

252, 264 


151, 049 


Net loss from sales of prop- 
erty other than capital 
assets 32 






27, 755 


Interest paid 2» 


560, 997 
837, 272 
440, 010 

i 797, 055 

189, 048 


44, 601 

37, 618 

4,919 

278, 886 


33, 804 


Taxes paid 29 .. 


.34, 196 


Contributions 25 


4,112 


Losses from fire, storm, 

etc. 33.. 


7, 593 


Bad debts 33 


45, 107 


Other deductions 28 

Amount distributable to 


58, 927 












Total deductions 


3, 215, 525 558, 912 


3, 158, 076 


672, 925 


3, 198, 778 


513,016 


Net income or deficit 


21, 238, 574 


15 308, 518 


18, 897, 374 


15 354, 156 


23, 191, 871 


15 284, 327 



For footnotes, see pp. 259-261. 



STATISTICS OF INCOME FOR 1942, PART 1 



247 



Table \&.— Individual returns and taxable fiduciary returns, with net income,^ 
1916-42, and individual returns with no net income,^ 1928-42; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Number of returns, sources 
of income, deductions, and net income or deficit — Continued 



PART I.— ALL RETURNS— Continued 
[Money figures in thousands of dollars] 





1940 


1941 


1942 


Distribution 


Individual 
returns and 
taxable 
fiduciary 
returns, with 
net income 


Individual 

returns 

with no net 

income 


Individual 

returns and 

taxable 

flduciarv 
returns, with 
net income 


Individual 

returns 

with no net 

income 


Individual 
returns and 
taxable 
fiduciary 
returns, with 
net income 


Individual 
returns 
with no 

net income 


Number of returns 


14, 665, 462 


112, 697 


25, 854, 973 


99, 828 


36, 537, 593 


163, 136 




Sources of income: " 

Salaries, wages, commis- 
sions, etc.'' 

Business profit _. - .- 


27, 653, 985 
4, 156, 570 
1, 557, 741 

5,038 

122, 372 

271, 380 


53, 276 
16, 742 
10, 259 

339 

4,540 

4,642 


47, 082, 403 
6, 455, 957 
2, 292, 262 

3,977 

136, 083 

369, 394 


57, 382 
18, 861 
12, 577 


65, 567, 995 
9, 286, 126 
3, 502, 219 

S,8e5 


59, 296 
23, 468 
7,181 


Partnership profit -» 

Net short-term capitallossof 
preceding year deducted ^> _ 


Net short-term capital gain 
in total income ^i _ _ 


4,501 
4,333 




Net long-term capital 
gain 31 






Net gain from sales of 
capital assets 35 


361,915 

62, 554 

1, 956, 567 

3, 099, 138 

777, 677 

85, 748 

44, 987 

917,013 

18, 681 
138, 550 
639, 701 


6 766 


Net gain from sales of prop- 
erty other than capital 
assets 32 


41, 450 

1, 194, 134 

3, 268, 441 

768, 037 

80, 459 


2,373 
35, 813 

68, 537 
13, 564 

1,260 


68, 339 

1, 738, 897 

3, 602, 753 

769, 885 

107, 6.39 

16, 069 

987, 812 

( 5, 057 
{ 161, 850 
I 747, 437 


2,417 
31, 598 
86, 362 
14,548 

2,076 

31 

19, 991 


839 


Rents and royalties 

Dividends received 21 

Income from fiduciaries ^-.. 
Interest on Government 
obligations: 

Partially tax-exempt ^3. 

Taxable 36 .._ 


33, 449 
23, 928 
4,970 

685 
595 


Other taxable interest 

Dividends on share ac- 
counts in Federal savings 
and loan associations 37.. _ 


992, 492 
754, 511 


21, 155 
7,423 


13, 066 
44 


Annuities 

Other income 24 


2,157 
7,199 


2,362 
4 839 






Total income 


40, 861, 570 


239, 583 


64, 541, 837 


264, 032 


86, 448, 871 


181 486 






Deductions: " 

Net loss from business 

Net loss from partnership 20- 
Net long-term capital loss 3i- 


132, 165 

29, 050 

386, 181 


127, 579 
25, 463 
175, 547 


123. 851 

32, 182 

702, -256 


104, 033 

24, 173 

203, 165 


181, 850 
38, 343 


125, 349 
18, 474 


Net loss from sales of capi- 
tal assets 35 


244, 420 

82, 924 
1, 149, 354 
2, 121, 137 
1, 445, 260 

651,255 

112,839 

162, 649 

1, 160, 874 

208, 605 


12, 192 


Net loss from sales of prop- 
erty other than capital 
assets 32 


38, 118 

720. 073 

1, 255, 834 

734, 645 


33, 087 

30, 899 

33, 237 

5,347 


61, 8.33 

931, 578 

1,641,395 

996, 826 


35, 281 

24,151 

30, 329 

5,361 


40, 104 


Interest paid 29 . .. 


18 609 


Taxes paid 29 


27, 131 


Contributions 25 ... 


4,884 
5, 126 


Medical and dental ex- 
penses 38 


Losses from fire, storm, 

etc. 33 


30, 516 
92, 457 
617, 333 

236, 653 


9,005 
45, 585 
65, 219 


56, 935 
123,312 

721, 507 

282, 136 


12, 639 
54,539 
62, 383 


20, 291 


Bad debts 33 


31,233 


Other deductions 26 __ 

Amount distributable to 
beneficiaries 3* 


76,690 










Total deductions . 


4, 273, 025 550, 968 1 5, 673, 812 556, 055 1 7, 559, 509 | 380, 084 






Net income or deficit 


36,588,546 1 15 311,385 


58, 868, 025 15 292, 023 1 78, 889, 362 


15 198, 598 



For footnotes, see pp. 259-261. 



248 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 16. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-4^, and individual returns with no net income, ^ 1928-42; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Number of returns, sources of 
income, deductions, and net income or deficit — Continued 

PART II.— RETURNS WITH NET INCOME OF $5,000 AND OVER 
[Money figures in thousands of dollars] 



Distribution 


1916 


1917 18 


1918 


1919 


1920 


1921 


Number of returns 


n 272, 252 


432, 662 


478, 962 


657, 659 


681, 562 


525,606 






Sources of income: " 

Salaries, wages, commis- 
sions, etc.'* . 


1, 398, 329 

2, 386, 905 

516, 742 

2, 098, 428 

365, 326 


1, 794, 790 
f 1, 062, 772 
1 581, 708 

I 217, 929 

340, 868 

2, 648, 155 

[ 822, 480 


2, 103, 819 

1, 148, 297 

913, 853 

187, 406 

386, 474 

2, 133, 209 

(39) 


2,948,006 
1, 743, 800 
1, 426, 072 

677, 284 

445, 701 

2, 128, 291 

(39) 


3, 367, 516 
1, 398, 069 

1, 261, 899 

623, 993 
451, 878 

2, 363, 880 

(39) 


2, 831, 620 


Business profit " 

Partnersiiip profit 20 

Profit from sales of real es- 
tate, stocks, bonds, etc. _. 

Rents and royalties 

Dividends received 21 

Income from fiduciaries 22.. 
Partially tax-exempt inter- 


816, 040 
903, 571 

254, 456 

420, 932 

1,915,138 

(39) 


gations 23 


799, 186 


f 62, 571 

1 876, 687 


60, 432 

847, 894 


40,281 




627, 943 




Interest and other income 21. 






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 20. 

Interest paid 

Taxes paid - 


(40) 

} m 
] m 


(40) 
(40) 

(40) 

186, 907 
458, 297 


(40) 
(40) 

(40) 
(40) 

1, 142, 003 


(40) 
(40) 

(40) 
(40) 

1, 598, 583 


(40) 
(40) 

(40) 

(") 

1, 914, 150 


(40) 
(40) 

(40) 


Contributions 25 


(40) 


Other deductions 20 


i, 719, 764 


1, 552, 857 


Total deductions.. 


1, 719, 764 


645, 204 


1, 142, 003 


1, 598, 583 


1, 914, 150 


1, 552, 857 






Net income 


5, 673, 909 


6, 823, 497 


6, 530, 241 


8, 709, 828 


8, 461, 412 


6, 361, 778 







For footnotes, see pp. 259-261. 



STATISTICS OF INCOME FOR 194 2, PART 1 



249 



Table 16.- — Individual returns and taxable fiduciary returns, with net income,^ 
1916-42, and individual returns with no net incon\e « 1928-42; Part I, all returns; 
Part II, retxirns with net income of $5,000 and over: Number of returns, 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 


1922 


1923 » 


1924 


1925 


1926 


1927 


Number of returns 


594,211 


614, 403 


697, 138 


830, 670 


894, 868 


913, 597 




Sources of income: " 

Salaries, wages, commis- 
sions, etc." 

Business profit " 

Partnership profit ^o 

Profit from sales of real es- 
tate, stocks, bonds, etc., 
other than ta.xed as capi- 
tal net gain 

Capital net gain from sales 
of assets held more than 
2 rears -^ 


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 
1, 704, 175 
1, 354, 422 

1,511,859 
1, 081, 186 


Rents and royalties 

Dividends received 21 

Income from fiduciaries 22.. 
Partially tax-exempt in- 
terest on Government 

obligations 23 

Other taxable interest 

Other income '^ 


644, 302 

3, 761, 910 

329, 351 

47, 479 
/ 1,115,925 
t 185, 099 


Total income 


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. 


(40) 


(40) 


(40) 
(40) 

(40) 
(40) 

254, 072 
1, 405. 532 


(40) 
(40) 

(40) 
(40) 

293, 401 
1, 756, 030 


122, 409 

(40) 
(40) 

(40) 

326,511 
1, 691, 377 


136, 482 

(40) 


Net loss from business i»... 
Net loss from partnership 20 

Interest paid 

Taxes paid 29 


} (") 

} (") 
211,863 
1, 323, 007 


(40) 
(40) 

238, 378 
1,391,835 


(40) 

\ 440, 974 


Contributions 25.. 

Other deductions 28 


3.53, 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. 259-261. 



639257—45- 



-17 



250 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 16. — Individual returns and taxable fiduciary returns, with net income,'^ 
1916-42, and individual returns with no net income,^ 1928-42; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Number of returns, 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 


356, 442 


331, 892 






Sources of income: " 

Salaries, wages, commissions, 
etc. '8 


6. 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 


5, 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, 2,';4 
354, 488 
284, 624 

71, 643 

50,074 

160, 244 

1, 540, 625 

217, 610 

29, 188 

536, 541 

67, 353 


1, 8.38, 646 


Business profit 


393, 815 




401, 931 


Profit from sales of real estate, 
stocks, bonds, etc., other 
than taxed as capital net 


308, 711 


Capital net gain from sales of 
assets held more than 2 


133, 616 


Rents and royalties 


124, 144 




1, 199, 867 


Income from fiduciaries 22 

Partially tax-exempt interest 
on Government obliga- 
tions 23 


182, 735 
31,689 


Other taxable interest 


422, 731 


Other income '* 


69,656 






Total income - . 


19, 423, 216 


19,710,168 


13, 206, 817 


9,011,581 


5, 369, 646 


5, 107, 539 






Deductions: " 

Net loss from sales of real 

estate, stocks, bonds, etc 

Capital net loss 2s 

Net loss from business 

Net loss from partnership 20... 
Interest paid 2«,.. 


129, 865 

(40) 
} (") 

866, 058 
475, 422 
390, 923 
604, 987 


} 632, 693 

(40) 

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 


152, 959 

/ 26, 792 

\ 15, 597 

208, 311 


Taxes paid 2»_ 

Contributions " 

Other deductions 28 


200, 078 
111,219 
245, 065 






Total deductions 


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 


10,521,088 


6, 941, 633 


4, 243, 768 


4, 147, 517 







For footnotes, see pp. 259-261. 



STATISTICS OF INCOME FOR 194 2, PART 1 



251 



Table 16. — Individual returns and taxable fiduciary returns, with net income,^ 
1916'~43, and individual returns with no net income,^ 1928~4-2; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Number of returns, 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 



Number of rrturns. 



500, 115 



Sources of income: i" 

Salaries, wages, commissions, 

etc.i^ --- 

Business profit 

Partnership profit 20 

Net capital gain 3o 

Net short-term capital loss of pre- 
ceding year deducted si 

Net short-term capital gain in 
total income ^i 

Net long-term capital gain ^i 

Net gain from sales of property 
other than capital assets ^- 

Rents and royalties 

Dividends received 21 

Income from fiduciaries 22 

Partially tax-exempt interest on 
Government obligations 23 

Other taxable interest _.. 

Other income 2* _. 



Total income. 



Deductions: 1" 

Net loss from business 

Net loss from partnership 20 

Net capital loss so 

Net long-term capital loss si 

Net loss from sales of property 

other than capital assets 22 

Interest paid 2« 

Taxes paid 29 

Contributions 25 

Losses from fire, storm, etc. ss 

Bad debts 33 

Other deductions 26 

Amount distributable to benefi- 
ciaries 3< 



Total deductions. 
Net income 



2, 300, 256 
568, 689 
438, 066 
160, 218 



165, 786 

1,585,042 

203, 854 

38,044 

453, 480 

99, 226 



6, 012, 662 



29, 753 
15, 178 
90,968 



231, 267 

232, 490 
129, 650 



282, 591 



1,011,898 



5, 000, 764 



1936 



677,011 



1937 



2, 708, 879 
687, 467 
531, 620 
399, 918 



198, 210 

1, 814, 184 

232, 324 

43, 820 
448, 022 
123, 234 



7, 187, 678 



33, 713 
13, 113 
68, 981 



240, 731 
267, 571 
148, 180 



319, 993 



1, 092, 283 



6, 095, 394 



3, 493, 623 

1, 021, 608 

791.010 

806, 916 



271, 556 

2, 583, 888 

691, 024 

43, 627 

445, 355 
108, 784 



10, 257, 390 



45, 125 
12, 551 
62, 828 



285, 260 
353, 986 
202, 147 



1, 362, 762 



8, 894, 628 



3, 819, 979 

1,062,875 

827, 058 

325, 270 



1938 



592, 446 



324, 869 

2, 780, 529 

703, 920 

47, 955 

431, 923 

91, 931 



10, 416, 309 



54, 680 
16, 535 
139, 832 



265, 243 
431, 620 
218, 614 



368, 195 
105, 529 



3, .309, 286 
856, 740 
702, 317 



101, 822 
282, 712 

9,953 

298, 349 

1,662,511 

503,905 

46, 065 
350, 031 
80, 427 



8, 204, 120 



48, 185 
15, 377 



246, 213 

9,503 
209, 986 
381, 403 
177, 207 



247, 306 
70, 751 



693, 590 



3, 714, 025 

1, 071, 024 

860. 453 



17, 687 

115, 284 
180, 434 

13, 421 

323, 491 

2, 030, 020 

591, 112 

51, 740 

367, 806 

76, 672 



9, 395, 482 



49, 816 
16,203 



1, 600, 248 



8, 816, 061 



195, 107 

11, 858 

222, 578 

392, 102 

210, 003 

8,797 

51, 380 
170, 759 

92, 687 



1, 405, 932 1, 421, 289 



6, 798, 188 7, 974, 192 



For footnotes, see.pp. 259-261. 



252 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 16. — Individual returns and taxable fiduciary retxirns, with net income,'^ 
1916-42, and individual returns with no net income,^ 1928-42; Part I, all returns; 
Part II, returns with net income of $5,000 and over: Number of returns, sources 
of income, deductions, and net income or deficit — Continued 

PAET II.— RETURNS WITH NET INCOME OF $5,000 AND OVER— Continued 

[Money figures in thousands of dollars] 



Distribution 



Number of returns- 



Sources of income: '' 

Salaries, wages, commissions, etc. '8 

Business profit 

Partnership profit 2» 

I^et short-term capital loss of preceding year deducted ^^ 

Net short-term capital gain in total income ^i 

Net long-term capital gain 3' 

Net gain from sales of capital a.ssets 's 

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

Rents and royalties 

Dividends received 21 

Income from fiduciaries 22 

Interest on Government obligations: 

Partially tax-exempt 23 

Taxable 36 

Other taxable interest 

Dividends on share accounts in Federal savings and loan associa- 
tions 37 ^ 

Annuities.-. 

Other income 2< 



Total income - 



Deductions: " 

Net loss from business- -.. 

Net loss from partnership 20 

Net long-term capital loss 3i 

Net loss from sales of capital assets '' _ 

Net loss from sales of property other than capital assets 32. 

Interest paid 2» ^ 

Taxes paid 2s. 

Contributions 25 

Medical and dental expenses '' 

Losses from fire, storm, etc. 33 

Bad debts 33 

Other deductions 26 

Amount distributable to beneficiaries s* 



Total deductions. 
Net income.. 



1940 



4, 263, 275 

1, 289, 159 

1, 030, 008 

3,616 

81, 081 

217,917 



17, 301 

361,415 

2, 242, 945 

639, 995 

51, 695 



357, 876 
96, 407 



10, 649, 074 



55, 826 

14, 809 

240, 911 



14, 738 
225, 629 
423, 710 
241, 159 



14, 322 
52, 130 
175, 785 
86, 508 



1, 545, 526 



9, 103, 547 



1941 



949, 350 



5, 278, 020 

2, 054, 921 

1, 660, 324 

3,739 

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 
188, 871 
95,415 



1, 878, 877 



11,555,444 



1, 177, 100 



6, 379, 385 

3, 098, 702 

2, 606, 700 

2,100 



264,236 

21,511 

495, 541 

2,117,318 

637, 142 

42,097 

19, 428 

361, 692 

8,515 
32, 605 
123,551 



16, 208, 422 



66. 195 
19. 413 



92,811 

29,269 

240, 501 

539, 207 

334, 834 

48, 260 

16, 988 

64, 263 

247, 858 

73, 005 



1,772,605 



14, 435, 817 



For footnotes, see pp. 259-261. 



STATISTICS OF INCOME FOR 1942, PART 1 



253 



Table 17. — Individual returns and taxable fiduciary returns, with net income, 
1933-42, 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 



1933 
1934 
1935 
1936 
1937 
1938 
1939 
1940 
1941 
1942 



1933 
1934 
1935 
1936 
1937 
1938 
1939 
1940 
1941 
1942 



1933 
1934 
1935 
1936 
1937 
1938 
1939 
1940 
1941 
1942 



1933 
1934 
1935 
1936 
1937 
1938 
1939 
1940 
1941 
1942 



81, 850 


91, 352 


100, 898 


121,805 


145, 363 


132, 395 


167, 869 


331, 727 


591,604 


738, 943 



Alaska 



19, 962 


$53, 673, 478 


$978, 404 


(«) 


(42) 


(42) 


23, 072 


69, 229, 199 


1, 407, 104 


(42) 


(42) 


(42) 


26, 141 


80, 443, 944 


1, 701, 528 


(") 


(«) 


(42) 


31,712 


106, 647, 588 


3, 434, 836 


(42) 


(42) 


(42) 


39, 959 


130, 127, 271 


4, 155, 993 


(42) 


(42) 


(42) 


39, 261 


116, 163, 358 


2,715,111 


■ (42) 


(42) 


(42) 


49, 243 


150, 021, 429 


3, 788, 876 


6,982 


$17, 669, 165 


$307, 789 


99, 990 


248, 275, 665 


7, 774, 296 


13, 956 


31,382,493 


552, 792 


209,344 


472, 167, 689 


28, 322, 609 


25, 702 


53, 281, 399 


2, 420, 476 


384, 860 


807, 380, 198 


77, 356, 495 


39, 159 


100, 515, 916 


13, 266, 529 


Arizona 


Arkansas 


8,588 


$20, 851, 766 


$265, 635 


11,427 


$29, 366, 515 


$370, 043 


11, 378 


29, 802. 959 


391, 723 


13, 318 


38, 885, 585 


677,515 


13, 941 


38, 298, 031 


647, 859 


14, 085 


43, 351, 163 


796, 832 


16, 842 


51, 444, 492 


1, 429, 247 


16, 587 


61, 156, 625 


2, 073, 666 


20, 809 


62, 432, 053 


1, 542, 167 


18, 502 


64, 054, 308 


1, 934, 035 


20, 532 


56, 563, 874 


1,048,176 


19,720 


63, 377, 344 


1,576,934 


26, 073 


69, 347, 814 


1,289,518 


23, 203 


75, 668, 690 


1, 902, 359 


42, 932 


101, 476, 402 


2, 206, 813 


49, 608 


124, 786, 767 


3, 502, 322 


76, 101 


168, 460, 374 


8, 939, 510 


99, 264 


239, 989, 987 


16, 479, 669 


132, 647 


284, 079, 215 


31, 427, 981 


186, 631 


383, 151, 699 


38, 519, 152 


California 


• 


Colorado 




286, 580 


$785, 354, 006 


$21,444,162 


28, 725 


$74, 445, 866 


$1, 710, 477 


315, 766 


968,067,116 


33, 380, 393 


31,232 


94,502,319 


3,281,526 


367, 757 


1, 172, 303, 199 


42, 033, 332 


33, 475 


108,379,317 


4, 057, 259 


436, 128 


1, 494, 599, 201 


76, 428, 350 


40, 332 


146, 498, 541 


8, 934, 634 


510, 224 


1, 677, 450, 067 


74, 835, 666 


45, 371 


156, 162, 264 


9, 010, 069 


526, 593 


1,585,719,800 


60, 127, 190 


42, 132 


130, 642, 002 


5, 783, 308 


631; 218 


1,892,885,029 


60, 313, 285 


55, 274 


164, 977, 772 


6, 133, 523 


1, 205, 853 


2,911.717,553 


95, 024, 023 


109, 226 


266, 828, 094 


9, 066, 207 


2, 056, 686 


4, 602, 199, 961 


296, 062, 463 


178, 629 


387, 201, 985 


23, 908, 638 


2, 836, 783 


6, 303, 059, 271 


771, 916, 092 


280, 742 


586, 459, 846 


66, 622, 294 


Connecticut 




Delaware 





$257, 
288, 
340, 
439, 
484, 
409, 
527, 
855, 
1,404, 
1, 841, 



310,810 
693, 183 
303, 213 
105, 953 
984, 394 
629, 026 
467, 309 
451,570 
359, 097 
778, 292 



12, 
17, 
35, 
34, 
20, 
27, 
45, 
110, 
254, 



9,910 
10, 620 
11,371 
13, 739 
16, 836 
17, 061 
20, 658 
38, 422 
64,330 
94, 620 



$45, 
55, 
64, 
96, 
104, 
85, 
118, 
156, 
196, 
243, 



536, 527 
073, 452 
759, 925 
694, 780 
341,692 
394, 790 
686, 148 
873, 599 
183, 131 
698, 958 



$5, 042, 284 
9, 312, 466 
11,401,715 
25, 538, 755 
25, 218, 817 
14, 338, 660 
28, 063, 602 
32. 986, 944 
37, 653, 615 
43, 530, 044 



For footnotes, see pp. 259-261. 



254 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 17. — Individual returns and taxable fiduciary returns, with net income, 
19S3-42, by States and Territories: Number of returns, net income and total tax — 
Continued 



Year 



Number of 
returns 



Net income i' 



Total tax 



Number of 
returns 



Net income '^ 



Total tax 



1933 
1934 
1935 
1936 
1937 
1938 
1939 
1940 
1941 
1942 



1933 
1934 
1935 
1936 
1937 
1938 
1939. 
1940. 
1941. 
1942. 



1933 
1934 
1935. 
1936. 
1937. 
1938 
1939 
1940. 
1941 
1942 



1933. 
1934. 
1935. 
1936. 
1937. 
1938 
1939 
1940. 
1941 
1942. 



District of Columbia 



Florida 



69, 967 
82, 871 
95, 271 
106, 863 
110, 658 
113,869 
115,081 
162, 095 
250, 954 
363, 637 



$192, 795. 436 
234, 925, 250 
268, 667, 106 
327, 467, 666 
329,915,913 
321, 127, 649 
346, 904, 594 
428, 901, 292 
597, 869, 705 
805, 240, 950 



$4, 

5, 

7, 

13, 

11, 

9, 

10, 

16, 

45, 

106, 



625, 042 
653, 864 
175, 849 
290, 899 
629, 939 
696, 058 
655, 301 
132, 390 
522, 994 



28, 775 
32, 550 
38, 021 
44, 048 
52, 417 
56, 401 
71,514 
139, 786 
239, 019 
406, 036 



112, 
144, 
197, 
234, 
218, 
264, 
400, 
603, 
872, 



718, 099 
102, 614 
693, 408 
705, 207 
630, 523 
938, 342 
894, 771 
773, 198 
598, 281 
940, 927 



$2,671,623 
5, 597, 287 
8. 933, 457 
18, 608, 221 
21, 286, 514 
16, 004, 888 
17,521,019 
27, 896, 353 
54, 299, 263 
106, 705, 654 



Georgia 



Hawaii 



32, 229 

38, 137 

46, 702 

49, 512 

56,768 

58, 309 

69, 914 

129,411 

256, 867 

415, 774 



6,072 
8, 932 
11,005 
14, 201 
15,683 
13, 245 
16, 917 
43, 430 
74, 915 
121, 153 



61,675 
69,623 
82, 436 
103, 303 
132, 218 
122,018 
156, 404 
352,182 
683,411 
1, 002, 578 



$94, 892, 882 
122, 612, 284 
150, 963, 172 
181,626,423 
205, 053, 443 
194, 543, 384 
237, 106, 692 
360, 653, 957 
6C4, 987, 620 
878, 950, 017 



$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 

100, 824, 546 



10, 
11, 
13, 
15, 
17, 
19, 
22, 
42, 
99, 
164, 



$34, 357, 940 
37, 515, 719 
46, 901, 822 
58, 737, 567 
64, 824, 869 
62, 683, 790 
7.3, 190, 340 
110,279,004 
222, 662, 948 
419, 955, .533 



$1,140,546 
1,563,069 

2, 396, 253 
4, 408, 203 

3, 709, 1.36 
2,631,872 
2, 591, 262 

4, 534, 185 
13, 355, 554 
51, 292, 020 



Idaho 



Illinois 



$14, 582, 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 
243, 943, 610 



$130,027 

281, 770 

351, 103 

752, 433 

693, 336 

442, 079 

623, 249 

1. 138, 436 

5, 939, 624 

24, 186, 685 



282, 360 
310, 456 
345, 857 
418,303 
505. 050 
498, 614 
614, 599 

1, 272, 565 

2, 081, 848 
2, 723, 405 



$848, 918, 593 
1,006,927,934 
1,171,833,651 
1,599,035, 105 
1,804,785,237 
1,626,760,418 
1, 988, 296, 321 
3,31.5,370,138 
4,871,223,954 
5, 944, 257, 251 



$28, 596, 559 

40, 398, 845 

51, 1.34, 158 

102, 035, 920 

103,228,427 

69, 736, 533 

81,39.5,696 

134,253,501 

34.5,082,116 

692, 848, 134 



Indiana 



Iowa 



$161, 
198, 
245, 
332, 
401, 
344, 
448, 
813. 
1, 472, 
2, 053, 



600,241 
442, 985 
979, 617 
021, 225 
914, 365 
430, 550 
824, 356 
411,986 
442, 293 
094, 297 



$3, 965, 454 

6, 881. 939 

8, 487, 456 

1.5, 648, 048 

15,705,078 

10, 242, 508 

14, 781, 662 

24, 227, 069 

76,461,114 

190, 216, 792 



40, 329 

47.871 

57, 788 

67, 345 

72, 359 

75,514 

95, 830 

252, 638 

432, 255 

638, 552 



$96, 835, 681 
119,454.155 
148, 525, 910 
184, 118, 458 
196, 770, 959 
191,016,764 
241,287,434 
477, 609, 036 
803, 532, 729 
1, 244, 654, 902 



$1, 441, 695 
2.005,786 

2, 790, 513 
4, 840, 561 
4, 886, 074 

3, 497, 739 

4, 695, 424 
8, 500, 826 

30, 208, 239 
109, 457, 306 



For footnotes, see pp. 259-261. 



STATISTICS OF INCOME FOR 194 2, PART 1 



255 



Table 17. — Individual returns and taxable fiduciary returns, with net income, 
1933-4^, by States and Territories: Number of returns, net income, and total tax — 
Continued 



Year 


Number of 
returns 


Net income i3 


Total tax 


Number of 
returns 


Net income '^ 


Total tax 




Kansas 


Kentucky 


1933 


30, 738 

35,600 

39, 492 

47, 374 

53, 182 

52, 027 

60, 527 

129,473 

255, 045 

444, 936 


$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 
867, 304, 292 


$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 
78, 482, 951 


32, 332 
35, 353 
39, 763 
45, 189 
51, 192 
53, 701 
64, 748 
131, 909 
262, 107 
413, 714 


$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 
823, 624, 495 


$2, 024. 772 
2, 726, 762 
3 742 279 


1934 . 


1935 . . 


1936 


6 581 929 


1937 


5, 723, 251 
4, 529, 952 
4, 904, 542 
9 174 993 


1938 


1939 


1940 ... 


1941... 


28, 997, 704 
72, 980, 406 


1942 






Louisiana 


Maine 


1933 . 


33, 094 

36, 871 

40, 123 

43, 728 

54, 519 

59, 127 

70, 752 

128,202 

230, 930 

380, 000 


$86, 809, 253 
106, 168, 279 
122, 582, 017 
160, 054, 669 
)91,658,737 
192, 257, 708 
228, 245, 691 
324, 675, 957 
525, 798, 290 
734, 199, 768 


$1, 497, 560 
2. 296, 812 
3, 065, 551 
8, 394, 930 
8,172,372 

6, 512, 924 

7, 304, 222 
11, 161, 532 
34,08.3,191 
84, 800, 269 


19, 435 
20, 584 
21, 826 
25, 057 
28, 123 
27, 001 
32, 296 
70, 776 
142, 619 
227, 041 


$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 
445,089,118 


$1, 865. 414 
2, 207, 930 
2, 567, 514 
5 181 283 


1934 


1935 


1936 


1937 


5, 222, 014 
8, 058, 579 
3, 669, 831 
5, 688, 616 
15, 094, 835 
43, 337, 543 


1938 


1939 


1940 


1941 


1942 






Maryland 


Massachusetts 


1933 .. 


J6, 409 
84, 395 
92, 550 
105, 673 
133, 183 
135, 800 
161, 367 
285, 629 
508, 679 
716, 430 


$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 
1,618,930,330 


$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 
186, 169, 233 


231, 960 
242, 728 
257, 495 
284, 320 
314,390 
302, 590 
378, 791 
670, 697 
1, 177, 572 
1. 515, 858 


$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 

3, 247, 461, 465 


$19, 763, 997 
24, 624, 216 
31 804 163 


1934 


1935 _ 


1936 


58, 876, 192 
52 381 623 


1937 


1938 . 


28, 746, 229 
42, 412, 146 
68,768,051 
171, 174, 308 
369, 518, 797 


1939 


1940 


1941 


1942 . 






Michigan 


Minnesota 


1933 


112,053 
139, 329 
173, 799 
239, 363 
308, 486 
275, 425 
374,013 
762, 766 
1, 371, 278 
1,785,117 


$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 

4,461.565,758 


$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 
547, 733, 756 


59, 803 
67, 297 
72, 258 
86, 294 
107, 560 
108, 506 
131,798 
303, 934 
510, 632 
719, 251 


$163, 750, 734 
196, 345, 236 
222, 817, 905 
296, 978, 853 
321,717,314 
299, 991, 730 
364, 387, 683 
647, 369, 887 
1, 044, 555, 906 
1, 359, 158, 238 


$3, 817, 982 

5. 257, 595 

6, 672, 968 
13, 676, 938 
11,908,597 

8, 870, 398 
11 121 493 


1934- . 


1935 


1936 


1937 


1938 . 


1939 


1940 


17, 743, 488 
51,947,088 
122, 357, 036 


1941 


1942 





For footnotes, see pp. 259-261. 



256 



STATISTICS OF INCOME FOR 19 42, PART 1 



Table 17. — Individual returns and taxable fiduciary returns, with net income, 
1933-4^, 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 


1933 


10, 868 

12, 507 

13, 570 

16, 296 

17, 823 
19, 881 
24, 269 
47, 732 
92, 262 

165. 731 


$24, 020, 766 
32. 578, 332 
36, 878, 747 

54, 516, 977 

55, 867, 577 
57, 872, 070 
73, 095, 660 

117,402,668 
224, 439, 070 
346,881,342 


$271,063 

479, 717 

870, 027 

1, 740, 121 

1, 542, 247 

1, 138, 139 

1, 547, 500 

2, 843, 973 

14, 693, 419 

37, 409, 871 


93, 308 
98, 125 
110,370 
130, 521 
145, 4.57 
144, 996 
168, 793 
329, 338 
593, 756 
898, 520 


,$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 
1, 843, 670, 547 


$6, 848, 926 
9, 353, 651 
12, 426, 233 
24 210,538 


19.34 


1935 


1936 


1937 


23, 083, 037 
18, 766, 176 


1938 .._ 


1939... 


20 422,602 


1940 


31,845,090 
87 271 056 


1941 . 


1942. 


197, 960, 992 






Montana 


Nebraska 


1933 


11,511 
16, 825 
19, 924 
23,916 
30, 468 
28,037 
36, 277 
65, 985 
105, 770 
150, 523 


$29. 877, 422 
46,594,430 
56, 719, 731 
68. 787, 896 
79, 583, 027 
71, 826, 749 
94, 462, 635 
145, 148, 291 
226, 275, 606 
310, 490, 539 


$403, 887 

636, 102 

981, 165 

1, 410, 820 

1, 228, 334 
1,019,928 
1,456,442 

2, 474, 469 
9, 728, 989 

32,110,436 


24, 939 
26, 781 
31,253 
36, 887 
40, 629 
39, 393 
47, 610 
106,211 
181,543 
323, 138 


$65. 022, 543 
77, 236, 225 
93,113,-326 
115,137.721 
120, 277, 461 
111,243,317 
134, 125, 986 
227, 087, 232 
361, 130, 735 
613, 789, 262 


$1, 1.33 297 


1934... 

1935 

1936 

1937 


1, 438, 974 
1, 795, 640 
3, 222, 455 
2,951,028 
2, 328, 080 
2,711,426 
4, 859, 798 
15, 970, 987 
54, 917, 445 


1938 . 


1939 

1940 


1941 . 


1942 






Nevada 


New Hampshire 


1933 


3,692 
5,321 
6,441 
7,554 
8,944 
8,987 
11, 089 
20, 716 
38,911 
59, 173 


$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 
137, 217, 908 


$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 
17, 947, 107 


15, 458 

16, 785 
17, 687 
19, 664 
21,641 
21,118 
26, 010 
53, 634 

103, 249 
147, 007 


$41, ,55.5, 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 
279, 945, 644 


$833, 674 
1, 348, 492 


1934 


1935 . 


1 435 182 


1936 


3, 0.59, 299 
3, 230, 495 
1, 8,55, 212 


1937 .- 


1938 


1939-. 


2, 625, 513 
3,764 102 


1940 


1941. 


10, 495, 564 
24, 151, 379 


1942 






New Jersey 


New Mexico 


1933 .. 


202, 190 
210, 683 
223, 489 
260, 328 
297, 053 
302, 957 
388, 932 
734, 292 
1,221,792 
1, 515. 691 


$618, 361, 894 

686, 065, 373 

737,154,952 

928, 153, 400 

1, 001, 637, 297 

928, 770, 742 

1, 185, 305, 336 

1, 850, 604, 062 

2, 895, 068, 871 

3, 319, 236, 354 


$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 
375, 398, 899 


5, 577 
7,647 
9,272 
11,222 
13, 596 
13, 726 
17, 178 
29 168 
52, 018 
81, 083 


$14, 268, 551 
20, 107, 880 
25, 399, 852 
34, 952, 886 
42, 469, 435 
39, 485, 826 
49, 685, 489 
71,150,098 
118, 440, 224 
169, 102, 804 


$165, 971 
277, 567 


1934 . 


1935... 


364, 772 


1936 . . 


799 507 


1937 


1, 141,400 


1938 


829,246 


1939_ 


1, 360, 595 


1940... 


2, 025, 510 


1941_ 


6, 530, 142 


1942 


IS, 141, 1.36 







For footnotes, see pp. 269-261i 



STATISTICS OF INCOME FOR 1942, PART 1 



257 



Table 17. — Individual returns and taxable fiduciary returns, with net income, 
1933-42, 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 




New York 


North Carolina 


19.33.. 


748, 054 

807, 818 

852, 076 

976, 939 

1, 070, 628 

1. 065, 103 

1, 294, 244 

2, 180, 949 

3, 470, 004 

4, 453, 391 


.$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 

10, 046, 607, 207 


$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 
1, 339, 958, 890 


29, 462 
32, 305 
35, 813 
42, 075 
48, 645 
50, 481 
61,019 
128, 582 
277, 997 
504, 872 


$91, 673, 065 
112.913,710 
124, 880, 237 
156, 362, 462 
175, 495, 057 
163, 558, 414 
193,275,116 
312, 865, 287 
604, 724, 450 
934, 111, 004 


$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 
84, 377, 798 


1934 


19,35 


1936 


1937 


1938 . 


1939 


1940... 


1941 . 


1942 






North Dakota 


Ohio 


1933 

1934. 


8,359 
9, 733 
10, 039 
10, 809 
11,408 
11,457 
13, 958 
39, 235 
88, 219 
127, 323 


$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 
219, 669, 243 


$115, 100 
183, 955 
191,412 
352, 260 
358, 874 
280, 185 
342, 058 
754, 261 
3, 703, 715 
14,441,195 


181,212 
209, 589 
246, 888 
308, 789 
384, 077 
345, 903 
442, 048 
905, 162 

1, 691, 662 

2, 273, 920 


$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 
5, 095, 365, 182 


$13, 237, 425 
19,761,006 
28, 981, 842 

58, 476, 868 

59, 702, 803 
36, 374, 856 
48. 737, 911 
86. 651, 151 

242, 968, 668 
566, 622, 916 


1935 


1936 


1937 


1938 . 


19.39 


1940 ... 


1941 


1942 






Oklahoma 


Oregon 


1933 


33, 224 

39. 279 

44, 909 

51, 277 

55, 323 

56, 083 

65, 009 

112,417 

212, 510 

348, 322 


$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. 37.5. 398 
656, 607, 850 


$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 
59,798,217 


27, 572 

27. 253 

33. 273 

37, 778 

51, 802 

53, 807 

66, 478 

123, 635 

232, 185 

390, 179 


$66, 190, 038 
71, 076, 619 
91, 305, 901 
118,060,9.34 
144, 034, 458 
135, 376, 385 
169,617,500 
275, 685, 850 
505, 238, 513 
911, 806, 080 


$79.5, 893 
1, 084, 6.38 
1, 625, 697 
3, 213, 027 
3 251 763 


1934 


1935 


1936 


1937 


1938 


2, 423, 702 

3, 252, 522 
6, 845, 081 

28, 219, 435 
108, 304, 644 


1939 . 


1940 


1941 


1942 






Pennsylvania 


Rhode Island 


1933 


323, 960 
342, .308 
389, 944 
470, 511 
576, 291 
505, 049 
633, 833 

1, 227, 243 

2, 229, 946 
3, 046, 124 


$970. 250, 517 
1, 067, 788, 870 
1,273,383,247 
1, 604, 324, 714 
1, 892, 696, 555 
1, 562, 159, 923 
1, 858, 299, 904 
3,0.57,110,484 

5, 076, 949, 977 

6, 571, 555, 466 


$32, 872, 779 

44, 423, 725 

57, 052, 818 

104, 979, 166 

97, 339. 290 

63,25.3.811 

85, 926, 395 

137. 957, 854 

338, 064, 465 

713, 031, 694 


29, 489 
31, 235 
33, 009 
38, 424 
43, 273 
41, 590 
51. 297 
103. 271 
203, 347 
263, 624 


$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 
574, 851, 103 


$3, 452, 803 
5, 232, 124 
6, 002, 036 
10,755,927 
10, 066, 754 
5 012 419 


1934 .. 


1935 


1936 


1937. 


1938 ... 


1939. 


7 524 150 


1940 . ... 


12, 687, 863 
32, 164, 981 
67 980 076 


1941 . .. 


1942 







For footnotes, see pp. 259-261. 



258 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 17. — Individual returns and taxable fiduciary returns, with net income, 
1933-42, 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 i3 


Total tax 




South Carolina 


South Dakota 


1933 . 


12, 686 
14, 937 
16, 826 
19, 975 
23, 316 
24,097 
29, 709 
63, 585 
137, 616 
253, 251 


$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 

472, 524, 458 


$450, 922 

735, 471 

802, 720 

1, 653, 997 

2, 001, 311 

1,315,342 

1, 855, 174 

3,711,028 

13, 584, 385 

38, 517, 378 


7,555 

8,302 

9,582 

10, 724 

11,328 

11,801 

14, 526 

38,018 

79, 279 

128, 515 


$16, 519, 323 
20, 105, 511 
24, 693, 550 
27, 755, 966 

27, 870, 379 

28. 073, 557 
34. 284, 574 
67, 425, 174 

138, 574, 590 
218, 140, 106 


$188, 033 


1934 


225, 380 


1935 .-- .- 


345, 333 


1936 . .- 


431, 114 


1937 


377, 107 


1938 


331, 776 


1939 


483, 109 


1940 


816, 372 


1941 -- 


3. 938, 206 


1942 


14, 068, 517 








Tennessee 


Texas 


1933 .. 


33, 464 

37, 938 

42, 341 

48, 048 

58, 598 

58, 132 

71, 606 

138, 602 

262, 156 

445, 045 


$93, 395, 213 
115, 788, 720 
135, 557, 076 
173, 317, 393 
195, 529, 330 
186, 396, 193 
229, 7^7, 922 
357, 764, 786 
617, 697, 673 
926, 351, 808 


$1, 987, 598 

3, 596, 105 

3, 937, 433 

7, 342, 668 

7. 567, 645 

6, 637, 134 

8, 193, 196 

14, 290, 918 

43, 140, 356 

96, 255, 231 


105, 950 
118, 930 
131, 447 
156, 855 
196, 415 
206, 210 
237, 742 
457, 136 
792, 947 
1, 320, 969 


$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 

2, 696, 512, 388 


$7, 160, 953 


1934_ 


11,312,971 


1935. .. 


19,498,410 


1936 


27, 265, 553 


1937 - . 


33, 918, 378 


1938 


28, 144, 104 


1939 


24, 570, 598 


1940 


41, 051, 226 




126, 046, 068 


1942 


305, 530, 885 








Utah 


Vermont 


1933 


10, 807 
11, 458 
14, 088 
16, 262 
19, 892 
19, 278 
23, 573 
39, 460 
77, 805 
151, 584 


$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 
317, 873, 253 


$349, 519 

468, 653 

686, 084 

1, 458, 140 

1, 619, 567 
1, 059, 037 
1,180,014 

2, 012, 409 
7,593,133 

26, 555, 705 


9,375 
9,824 
10, 903 
12, 193 
13, 874 
13, 683 
15, 893 
34, 454 
58, 894 
82, 057 


$23, 937, 326 
26, 565, 697 
30, 293, 579 
37, 146, 202 
40, 647, 118 
36, 660, 627 
44, 833, 737 
74, 476, 230 
116,618,532 
151, 261, 061 


$339, 220 
435, 666 


1934_. 


1935 


503, 958 


1936 


1, 195, 886 


1937 . 


1, 231, 377 


1938. 


777, 312 


1939.. 


1,264,806 




2, 281, 256 


1941 


5. 457, 478 


1942 


13, 287, 487 






Virginia 


Washington 


1933._ 


42, 920 
47, 814 
54, 835 
62, 449 

71, 645 

72, 625 
90, 413 

183, 289 
368, 661 
595, 377 


$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 
1, 273, 452, 309 


$2, 399, 380 

3, 665, 810 

5, 268, 764 

11,790,832 

12, 378, 744 

7, 828, 571 

11,040,284 

20, 704, 365 

56, 023, 003 

131, 491, 751 


« 54, 539 

" 60, 151 

« 69,919 

« 88, 640 

« 104, 386 

« 106, 982 

126, 577 

247, 134 

465, 691 

740, 736 


« $131, 639, 579 

« 153, 639, 087 

« 197, 923, 584 

« 259, 649, 969 

« 295, 685, 148 

" 276, 900, 100 

323, 346, 938 

545. 693, 694 

994, 896, 035 

1. 588, 820, 645 


« $1,646, 568 
" 2, 551, 738 


1934 


1935 1 


« 3, 868, 053 


1936 .. 


" 7, 875, 628 
" 8, 315, 210 


1937.. 


1938 


« 5, 167, 854 




6, 357, 209 
12,821,445 


1940... 


1941 


53, 073, 872 


1942 


181, 255, 234 







For footnotes, see pp. 259-261. 



STATISTICS OF INCOME FOR 194 2, PART 1 



259 



Table 17. — Individual returns and taxable fiduciary returns, with net income, 
1933-42, 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 


1933 


25, 837 
30, 297 
37, 224 
47, 527 
59, 323 
54, 014 
07, 914 
125,077 
265, 409 
381, 556 


$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 
750, 391, 467 


$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 
53, 695, 384 


89, 739 
92, 826 
105, 785 
124, 202 
151, 820 
147, 609 
175, 523 
332, 382 
623, 766 
890, 083 


$184, 154, 155 
217, 350, 901 
258, 590, 449 
338, 951, 189 
403, 656, 499 
355, 240, 809 
443, 387, 838 
727, 472, 1.32 
1, 269, 509, 271 
1, 750, 925, 523 


$3, 106, 227 
5, 009, 731 
5, 577, 366 
13, 615, 062 
13, 592, 844 
9, 033, 882 
11,533,017 
19, 838, 907 
62, 328, 249 
154, 970, 212 


1934 


1935-.. _ 


1936 

1937 


1938 


1939. .. 


1940 


1941 


1942 






Wyoming 


1933. ... 


6, 603 
7,182 
8, 739 
10. 702 

12, 247 
11.769 

13, 735 
28, 596 
48, 361 
67, 449 


$16, 095, 689 
19, 035, 620 
23, 703, 202 

30, 326, 918 
35, 287, 480 

31, 563, 520 
38, 025, 545 
66, 4.39, 781 

108, 132, 635 
141, 706, 757 


$452, 240 


1934 


583, 601 


19.35 


646, 357 


19.30 . 


1, 128, 801 


1937.. 


1, 061, 482 


1938 . 


476, 480 


1939 .. 


1, 161, 482 


1940 . .... 


1, 584, 096 


1941 , . 


5, 723, 010 


1942 ... . 


14, 442, 571 







Footnotes for historical tables 14-17, pages 232-259 

[Clianges in the revenue acts affecting the comparability of statistical data from income tax returns are 

summarized on pp. 312-327] 



' Data for returns with net income for 1913-15 are 
secured from the annual reports of the Commissioner 
of Internal Revenue; for 1916-36 tabulated from 
Forms 1040 and 1040A showing net income, filed for 
individuals and for estates and trusts; for 1937-42 
tabulated from Forms 1040 and 1040A showing net 
income, filed for individuals, and from Form 1041 
filed for estates and trusts with net income taxable 
to the fiduciary, as well as returns for estates and 
trusts filed (improperly) on Form 1040 except that 
for 1938 and subsequent years, only data for the tax- 
able returns are included. (See also note 13.) 

2 Net income for 1913-15 is estimated from the 
number of returns filed and the average net income 
for each net income class, as shown in the amiual 
reports of the Commissioner of Internal Revenue. 
(For subsequent years see note 13.) 

3 Taxes for 1913-15 are tax receipts for the fiscal 
year ended June 30 immediately following the year 
indicated, as shown in annual reports of the Com- 
missioner of Internal Revenue, which receipts 
include fines, penalties, additional assessments, etc. 
Taxes for 1916 and subsequent years are tabulated 
from returns. (See note 13.) Amounts tabulated as 
surtax for 1913-17 are technically "additional tax." 
The alternative tax and total tax for 1938-41 include 
alternative tax for returns with no net income (see 
note 6) and for 1940-41 include the defense tax. 

< Alternative tax for 1938-41 is reported on (1) 
returns with net long-term capital gain when such 
alternative tax computed on net income excluding 
the net long-term capital gain, is less than the com- 
bined normal tax and surtax computed on net in- 
come including net long-term capital gain, and (2) 
returns with net long-term capital loss when such 
alternative tax computed on net income before 
deducting the net long-term capital loss, is greater 
than the combined normal tax and surtax computed 
on net income after deducting net long-term capital 
loss. The amounts tabulated for 1938-41 include 



alternative tax on individual returns with no net 
income. For 1942 alternative tax is reported on 
returns showing an excess of net long-term capital 
gain over net short-term capital loss, but only if the 
alternative tax is less than the combined normal tax 
and surtax computed on net income which includes 
the net gain from sales of capital assets. 

5 For limitation of earned income credit, see p. 326. 

6 Data for the returns with no net income are not 
available for 1927 and prior years. Data for 1928-41 
are tabulated from each return; data for 1942 partially 
estimated from a sample. For 1937 and subsequent 
years the number of returns include those .showing 
total deductions equal to total income. Net deficit 
tabulated prior to 1940 is the current year deficit, 
i.e. before the deduction for prior year loss, which is 
allowable against total income in the period 1928-31. 
Net deficit for 1940-42 includes the net operating loss 
deduction of the preceding year. Alternative tax is 
reported on a negligible number of returns with no 
net income due to net long-term capital loss for 1938- 
41. On such returns the combined normal tax and 
surtax computed on ordinary net income exceeds 
30 percent of the net long-term capital loss. This 
alternative tax is tabulated with that for returns 
with net income in table 14. 

' Returns for 1913 pertain to last 10 months of that 
year. 

8 Total tax for 1917 includes war excess profits 
taxes of $101,249,781 on individual and $103,887,984 
on partnerships. 
8 Revised: 

1920: Certain sources of income for returns 
with net income under $5,000 have been revised 
per Statistics of Income for 1935, Part 1, p. 42, 
note 4. 

1923: Sources of income, deductions, net in- 
come, and taxes have been revised per Statistics 
of Income for 1925, pp. 28-29. 



Footnotes continued on p. 260. 



260 



STATISTICS OF INCOME FOR 1942, PART 1 



Footnotes for historical tables 14-1'^, pages 232-259 — Continued 

[Changes in the revenue acts affecting the comparability of statistical data from income tax returns are 

summarized on pp. 312-327] 



1929: Sources of income and deductions for 
returns with net income under $5,000 have been 
revised per Statistics of Income for 1934, Part 1, 
p. 31, note 18. 

1930: Other income, total income, contribu- 
tions, other deductions, and total deductions 
for returns with net income under $5,000 have 
been revised per Statistics of Income for 1937, 
Part 1, p. 47, note 25. 

1932; Other deductions, total deductions, and 
net income for returns with net income under 
$5,000 have been revised per Statistics of Income 
for 1935, Part 1, p. 31, note 6. 

>" Taxes before the 25 percent reduction provided 
by section 1200(a), Revenue Act of 1924, effective for 
1923. 

" The 25 percent reduction in taxes for 1923, pro- 
vided by section 1200(a), Revenue Act of 1924. 

12 Tax after the 25 percent reduction provided by 
section 1200(a), Revenue Act of 1924, effective for 1923. 

13 For individual returns with net income under 
$5,000, the total number of returns is obtained 
annually from records of the Internal Revenue 
Bureau, but the distribution of returns by net in- 
come classes, as well as the amounts of net income 
and tax and their distribution by net income classes, 
are estimated based on samples for 1918-27 and for 
1929, and are in part estimated and in part com- 
pletely tabulated for 1917, 1928, 1930, and subsequent 
years, except that for 1941-42 the return Form 1040A 
does not show the amomit of net income, therefore 
cannot be distributed by net income classes. For 
such returns ,the amount of gross income is tabulated 
both as total incom.e and net income. Data for 1916 
are completely tabulated from each return. The 
data for 1937 and subsequent years for fiduciary 
returns with net income under $5,000 taxable to 
the fiduciary, are completely tabulated from each 
return. The net income used for classsification and 
tabulation is the net income taxable to the fiduciary, 
that is, after the deduction for amount distributable 
to beneficiaries. For returns Form 1040 the net 
income tabulated prior to 1940 is the current year 
net income, i. c. before the deduction for prior year 
net loss, which is allowable against total income in 
the period 1922-31. Net income for 1940-42 is after 
the net operating loss deduction of the preceding 
year. 

i< The number of returns for 19)6 excludes the 
number of returns of married women making sepa- 
rate returns from husbands (288 returns show net in- 
come under $5,000 and 7,347 show $5,000 and over). 
The net income on returns filed separately by 
husband and wife is combined and the total tabu- 
lated as one return. For subsequent years the re- 
turns of married women filed separately are included 
in their respective net income classes regardless of 
the husband's income. 

15 Deficit. 

'8 Data for 1917 exclude data for 1,640,758 returns 
with net income under $2,000 showing aggregate net 
income of $2.461,1.37,000. The net income, total de- 
ductions, and other deductions 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.) 

" For 1916, income from the various sources repre- 
sents gross receipts, the deductions not having been 
allocated to the various sources but included in aggre- 
gate under "Deductions." Reginning with 1917, 
Income from the various sources is the net amount 
by which the gross receipts exceed deductions as 
reported in the schedules on the return. Net losses 
reported under sources of income on the face of the 
return are transferred in tabulation to deductions, 
and are included in the amounts tabulated under 
specified or other deductions. For individual re- 
turns with net income under $5,000, the sources of 



income and deductions are estimated on basis o^ 
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 1941-42 the 
optional Form 1040A does not provide for deductions 
or n(>t income, therefore gross income is tabulated as 
net income. (See also notes 6 and 13.) 

1* 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 proprietorship prior to 1924; and the 
taxpayer's earned income from partnership for 
1916-26. 

" Business profit or loss for 1916 excludes "Profes- 
sions and vocations." Prior to 1924 salaries of the 
proprietor and members of his family were deduc- 
tible in computing business profit or loss if reported 
elsewhere as income. 

2" Partnership profit or loss excludes the partially 
tax-exempt interest on Government obligations and 
dividends on share accounts in Federal savings and 
loan associations issued prior to Mt.r. 28, 1942; inter- 
est on corporation bonds upon which a tax was paid 
at source for 1917 and 1920; salaries or earned income 
of the partner prior to 1927; dividends on stock of 
domestic corporations subject to Federal income tax 
prior to 1936; dividends on stock of domestic corpora- 
tions not subject to Federal income tax for 1932-33; 
capital net gain or loss when the tax or tax credit is 
computed at 12K' percent prior to 1934; and all net 
gain or loss from sales of capital assets for 19.38-42. 
Amounts reported for the years 1918-21 include in- 
come from fiduciaries and income from personal serv- 
ice corporations except that dividends, partially 
tax-exempt interest on Government obligations, and 
in the case of fiduciaries interest from bonds upon 
which a tax was paid at source, received through 
these entities, are reported in their respective sources. 

21 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 income 
taxation prior to 1936, both of which include such 
dividends received through partnerships and fidu- 
ciaries. Beginning 1936, dividends include all for- 
eign and domestic dividends except dividends on 
share accounts in Federal savings and loan associa- 
tions issued prior to Mar. 28, 1942, and dividends 
received through partnerships and fiduciaries. 

22 Income from fiduciaries excludes the partially 
tax-exempt interest on Government obligations and 
dividends on share accounts in Federal savings and 
loan associations issued prior to Mar. 28, 1942; inter- 
est on corporation bonds upon which a tax was paid 
at source for 1917-20; dividends on stock of domestic 
corporations subject to Federal income tax prior to 
1936; dividends on stock of domestic corporations 
not subject to Federal income tax for 1932-33; capital 
net gain or loss when the tax or tax credit is com- 
puted at 12J'2 percent prior to 1934; and all the net 
gain or loss from sales of capital assets received from 
common trust funds for 1938-42. 

23 Partially tax-exempt interest (exempt from nor- 
mal tax) is that received on certain Government 
obligations issued prior to Mar. 1, 1941, namely, 
United States savings bonds and Treasury bonds 
owned in excess of $5,000, and from obligations of 
instrumentalities of the United States other than 
tho.se issued under the Federal Farm Loan Act or 
that act as amended. For 1918-21 amounts include 
such interest received through personal service cor- 
Iiorations, and for all years that received through 
partnerships and fiduciaries; for 1941 the amounts 
include also taxable interest on Government obliga- 
tions and dividends on share accounts in Federal 
savings and loan associations, reported on nontax- 
able returns. The tabulated amounts for 1919-23 



Footnotes continued on p. 261. 



STATISTICS OF INCOME FOR 194 2, PART 1 



261 



Footnotes for historical tables 14-17, pages 232-259 — Continued 

[Changes in the revenue acts affecting the comparability of statistical data from income tax returns are 

summarized on pp. 312-327] 



cover all net income classes; for 1924-31, net income 
classes $10,000 and over; for 1932, $6,000 and over; for 
1933-39, $5,000 and over: and for 1940-42, all income 
classes, except that tabulated amounts do not in- 
clude such interest received by individuals filing 
Form 1040A. 

2« 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 
50 percent of gross income from sources in the United 
States, prior to 1934; dividends from all foreign cor- 
porations 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 all in- 
come except salaries, reported on Form 1040A for 
1941-42. 

25 Contributions are reported only on individual 
returns. This deduction was not allowed in 1916. 

26 Other deductions exclude the prior year net loss 
allowed as a deduction in the years 1922-31, but 
include the net operating loss deduction in 1940-42, 
and on returns with net income include the amount 
distributable to beneficiaries reported on fiduciary 
returns for estates and trust prior to 1937. 

"■'■ Capital net gain from sales of assets held more 
than 2 years including that received through partner- 
ships and fiduciaries, taxed at 12}.^ percent in lieu of 
normal tax and surtax for 1922-33; tabulated from 
taxable returns with net income of $30,000 and over 
for 1922-23. and 1925-31; $25,000 and over for 1924; 
and $15,0(X1 and over for 1932-33. Such amounts arc 
reduced by losses in ordinary net income for 1924-33. 

29 Capital net loss from sales of assets held more 
than 2 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 deduc- 
tion 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 when not used as a deduction. Capital 
net loss in schedule D for which the 12}^ percent tax 
credit is taken is not tabulated as a deduction. 

29 Taxes and interest paid exclude amounts reported 
in schedules for business and for rents and royalties. 
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, shewing 
separately the amounts reported in general deduc- 
tions from total income and that reported in business 
deductions, is found in Statistics of Income for 1932, 
table 8- A, p. 80. 

^K Net capital gain or loss for 1934-37 is the net gain 
or loss from sales or exchanges of capital assets, regard- 
less of time held, after certain percentages (see chart 
on pp. 324-335) depending on the time the assets were 
held, and alter the limitation on the deduction for 
capital loss, have been applied. The net capital loss 
deduction is limited to $2,000. Amoinits reported 
exclude such gain or loss received through partner- 
ships or fiduciaries. 

31 For 1938-41 short-term applies to sales of capital 
assets held 18 months or less and long-term applies to 
sales of such assets held more than 18 mouths upon 
which 667^ percent of the gain or loss on sales of assets 
held 18 months but not more than 24 months; and 50 
percent if the gain or loss on sales of assets held more 
than 24 m.onths, are taken into account. The net 
short-term cajiital loss is not deductible in the current 
year but is carried forward to the succeeding yeai 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 gain in such 
succeeding year. The net long-term capital loss is 
deductible from gross income. The amoimts re- 
ported include the net gain or loss from such sales 
received through partnerships and common trust 
funds. 

32 For 1938-40 net gain or loss from sales of property 
used in trade or business of a character which is sub- 
ject to the allowance for depreciation; for 1941-42 also 
includes certain Government bonds which are not 
capital assets; and for 1942 includes real property used 
in trade or business. 

33 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. 

3'' The amount distributable to beneficiaries re- 
ported on the taxable fiduciary returns, is a deduc- 
tion allowed in computing the taxable net income of 
an estate or trust; included in other deductions prior 
to 1937. 

35 For 1942 short-term. applies to sales of capital 
assets held 6 months or less and long-term applies to 
sale': of such assets held more than fi months, upon 
which 50 percent of the gain or loss is taken into ac- 
count. The net gain or loss from sales or exchanges 
of tapltal assets i«: the net result of combiring these 
short-term and lorig-term gains and losses, except 
that the net short-term gain is reduced by the net 
short-term capital loss carried over from 1941 in an 
amount not in excess of the net income for that year. 
However, the deduction for a net loss from sales or 
excharges of capital assets in the current year is 
limited to net income computed without regard to 
capital gains and losses^ or $1,000, whichever is 
smaller. 

38 Taxable interest on Government obligations is 
that received on Treasury notes issued on or after 
December 1, 1940, and on obligations of the United 
States or any agency or instrumentality thereof, is- 
sued on or after Mar. 1, 1941. The amount tabulated 
for 1941 is only the amount reported on taxable re- 
turns. Forms 1040 and 1041. Such interest reported 
on nontaxable returns. Form 1040, is tabulated with 
partially tax-exempt interest. 

3" Dividends on share accounts in Federal savings 
and loan associations issued prior to Mar. 28, 1942, 
including such dividends received through partner- 
ships and fiduciaries. Such dividends are exempt 
from normal tax. The amount tabulated for 1941 is 
that reported on taxable returns only. The amount 
of such dividends reported on nontaxable returns 
(with net income or with no net hicome) is included 
with partially tax-exempt interest. 

3' IMedical and dental expenses in excess of an 
amount equal to 5 percent of the net income comput- 
ed without the deduction. Maximum deduction is 
$2, "09 in the case of ahead of a family or a joint return 
of husband and wife, and $1,250 for all other in- 
dividuals. 

39 Included in "Partnership profit." 

40 Included in "Other deductions." 

<' Contributions for 1920 which are not available 
for returns with net income of $5,000 and over, are 
included in "Other deductions." 

" Data not available; included in Washington. 

43 Luf ludes Alaska. 



ESTATE TAX RETURNS 



263 



ESTATE TAX RETURNS 

SUMMARY DATA 

There were 16,033 estate tax returns filed during the calendar year 
of 1943, on which there is reported total gross estate of $2,637,838,621, 
net estate of $1,405,400,259, and Federal estate tax habiUty of 
$363,376,629. As compared with the returns filed during the pre- 
ceding calendar year, there is a decrease of 1,363 returns, or 7.8 
percent; gross estate decrease of $99,294,273, or 3.6 percent; net 
estate decrease of $130,935,046, or 8.5 percent; and tax liability in- 
crease of $53,685,847, or 17.3 percent. 4 

The 846 returns filed for estates of nonresident aliens show gross 
estate of $10,471,359, net estate of $8,703,178, and tax liabihty of 
$1,212,201. 

The 15,187 returns filed for estates of citizens and resident aliens 
show gross estate of $2,627,367,262, which includes $175,027,678 
reported on the 2,461 nontaxable returns. The 12,726 taxable returns 
show gross estate of $2,452,339,584, net estate of $981,019,104 subject 
to basic tax and $1,396,315,950 subject to additional tax, and tax 
hability of $362,164,428. The tax liabihty consists of $10,279,253 net 
basic tax, $351,603,433 net additional tax, and $281,739 defense tax 
which is effective only under the Revenue Act of 1940. 

The effective tax rate for returns filed under all acts for estates 
of citizens and resident aliens is 25.9 percent; for returns filed under 
the 1942 act the effective rate is 21.8 percent; and for returns filed 
under the 1941 act the effective rate is 26.7 percent. 

Tax credits for State inheritance taxes and for Federal gift taxes 
totaling $36,026,565 are claimed against the gross basic tax; and a 
credit for Federal gift taxes of $284,897 is taken against the gross 
additional tax. The aggregate tax credits represent 9.1 percent of 
the total basic and additional taxes before credits. 

FEDERAL ESTATE TAX LAAV 

The Federal estate tax, imposed under chapter 3 of the Internal 
Revenue Code, is neither a property nor an inheritance tax. It is 
imposed upon the transfer of the entire estate, not any particular 
legacy, devise, or distributive share, and the transfer of property is 
taxable although it escheats to the State for lack of hehs. The estate 
tax consists of (1) the basic 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 dving 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 computed 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 
in effect on and after September 21, 1941, specify rates from 3 percent 

265 

639257—45 18 



266 STATISTICS OF INCOME FOR 194 2, PART 1 

on the net estate not in excess of $5,000, progressing to 77 percent on 
the amount in excess of $10,000,000. A resume 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 1942, is given on pages 328-331. 

An estate tax return is required for the estate of an individual 
whose gross estate (as defined by statute) exceeds in value the amount 
of specific exemption allowable under the act in effect at date of death. 
On and after October 22, 1942, the effective date of the estate tax 
provisions of the Revenue Act of 1942, an estate tax return is required 
for the estate of a citizen or a resident alien, if the value of the gross 
estate at date of death exceeds $60,000, while under the 1935 act a 
return is required if the gross estate exceeds $40,000, and under the 
1934 act a return is required jf the gross estate exceeds $50,000. 
Under earlier acts a return is required 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. Under the 1942 act, the increase from $40,000 to 
$60,000 in gross estate value for which a return is required is the result 
of an equivalent increase in specific exemption. The increased 
specific exemption compensates in some measure for the provision 
that life insurance not in excess of $40,000 payable to beneficiaries 
other than the estate, formerly excluded, is included in the gross 
estate under the 1942 act. 

An estate tax return is required for the estate of a nonresident 
alien who died on or after October 22, 1942, only if the part of his 
gross estate (as defined by statute) situated in the United States 
exceeds $2,000 in value at time of death. However, if death occurred 
on or before October 21, 1942, a return is required if any part of the 
gross estate regardless of value is situated in the United States. 
The estate of a nonresident citizen who died prior to May 11, 1934, 
also is subject to the latter requirement. 

The estate tax return for the estate of an individual who died on 
or after August 31, 1935, is due 15 months after the date of death. 
However, an extension of time for filing may be granted by the Com- 
missioner. The return for the estate of a resident decedent must be 
filed with the collector in whose district the decedent had his domicile 
at time of death, and the return for the estate of a nonresident decedent 
must be filed with the cojjector in whose district the gross estate in 
the United States is situated. Approximately 85 percent of the 
returns for estates of citizens and resident aliens filed during 1943 
were filed without extension of time. Regardless of when the return 
is filed, the estate is subject to the statutory provisions in effect 
at date of death. 

Among the changes in the Internal Revenue Code, as amended 
by the Revenue Act of 1942, aflecting the comparability of data 
tabulated from returns filed under that act with those filed under 
earlier acts are: 

(a) The requirement for filing a return for the estate of a citizen 
or resident alien is increased from a minimum gross estate value of 
$40,000 at date of death to a minimum value of $60,000; and a return 
is no longer required for the estate of a nonresident alien unless the 
gross estate situated in the United States exceeds a value of $2,000 
at date of death. 



STATISTICS OF INCOME FOR 1942, PART 1 267 

(b) The exclusion from gross estate of $40,000 for life insurance 
receivable by beneficiaries other than the estate is no longer allowed. 

(c) The specific exemption allowable in determining the net estate 
for the purposes of the additional tax in the case of a citizen or resi- 
dent alien is increased from $40,000 to $60,000; and a specific exemp- 
tion of $2,000 is deductible from the gross estate of a nonresident 
alien for purposes of both basic tax and additional tax. 

(d) There is includible in the gross estate the entire community 
property held by the decedent and surviving spouse except such part 
thereof as may be shown to have been received as compensation for 
personal services actually rendered by the surviving spouse or derived 
originally from separate property of the surviving spouse. Pre- 
viously community property was includible in the gross estate only 
to the extent of the decedent's share under State law. 

(e) All property with respect to which the decedent had at time of 
death a power of appointment (with the exception of certain limited 
specified powers), whether exercised or not, is includible in the gross 
estate. Previously only property passing under general powers of 
appointment exercised by the decedent was includible. 

(/) There is disallowed as a deduction from the value of gross 
estate, the amount, if any, b}^ which the deductions for funeral and 
administrative expenses, debts of the decedent, mortgages and liens, 
and support of dependents exceed the value of property subject to 
claims and includible in the gross estate. 

(g) The net deduction for property previously taxed is computed 
in a manner which eliminates from the deduction the proportion 
thereof relating to property not subject to general claims. 

(h) The tax credit for estate, inheritance, legacy, or succession 
taxes is limited to 80 percent of the basic tax bejore deducting the 
credit for gift tax, whereas prior acts limit such credit to 80 percent 
of the basic tax after deducting the gift tax credit. 

RETURNS INCLUDED 

The estate tax returns used for this report are the returns filed for 
citizens and aliens during the calendar year 1943 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 wliich a return is required to be 
filed under the specific revenue act in effect at time of death. Of the 
total returns filed for the estates of citizens and resident aliens, 3,109 
show date of death on or after October 22, 1942, and are filed under 
provisions of the 1942 act; 11,463 show date of death in the period 
Septernber 21, 1941, tlu'ough October 21, 1942, and are filed under 
provisions of the 1941 act; and the remaining 615 returns are filed 
under earlier acts — 350 being filed under the 1940 act, 223 under the 
1935 act, 12 under the 1934 act, 16 under the 1932 act, 11 under the 
1926 act, and 3 under the 1924 or prior acts. No returns were filed 
during 1943 for estates of nonresident citizens who died prior to May 
11, 1934. No cognizance is given to the date of death shown on the 
846 retm-ns for estates of nonresident aliens. 

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 1943 by reason of changes made upon audit and because 



268 STATISTICS OF INCOME FOR 194 2, PART 1 

extensions of time for payment, granted in exceptional cases for 
periods not to exceed 10 years in aggregate, may result in the tax 
being collected subsequent to the year in which the return is filed. 
Furthermore, 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 subject to and/or transferred under powers 
of appointment, property previously taxed, and all otlier property. 
The amount tabulated for each is the value of such property reported 
as a part of the total gross estate for 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 jointly owned property, or 
only a part, or none of it, enters into the makeup of gioss 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 
conditioned upon the decedent's death; transfers under which the 
decedent 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 tians- 
ferred pi-operty is subject, at decedent's death, to change through the 
exercise of power to alter, amend, revoke, or terminate. All piopeity 
subject to powers of appointment, with the exception of certain 
limited powers and certain powers created prior to October 22, 1942, 
is includible in gross estate, if the decedent had the power of appoint- 
ment at time of death, or if he exercised or jcleased the power duiing 
his lifetime in contemplation of death, by a disposition intended to 
take effect at or after death, or by a disposition under which he retained 
possession or enjoyment of the property, or the right to the income 
therefrom, or under which lie retained the liglit to designate the 
persons who shall possess or enjoy the propei'ty or the income there- 
from. However, if the decedent died prior to October 22, 1942, there 
is inckided only the property passing under a general power of appoint- 
ment exercised by the decedent. Property previously taxed includes 
property received by the decedent by gift within five years prior to 
death, or received by gift, bequest, or inheritjince from any person 
who died within five years prior to the death of the decedent, or 
property acquiied in exchange therefor, with respect to which a 
deduction is authorized because a gift tax was paid by the donor or 
an estate tax was paid in behalf of the piior estate. 



STATISTICS OF INCOME FOR 194 2, PART 1 269 

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. 
Wlien the value as of the latter date is selected, it is referred to as the 
optional value. If the optional value is elected, property distributed, 
sold, exchanged, or othei-wise 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 gross 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 
beneficiaries other than the estate, not to exceed in aggregate $40,000 
for any one estate. Tax-exempt insurance is reported only on returns 
for estates of individuals who died prior to October 22, 1942. 

Specific exemption of $60,000 is allowable as a deduction in comput- 
ing the net estate for additional tax in the case of a citizen or resident 
alien who died on or after October 22, 1942; $40,000 if death occurred 
in the period August 31, 1935, through October 21, 1942; and $50,000 
if death occurred in the period June 6, 1932, through August 31, 1935. 
Also, a specific exemption of $100,000 is allowable 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 only that 
allowable for computing the additional tax. The specific exemption 
allowable in computing net estate of a citizen or resident alien who 
died prior to June 6, 1932, is $100,000 under the 1926 act and $50,000 
under the 1924 or prior acts. A specific exemption of $2,000 is 
authorized for the estates of nonresident aliens who died on or after 
October 22, 1942, in computing the net estate for basic tax as well as 
net estate for additional tax. 

Property previously taxed, net deduction, is the deduction, subject 
to certain conditions and limitations, allowable 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 re- 
ceived 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 actually must have 
been paid with respect to such property and such a deduction in 
respect of the property must not have been allowable in determining 
the value of the net estate of the prior decedent. This deduction is 
limited to the value of such property as finally determined in the case 
of the prior decedent or donor, or as it is valued in the gross estate 
of the present decedent, whichever is lower, and is further reduced 
by a proportionate reduction which is equal to that proportion of 
total deductions except property previously taxed, which the value 
of property previously taxed bears to gross estate. However, in the 
case of an individual who died on or after October 22, 1942, if the 
property previously taxed includible in the gross estate is not wholly 



X ^ 



270 STATISTICS OF INCOME FOR 194 2, PART 1 

subject to general claims, the computation of the net deduction gives 
consideration to the fact that certain claims are enforceable first, or 
solely, against specified property, and that the value in whole or in 
part of some property included in the gross estate (including property 
previously taxed), is exempt from claims of creditors. This is ac- 
complished by two reductions in the amount otherwise deductible: 
First, before applying the proportionate reduction, the amount other- 
wise deductible is reduced by that portion thereof which represents 
the specific claims against the property previously taxed ; and, second, 
the balance thus obtained is further reduced by the proportionate re- 
duction as stated above except that the amounts therein represent 
only such amounts as are subject to general claims. For an estate 
subject to both basic and additional taxes, the use of a different 
specific exemption for the purpose of each tax causes this net deduc- 
tion for property previously taxed to differ also, in wdiich case the 
amount tabulated is the net deduction used in computing the net 
estate for additional tax. 

Disallowed deductions constitute that portion of total deductions 
equal to the excess of the sum of funeral and administration expenses, 
debts of the decedent, mortgages and liens, and support of dependents 
over the value of property includible in gross estate subject to claims, 
and are disallowed as a deduction from gross estate in computing both 
the net estate for basic tax and the net estate for additional tax. 
This provision is applicable only to the estates of individuals who 
died on or after October 22, 1942. 

Net estate is the excess of gross estate over allowable deductions. 
The value of net estate subject to the basic tax differs from the value 
of the net estate subject to additional tax owing to the different specific 
exemptions allowable which directly affect total deductions and, as 
mentioned above, also result in different net deductions for property 
previously taxed. Estates of nonresident aliens have the same net 
estate valiy for both basic and additional taxes. 

Net estate before specific txemption is the excess of gross estate over 
allowable deductions which exclude the tabulated specific exemption. 

Net estate for' basic tax is the excess of gross estate over the sum of 
the allowable deductions including the specific exemption of $100,000 
allowable to citizens and resideiits 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 
returns filed under the 1924 or prior acts which provide a specific 
exemption of $50,000. 

Net estate for additional tax is the excess of gioss estate over the 
allowable deductions including the specific exemption allowable to 
citizens and residents for the computation of additional tax, that is, 
$60,000 under the 1942 act; $40,000 under the 1941, 1940, and 1935 
acts; and $50,000 under the 1934 and 1932 acts. Net estate for 
additional tax applies only to the estates of individuals who clied 
subsequent to 5 p. m., June 6, 1932. 

Basic tax is computed at the basic tax rates which have been in 
effect since Febiuary 26, 1926. For purposes of the basic tax, a 
specific exemption of $100,000 is allowable to citizens and residents, 
and $2,000 is allowable to nonresident aliens if death occurred on or 



STATISTICS OF INCOME FOR 1942, PART 1 271 

aiter October 22, 1942. The tax liability for estates subject to the 
1924 or prior acts is tabulated as basic tax. 

Additional tax liability is in addition to the basic tax, and is appli- 
cable only to the estates of individuals who died subsequent to 5 
p. ni., June 6, 1932. The additional tax is the excess of a tentative 
tax computed at the tentative tax rates, over the basic tax. The 
specific exemption allowable to citizens and residents for purposes 
of the additional tax is $60,000 under the 1942 act; $40,000 under the 
1941, 1940, and 1935 acts; and $50,000 under the 1934 and 1932 acts. 
In the case of nonresident aliens, a $2,000 specific exemption is allowable 
under the 1942 act only. 

Tax credits are allowable against the basic tax for State inheritance 
taxes and for gift taxes paid, while only a credit for gift tax paid is 
allowable against the additional tax. The credit deductible from 
the basic tax for estate, inheritance, legacy, or succession taxes paid 
to the States, Territories, District of Columbia, or (after June 29, 
1939) United States possessions, is limited, under the 1942 act, to 
80 percent of the basic tax before deducting the credits for gift taxes, 
whereas, under prior acts, the inheritance tax credit is limited to 80 
percent of the basic tax after deducting the credit for gift taxes. The 
credits for gift taxes deductible from the basic tax are (1) the entire 
gift tax paid under the 1924 act on property includible in the gross 
estate and (2) that portion of the 1932 gift tax which does not exceed 
the proportion of the basic tax, reduced under the 1942 act but not 
under prior acts by the credits for the 1924 gift tax and for the State 
inheritance tax, that the value of the included gift bears to gross 
estate. 

Only one credit, that for the gift tax paid under the Revenue Act 
of 1932, is authorized against the additional tax. Such credit cannot 
exceed the proportion of the additional tax that the value of the 
included gift bears to gross estate nor can it exceed the balance of the 
gift tax not already credited m connection with the basic tax. 

Defense tax is applicable only to estates of individuals who died 
within the period June 6, 1940, through September 20, 1941 (the 
effective period of the 1940 act). 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 
aiTd resident aliens, and returns for the estates of 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 are further classified by net estate before exemption classes. 
Data are presented by these classifications in the estate tax tables, 
but not all items are available for every classification. 

Citizens and resident aliens, and nonresident aliens. — Estates of 
citizens whether residing in the United States or abroad and estates 
of aliens residing in the United States at date of death are taxed under 



272 STATISTICS OF INCOME FOR 1942, PART 1 

provisions differing from those governing the tax habihty of estates 
of nonresident ah ens, 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 filing date. The five 
groups in this classification are returns filed under the Revenue Act 
of 1942, the Revenue Act of 1941, the Revenue Act of 1940, the 
Revenue Act of 1935, and the Revenue Act of 1934 and prior acts. 

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. 

Net estate bejore specific exemption classes. — This classification is 
applied only to returns filed under the 1935 and subsequent acts and 
is based on the sutn of the net estate for additional tax and the specific 
exemption allowable in computing such net estate. 

Gross estate classes. — This classification is applied only to returns 
filed under the 1935 and subsequent acts and is based on the value of 
total gross estate for the returns filed under the 1942 act and on total 
gross estate plus the amount of tax-exempt life insurance (receivable 
by beneficiaries other than the estate, not to exceed in aggregate 
$40,000 for any one estate) for all other returns. The gross estate 
under the 1942 act includes all insurance. 

Geographic divisions. — This classification provides for the distribu- 
tion of the returns by the 48 States, Alaska, Hawaii, and District of 
Columbia. The segregation of returns by States and Territories is 
determined by the location of the collection district in which the re- 
turn is filed, except for two divisions, Alaska and District of Columbia, 
the segregation of which is determined by the residence of the 
individual at time of death. 

NONRESIDENT ALIENS 

Data tabulated from the 846 returns for estates of nonresident 
aliens are limited to the number of returns, value of gi'oss estate, 
value of net estate, and the tax liability, which data are included only 
in the historical summary. Data for nonresident alien returns are 
not classified for the applicable revenue acts, or for size of gross estate 
or net estate. However, it was ascertained that 20 returns show 
over $100,000 gi'oss estate and 14 show over $100,000 net estate, as 
compared with 21 and 18 returns, respectively, filed in the previous 
year. 

Gross estate of a nonresident alien includes only property situated 
in the United States, but does not include the amount receivable as 
life insurance nor, in the case of such an alien not engaged in business 
in the United States, bank deposits, or United States bonds, notes, 
and certificates of indebtedness issued prior to March 1, 1941. For 
the first time, a specific exemption of $2,000 is allowable, in computing 
the net estate under the 1942 act, for nonresident aliens who died on 
or after October 22, 1942. 



STATISTICS OF INCOME FOR 1942, PART 1 273 

ESTATE TAX TABLES 

Estate tax tables 1 tlirough 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 1943. 

Data for estates of all citizens and resident aliens are tabulated in 
table 1, by applicable revenue acts, and by taxable returns and non- 
taxable retm-ns; and in table 5 by States and Territories. Data in 
table 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 resi- 
dent aliens who died on or after August 31, 1935. 



274 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 1. — Estate tax returns filed during 1943 for estates of citizens and resident 

of returns, items of gross estate, 
' [Money figures in 



Number of returns 

G ross estate, total 

Real estate, 2 total 

Real estate not included in items 5-8 

Jointly owned 

Transfers during the decedent's life 

Powers of appointment 

Previously taxed _ 

Tangible personal property, total 

Tangible personal property not included in items 11-14 

Jointly owned 

Transfers during decedent's life 

Powers of appointment- _ - - 

Previously taxed _ 

Intangible personal property, total 

Federal Government bonds,3 total 

Wholly tax-exempt 

Partially tax-exempt 

Taxable 

State and municipal bonds _. 

Other bonds • 

Corporate stock 

Cash 4 

Mortgages and notes 

Taxable insurance (64 less 65) 

Interest in unincorporated business * 

Other intangibles ' 

Total deductions 

Funeral and administration expenses 

Debts and mortgages - 

Net losses durine administration. 

Support of dependents ' 

Charitable, public, and similar bequests, total _. 

Kducational, scientific, or literary institutions: 

Publicly owned 

Privately endowed 

Religious _. 

Charitable and all other gifts 

Property previously taxed, net deduction ' 

Specific exemption ' 

Disallowed deductions '» _._ 

Allowable deductions (28 less 40) 

Net estate: 

Before specific exemption " (2 less 41 plus 39) - 

For basic tax 12 

For add itional tax 

Basic tax i3 before tax credits 

Tax credit for Federal gift taxes- 

Tax credit for inheritance, etc., taxes '♦ 

Net basic tax (45 less 46 and 47) 

For footnotes, see p. 295. 



All acts 



Total 



15, 187 
2, 627, 367 



427, 615 



354, 304 

42,081 

14, 438 

1,202 

15, 590 



46, 131 



44, 339 

530 

389 

52 

821 



2, 153, 621 



190, 057 
34, 377 
92, 352 
63, 328 
171,356 
131,071 
988, 175 
310, 219 
133,917 
96, 763 
57, 638 
74, 425 



1, 299, 349 



123, 988 

264, 851 

226 

11,295 

185, 581 

16, 594 
46, 795 
19, 978 

102, 215 
42, 778 

670, 630 



116 
1, 299, 233 



1, 998, 765 

981,019 

1,396,316 



46, 306 

61 

35, 966 

10, 279 



Taxable 



12, 726 
2, 452, 340 



364,815 



300, 327 

35, 506 

12, 863 

1,149 

14, 970 

40, 580 



39, 083 

425 

330 

52 



2, 046, 945 



183, 628 
34, 102 
88, 340 
61,186 
169, 773 
125, 366 
947, 871 
288, 018 
124, 954 
86, 760 
51,497 
69, 079 



1,055,678 



113,452 

168, 772 

160 

10, 169 

100, 432 

15, 404 
44,111 
15, 245 
85, 673 
42, 333 
560, 360 



36 
1, 055, 643 



1,957,057 

981,019 

1,396,316 



46, 306 

61 

35, 966 

10. 279 



Non- 
taxable 



175, 028 



62, 800 



53, 978 

6,575 

1,574 

54 

619 

5, 551 



5,256 
104 
59 

(") 
132 



106,676 



6,429 

275 

4,012 

2,141 

1,584 

5,705 

40, 304 

22, 201 

8,964 

10, 004 

6,141 

5,346 



243, 671 



10, 537 

96, 078 

65 

1,126 

25, 149 

1.190 

2,684 

4.733 

16, 542 

445 

110,270 



81 
243, 590 



41,: 



STATISTICS OF INCOME FOR 194 2, PART 1 



275 



•aliens, by taxable and nontaxable returns under the applicable revenue acts: Number 
deductions, net estate, and tax 

thousands of dollars] 



Applicable revenue acts 




Internal Revenue Code as amended by— 


Act of 1932 as 
amended by 1935 
act;' the Inter- 
nal Revenue 
Code; and the 
Code as amended 
by 1939 act (effec- 
tive for estates of 
individuals who 
died in period 
Aug. 31, 1935, 
through June 25, 
1940) 


Act of 1932 as 
amended by 1934 
act;' and all prior 
acts (effective for 
estates of individ- 
uals who died 
before Aug. 31, 
1935) 




1942 act (effective 
for estates of in- 
dividuals who 
died on or after 
Oct. 22, 1942) 


1941 act (effective 
for estates of in- 
dividuals who 
died in period 
Sept. 21, 1941, 
through Oct. 21, 
1942) 


1940 act (effective 
for estates of in- 
dividuals who 
died in period 
June 26, 1940, 
through Sept. 20, 
1941) 




Taxable 


Non- 
taxable 


Taxable 


Non- 
taxable 


Taxable 


Non- 
taxable 


Taxable 


Non- 
taxable 


Taxable 


Non- 
taxable 




2 549 


560 


9,780 


1,683 


237 


113 


141 


82 


19 


23 


1 


389, 055 


49. 134 


2, 015, 583 


109, 878 


35, 251 


8,130 


10,558 


5.327 


1.893 


2.558 


2 


70, 897 


16. 574 


282. 964 


38, 062 


6,412 


3,490 


4.037 


3,363 


504 


1,312 


3 


58, 833 
6.791 
2,525 
200 
2,548 


14. 740 

1,466 

170 


233. 057 

27. 207 

9,689 

945 

12. 066 


31.820 

4.575 

1,233 

12 

422 


5,124 
642 
323 


3,203 
179 
109 


2,999 

701 

300 

4 

34 


3,029 

242 

50 

42 


314 
165 
25 


1,185 

114 

13 


4 
5 

6 

7 


198 


323 








8 












6,717 


1,472 


32, 864 


3,628 


849 


236 


142 


83 


8 


134 


9 


6,535 
51 
44 


1,306 

34 

6 


31, 602 

369 

256 

52 

585 


3,499 
69 
53 


799 

2 

30 


235 

CO 


139 
2 


83 


8 


133 

1 


10 
11 






12 


•CO 










13 


87 


125 


7 


18 










14 














311, 441 


31, 089 


1, 699, 755 


68,189 


27, 990 


4,405 


6,379 


1,882 


1,380 


1.113 


15 


42, 993 

2.107 

17, 255 

23, 631 

17, 082 

15.893 

119,801 

53, 013 

21, 257 

26, 104 

7,624 

7,674 


2,546 

51 

1.416 

1,079 

602 
1,848 
11, 4.59 
5,952 
2,251 
3,876 
1,582 

972 


138. 000 
30. 876 
69. 766 
37, 358 
151,090 
108, 064 
815, 188 
226, 867 
99, 859 
59, 522 
42. 944 
58, 220 


3,769 

210 

2,496 

1,062 

907 

3,585 

25, 196 

15. 358 

5,773 

5,540 

4,247 

3,813 


2.338 

1.105 

1,096 

136 

1, 553 

1.068 

10, 771 

6.575 

2,608 

606 

404 

2,069 


40 

40" 
1 

10 
51 
2,665 
494 
380 
332 
183 
250 


270 

10 

199 

61 

48 

293 

1.826 

1.356 

1,118 

303 

464 

701 


60 
13 

47 


27 

4 

24 


14 

CO 

14 


16 
17 
18 
19 


52 
139 
529 
272 
327 
156 
120 
226 




13 

82 
455 
125 
233 
100 
8 

85 


20 


49 
286 
206 
112 
225 

60 
415 


21 

22 
23 
24 
25 
26 
27 


226, 528 


56, 565 


802, 680 


. 137,985 


17, 697 


38, 913 


7,481 


6,956 


1,292 


3,253 


28 


15, 549 

19, 288 

14 

1,233 

31,884 

375 

26, 776 

966 

3,767 

5.619 

152, 940 


2,824 
12, 145 


95, 023 

145,012 

145 

8,585 

127. 207 

14, 927 
17. 217 
13, 725 
81, 338 
35, 508 
391. 200 


6,527 

45, 713 

43 

842 

17, 280 

1,063 
2,034 
2.906 

11, 279 
259 

67, 320 


2,312 
3,180 
(") 

282 
1,291 

102 
85 
541 
564 
1,152 
9,480 


769 

33, 417 

19 

30 

158 


509 
1,162 


321 

3,227 

2 

35 

61 

12 

2 

9 

39 

30 

3,280 


59 
131 


96 
1,577 


29 
30 
31 


194 
7,645 

116 

614 

1,795 

5,120 

156 

33. 600 


67 
47 


1 
2 


25 
5 


32 
33 

34 


34 
22 
101 

"""4,"526" 


33 
11 
3 

55 
5,640 






35 


2 


2 
3 


36 
37 




38 


1,100 


1,550 


39 


36 
226, 493 


81 
56,484 


















40 


802,680 


137, 985 


17,697 


38,913 


7,481 


6,956 


1,292 


3,253 


41 


315. 502 
100, 952 
162. 562 

3,246 

2 

2,284 

959 


26, 250 


1, 604, 103 

867, 653 

1, 212, 903 


39, 213 


27, 034 
11,616 
17, 554 


"26,262 


8,717 

416 

3,077 


1,651 


1,700 
381 
219 


855 


42 
43 










44 
















42, 385 

58 

33, 149 

9,178 




664 

530 
134 




5 




6 




4.") 










46 








3 
2 




CO 

6 




47 










48 



276 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 1. — Estate tax returns filed during 1943 for estates of citizens and resident 

of returns, items of gross estate, deduc 

[Money figures in 



All acts 



Total 



Taxable 



Non- 
taxable 



Additional tax before tax credit 

Tax credit for Federal gift taxes ._ 

Net additional tax (49 less 50).. _ 

Defense tax " 

Total tax liability (48 plus 51 and 52) 

Information items: 

Intangible personal property, total (item 15) .- 

Intangible personal property not included in items 60-63: 

Stocks and bonds. 

Cash < 

Mortgages and notes ._ 

Taxable insurance (64 less 65) 

Other intangibles ^ j ,. 

Jointly owned 

Transfers durine decedent's life 

Powers of appointment 

Previously taxed 

Gross insurance 

Tax-exempt insurance " - _ - . - 



351, 888 

285 

351, 603 



351, 888 

285 

351, 603 



282 



282 



362, 164 



362, 164 



2, 153, 621 



2, 046, 945 



, 329, 612 

260, 445 

120, 433 

96, 763 

116,464 

57, 634 

97, 985 

17, 999 

56, 286 



1, 280, 427 

240, 966 

112,033 

86, 760 

105, 644 

54, 086 

94, 935 

17, 595 

54, 498 



181,412 
84, 649 



159, 183 
72,423 



106, 676 



49, 185 
19, 479 

8,399 
10, 004 
10, 820 

3,547 

3, 050 
404 

1,788 



22, 229 

12, 226 



For footnotes, see p. 295. 



STATISTICS OF INCOME FOR 194 2, PART 1 



277 



aliens, by taxable and nontaxable returns under the applicable revenue acts: Number 
lions, net estate, and tax — Continued 

thousands of dollars] 



Applicable revenue acts 




Internal Revenue Code as amended by— 


Act of 1932 as 
amended by 1935 
act; 1 the Inter- 
nal Revenue 
Code; and the 
Code as amended 
by 1939 act (effec- 
tive for estates of 
individuals who 
died in period 
Aug. 31, 1935, 
through June 25, 
1940) 


Act of 1932 as 
amended by 1934 
act;i and all prior 
acts (effective for 
estates of individ- 
uals who died 
before Aug. 31, 
1935) 




1942 act (effective 
for estates of in- 
dividuals who 
died on or after 
Oct. 22, 1942) 


1941 act (effective 
for estates of in- 
dividuals who 
died in period 
Sept. 21, 1941, 
through Oct. 21, 
1942) 


1940 act (effective 
for estates of in- 
dividuals who 
died in period 
.Tunc 26, 1940, 
through Sept. 20, 
1941) 




Taxable 


Non- 
taxable 


Taxable 


Non- 
taxable 


Taxable 


Non- 
taxable 


Taxable 


Non- 
taxable 


Taxable 


Non- 
taxable 




34, 559 

31 

34. 528 




314, 437 

253 

314, 183 




2,707 

(") 

2,707 




181 




4 




49 












50 








181 




4 




"il 






















282 












R? 






















35,487 




323, 362 




3,123 




183 




10 




'>'< 














311,441 


31, 089 


1. 699, 755 


68,189 


27, 990 


4,405 


6,379 


1,882 


1,380 


1,113 


54 


180, 869 

42, 766 

19.275 

26, 104 

13, 776 

10, 988 

7,787 

579 

9,295 


15, 182 

5,055 

2,086 

3,876 

2,387 

1,086 

761 

123 

532 


1, 083, 169 
191. 996 
89, 227 
59, 522 
88, 492 
41, 470 
85, 827 
16, 539 
43, 514 


29, 934 
13, 618 
5,406 
5,540 
7,648 
2,382 
2,209 
267 
1,185 


14, 077 

5,079 

2,429 

606 

1,998 

1.217 

922 

100 

1,563 


2,743 

470 

359 

332 

423 

43 

21 

13 


2,054 
943 

1.016 
303 

1,109 

362 

399 

65 

127 


775 
231 
323 
156 
270 
8 
48 


257 
182 

87 
225 
268 

49 


552 

105 

225 

100 

93 

29 

10 


56 
56 
57 
58 
59 
60 
61 


312 


6? 


71 




63 










26, 104 


3,876 


130, 000 
70, 477 


16, 745 
11, 205 


1,704 
1,098 


903 
571 


964 
661 


494 
338 


411 
187 


212 
112 


64 

65 









278 



STATISTICS OF INCOME FOR 1942, PART 1 



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STATISTICS OF INCOME FOR 194 2, PART 1 



285 



i-i(NCO Tt< iC CO r^ CC 05 Of— escort* lO ':0 h- 00 Oi O i-< N CO 

eocoeo copccccococo Tf^^p -^-^^ Tj<"Tf-<*<'^ '^ to ^ *o wa 






^05M iC M CC O CO O 
,_lCNiO Tf C^ Tt< CO C^ '<*< 



cct*^»r5oc^ecooo 

CCt'-OiCOOOPOCC'-HCD 






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r^iO'^iOrHTfcococo 

t^t^»oc^or-iocoo 



o CO r* t* (O •<** w CO 



i-H CO O OOiCOOsCMO 
i-HCMt^ -^ C^ CO CC CO '^ 



OC^OOOSOCOOCOO 
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kOOif-.TfcOCSiOW.-i 

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CCi,_(.-HCOCMO»OCOt-^ 

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Oi OS »C CO CO "^ »-< 



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cor^t-Hoo^cococ^co 



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coo 

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"0 CD t^ 00 05 O i-< C^ CO ■^ O 
lO lO U3 U3 U3 CD CO CO CD CD CD 



286 



STATISTICS OF INCOME FOR 194 2, PART 1 



T^^«otD^-00 OJ Orft 



*0 Ot^OOOS O ^ NM '**tC ID t^ 



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STATISTICS OF INCOME FOR 1942, PART 1 



287 



^ N CO -^iCCOt^OOOS Oi-I 
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288 



STATISTICS OF INCOME FOR 1942, PART 1 



J1 



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included in item! 

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Powers of appointment.. 

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"3 
o 

a 
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ft 


Federal Government bonds,' t 

Wholly tax-exempt 

Partially tax-exempt 

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state and municipal bonds... 

other bonds 

Corporate stock 

Cash « 

Mortgages and notes , 

Taxable insurance (53 less 54). 
Interest in unincorporated bus 
Other intangibles* 




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ss 



STATISTICS OF INCOME FOR 1942, PART 1 



289 



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294 



STATISTICS OF INCOME FOR 1942, PART 1 



Table''6. — Estate tax returns for estates of citizens and aliens filed Sept. 9, 1916, 
through Dec. 31, 1943: Number of returns, gross estate, net estate, and tax^ 

[Money figures in thousands of dollars] 





Number of returns 


Gross estate 


Filing period 


Total 


Estates of— 


Total 


Estates of— 




Citizens '* 
and resi- 
dent aliens 


Nonresi- 
dent 
aliens ^s 


Citizens » 
and resi- 
dent aliens 


Nonresi- 
dent 
aliens " 


Sept. 9, 1916- Jan. 15, 1922 


45, 126 

13, 876 

15.119 

14. 513 

16. 019 
14, 567 
10, 700 
10, 236 
10, 343 
10, 382 

9.889 
8,507 
10, 275 
11,853 

12, 724 

13. 321 

17, 032 
17. 642 
16. 926 

16, 876 

17, 122 
17, 396 
16, 033 


42, 230 

12, 563 

1.3, 963 
13,011 

14, 013 

13, 142 
9,353 
8.079 
8,582 
8,798 
8, 333 
7,113 
8,727 

10, 353 
11,110 
11.605 
15, 037 
15, 932 

15, 221 

15, 435 
15, 977 

16, 215 
15, 187 


2,896 
1,313 

1,156 
1,502 
2,006 
1.425 
1,347 
2,157 
1,761 
1,584 
1.556 
1,394 
1. 548 
1, 500 
1,614 
1,716 
1,995 
1,710 
1,705 
1,441 
1.145 
1,181 
846 


8, 893, 239 
3, 014, 073 

2, 804. 327 

2, 566. 522 

3, 001, 089 
3, 407, 923 
3, 173, 2.35 

3, 554, 270 
3, 893, 246 
4, 165. 623 

4, 075, 575 
2, 830, 388 
2, 060, 956 
2, 267, 285 
2, 459, 892 
2, 312, 421 
2, 793, 758 
3, 069. 625 
2, 767, 888 
2, 648, 199 
2. 793. 439 
2, 737, 133 
2. 637. 839 


8; 785, 642 
2, 955, 959 

2, 774, 741 
2, 540, 922 

2, 958, 364 

3. 386, 267 
3, 146, 290 

3, 503. 239 
3. 843. 514 

4, 108, 517 
4. 042. 381 
2, 795, 818 
2, 026, 931 
2, 244, 107 
2, 435, 282 
2. 296, 257 

2, 767, 739 

3, 046, 977 
2. 746. 143 
2, 632, 659 
2, 777, 657 
2, 724, 513 
2, 627, 367 


107, 597 
58 113 


Jan. 15-Dec. 31, 1922 


Jan. 1-Dec. 31: 

1923 


29, 587 
25 600 


1924 


1925 


42 725 


1926... 


21, 656 


1927 


26, 945 
51, 032 
49 732 


1928 


1929 


1930 


57, 106 


1931 


33. 195 


1932 


34 570 


1933 


34 025 


1934 


23, 178 


1935 


24, 609 


1936 ".. 


16 "163 


1937 


26, 019 


1938 


22, 648 
21, 745 


1939 


1940 


15 540 


1941. 


15 783 


1942 


12, 620 


1943 


10,471 









Net estate 26 


Tax 28 


Filing period 


Total 


Estates of— 


Total 


Estates of— 




Citizens " 
and resi- 
dent aliens 


Nonresi- 
dent 
aliens 2s 


Citizens » 
and resi- 
dent aliens 


Nonresi- 
dent 
aliens " 


Sept. 9, 1916-Jan. 15. 1922 


5, 509, 522 
1, 704, 974 

1, 532, 061 
1. 395, 816 
1, 658, 869 
1, 972, 537 
1, 761, 617 

1, 992, 503 

2. 313, 976 
2, 427, 454 
2, 356, 332 
1, 423, 437 
1, 000, 924 
1, 170, 566 
1, 339, 726 
1, 260. 022 
1,646,613 
1, 745, 259 
1. 558, 322 
1,493,184 
1, 575, 768 
1, 536, 335 
1, 405, 400 


5, 407, 674 
1, 652, 832 

1, 504, 621 
1, 372, 421 
1, 621, 008 
1, 951, 969 

1. 735, 840 
1, 943, 429 

2, 268, 323 
2, 376, 973 
2. 327, 319 
1, 391. 569 

970,868 
1, 150, 533 
1, 316, 838 
1, 245, 395 
• 1, 622. 618 
1, 724, 589 
1. 537, 975 
1. 479, 268 
1, 561, 215 
1,524,881 
1.. 396. 697 


ICl, 849 
52. 142 

27, 440 
23, 395 
37, 861 
20, 567 
25, 777 
49. 075 
45, 653 
50,481 
29, 013 
31. 868 
30, 056 
20, 033 
22, 888 
14, 627 
23, 995 
20, 670 
20, 347 
13,916 
14, 553 
11.455 
8,703 


356; 516 
120, 562 

89, 109 
71, 939 
87, 322 
101, 805 
41,686 
41,959 

44, 388 
41,617 

45, 200 
23, 674 
61,415 
96, 216 

155. 466 
196, 370 
308, 450 
316.802 
278, 938 
251, 556 
293, 399 
309. 691 
363, 377 


351, 138 
117,624 

88, 384 
71,451 
86, 223 
101, 324 
40, 931 
40, 561 
43, 303 
3S. 003 
44, 510 
22, 364 
59, 429 
95,228 
153, 763 
195. 301 
305, 784 
314,620 
276, 707 
250. 360 
291, 758 
308, 342 
362, 164 


5,378 


Jan. 15-Dec. 31, 1922 


2,938 


Jan. 1-Dec. 31: 

1923 


726 


1924 


488 


1925 


1,099 


1926 


481 


1927-. 


755 


1928 


1,398 


1929 


1.086 


1930 


2.614 


1931 


660 


1932... 


1,310 


1933 


1,986 


1934_. 


988 


1935 


1,703 


1936... 


1.069 


1937 


2,665 


1938 


2,182 


1939 


2,231 


1940._ 


1,196 


1941 


1,641 


1942. 


1,349 


1943 


1,212 









For footnotes, see p. 295. 



STATISTICS OF INCOME FOR 1942, PART 1 



295 



Footnotes for estate tax tables 1-6, pp. 274-294 



' Keturns filed under the act of 1932 or subsequent 
acts prior to adoption of the Internal Revenue Code 
are subject also to applicable provisions of the act 
of 1926 (basic tax). 

■ Total real estate represents full value of real estate 
reported in schedule A, Form 706. Outstanding 
mortgages and liens thereon are tabulated in item 30. 

3 Federal Government obligations are classified on 
the basis of the taxability of the interest thereon for 
Federal income tax purposes. The interest on wholly 
tax-exempt Federal Government bonds is exempt 
from both the normal tax and surtax of the Federal 
income tax; the interest on partially tax-exempt 
Federal Government bonds is exempt only from 
the normal tax; the interest on taxable Federal 
Government bonds is subject to both normal tax 
and surtax. United States savings bonds and 
Treasury bonds issued prior to Mar. 1, 1941 (on which 
the interest on a principal amount not in excess of 
$5,000 is wholly tax-exempt), are classified as partially 
tax-exempt Federal Government bonds. The 
entire value of bonds in each category is subject to 
the estate tax and must be included in the gross 
estate of a citizen or resident alien. 

* Cash of all kinds classified as intangible property. 

' Interest in an unincorporated business is the 
value of the decedent's interests in sole proprietor- 
ships, copartnerships, or other organizations not 
incorporated. The value of good will is included 
but not that of real estate. This item was formerly 
included in oth(?r intangibles. 

' Other intangibles include such Items as judg- 
ments, leaseholds, trade-marks, copyrights, royalties, 
claims, accoimts receivable; interests in estate and 
trust funds; accruals of interest, dividends, and rent; 
and amounts due from retirement funds, pensions, 
and annuities. 

' Support of dependents is an amount allowed 
by the law of certain States and actually disbursed 
for the support of the decedent's dependents, during 
settlement of the estate. 

* The net deduction for property previously taxed 
is the net deduction computed for purposes of the 
additional tax, except that in table 1, for returns 
filed under the act of 1926 and prior acts, the de- 
duction is the net deduction computed as provided 
under those acts. See pp. 269-270 for a description 
of this deduction. 

' Specific exemption for additional tax under the 
Internal Revenue Code as amended by the act of 
1942 is $60,000; under the Code as amended by the 
acts of 1941 and 1940, and under the act of 1935, is 
.$40,000; and under the acts of 1934 and 1932 is $50,000. 
The specific exemption for basic tax under the Code 
and the act of 1926 is $100,000; under the act of 1924 
and prior acts, $50,000. 

1" Di'^allowed deductions applicable only to estates 
of individuals who died on or after Oct. 22, 1942, 
-are equal to the amount by which the sum of funeral 



and administration expenses, debts of the decedent, 
mortgages and liens, and support of dependents 
exceeds the value of property includible in gross 
estate subject to claims. 

11 The net estate (or no net estate) before specific 
exemption tabulated for nontaxable returns is a 
combination of positive and negative amounts. 

12 The net estate for basic tax includes the net 
estate for returns filed under the 1926 and prior acts. 

13 The basic tax (before and after credits) includes 
the tax liability for returns filed under the 1926 and 
prior acts. 

n Estate, inheritance, legacy, or succession taxes 
paid to States, Territories, District of Columbia, or 
(after June 29, 1939) United States possession. 

15 The defense tax applies only to estates of indi- 
viduals who died in the period Jilne 26, 1940, through 
Sept. 20, 1941, efl'ective period of the 1940 act. The 
defense tax is 10 percent of the tax (after credits), 
computed without regard to the defense tax. 

16 Tax-exempt insurance receivable by benefici- 
aries other than the estate, not to exceed in the ag- 
gregate .$40,000 for any one estate, allowable for the 
estates of individuals who died prior to October 22, 
1942. 

17 Less than $500. 

18 Negative amount. 

19 Net estate before specific exemption classes are 
based on the amount of net estate for additional 
tax before the deduction for specific exemption. 

2' Gross estate classes are based on total gross estate 
plus tax-exempt life insurance. 

21 Includes net estate of $381,131 reported on 5 re- 
turns taxable under the Revenue Acts of 1926, 1924, 
and prior acts. 

22 Returns showing a tax under provisions of the 
Revenue Act of 1926, or under the basic tax provisions 
of the Internal Revenue Code. (Returns taxed 
under the 1924 or prior acts are excluded.) 

23 Changes in the revenue acts affecting the com- 
parability of statist. cal data from estate tax returns 
are summarized on pp. 328-331. 

2* Estates of citizens exclude returns filed for non- 
resident citizens who died prior to May 11, 1934. 

25 Estates of nonresident aliens include returns 
filed for nonresident citizens who died prior to 
May 11, 1934; however, no such returns were filed 
in 1942 or 1943. 

26 The net estate tabulated for filing periods subse- 
quent to 1932 is the net estate for additional tax plus 
the regular net estate for estates filed under the 1926 
and prior acts; and the tax liability tabulated is the 
sum of (1) net basic tax (after credits), (2) net addi- 
tional tax (after credits), and (3) defense tax, effec- 
tive only under the 1940 act. 



GIFT TAX RETURNS 



297 



639257 — 45 20 



GIFT TAX RETURNS 



SUMMARY DATA 



For tlie calendar year 1942, gift tax returns were filed by 16,906 
donors, reporting the transfer by gift of property having a total value 
of $480,222,773 before exclusions which amount to $96,480,000. 
There are 4,380 taxable returns, showing total gifts of $222,295,835 
before exclusions amounting to $31,192,000; net gifts of $120,652,748; 
and tax liability of $24,665,162. The 12,526 nontaxable returns 
disclose total gifts of $257,926,938 before exclusions amounting to 
$65,228,000 and show deductions for specific exemption and gifts to 
charitable, public, and similar organizations which are equal to the 
total gifts after exclusioxjs. 

Compared with the previous year, the number of gift tax returns 
decreased 8,882, or 34.4 percent; total gifts decreased $601,259,437, 
or 55.6 percent; net gifts decreased $363,665,956, or 75.1 percent; and 
the tax liability decreased $45,154,128, or 64.7 percent. However, the 
effective tax rate for 1942 is 20.4 percent as compared with 14.4 per- 
cent last year, thus reflecting the increase in tax rates applicable to 
gifts made during 1942. 

The principal types of property transferred, as reported on the gift 
tax returns for 1942, are real estate, stocks and bonds, and cash. As 
in former years, the value of stocks and bonds exceeds that of any 
other type. Stocks and bonds form 50.1 percent of the total gifts 
before exclusions, while cash is 18.0 percent, real estate 13.7 percent, 
insurance 2.2 percent, and miscellaneous property 16.0 percent. 
Miscellaneous property includes such items as jewelry, objects of 
art, copyrights, forgiveness of debts, interest in a business, and 
assignment of judgments. 

Approximately 22 percent of the value of total gifts transferred 
during 1942 was transferred in trust. Gifts valued at $108,922,607 
were transferred in this manner, and stocks and bonds constitute 
65.6 percent of such gifts. 

Property transferred by gift to approximately 1,550 charitable, pub- 
lic, and similar organizations during 1942 was valued at $46,481,318, 
or 9.7 percent of the total gifts before exclusions. Such gifts are 
deductible in computing the gift tax liability (when made by citizens 
and residents of tlie United States ai>d with certain exceptions when 
made by nonresidents), inasmuch as an exclusion is granted of the 
first $4,000 given each donee and the remainder is allowed as a deduc- 
tion in computing the net gift. Corresponding data for 1941 show 
that 1,873 charitable organizations received gifts of $70,729,985, 
which is 6.5 percent of the total gifts for that year. 

GIFT TAX LAW 

The returns for gifts made in 1942 are filed under the provisions of 
chapter 4 of the Internal Revenue Code as amended by the Revenue 

299 



300 STATISTICS OF INCOME FOR 1942, PART 1 

Act of 1941. The Federal gift tax is not imposed upon property but 
subjects to tax the transfers of property by gift and extends to the 
sales and exchanges of property for less than an adequate and full 
consideration in money or money's worth. The tax is imposed 
whether the transfer is in trust or otherwise, whether the gift is direct 
or indirect or of a future interest, and whether the property so trans- 
ferred is real or personal, tangible or intangible. The gift tax, a 
primary and personal liability of the donor, is an excise upon his act 
of making the transfer, and is measured by the value of properties 
passing from the donor to the donee or donees during the calendar 
year, regardless of the fact that the identity of any donee may not 
then be known or ascertainable. 

A gift tax return, Form 709, is required of every citizen or resident 
of the United States who, during the calendar year 1942, transferred 
to any one donee gifts totaling more than $4,000 in value, or, regard- 
less of value, made a gift in trust or of a future interest in property. 
A nonresident alien is similarly required to file a gift tax return if the 
gift consists of property situated in the United States. A return is 
required even though because of authorized deductions a tax may not 
be due. The return is due on or before the 15th day of March follow- 
ing the close of the calendar year in which the gift is made, and may 
not be filed prior to the close of the calendar year except in the 
case of a return for gifts of a deceased donor. 

The principal changes in the Internal Revenue Code, as amended 
by the Revenue Act of 1941, are the repeal of the defense tax and an 
increase in the gift tax rates from 1% percent on the first $10,000 net 
gifts progressing to 52^/^ percent on net gifts over $50,000,000, to 2% 
percent on the first $5,000 increasing to 57% percent on net gifts over 
$10,000,000. The specific exemption allowed is $40,000 less the sum 
of amounts claimed and allowed in prior years. The first $4,000 of 
gifts, except gifts in trust or of a future interest in property, made to 
any one donee is excluded in determining the amount of gifts for the 
calendar year. 

Gift tax rates, exclusions, specific exemptions, and deductions pro- 
vided by the various revenue acts are summarized on pages 332-333. 

TABULATED DATA 

Gift tax data in this report are tabulated from the gift tax returns 
filed for gifts made during 1942, excluding returns which are not 
required to be filed. The data are completely tabulated from each 
such return, prior to any revision that may be made as a result of 
audit by the Bureau of Internal Revenue. The gift tax liability 
tabulated in this report does not agree with the gift tax collections 
during 1943, because payment of the tax may be deferred, or the 
tax liability may be revised in audit; moreover, the collections include 
interest, penalties, and delinquent payments of taxes, none of which 
are tabulated in this report. 

There is given below a description of the terms used in the text and 
tables for the gift tax returns: 

Total gijts or Total gifts before exchisiovs means the entire value of 
property transferred by gifts in trust and gifts of future interests in 
property, regardless of the amount given to any one donee, and the 
entire value of gifts otherwise transferred to any one donee, of a total 



STATISTICS OF INCOME FOR 194 2, PART 1 301 

value of more than $4,000. (Gifts to any one donee totaling $4,000 
or less, other than those in trust or of a future interest in property, 
are excluded.) 

Exclusion of the first $4,000 of gifts made to any one donee during 
the calendar yeai* is allowable, except with respect to gifts in trust 
or of future interests in property, in determining the total included 
amount of gifts for such year. 

Total gifts after exclusions means the amount of total gifts in excess 
of the exclusions and is the "Total included amount of gifts for year" 
reported on the face of the gift tax return. 

Specific exemption of $40,000 less the sum of the amounts claimed 
and allowed in prior years may be deducted by citizens and residents 
from total gifts in the current year. The exemption of $40,000 may 
be taken in its entirety in a single year or may be spread over a period 
of years, at the option of the taxpayer. However, when the aggre- 
gate of $40,000 has been taken no further exemption is allowable. 
Nom'esident aliens are denied the specific exemption. Previous to 
1936, the corresponding exemption was $50,000. In case a taxpayer 
has taken exemption in excess of $40,000 during the period 1932-1935, 
the amount of the excess is added to the cumulated net gifts for prior 
years for the purpose of computing the tax liability for the current 
year. 

Net gifts means the excess of total gifts after exclusions over the 
sum of the deduction for charitable, public, and similar gifts (after 
exclusions), and, in the case of citizens and residents, the deduction 
for specific exemption claimed in the current year. 

Gift tax is the excess of a tax, computed at current year rates, on 
the aggregate net gifts transferred subsequent to June 6, 1932, over 
a tax computed at the same rates on the aggregate net gifts exclusive 
of the current year net gifts. This method of computing the gift 
tax results in the net gifts of the current year being taxed either at 
the same rate applied to net gifts of the most recent prior year or at 
a higher rate, regardless of the amount transferred in the current 
year. Owing to the cumulation of net gifts since June 6, 1932, the 
graduated tax rates, and the variations in exclusions, deductions, 
and specific exemption, individuals making gifts of equal amounts in 
the same calendar year may have different tax liabilities; or, in other 
cases, one individual may have a tax liability and the other no tax 
liability. 

Identical donors is a term used to indicate individuals who report 
net gifts in 1942 and who also report net gifts in prior years, that is, 
individuals who made gifts in both periods to donees other than 
charitable, public, and similar organizations. Identical donors are 
identified from data on the current year return. 

Prior years in reference to gift tax returns means the interval of 
years since the inception of the present period of gift taxation, June 
6, 1932, exclusive of the current year. 

Net gifts for prior years is the cumulated net gifts made since June 6, 
1932, exclusive of the current year. The net gifts for prior years 
tabulated from schedule C of the current year return may exceed 
net gifts actually reported in those years, for the reason that when a 
specific exemption of over $40,000 has been taken prior to 1936, the 
net gifts for prior years are increased by the amount in excess of 
$40,000. 



302 STATISTICS OF INCOME FOR 194 2, PART 1 

Tax on net gifts for prior years is the tax computed on cumulated 
net gifts for the preceding years (as shown in schedule C on the 
current year return) and may not be the actual tax liability reported 
in those years because it is computed at current rates oil cumulated 
net gifts for prior years adjusted to include any specific exemption 
in excess of $40,000 taken prior to 1936. 

CLASSIFICATION OF RETURNS 

Gift tax returns are classified as taxable or nontaxable, and identical 
donors are distinguished from other donors. Taxable returns show 
net gifts and are further classified by size of net gift and by size of 
total gift plus tax. Nontaxable returns show no net gifts and are 
further classified by size of total gifts. The taxable returns of identical 
donors which are also taxable for prior years are classified by size 
of the cumulated net gifts for prior years. Not all items are available 
for every classification. 

Taxable or nontaxable. — This classification is based on the existence 
or nonexistence of a gift tax liability. Returns are classified as taxable 
or nontaxable for prior years as well as for the current year. Taxable 
returns show net gifts; nontaxable returns show no net gifts. 

A^et gift classes. — Taxable gift tax returns are segregated into net 
gift classes based on the amount of net gifts. (See table 1.) 

Total gift plus taa classes. — Taxable gift tax returns are segregated 
into total gift plus tax classes based on the sum of the total gifts and 
the gift tax liability of the current year. (See table 2.) 

Total gift classes. — Nontaxable gift tax returns are segregated into 
total gift classes according to the amount of total gifts. (See table 2.) 

Identical donors. — Returns filed by individuals who are identical 
donors are distinguished from those of other individuals. This 
classification is })ased on the fact that the donor made gifts both in 
the current year and in prior years to donees other than charitable 
organizations. 

Net gift for prior years classes. — Taxable returns of identical donors 
who were taxable for prior years are segregated into net gift for prior 
year classes based on the amount of cumulated net gifts for prior 
years as adjusted in schedule C of the current year return to include 
the amount of specific exemption in excess of $40,000 taken prior to 
1936. (See table 5.) 

IDENTICAL DONORS 

Among the individuals making gifts during 1942, there are 6,064 
identical donors, that is, individuals who made gifts other than gifts 
to charitable, public, or similar organizations in 1942 and also in 
prior years. Of these identical donors, 2,830 are nontaxable for 1942, 
although 81 have previously paid a gift tax; 3,234 are taxable for 
1942, of whom 815 are taxa})le for the first time. The gift tax liability 
for the 815 identical donors not previously taxed is $1,969,578, while 
the tax liability for the 2,419 who have previously paid gift tax is 
$19,488,740, or 79.0 percent of the total tax liability on all returns 
filed for 1942 gifts. The effective tax rate for the 2,419 previously 
taxed identical donors is 25.3 percent and indicates the eft'ect of the 
progressive tax when compared with the 11.6 percent effective rate 



STATISTICS OF INCOME FOR 19 42, PART 1 



303 



for the 815 identical donors not previously taxed. The effective tax 
rate in both cases is higher than last year because of the increase in 
tax rates under the 1941 act. 



GIFT TAX TABLES 

Tables 1,2, and 3 contain data from all gift tax returns filed for 
gifts made during 1942. Taxable returns and nontaxable returns 
are presented separately in tables 1 and 2, while in table 3 data are 
in aggregate. The data for taxable returns are tabulated by net gift 
classes in table 1 and b}^ total gift plus tax classes in table 2. The data 
for nontaxable returns are distributed by total gift classes in table 2. 

Tables 4 and 5 present data for identical donors' returns. Certain 
information, for these returns is classified by taxable status for the 
current year and for prior years in table 4, The number of returns 
taxable both for the current year and for prior years is tabulated, 
by size of net gift for 1942 and by size of net gifts for prior years, in 
table 5. 

Historical data for 1932 through 1942, for the number of returns,, 
total gifts, net gifts, and tax, are given in table 6. 

Table 1.^ — Gijt tax returns for 1942; taxable returns by net gift classes and non- 
taxable returns in aggregate: Number of returns, total gifts by type of property, 
exclusions, total gifts after exclusions, deductions, net gifts, and tax 

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





Number 
of re- 
turns 


Total gifts before exclusions, by type of property 


Net gift classes ' 


Total 


Real 
estate 


Stocks 
and 
bonds 


Cash 


Insur- 
ance 


Miscel- 
laneous 


Taxable returns: 

Under 5 

5 under 10 . 


1,657 

774 

693 

336 

235 

147 

309 

138 

67 

12 

5 

2 

2 

1 

1 


32, 476 

21, 001 

25, 685 

16, 120 

13,9S0 

10, 753 

30, 685 

23, 472 

19,919 

5,859 

3,202 

1,706 

3,008 

1,768 

8,198 


4,222 
2,855 
3,989 
2, 240 
2,043 

964 
1,823 
1,282 

976 


15, 888 
8,527 
11,387 
7,236 
7,055 
5,360 
17, 681 
14, 822 
11,424 
5,218 
2,808 
1,581 
2,983 
1,768 
8,187 


6,243 

4,815 

5,489 

3,273 

2,443 

2,217 

5,772 

4,273 

4,373 

145 

386 

125 

25 


1,202 
832 
568 
856 
171 
165 

1,436 

342 

254 

15 


4,921 
3,972 


10 under 20 - .-. 


4,252 


20 under 30.. 


2,516 


30 under 40 ._ 


2,277 


40 under 50 .-. 


2,046 


50 under 100 


3,97» 


100 under 200 


2,754 


200 under 400 


2,891 


400 under 600- .. 


481 


600 under 800 




8 


800 under 1,000 








1,000 under 1,500 








1,500 under 2,000 








2,000 under 2,500 




6 




5 


2,500 under 3,000 








3,000 under 3,500 
















3,500 under 4,000 
















4,000 under 4,500 


1 


4,455 




4,267 


188 






4,500 and over - - 
























Total 


4,380 

12, 526 


222, 296 

257, 927 


20,394 

45, 606 


126, 193 
114,417 


39, 773 
46, 846 


5,840 
4,549 


30, 096 


Nontaxable returns: 

No net gifts . 


46, 509 






Grand total .- 


16,906 


480, 223 


66,000 


240, 610 


86, 619 


10, 389 


76, 605 







For footnotes, see p. 309. 



304 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 1. — Gift tax returns for 1.942; taxable returns by net gift tax classes and non- 
taxable returns in aggregate: Number of returns, total gifts by type of property, 
exclusions, total gifts after exclusions, deductions, net gifts, and tax. — Continued 

[Net gift classes and money figures in thonsands of dollars] 





Exclusion of the first $4,000 of 
gifts 2 made to any one donee 


Total 
gifts 
after 
exclu- 
sions 


Deductions 


Net gift classes i 


Total 


Chari- 
table, 
public, 

and 
similar 

gifts 


Gifts 
other 
than 
chari- 
table 


Total 


Charitable, 

public, and 

similar 

gifts 
after ex- 
clusions 3 


Specific 
exemp- 
tion 
claimed 
for 1942 
gifts * 


Taxable returns: 

Under 5 


10, 440 

5,212 

4,856 

2,552 

1,820 

1,232 

2,948 

1,192 

636 

200 

24 


576 
284 
348 
132 
100 
136 
308 
156 
136 
36 
8 


9,864 

4,928 

4,508 

2,420 

1,720 

1,096 

2,640 

1,036 

500 

164 

16 


22, 037 

15, 789 

20, 829 

13, 568 

12, 170 

9, 521 

27, 737 

22, 280 

19, 283 

5,659 

3,178 

1,706 

2,972 

1,768 

8,190 


18, 729 

10, 261 

11,183 

5, 423 

4, 121 

2,967 

6, 485 

3,384 

1,167 

101 

25 

25 

596 


1,887 

891 

1,991 

492 

439 

1,049 

1,895 

1,607 

351 

77 

25 


16,842 


5under]0 -. 


9,370 


10 under 20.- - 


9,192 


20 under 30 


4,931 


30 under 40 


3,681 


40 under 50 .. 


1,918 


50 under 100 - 


4,589 


100 under 200 


1,776 


200 under 400 


816 


400 under 600 


24 


600 under 800 - .. 




800 under 1,000 


25 


1.000 under 1,500 


36 


28 


8 


596 




1,500 under 2,000 




2,000 under 2,500 


8 




8 


5,827 


5,827 




2,500 under 3,000 






3 000 under 3 500 
















3,500 under 4,000 
















4,000 under 4,500 


36 


12 


24 


4,419 


158 


158 
























Total 


31,192 
66, 288 


2,260 
3,940 


28, 932 

61,348 


191, 104 
192, 639 


70, 451 
192, 639 


17,285 
22, 996 


53, 166 


Nontaxable returns: 

No net srifts .... 


169, 643 






Grand total 


96, 480 


6,200 


90, 280 


383, 743 


263,091 


40,281 


222, 809 











Net gifts 




Tax 


Net gift classes < 


Aggregate 


Prior 
years • 


1942 


Aggregate 


Prior 
years « 


1942 


Taxable returns: 

Under 5 - .. . . 


146, 957 

58, 396 

63, 583 

33, 164 

37, 187 

25, 887 

76, 504 

61,770 

46, 599 

27, 222 

5,511 

2,058 

5,413 

1,932 

2,413 


143, 650 

52, 868 

53, 937 

25,020 

29, 137 

19, 334 

55, 252 

42, 874 

28, 483 

21,664 

2,358 

378 

3,037 

165 

50 


3,308 
5,528 
9,646 
8,144 
8,049 
6,553 
21,253 
18, 896 
18,116 
5,558 
3,153 
1,680 
2,376 
1, 768 
2,363 


33, 243 

11,273 

13,644 

6,330 

8,853 

5,482 

18, 979 

16, 479 

12, 856 

11,283 

1, 395 

507 

1,711 

542 

717 


32, 926 
10, 722 
12, 537 
5,326 

7,755 

4,458 

15, 254 

12, 372 

8,386 

9,699 

538 

80 

852 

30 

5 


317 


5 under 10 - 


552 


10 under 20 . . 


1,107 


20 under 30 


1,003 


30 under 40 . ... 


1.097 


40under50 .— 


1,024 


50 under 100 


3,725 


100 under 200 


4,107 


200 under 400 .- 


4,470 


400 under 600 


1,584 


600 under 800 - . 


858 


800 under 1,000 


428 


1,000 under 1,500 - 


860 


1,500 under 2,000 


512 


2,000 under 2,500 


711 


2 500 under 3 000 




3 000 under 3 500 














3 500 under 4 000 














4,000 under 4,500 


9,525 


5,264 


4,261 


4,296 


1,984 


2,312 




















Total 


604, 122 
' 311, li4 


483, 469 
' 311, 144 


120, 653 


147, 589 
M 19, 095 


122, 923 
'119,095 


24, 665 


Nontaxable returns: 










Grand total . 


915,266 


794, 613 


120, 653 


266, 684 


242. 019 


24, 665 







For footnotes, see p. 309. 



STATISTICS OF INCOME FOR 194 2, PART 1 



305 



Table 2. — Gift tax returns for 1942, taxable returns by total gift plus tax classes 
and nontaxable returns by total gift classes: Number of returns, total gifts before 
exclusions, exclusions, total gifts after exclusions, deductions, net gifts, and tax 

[Total gift pins tax classes, total gift classes, and money figures in thousands of dollars] 





Total 
num- 
ber of 
returns 


Taxable returns 


Total gift plus tax classes ^ 


Num- 
ber of 
returns 


Total 
gifts 
before 
exclu- 
sions 


Exclusion of the first $4,000 
of gifts 2 made to any one 
donee 


Total 
gifts 
after 

exclu- 
sions 


Deduc- 
tions 


Total 


Charitable, 

public, and 

simUar 

gifts 


Gifts 
other 
than 
chari- 
table 


Total 


Under 5 


1,392 

3,413 

4,310 

2,521 

1,845 

1,617 

1,312 

319 

120 

26 

12 

5 

7 

3 

2 


330 

558 

774 

435 

322 

472 

1,035 

294 

111 

24 

12 

5 

4 


1,0&3 

3,862 

10, 458 

10, 050 

10. 469 

20, 610 

65, 064 

35, 007 

25, 695 

9,932 

6,444 

3,427 

3,846 


624 

2,172 

4,980 

3,424 

2,848 

2,528 

9,128 

3,304 

1,188 

456 

160 

216 

92 




624 
2, 156 
4,808 
3,300 
2,700 
2,376 
8,640 
2,844 

928 

264 
60 

184 
12 


439 

1,690 

5,478 

6,626 

7,621 

18, 082 

65,936 

31, 703 

24, 507 

9,476 

6,284 

3,211 

3,754 


13 


6 under 10 


16 
172 
124 
148 
152 
488 
460 
260 
192 
100 
32 
80 


130 


10 under 20 . - . 


777 


20 under 30 


1,714 


30 under 40 


2,923 
13,263 
9,181 


40 under 50 -. 


50 under 100 


100 under 200 


7,963 


200 under 400 — 


3,374 
1,915 


400 under 600 


600 under 800 


I 815 


800 under 1,000 


792 


1,000 under 1,500 


1,011 


1,500 under 2,000 




2,000 under 2,500 


2 


3,717 


28 


24 


4 


3,689 


595 


2,500 under 3,000 




3,000 under 3,500- 



















3,500 under 4,000-. 


















4,000 under 4,500 


















4,500 under 5,000 


















5,000 under 6,000 


















6,000 under 7,000 - 


1 


1 


4,455 


36 


12 


24 


4,419 


158 


7,000 under 8,000 




8,000 under 9,000 


1 


1 


8,198 


8 




8 


8,190 


5,827 


9,000 and over . . 
























Total- - 


16, 906 


4,380 


222, 296 


31, 192 


2,260 


28, 932 


191, 104 


70, 451 









Taxable returns— Continued 




Deductions— Contd . 


Net gifts 


Tax 


Total gift plus tax classes ^ 


Charitable, 
public, and 

similar 
gifts after 
exclusions 3 


Specific 
exemp- 
tion 
claimed 
for 1942 
gifts < 


Aggre- 
gate 


Prior 

years ^ 


1942 


Aggre- 
gate 


Prior 
years * 


1942 


Under 5. 




13 

120 

626 

1,489 

2,694 

13, 001 

27, 875 

5,556 

1,458 

191 

118 


30, 112 
48, 160 
74, 705 
43, 462 
33, 308 
31,449 
102, 531 
82, 234 
65, 312 
23, 226 
21,116 
21, 898 
9,069 


29, 686 
46, 601 
70, 004 
38, 550 
28,610 
26, 630 
75, 776 
58, 494 
44,180 
15, 664 
15, 647 
19, 479 
6,325 


426 

1,559 

4,701 

4,912 

4,698 

4,819 

26, 755 

23, 740 

21, 133 

7,561 

5,469 

2,419 

2,744 


6,531 
9,644 
14, 593 
8,914 
6,902 
7,001 
23, 050 
19, 972 
17, 677 
6,843 
6,696 
9,945 
2,972 


6,477 
9,464 
13, 981 
8,277 
6,282 
6,409 
19, 525 
15, 600 
12,837 
4.955 
5,044 
9,141 
2,219 


54 


5 under 10 .. . . 


11 

151 

225 

229 

262 

1,307 

2,407 

1,916 

1,724 

697 

792 

985 


180 


10 under 20 


612 


20 under 30 


637 


30 under 40 


620 


40 under 50 


652 


50 under 100 


3,525 


100 under 200 


4,372 


200 under 400 .- 


4,840 


400 under 600 


1,888 


600 under 800 


1,653 


800 under 1,000 


803 


1,000 under 1,500 


25 


752 


1,500 under 2,000 




2,000 under 2,500. 


595 




5,604 


2,510 


3,094 


1,775 


722 


1,053 


2,500 under 3,000 








3,000 under 3,500 ..- 


















3,500 under 4,000 


















4,000 under 4,500 . 


















4,.500 under 5,000 


















5,000 under 6,000 


















6,000 under 7,000.. 


158 




9,525 


5,264 


4,261 


4,296 


1,984 


2,312 


7,000 under 8,000 






8,000 under 9,000 


5,827 




2,413 


50 


2,363 


717 


5 


711 


9,000 and over 
























Total 


17, 285 


53, 166 


604, 122 


483, 469 


120, 653 


147, 589 


122, 923 


24, 665 







For footnotes, see p. 309. 



306 



STATISTICS OF INCOME FOR 194 2, PART 1 



Table 2.- — Gift tax returns for 1943, taxable returns by total gift plus tax classes 
and nontaxable returns by total gift classes: Number of returns, total gifts before 
exclusions, exclusions, total gifts after exclusions, deductions, net gifts, and tax — 
Continued 

[Total gift plus tax classes, total gift classes, and money figures in thousands of dollars] 





Nontaxable returns 


Total gift classes • 


Number 
of returns 


Total gifts 
before ex- 
clusions 


Exclusion of the first $4,000 of 
gifts 2 made to any one donee 


Total gifts 
after ex- 
clusions 




Total 

• 


Charitable, 

public, and 

similar 

gifts 


Gifts other 
than chari- 
table 


Under 5 . . 


1,062 

2,855 

3,536 

2,086 

1,523 

1,145 

277 

25 

9 

2 


3,609 
20, 153 

49, 970 

50, 222 
53, 146 
49,329 
16. 453 

3,085 
2,608 
1,048 


2,036 

10,764 

17, 480 

12, 444 

9,140 

8,044 

4,676 

312 

164 

68 


80 
684 
828 
508 
280 
196 
776 
208 
156 

64 


1,956 

10, 080 

16, 652 

11,936 

8,860 

7.848 

3,900 

104 

8 

4 


1,573 


6 under 10 


9,389 


10 under 20.-- -._ 


32, 490 


23 under 30 


37, 778 


30 under 40- 


44,006 


40 under 50 . 


41, 285 


60 under 100 - 


11.777 


100 under 200 


2,773 


200 under 400__ 


2,444 


400 under 600 


980 


600 under 800 ... 




800 under 1,000 














1,000 under 1,500 


3 
3 


3,092 
5,212 


120 
40 


120 
40 




2,972 


1,500 under 2,000 




5,172 


2,000 and over 


















Total 


12, 526 


257, 927 


65, 288 


3,940 


61, 348 


192, 639 









Nontaxable returns— Continued 




Deductions 


Net gifts 
for prior 

years ' ' 




Total gift classes » 


Total 


Charitable, 
public, and 

similar 
gifts after 
exclusions 3 


Specific ex- 
emption 
claimed for 
1942 gifts * 


Tax for 

prior 
years « ' 


Under 5- 


1,573 

9,389 

32, 490 

37, 779 

44,006 

41, 285 

11,777 

2,773 

2,444 

980 


44 

487 

1,236 

1,403 

938 

912 

3,735 

2,728 

2,425 

944 


1,529 

8,902 

31, 253 

36, 375 

43, 068 

40, 373 

8,042 

46 

18 

36 


3,335 

22, 807 
45, .545 
21,068 
17, 221 
16, 174 
44, 780 
4,210 
9,364 


581 


5 under 10... 


4,741 


10 under 20 . 


10, 898 


20 under 30 


5,262 


30 under 40 


4,619 


40 under 50 


4,221 


50 under 100 


1.5,156 


100 under 200 ... . . 


828 


200 under 400 


3,518 


400 under 600 




600 under 800 






800 under 1,000 












1,000 under 1,500. 


2,972 
5,172 


2,972 
5,172 




103, 902 
22, 737 


58, 792 


1,500 under 2,000 




10, 480 


2,000 and over . 


















Total 


192, 639 


22, 996 


169, 643 


311, 144 


119, 095 







For footnotes, see p. 309. 



STATISTICS OF INCOME FOR 194 2, PART 1 



307 



Table 3. — Gift tax returns for 191^2, gifts by type of property transferred: Total 
value, value of gifts transferred in trust, and value of gifts otherwise transferred 

[Thousands of dollars] 





Value of property transferred 


Type of propert J' 


Total 


In trust 


Other than 
in trust 


Real estate - - - 


66, 000 
240, 610 
86, 619 
10, 389 
76,605 


7,919 
71,479 
14, 943 

1,934 
12,647 


58, 081 


Stocks and bonds 


169, 132 


Cash 


71, 676 


Insurance .. 


8,455 


Miscellaneous 


63, 957 






Total - 


480, 223 


108, 923 


371, 300 







Table 4. — Gift tax returns for 1942, of identical donors,^" by taxable status for cur- 
rent year and for prior years: Number of returns, total gifts after exclusions, 
deductions, net gifts, and tax 

[Money figures in thousands of dollars] 





Number 

of returns 

for 1942 


Total gifts 
after exclu- 
sions, 1942 


Deductions 


Taxable status 


Charitable, 
public, and 
similar gifts 
after exclu- 
sions 


Specific 
exemption 
claimed for 
1942 gifts « 


Taxable for both 1942 and prior years _. 


2,419 

815 

81 

2,749 


95,265 

27, 927 

1,201 

25, 456 


16, 325 

269 

36 

1,211 


1,918 


Taxable for 1942 and nontaxable for prior years 


10, 660 


Nontaxable for 1942 and taxable for prior years 


1,165 


Nontaxable for both 1942 and prior vears . 


24,245 






Total 


6,064 


149, 849 


17, 842 


37, 988 









Net gifts 


Tax 


Taxable status 


Aggregate 


Prior 

years » 


1942 


Aggregate 


Prior 
years • 


1942 


Taxable for both 1942 and prior 
years 

Taxable for 1942 and nontaxable 
for prior years 


560, 491 
16, 997 
2,151 


483, 469 


77, 023 
16, 997 


142, 412 

1,970 

231 


122, 923 


19, 489 
1,970 


Nontaxable for 1942 and taxable 
for prior vears 


2,151 


231 




Nontaxable for l>oth 1942 and 
prior years.. — .' 




















Total 


579,640 


485, 620 


94, 020 


144, 613 


123, 154 


21,458 







For footnotes, see p. 309. 



308 



STATISTICS OF INCOME FOR 1942, PART 1 



Table 5. — Taxable gift tax returns for 1942, of identical donors '" who filed taxable 
returns for prior years, by net gift classes and by net gift for prior years classes: 
Number of returns 

[Net gift classes and net gifts for prior year classes in thousands of dollars] 









Net gift for prior year classes " 






Net gift classes ' 


Total 


Under 
5 


5 under 
10 


10 under 
20 


20 under 
30 


30 under 
40 


40 under 
50 


50 under 
100 


Under 5 


963 
4?1 
363 
158 

in 

85 

162 

89 

45 

11 

5 

1 

2 

1 

1 


124 
40 
36 
11 
12 
7 

14 
6 
1 


68 

39 

30 

17 

7 

7 

16 

6 

1 


105 
60 
49 
20 
11 
9 
17 
6 
1 


99 
42 
20 
7 
3 
5 
10 
3 
3 
1 


76 
25 
26 
7 
5 
4 
8 
2 
1 


60 
31 
12 
10 
7 
7 

10 
5 
1 
1 


168 


6 under 10 


66 


10 under 20 _ 


73 


20 under 30 .' 


26 


30 under 40 


20 


40 under 50 


17 


60 under 100 


24 


100 under 200 


11 


200 under 400 


3 


400 under 600 


2 


600 under 800 










2 


800 under 1,000 
















1,000 under 1,500 
















1,500 under 2,000 
















2,000 under 2.500 












1 




2,500 under 3,000 














3,000 under 3,500 


















3,500 under 4,000 


















4,000 under 4,500 


1 
















4,500 and over 


































Total 


2,419 


250 


191 


278 


193 


154 


145 


412 









Net gift for prior years classes "—Continued 


Net gift classes ' 


100 

under 

200 


200 

under 

400 


400 

under 

600 


600 

under 

800 


800 
under 
1,000 


1,000 
under 
1,500 


1,500 
under 
2,000 


2,000 
under 

2,500 


2,500 
and 
over 


Under 5.- 


115 
62 
57 
25 
17 

8 
13 
16 
11 

1 


71 

23 

34 

23 

11 

6 

16 

9 

9 

1 


26 
16 
13 
5 

'I 
10 

7 
4 
2 

1 


15 
3 
6 
2 

1 
3 
7 
6 
1 


10 
6 

1 

.. 

5 
3 

2 


11 

6 
1 
4 
4 
1 
4 
5 
3 
1 
1 


4 

i' 


5 
1 
2 


6 


5 under 10 


1 


10 under 20 


2 


20 under 30 


1 


30 under 40 


" 2 

2 
1 


1 

1 

1 


2 


40 under 50 




50 under 100 


5 


100 under 200 


4 


200 under 400 


4 


400 under 600 


1 




1 


600 under 800 


1 






800 under 1,000 




1 








1,000 under 1,500 






1 








1 




1,500 under 2,000 


1 














2,000 under 2,500 


















2,500 under 3,000 




















3,000 under 3,500 




















3,5CC under 4,000 




















4,000 under 4,500 


















1 


4,500 and over 








































Total 


326 


204 


99 


46 


30 


41 


11 


12 


27 







For footnotes, see p. 309. 



STATISTICS OF INCOME FOR 1942, PART 1 



309 



Table 6. — Gift fax returns, 1932-42: Number of returns by taxable status, total gifts 
before exclusions, net gifts, and tax 

[Money figures in thousands of dollars] 



Calendar year in which gifts were 
made 


Number of returns 


Total gifts 
before ex- 
clusions 


Net gifts 




Total 


Taxable 


Nontax- 
able 


Tax 


1932 (June 7-Dec. 31) 


1,747 
3,683 
9,270 
22, 563 
13,420 
13, 695 
11, 042 
12, 226 
15, 623 
25, 788 
16,906 


245 
878 
2,528 
8,718 
3,770 
4,128 
3,515 
3,929 
4,930 
8,940 
4,380 


1,502 
2,805 
6,742 
13, 845 
9,650 
9,567 
7,527 
8,297 
10, 693 
16, 848 
12, 526 


81, 389 
241, 008 
888, 753 

2,130,514 
482, 783 
568, 109 
399, 773 
371. 604 
570, 042 

1, 081, 482 
480, 223 


17, 879. 
101, 793 
537, 083 
1, 196. 001 
134. 979 
180, 939 
138, 801 
131, 577 
225. 972 
484, 319 
120, 653 


1 111 


1933 


8 943 


1934 


68, 383 

162, 798 

15, 664 

22 758 


1935 


1936 


1937 


1938 


17, 839 
18, 701 
34, 445 
69, 819 
24,665 


1939... 


1940 


1941 

1942 



Footnotes for gift tax tables 1-6, pp. 303-309. 



1 Net gift classes are based on the current year 
net gifts. 

2 Exclusion of $4,000 is not allowed in the case of 
gifts hi trust or of future interest in property. 

3 The exclusions for charitable, public, and similar 
gifts are tabulated under "Exclusion of the first 
$4,000 of gifts made to any one donee." 

* Specific exemption of $40,000 is allowed each 
resident or citizen donor. At the option of the donor, 
the exemption may be taken in a single year or 
be spread over a period of years. 

« The amount of net gifts for prior years is tabu- 
lated from schedule C, 1942 return, Form 709. Net 
gifts for prior years (subsequent to June 6, 1932) 
reported m schedule C may exceed net gifts actually 
reported in prior years, for the reason that when a 
specific exemption of more than $40,000 has been 
taken for years prior to 1936 (when $50,000 exemption 
was allowed), the net gifts for prior years reported 
in this schedule is increased by the amount taken 
in excess of $40,000. 

6 The amount of tax for prior years is tabulated 
irom item 5, schedule for computation of tax, page 1, 
1942 return, Form 709. The tax on net gifts for 



prior years (subsequent to June 6, 1932) may not 
be the actual tax liability reported for those years 
because it is a tax computed at current rates, on the 
cumulated net gifts for prior years as described in note 5. 

' The amounts of prior year net gifts and tax com- 
puted as indicated in notes 5 and 6 are probably 
understated, since sufficient information for their 
computation is not always shown on the nontaxable 
returns for the current year. 

8 Total gift plus tax classes are based on current 
year total gifts (before exclusions) plus the current 
year tax. 

» Total gift classes are based on current year total 
gifts before exclusions. 

ID Identical donors are individuals who reported 
for both 1942 and prior years (subsequent to June 6, 
1932) gifts other than charitable, public, and similar 
gifts. 

" Net gift for prior year classes are based on net 
gifts for prior years (subsequent to June 6, 1932) as 
adjusted in schedule C, 1942 return, Form 709, to 
include the amount in excess of $40,000 specific 
exemption taken prior to 1936 (see note 5) . 



SYNOPSIS OF 

FEDERAL TAX LAWS 

AFFECTING THE COMPARABILITY OF HISTORICAL 
DATA IN STATISTICS OF INCOME 



INCOME TAX RETURNS OF INDIVIDUALS 
AND FIDUCIARIES 

Requirements for filing, personal exemption, credit for depend- 
ents, and normal tax rates, 1913-42. 

Surtax rates and total surtax, 1913-42. 

Optional tax (individuals only), 1941-42. 

Provisions pertaining to capital gains and losses, excess-profits 
tax, taxes paid to foreign countries, and earned income 
credit, 1917-42. 

ESTATE TAX RETURNS 

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

estate tax, 1916-43. 

GIFT TAX RETURNS 

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

total gift tax, 1924-42. 



311 



312 



STATISTICS OF INCOME FOR 1942, PART 1 



A. — Income tax returns of individuals and fiduciaries: Requirements for filing, 

tax laws, for the income 



Federal tax law ' 
(Date of enactment) 



Act of: 

Oct. 3, 1913 (Income tax) 

Revenue Act of: 

lOlfi (Sept. 8, 1916) 

1916 as amended and 

1917 (Oct. 3, 1917).. 

1918 (Feb. 24, 1919) 

1921 (Nov. 23, 1921) 

1924 (June 2, 1924) 

1926(Feb. 26, 1926). 



1928 (May 29, 1928). 



1932 (June 6, 1932) 

f 19.34 (May 10, 1934). 

\ 1936 (June 22, 1936) 

f 1938 (May 28, 1938) 

^Internal Revenue Code (Feb. 10 
I 1939) .21 
Revenue Acts amending Code: " 

1940 (June 25, 1940) 

1941 (Sept. 20, 1941) 

1942 (Oct. 21, 1942) 



Income year ' 



Mar. 1,1913 through 
Dec. 31, 1915. 



1916 

}l917 

J1918 

ll919, 1920. 



1921, 1922, 1923. 



1924. 



1925, 1926, 1927. 
1928 



' 1929. 



U930, 1931. 

1932, 1933. 

1934, 1935. 
1936, 1937. 

1938_ 

1939 



1940. 
1941. 
1942- 



Citizens and residents of the 
United States 



Requirements for filing returns * 



Married and living 
with husband or 
wife » 



Net in- 
come ' 



$3,000 

3,000 
2,000 
2,000 

2,000 

2,000 

2,500 

3,500 



1 3, 500 



2,500 
2,500 
2,500 



(23) 
(23) 
(23) 



Gross in- 
come s 
regardless 
of amount 
of net 
income 



$5, 000 



5,000 



5.000 



5,000 
5,000 
5,000 



2,000 
1,500 
1,200 



Single; married and 
not living with 
husband or wife; 
fiduciaries * (e) 



Net in- 
come ' 



$3,000 

3,000 
1,000 
1,000 

1,000 

1,000 

1,000 

1,500 



1,000 
1,000 
1,000 



(23) 
(23) 
(23) 



Gross iU' 

come 8 

regardless 

of amoimt 

of net 

income 



$5, 000 



5,000 



5,000 
5,000 
5,000 



800 
750 
600 



1 There are several statutes which, while they do 
not pertain to the items set forth in this table, do 
contain provisions pertaining to related items. 
References to such statutes are made in footnotes to 
this table as follows: Note 7(e), par. 6, and note 7(d), 
par. 5, refer to provisions of the National Industrial 
Recovery Act; notes 4(f), 7(f), par. 8, and note 9 
refer to provisions of the Revenue Act of 1937; the 
last two paragraphs of note 8 refer to the Public 
Salary Tax Act and the Revenue Act of 1939, re- 
spectively. 

2 For 1917 and earlier, the income year to which the 
tax law applies is the calendar year; for 1918 through 
1932, the calendar year and fiscal years ending there- 
in; for 1933, the calendar year and fiscal years begin- 
ning or ending therein; and for 1934 and later, the cal- 
endar year and fiscal years beginning therein. For 



Footnotes 

(References to notes are to 

proration of tax in case of rate change during a fiscal 
year, see note 12, p. 316. 

3 In general, nonresident aliens are required to 
file income tax returns for all taxable income from 
sources within the United States regardless of 
amount, unless total tax has been paid at source. 

*{a) For 1913 through 1917, individuals were re- 
quired to file returns on .1 calendar year basis: for 1918 
and subsequent years, returns are permitted for a 
fiscal year other than that, ending December 31. 

(6) For 1913 through 1915, a citizen or resident of the 
United States, whose net income was less than 
$20,000 and for whom a full return was made by with- 
holding agent, was not required to file a return. 

(f) For 1921 and subsequent years, citizens deriving 
a large percentage of their gross income from sources 
within a possession of the United States are required 
to file returns for all income derived from sources 



STATISTICS OF INCOME FOR 1942, PART 1 



313 



personal exemption, credit for dependents, and normal tax rates under the Federal 
years 1913 through 1942 



Citizens and residents of the United States— Continued 



Nonresident aliens ' 



Personal exemption s 



Married 

and 

living 

with 

husband 

or wife; 

head of 

family 



13 $4, 000 

4,000 
2,000 

2,000 

2,000 

'» 2, 500 

2,500 
3,500 



2,500 
2,500 



2,000 
1,500 
1,200 



Single; 
married 
and not 
living 
with 
husband 
or wife; 
not head 
of family; 
fiduci- 
aries « 



" $3, 000 

3,000 
1,000 

1,000 

1,000 

1,000 

1,000 
1,500 



1,500 

1,000 
1,000 

1,000 



800 
750 
500 



Credit 

for 
each 

de- 
pend- 
ent 10 



$200 
200 
200 
400 

400 
400 



400 
400 



400 
400 
350 



Normal tax computation 



Personal exemption 



Net income subject to 
normal tax i'— 
portion taxed at each 
rate 



AIL 



All 

/First $2,000 

lAmount over $2,000. 

/First $4,000 

\Amount over $4,000. 

/First $4,000 

lAmount over $4,000. 

/First $4,000 

lAmount over $4,000. 

First $4,000 

Second $4,000 

Amount over $8,000. 

First $4,000 

Second $4,000 

Amount over $8,000, 

First $4,000 

Second $4,000 

Amount over $8,000. 

First $4,000 

Second $4,000 

Amount over $8,000, 

First $4,000 

Second $4,000 

^Amount over $8,000. 

/First $4,000 

\Amount over $4,000, 

All 



All, 



All. 

All, 
All, 



Rate 
(per- 
cent) '2 



Married 

and 

living 

with 

husband 

or wife; 

head of 

family 



2 
2 
4 
6 
12 
4 
8 

16 4 
16 8 

2 

4 

6 

VA 

3 

5 

l'/6 

3 

5 

19 2 
19 4 

3 
5 
4 



24 4 

4 
6 



$4, 000 



1,000 
1,000 

1,500 

1,500 

1,500 

1,500 

1,000 

1,000 
2« 1, 000 

2« 1, 000 



20 800 

20 750 
20 500 



Single; 
married 
and not 
living 
with 
husband 
or wife; 
not head 
of family 



$3, 000 



(H) 

1,000 
1,000 

1,500 

1,500 

1,500 

1,500 

1,000 

1,000 
20 1, 000 

20 1, 000 



20 800 
20 750 
20 500 



Credit 
for 
each 
de- 
pend- 
ent 



(H) 
(14) 

(") 
(") 

(") 

(") 

CO 

(") 

CO 
CO 

(20) 
(20) 



(20) 
(20) 
(20) 



Nor- 
mal 
tax 
rate 
(per- 
cent) 



18 8 
18 6 

18 5 

18 5 
18 4 
18 5 



18 4 
20 10 



20 10 



20 15 

20 27^ 
20 30 



9 

}■« 

11 



for tqi>le A 

the footnotes of this synopsis) 

within the United States, or from sources within or 
without the United States received within the 
United States, regardless of amount. 

(d) For 1925 through 1942, American citizens who 
are nonresidents of the United States for more than 
six months of the year are not required to report 
earned income from sources without the United 
States, and are not required to file returns unless 
their gross income or net income, exclusive of earned 
income from sources without the United States, 
equals or exceeds the amount indicated in this table 
under "Requirements for filing returns." For 1932 
and subsequent years, (1) the exclusion from gross 
income of earned income from sources without the 
United States does not apply to amounts paid by 
the United States or any agency thereof and (2) the 
compensation of resident alien employees of foreign 
governments is excluded from gross income under 



certain conditions. See section 116 (h), Revenue Act 
of 1936, which subsection (h) was added to section 
116, Revenue Act of 1934, by Public, No. 374, Sev- 
enty-fourth Congress, and which is retroactive, 
subject to the statutory period of limitation. 

(e) For 1936 and prior years, income from an estate 
or trust taxable to the fldicuary is required to be 
reported on the individual income tax return. Form 
1040, while income from an estate or trust not taxable 
to the fiduciary is required to be reported on the 
fiduciary return of income. Form 1041, the require- 
ments for filing being the same as for a single person, 
except that a return is required for every estate or 
trust of which any beneficiary is a nonresident alien. 
Beginning with 1937, all income from an estate or 
trust is required to be reported on the fiduciary in- 
come tax return. Form 1041, the requirements for 
filing being the same as in prior years except that for 



639257 — 45- 



-21 



314 



STATISTICS OF INCOME FOR 194 2, PART 1 



Footnotes for table A — Continued 
(Eeferenees to notes are to the footnotes of this synopsis) 



1938 and subsequent years, returns are required for 
every trust having a net income of $100 or more. 

« The personal exemption for 1913 through 1923 is 
determined by the status of the taxpayer on the last 
day of the taxable year; for 1924 and subsequent 
years, if the taxpayer's status changes during the 
taxable year, the exemption is apportioned according 
to the number of months during which the taxpayer 
occupied each status. The marital status of indi- 
viduals filing Form 1040A is determined as of the 
last day of the taxable year for 1941: as of July 1, for 
1942. 

For 1921 and subsequent years, citizens deriving 
a large percentage of their gross income from sources 
within a possession of the United States are allowed 
the same exemption as nonresident aliens. 

'Husband and wife each file a return unlesscom- 
bined income is included in joint return. 

' Net income means the excess of gross income (see 
note 8) over deductions as defined in the various reve- 
nue acts. Net income of fiduciary income tax re- 
turns. 1937 and subsequent years, rr^eans net income 
taxable to the fiduciary. The variations in certain 
deductions allowable in computing net income, 
follow: 

(a) Amortization of buildings, machinery, equip- 
ment, or other facilities constructed or acquired on 
or after Apr. 6, 1917, for the production of articles 
contributing to the prosecution of the war is included 
to a reasonable amount in business deductions, for 
any taxable year ending before March 3, 1924. Amor- 
tization of the cost of emergency facilities, completed 
or acquired after December 31, 1939, and before Janu- 
ary 1, 1943, and necessary for national defense, mav be 
written off, subject to certain qualifications and limi- 
tations, over a 60-month period instead of through the 
ordinary depreciation and obsolescence deduction 
based on estimated useful life. (The amount of the 
amortization deduction is not shown in this report, 
being included in the amount deducted in arriving 
at net profit or loss from business.) If, prior to the 
exi)iration of the 60-nionth period, the emergency is 
officially ended or the facility ceases to be needed, 
the taxpayer may elect to terminate the amortiza- 
tion period and recompute the amortization deduc- 
tion for each year involved, on the basis of the actual 
number of months in the period. 

(6) Contributions or gifts actually made by indi- 
viduals within the year to corporations, associations, 
or societies, organized and operated exclusively for 
religious, charitable, scientific, or educationalDur- 
poses, to an amount not in excess of 15 percent of the 
taxable net income computed without the benefit of 
the deduction for such contributions (and, for 1942. 
also without benefit of the deduction for extraor- 
dinary medical expenses), are, in general, deduc- 
tible for 1917 and subsequent years. For 1938 
and thereafter, such contributions are deductible 
onlyifpaiil during the taxable year; for 1938 and 1939, 
only if paid to or for (he use of domestic organiza- 
tions; and for 1<J4() through 1942, only if paid to or for 
the use of organizations created in or under tlie laws 
of the United States or any possession thereof. 

Section 214 of the Revenue Act of 1924 introduces 
the provision that, if in the taxable year and in each 
of the 10 preceding taxable years, the amount of 
charitable contributions (plus, for 1928 and there- 
after, the amount of income taxes paid during such 
year in respect of preceding taxable years), exceeded 
90 percent of the taxpayer's net income for each such 
year, the full amount of such contributions or gifts 
is deductible. 

(c) Lo,sses: For 1913 and subsequent years, losses 
actually sustained during the taxable vear, incurred 
in trade or business or arising from flre, storm, or 
shipwreck (also other casualty or theft, 1916 and 
thereafter), and not compensated by insurance or 
otherwise, are deductible. 



For 1916 and 1917, losses sustained during the 
taxable year in transactions entered into for profit 
but not connected with trade or business, were de- 
ductible only to the extent of the aggregate income 
from such sources; for 1918 and subsequent years, 
such losses are, in general, deductible. Certain 
variations and exceptions are outlined in the follow- 
ing paragraphs. 

Beginning 1919, losses sustained by virtue of securi- 
ties becoming worthless during the taxable year are 
deductible. For treatment of losses due to .securities, 
which are capital assets, becoming worthless, for 
1938 and thereafter, see table D, pages 324-325. 

For 1921 and thereafter, losses resulting from the 
sale of securities after November 23, 1921, are not 
deductible when substantially identical securities 
are acquired or reacquired within 30 days before or 
after such transaction. 

For 1924 and subsequent years, loss on the sale or 
exchange of capital assets is deductible as shown in 
table D, pages 324-325. For method of treating such 
loss in arriving at the net income as tabulated, see 
pages 81-85. 

For 1932 and 1933, Io<^.ses from sales or exchanges 
of stocks or bonds, other than capital assets, and other 
than bonds issued by a government or political sub- 
division thereof, are allowed only to the extent of the 
gain from such sales or exchanges, except that per- 
sons dealing in securities or engaged in the hanking 
business were allowed to deduct the full amount of 
such los,ses. The Revenue Act of 1932 allowed the 
excess of such lo; ses to be carried forward and applied 
against such gains for the next succeeding year, but 
this carry-over was nullified by section 218(6), Na- 
tional Industrial Recovery Act; section 218('f) of 
this Act also provided that no part of any loss dis- 
allowed to a partnership should be allowed as a 
deduction to a member of such partnership in com- 
puting-net inco ne for 1933. 

For 1934 and subsequent years, losses from wager- 
ing transactions are allowable, but only to the extent 
of the gains from such transactions; losses are not 
deductible when resulting from sales or exchanges of 
property, directly or indirectly, between members of 
a family or, except in case of distributions in liquida- 
tion, between an individual and a corporation 'in 
which such individual owns, directly or indirectly, 
more than 50 percent in value of the outstanding 
stock of the corporation. 

For 1937 and subsequent years, losses are not de- 
ductible when resulting from sales or exchanges of 
property between (1) a grantor and a fiduciary of anv 
trust, (2) a fiduciary of a trust and a fiduciary of 
another trust, if the same person is a grantor with 
respect to each trust, and (3) a fiduciary of a trust and 
a beneficiary of such trust. 

For 1942 and thereafter, losses from involuntary 
conversion of property are deductible in cases of busi- 
ness property or property the acquisition eg which 
was a transaction entered into for profit. (The gain 
from the involuntary conversion of such property is 
not recognized unless the property is considered as a 
capital asset. See note 6, table D, page 327.) 

The Revenue Act of 1942, in amending the 
Code, adds section 127 which provides for the allow- 
ance of castialty loss for property destroyed or seized 
in the course of military or naval oi)erations during 
the war, and for jiropcrty located in enemy countries 
or in areas which come under the control of the 
enemy. 

(d) The provisions pertaining to net loss for prior 
year (excess of deductions over gross income with 
certain adjustments and limitations) are summarized 
in the following paragraphs: 

A net loss for any taxable year beginning after 
October 31, 1918, and ending prior to January 1, 
1920, may be deducted from the net income of thfr 



STATISTICS OF INCOME FOR 1942, PART 1 



315 



Footnotes for table A — Continued 
(References to notes are to the footnotes of this synopsis) 



prec€dhig year, a redetermination of taxes for the 
preceding year being made. When the net loss 
exceeds the net income for tiie preceding year, the 
amount of such excess is to be deducted from the net 
income of the succeeding taxable year. 

There is no provision for deduction of net loss 
incurred in 1920. ^ 

A net loss sustained in any year, 1921 through 1929- 
may be gl^ducted from the net income of the succeed" 
ing taxable year, and if such loss exceeds the net in' 
come of the first succeeding year, the amount of 
such excess is to be allowed in the second succeeding 
year. A net loss for 1930 may be carried forward 
and deducted from the net income of the first suc- 
ceeding year only. (The prior year loss is not de- 
ducted from net income as tabulated in Statistics 
of Income.) 

There is no provision for deduction of a net lo!5s 
incurred in 1931 through 1938. (The Revenue Act 
of 1932 provides for a net loss carry-over to the first 
succeeding year only, but this provision was never 
in effect, being nullified by section 218 (a), National 
Industrial Recovery Act.) 

The Internal Revenue Code, as amended by sec- 
tion 211 of the Revenue Act of 1939, provides that 
individuals engaged in trade or business, incurri