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Full text of "Statistics of income : compiled from the returns for ..."

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STATISTICS OF INCOME 
FOR 1943 

PART 1 

COMPILED FROM INDIVIDUAL INCOME AND VICTORY TAX 
RETURNS, TAXABLE FIDUCIARY INCOME AND VICTORY TAX 
RETURNS, ESTATE TAX RETURNS, AND GIFT TAX RETURNS 

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



UNITED STATES TREASURY DEPARTMENT 

BUREAU OF INTERNAL REVENUE 



STATISTICS OF INCOME 
FOR 1 943 



PARTI 



COMPILED FROM INDIVIDUAL INCOME AND VICTORY 

TAX RETURNS, TAXABLE FIDUCIARY INCOME 

AND VICTORY TAX RETURNS. ESTATE 

TAX RETURNS, AND GIFT TAX 

RETURNS 



PREPARED UNDER DIRECTION OF THE 

COMMISSIONER OF INTERNAL REVENUE 

BY THE 

STATISTICAL DIVISION 




UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : 1950 



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

Price $1.00 



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U. S. SUPERINTENDENT OF DOCUMENTS 

MAY 5 1950 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, January 31, 1950. 
Sir: In accordance with the provisions of section 63 of the Internal 
Revenue Code, requiring 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 1943, 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 and victory tax returns for 1943 filed in 1944. The report 
also contains tabulations of data from the estate tax returns filed in 
1944 for the estates of individuals irrespective of the date of death, 
and from the gift tax returns for 1943 filed in 1944. There are also 
included historical presentations of significant data reported on re- 
turns filed since the inception of the present period of income taxation 
under the sixteenth amendment to the Constitution, and a synopsis 
of tax rates, credits, and other provisions of the Federal income tax 
laws which affect the comparability of these historical data. 
Respectfully, 

Geo. J. Schoeneman, 
Commissioner oj Internal Revenue. 
Hon. John W. Snyder, 

Secretary of the Treasury. 

m 



\ 



CONTENTS 



Page 
Introduction 1~2 

INDIVIDUAL INCOME AND VICTORY TAX RETURNS AND TAXABLE FIDUCIARY 
INCOME AND VICTORY TAX RETURNS 

Summary data 2-4 

Returns included 4 

Changes in ibcome tax law 5-6 

Basic items 6-9 

Scope of estimated data 9-10 

Classification of returns 10-13 

Tabular arrangement of data 13-14 

Simple and cumulative distribution by net income classes 14-16 

Types of tax liability 17-25 

Surtax and surtax net income (Form 1040) 26-28 

Tax withheld, tax payments, and tax refund 29-45 

Forgiven tax under the Current Tax Payment Act of 1943 46-59 

Family relationship — individual returns with net income 60-62 

Number of dependents — individual returns with net income 62-75 

Sources of income and deduction 76-88 

Patterns of income 88-92 

Sole proprietorships 93-96 

Government obligations and interest 97-98 

Net gain or loss from sales or exchanges of capital assets 98-100 

Medical and dental expenses 100-102 

Comparability of income tax liability and tax collections 106 

Description of the sample and limitations of data 106-1 15 

Historical data 115-122 

Individual and fiduciary returns 115-1 16 

Capital gain and loss 116-120 

Partnership returns, number of returns filed 120-121 

Source Book of Statistics of Income 121-122 

BASIC TABLES 

1. Number of returns, net income or deficit, personal exemption, credit 

for dependents, and tax analysis, by net income classes — individual 

and taxable fiduciary returns 124-135 

1-A. Number of returns, net income or deficit, personal exemption, 
credit for dependents, and tax analysis, by net income classes — 

individual returns 136-147 

1-B. Number of returns, net income, exemption, and tax analysis, by net 

income classes — taxable fiduciary returns 148-153 

2. Simple and cumulative distributions of number of returns, net income, 

total income and victory tax, and income and victory tax on 1943 
income, by net income classes — individual and taxable fiduciary re- 
turns 154-157 

2-A. Simple and cumulative distributions of returns, net income, total 
income and victory tax, and income and victory tax on 1943 
income, by net income classes — individual returns 158-161 

3. Number of returns, net income, personal exemption, credit for depend- 

ents, and income and victory tax on 1943 income, by net income 
classes and by sex and family relationship — individual returns with 
net income 162-172 



VI CONTENTS 

Page 

4. Sources of income, deductions, and net income or deficit, by net in- 

come classes — individual and taxable fiduciary returns 173-179 

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

income classes — individual returns 180-185 

4-B. Sources of income, deductions, and net income taxable to the fidu- 
ciary, by net income classes — taxable fiduciary returns 186-189 

5. Net gain from sales of capital assets, net loss from sales of capital 

assets before and after statutory limitation, net short- and long- 
term gain or loss, and net capital loss carried over, by net income 

classes — individual and taxable fiduciary returns 190-195 

5-A. Net gain from sales of capital assets, net loss from sales of capital 
assets before and after statutory limitation, net short- and long- 
term gain or loss, and net capital loss carried over, by net income 
classes^individual returns 196-201 

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

classes — individual returns 202-203 

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

classes — taxable fiduciary returns 204^205 

8. Number of returns, gross income, personal exemption, credit for de- 

pendents, and tax analysis, by gross income classes — individual 
returns, Form 1040A 206-207 

9. Sources of income, personal exemption, credit for dependents, and 

income and victory tax on 1943 income, by gross income classes and 

by sex and family relationship — individual returns, Form 1040A_ 208-213 

10. Population, percent of returns to population, number of returns, net 

income, and tax, by States and Territories — individual and taxable 

fiduciary returns with net income 214-215 

10-A. Number of returns, net income, and tax, by States and Territories — • 

individual returns with net income 216-217 

11. Number of returns, net income, total income and victory tax, and in- 

come and victory tax on 1943 income, by States and Territories — - 
individual returns with net income by net income classes (Form 1040 A, 
by gross income classes) ; also, aggregate for taxable fiduciary returns 
with net income 218-251 

HISTORICAL TABLES 

12. Number of returns, net income, tax, and tax credits, 1913-1943 256-257 

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

net income classes, 1914-1943 258-264 

14. Sources of income, deductions, and net income or deficit, 1916-1943- _ 265-277 

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

tories, 1934-1943 278-283 

ESTATE TAX RETURNS 

Summary data 291 

Federal estate tax law 291-293 

Returns included 293-294 

Basic items 294-297 

Classification of returns 298 

Nonresident aliens 298-299 

Estate tax tables 299-322 

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

and taxes, by revenue acts — ^taxable and nontaxable returns.- 302-305 

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

and taxes, by net estate classes — taxable returns 306-31 1 

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

and taxes, by gross estate classes — taxable returns 312-315 

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

(or no net estate) before exemption, by gross estate classes — 
nontaxable returns 316-319 

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

returns, by States and Territories — taxable and nontaxable 
returns 320-321 

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

filed, September 9, 1916, through December 31, 1944 322 



CONTENTS VII 

GIFT TAX RETURNS 

Page 

Summary data 327 

Gift tax law 328 

Returns included 329 

Basic items 329-330 

Classification of returns 330-33 1 

Identical donors 33 1 

Gift tax tables 33 1-342 

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

deductions, net gifts, and tax — taxable returns by net gift classes 

and nontaxable returns in aggregate 334-336 

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

tions, net gifts, and tax — taxable returns by total gifts plus tax 
classes and nontaxable returns by total gift classes 337-339 

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

ferred, by type of property — all returns 340 

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

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

of identical donors _-- 340 

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

years classes — taxable returns of identical donors who filed taxable 
returns for prior years 341 

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

1932-1943 342 

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, 1913-1943 344-349 

B. Surtax rates and total surtax, 1913-1943 • 350-353 

C. Optional tax (individual returns, Form 1040A, only) 1941-1943- _ 354-355 

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

taxes paid to foreign countries, and earned income credit, 

1917-1943 356-359 

Estate tax returns: 

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

rates, and total estate tax, 1916-1944 360-363 

Gift tax returns: 

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

and total gift tax, 1924-1943 364^366 

INCOME TAX FORMS 

Facsimiles of Forms 1040, 1040A, 1041, and 1065 for 1943 368-396 

Index 397-411 



STATISTICS CF INCOME FOR 1943, PART I 



INDIVIDUAL INCOME AND VICTORY TAX RETURNS, TAXABLE FIDUCI- 
ARY INCOME AND VICTORY TAX RETURNS, ESTATE TAX RETURNS, 
AND GIFT TAX RETURNS 



INTRODUCTION 

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

The major portion of this report comprises income data and tax 
data tabulated from the individual income and victory tax returns, 
Forms 1040 and 1040A, and the taxable fiduciary income and victory 
tax returns. Form 1041, for 1943. Identical classifications are applied 
to the forms whenever possible, and data are tabulated together or in 
associated tables. The individual returns. Form 1040A, differ in 
many respects from returns. Form 1040, but are classified insofar as 
possible to correspond with the classifications used for Form 1040, in 
order that a complete coverage of individual returns may be pre- 
sented. The text relating to these income and tax data is followed 
by 18 detailed basic tables, some of which present composite 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 fiduciary returns filed 
in earlier years. No information is tabulated from the partnership 
returns of income, Form 1065; however, each partner is required to 
report on his individual income tax return his share of the profit or 
loss from any partnership of which he is a member. Facsimilies of 
the 1943 income and victory 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, Form 706, are compiled 
from returns filed during the calendar year 1944, irrespective 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; the 



2 STATISTICS OF INCOME FOR 1943, PART 1 

sixth and last is a brief summary for estate tax returns filed since 
September 1916. 

Information from gift tax returns, Form 709, regarding property- 
transferred by gift during 1943 and the tax liability of the donor, is 
tabulated in five tables; the sixth presents a brief summary of data 
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. 

Certain data from this report were published in the June 1947 
Treasury Bulletin and some advance data for returns with net income 
of $5,000 and over were printed in the Treasury Bulletin, August 1945. 

INDIVIDUAL INCOME AND VICTORY TAX RETURNS AND TAXABLE 
FIDUCIARY INCOME AND VICTORY TAX RETURNS 

SUMMARY DATA 

The total number of individual income and victory tax returns and 
taxable fiduciary income and victory tax returns filed for the income 
year 1943 is 43,819,194, an increase of 7,118,465 returns, or 19.4 per- 
cent, over the number filed for 1942. The returns for 1943 include 
23,380,515 individual returns. Form 1040; 20,341,523 optional returns, 
Form 1040A, for individuals with gross income of $3,000 or less, 
derived wholly from salaries, dividends, interest, and annuities; and 
97,156 taxable fiduciary returns, Form 1041. 

The total income tax net income is $99,585,627,446, including gross 
income of $31,086,413,059 reported on Form 1040A, which does not 
provide for reporting the amount of net income. The net income for 
1943 reflects an increase of $20,696,265,790, or 26.2 percent, over the 
net income shown in Statistics of Income for 1942, Part 1. 

The income and victory tax on 1943 income is $14,590,017,548, of 
which $14,450,084,140 is from individual returns and $139,933,408 is 
from taxable fiduciary returns. The net victory tax of $2,314,114,600 
is included; and tax credits of $16,803,446 relating to income tax paid 
at source on tax-free covenant bond interest and to income tax paid to 
a foreign country or United States possession, are deducted. The tax 
tabulated for individual returns is the tax computed on 1943 income, 
without regard to the comparison with the 1942 tax liability as pro- 
vided under the Current Tax Payment Act of 1943; and, therefore 
does not include the tax adjustments necessary for the merging of the 
1942 and 1943 tax liabilities. Neither the tax on 1943 income nor the 
tax on 1942 income of individuals, as such, was collected in full because 
of the merging of the two taxes under that Act. 

The income and victory tax on 1943 income before tax credits is 
$14,606,820,994, representing an increase of $5,680,109,071, or 63.6 
percent, over the total income tax on 1942 income. In making this 
comparison, it should be noted that the tax on 1943 income iacludes 
the net victory tax. 



STATISTICS OF INCOME FOR 1943, PART 1 



The total income and victory tax liability is $17,145,912,269, 
including $139,933,408 income and victory tax on 1943 income from 
taxable fiduciary returns. Total income and victory tax of $17,005,- 
978,861 from individual returns is the tax resulting from the merging 
of the 1942 and 1943 tax liabilities under the Current Tax Payment 
Act of 1943. It is the aggregate of (1) the income and victory tax 
on 1943 income less credits relating to income tax paid at source on 
tax-free covenant bond interest and to income tax paid to a foreign 
country or United States possession, (2) the amount by which the 1943 
tax is increased to equal the 1942 tax liability, on returns showing a 
smaller tax (or no tax) for 1943 prior to such adjustment, and (3) the 
unforgiven portion of the 1942 or 1943 tax, whichever is smaller. 

The average income and victory tax on 1943 income for returns 
classified as taxable on the basis of 1943 income is $362 as compared 
with $322 for taxable returns for 1942. The effective tax rate for 
income and victory tax on 1943 income is 14.9 percent as compared 
with 13.3 percent for the income tax on 1942 income. However, the 
average tax and effective tax rate for 1943 are computed on the tax 
including the net victory tax, after deducting the two tax credits 
mentioned previously, while those for 1942 are before such tax credits. 

A summary of data for 1942 and 1943 is tabulated below, showing 
the amount and percent of increase or decrease in number of returns, 
net income, deficit, and taxes. 

Individual returns and taxable fiduciary returns, 1943 and 194^: Number of returns, 
net income, deficit, and taxes 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

[Money figures in thousands of dollars] 





1943 


1942 


Increase or decrease (— ) 




Number or 
amount 


Percent 


Total individual and taxable fiduciary returns: 


43, 819, 194 
99, 585, 627 
226, 346 
14, 606, 821 
14, 590, 018 

702, 633 
1, 853, 261 


36, 700, 729 

78, 889, 362 

198, 598 

8, 926, 712 

Not available 


7, 118, 465 

20, 696, 266 

27, 748 

5, 680, 109 


19.40 




26.23 


Deficit 2 


13.97 


Tax on current year's income— before credits '— 

Tax on current year's income— after credits * 

Additional tax from returns with larger tax in 
1942 


63.63 


702, 633 
1, 853, 261 


















17, 145, 912 
















Taxable individual and fiduciary returns: « 
With net income: ' 
Number of returns 


40,318,602 
98, 150, 189 

14, 606, 127 
2, 033, 784 
7, 464, 261 
971, 266 
1,823,396 
2,313,421 

16, 803 

14, 589, 324 

635,832 
1, 853, 201 


27, 718, 534 
67, 060, 862 

8, 926, 712 
1, 445, 042 
5, 720, 130 
443, 593 
1,317,947 


12, 600, 068 
31,089,328 

5, 679, 415 
588, 742 

1, 744, 130 
527, 674 
505, 449 

2,313,421 


45.46 


Net income ' 


46.36 


Tax on current year's income— before 
credits' 


63.62 


Normal tax 


40.74 


Surtax , . .- 


30.49 


Alternative tax 8 


118. 95 


Optional tax ^ 


38.35 






Less credits for foreign tax paid and 


Not available 
Not available 




Tax on cm-rent year's income— after 
credits * 






Additional tax from returns with larger tax 
in 1942 


635, 832 
1, 853, 201 




Unforgiven tax.. 







4 STATISTICS OF INCOME FOR 1943, PART 1 

Individual returns and taxable fiduciary returns, 1943 and 1942: Number of returns, 
net income, deficit, and taxes — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
[Money figures in thousands of dollars] 





1943 


1942 


Increase or decrease (— ) 




Number or 
amount 


Percent 


Taxable individual and fiduciary returns '—Con. 
With no net income: '2 

Number of returns.- . _ 


18, 691 

27, 988 

694 

3,526 
61 




18, 691 

27, 988 

694 

3,526 
61 




Deficit 2 






Net victory tax '0 . 






Additional tax from returns vi^ith larger tax 
in 1942 


















Nontaxable individual returns: '3 
With net income: ' 

Number of returns 


3, 283, 854 
1, 435, 438 

35, 756 

198, 047 
198, 358 

27, 519 


8, 819, 059 
11,828,500 


-5, 535, 205 
-10,393,062 

35, 756 

34,911 
-240 

27. 519 


-62. 76 


Net income ' . . 


-87. 86 


Additional tax from returns with a tax in 
1942 




With no net income: 12 

Number of returns 


163, 136 
198, 598 


21.40 


Deficit 2 


-.12 


Additional tax from returns with a tax in 
1942 





For footnotes, see pp. 103-105. 



RETURNS INCLUDED 



The returns from which data in this report are tabulated, are in 
general, for the calendar year 1943. However, there are included 
returns for a fiscal year ending within the period July 1943 through 
June 1944, and returns for a part year with the greater part of the 
accounting period in 1943. 

The returns from which data are tabulated are individual returns, 
Form 1040, 1040A, and 1040B, and fiduciary returns. Form 1041, 
with net income taxable to the fiduciary, 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 
annuities, may elect to file the optional return, Form 1040 A. The 
latter form does not provide for reporting of deductions or net in- 
come. 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 368-388. 

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 by or for (a) individuals and estates on the basis of specified 
amounts of gross income without regard to deductions or the amount 
of net income, (b) individuals who had a tax liability for 1942, re- 
gardless of the gross income for 1943, (c) deceased persons, if the gross 
income in the period prior to death is equal to, or in excess of, the 
allowable personal exemption, (d) taxpayers w^ho change their ac- 
counting period, if the gross income during the interim equals or 
exceeds the allowable personal exemption, (e) individuals establishing 
a claim for refund of tax withheld, and (J) trusts with net income of 



STATISTICS OF INCOME FOR 19 43, PART 1 5 

$100 or more or with a nonresident alien beneficiary regardless of the 
amount of net income. 

CHANGES IN THE INCOME TAX LAW 

The comparability of the income and tax data for 1943 with that of 
the previous year is affected by provisions, applicable to the 1943 
income tax returns, contained in the Revenue Act of 1942, the Cur- 
rent Tax Payment Act of 1943, and the Revenue Act of 1943. The 
principal changes affecting the data tabulated from individual re- 
turns and fiduciary returns are as follows: 

1. The minimum amount of gross income for which a return is 
required to be filed is reduced from $1,200 to $624 for a married 
person living with spouse, where the entire income is attributable to 
one spouse; a return is required of any person liable for an income tax 
for the income year 1942, regardless of the amount of gross income for 
1943; and a person entitled to a refund on account of overwithholding 
of tax or overpayment of tax on a declaration of estimated tax is 
required to file a return in order to claim a refund or request a tax 
credit applicable to the 1944 estimated tax. 

2. A victory tax is imposed applicable to taxable years beginning 
on or after January 1, 1943, which is 5 percent of the victory tax net 
income after a specific exemption of $624. A victory tax credit (with 
limitations) computed with regard to marital status and number of 
dependents is allowable against the victory tax. The amount of 
victory tax is limited to the excess of 90 percent of net income over 
the tax imposed by Chapter 1 of the Internal Revenue Code computed 
without regard to the victory tax or the tax credits. 

3. Current collection of the income tax liability of individuals is 
effected through witliholding upon wages and through payments on 
declaration of estimated tax. Every withholding agent must deduct 
and withhold upon wages a tax equal to 5 percent of the excess of 
each wage payment over the withholding deduction allowable, on 
pay rolls after January 1, 1943. The withholding upon wages is 
mcreased to 20 percent of the excess of each wage payment over the 
withholding exemption allowable, effective for the first complete pay- 
roll period after July 1, 1943. To provide for the current collection 
of taxes on income not subject to withholding, persons receiving 
more than specified amounts of such income were required to file on 
September 15, 1943, a declaration of estimated tax for the taxable 
year. After deducting the estimated tax to be withheld and pay- 
ments on 1942 tax, the remaining estimated tax was due in two 
installments. The first installment was to be paid at the time of 
filing the declaration and the second on December 15, 1943. Amounts 
withheld upon wages or paid on account of the declaration as well as 
payments on 1942 tax liability are considered payments on the total 
income and victory tax liability. 

4. In the adoption of the system of current collection of the tax 
liability of individuals, the income tax liability for 1942 is discharged, 
except that (1) for individuals whose income tax liability for 1942 is 
greater than for 1943, the tax liability for 1943 is increased by the 
amount by which the 1942 tax exceeds the tax for 1943; (2) for in- 
dividuals whose smaller tax liability, either 1942 or 1943, exceeds 
$66.67, the tax liability for 1943 is increased by 25 percent of the smaller 



6 STATISTICS OF INCOME FOR 1943, PART I 

tax; and (3) for individuals whose smaller tax liability, either 1942 or 
1943, is more than $50 but not more than $66.67, the tax liability for 
1943 is increased by the excess of the smaller tax over $50. In effect, 
the provisions of the Current Tax Payment Act of 1943 grant relief to 
those taxpayers who otherwise would be liable for payment during 
1943 of taxes due for both 1942 and 1943, through the discharge (or 
forgiveness) of 100 percent of the lower tax where the lower tax liabil- 
ity is $50 or less; a percentage less than 100 percent but greater than 
75 percent where the lower tax liability is more than $50 but not more 
than $66.67; and 75 percent where the lower tax liability exceeds 
$66.67. 

In computing the increase in (1) above for an individual who was 
in the active service of the military or naval forces of the United States 
or any of the other United Nations at any time during the taxable 
year 1942 or 1943, the increase in the 1943 tax liability is reduced by 
an amount equal to that by which the 1942 tax is increased by reason 
of inclusion in the net income for 1942 of the earned net income. 

5. Military and naval personnel exclude from the 1943 gross income 
$1,500 compensation received while in active service in the military or 
naval forces of the United States. This provision applies to both 
enlisted personnel and officers as well as to citizens or residents of the 
United States who are members of the military or naval forces of the 
other United Nations. 

6. Returns for a fiscal year beginning in 1943 and ending in 1944 are 
subject to the law applicable to taxable years beginning on January 
1, 1943, as well as the law applicable to taxable years beginning on 
January 1, 1944. A tentative tax is computed under each law; and 
each tentative tax is prorated on the basis of the number of days in 
such fiscal year before January 1, 1944, and after December 31, 1943, 
respectively. The tax liability is then determined by combining the 
two prorated tentative taxes. 

BASIC ITEMS 

Net income is the income tax net income. For individual returns, 
it is the excess of total income over total deductions; for fiduciary 
returns, it is income tax net income taxable to the fiduciary, that is, 
the excess of total income over the sum of total deductions and amounts 
distributable to beneficiaries. In the computation of income tax 
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 limitation on capital losses. Net 
income is not reported on the optional returns. Form 1040A, therefore, 
gross income is tabulated as net income. 

Deficit, for individual returns with no net income, is the excess of 
total deductions over total income; for taxable fiduciary returns with 
no net income, it is the excess of total deductions and the amount 
distributable to beneficiaries 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, the loss is included in total deductions to the 
extent provided under the limitation on capital losses. Taxable fidu- 



STATISTICS OF INCOME FOR 1943, PART 1 7 

ciary returns with no net income appear in this report because there 
is a victory tax net income and victory tax thereon. 

Surtax net income, for individual returns with normal tax and surtax 
liability, is the excess of income tax net income over the sum of 
personal exemption and credit for dependents; for returns with 
alternative tax liability, the surtax net income is income tax net 
income reduced by (1) the excess of net long-term capital gain over 
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 income tax net 
income taxable to the fiduciary over personal exemption allowable to 
an estate or the credit allowable to a trust in lieu thereof; for fiduciary 
returns with alternative tax liability, surtax net income is income tax 
net income reduced by (1) the excess of net long-term capital gain 
over net short-term capital loss, and (2) credit for personal exemption 
allowable to an estate or the credit allowable to a trust in lieu thereof. 

Net income subject to normal tax, for individual returns, is the surtax 
net income less partially 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 
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 associations. 

Victory tax net income on Form 1040A is gross income ; on Forms 1040 
and 1041, it is gross income excluding gain or loss from sales of capital 
assets and interest on United States obligations which is exempt 
from normal tax — less deductions for the following: business expense; 
nontrade or nonbusiness expenses incurred either (a) for the production 
or collection of taxable income, or (b) for the management or mainte- 
nance of property held for production of taxable income; net operating 
loss deduction; alimony; and, in addition on Form 1041, the amount 
distributable to beneficiaries. 

Normal tax and surtax liability is the sum of the normal tax and sur- 
tax. The normal tax is 6 percent of the net income subject to normal 
tax. Surtax is imposed on the entire surtax net income at graduated 
rates ranging from 13 percent on the first $2,000 to 82 percent on surtax 
net income over $200,000. Normal tax and surtax liabiHty is reported 
on (a) returns which show no sales or exchanges of capital assets, 
(b) returns showing a net loss from sales and exchanges of capital assets, 
and (c) returns with a net gain from sales or exchanges of capital assets 
unless the alternative tax is imposed. 

Alternative tax liability is the sum of (a) 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 in- 
cludes 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 



8 . STATISTICS OF INCOME FOR 1943, PART 1 
* 

only, and who elect to file Form 1040 A. The optional tax, provided in 
Supplement T of the Code, allows for personal exemption and earned 
income credit, and also allows for deductions amounting to approxi- 
mately 6 percent of total income. 

Net victory tax is 5 percent of the victory tax net income after deduct- 
ing a specific exemption of $624 — less a credit (with limitations) of 
25 percent of the tax for a single person, or 40 percent for a married 
person, plus 2 percent for each dependent. Net victory tax liability 
is limited to the excess of 90 percent of the taxpayer's net income over 
the tax imposed by Chapter 1 of the Code, computed without regard 
to victory tax, or to credits for foreign taxes paid, taxes withheld at 
source on tax-free covenant bond interest, and taxes withheld upon 
wages. 

Credits for foreign tax paid and tax paid at source are the sum of two 
tax credits — the income tax paid at source on tax-free covenant bond 
interest and the income tax paid to a foreign country or United States 
possession. These credits were not tabulated last year. 

Income and victory tax withheld upon wages, in accordance with sec- 
tions 466 and 1622 of the Code, is 5 percent of the excess of wage pay- 
ments over withholding deduction from January through June and 
20 percent of the excess of wage payments over withholding exemption 
from July through December 1943. 

Payments on declaration are those made on the balance of estimated 
tax remaining after deducting the estimated tax to be withheld and the 
payments made to collectors during 1943 on the 1942 income tax 
liability. 

Income and victory tax on 1943 income is the tax computed on the 
income reported for 1943, consisting of either the normal tax and 
surtax (or optional tax paid in lieu thereof) or the alternative tax, and 
the net victory tax, after deducting the tax credits relating to income 
tax paid at source on tax-free covenant bond interest and to income 
tax paid to a foreign country or United States possession. Unlike the 
tax tabulated in the 1942 report, the current year tax includes the net 
victory tax and the two tax credits are deducted. 

Additional tax from returns with a larger tax in 19^2 is an amount 
imposed under the Current Tax Payment Act of 1943 adopted to 
accomplish the current collection of the income tax liability. Under 
this act individuals liable for a tax in both 1942 and 1943 pay the 
larger of the two taxes; therefore, individuals whose income tax for 
1942 is greater than the tax for 1943 increase the latter by an amount 
equal to the excess of the 1942 tax liability over the tax for 1943. 
This additional amount of tax is tabulated separately from the tax 
computed on income reported for 1943. 

Unforgiven tax, either 1942 or 1943, is that portion of the smaller 
tax, i942 or 1943, which is not discharged (or forgiven) in granting 
relief to individuals who otherwise would be liable for the payment, 
during 1943, of taxes due for both 1942 and 1943. If the smaller tax 
is more than $66.67, the unforgiven tax is 25 percent of the smaller 
tax; if the smaller tax is more than $50 but not more than $66.67, then 
the unforgiven tax is the excess of the smaller tax over $50. 

Unforgiven tax postponed is one-half of the unforgiven tax for tax- 
payers who elect to postpone payment thereof until March 15, 1945. 

Total income and victory tax, reported on individual returns for 1943, 
is the tax resulting from the merging of the 1942 and 1943 tax liabili- 



STATISTICS OF INCOME FOR 1943, PART 1 9 

ties under the Current Tax Payment Act of 1943. It is the aggregate 
of (1) the income and victory tax on 1943 income less credits for tax 
paid at source on tax-free covenant bond interest and for tax paid to 
foreign countries, (2) the amount by which the 1943 tax is increased to 
equal the 1942 tax liability, on returns showing a smaller tax (or no tax) 
for 1943 prior to such adjustment, and (3) the unforgiven portion of 
the 1942 or 1943 tax, whichever is smaller. In tables containing com- 
posite data for individual and fiduciary returns, total income and 
victory tax includes also the income and victory tax on 1943 income 
from the fiduciary returns. 

Tax refund or tax credit on 19^4 icix occurs when there are payments 
through tax withheld by employers and/or payments on declaration 
of estimated tax in excess of the total income and victory tax liability. 
At the option of the taxpayer, the excess thus paid is refunded to the 
taxpayer or it is applied against his estimated tax for 1944. 

Personal exemption allowable against income tax net income for a 
single person, a married person not living with husband or wife, or an 
estate, is $500; for a person who, during the entire taxable year, 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 income tax 
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 such change; 
whereas, the marital status and personal exemption of an individual 
who files the optional return. Form 1040A, is determined as of July 1, 
1943, without regard to any change that may have occurred during 
the year. 

Credit for dependent of $350 is allowable against normal tax net 
income reported 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, whose chief support was received 
from the taxpayer. If the taxpayer's status with regard to depend- 
ents changes 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 1040 A, for each dependent as of July 1, 1943, 
without regard to changes that occur during the year. In the case 
of a taxpayer who is the head of a family only by reason of one or 
more dependents for 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 1040 A, 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). 

SCOPE OF ESTIMATED DATA 

Owing to the increased number of returns filed by individuals for 
1943, it is necessary to estimate data for a larger segment of returns 
than heretofore, in tabulations of data pertaining to the United States 

758454—50 2 



10 STATISTICS OF INCOME FOR 1943, PART 1 

as a whole. Formerly, data were estimated only for the individual 
returns, Form 1040, with net income under $5,000 and for optional 
returns, Form 1040A. In contrast with former years, the 1943 data 
for individual returns with net income of $5,000 under $20,000 are 
estimated from samples, as well as data for retm-ns with net income 
under $5,000 including the optional retiu-ns, in all tables presenting 
data on a national basis. Data for individual returns with net income 
of $20,000 and over are tabulated from each return. 

Limited data on a State basis are estimated for individual returns, 
Form 1040, with net income under $5,000 and for optional returns, 
Form 1040A, for 1943, as was the case in former years; and similar 
data are completely tabulated from returns with net income of $5,000 
and over. 

The procedure employed in the selection of samples for both the 
national data and the State data from the returns filed in each collec- 
tion district, and the method of estimating these data, together with 
the relative sampling variations to be expected, are explained in the 
description of the sample and limitations of data, on pages 106-115. 

Data for the taxable fiduciary returns are tabulated from each return 
regardless of the amount of net income. 

CLASSIFICATION OF RETURNS 

In tables showing national data, individual returns are classified as 
taxable or nontaxable, as returns with net income or returns with no 
net income, and by patterns of income; returns with net income are 
classified by family relationship, and by number of dependents classes; 
and taxable returns are classified by type of tax liability. Also, 
returns. Form 1040, with net income are classified by net income 
classes and by surtax net income classes; and returns. Form 1040A, 
are classified by gross income classes. Returns with no net income 
are tabulated only in aggregate. These classifications, together with 
additional classifications used in special text tables, are described 
below. 

In tables for national data, taxable fiduciary returns are classified 
as returns with net income or returns with no net income, by type of 
tax liability, and the returns with net income are classified by net 
income classes. 

The items of national data presented under the various classifications 
differ, some items not being available for all classifications. 

In tables for State data, individual returns with net income. Form 
1040, and optional returns. Form 1040A, are classified by net income 
classes and by gross income classes, respectively; however, the classes 
are of wider intervals than those used for national data. Segregation 
of taxable and nontaxable returns is not available. Taxable fiduciary 
returns with net income are tabulated only in aggregate. Data on a 
State basis are limited to the number of returns, amount of net 
income, and taxes. 

Taxable and nontaxable. — This classification is based on the existence 
or nonexistence of a tax liability on the income reported for 1943, 
disregarding the result of merging the 1942 and 1943 tax liabilities 
of individuals under the Current Tax Payment Act of 1943. The tax 
liability on 1943 income may be either the victory tax or the income 
tax, or both; but is without consideration of the additional liability 



STATISTICS OF INCOME FOR 19 43, PART 1 11 

for returns with a larger tax in 1942 and the unforgiven tax, both 
imposed on individuals under the Current Tax Payment Act of 1943. 

Type of tax liability. — Taxable returns are classified according to the 
type of tax on 1943 income; i. e., victory tax, normal tax and surtax, 
alternative tax, and the combination of victory tax with either the 
normal tax and surtax or the alternative tax. 

Returns with net income or with no net income. — Returns are classified 
as returns with net income when total income exceeds total deductions 
(plus, on taxable fiduciary returns, the amount distributable to bene- 
ficiaries) and there exists an income tax net income for 1943, regardless 
of whether there is a victory tax net income or a victory tax or an in- 
come tax. Optional returns, Form 1040A, show gross income but no 
deductions and are classified as returns with net income. Returns, 
Form 1040, with net income are nontaxable if the personal exemption, 
credit for dependents, and earned income credit equal or exceed the 
income tax net income, and there is no victory tax liability. Returns, 
Form 1040 A, are nontaxable if the credit for dependents reduces the 
gross income to an amount shown as nontaxable in the optional tax 
table, supplied in supplement T of the Code, and there is no victory 
tax liability. 

Returns with no net income are those on which total deductions 
(plus, on taxable fiduciary returns, the amount distributable to bene- 
ficiaries) equal or exceed total income, and there exists an income tax 
net deficit for 1943, regardless of whether there is a victory tax net 
income or a victory tax. Returns with no net income are taxable if 
the victory tax net income is sufficient to be subject to the victory 
tax. Except on joint returns of husband and wife both having an 
income, returns with no net income which show a victory tax net 
income of more than $624 have a victory tax. For the first time there 
are taxable fiduciary returns with income tax net deficit, but they are 
subject to the victory tax. 

Net income classes. — Individual returns, Form 1040, with net income 
are segregated into net income classes based on the amount of income 
tax net income; and taxable fiduciary returns. Form 1041, are segre- 
gated into net income classes based on the amount of income tax net 
income taxable to the fiduciary. 

Surtax net income classes. — ^Taxable individual returns. Form 1040, 
are segregated into 10 surtax net income classes based on the amount 
of surtax net income used for the purpose of the regular income tax 
(as distinguished from alternative tax). 

Gross income classes. — The optional returns. Form 1040A, are segre- 
gated into gross income classes based on the amount of gross income. 

Family relationship. — The classifications for family relationship — 
joint returns of husbands and wives, separate returns of husbands 
and wives, community property returns, returns for heads of families, 
and returns for those who are not heads of families — applied only to 
individual returns with net income, are based on the taxpayer's 
m.arital status. For the individual who reports on Form 1040, the 
marital status is as of the last day of the taxable year. This is de- 
termined from schedule I and question 3, page 3, together with any 
other information concerning personal exem.ption and credit for de- 
pendents given elsewhere on the return. In case the indi\adual elects 
to file Form 1040A, the marital status is as of July 1, 1943. Individ- 



12 STATISTICS OF INCOME FOR 1943^ PART 1 

uals who file Form 1040 and whose marital status with regard to 
personal exemption and credit for dependents changed during the year 
prorate the personal exemption and credit for dependents according 
to the number of months before and after such change. Returns in 
each classification, except joint returns of husbands and wiv^es, are 
classified also as returns of men and women. Joint returns of husbands 
and wives which show income for each spouse are segregated from th jse 
which show only one income, based on the specific exemption claimed 
against the victory tax net incom.e. When the specific exemption 
claimed is $624, the return is considered to have one income; when the 
specific exemption claimed is more than $624, the return is considered 
to have two incomes. 

Number oj dependents classes. — The classification for number of 
dependents is applied only to the individual returns with net incoro.e 
and is based on the number of dependents for which credit is allowable 
against incom.e tax net income on Form 1040, or against gross income 
on Form 1040A. There is a class for each of one through four de- 
pendents and for five or more dependents for all returns in aggregate 
and for the joint returns of husbands and wives. (Similar classifica- 
tion for other family relationships is not available.) 

Patterns of income. — The classification, patterns of income, is based 
on the original source of income, that is, whether the incorn.e 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 presented as 
follows: Income solely from salaries; income from salaries and less 
than $100 other incom.e; income from salaries and $100-$200 other 
income; income from salaries and $200-$500 other income; income 
from salaries and $500 or more other income; and income solely from 
sources other than salaries. 

Tax payments. — Individual returns are classified according to se- 
lected types of tax payments on the total income and victory tax 
liability (tax resulting from the merging of the 1942 and 1943 tax 
liabilities) . These payments relate to tax withheld on wages by em- 
ployers, payments on the 1942 tax liability, payments on declaration 
of estimated income and victory tax for 1943, and the combinations 
of these paym.ents. The eight types of tax payments selected are: 
(1) returns with only a tax withheld by employers, (2) returns with 
tax withheld by employers and with payments on 1942 tax, (3) 
returns with tax withheld by employers and with payments on 1943 
declaration, (4) returns with tax withheld by employers, also pay- 
ments on 1942 tax and on 1943 declaration, (5) returns with payments 
on 1942 tax only, (6) returns with payments on 1943 declaration only, 

(7) returns with payments on 1942 tax and on 1943 declaration, and 

(8) returns with no tax withheld by employers and with no payments 
on 1942 tax or on 1943 declaration. In classifying returns for each of 
the selected types of tax payments, no regard is given to the additional 
features related to the com.plete discharge of the total income and 
victory tax; i. e., cash payment at time of filing, postponed unforgiven 
tax, or to the refund for overpayment of the tax. 

Comparison of 1942 and 1943 tax liabilities.- — Individual returns for 
1943 are segregated to distinguish returns with a larger tax on 1942 in- 
come from returns with a larger tax on 1943 income. Returns with 
only a 1942 tax liability are considered to have a larger tax on 1942 



STATISTICS OF INCOME FOR 194 3, PART 1 13 

income; and returns with only a 1948 tax liability are considered to 
have ti larger tax on 1943 income. Returns with a tax liability on 
income for both years are further segregated according to the amount 
of the smaller tax liability, which amount indicates the basis for tax for- 
giveness, as follows: smaller tax not over $50 (com.pletely forgiven), 
smaller tax over $50 but not over $67 ($50 forgiven), and smaller tax 
over $67 (75 percent forgiven). 

Industrial groups. — The industrial activity of sole proprietors, re- 
ported on returns, Form 1040, is classified by groups and subgroups, 
in accordance with the nature of business as stated by the taxpayer 
in the business schedule. When two or more kinds of businesses are 
reported on one return, the classification is based on the business 
activity showing the largest amount of total receipts. 

States and Territories. — Limited data are tabulated for each of the 
48 States, Hawaii, and the District of Columbia. The segregation 
of returns on the basis of States and Territories is determined by the 
location of the collection district in which the return is filed, except 
that for the District of Columbia, the segregation is determined by 
the address of the taxpayer. Collection districts, or groups of such 
districts, are coextensive with the States and Territories, except that 
the District of Columbia com.prises a part of the collection district of 
Maryland and the Territory of Alaska is a part of the collection dis- 
trict of Washington. The sampling technique employed for 1943 does 
not permit separate tabulation of returns from. Alaska. Tabulation 
of incom.e on the basis of States and Territories does not represent 
what may be called the geographic distribution of income. There is 
no way to determine from the incom.e tax returns the amount of 
income originating in the respective States. Moreover, the income 
tax return 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. 

TABULAR ARRANGEMENT OF DATA 

Statistical data for the individual returns. Forms 1040 (including 
1040B) and 1040A, and taxable fiduciary returns, Form 1041, are 
presented in detail in 18 basic tables. The first 15 numbered 1 
through 9 with six associated tables (1-A, 1-B, 2-A, 4-A, 4-B, and 
5-A), present national data; and the remaining three, numbered 10 
through 11 with one associated table (10-A), present State data. 
All text tables present national data, several of which are summaries 
of national data contained in the basic tables, while others present 
national data not elsewhere tabulated. 

Basic tables for national data are tabulated by detailed classes 
for taxable and nontaxable returns, separately; but, for State data, 
there is no separation for taxable and nontaxable returns and the 
returns under $5,000 income are in $1,000 classes. Text tables show- 
ing data not elsewhere tabulated are by detailed income classes; and 
text tables which summarize data from basic tables are by classes 
which, in most instances, are of a wider range than classes employed 
in the basic tables. 

Composite data for individual returns. Form 1040, and taxable 
fiduciary returns. Form 1041, are tabulated in basic tables 1, 2, 4, 5, 
and 10, and in the two text tables on pages 3 and 77. 



14 STATISTICS OF INCOME FOR 19 43, PART 1 

Data for taxable fiduciary returns, exclusively, are presented in 
detail in basic tables 1-B, 4-B, and 7. Also, aggregate data for fi- 
duciary returns with net income are shown in basic table 11. 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 distributable to beneficiaries (if any) is removed from other 
deductions and total deductions and tabulated under its proper 
caption. 

Data for individual returns, exclusively, are presented in detail in. 
basic tables 1-A, 2-A, 3, 4-A, 5-A, 6, 8, 9, and 10-A. Also, a limited 
number of items for individual returns with net income are tabulated 
in basic table 11. Certain text tables present summaries of national' 
data contained in the basic tables; other text tables present in detail 
national data, not elsewhere tabulated, with respect to surtax, victory 
tax, tax withheld from wages, forgiven tax under the Current Tax 
Payment Act of 1943, sole proprietorships, selected patterns of income, 
number of dependents, and medical expenses. 

Data for individuals who report their income on the optional return, 
Form 1040A, are tabulated separately from data reported on Form 
1040. The optional return. Form 1040A, for 1943 may be filed at 
the election of the individual whose gross income is not more than 
$3,000, consisting wholly of salaries, wages, or compensation for 
personal services, dividends, interest, and annuities. 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 in- 
come. In tables showing both data from Form 1040 A and data from 
Form 1040, the amount of gross income reported on Form 1040A is 
tabulated as total income and also as net income; and the optional 
tax paid in lieu of normal tax and surtax is tabulated as normal tax 
and surtax. The amount of personal exemption is ascertained from 
the taxpayer's status as indicated on the return. Earned income 
credit is estimated at 9.4 percent of the gross income (equivalent to 
10 percent of the income after deductions aggregating 6 percent of the 
gross income). Four basic tables, 8, 9, 10-A, and 11, and Part II 
in each of the two text tables, on pages 72-75 and 92, present in 
detail information from individual returns. Form 1040A. 

SIMPLE AND CUMULATIVE DISTRIBUTIONS BY NET INCOME CLASSES 

The simple and cumulative distributions of number of returns, net 
income, total income and victory tax, and income and victory tax 
on 1943 income, with corresponding percentage distributions, are 
presented in basic tables 2 and 2-A. In basic table 2, composite data 
for the individual returns and taxable fiduciary returns. Forms 1040 
and 1041, with net income, are tabulated by net income classes, while 
the composite data for individual returns and taxable fiduciary returns 
with no net income and data for individual returns, Form 1040 A, are 
shown, separately, in aggregate. Basic table 2-A presents the same 
distributions of data for individual returns exclusively. In the fol- 
lowing table these data for the individual returns are tabulated by 
net income classes which are, in most instances, of a wider range 
than classes employed in the basic tables. 



STATISTICS OF INCOME FOR 1943, PART 1 



15 



Individual returns, 1943, by net income classes: Simple and cumulative distributions 
of number of returns, net income, total income and victory tax, and income and 
victory tax on 19^3 income, with corresponding percentage distributions; also aggre- 
gate for individual returns with no net income 
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
[Net income classes and money figures in thousands of dollars] 





Number of returns 


Net income classes 


Simple distribution 


Cumulative distribu- 
tion from highest 
income class 


Cumulative distribu- 
tion from lowest 
income class 




Number 


Percent 
of total 


Number 


Percent 
of total 


Number 


Percent 
of total 


Individual returns with net in- 
come: 
Forml040Ai5 (est.).. - 


20,341,523 

3, 052, 385 

6, 090, 264 

6, 333, 167 

6, 087, 586 

1, 099, 577 

230, 655 

100, 714 

53, 630 

84, 782 

24, 867 

4,408 

2,294 

439 

214 

48 


46.76 

7.02 

14.00 

14.56 

13.99 

2.53 

.53 

.23 

.12 

.19 

.06 

.01 

.01 

(") 

(") 

(17) 


■43, 506, 553 

7, 689, 214 

1, 601, 628 

502, 051 

271, 396 

170, 682 

117, 052 

32, 270 

7,403 

2,995 

701 

262 

48 


100. 00 

17.67 
3.68 
1.15 
.62 
.39 
.27 
.07 
.02 
.01 

(17) 
(") 
(") 


35,817,339 

41, 904, 925 
43, 004, 502 
43, 235, 157 
43, 335, 871 
43, 389, 501 
43, 474, 283 
43, 499, 150 
43, 503, 558 
43, 505, 852 
43, 506, 291 
43, 506, 505 
43, 506, 553 




Form 1040: 

Under 1 (est.) 


82.33 


1 under 2 (est.)i6 . .. 




2 under 3 (est.) 




3 under 5 (est.) .. 


96.32 


Fi nndpr 10 (est.) 


98.85 


10 under 15 (est.) 


99.38 


15 under 20 (est.) 


99.61 


20 under 25 


99.73 


25imder 50 


99.93 


50 under 100 


99. 98 


100 under 150 


99.99 


150 under 300 


99.99 


300 under 500 


99.99 


500 under 1,000 


99.99 


1,000 and over 


100. 00 






Total 


43, 506, 553 
215, 485 


100. 00 

(18) 










Individual returns with no net 




















Grand total, individual 
returns 


43, 722, 038 


(18) 























Net income '* 


Net income classes 


Simple distribution 


Cumulative distribu- 
tion from highest 
income class 


Cumulative distribu- 
tion from lowest 
income class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


Individual returns with net in- 
come: 
Form 1040A15 (est.) 


31, 086, 413 

1, 967, 917 

9,219,150 

15, 841, 553 

22, 148, 687 

7, 329, 177 

2, 791, 325 

1, 737, 001 

1, 194, 339 

2,863,371 

1, 656, 694 

528, 882 

452, 032 

165, 682 

144, 036 

83, 605 


31.33 

1.98 

9.29 

15.97 

22.33 

7.39 

2.81 

1.75 

1.20 

2.89 

1.67 

.53 

.46 

.17 

.15 

.08 


■99, 209, 862 

41, 094, 829 

18, 946, 143 

11,616,966 

8, 825, 641 

7, 088, 640 

5, 894, 301 

3, 030, 931 

1,374,237 

845, 355 

393, 323 

227, 641 

83, 605 


100. 00 

41.42 

19.10 

11.71 

8.90 

7.15 

5.94 

3.06 

1.39 

.85 

.40 

.23 

.08 


58,115,032 

80, 263, 719 
87, 592, 896 
90,384,221 
92, 121, 222 
93,315,561 
96, 178, 931 
97, 835, 625 
98,364,507 
98, 816, 539 
98, 982, 221 
99, 126, 257 
99, 209, 862 




Form 1040: 

Under 1 (est.) . . .. 


58.58 


1 under 2 (est.)i8 




2 under 3 (est.) 




3 under 5 (est.) 


80.90 


5 under 10 (pst.) 


88.29 


10 under 15 (est.) 


91.10 


15 imder 20 (est.)-.. 


92.85 


20 under 25 


94.06 


25 under 50 


96.94 


sounder 100 


98.61 


100 under 150 


99.15 


150 under 300 


99.60 


300 under 500 


99.77 


500 under 1,000 


99.92 


1,000 and over . . 


100. 00 






Total,.. .. 


99, 209, 862 
18 225, 683 


100. 00 

(18) 










Individual returns with no net 
income 12 (est.) 




















Grand total, individual 
returns 


20 98, 984, 178 


(18) 





















For footnotes, see pp. 103-105. 



16 



STATISTICS OF INCOME FOR 1943, PART 1 



Individual returns, 1943, by net income classes: Simple and cumulative distributiont 
of number of returns, net income, total income and victory tax, and income and 
victory tax on 1943 income, with corresponding percentage distributions; also aggre- 
gate for individual returns with no net income — Continued 

I For description of items and classiflcations, and methods of tabulating and estimating data, see pp. 6-13, 106-114] 
[Net income classes and money figures in thousands of dollars] 





Total income and victory tax = 


Net income classes 


Simple distribution 


Cumulative distribu- 
tion from highest 
income class 


Cumulative distribu- 
tion from lowest 
income class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


Individual returns with net in- 
come: 
Forml040Ai5 (est.) 


2, 652, 207 

153, 612 

914, 467 

1, 897, 896 

3, 389, 282 
1, 776, 296 

907, 344 

684, 299 

540, 972 

1, 606, 049 

1, 202, 922 

454, 303 

425, 109 

159, 497 

132, 994 

76, 982 


15.62 

.90 

5.39 

11.18 

19.97 

10.46 

5.35 

4.03 

3.19 

9.46 

7.09 

2.68 

2.50 

.94 

.78 

.45 


•16, 974, 230 

11, 356, 049 

7, 966, 767 

6, 190, 471 

5, 283, 127 

4, 598, 828 

4, 057, 856 

2, 451, 807 

1, 248, 885 

794, 582 

369, 473 

209, 976 

76, 982 


100. 00 

66.90 

46.93 

36.47 

31.12 

27.09 

23.91 

14.44 

7.36 

4.68 

2.18 

1.24 

.45 


5, 618, 181 

9, 007, 463 
10, 783, 759 
11,691,103 
12, 375, 402 
12,916,374 

14, 522, 423 

15, 725, 345 
16,179,648 

16, 604, 757 
16, 764, 254 
16, 897, 248 
16, 974, 230 




Form 1040: 

Under 1 (est.) 


33.10 


1 under 2 (est.)'* 




2 under 3 (est.) - 






53.07 


5 under 10 (est.) 


63.53 


10 under 15 (est.) 


68.88 


15 under 20 (est.) _-. 


72.91 


20 under 25 


76.09 


25 under 50 


85.56 


50 under 100 


92.64 


100 under 150 , 


95.32 


150 under 300 


97.82 


300 under 500 


98.76 


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


99.55 


1,000 and over 


100. 00 




16, 974, 230 
31, 749 


100. 00 

(18) 










Individual returns with no net 
income '2 (est.) 










Grand total, individual 


17, 005, 979 


100. 00 
















1 





Income and victory tax on 1943 income * 


Net income classes 


Simple distribution 


Cumulative distribu- 
tion from highest 
income class 


Cumulative distribu- 
tion from lowest 
income class 




A mount 


Percent 
of total 


A ^„^f Percent 
Amount ^j ^otal 


Amount 


Percent 
of total 


Individual returns with net in- 
come: 
Form 1040A15 (est.) 


2, 389, 266 

98, 520 
764, 226 

1, 664, 406 

2, 964, 261 
1,476,551 

752, 993 
561,375 
445, 099 
1,:?21,678 
985, 619 
369, 670 
344,019 
133, 707 
112,234 
65, 816 


16.54 

.68 

5.29 

11.52 

20.51 

10.22 

5.21 

3.89 

3.08 

9.15 

6.82 

2.56 

2.38 

.93 

.78 

.46 


14, 449, 441 

9, 533, 023 

6, 568, 762 

5,092,211 

4, 339, 217 

3, 777, 843 

3, 332, 743 

2,011,065 

1, 025, 446 

655, 776 

311,757 

178,050 

65,816 


100. 00 

65.98 

45.46 

35.24 

30.03 

26. 15 

23.06 

13. 92 

7.10 

4.54 

2.16 

1.23 


4, 916, 418 

7, 880, 680 
9, 357, 231 
10, 110, 224 
10, 671, 599 
11,116,698 

12, 438, 376 

13, 423, 995 
13, 793, 665 
14, 137, 684 
14.271,391 
14, 383, 625 




Form 1040: 

Under 1 (est.) 


34.02 


1 under 2 (est.) 




2 under 3 (est.) 








5 under 10 (est.) ._ 


64. 76 


10 under 15 (est.) 


69.97 


15 under 20 (est.) 

20 under 25 .. ._. 


73.85 
76.94 


25 under 50 _ _. . . 




50 under 100 


92. 90 


100 under 150 




150 under 300-.. 


97.84 


300 under 500 .... - 


98. 77 


500 under 1,000 


99. 54 


1,000 and over 


. 46 14, 449, 441 


100. 00 




14, 449, 441 
643 


100. 00 

(18) 










Individual returns with no net 
income '2 (est.)-- - ... - 










Grand total, individual 
returns.-- 


14,450.084 1 100.00 1 L--- ' ' 



For footnotes, see pp. 103-105. 



STATISTICS OF INCOME FOR 1943, PART 1 17 

TYPES OF TAX 

The tax imposed on 1943 income is divided into three parts — the 
normal tax and the surtax, which together compose the regular income 
tax, and the victory tax. An exception arises in cases involving the 
computation of tax where there is an excess of net long-term capital 
gain over net short-term capital loss, in which case an alternative tax 
is imposed if, and only if, the alternative tax is less than the combined 
normal tax and surtax of the regular income tax. 

An optional tax, also designated as an alternative tax in the Code, 
is provided in supplement T for individuals with income of less than 
$.3,000 derived wholly from wages, dividends, interest, and annuities. 
This tax is a combination of the normal tax and the surtax of the 
regular income tax. 

The normal tax rate is 6 percent of the net income subject to normal 
tax; and the surtax rate is 13 percent of the first $2,000 surtax net 
income, rising to 82 percent on surtax net income which exceeds 
$200,000. 

The alternative tax on income which contains an excess of net long- 
term capital gain over net short-term capital loss is the sum of a 
partial tax, computed on income tax net income reduced for this pur- 
pose by the excess of net long-term capital gain over net short-term 
capital loss, and 50 percent of that excess. 

The victory tax, a wartime tax, is 5 percent of the victory tax net 
income after deducting the specific exemption of $624. An exemp- 
tion of $1,248 is allowed husband and wife filing a joint return unless 
the victory tax net income of one spouse is less than $624, in which 
case the total exemption is $624 plus the victory tax net income of 
such spouse. Credit (with limitations) is allowed against the victory 
tax of 25 percent of the tax for a single person, or 40 percent for a 
married person, plus 2 percent for each dependent. The net victory 
tax liability is limited to the excess of 90 percent of the income tax 
net income over the income tax computed without regard to the 
victory tax or to any of the tax credits. 

Victory tax net income is gross income excluding gain or loss from 
sales of capital assets and interest on United States obligations which 
is exempt from normal tax — less deductions for the following: business 
expenses; nontrade or nonbusiness expenses incurred either for (a) the 
production or collection of taxable income, or for (b) the management 
or maintenance of property held for production of taxable income; net 
operating loss deduction; alimony; and, on fiduciary returns, the 
amount distributable to beneficiaries. 

Returns are classified as taxable returns when there is a tax liability 
for any one or more of -these types of tax on income reported for 1943 
whether it be income tax net income or victory tax net income. This 
classification disregards the tax on 525,562 returns which show no 
tax liability on 1943 income, but which do show a tax liability on 
1942 income carried forward as provided under the Current Tax Pay- 
ment Act of 1943. 

Basic table 1-A for individual returns shows details concerning 
taxes and related data classified as returns with normal tax and surtax 
and returns with alternative tax. Returns, Form 1040A, are not 
included in Part II for returns with normal tax and surtax; but are 



18 



STATISTICS OF INCOME FOR 1943, PART 1 



classified as returns with normal tax and surtax in Part I for all 
returns. The income tax net income tabulated for the 40,222,699 
taxable returns with net income in Part I, includes net income of 
$8,599,852,067 reported on 6,245,185 returns which have neither a 
normal tax nor a surtax. (In any previous year these returns would 
have been considered nontaxable returns.) These returns are classified 
as taxable only because of the victory tax paid on the victory tax 
net income reported. The effective tax rate, tabulated in table 1-A, 
is based on the net income tabulated therein although it is not the 
precise tax base in view of the fact that the income and victory tax 
on 1943 income is a combination of taxes having different bases. 
The victory tax does not apply to the income tax net income tabulated 
but is based on the victory tax net income; in the case of returns. 
Form 1040 A, the gross income is tabulated as net income; and, in 
the case of returns with alternative tax, the tax rates are applied to 
a different amount of income than that tabulated. 

Basic table 1-B presents tax data from taxable fiduciary returns 
by similar classifications and basic table 1 shows composite data for 
individual returns and taxable fiduciary returns. Basic table 8, for 
optional returns. Form 1040 A, contains the tax data reported thereon. 

In the table on pages 20-25, taxable individual returns, Forms 1040 
and 1040 A, are classified according to the types, or combination of 
types, of tax liability on 1943 income^victory tax only; normal tax 
and surtax only; normal tax, surtax, and victory tax; alternative tax 
only; and alternative tax and victory tax. The number of returns 
in each category, by return form, is as follows: 



Types of tax 



Number of taxable returns 



Total 



Form 1040 



Form 1040A 



Victory tax only: 

Returns with net income 

Returns with no net income 

Normal tax and surtax only 

Normal tax, surtax, and victory tax 

Alternative tax only 

Alternative tax and victory tax 

Total 



6, 245, 185 

17, 438 

709, 536 

33,236,128 

379 

31,471 



2,168,107 

17, 438 

270, 887 

19,592,111 

379 

31,471 



40, 240, 137 



22, 080, 393 



4, 077, 078 



438, 649 
13, 644, 017 



18, 159, 744 



Returns with victory tax only include returns which show the in- 
come tax net income to be less than the sum of personal exemption, 
credit for dependents, and the credits for earned income and for cer- 
tain Government interest; but which do show a victory tax net income 
in excess of the specific exemption allowable for victory tax purposes. 

Returns showing normal tax and surtax only and those showing 
alternative tax only (i. e., returns with no victory tax) include returns 
for a fiscal year ending within the period July through November 
1943 which returns are not subject to the victory tax; calendar year 
returns with net gain from sales of capital assets which when excluded 
from the income, show a victory tax net income that is less than the 
specific exemption for victory tax; returns of married persons whose 
joint victory tax net income is less than their specific exemption; and 
returns of single persons with victory tax net income under $624. 



STATISTICS OF INCOME FOR 19 43, PART 1 



19 



Net victory tax of $2,304,834,775 is reported on 39,530,222 returns, 
showing a victory tax net income of $102,844,179,434. Normal tax 
and surtax of $11,230,550,620 before tax credits is reported on 
33,945,664 returns showing income tax net income of $87,428,800,231. 
Alternative tax of $931,039,962 before credits is reported on 31,850 
returns showing income tax net income of $1,745,771,124. 

Income tax net income and victory tax net income with the respective tax yield 
[In thousands of dollars] 



Type of tax 


Income tax 
net income 


Normal tax 
and surtax, 
or alterna- 
tive tax 
(before 
credits) 


Victory tax 
net income 


Net vic- 
tory tax 


A'ictory tax only: 

Returns with net income- . . 






8, 974, 180 
31,310 


129, 833 
643 


Returns with no net income 






Normal tax and surtax only 


488, 538 

86, 940, 262 

27, 971 

1,717,800 


56, 381 

11, 174, 170 

16, 146 

914, 894 




Normal tax, surtax, and victory tax. 


92, 302, 473 


2, 116, 601 


Alternative tax only 


Alternative tax and victory tax 


1, 536, 217 


57 758 






Total - 


89, 174, 572 


12, 161, 591 


102, 844, 179 


2, 304, 835 





20 



STATISTICS OF INCOME FOR 1943, PART 1 



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STATISTICS OF INCOME FOR 1943, PART 1 



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T-ii-H>— 1>— 1^^^^<— •T-^rH^-<CSC^ICMCMCMCM?4C4CM7t 



STATISTICS OF INCOME FOR 1943, PART 1 



23 






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24 



STATISTICS OF INCOME FOR 1943, PART 1 



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STATISTICS. OF INCOME FOR 1943, PART 1 



25 






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758454- 



26 STATISTICS OF INCOME FOR 1943, PART 1 

SURTAX AND SURTAX NET INCOME— INDIVIDUAL RETURNS, FORM 1040 

For 1943, there are 19,894,848 individual returns, Form 1040, with 
a surtax net income of $40,766,808,903 and a surtax liability of 
$8,093,990,441. Approximately 74 percent of these returns have 
surtax net income of $2,000 or less. The optional returns. Form 
1040A, do not show the amount of surtax net income, although surtax 
comprises a part of the optional tax. 

The surtax net income classes used in the two following tables are 
identical with the surtax rate brackets for surtax net income not 
over $18,000; and the surtax net income class over $18,000 embraces 
the remaining surtax rate brackets. The returns with alternative 
tax automatically fall in the surtax net income class over $18,000, 
since that tax is ineffective on smaller amounts. The surtax net 
income, tabulated and used for classification of the returns, is the 
excess of income tax net income over the sum of personal exemption 
and credits for dependents. However, the surtax net income tabulated 
for returns with alternative tax is not the actual amount on which 
the surtax is computed, for the reason that the alternative tax method 
requires that the excess of net long-term capital gain over net short- 
term capital loss be eliminated before surtax rates are applied and 
the excess thus eliminated is taxed at a flat rate of 50 percent. The 
normal tax and surtax tabulated include the actual amounts paid 
on this category of returns; and the income and victory tax on 1943 
income includes $143,928,085 resilting from the 50 percent tax on 
the excess of net long-term capital gain over net short-term capital 
loss. 



STATISTICS OF INCOME FOR 1943, PART 1 



27 



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STATISTICS OF INCOME FOR 1943, PART 1 



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STATISTICS OF INCOME FOR 1943, PART 1 29 

TAX WITHHELD, TAX PAYMENTS, AND TAX REFUND 

Current collection of the individual income tax was inaugurated on 
January 1, 1943. At that time collection of tax at source on wages 
covered only the victory tax portion of the income and victory tax 
liability. Subsequently on July 1, 1943, under the Current Tax 
Payment Act of 1943, the rate of withholding on wages was increased 
to approximate the victory tax, the normal tax, and the surtax at the 
lowest bracket rate. Individuals, whose income was not subject 
to withholding were required to make payments of tax during the 
income year, through the medium of a declaration of estimated 
tax as explained below. The new act also provided for the merging 
of the 1942 and 1943 tax liabilities in arriving at the total income 
and victory tax reported on the 1943 return. Discharge of this 
combined tax liability was accomplished by the various tax pay- 
ments or combination of payments made during 1943, and by a 
final adjustment, if necessary, when the 1943 income tax return was 
filed, after the close of the income year. The year-end adjustment 
results either in a refund where the total income and victory tax has 
been overpaid, or in a cash payment at time of filing where there is 
a balance of tax due. There follows a resume of tax payments and 
year-end adjustments. 

During the first 6 months of 1943, there was withheld, by the em- 
ployer, from the wages of every employee (except certain groups 
specifically exempt by law, such as members of the armed forces in 
active service, agriculture labor, domestic servants, and casual labor 
not connected with the employer's trade or business) a tax of 5 percent 
of the excess of each wage payment over the withholding deduction 
allowable. The withholding deduction was $624 for the taxable year. 
Beginning on July 1, 1943, the withholding upon wages was increased 
to 20 percent of the excess of each wage payment over the withholding 
exemption, under provisions of the Current Tax Payment Act of 1943. 
The amount to be withheld by employers, under the new act, depends 
upon the amount of wages paid to the employee and upon the amount 
of personal exemption and number of dependents claimed by the em- 
ployee, for withholding purposes, on his withholding exemption cer- 
tificate. The act provides tables, to be used at the option of the em- 
ployer, to determuae the amount of tax to be withheld in accordance 
with the employee's status as shown on the withholding exemption 
certificate. The tax thus withheld at source on wages is allowable 
as a credit against the total income and victory tax resulting from the 
merging of the 1942 and 1943 tax liabilities. 

Payments of the 1942 tax liabihty, as reported on the 1942 returns 
were made to collectors of internal revenue during the first half of 
1943. Further payments on this hability, as such, were not made 
after the Current Tax Payment Act of 1943 became effective, July 1, 
1943. Payments which were made on the 1942 tax liability are cred- 
ited toward the discharge of the total income and victory tax re- 
ported on the 1943 return. 

In order to provide for the current collection of individual income 
tax on mcome not subject to withholdmg, a declaration of estimated 
mcome and victory tax on 1943 income. Form 1040-ES, was requned 
to be filed on or before September 15, 1943, by (1) individuals not 
subject to withholding if the anticipated gross income be such as to 



30 



STATISTICS OF INCOME FOR 19-43, PART 1 



require the making of a return, that is, $500 or more if single, or $1,200 
or more if married, (2) individuals required to make a return for 1942 
and whose gross wages in that year were greater than expected from 
that source in 1943, (3) individuals subject to withholding, but whose 
wages were expected to exceed $2,700 if single, or $3,500 if married, 
or did exceed such amounts the previous year, and (4) individuals 
subject to withholding, but whose income from sources other than 
wages were expected to exceed $100 and whose gross income be such 
as to require a return, or did exceed $100 in the previous year and a 
return was required to be filed, or would have been required if the 
marital status had been the same. After reducing the estimated 
income tax by the amount to be withheld from wages during the entire 
year and the payments made on 1942 tax liability, the balance of esti- 
mated tax was due in two installments, one at time of filing and the 
second on or before December 15, 1943. Declaration of estimated tax 
did not necessarily result in an actual payment since the estimated tax 
on 1943 income may have been nil, or, in the case of an estimated tax, 
the withholding tax on wages and the 1942 tax payments may have 
left no unpaid balance. If there was a payment on account of the 
estimated tax, or an installment thereon, it is considered a payment 
on account of the total income and victory tax. 

Payment of an amount not exceeding one-half of the unforgiven tax 
could be postponed until March 15, 1945, at the option of the tax- 
payer who had a balance of tax due at time of filing, under provisions 
of the Current Tax Payment Act of 1943, granting relief from double 
payment of tax during 1943 to taxpayers who were taxable on both 
1942 and 1943 incomes. 

Cash payment at time of filing the 1943 return is that portion of 
total income and victory tax remaining after deducting credit for 
tax withheld on wages, payments on 1942 tax liability, payments on 
declaration of estimated tax on 1943 income, and the allowable amount 
of unforgiven tax to be postponed. 

Individuals whose tax withheld at source on wages, payments on 
1942 tax liability, and payments on declaration of estimated tax 
on 1943 income exceed their total income and victory tax are eligible 
for a refund of the overpayment, or, if they so elect, may request that, 
the overpayment be applied on their 1944 estimated tax. 

The number of individual returns showing the various tax pay 
m^nts and the amount of such payments together with the tax post-- 
poned and tax overpayment are as follows: 



Number of 
returns 



Amount (in 
thousands 
of dollars) 



Returns showing: 

Income and victory tax withheld 

Payments on 1942 tax 

Payments on 1943 declaration. 

Cash payments at time of filing 

Unforgiven tax postponed 

Overpayment — refund, or credit on 1944 estimated tax 
Total income and victory tax _. 



36, 585, 007 
25, 946, 406 

9, 727, 496 
2' 15, 866, 443 

4, 596, 284 
16, 032, 848 
40, 765, 699 



870, 5571 
526, 9251 
157, 4191 
742,191 
365, 8201 
656, 9341 
005,97* 



For footnotes, see pp. 103-105. 



STATISTICS OF INCOME FOR 1943, PART 1 31 

In tabulating data regarding these tax payments in the text table on 
pages 32-45, the returns with an income and victory tax withheld are 
tabulated separately from returns with no income and victory tax 
withheld and there is a summary for each group, as well as for all 
returns. In the summary for all retui'ns, a frequency distribution of 
returns is also included. Returns with an income and victory tax 
withheld are segregated into returns with only a tax withheld by 
employers; returns with a tax withheld by employers and with pay- 
ment on 1942 tax; returns with tax withheld by employers and with 
payments on 1943 declaration; returns with tax withheld by employers, 
also payments on 1942 tax and on 1943 declaration. Returns with no 
income and victory tax withheld are segregated into returns with 
payments on 1942 tax only; returns with payments on 1943 declaration 
only; returns with payments on 1942 tax and on 1943 declaration; and 
returns with no payments on 1942 tax or on 1943 declaration. Each 
of these segregations disregards the additional features related to the 
complete discharge of the total income and victory tax liability, i. e., 
cash payment at time of filing, tax postponed, or tax overpayment. 

Comparison of the number of returns with income and victory tax 
withheld on wages and the number of returns with salaries reveals 
that there are 1,674,089 individual returns showing wages no part of 
which were subject to withholding. 

Upon comparing the number of returns with payments on 1942 tax 
with the number of 1943 returns showing a 1942 tax liability, it will 
be observed that there are approximately 300,000 more returns 
showing a payment on 1942 tax than show a 1942 tax liability. 
This is without doubt the result of payments on 1942 tax made by 
members of the armed forces who subsequently recomputed their 1942 
tax, as provided in the Current Tax Payment Act of 1943, to eliminate 
from the excess of 1942 tax over 1943 tax, the tax attributable to 
earned net income, thereby making the 1942 income nontaxable and 
causing no 1942 tax to be reported on the 1943 return. Such overpay- 
ments are refundable. 

The number of returns with payments on a 1943 declaration of 
estimated tax is not indicative of the number of taxable declarations 
filed, but only of the number on which a cash payment is made. 

The number of returns with cash payment at time of filing excludes 
the number of returns. Form 1040 A, which number is not available. 

The number of returns with a refund, the number of returns with a 
credit on 1944 estimated tax, and the respective amounts for each are 
not tabulated separately. 



32 



STATISTICS OF INCOME FOR 1943, PART 1 



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STATISTICS OF INCOME FOR 1943, PART 1 



43 



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46 STATISTICS OF INCOME FOR 1943, PART 1 

FORGIVEN TAX UNDER THE CURRENT TAX PAYMENT ACT OF 1943 

When the system of current collection of income tax liability was 
inaugurated, individuals who had an income tax on 1942 income and 
also on 1943 income were granted relief from the full payment of both 
years' taxes during 1943, under provisions of the Current Tax Payment 
Act of 1943. This act provided forgiveness of all, or a portion, of the 
smaller year's tax and a postponement until March 15, 1945, of the 
payment of an amount not greater than one-half of the unforgiven 
portion. The 1942 and 1943 tax liabilities were compared to deter- 
mine the smaller tax. 

The amount of tax forgiveness depends on the amount of the 
smaller year's tax and on the fact that the taxpayer was, or was not, 
in active service as a member of the armed forces. If there is no tax 
for one of the 2 years, 1942 or 1943, there is no forgiveness, except for 
members of the armed forces as explained below. The amount of tax 
forgiveness is as follows: (1) where the smaller year's tax is $50 or less, 
the smaller year's tax is completely forgiven; (2) where the smaller 
year's tax is more than $50 but not more than $66.67, the tax forgive- 
ness is $50 of the smaller year's tax; and (3) where the smaller year's 
tax is more than $66.67, the tax forgiveness is 75 percent of the smaller 
year's tax. However, if the taxpayer was in any of the armed forces 
in active service at any time during either 1942 or 1943, and his 1942 
tax is larger than the tax on 1943 income, the tax forgiveness in (1), 
(2), or (3) is increased by an amount equivalent to the excess of the 
tax shown on the 1942 return over the tax on 1943 income, to the 
extent that such excess is attributable to 1942 earned net income.- 
This may result in the 1942 tax as recomputed being no larger than 
the 1943 tax; or, where there is no tax on the 1943 income, the 1942 
tax may be eliminated. 

Generally, members of the armed forces reported the 1942 tax as 
recomputed, on their 1943 returns. This means that the 1942 tax 
liability, reported on the 1943 returns of members of the armed forces 
having a larger tax on 1942 income, is less than the actual 1942 tax 
liability shown on the 1942 returns when filed. Also, where the 1943 
income is nontaxable and the excess of 1942 tax, that is, the entire 
1942 tax, is eliminated by reason of recomputation, the 1943 return 
shows no 1942 tax liability despite the fact that the 1942 return, as 
filed, did show a tax. 



STATISTICS OF INCOME FOR 1943, PART 1 



47 



Since the 1942 tax as recomputed is reported by members of the 
armed forces having a larger tax on 1942 income, the special tax for- 
giveness, relating to the 1942 tax attributable to earned income, is not 
registered on the 1943 return; and data are not available from which 
it can be determined. Consequently, the number of returns with tax 
forgiveness and the amount of that forgiveness, tabulated for returns 
with a larger tax on 1942 income, in the tables herewith, are under- 
stated; and the 1942 tax liability attributable to such members of the 
armed forces is less than the amount of liability reported on their 
1942 returns. 

Returns taxable only on 1 year's income or nontaxable in both years 
have no forgiveness, except that members of the armed forces who had 
a larger tax on 1942 income had benefit of the special tax forgiveness 
which is not recorded on the 1943 returns and therefore could not be 
tabulated as having tax forgiveness. Also, there are a negligible 
number of taxable returns with fiscal years ending July through Nov- 
ember 1943 which have no tax forgiveness, since they are not subject 
to the Current Tax Payment Act. 

A resume of all returns filed in 1943, tabulated below, presents the 
number of returns showing a tax forgiveness, the number of returns 
without a tax forgiveness, and the amount of forgiven tax reported on 
the 1943 returns. 

Individual returns for 1943: Number of returns with or without tax forgiveness and 

the amount of forgiven tax 

[Money figures in thousands of dollars] 





Total 


Returns with larger 
tax on 1943 income 


Returns with larger 
tax on 1942 income 




Number of 
returns 


Forgiven 
tax 


Number of 
returns 


Forgiven 
tax 


Number of 
returns 


Forgiven 

tax 


Returns showing tax forgiveness 
■ (taxable on 1942 and 1943 income): 
75 percent of smaller tax for- 
given ._- -_ _ 


17,168, 144 

6, 224. 027 
1, 727, 929 


5,509,242 

145, 643 
86, 396 


15,264,624 

5, 056, 297 
1, 527, 476 


4, 526, 536 

120, 557 
76, 374 


1, 903, 520 

1, 167, 730 
200, 453 


982,706 


100 percent of smaller tax for- 
given 


25, 086 


$50 of smaller tax forgiven 


10,023 


Total 


25, 120, 100 
15, 643, 766 


5, 741, 282 


21, 848, 397 
15, 118, 204 


4, 723, 468 


32 3,271,703 
33 525, 562 


1, 017, 814 


Returns showing no tax forgive- 
ness: 

Taxable, either on 1942 or on 
1943 income .. ... 










Total 

Nontaxable in both years, or 
fiscal year returns not sub- 
ject to Current Tax Payment 
Act 


40, 763, 866 
33 2, 958, 172 


5,741,282 


36, 966, 601 


4, 723, 468 


3, 797, 265 


1, 017, 814 














Grand total 


43, 722, 038 

























For footnotes, see pp. 103-105. 



48 STATISTICS OF INCOME FOR 19 43, PART 1 

Additional data regarding tax forgiveness are tabulated in the 
table on pp. 50-59. Returns included in this tabulation are (1) 
returns which show a tax on 1942 income and also on 1943 income and 
(2) returns which show a tax for only 1 year, either 1942 or 1943, 
except that the fiscal year returns ending during July-November 
1943 are excluded. (They are not subject to the Current Tax Pay- 
ment Act of 1943.) These data are presented in a manner which 
shows the tax base on which tax forgiveness is computed, that is, by 
segregation of returns with a larger tax on 1943 income and returns 
with a larger tax on 1942 income. Returns with an equal amount of 
tax in both years are tabulated with returns showing a larger tax on 
1942 income. Returns with a tax for only 1 year are considered 
having a larger tax in the applicable year; however, such returns 
have no forgiven tax (unless the return is for a member of the armed 
forces with a larger tax in 1942, in which case the forgiveness is not 
recorded on the 1943 returns as previously explained). 

Returns with a larger tax on 1943 income and returns with a larger 
tax on 1942 income are further segregated according to the amount of 
the smaller tax liability, which amount indicates the amount of tax 
to be forgiven, as follows: smaller tax not over $50 (completely for- 
given); smaller tax over $50 but not over $67 ($50 forgiven); and 
smaller tax over $67 (75 percent forgiven). Data tabulated for each 
of these categories and for returns taxable only in 1 year show the 
1942 tax liability reported on the 1943 returns, the income and 
victory tax on 1943 income, unforgiven portioD of the smaller tax, and 
the total income and victory tax where there is a difference between 
it and the applicable tax tabulated. The summaries for returns with 
a larger tax on 1943 income and for returns with a larger tax on 1942 
income also show these data, while the summary for all returns com- 
bines the tax liability for 1942 as reported on the 1943 returns with 
the income and victory tax on 1943 income, which combination 
represents the gross tax liability for the 2 years before tax forgiveness, 
except that members of the armed forces reported the recomputed 

1942 tax which is after the special tax forgiveness attributable to 
earned net income in 1942. The gross tax liability for the 2 years of 
$22,698,666,673, compared with the total income and victory tax of 
$16,957,385,129 (which is the tax after forgiveness) shows that the 
amount of forgiven tax reported is $5,741,281,544. 

The 1942 tax reported on the 1943 returns does not equal that pub- 
lished in Statistics of Income for 1942, Part 1. There are several 
reasons for the difference (approximately 5 million dollars), chief 
among which are (1) members of the armed forces reported on their 

1943 returns the 1942 tax as recomputed, which tax is smaller than 
the tax reported on the 1942 return, (2) there are no 1943 returns for 
individuals who died during 1942, so that the 1942 tax for such indi- 
viduals is not reported, (3) members of the armed forces outside the 
United States on the due date for filing a return are automatically 
granted deferment; in such cases, a 1942 return may be in Statistics of 
Income for 1942 with no corresponding return in 1943 statistics, and 
conversely, a 1943 return giviag data on 1942 income tax may be in 
this report without a corresponding return in the 1942 statistics, 



STATISTICS OF INCOME FOR 1943, PART 1 49 

(4) fiscal year returns with income years beginning in 1942 and 
ending July through November 1943 do not show a prior year tax 
^asmuch as such returns are not subject to the Current Tax Payment 
Act^f 1943 (5) the tax credits for tax paid at source on tax-free 
Covenant hand interest and for tax paid to foreign countries are no 
deducted from the tax tabulated in Statistics of Income for 1942 but 
these credits were deducted from the 1942 tax as reported on the 1943 
returns, and (6) sampling variations may be present m the area lor 
wS estimated data are computed; for 1942, samples were used for 
Teturns with net mcome under $5,000; for 1943, samples were used 
for returns with net income under $20,000. 



50 



STATISTICS OF INCOME FOR 19 43, PART 1 






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STATISTICS OF INCOME FOR 1943, PART 1 



59 



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60 STATISTICS OF INCOME FOR 19 43, PART 1 

FAMILY RELATIONSHIP— INDIVIDUAL RETURNS WITH NET INCOME 

The summary table below, for individual returns with net income, 
shows the number of returns, amount of net income, and percentage 
of total, classified by the family relationship of the taxpayer. The 
number of returns, net income, personal exemption, credit for de- 
pendents, and income and victory tax on 1943 income, classified by 
family relationship and by net income classes, are tabulated in basic 
table 3. Basic table 9 shows the number of returns, sources of income, 
gross income, personal exemption, credit for dependents, and income 
and victory tax on 1943 income tabulated from individual returns, 
Form 1040A, by family relationship and by gross income classes. 
Individual returns with no net income are not classified by family 
relationship owing to the lack of sufficient data on which to base the 
classification. Returns, Form 1040, with net income 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, 1943, regardless of changes that may 
have occurred before or after that date. 

The five classifications for family relationship are: Joint returns of 
husbands and wives, separate returns of husbands and wives, com- 
munity property returns, returns for heads of families, and returns 
for those who are not heads of families. The community property 
returns, although separate returns of husbands and wives, are not 
included in the classification for separate returns of husbands and 
wives unless noted to that effect. Except in the case of joint returns 
of husbands and wives, returns are classified as returns of men or 
returns of women. 

The joint returns of husbands and wives are segregated to show 
those with one income reported and those with two incomes reported. 
Segregation is based on the specific exemption claimed against the 
victory tax net income. A specific exemption of $624 is allowed when 
only one income is reported and $1,248 is allowed when husband and 
wife both have income, unless the victory tax net income of one 
spouse is less than $624, in which case the total exemption is limited 
to $624 plus the victory tax net income of such spouse. 

Heads of families are individuals who, although not married, ac- 
tually support and maintaiu in one household one or more individuals 
who are closely connected with him by blood relationship, relation- 
ship by marriage, or by adoption, and whose right to exercise family 
control and provide for these dependent individuals is based upon 



STATISTICS OF INCOME FOR 1943, PART 1 61 

some moral or legal obligation. Such individuals may be over 18 
years of age. (It will be noted that the definition of dependents used 
to qualify the taxpayer as a head of family is different from the 
definition of dependents used for the purpose of determining credit 
for dependents.) Heads of families are allowed the same personal 
exemption as married persons filing a joint return. 

The community property classification is applied to returns showing 
the income of spouses divided according to the cominunity property 
laws in the States of Arizona, California, Idaho, Louisiana, Nevada, 
New Mexico, Oklahoma, Oregon, Texas, and Washington even though 
such division of income for 1943, by taxpayers residing in Oklahoma 
and Oregon, is not recognized for Federal income tax purposes and 
will be eliminated upon audit of the returns. (Revised community 
property laws were enacted in Oklahoma during 1945 and in Oregon 
during 1947 which are recognized thenceforth for Federal income 
tax purposes.) 

Every return showing community property income, regardless of 
the amount of net income, is classified as a community property 
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 community 
property income apportioned equally between husband and wife and 
the tax for each computed on the divided net incomes, the items of 
income, deductions, net income, and tax are divided to represent 
two returns which are classified as separate community property 
returns, and the net income class for each is based on one-half the 
combined community property net income reported. The return of 
a married person not reporting community property income, filed in 
the States listed above, is classified in the same manner as the return 
of a married person filed in a noncommunity State, i. e., joint returns 
of husbands and wives or separate returns of husbands or wives. 

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 (1) insufficient data in some 
returns to properly identify the returns of married persons, (2) use 
of samples as basis of estimating data, and (3) deferment of filing 
returns by members of the armed forces. 



62 



STATISTICS OF INCOME FOR 1943, PART 1 



Individual returns with net income, 1943, by sex and family relationship: Number 
of returns, net income, and percentage of total 

[For description of classifications and method of estimating data, see pp. 10-13, 106-114] 



Family relationship 



Returns 



Number 



Percent 
of total 



Net income '* 



Amount 
(thousands 
of dollars) 



Percent 
of total 



Joint returns of husbands and wives: 

Two incomes reported ^* 

One income reported 3< 

Separate returns of husbands and wives: 36 

Men - 

Women - 

Community property returns: 36 

Men 

Women 

Heads of families: 

Single men and married men not living with wives — 

Single women and married women not living with huS' 

bands 

Not heads of families: 

Single men and married men not living with wives — 

Single women and married women not living with hus 
bands 

Total individual returns with net income.. — 



6, 267, 054 
15, 964, 575 

1, 778, 379 
2, 042, 144 

955, 929 
936, 666 

1, 268, 241 

1, 658, 534 

5,421,119 

7, 313, 912 



14.41 
36.69 

4.09 
4.69 

2.20 
2.15 

2.92 

3.58 

12.46 

16.81 



16, 052, 969 
41, 270, 920 

7, 723, 044 
3, 838, 856 

3, 279, 514 
3, 167, 591 

2, 836. 538 

2, 519, 820 

8, 808, 275 

9, 712, 335 



16.18 
41.60 



7.78 
3.87 



3.31 
3.19 



2.86 
2.54 



43, 506, 553 



100. 00 



99, 209, 862 



100.00 



For footnotes, see pp. 103-105. 

NUMBER OF DEPENDENTS-INDIVIDUAL RETURNS WITH NET INCOME 

The following table shows, for individual returns with net income, 
the number of returns with and without credit claimed for dependents 
and the number of dependents for whom credit is claimed, distributed 
by income classes and by family relationship. Data are not available 
for returns with no net income because information regarding credit 
for dependents is insuflScient for accurate tabulation. The family 
relationship classification is the same as previously described except 
that in this table the community property returns are tabulated with 
the separate returns of husbands and wives. In Part I of this table, 
data for individual returns, Form 1040, are presented by net income 
classes and returns. Form 1040A, in aggregate; and, in Part II, data 
for individual returns. Form 1040A, are tabulated by gross income 
classes. In both instances, classes are identical with those in the basic 
tables of this report. 

Frequency distribution of returns by number of dependents classes 
is available only for returns in aggregate and for joint returns of hus- 
bands and wives. The five dependents classes are: One, two, three, 
four, and five or more dependents. 



STATISTICS OF INCOME FOR 19 43, PART 1 63 

A dependent for whom credit is allowed is any person (other than 
husband or wife) under 18 years of age, or incapable of self-support 
because mentally or physically defective, whose chief support is re- 
ceived from the taxpayer. However, if the taxpayer is head of a 
family only because of dependents for whom he would be entitled to 
credit under this rule, credit is allowed for each of such dependents 
except one. The amount of credit for dependents, tabulated elsewhere 
in this report, is $350 each if Form 1040 is filed, or $385 each if Form 
1040 A is filed. 

On returns. Form 1040A, the number of dependents for which credit 
is claimed is determined as of July 1, 1943, without regard to any 
change that occurred during the taxable year in the taxpayer's status 
with respect to dependents. On returns. Form 1040, the number of 
dependents for which credit is claimed includes dependents who re- 
ceived their chief support from the taxpayer for only a part of the year. 
In such instances, the taxpayer apportions the credit according to the 
number of months for which the chief support was rendered. 

It can be determined from this tabulation that the 43,506,553 
individual returns with net income represent a minimum coverage 
of 101,151,758 persons. Each of the 43,506,553, returns represents one 
person and a total of 32,586,801 dependents are reported thereon. 
The joint returns include 22,231,629 wives, who are not considered 
dependents; and each of the 2,826,775 heads of families had at least one 
dependent excluded. Thus, a minimum of 101,151,758 persons are 
covered by the individual returns with net income. Actually a greater 
number of persons are covered because of (a) dependents over 18 years 
of age, not mentally defective, for whom credit cannot be claimed, and 
(6) dependents born subsequent to July 1, 1943, to married persons 
filing Form 1040A. (The 215,485 individual returns with no net in- 
come, which are not included in this tabulation, represent a like 
number of persons as well as an unknown number of wives and 
dependents.) 



64 



STATISTICS OF INCOME FOR 1943, PART 1 



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STATISTICS OF INCOME FOR 1943, PART 1 



69 



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STATISTICS OF INCOME FOR 1943, PART 1 



71 



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STATISTICS OF INCOME FOR 1943, PART 1 



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STATISTICS OF INCOME FOR 19 43, PART 1 



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STATISTICS OF INCOME FOR 1943, PART 1 



75 



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76 STATISTICS OF INCOME FOR 1943, PART 1 

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, wages, etc.," and "Other income," tab- 
ulated for returns, Form 1040 A, are gross amounts. Cividends, in- 
terest, and annuities being reported in one sum on Form 1040 A, can- 
not be tabulated in their proper sources inasmuch as none can be 
separated; therefore, the combined amount is tabulated as other in- 
come. 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 specific deduction or in other deduc- 
tions. 

Deductions are reported only on returns, Forms 1040 and 1041. A 
deduction for contributions, for medical expenses, or for a net loss 
from sales of capital assets is allowable only in the evient that it meets 
specified limitations involving a net income computation as explained 
subsequently in the descriptions of these deduction items. Where 
the result of the computation is a deficit, the deduction is not allow- 
able. However, for purposes of this report, the returns are not 
edited to ascertain whether or not these deductions conform to the 
specified limitation and there are some instances, particularly among 
returns with no net income, where the amount reported exceeds the 
limitation. 

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 tabulated by net income classes in basic table 4, which also presents 
the composite aggregate for the taxable individual and fiduciary re- 
turns, Forms 1040 and 1041, with no net income, as well as aggregates 
for taxable and nontaxable individual returns. Form 1040 A, and for 
nontaxable individual returns, Form 1040, with no net income. Data 
similar to those in basic table 4, are tabulated separately for individual 
returns and for taxable fiduciary returns in basic tables 4-A and 4-B, 
respectively. Basic table 9 shows the sources of income reported on 
individual returns. Form 1040 A, tabulated by taxable and nontaxable 
returns and by size of gross income. 

A frequency distribution for "Salaries, wages, etc.," may be ob- 
tained from the tabulation for patterns of income on pages 90-92, for 
"Net gain or loss from sales of capital assets" from basic tables 5 
and 5-A presenting data for such gains and losses, and for "Medical, 
dental, etc., expenses" reported on returns. Form 1040, from the text 
table on pages 101-102. 

The following table shows each source of income and deduction, as 
reported on the individual returns and on the taxable fiduciary re- 
turns, tabulated by returns with net income or with no net income. 



STATISTICS OF INCOME FOR 19 43, PART 1 



77 



Individual returns and taxable fiduciary returns, 19 43, by 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. 6-13, 

106-114] 

[Money figures in thousands of dollars] 



Sources of income and deductions 



Total 



Individual returns 



With net 
income 



With no 

net 
income " 



Taxable fiduciary 
returns 



With net 
income 



With no 

net 
income u 



Total number of returns 

Sources of income: 

Salaries, wages, etc 

Dividends from domestic and foreign cor- 
porations 38 

Interest: ^s 

Bank depasits, notes, mortgages, cor- 
poration bonds 

Partially tax-exempt Government ob- 
ligations <» 

Taxable Government obligations *i 

Annuities 

Net gain from sales of capital assets « 

Net gain from sales of property other than 

capital assets " 

Rents and royalties (profit)" 

Business profit « 

Partnership profit ^' 

Income from fiduciaries " 

Other income *^ 

Total income 

Deductions: 

Net loss from sales of capital assets " 

Net loss from sales of property other than 

capital assets *^ . 

Business loss « 

Partnership loss *' 

Contributions so 

Interest paid si 

Taxes paid si 

Losses from fire, storm, shipwreck, etc., or 

theft SI 52 

Medical, dental, etc., expenses S3 

Other deductions s* 

Total deductions 

Amount distributable to beneficiaries 

Net income or deficit 



43,819.194 



43, 506. 553 



215, 485 



95, 903 



82, 754, 673 
3, 105, 230 

807, 636 

85, 773 

77, 325 

126, 829 

892, 530 

78, 421 

1, 880, 444 

11, 086, 508 

5, 152. 861 

839, 394 

592. 851 



82, 713, 697 
2, 751, 284 

732, 655 

76, 577 
65, 130 
125, 113 
785, 156 

76,254 

1, 779, 761 

11,018,336 

5, 093, 021 

818, 005 

579, 223 



40, 975 
28, 550 

9,597 

903 

892 

1,716 

9,814 



33, 052 

22, 657 

15, 124 

5,453 

1,435 



318, 401 



63, 893 

8,173 
11, 152 



97, 238 

1,445 
65,844 
45, 359 
44, 576 
15, 795 
12, 001 



107, 480, 475 



106, 614, 214 



170,866 



683, 876 



203, 151 

123, 972 

373. 845 

60. 517 

1, 836, 006 

1, 065. 600 

2, 147, 179 

139, 970 

799. 573 

1,116,782 



189, 718 

74, 124 
213, 394 

41, 361 
1, 830, 363 
1, 038, 883 
2, 108, 792 

118, 355 

785. 047 

1, 004, 315 



10, 065 

48, 778 
159,363 
18, 761 
5,643 
17. 224 
20, 393 

21,615 
14, 526 
80, 182 



2,928 

1,008 

1,072 

354 



8,286 
16, 809 



31, 077 



7, 866, 595 
254, 597 



7. 404, 352 



396, 550 



61, 534 
246, 576 



2« 99, 359, 282 



99, 209, 862 



19 225, 683 



375, 766 



1,253 



6,996 



120 
150 



322 

24 
1,787 
156 
140 
140 
193 



11, 519 



440 

63 
16 

42 



1,207 
1,185 



1,207 



4,160 
8,022 



"663 



For footnotes, see pp. 103-105. 



Salaries, wages, etc., reported on individual returns include salaries, 
wages, fees, bonuses, commissions, compensation of officers and em- 
ployees of State and local governments or any agency or instrumen- 
tality thereof, as well as pensions and retirement pay upon which a 
tax is withheld. Military and naval personnel exclude from gross 
income compensation not exceeding $1,500 for active service during 
the war in the military or naval forces of the United States or the 
other United Nations. The compensation tabulated in this report 
for individuals and partners who received during the taxable year 
compensation or back pay for personal services, covering 36 calendar 
months or more, is the proportionate amount which would have been 
reported on the return for 1943 if the compensation had been received 



78 STATISTICS OF INCOME FOR 1943, PART 1 

in equal portions in each of the years for which the personal service 
was rendered. According to section 107 of the Internal Revenue 
Code as amended, the tax attributable to such compensation and 
back pay 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 1943 is the portion to which 1943 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 Jrom domestic and foreign corporations include dividends 
on share accounts in Federal savings and loan associations issued on 
or after March 28, 1942, but exclude such dividends on prior issues 
and dividends of all kinds received through partnerships and 
fiduciaries. 

Interest on bank deposits, notes, mortgages, and corporation bonds is 
the interest received or accrued from these sources, but unlike last 
year, the amortizable bond premium for the taxable year on corpo- 
ration bonds is not deducted, even though the taxpayer elected to 
report on that basis. (The deduction is reported in other deductions.) 

Partially tax-exempt interest is that received on certain Government 
obligations issued prior to March 1, 1941, namely, United States sav- 
ings bonds and Treasury bonds owned in principal amount over 
$5,000 and obligations of instrumentalities of the United States other 
than Federal land banks, Federal intermediate credit banks, or joint 
stock land banks. Unlike last year, this item includes dividends on 
share accounts in Federal savings and loan associations issued prior 
to March 28, 1942, which are also partially tax-exempt. The re- 
ported amount, which also includes such interest and dividends re- 
ceived through partnerships and fiduciaries, is not subject to normal 
tax or victory tax. The deduction for amortizable bond premium 
for the taxable year has been deducted from the interest received 
where the taxpayer elects to report on that basis. 

Taxable interest on Government obligations is that received on 
Treasury notes issued on or after December 1, 1940, United States 
savings bonds, and other obligations of the United States or any 
instrumentality thereof issued on or after March 1, 1941. The re- 
ported amount excludes such interest received through partnerships, 
estates, and trusts, and it has no exemption from the income tax or 
victory tax. The amortizable bond premium has been deducted 
where the taxpayer elects to report on that basis. 

Annuities reported as income on individual returns 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 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 Jrom sales of capital assets is the amount reported 
for the computation of net income whether or not the alternative tax 
is imposed. It is a combination of net short- and long-term capital 



STATISTICS OF INCOME FOR 1943, PART 1 79 

gain and loss the computation of which includes the net capital loss 
carried over from 1942. If the combination of net short- and long- 
term capital gain and loss and the carry-over results in a net gain, 
the amount thereof is included in total income; if the combination 
results in a net loss the deduction for the current year is limited to the 
net loss, or to $1,000, or to the net income computed without regard 
to capital gains or losses, whichever is smallest. The allowable de- 
duction may consist wholly of current year capital loss; or wholly of 
carry-over; or partly of current year capital loss and partly of carry- 
over, depending on the circumstances. Certain details of the net 
gain and net loss from sales or exchanges of capital assets are shown 
in basic tables 5 and 5-A and are discussed on pp. 98-100. 

The term "capital assets" 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 1 year from date of 
issue, or (5) real property used in trade or business. 

For the purpose of computing net gain or loss from sales or exchanges 
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 short- and long-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 loss resulting from the 
sale or exchange of a capital asset held for not more than 6 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 6 months, and 50 percent of the 
recognized gain or loss thereon is taken into account in computing 
net long-term capital gain or loss. 

Under certain circumstances, property used in trade or business, 
which is not a capital asset (defined in (3) and (5) above) 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 6 months. If the recognized gains from the sales or 
exchanges and from the involuntary conversions (through seizure, 
condemnation, destruction, or fire) of property in this category plus 
the recognized gains from involuntary conversions of any capital 
assets held more than 6 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. 

If bonds in registered or coupon form and corporate stocks become 
worthless during the year and are capital assets, the loss therefrom is 
considered as from the sales or exchanges of capital assets; also, a 



80 STATISTICS OF INCOME FOR 19 43, PART 1 

nonbusiness debt which becomes totally worthless within the year is 
considered a loss from the sale of a capital asset held not more than 
6 months; and certain distributions under employees' trust plans, 
as specified under section 165(b), to the extent that the distributions 
exceed the amount contributed by the employee, are considered a 
gain from the sale or exchange of a capital asset held more than 6 
months. 

The amounts reported as net gain or loss from sales of capital assets 
include the net short- and long-term capital gain and loss to be taken 
into account from partnerships and common trust funds. The net 
gain from sales of capital assets is not subject to the victory tax, 
neither is the net loss therefrom deductible in computing the victory 
tax net income. 

Net gain or loss from sales of property other than capital assets is the 
net gain or loss from sales or exchanges of: Property used in trade or 
business of a character which is subject to the allowance for depreci- 
ation; 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 1 
year from date of issue; and real property used in the trade or business 
of the taxpayer. 

Rents and royalties are, in general, the net profits received from these 
sources. Depreciation, repairs, interest, taxes, and other expenses, 
insofar as the instructions on the return are observed by taxpayers, 
have been deducted from the gross rent received, and depletion from 
the gross royalties received. The net loss reported from these sources 
is tabulated in other deductions. 

Business profit or business loss is the current year net profit or loss 
from business or profession, 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 proprietors who 
have Government contracts report a deduction with respect to 
amortization of emergency facilities based on a period of 60 months, 
provided the prescribed election is made. Compensation of the pro- 
prietor is not allowed as a deduction. The net operating loss deduc- 
tion is not taken as a business deduction; however, it is an allowable 
deduction against total income and is reported on the return in other 
deductions. The business activity of sole proprietors for 1943 is classi- 
fied by industrial groups in the text table on pages 95-96. 

Partnership profit or partnership loss, reported on the income tax 
return of the partner, excludes partially tax-exempt interest on Govern- 
ment 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 also 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 obli- 
gations. In computing partnership profit or loss, charitable contri- 
butions are not deductible nor is the net operating loss deduction 
allowed. However, the pro rata shares of contributions and of 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. 



STATISTICS OF INCOME FOR 1943, PART 1 81 

Income from fiduciaries, reported on the income tax return of the 
beneficiary, excludes partially tax-exempt interest on Government 
obligations and dividends on share accounts in Federal savings and 
loan associations issued prior to March 28, 1942, both of which are 
reported in the schedule for interest on Government obhgations. 
The net operating loss deduction is allowed to estates and trusts and 
is deducted in computing the income to be distributed by the fiduciary. 

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

Total income in this report is the sum of the positive amounts re- 
ported under "Income" on the returns and tabulated as "Sources of 
income." Net gain from sales or exchanges of capital assets is in- 
cluded 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 coniputing the 
amount of capital gain reported in total income is described under 
that source. 

Contributions are those made by individuals filing Form 1040, to 
organizations created or organized in the United States or possessions 
thereof, or under the law of the United States, or of any State, Terri- 
tory, or possession of the United States, and operated for religious, 
charitable, scientific, literary, educational, or public purposes. Indi- 
viduals who are members 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 paid exclude (1) taxes assessed against local benefits, (2) 
Federal income taxes, (3) estate, inheritance, legacy, succession, and 
gift taxes, (4) taxes imposed upon the taxpayer'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 schedules 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 are those 
not compensated for by insurance or otherwise, tabulated from indi- 
vidual returns. Form 1040, and exclude amounts reported in schedules 
for business or profession and for rents and royalties. Similar losses 
allowed on fiduciary returns. Form 1041, are reported in other deduc- 
tions. 

Medical, dental, etc., expenses are allowed as a deduction 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, hi& 



82 STATISTICS OF INCOME FOR 1943, PART 1 

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 such expenses 
in excess of 5 percent of the net income computed without regard to 
this deduction. The maximum deduction on a joint return of hus- 
band and w:ife or on a return of the head of a family is $2,500, and for 
all other individuals, $1,250. On pages 101-102 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 
reported a deduction for this expense. 

Other deductions include certain bad debts ; amortizable bond pre- 
mium on corporation bonds; net operating loss deduction due to the 
unabsorbed net operating loss of the two preceding taxable years 
from business, partnership, and common trust fund; expenses incurred 
for the production of taxable income or for the management and main- 
tenance of property held for the production of taxable income; the 
net loss from rents and royalties reported in sources of income ; alimony 
paid reported on individual returns; losses from fire, storm, shipwreck, 
etc., reported on fiduciary returns; 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. 

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 specific deduction or to other 
deductions. The net loss from sales or exchanges of capital assets 
included in total deductions does not exceed $1,000 or the net income, 
whichever is smaller. The method of computing this loss is described 
on page 79. 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 beneficiaries tabulated from taxable fiduciary 
returns. Form 1041, is a deduction allowed in computing the net income 
of estates and trusts, consisting of (1) a deduction without limitation, 
in lieu of the deduction allowed individuals, for amounts paid to or 
permanently set aside for organizations operated exclusively for reli- 
gious, charitable, scientific, literary, educational, or public purposes, 
and (2) the amount of income for the taxable year which is to be dis- 
tributed currently to beneficiaries and the amount to be held or dis- 
tributed as the court may direct. Such distributable amounts, not 
taxable to the fiduciary, are to be included in computing the net in- 
come of the beneficiary whether actually distributed or not. Conse- 
quently, 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 re- 
ported in "Income from fiduciaries" except that partially tax-exempt 
interest on Government obligations and dividends on share accounts 
in Federal savings and loan associations are reported apart in order 



STATISTICS OF INCOME FOR 1943, PART 1 



83 



that they may be excluded, along with other similar items, for normal 
tax purposes. Thus, in tables showing composite data from individual 
returns and taxable fiduciary returns, there is some duplication in 
these sources and in "Total income," insofar as they were distributa- 
ble from taxable fiduciary returns. However, the duphcation 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 $20,000 are estimated on the basis of samples, and 
(3) data are not tabulated from returns of (a) charitable organiza- 
tions, (6) nonresident aliens not engaged in trade or business within 
the United States, or (c) nontaxable fiduciaries some of which show 
an amount distributable to beneficiaries (individuals or fiduciaries) 
whose returns are included in this report, while other nontaxable 
fiduciary returns may show the receipt of an amount distributable 
from the taxable fiduciary returns which are tabulated in this report. 
The following table, prepared from individual returns exclusively, 
shows, for a limited number of net income classes, the sources of in- 
come, total income, deductions, and net income, followed by a per- 
centage distribution based on total income. 

Individual returns, 1943; 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 

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

pp. 6-13, 106-114] 
[Net income classes and money figures in thousands of dollars] 





Number of 
returns 


Sources of income 




Salaries, 
wages, etc. 


Dividends 
from do- 
mestic and 
foreign 
corpora- 
tions 38 


Interest 3» 




Bank de- 
posits, 
notes, 
mortgages, 
corporation 
bonds 


Government obligations 




Partially 
tax-ex- 
empt *" 
(subject to 
surtax only) 


Taxable " 
(subject to 
normal tax, 
surtax, and 
victory tax) 


Returns with net income: 

Form 1040A '« (est.) 

Form 1040: 

Under 5 (est.) 

5imder 10 (est.) 

lOimder 15 (est.) 

15under 20 (est.) 

20 under 25_ 


20, 341, 523 

21, 563, 402 

1, 099, 577 

230, 655 

100, 714 

53, 630 

84, 782 

24, 867 

4,408 

2,294 

439 

214 

48 


30, 903, 272 

44, 075, 894 

4, 101, 482 

1, 094, 667 

624, 267 

418, 071 

897, 424 

423, 139 

95, 519 

59, 769 

12, 947 

6,143 

1,103 


(66) 

682, 428 

409, 946 

253, 269 

185, 028 

141, 527 

410, 093 

306, 783 

119, 149 

110, 646 

44, 710 

49, 964 

37, 742 


(55) 

382, 360 

122, 440 

57, 918 

36, 843 

25, 886 

57, 577 

29, 077 

8,633 

6,910 

2,511 

1,766 

734 


(66) 

30, 390 
12, 156 
6,849 
5,019 
3,478 
9,108 
5,521 
1,117 
1,229 
1,540 
144 
27 


(55) 

22, 884 
9,301 
5,621 
4,189 
3,158 


25 under 50- . 


8,843 


50 under 100 


5,809 


100 under 150 


1,973 


150imder300 


1,805 


300imder500 


783 


500 under 1,000 

1,000 and over 


611 
153 


Total 


43, 506, 553 
215, 485 


82, 713, 697 
40, 975 


2, 751, 284 
28, 550 


732, 655 
9,597 


76, 577 
903 


65, 130 


Returns with no net income '2 
(est.) 


892 


Grand total, indi- 
vidual returns 


43,722,038 


82, 754, 673 


2, 779, 833 


742, 252 


77, 480 


66,022 



For footnotes, see pp. 103-105. 



84 



STATISTICS OF INCOME FOR 194 3, PART 1 



Individual returns, 1943; returns with net income hy 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 estimating data, see 

pp. 6-13, 106-114] 
[Net income classes and money figures in thousands of dollars] 



Net income classes 



Returns with net income: 

Form 1040A » (est.) 

Form 1040: 

Under 5 (est.) 

5 under 10 (est.) 

10 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 50 

50 under 100 : 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1,000 and over 

Total 

Returns with no net income 12 (est.) 

Grand total, individual returns 



Sources of income — Continued 



Aimuities 



(65) 

88,083 

13, 937 

6,256 

3,777 

2,298 

5,403 

3,281 

934 

654 

283 

141 

64 



125, 113 
1,716 



126, 829 



Net gain 

from sales 

of capital 

assets « 



200, 576 
116,633 
64, 428 
45, 899 
32, 285 
93, 278 
69, 012 
36, 180 
43, 188 
21,410 
39, 108 
23,160 



785, 156 
9,814 



794, 970 



Net gain 

from sales 

of property 

other than 

capital 

assets " 



54,221 

11,286 

4,084 

2,061 

1,309 

2,230 

704 

111 

144 



26 



76, 952 



Rents and 

royalties ** 

(profit) 



1,194,337 

249, 230 

96, 947 

57, 341 

35,528 

77, 654 

37, 694 

11, 774 

13, 433 

2,642 

1,270 

1,911 



1, 779, 761 
33, 052 



1, 812, 813 



Net income classes 



Sources of income— Continued 



Business 
profit <' 



Partner- 
ship 
profit *s 



Income 
from fidu- 
ciaries " 



Other 
income* 



Total 
income 



Returns with net income: 
Forml040Ai5 (est.)... 
Form 1040: 

Under 5 (est.) 

5 under 10 (est.)... 
10 under 15 (est.).. 
15 under 20 (est.).. 

20imder 25 

25 under 50 

sounder 100 

100 under 150 

150 under 300 

300imder500 

500 under 1,000 

1,000 and over 



Total 

Returns with no net income 12 (est.) . 



Grand total, individual returns. 



6, 470, 491 

1, 903, 710 

802, 714 

453, 809 

288, 624 

597, 462 

285, 933 

88, 427 

79, 478 

24, 874 

14, 975 

7,839 



11, 018, 336 
22, 657 



11, 040, 994 



1, 125, 820 
905, 599 
569, 594 
409, 559 
299, 806 
824, 916 
544, 555 
180, 460 
142, 897 
52, 290 
23,276 
14, 250 



169, 594 

127, 876 

74, 429 

56, 797 

44, 095 

125, 008 

93, 805 

38, 381 

39, 006 

18,711 

22, 889 

7,414 



183, 141 

279, 173 

49, 739 

16, 129 

11,526 

7,507 

16, 529 

8,443 

2,672 

2,090 

1,413 

857 

4 



31, 086, 41 

54, 776, 249 

8, 033, 334 

3, 052, 905 

1,896,115 

1, 303, 572 

3, 125, 525 

1, 813, 757 

585, 329 

501, 251 

184, 124 

161,212 

94, 427 



5, 093, 021 
15, 124 



818, 005 
5,453 



579, 223 
1,435 



106, 614, 214 
170, 866 



5, 108, 145 



823, 459 



106, 785, 080 



For footnotes, see p. 103-105. 



STATISTICS OF INCOME FOR 1943, PART 1 



85 



Individual returns, 194S; 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 estimating data, see 

pp. 6-13, 106-114] 
[Net income classes and money figures in thousands of dollars] 





Deductions 


Net income classes 


Net loss 
from sales 
of capital 
assets " 


Net loss 
from sales 

of prop- 
erty other 
than 

capital 

assets " 


Business 

loss « 


Partner- 
ship 
loss" 


Contribu- 
tions '1 


Interest 
paid 51 


Taxes 
paid " 


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
















Form 1040: 

Under 6 (est.) 

5 under 10 (est.) 

10 under 15 (est.) 

15 under 20 (est.) 

20 under 25 


115, 081 

32, 890 

14, 182 

7,740 

5,077 

9,689 

3,718 

783 

401 

100 

49 

7 


41,837 

11, 010 

4,358 

3,805 

1,968 

5,395 

2,980 

990 

851 

270 

154 

506 


122, 762 
24, 101 
12, 625 
7,778 
6,498 
17, 043 
11,154 
3,531 
3,678 
1,301 
1,474 
1,450 


18, 599 

7,199 

3,304 

1,806 

1,627 

3,509 

2,765 

1,038 

680 

613 

219 

1 


1,382,878 
166, 855 
58, 963 
36, 910 
25, 698 
63, 634 
43, 540 
17, 188 
15, 539 
6,661 
7,604 
4,891 


817, 173 

103, 405 

33, 781 

19, 359 

12, 459 

26, 855 

13, 819 

5,556 

3,907 

1,313 

916 

341 


1, 549, 392 

210, 631 

79,249 

50, 117 

35, 587 


25 under 50 


86, 992 


sounder 100 


52, 390 


100 under 150 


17, 708 


150 under 300 


15, 557 


300 under 500 


4,924 


500 under 1,000 

1,000 and over... 


3,911 
2,332 


Total 

Returns with no net income 12 
(est.)... 


189, 718 
10, 065 


74, 124 

48, 778 


213,394 
159, 363 


41, 361 
18, 761 


1, 830, 363 
5.643 


1, 038, 883 
17, 224 


2, 108, 792 
20, 393 








Grand total, indi- 
vidual returns 


199, 783 


122,901 


372, 757 


60, 122 


1, 836, 006 


1, 056, 107 


2, 129, 185 



Net income classes 



Deductions— Continued 



Losses 

from fire, 

storm, 

etc. 51 52 



Medical, 
dental, 
etc., ex- 
penses 53 



Other 
deduc- 
tions 5« 



Total de- 
ductions 



Net income 



Returns with net income: 
Forml040Ai5 (est.).. 
Form 1040: 

Under 5 (est.) 

5 under 10 (est.) . . 
10 under 15 (est.). 
15 under 20 (est.). 

20 under 25 

25imder 50 

sounder 100 

100 under 150 

150 under 300 

300 under 500 

500 imder 1,000.. - 
1,000 and over 



Total 

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



Grand total, individual returns. 



99, 127 

10, 178 

2,742 

1,378 

979 

2,015 

1,159 

379 

227 

94 

77 

1 



118, 355 
21,615 



139, 970 



725, 331 

39, 590 

9,630 

4,106 

2,216 

3,431 

635 

74 

31 

3 

1 



726, 763 
98, 299 

42, 743 
26, 116 
17,123 

43, 590 
24, 903 

9,201 
8,349 
3,163 
2,771 
1,292 



5, 598, 943 

704, 157 

261, 580 

159, 115 

109, 233 

262, 154 

157, 064 

56, 448 

49, 219 

18, 442 

17, 176 

10,823 



785, 047 
14, 526 



1, 004, 315 
80, 182 



7, 404, 352 
396, 550 



31, 086, 413 

49, 177, 306 
7, 329, 177 
2, 791, 325 

1, 737, 001 
1,194,339 

2, 863, 371 
1, 656, 694 

528, 882 
452, 032 
165, 682 
144, 036 
83, 605 



99, 209, 862 
" 225, 683 



799, 573 



1, 084, 497 



7, 800, 902 



20 98, 984, 178 



For footnotes, see pp. 103-105. 



86 



STATISTICS OF INCOME FOR 19 43, PART 1 



Individual returns, 19 43; returns with net income by net income classes and returns 
with no net income in aggregate: Percentage distribution of soxirces of income, 
deductions, and net income, based on total income 

[For description of items and classiflcations, and methods of tabulating and estimating data, see pp. 6-13. 

106-114] 



Net income classes 
(Thousands of dollars) 



Sources of income 



Salaries, 
wages, etc. 



Dividends 

from 

domestic 

and foreign 

corpo- 
rations 38 



Interest " 



Bank 
deposits, 
notes, 
mortgages, 
corpo- 
ration 
bonds 



Government obligations 



Partially 

tax- 
exempt " 
(subject to 

surtax 

only) 



Taxable « 
(subject to 
normal 
tax, sur- 
tax, and 
victory 
tax) 



Returns with net income: 

Forml040An (est.) 

Form 1040: 

Under 5 (est.) 

Sunder 10 (est.) 

10 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 50 

50 under 100 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1,000 and over 

Total 

Returns with no net income '2 (est.) 

Grand total, individual returns 



99.41 

80.46 
51.06 
35.86 
32.92 
32.07 
28.72 
23.33 
16.32 
11.92 
7.03 
3.81 
1.17 



(85) 

1.25 

5.10 

8.30 

9.76 

10.86 

13.12 

16.91 

20.35 

22.07 

24.28 

30.99 

39.97 



(») 



(55) 



(55) 



0.70 
1.53 
1.90 
1.94 
1.98 
1.84 
1.60 
1.47 
1.38 
1.36 
1.09 
.78 



0.06 
.15 
.22 
.26 
.27 
.29 
.30 
.19 
.24 
.84 
.09 
.03 



0.04 
.12 
.18 
.22 
.24 
.28 
.32 
.34 
.36 
.43 
.38 
.16 



77.58 
23.98 



2.58 
16.71 



.69 
5.62 



.06 
.52 



77.50 



.07 





Sources of income— Continued 


Net income classes 
(Thousands of dollars) 


Annuities 


Net gain 

from sales 

of capital 

assets " 


Net gain 

from sales 

of property 

other than 

capital 

assets *' 


Rents and 

royalties « 

(profit) 


Returns with net income: 

Form 1040A is (est.) 


(56) 

0.16 
.17 
.20 
.20 
.18 
.17 
.18 
.16 
.13 
.15 
.09 
.07 








Form 1040: 

Under 5 (est.) - 


0.37 

1.45 

2.11 

2.42 

2.48 

2.99 

3.81 

6.18 

8.62 

11.63 

24.26 

24.52 


0.10 
.14 
.13 
.11 
.10 
.07 
.04 
.02 
.03 
.01 
.04 
.03 


2.18 


Sunder 10 (est.)- - - 


3.10 


10 under 15 (est.) , - 


3.18 


15 under 20 (est.) 


3.03 


20 under 25 


2.72 


25 under 50.. 


2.48 


50 under 100 


2.08 


100 under 150 


2.01 


150 imder 300 


2.68 


300 under 500 


1.43 


500 under 1,000 


.79 


1,000 and over 


2.02 






Total 


.12 
1.00 


.74 
5.74 


.07 
.41 


1.67 


Returns with no net income '^ (est.) 


19.35 








.12 


.74 


.07 


1.70 







For footnotes, see pp. 103-105. 



STATISTICS OF INCOME FOR 1943, PART 1 



87 



Individual returns, 194S; returns with net income by net income classes and returns 
with no net income in aggregate: Percentage distribution of sources of income, 
deductio7is, and net income, based on total income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13 

106-114] 



Net income classes 
(Thousands of dollars) 



Sources of income — Continued 



Business 
profit <5 



Partner- 
ship 
profit " 



Income 

from 

fiduciaries <' 



Other 
income " 



Total 
income 



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

Under 5 (est.) 

5 under 10 (est.).. 
10 under 15 (est.). 
15 under 20 (est.) _ 

20 under 25 

25 under 50 

sounder 100 

100 under 150 

, 150 under 300 

300 under 500 

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



11.81 
23.70 
26.29 
23.93 
22.14 
19.12 
15.77 
15.11 
15.86 
13.51 
9.29 
8.30 



2.05 
11.27 
18.66 
21.60 
23.00 
26.39 
30.02 
30.83 
28.51 
28.40 
14.44 
15.09 



0.31 

1.59 
2.44 
3.00 
3.38 
4.00 
5.17 
6.56 
7.78 
10.16 
14.20 
7.85 



0.59 

.51 

.62 
.53 
.61 
.58 
.53 
.47 
.46 
.42 
.77 
.53 
.01 



100.00 

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



Total 

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



10.33 
13.26 



4.78 
8.85 



.77 
3.19 



100. 00 
100. 00 



Grand total, individual returns. 



4.79 



100.00 





Deductions 


Net income classes 
(Thousands of dollars) 


Net loss 

from 

sales of 

capital 

assets 49 


Net loss 

from 

sales of 

property 

other 

than 

capital 

assets « 


Business 
loss " 


Partner- 
ship loss « 


Contri- 
butions '" 


Interest 
paid " 


Returns with net income: 

Form 1040A " (est.) 














Form 1040: 

Under 5 (est.) 


0.21 

.41 
.46 
.41 
.39 
.31 
.21 
.13 
.08 
.05 
.03 
.01 


0.08 
.14 
.14 
.20 
.15 
.17 
.17 
.17 
.17 
.15 
.09 
.64 


0.22 
.30 
.41 
.41 
.50 
.55 
.62 
.60 
.73 
.71 
.91 

1.53 


0.03 
.09 
.11 
.09 
.12 
.11 
.15 
.18 
.14 
.33 
.13 
(") 


2.52 
2.08 
1.93 
1.95 
1.97 
2.04 
2.40 
2.94 
3.10 
3.62 
4.72 
5.18 


1.49 


5 under 10 (e.st,) 


1 29 


10 under 15 (est.) 


1 11 


15 under 20 (est.) 


1.02 


20 under 25 


.96 


25 under 50 


86 


SO under 100- 


76 


lOOimder 150 


.95 


150 under 300 


.78 


300 under 500 


.71 


500 under 1,000 „ 


.57 


1,000 and over 


.36 






Total. - 


.18 
•5.89 


.07 
28.55 


.20 
93.27 


.04 
10.98 


1.72 
3.30 


97 


Returns with no net income 12 (est.) 


10.08 


Grand total, individual returns. 


.19 


.11 


.35 


.06 


1.72 


.99 



For footnotes, see pp. 103-105. 



88 



STATISTICS OF INCOME FOR 19 43, PART 1 



Individual returns, 1943; 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 

rFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 
■• 106-114] 



Net income classes 
(Thousands of dollars) 



Deductions — Continued 



Taxes 
paid 51 



Losses 

from fire, 

storm, 

etc. 61 " 



Medical, 

dental, 

etc., 

expenses ^ 



Other 
deduc- 
tions " 



Total 
deduc- 
tions 



Net 
income 



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

Under 5 (est.) 

Sunder 10 (est.)... 
10 under 15 (est.).. 
15 under 20 (est.).. 

20 under 25 

25 under 50 

50imder 100 

100 under 150 

150 under 300 

300 under 500 

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



2.83 
2.62 
2.60 
2.64 
2.73 
2.78 
2.89 
3.03 
3.10 
2.68 
2.43 
2.47 



.18 
.13 
.09 
.07 
.08 
.07 
.06 
.06 
.05 
.05 
.05 



(■') 



1.33 
.49 
.32 
.22 
.17 
.11 
.03 
.01 
.01 

(") 

(") 



1.33 
1.22 
1.40 
1.38 
1.31 
1.39 
1.37 
1.57 
1.66 
1.72 
1.72 
1.37 



10.22 
8.77 
8.57 
8.39 
8.38 
8.39 
8.66 
9.64 
9.82 
10.02 
10.65 
11.46 



100. 00 

89.78 
91.23 
91.43 
91.61 
91.62 
91.61 
91.34 
90.36 
90.18 
89.98 
89.35 
88.54 



Total 

Returns with no net income 



(est.) 

Grand total, individual returns. 



1.98 
11.93 



.11 
12.65 



.94 
46.93 



6.94 
232.08 



93.06 



1.02 



7.31 



92.69 



For footnotes, see pp. 103-105. 



PATTERNS OF INCOME 



Individual returns are segregated into patterns of income based 
on the original source of income, that is, whether the income is from 
salaries and/or from other income, and also on the amount of income 
from other sources. Income from other sources includes dividends, 
interest, annuities, and profits from business, from rents and royal- 
ties, and from capital gain, as well as any other taxable income. 
The six selected patterns are: salaries, wages, etc., only; salaries, 
wages, etc., and less than $100 other income; salaries, wages, etc., 
and $100-$200 other income; salaries, wages, etc., and $200-$500 
other income; salaries, wages, etc., and $500 or more other income; 
and income solely from sources other than salaries, wages, etc. 

Of the 43,722,038 returns filed by individuals for the current year, 
31,051,002, or 71.0 percent, of the returns show salaries or wages as 
the only source of income; 5,462,942 returns, or 12.5 percent, show 
the entire income to be from sources other than salaries and wages; 
and the remainder of the returns show a combination of salaries and 
other income. 



STATISTICS OF INCOME FOR 1943, PART 1 



89 



Income from — 



Number of 
returns 



Percent of 
total 



Salaries, wages, etc., only 

Salaries, wages, etc., and less than $100 other income 

Salaries, wages, etc., and $100-$200 other income 

Salaries, wages, etc., and $200-$500 other income 

Salaries, wages, etc., and $500 or more other income 

Income solely from sources other than salaries, wages, etc 

Total 



31,051,002 
2, 796, 643 
988, 875 
],.380, 170 
2, 042, 400 
5, 462, 942 



43, 722, 038 



71.02 
6.40 
2.26 
3.16 
4.67 

12.49 



100. 00 



In the following table, frequency of returns in each of the selected 
patterns of income are tabulated by detailed income classes: In Part 
I, for all returns, the number of returns, Form 1040 A, is in aggregate 
and the number of returns, Form 1040, is by net income classes; in 
Part II, for returns. Form 1040 A, the number of returns is by gross 
incoiue classes. No data with respect to the amount of salaries, 
wages, etc., or the amount of other income are available for the selected 
""■ ' rns. 



758454—50- 



90 



STATISTICS OF INCOME FOR 1943, PART 1 



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STATISTICS OF INCOME FOR 19 43, PART 1 



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STATISTICS OF INCOME FOR 1943, PART 1 93 

SOLE PROPRIETORSHIPS 

The net profit and the net loss from business or profession are 
tabulated as a source of income and as a deduction, respectively, by- 
net income classes, for individual returns in basic table 4-A ; for taxable 
fiduciary returns in basic table 4-B; and for composite data from in- 
dividual returns and taxable fiduciary returns in basic table 4. 

Data for business reported on individual returns. Form 1040, are 
estimated from samples of returns with net income under $20,000 and 
for returns with no net income, while data for returns with $20,000 
and over net income are tabulated from each return. Explanation of 
samples used and method of estimating data is given on pages 106-1 14. 

Returns were filed by 5,120,685 individuals who are sole proprietors 
of a business or profession. Total receipts of $57,951,447,316 are 
reported from these enterprises. Net profits of $11,040,993,501 are 
reported by 4,735,012 individuals from their businesses; and net 
losses of $372,757,267 are reported by 385,673 other individuals. 

In the following table, data for total receipts and for net profit or 
net loss from business or profession reported on the individual returns 
are presented by industrial groups and subgroups. Returns with net 
profit from business are tabulated separately from those with net loss 
from business; and aggregates are shown for the number of returns 
with business and for the amount of total receipts. The subgroups 
are restricted to those industries which are sufficiently large to result 
in reliable data from the standpoint of the sampling procedure em- 
ployed for 1943. The basic groups and such subgroups as are pre- 
sented in this table are comparable with those published in Statistics 
of Income for 1941. The classification of industrial activity is deter- 
mined from the nature of business as stated by the taxpayer in his 
business schedule. The number of returns with business does not 
signify the precise number of sole proprietorships because of returns; 
on which an individual reports two or more enterprises. On such 
returns, all business data are combined; but the industrial classifica- 
tion is based entirely on the enterprise which shows the largest amount 
of total receipts. 

Business data are tabulated in nine basic industrial groups some of 
which have subgroups. The tabulated totals for each of the nine 
basic groups are a complete coverage of the respective basic group, 
in aggregate as well as for returns with net profit from business and 
for returns with net loss from business. There are no subgroups 
listed for the tlu"ee basic groups — mining; construction; and nature 
of business not allocable. For each of the three basic groups — trade; 
service; and agriculture, forestry, and fishery — the listed subgroups 
comprise the total for the respective basic group; however, for the 
returns with net loss from business, data for listed subgroups are 
shown only when the number of returns therein is subject to a maxi- 
mum sampling error of less than 25 percent. The totals for the re- 
maining three basic groups — manufacturing; public utilities; and 
finance, insurance, andreal estate — are a complete coverage of these basic 
groups, but subgroups are not listed and data are not shown for listed 
subgroups when the number of returns in the subgroup is subject to 
sampling variation of more than 25 percent. Thus the listed sub- 



94 STATISTICS OF INCOME FOR 19 43, PART 1 

groups, in these cases, do not comprise the total for the respective 
basic group. 

In the two subgroups — retail trade and professional service — the 
totals are a complete coverage of these subgroups whether or not data 
in the comprising subgroups are shown. 

Subgroups are not listed and data are not shown for listed sub- 
groups where the niunber of returns therein is subject to sampling 
variations of more than 25 percent, because these data are considered 
too unreliable for general use; nevertheless, such excluded data are 
contained in the total for the respective basic group or subgroup. 

Total receipts are taken from schedule C(2), Profit (or Loss) from 
Business or Profession, Form 1040, from schedule of Farm Income and 
Expenses, Form 1040F, and from attached business schedules when 
submitted with the return. For returns with net profit from business 
for which no schedule is submitted, the amount of net profit is tabu- 
lated both as total receipts and as net profit ; for returns with net loss 
from business for which no schedule is submitted, no amount is tabu- 
lated as total receipts. In both instances, total receipts are under- 
stated by an indeterminable amount. 



STATISTICS OF INCOME FOR 1943, PART 1 



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STATISTICS OF INCOME FOR 19 43, PART 1 



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STATISTICS OF INCOME FOR 19 43, PART 1 97 

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 6. Similar data, as reported in 
schedule B, Form 1041, by fiduciaries with balance income of $5,000 
and over, are tabulated in basic table 7. Balance income is the fiduci- 
ary income before deducting the amount distributable to beneficiaries, 
and is the excess of total income over total deductions. In both 
tables, data for Government obligations and the interest 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 received 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 available for the wholly tax-exempt Government obliga- 
tions or the interest thereon. 

Partially tax-exempt Government obligations are securities the interest 
on which is subject to the surtax only. They include (1) United States 
savings bonds and Treasury bonds issued prior to Alarch 1, 1941, 
and (2) obligations of instrumentalities of the U'nited States issued 
prior to March 1, 1941, other than Federal land banks, Federal inter- 
mediate credit banks, or joint stock land banks. The amount of 
partially tax-exempt Government obligations owned includes the tax- 
payer'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 
principal amount not to exceed $5,000 of United States savings bonds 
and Treasury bonds issued prior to March 1, 1941, although included 
in the interest received, is not subject to the surtax. Interest received 
on the excess of $5,000 principal amount of these bonds is reported as 
a source of income on the face of the return and tabulated as "Partially 
tax-exempt interest on Government obligations" in basic tables 4, 
4-A, and 4-B. However, it is not possible to reconcile the amount of 
partially tax-exempt interest tabulated in the net income classes of 
$5,000 and over in basic tables 4-A and 4-B with that in tables 6 and 7, 
respectively. Partially tax-exempt interest tabulated in tables 4-A 
and 4-B is taken from the face of the return and consists of (1) the 
amount of interest subject only to surtax after deducting amortizable 
bond premium and (2) dividends on share accounts in Federal savings 
and loan associations issued prior to March 28, 1942; while partially 
tax-exempt interest shown in tables 6 and 7 is taken from the interest 
schedule before the amortization of bond premium, and is larger than 
the amount of interest to be reported on the face of the return for 
surtax purposes, inasmuch as interest reported in the schedule includes 
interest on the principal amount not exceeding $5,000, which is exempt 
from the surtax; furthermore, data in tables 6 and 7 do not include 
dividends from Federal savings and loan associations. 

Taxable Government obligations are securities the interest on which 
is subject to both the normal tax and the surtax. They include 
(1) Treasury notes issued on or after December 1, 1940, (2) United 



98 STATISTICS OF INCOME FOR 1943, PART 1 

States savings bonds and other obligations of the United States or 
any instrumentality thereof, issued on or after March 1, 1941, the 
interest upon which has 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 deducting the amortizable bond premium, and is tabu- 
lated as "Taxable interest on Government obligations" in basic 
tables 4, 4-A, and 4-B. 

The data tabulated in basic tables 6 and 7 do not represent a 
complete summary of Government obligations owned or the interest 
received thereon by individuals and taxable fiduciaries, in view of the 
fact that (a) the returns from which these data are tabulated do not 
include individual returns with net income under $5,000, or fiduciary 
returns with balance income under $5,000, and (6) the schedule for 
interest on Government obligations, from which these data are tabu- 
lated, is an informational schedule wherein the data occasionally are 
incomplete or entirely omitted. In addition, inconsistencies occur, 
such as interest reported for which no corresponding principal amount- 
owned is shown, or the principal amount owned may be reported with 
no corresponding interest shown. Bond holdings vary during the 
year; therefore, the amount of obligations reported as of the end of 
the year may include obligations on which no interest was received 
and, similarly, the interest reported may include interest on obliga- 
tions which were sold prior to the end of the year. 

NET GAIN OR LOSS FROM SALES OR EXCHANGES OF CAPITAL ASSETS 

There are 709,416 individual and taxable fiduciary returns showing 
a net gain from sales or exchanges of capital assets and 413,712 
individual and taxable fiduciary returns showing a net loss from sales 
or exchanges of capital assets. The definition of capital assets and 
the method of reporting net gain and loss from sales thereof are given 
on pp. 78-80. The amounts of net short- and long-term capital gains 
and losses, net capital loss carry-over, and net loss from sales of capital 
assets before and after the statutory limitation are shown in basic 
tables 5 and 5-A. Data in these tables are tabulated from the sum- 
mary of capital gains and losses as reported in schedule B, attached 
to Form 1040, and in schedule E, on Form 1041. In table 5, data 
are composite for individual and taxable fiduciary returns, Forms 
1040 and 1041, while data in table 5-A contain information from 
individual returns. Form 1040, only. In each tabulation, data re- 
ported on returns with a net gain from sales of capital assets are tabu- 
lated separately from data reported on returns with a net loss from 
sales of capital assets. Since the net gain or allowable loss from sales 
of capital assets is a combination of current year net gain or loss and 
the carry-over from 1942, the classification of returns with net gain 
from sales of capital assets and returns with net loss from sales of 
capital assets is based on the combined data, not on that of the current 
year alone. 

The 709,416 returns with net gain from sales of capital assets show 
a net gain from such sales amounting to $892,530,085 after the deduc- 
tion for capital loss carry-over of $19,111,827, carried over from 1942 
in accordance with the carry-over provision of the Code. 



STATISTICS OF INCOME FOR 194 3, PART 1 99 

The 413,712 returns with a net loss from sales of capital assets show 
a deduction of $203,150,627 on account of these losses. The deduction 
is only that portion of the reported net loss from sales of capital assets 
conforming to the provision of the Code which places a limitation on 
the amount to be deducted from total income. The amount allowable 
as a deduction is limited to the amount of net loss from sales of capital 
assets, or to the net income computed without regard to capital gains 
and losses, or to $1,000, whichever is smallest. The net loss from sales 
of capital assets before limitation is $462,677,888 including a capital 
loss carry-over of $150,616,853 carried over from 1942. 

The capital loss carry-over provision of the Code allows the amount 
of net capital loss (i. e., the excess of net loss from sales of capital 
assets over $1,000 or net income computed without regard to capital 
gains and losses, whichever is smaller) of any 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 amount 
exceeds the net capital gain (i. e., net gain from sales of capital assets 
plus $1,000 or net income computed without regard to capital gains 
and losses, whichever is smaller) of any subsequent year intervening 
between the year in which the net capital loss is sustained and the 
fifth succeeding year. 

The carry-over reported on the current year returns differs in two 
important respects from that reported on returns for the previous 
year. First, the carry-over reported on the 1943 returns includes 
both short- and long-term capital losses; whereas, the carry-over 
reported on 1942 returns includes only short-term capital losses; 
Second, the capital loss carry-over reported on the 1943 returns is 
shown independently of current year capital gain and loss and is 
reported in the schedule without limitation; whereas, the carry-over 
reported in the schedule on 1942 returns is limited to the net income 
of 1941, and also to the net short-term capital gain of 1942. 

The carry-over reported on the 1943 returns may or may not be 
offset by current year capital gains (short and/or long.) On returns 
showing a net gain from sales of capital assets in total income, the 
carry-over is entirely offset by current year gains ; on returns showing 
a deduction for net loss from such sales, the carry-over is in some cases 
partly offset by current year gains and in other cases the carry-over 
is not offset. The latter cases, with carry-over not offset, consist of 
returns showing only a carry-over and returns showing only a net 
loss from sales of capital assets made during the current year. Thus, 
the net loss from sales of capital assets before statutory limitation of 
$462,677,888 is partially attributable to current year net loss from 
sales of capital assets and partially attributable to that portion of the 
carry-over not offset by current year gains. The portion of net loss 
before limitation attributable to current year net loss from sales of 
capital assets and the portion attributable to the carry-over cannot 
be determined from the tabulated data nor are the components 
available. 

Depending on whether there is a carry-over and an offset on account 
of current year gains, as mentioned above, the allowable deduction 
for a net loss from sales of capital assets in some cases consists wholly 
of current year net loss from such sales; in other cases, it consists 
wholly of the prior year carry-over; and, in still other cases, the deduc- 



100 STATISTICS OF INCOIVIE FOR 1943, PART I 

tion consists partly of the current year net loss and partly of the prior 
year carry-over ; so that, after subtracting the allowable deduction of 
$203,150,627 from the net loss before statutory limitation of 
$462,677,888, the remaining net capital loss of $259,527,261 to be 
carried forward into future years is composed partly of current year 
net loss from sales of capital assets and partly of the prior year carry- 
over. The amount attributable to the current year, that is, the amount 
of net capital loss sustained in 1943 to be carried forward, is not 
available. 

As an indication of the volume of short-term gains and losses from 
sales of capital assets held 6 months or less, irrespective of long-term 
transactions or the carry-over, the total net short-term capital gains 
reported in the current year amount to $147,819,892 and the total 
net short-term capital losses to $51,548,304. The volume of net 
long-term gains and losses from sales of capital assets held more than 
6 months, to be taken into account, without regard to short-term 
transactions or the carry-over, is $808,852,242 and $305,542,953, 
respectively. These latter amounts represent one-half of the actual 
long-term gain and loss from sales of capital assets held more than 6 
months, inasmuch as only 50 percent of the recognized gain and loss 
is taken into account. 

MEDICAL AND DENTAL EXPENSES 

Data from individual returns. Form. 1040, showing a deduction for 
medical, dental, etc., expenses are tabulated below, by net income 
classes. Medical expenses are not reported on the optional returns, 
Form 1040A. The deduction for medical expenses is that for amounts 
paid during the taxable year, not compensated for by insurance or 
otherwise, for medical care of the taxpayer, his spouse, or a dependent 
and includes amounts paid for diagnosis, treatment, cure, or preven- 
tion of disease, or to alleviate a defect, amounts paid for drugs, 
nursing services, optical expenses, dentistry, expenses of X-rays, and 
surgical operations, as well as amounts paid for hospital, health, and 
accident insurance. The deduction is limited to the amount of such 
expenses in excess of an amount equal to 5 percent of the net income 
computed without this deduction; however, the maximum deduction 
is $2,500 on a joint return of husband and wife or on a return for the 
head of a family and $1,250 on returns for all other persons. 

There are 4,809,337 returns with net income showing deductions for 
medical expenses amounting to $785,047,078 and 24,857 returns with 
no net income showing deductions totaling $14,526,398. Since the 
net deficit reported on 17,594 nontaxable returns with no net income 
exceeds the amount of medical deduction reported thereon, it would 
seem that the medical expenses are erroneously reported. The medi- 
cal deduction, being based on net income computed without benefit 
of the medical expense, technically is not allowable unless there is 
such a net income. 

To determine the entire amount of medical expenses paid during 
the year by the individuals filing the 4,809,337 returns with net income 
showing deductions for medical expenses, such deductions amounting 
to $785,047,078, should be added to the net income of $11,506,533,281, 
making an income of $12,291,580,359 before deduction for medical 
.expenses. Medical expenses equal to 5 percent of this sum, or 



STATISTICS OF INCOME FOR 19 43, PART 1 



101 



$614,579,018 are disallowed as a deduction according to section 23(x) 
of the Code. These disallowed medical expenses when added to the 
allowable deduction of $785,047,078 show that the entire medical 
expenses actually paid in 1943 by individuals filing these returns were 
a minimum of $1,399,626,095 — minimum because there may be cases 
in which the limitation of the maximum deduction was effective. 
This computation does not give consideration to the medical expenses 
paid by individuals filing 215,485 returns. Form 1040, showing no net 
income nor individuals filing 18,355,693 returns. Form 1040, showing 
net income, but whose medical expenses did not exceed 5 percent of 
their net income computed without regard to such expenses and 
therefore were denied a deduction for income tax purposes; neither 
does this computation give consideration to medical expenses of 
individuals fihng 20,341,523 returns, Form 1040A, 

Individual returns, Form 10^0, 19 43; returns with net income by net income classes 
and returns with no net income in aggregate: Number of returns, medical, dental^ 
etc., expenses, and net income 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

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



Net income classes 



Taxable individual retui'ns. Form 1040: 
With net income: 

"Under O.S (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 imder 4.5 (est.) 

4.5 under 5 (est.) 

6 under 6 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 50 

50 under 100 

100 under 150 

150 under 300 

300 under 500 

500 imder 1,000 

1,000 and over 



Total taxable returns with net income. 
With no net income 12 (est.) 



Total taxable retui'ns. 





Medical, 




Number 


dental, 


Net 


of returns 


etc., 
expenses « 


mcome 


66, 946 


22, 058 


22,928 


177, 409 


29, 854 


113,314 


253, 057 


38, 762 


222, 096 


314, 734 


48, 231 


355, 165 


370,311 


56, 500 


509, 857 


383, 487 


60, 508 


623, 029 


408, 107 


60, 946 


765, 414 


422, 194 


62, 650 


897, 358 


412, 879 


62, eo7 


070, 268 


374,015 


58, 090 


982, 178 


379,932 


55, 898 


1, 092, 023 


S47, 671 


77, 335 


1, 766, 055 


273, 637 


42, 370 


1, 017, 964 


127, 342 


23, 587 


538, 149 


66,899 


14,348 


314,946 


56, 343 


15, 003 


306,481 


27, 061 


9,196 


172, 714 


16,315 


6,605 


121, 791 


10, 762 


4,928 


91, 055 


7,880 


3,858 


74,783 


15, 974 


9,630 


191, 278 


5,389 


4,106 


92, 707 


2,469 


2,216 


54, 658 


3,381 


3,431 


110, 528 


522 


635 


34, 315 


57 


74 


6,619 


26 


31 


5,269 


2 


3 


779 


1 


1 


558 








4, 724, 802 


773, 461 


11, 463, 278 


7,263 


7,417 


i»3,359 


4,732,065 


780, 878 


20 11, 459, 919 



102 



STATISTICS OF INCOME FOR 1943, PART 1 



Individual returns, Form IO4O, 194S; returns with net income by net income classes 
and returns with no net income in aggregate: Number of returns, medical, dental, 
etc., expenses, and net income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

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



Net income classes 



Number 
of returns 



Medical, 

dental, 

etc., 

expenses '^ 



Net 
income 



Nontaxable individual returns. Form 1040: 
With net income: -^ 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 and over (est.) 

Total 

With no net income 12 (est.) 

Total nontaxable returns 

Grand total 

Individual returns with net income 

Individual returns with no net income 12 (est.) 

For footnotes, see pp. 103-105. 



54, 412 
12, 076 

22 9, 770 
22 8, 277 



84, 535 
17, 594 



102, 129 



4, 834, 194 



4, 809, 337 
24, 857 



7,827 

1,854 

1,091 

814 



11, 586 
7,109 



18, 695 



17,604 
7,046 
8,547 

10, 057 



43, 255 

19 17, 249 



20 26, 006 



799, 573 



20 11, 485, 926 



785, 047 
14, 526 



11,506,533 
i« 20, 608 



STATISTICS OF INCOME FOR 1943, PART 1 



103 



Footnotes for text tables 
[Facsimiles of return forms, to which references are made, appear on pp. 368-396] 



' Net income is the sum of (1) income tax net 
income on Form 1040, (2) gross income on Form 
1040A, and (3) in tables including taxable fiduciary 
returns. Form 1041, the income tax net income 
taxable to the fiduciary. 

2 Deficit is that reported on individual returns. 
Form 1040, with no income tax net income, and 
for 1943, includes deficit on taxable fiduciary returns 
with no income tax net income taxable to the fiduci- 
ary. 

' Tax on income reported for the respective year 
before deducting tax credits for income tax paid at 
sotuce on tax-free covenant bond interest and for 
income tax paid to foreign countries or United States 
possessions. (See also note 4.) 

* Income and victory tax on 1943 income is the tax 
computed on income reported for 1943 and includes 
either the normal tax and surtax (or optional tax paid 
in lieu thereof) or the alternative tax, and net victory 
tax, after deducting tax credits relating to income 
tax paid at source on tax-free covenant bond interest 
and income tax paid to foreign countries or United 
States possessions. For individual returns, the tax 
on 1943 income is without regard to the comparison 
with 1942 tax liability as provided under the Current 
Tax Payment Act of 1943; and, therefore, does not 
include the tax adjustments necessary for the merg- 
ing of the 1942 and 1943 tax liabilities. This tax on 
1943 income is conceptually comparable with the 
total tax tabulated in last year's report; except that 
the tax on 1943 income includes the victory tax and 
two tax credits are deducted. 

5 The total income and vistory tax reported on 
individual returns for 1943 is the tax resulting from 
the merging of the 1942 and 1943 tax liabilities under 
the Current Tax Payment Act of 1943. It is the 
aggregate of (1) the income and victory tax on 1943 
income less credits for tax paid at source on tax-free 
covenant bond interest and tax paid to foreign coun- 
tries or United States possessions, (2) the amount by 
which the 1943 tax is increased to equal the 1942 tax 
liability on returns showing a smaller tax (or no tax) 
for 1943 prior to such adjustment, and (3) the un- 
forgiven portion of the 1942 or 1943 tax, whichever is 
smaller. In the table on page 3, showing composite 
data for individual and taxable fiduciary returns, 
total income and victory tax includes also the income 
and victory tax on 1943 income from the taxable 
fiduciary returns. 

' Taxable returns are returns showing a tax liabil- 
ity on income reported for the respective year. For 
1942, the tax may be normal tax, surtax, alternative 
tax, or optional tax; for 1943, the tax may be victory 
tax, normal tax, surtax, alternative tax, or optional 
tax — singly or in combination. (Also see note 4.) 

' Returns with net income are those on which 
total income exceeds total deductions (plus, on tax- 
able fiduciary returns, the amount distributable to 
beneficiaries) and there exists for 1942 a net income 
or for 1943, an income tax net income (disregarding 
the victory tax net income). Optional returns, 
Form 1040A, are classified as returns with net income. 

8 Alternative tax is reported on returns showing 
an excess of net long-term capital gain over net short- 
term capital loss, but only if such tax is less than the 
sum of normal tax and surtax computed on net in- 
come which includes the net gain from sales or 
exchanges of capital assets. Alternative tax is the 
sum of a partial tax (normal tax and surtax) com- 
puted 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. 

' Optional tax is the tax paid in lieu of normal tax 
and surtax by individuals who have income of $3,000 
or less derived wholly from salaries, dividends, 
interest, and annuities and who elect to file Form 
lOlOA. 



i» The victory tax for 1943 is 5 percent of the vic- 
tory tax net income after a specific exemption of $624. 
A victory tax credit of 25 percent of the tax for a 
single person or 40 percent for a married person, but 
not more than $500 for any one person, plus 2 per- 
cent, but not more than $100, for each dependent, is 
allowable against the victory tax. Only the net 
victory tax is tabulated in this report. 

» Credits for income tax paid to foreign countries 
or United States possessions and income tax paid 
at source on tax-free covenant bond interest. 

" Returns with no net income are those on which 
total deductions (plus, on taxable fiduciary returns, 
the amount distributable to beneficiaries) equal or 
exceed total income. For 1943, returns with no in- 
come tax net income are classified as taxable if there 
is a victory tax liability. 

" Nontaxable returns have no tax liability of any 
kind on income reported for the respective year. 
Nontaxable returns with net income are: (1) Form 
1040 on which personal exemption, credit for de- 
pendents, and earned income credit exceed net in- 
come for 1942 or, for 1943, exceed income tax net in- 
come and on which there is no victory tax, and (2) 
Form 1040A on which the credit for dependents re- 
duces gross income to an amount shown as non- 
taxable in the optional tax table and on which, for 
1943, there is no victory tax. 

'< Net income is the income tax net income on 
Form 1040 and gross income on Form 1040A. Deficit 
on returns with no net income, Form 1040, is the 
excess of total deductions over total income, i. e., 
income tax net deficit. 

16 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, does 
not provide for reporting the amount of net income. 
Gross income is tabulated both as total income and 
as net income. 

16 This class includes a negligible number of non- 
taxable returns with net income over $2,000. 

1' Less than 0.005 percent. 

18 Not computed. 

19 Deficit. 

2" Income less deficit. 

21 Victory tax net income on Form 1040A is gross 
income; on Form 1040, it is gross income excluding 
gain or loss from sales of capital assets and interest 
on United States obligations if it is exempt from 
normal tax, less deductions as follows: business ex- 
penses, nontrade or nonbusiness expenses incurred 
either (a) for the production or collection of taxable 
income, or (6) for the management or maintenance 
of property held for production of taxable income, 
net operating loss deduction, and alimony. 

22 Number of returns is subject to maximum 
sampling variation of 25 to 100 percent, depending 
on the number in the cell. For description of sample 
see pages 106-114. 

25 Surtax net income, used for classification and 
tabulation, is the amount of income tax net income 
in excess of the personal exemption and credit for 
deoendents. Surtax net income classes are based on 
this amount whether or not the alternative tax is 
imposed. All returns with alternative tax fall in 
the surtax net income class over $18,000. (For the 
purpose of the alternative tax, the surtax net income 
tabulated here is reduced by an amount equal to 
the excess of net long-term capital gain over the nef 
short-term capital loss.) 



(Footnotes continued on p. 104) 



104 



STATISTICS OF INCOME FOR 19 43, PART 1 



Footnotes for text iafcZes— Continued 
[Facsimiles of return forms, to which references are made, appear on pp. 368-396] 



** Personal exemption allowed the head of a family 
or a married person living with husband or wife for 
the entire year is $1,200, and that allowed a single 
person, a married person not living with husband or 
wife is $500. 

2i Credit for dependent is $350 when Form 1040 is 
filed. However, in the case of a taxpayer who is 
head of a family only by reason of one or more de- 
pendents for whom he would be entitled to credit, 
credit is allowed for each of such dependents except 
one. 

S6 Includes $143,928,085 from returns with alterna- 
tive tax, which amount Is 50 percent of the excess 
of net long-term capital gain over net short-term 
capital loss. 

»' Number of returns is subject to sampling vari- 
ation of more than 100 percent. The number of 
returns and associated data are not shown separately 
since they are considered too unreliable for general 
use; however, they are included in the totals. For 
description of sample, see pages 106-114. 

28 Excludes returns, Form 1040A (see note 30). 

" Nontaxable returns with net income are: Form 
1040 on which personal exemption, credit for depend- 
ents, and earned income credit exceed income tax 
net income and there is no victory tax; Form 1040A 
on which credit for dependents reduces gross income 
to an amount shown as nontaxable in the optional 
tax table and there is no victory tax. 

»o The number of returns. Form 1040A, with cash 
pajrment at time of filing is not available. 

»> Less than $500. 

»' Number of returns with tax forgiveness excludes 
the number of returns for members of the armed 
forces who ha-v-e no tax on 1943 income but who had 
the special tax forgiveness eliminating, from the 
excess of 1942 tax over 1943 tax, the tax attributable 
to 1942 earned net income. Also the amount of 
forgiven tax excludes the special tax forgiveness 
applicable to members of the armed forces who had 
a larger tax in 1942. 

s» Members of the armed forces, included here, 
had the special tax forgiveness which eliminated, 
from the 1942 tax, the tax attributable to 1942 earned 
net iacome. 

34 Joint returns of husbands and wives are con- 
sidered to have one income when a specific exemption 
of $624 is claimed against the victory tax net income. 
When specific exemption of more than $624 is 
claimed, joint returns are considered to have income 
for both husband and wife. 

'5 An unequal number of separate returns for 
men and women is the result of (1) insuflicient data 
in some returns to identify them as separate returns 
of married persons, (2) use of samples for estimating 
the data, and (3) deferment of filing returns by mem- 
bers of 'the armed forces. The separate returns of 
husbands and wives do not include the separate 
community property returns. An explanation of 
community property returns is given on page 61. 

'6 In this tabulation, separate returns of husbands 
and wives include separate community property 
returns. 

3' The head of a family may not claim credit for a 
dependent used to qualify him as head of family. 
The number of dependents tabulated here is the 
number for whom credit may be claimed. 

" Dividends include dividends on share accounts 
in Federal savings and loan associations issued on or 
after March 28, 1942, but exclude such dividends on 
prior issues and all dividends received through 
partnerships and fiduciaries. 



39 Interest received or accrued from Government 
bonds is the net amount after deducting the amortiz* 
able bond premium for the taxable year where the 
taxpayer elects to report on that basis; but, unlike 
last year, the interest on corporation bonds is the 
amount before the deduction for amortizable bond 
premium, which is reported in other deductions. 

40 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 owTied in excess of $5,000 and 
obligations of instrumentalities of the United States 
other than Federal land banks. Federal intermediate 
credit banks, or joint stock land banks, and unlike 
last year, includes dividends on share accounts in 
Federal savings and loan associations issued prior 
to March 28, 1942, which are also partially tax- 
exempt. The amount reported includes such inter- 
est and dividends received through partnerships 
and fiduciaries, and it is not subject to normal tax 
or victory tax. 

<> Taxable interest on Government obligations is 
that received on Treasury notes issued on or after 
Dec. 1, 1940; United States savings bonds and other 
obligations of the United States or any instrumen 
tality thereof issued on or after Mar. 1, 1941. The 
amount reported excludes such interest received 
through partnerships and fiduciaries. 

42 Net gain from sales of capital assets is the amount 
taken into account in computing net income whether 
or not the alternative tax is imposed. It is a combi- 
nation of net short- and long-term capital gain and 
loss; also the net capital loss carried over from 1942 
has been deducted. Net gain from such sales includes 
worthless stocks, worthless bonds if they are capital 
assets, nonbusiness bad debts, certain distributions 
from employees' trust plans, and each participant's 
share of net short- and long-term capital gain and 
loss to be taken into account from partnerships and 
common trust-funds. Net gain from sales of capital 
assets is not subject to victory tax. 

43 Net gain or loss from the sales of property other 
than capital assets is that from the sales of (1) 
property used in trade or business of a character 
which is subject to the allowance 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, 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. 

44 Rents and royalties tabulated under sources of 
income are the net profits reported; the reported net 
losses are included in other deductions. 

45 Profit or loss from business or profession (sole 
proprietorship) is for the current year. (Net oper- 
ating loss deduction is reported in other deductions.) 

46 Partnership profit or loss, as reported on the in- 
come tax return of the partner, excludes (1) partially 
tax-exempt interest on Government obligations and 
(2) net gain or loss from sales or exchanges of capital 
assets, each of which is reported in its respective 
source of income or deduction, and (3) dividends on 
share accounts in Federal savings and loau associa- 
tions issued prior to Mar. 28, 1942, reported in the 
schedule for interest on Government obligations. 
In computing partnership profit or loss, charitable 
contributions are not deductible nor is the net oper- 
ating loss deduction allowed. However, the pro 
rata shares of contributions, and of 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. 



(Footnotes continued on p. 105) 



STATISTICS OF INCOME FOR 1943, PART 1 



105 



Footnotes for text tables — Continued 
[Facsimiles of return forms, to which references are made, appear on pp. 308-39()] 



" Income from fiduciaries, as reported on the income 
tax return of the beneficiary, excludes partially tax- 
exempt interest on Government obligations and 
dividends on share accounts in Federal savings and 
loan associations issued prior to Mar. 28, 1942, both 
of which are reported in the schedule for interest on 
Government obligations. The net operating loss 
deduction is allowed to estates and trusts and is 
deducted in computing the income to be distributed. 

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

<o Net loss from sales of capital assets is the amount 
reported as a deduction. It is the result of combining 
net short- and long-term capital gain and loss and 
the net capital loss carried over from 1942, the deduc- 
tion, however, is limited to the amount of net loss, 
or to the net income (computed without regard to 
capital gains and losses), or to $1,000, whichever is 
smallest. Loss from sales of capital assets includes 
worthless stocks, worthless bonds if they are capital 
assets, nonbusiness bad debts, certain distributions 
from employees' trust plans, and each participant's 
share of net short- and long-term capital gain and loss 
to be taken into account from partnerships and com- 
mon trust funds. Net loss fi'om sales of capital assets 
is not deductible in computing the victory tax net 
income. 

M Contributions include the taxpayer's share of 
charitable contributions made by a partnership of 
which he is a member. The allowable amount is 
limited to 15 percent of net income computed with- 
out this deduction or the deduction for medical, 
dental, etc., expenses. 

" Deductions for interest, taxes, and losses from 
fire, storm, shipwreck, etc., or theft exclude amounts 
reported in 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 insur- 
ance or otherwise, reported on individual returns. 
Form 1040. 

58 Medical, dental, etc., expenses paid for care of 
taxpayer, his spouse and dependents, not compen- 



sated for by insurance or otherwise, which exceed 5 
percent of the net income computed without the 
deduction. Maximum deduction is .$2, .WO on the 
return for husband and wife or for the head of a 
family; $1,250 for all other individuals. 

5< Other deductions include certain bad debts, net 
operating loss deduction, amortizable bond premium 
on corporation bonds, expenses incurred for the man- 
agement and maintenance of property held for the 
production of taxable income, the net loss from rents 
and royalties reported in sources of income, as well 
as alimony paid reported on individual returns, and 
losses from fire, storm, shipwreck, etc., reported on 
fiduciary returns. 

'« Included in other income. 

w Where a sole proprietor is engaged in two or 
more businesses, the receipts, profits and/or losses 
are combined for tabulation, but the industrial clas- 
sification is based on the business showing the larg- 
est amount of total receipts. 

" The number of returns on which business is 
reported does not reflect the number of businesses 
in which sole proprietors are engaged, since two or 
more businesses operated by the same proprietor are 
reported on one return. 

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

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

81 The number of returns with net loss from busi- 
ness and associated data for a subgroup are not shown 
separately when the number of returns is subject to 
sampling variation of more than 25 percent. How- 
ever, data thus excluded are contained in the total 
for the respective basic group, regardless of the 
degree of sampling variation to which the number of 
returns in that basic group is subject. Also, the 
number of returns and the amount of receipts, thus 
excluded, are contained in the aggregate for the sub- 
group as well as in the aggregate for the respective 
basic group. For description of sample, see pp. 
106-114. 



758454—50- 



106 STATISTICS OF INCOME FOR 19 43, PART 1 

COMPARABILITY OF INCOME TAX LIABILITY AND TAX COLLECTIONS 

With the advent of current collections of individual income tax 
liability as provided under the Current Tax Payment Act of 1943, 
the tax liability reported on the individual and fiduciary returns for 
a given year should more nearly approximate the collections from these 
sources during the same period than has been the case heretofore. 
To facilitate the execution of the Current Tax Payment Act, the 
tax liabilities on individual incomes for the income years 1942 and 
1943 are merged irto a combined tax on the 1943 returns. The 
combined liability is tabulated in this report as total income and 
victory tax. The tax collections during the calendar year 1943, while 
including individual taxes for both 1942 and 1943, do not agree with 
the total income and victory tax tabulated for various reasons, among 
which are : 

1. Except for a fevf early fiscal year returns the tax collection for 
fiduciary returns pertain to the tax liability for the income year 1942; 
whereas, the tax in this report, tabulated for fiduciary returns, is for 
the income year 1943, to be collected for the most part in 1944. 
(Fiduciary returns are not affected by the Current Tax Payment Act.) 

2. Penalties, interest, and additional taxes resulting from ar audit 
of the returns are included in collections, but are not a part of the tax 
in this report. 

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

4. Tax collections include taxes on returns, Forms 1040C, 1040D, 
1040NB, and 1040NB-a, none of which are included in this report. 
Forms 1040C and 1040D are returns for departing aliens; Forms 
1040NB and 1040NB-a are for nonresident aliens not engaged in 
trade or business within the United States and not having a place of 
business therein. 

5. The entire tax liability paid under section 107 of the Code, 
relative to compensation for services rendered for a period of 36 
months or more and back pay, is included in the collections, but the 
tax in this report includes only that portion of the tax which is com- 
puted at 1943 rates. 

6. The tax withheld upon wages included in collections is in excess 
of the tax liability reported on and tabulated for returns where a 
refund or credit is due the taxpayer. 

7. The final payment of the combined 1942 and 1943 individual tax 
liability is not included in the collections for 1943, inasmuch as it is 
not due until March 1944; and one-half of the unforgiven tax may be 
postponed until March 15, 1945, if the taxpayer so elects. Also, the 
tax liability reported on fiscal year returns which are included in this 
report is not all collected in the calendar year 1943 ; however, it may be 
offset by collections from fiscal year returns included in last year's 
report. 

DESCRIPTION OF THE SAMPLE AND LIMITATIONS OF DATA 

The statistical program with respect to individual income tax returns 
filed for the income year 1943 called for extensive classifications and 
tabulations on a total United States basis and for a distribution of 
returns, income, and tax, by size of net income for the separate States. 



STATISTICS OF INCOME FOR 194 3, PART 1 107 

For purposes of the national distributions, a basic stratified sample 
was prescribed for 1943, with uniform representation of all States 
according to the same sample ratio at each level of stratification. 
This basic sample was supplemented, in the case of certain strata and 
certain States, for State table purposes. 

The various strata established for sampling purposes for 1943 were 
determined largely with reference to the classification system adhered 
to by collectors in their administrative processing of returns. The 
sampling methods prescribed for each of the sampling strata, particu- 
larly in the case of those strata for which the selection was accom- 
plished in the collectors' offices, were determined in such manner as 
to satisfy the requirements of randomness, without unduly interrupt- 
ing or complicating the collectors' fundamental duties of assessment, 
collection, and refunding of tax. 

There are discussed below, for the basic stratified sample, the 
composition of the sample, the selection methods prescribed, the 
universe sizes, the weighting procedures, and the limitations of the 
data in terms of sampling variability. A separate discussion is pro- 
vided for the basic sample increased by supplementation, which was 
utilized in deriving the State distributions; and a statement with 
respect to the comparability of the two series of data also is included. 

COMPOSITION OF THE BASIC SAMPLE 

Individual income tax returns for 1943 are of nine fundamental 
types insofar as administrative processing in collectors' offices is 
concerned. These include (1) taxable assessable returns, Form 1040A, 
(2) taxable nonassessable returns. Form 1040A, (3) nontaxable returns, 
Form 1040A, (4) taxable assessable returns. Form 1040, retained in 
collectors' offices, (5) taxable nonassessable returns. Form 1040, retained 
in collectors' offices, (6) nontaxable returns. Form 1040, retained in 
collectors' offices, (7) taxable assessable returns. Form 1040, sent to 
Washington, (8) taxable nonassessable returns. Form 1040, sent to 
Washington, and (9) nontaxable returns. Form 1040, sent to Wash- 
ington. Returns, Form 1040, retained in collectors' offices are those 
showing net income under $5,000 and total receipts from business, 
if any, under $25,000. Eeturns, Form 1040, sent to Washington are 
those showing net income of $5,000 or more or total receipts from 
business of $25,000 or more. Taxable assessable returns are taxable 
returns showing tax withheld, payments on 1942 tax, and payments 
on declaration of estimated tax the sum of which is less than the total 
income and victory tax liability. Taxable nonassessable returns are 
taxable returns showing tax withheld, payments on 1942 tax, and 
payments on declaration of estimated tax equal to or in excess of the 
total income and victory tax liability. Tax liability, upon which the 
above classifications are based, is the total income and victory tax 
liability determined with reference to both 1942 and 1943 incomes, 
in accordance with the provisions of the Current Tax Payment Act 
of 1943. Nontaxable returns are those with no tax liability on income 
for either of the two years 1942 or 1943. This concept of taxability for 
classification purposes in collectors' offices differs from the concept 
used for classification of taxable and nontaxable returns in this volume, 
wherein the classification is with reference to the tax on 1943 income 
only. 



108 STATISTICS OF INCOME FOR 1943, PART 1 

For the income year 1943, the samphng activities in the individual 
income tax return statistical program were extended substantially. 
As compared with prior years, for which samphng wc^. confined to 
selected categories of returns with net income under $5,000, the sam- 
pling program for the income year 1943 was extended to embrace all 
groups of returns with net income under $5,000, as well as returns 
with net income between $5,000 and $20,000, which previous}}'- had 
been tabulated in full without recourse to sampling. 

One percent coverage was prescribed for returns in each of the above 
groups (1) to (6), inclusive. However, each group was designated as 
a distinct stratum for sample selection purposes, since the particular 
processing operations to which returns of the various categories were 
subjected affected their availability for sampling, and since the differ- 
ent categories are sufficiently dissimilar with respect to types and 
sizes of income and tax to warrant separate controls. 

Returns in the three groups (7), (8), and (9) were subdivided by 
size of income for sampling purposes. Further stratification beyond 
the categories distinguished in collectors' offices was advisable for 
these returns in view of the extensive income range encompassed by 
them and their heterogeneity with respect to types of income. Ten 
percent coverage was prescribed for the "Under $10,000" strata 
among groups (7), (8), and (9). Twenty percent coverage was pre- 
scribed for returns having net income from $10,000 to $20,000, and 
100 percent coverage for returns having net income of $20,000 or more. 

A total of 15 strata, comprising a single stratum for each of the 
groups (1) to (6), inclusive, and three strata for each of the groups (7),. 
(8), and (9), were thus distinguished for sample selection purposes. 
The 1, 10, 20, and 100 percent coverages specified for the various 
sampling strata were uniformly applicable to returns filed in each of 
the collection districts. Precise 1, 10, and 20 percent samples were 
not achieved, principally because of the particular sampling techniques 
employed. Accordingly, the universe populations relating to the 
separate strata distinguished for sample selection purposes were 
independently determined and compared with the corresponding 
samples. The resultant weighting patterns made allowance for the 
deviation of actual sample sizes from prescribed sample sizes, 

SELECTION OF THE SAMPLE 

As returns were received in collectors' offices, those which the tax- 
payers indicated to be assessable were assigned serial numbers and 
were blocked in units of 100 returns having consecutive serial num- 
bers ending in "00" to "99," inclusive — separate series of numbers 
being provided for returns. Form 1040A; returns, Form 1040, retained 
in collectors' offices; and returns. Form 1040, sent to Washington. The 
serial number, less the ending two digits thereof, constituted the block 
number, which was identical for all returns within a block. After 
completion of the necessary assessment operations, the taxable assess- 
able returns were available for sampling. 

Taxable nonassessable and nontaxable returns were subjected to 
document-matching operations for refund purposes prior to serializing. 
Upon completion of such operations these returns were serialized and 
blocked. Distinct series of numbers were assigned to taxable non- 



STATISTICS OF INCOME FOR 1943, PART 1 109 

assessable returns and to nontaxable returns, with each series sub- 
divided into returns, Form 1040 A; returns, Form 1040, retained in 
collectors' offices; and returns. Form 1040, sent to Washington. The 
taxable nonassessable and nontaxable returns were not available for 
sampling until they were serialized, blocked, and scheduled for refund 
or credit of any overpayment. 

The selection of the 1 percent sample of returns for each of the six 
strata encompassed by returns. Form 1040A, and returns, Form 1040, 
retained in collectors' offices was accomplished in the various col- 
lectors' offices. The block status of returns was of fundamental 
importance for the collectors' processing operations and any decom- 
position of the blocks, by sampling certain returns within each block, 
would have seriously complicated the collectors' operations, not only 
since block unity would be destroyed, but because the sampling process 
itself would be extremely laborious. Accordingly, to achieve the 
maximum simplification for the collectors' offices, the selection opera- 
tion was prescribed in terms of blocks of 100 returns each, one of 
each hundred blocks being required. Since selection of the first block 
might result in marked over-representation of rare types of returns, 
and, conversely, selection of the hundredth block might result in sub- 
stantial under-representation, the maximum effectiveness is considered 
to be associated with the mid-block of each successive hundred blocks. 
Thus collectors' offices were instructed to withdraw for sample pur- 
poses all blocks with block number ending in "50" (represents fifty- 
first of each successive 100 blocks) from among the various categories 
of returns. Form 1040A, and returns, Form 1040, retained in their 
offices. Although selection of the above blocks represents a departure 
from a true 1 percent formula, nevertheless in most cases a substantial 
number of blocks were involved, and the sample approximated closely 
1 percent. Furthermore, universes were independently determined 
and data tabulated from the sample were weighted accordingly. The 
degrees of sampling variability as shown on page 112 allow for possible 
nonrandomness associated with the block sampling technique ein- 
ployed for returns. Form 1040A, and returns. Form 1040, retained in 
collectors' offices. 

The selection of the 10, 20, and 100 percent samples of returns, 
Form 1040, sent to Washmgton was accomplished in Washington. 
These returns were received from collectors in block arrangement, and 
the sample selection was accomplished by subdividing each block of 
returns into three groups — returns with net income under $10,000, 
returns with net income from $10,000 to $20,000, and returns with 
net income of $20,000 or more — and then by withdrawing every suc- 
cessive tenth return, every successive fifth return, and the entire body 
of returns from the above respective groups, aggregated over all blocks, 
separately for the taxable assessable, taxable nonassessable, and 
nontaxable categories. 

UNIVERSE SIZES 

The primary sources of universe data for 1943 were the statements 
submitted by the 64 collectors' offices showing the number of returns 
filed in each district, falling into each of the fundamental types (1) 
to (9), inclusive. Adjustments were required in collectors' counts 
before such universes could be utilized for weighting purposes, since 



110 STATISTICS OF INCOME FOR 1943, PART 1 

the classification of returns as taxable or nontaxable by collectors was 
based on tax liability determined with reference to both 1942 and 
1943 incomes; whereas the classification for purposes of this volume is 
determined with reference to tax on 1943 income only. The collectors' 
counts of taxable returns include, and their counts of nontaxable 
returns exclude, a number of returns which were taxable by virtue 
of their 1942 income only and were nontaxable with respect to 1943 
income. 

In the case of returns, Form 1040, sent to Washington, collectors' 
reports showed the total number of returns filed in each district, 
separately for the taxable assessable, taxable nonassessable, and 
nontaxable categories, but did not show the number falling into the 
three separate strata within each category determined with reference 
to size of net income. For returns with net income under $20,000, 
however, the supplementary samples selected for State distribution 
purposes, discussed subsequently, were designed to assure 100 percent 
representation when merged with the basic sample; such supple- 
mentary samples consisted of 90 percent of returns with net income 
under $10,000 and 80 percent of returns with net income from 
$10,000 to $20,000. For returns with net mcome of $20,000 or more, 
the basic sample called for 100 percent representation. Accordingly, 
the sum of the returns in the basic sample and the returns in the 
supplementary sample provided another basic source of universe 
data for weighting purposes. 

Secondary sources included the tabulated counts of returns in the 
basic sample. Such tabulated counts, in the case of returns, Form 
1040A, and returns. Form 1040, retained in collectors' offices, were 
expected to approximate 1 percent of the corresponding reported 
universes for the various sampling strata within each collection 
district, taking into account the adjustments between the taxable 
and nontaxable universes noted above. In the case of returns. Form 
1040, sent to Washington the tabulated counts were expected to 
approximate 10, 20, and 100 percent of the combined basic and supple- 
mentary samples of returns with net income under $10,000, from 
$10,000 to $20,000, and $20,000 and over, respectively. 

The aggregates of reported stratum universes, over all collection 
districts, with such adjustments as were clearly indicated by secondary 
sources, and the aggregates of the basic and supplementary samples, 
in the case of returns, Form 1040, sent to Washington, provided the 
bases for uniform weights applied to all districts for purposes of the 
national distributions. The separate district stratum universes for 
returns, Form 1040A, and returns. Form 1040, retained in collectors' 
offices provided the basis for a series of independent collection district 
weights for purposes of the State distributions. The basic and 
supplementary samples of returns. Form 1040, sent to Washington 
accounted for the entire universe of such returns, and no extensions 
were required for their strata for State table purposes. 

WEIGHTING PROCEDURES 

Although the sampling pattern for 1943 called for 15 distinct strata 
for sample selection and universe determination purposes, it was pos- 
sible to achieve a degree of simplification in the tabulating and weight- 
ing operations, in the case of returns. Form 1040A, and returns, 



STATISTICS OF INCOME FOR 1943, PART 1 HI 

Form 1040, retained in collectors' offices, by combination of multiple 
strata, where the data in the tables are composites of such strata, 
each subject to the same sampling ratio, and where the percentage 
representations attained for the strata were in close agreement. For 
example, for each return form, the degree of representation achieved 
for the taxable assessable element closely approximated the degree 
of representation for the taxable nonassessable element, permitting 
joint processing of the two categories of returns. 

For returns, Form 1040, sent to Washington, substantial simplifi- 
cation was achieved by jointly processing the taxable assessable and 
taxable nonassessable returns. For these returns, an extension system 
was devised which utilized to the utmost the universe data provided 
by the combined basic and supplementary samples. Only limited data 
were available for returns in the supplementary sample, consisting 
of number of such returns, amount of net income, amount of income 
and victory tax on 1943 income, and amount of total income and 
victory tax liability, by size of net income. These data, when added 
to corresponding data in the basic sample, provided a series of inde- 
pendent universes of number of returns, amount of net income, 
amount of income and victory tax on 1943 income, and amount of 
total income and victory tax liability for each income class from 
$5,000 to $20,000. For each such income class, a series of independent 
weights were evolved on the basis of such universes. 

Inasmuch as data for returns. Form 1040, with net income under 
$5,000 and with deficit, sent to Washington, were merged in the final 
compilations with data for returns. Form 1040, retained in collectors' 
offices which constitute the preponderant element and for which 
separate income class extension factors were not available, the more 
refmed techniques of establishing separate universes for distinct 
items for each net income class were not applied to the returns, Form 
1040, sent to Washington. All data for returns, Form 1040, with 
net income under $5,000 sent to Washington were uniformly weighted 
according to a single factor based on the total number of such returns 
in the basic sample as compared with the basic and supplementary 
samples combined. Similar procedure was followed with respect to 
returns. Form 1040, with deficit sent to Washington. 

Data for returns with net income of $20,000 or more, as stated 
previously, were derived from a complete coverage and, therefore, 
did not require weighting. 

SAMPLING VARIABILITY 

Insofar as the data in this volume are tabulated from samples, 
they are subject to sampling variability. The degrees of variability 
are shown on page 112; they relate to specific frequency levels and 
not to money amounts. Furthermore, in the case of returns with 
net income from $5,000 to $20,000, the degrees of variability relate 
to frequencies other than total number of returns per net income class, 
since the latter are derived from a complete coverage. 

In determining degrees of variability associated with random 
sampling herein, six distinct sampling patterns were recognized. 
These patterns embrace the following types of returns: (1) taxable 
returns. Form 1040A, (2) nontaxable returns. Form 1040A, (3) taxable 
returns, Form 1040, with net income under $5,000, (4) returns with 



112 



STATISTICS OF INCOME FOR 19 43, PART 1 



net income from $5,000 to $10,000, (5) returns with net income from 
$10,000 to $20,000, and (6) nontaxable returns. Form 1040. Patterns 
(3) and (6) above are comprehensive patterns accounting for returns 
retained in collectors' offices and returns sent to Washington. Al- 
though separate variability series were computed for the six sampling 
patterns recognized above, the variabilities associated with specific 
frequency levels were of almost like magnitude in the case of taxable 
and nontaxable returns. Form 1040A; taxable returns. Form 1040, 
with net income under $5,000; and nontaxable returns. Form 1040. 
Accordingly these four groups are presented jointly in the table below. 
For the two groups of returns, Form 1040, those with net income 
from $5,000 to $10,000 and those with net income from $10,000 to 
$20,000, the degrees of variability are based on total stratum popula- 
tions and total sample sizes, and are, therefore, maximum values; 
the actual variability may be somewhat smaller as a result of the 
separate weighting of frequencies for each specific net income class. 
In computing the limits of variation and relative sampling error 
of a given frequency, a range of two standard errors was used; chances 
are somewhat over 19 out of 20 that the frequency as estimated from 
the sample tabulation differs from the actual frequency, which would 
have resulted from tabulation of the entire universe, by less than 
twice the standard error. Variation beyond the two-error limit would 
occur less than 1 time in 20 and would be sufficiently rare to justify a 
two-error range in defining sample variability. Thus, all limits of 
variation are determined on the basis of two standard errors, and the 
degrees of variability are expressed in terms of relative errors, or 
percents of the numbers to which they relate. Specific cell frequen- 
cies in national distributions in this volume, unless otherwise foot- 
noted, are subject to maximum variation of less than 25 percent. 
Frequencies which are subject to maximum variation of more than 
25 percent, but not more than 100 percent, are footnoted to indicate 
their great variability. Frequencies which are subject to maximum 
variation of more than 100 percent and associated data are not shown 
separately since they are considered too unreliable for general use; 
however, they are included in the totals. 

Sampling variability at selected frequency levels 





Returns, Form 1040, with net 
income under $5,000, and re- 
turns, Form 1040A 


Returns with net income 
from $5,000 to $10,000 


Returns with net income 
from $10,000 to $20,000 


If the num- 
ber of returns 
in a cell of a 
table is— 


Then the number for 
that cell of the uni- 
verse lies in the 
range— 


And the 
relative 
sampling 

error 
expiessed 
as a per- 
cent is — 


Then the num- 
ber for that cell 
of the imiverse 
lies in the 
range— 


And the 
relative 

sampling 
error 

expressed 
as a per- 
cent is — 


Then the num- 
ber for that cell 
of the universe 
lies in the 
range— 


And the 
relative 

sampling 
error 

expressed 
as a per- 
cent is— 


500 


0- 1,100 

3, 000- 7, 000 

7, 000- 13, 000 

20. ono- 30, 000 

44, 000- 56, 000 

67, 000- 83, 000 

91,000- 109,000 

237,000- 263,000 

482,000- 518,000 

727,000- 773,000 

975, 000-1, 025, 000 

1, 960, 000-2, 040, 000 


120 

40 

30 

20 

12 

11 

9 

5 

4 

3 

3 

2 


350- 650 
4,500- 5,500 
9, 300- 10, 700 
24, 000- 20, 000 
48, 000- 52, 000 
73, 000- 77, 000 
98, 000-102, 000 
247, 000-253, 000 
496, 000-504, 000 


30 
10 
7 
4 
4 
3 
2 
1 
1 


400- 600 
4,700- 5,300 
9, 500- 10, 500 
24, 000- 20, 000 
49, 000- 51, 000 
74, 000- 76, 000 
99, 000-101, 000 


20 


5,000 


6 


10,000 


5 


25,000 


4 


50,000 . - 


2 


75,000 


1 


100,000 

250,000 

500,000 

750,000 


1 










i,ooo,oo'd 

2,000,000 



























STATISTICS OF INCOME FOR 1943, PART 1 113 

Uniform sampling ratios were prescribed for all collection districts 
within each sampling stratum; however, in view of the block sam- 
pling technique applied in the case of returns, Forms 1040A and 1040, 
retained in collectors' offices, some differences in percentage repre- 
sentation were noted between the various collection districts. In 
general, the differences were minor, with the greatest deviations from 
the prescribed sampling ratio occurring for districts having relatively- 
few returns, and little weight in the universe. In view of the small 
differences noted and of the homogeneity within the separate strata, 
no appreciable bias resulted from tlie combined tabulation and exten- 
sion of data for all collection districts for the national distributions. 
For purposes of deriving the State distributions, separate weights were 
derived for each State, taking into account the particular State uni- 
verses and sample sizes. The differences in dato between the national 
and State distributions attributable to the dual weighting system and 
to the use of supplementary samples for State purposes are discussed 
in a subsequent paragraph. 

The preceding analyses with respect to variability have been con- 
fined to cell frequencies. Specific consideration has not been given to 
associated money amounts ; however, the homogeneity of the separate 
strata employed for sampling purposes, and the large number of 
returns included in the samples, together with the progressively in- 
creased sample sizes in the higher income areas, culminating in 100 
percent representation of returns with net incomes of $20,000 and 
over, generally serve to limit the sampling variability with respect to 
such amounts. An exception occurs in the case of returns with no net 
income. Stratification by size of deficit was not administratively 
feasible, nor was it possible to establish separate strata for returns 
with deficit as distinct from returns with net income. As a result, 
returns, Form 1040, with deficit and with total receipts from business, 
if any, under $25,000 were classified along with the much larger 
group of returns with net income retained in collectors' offices, which 
were subject to a 1 percent sampling ratio. Keturns, Form 1040, with 
deficit and with total receipts from business of $25,000 or more were 
classified among returns with net income under $5,000 sent to 
Washington. However, for these deficit returns, which were relatively 
few as compared with deficit returns retained in collectors' offices, 
distinct universe weighting factors were available, based on the 
number of such returns occurring in the basic and supplementary 
samples combined as compared with the number in the basic sample 
alone. In view of the facts that (a) the deficit returns are extremely 
heterogeneous and v/ere not stratified by size, (6) the samples of such 
returns are generally inadequate, and (c) independent universes were 
not available for weighting purposes in the case of returns retained in 
collectors' offices which constitute the greater part of the deficit 
returns, money amounts associated with deficit returns in this volume 
may be subject to marked sampling variability. 

Data in the text table on pages 95-96, showing number of returns 
with net profit or with net loss from business, amount of net profit or 
net loss, and amount of total receipts from business by industrial 
groups, are composites derived from all categories of returns. Form 
1040. The majority of the data, however, are contributed by returns. 
Form 1040, retained in collectors' offices which account, in aggregate 



114 STATISTICS OF INCOME FOR 19 43, PART 1 

over all industrial groups, for about 90 percent of the returns with net 
profit or net loss from business. The sampling variability associated 
with amounts of total receipts from business and amounts of net profit 
or loss for the various industrial groups is not known. Inasmuch as no 
sampling controls were instituted with respect to these items, and inas- 
much as total receipts up to $25,000 may be reported on returns re- 
tained in collectors' offices and total receipts reported on returns in 
each stratum among those sent to Washington may extend over an in- 
definite range, these items may be subject to considerable sampling 
error. Consequently, data are not shown in the table for industrial 
subgroups for which total number of returns with net profit or loss 
is subject to variation of more than 25 percent. In the case of in- 
dustrial subgroups for which maximum sampling variability is less 
than 25 percent for returns with net profit, but more than 25 percent 
for returns with net loss, data with respect to returns with net loss 
are omitted. Although data may be totally or partly omitted in the 
table for a specific industrial subgroup, they are included in the total 
for the respective basic group. 

STATErAOGREGATES] 

State components of the 1 percent basic sample of returns, Forms 
1040 A and 1040, retained in collectors' offices were generally too 
small to permit adequate distributions by size of income on a State 
basis, so that, for the majority of States, supplementary samples of 
such returns were selected. Altogether, supplementary samples of 
returns, Form 1040A, were selected for 36 States and the Territory of 
Hawaii, such supplementary samples ranging from 1 percent, yielding 
a total sample of 2 percent when added to the basic sample, to 19 
percent, yielding a total sample of 20 percent. Similarly, supple- 
mentary samples of returns. Form 1040, ranging from 1 percent to 19 
percent, were selected for 34 States and the Territory of Hawaii. 
The sampling ratio prescribed for the supplementary sample applied 
to all categories of returns — taxable assessable, taxable nonassessable, 
and nontaxable. For States comprised of multiple collection dis- 
tricts, the sampling ratio was uniformly applicable to all districts, in 
order to permit the combined processing of data for all districts in the 
State. The supplementary samples, as was the case with the basic 
sample, were selected in terms of blocks of 100 returns each. 

The income year 1943 is the first year that sampling activities were 
extended to embrace returns, Form 1040, sent to Washington, for pur- 
poses of the national distributions. For State table purposes, how- 
ever, 100 percent representation was prescribed, so that the supple- 
mentary samples comprise 90 percent of such returns with net in- 
come under $10,000 for all collection districts, and 80 percent of 
returns with net income from $10,000 to $20,000. Inasmuch as the 
basic sample itself accounted for the entire universe of returns with 
net income of $20,000 and over, no supplementary samples were 
required in this area. 

Data in table 11 for returns, Form 1040, with net income under 
$5,000 and for returns, Form 1040A, are composites representing 
both the taxable and nontaxable populations, and data for each State 
were derived from independent State samples. In view of the facts 
that the sample sizes and the universes for the various States differed, 



STATISTICS OF INCOME FOR 1943, PART 1 115 

and that the proportions of taxable and nontaxable returns, which con- 
stituted distinct sampling strata, varied, sampling errors at specific 
frequency, levels differ by States and it is not possible to present a 
comprehensive series of sampling errors uniformly applicable to all 
States. However, frequencies in table 11 which are associated with 
sampling variability of more than 20 percent are footnoted to indi- 
cate their great variability; sampHng variability for frequencies which 
are not footnoted is less than 20 percent. Data in table 11 are neces- 
sarily confined to returns with net income, since returns with deficit 
were too few, and the sampling variability too great, to permit their 
distribution on a State basis. 

Data in the National and State distributions, in the case of returns, 
Form 1040 A, and returns. Form 1040, retained in collectors' offices, 
were estimated from nonidentical samples. No attempt was made to 
achieve precise agreement between the two series, and data in the 
two series consequently do not coincide. Further differences stem 
from the use of rounded weighting factors in deriving each series 
and from the dual system of weighting employed, involving a uniform 
series of weights for all States for purposes of the national distribu- 
tions and separately determined weights for each State for purposes 
of the State distributions. Although the series do not coincide, they 
are in substantial agreement. Thus, a comparison of number of 
returns, net income, income and victory tax on 1943 income, and total 
income and victory tax, in the tables of national data with correspond- 
ing items aggregated over the States for each of the various income 
classes under $5,000, in the State distributions, indicates a maximum 
difference of less than 1 percent in all cases. Data in the State 
distributions, in the case of returns, Form 1040, with net income of 
$5,000 or more, represent a complete coverage. Inasmuch as these 
data are not estimates subject to sampling variability, they were used 
as universes for purposes of deriving weighting factors for the national 
distributions. Accordingly, number of returns, net income, income 
and victory tax on 1943 income, and total income and victory tax, 
in the tables of national data coincide with corresponding data aggre- 
gated over the States, for each of the net income classes above $5,000. 

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 pres- 
ent period of income taxation, is presented in basic tables 12, 13, 14, 
and 15. These tables are prepared from data in the reports, Statistics 
of Income, published annually since 1916, in accordance with provi- 
sions of the various revenue acts, and from data in the Annual Report 
of the Commissioner of Internal Revenue for 1914-1916. The num- 
ber 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. 



]]6 STATISTICS OF INCOME FOR 1943^ PART 1 

Historical data for 1916-1936 are tabulated for individual and 
fiduciary returns, Forms 1040 and 1040A, including individual returns 
with no net income for 1928 and thereafter. Data for 1937-1940 are 
tabulated from individual returus, Forms 1040 and 1040A, with net 
income and mth no net income, and from taxable fiduciary returns, 
Forms 1041, filed for estates and trusts and from returns for estates 
and trusts filed (improperly) on Form 1040, except that for 1938 and 
thereafter, the nontaxable returns in this last category are excluded. 
Data for 1941-1943 are tabulated from individual returns. Form 1040, 
with net income and with no net income, optional returns, Form 
1040A, with gross income not over $3,000, and taxable fiduciary 
returns. Form 1041 (or Form 1040). 

Basic table 12 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 13 the number of returns, net income or 
deficit, total tax, and effective tax rate are tabulated by net income 
classes; in table 14 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 15 the number of returns, net income, and total tax for 
each State and Territory are shown for the 10-year period ending with 
the current year. 

Changes in the provisions of the Federal income tax laws under 
which the returns are filed interfere with the comparability of the 
statistical data over a period of years. The major provisions of the 
Federal tax laws from 1913-1943 are summarized on pages 344-359. 
The changes in law affecting income tax data for 1943 are set forth 
briefly on pages 5-6. 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 affecting the gains and losses 
resulting from sales and exchanges of capital assets together with 
the method of tabulating these data, will be helpful. Table D, on 
pages 356-357, presents a resume of the changes in tax laws pertaining 
to gains and losses on sales of capital assets, and, in basic table 14 
which shows sources of income and deductions, the amounts of net 
gain and net loss from sales of capital assets are tabulated as pre- 
sented in previous reports. 

The revenue acts in effect from January 1, 1922, through Decem- 
ber 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 ex- 
changes of such capital assets. Under these acts, the term "Capital 
assets" means property held by the taxpayer more than 2 years 
(whether or not connected with his trade or business), but does not 
mean (1) for any year, 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 personal use; or (3) after January 1, 1924, property held pri- 
marily for sale in the course of trade or business. 



STATISTICS OF INCOME FOR 1943, PART 1 ] 17 

In presenting these data in Statistics of Income, "Capital net gain" 
is tabulated as such and included in "Total income" and "Net in- 
come" for returns with net income for the years 1922-1933. "Capital 
net gain" for returns with no net income is tabulated as such for the 
years 1928 and 1929; is included in "Profit from sales of real estate, 
stocks, bonds, etc.," for 1930-1933; and is included in "Total income" 
and "Deficit" for the entire period 1928-1933. 

"Capital net loss" for which a tax credit of 12^ percent is taken is 
not tabulated and is not taken into account in computing "Total 
deductions" or "Net income" for 1924-1933. "Capital net loss" 
when reported by the taxpayer as a deduction (a) in computing 
"Net income" is included in "Other deductions" for 1924-1928, 
and in "Net loss from sales of real estate, stocks, bonds, etc.," for 
1929-1933, and (6) 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 computing "Deficit" is not included in "Total deductions" 
for 1928-1931, but for 1932 and 1933 is tabulated in "Net loss from 
sales of real estate, stocks, bonds, etc.," and both "Total deductions" 
and "Deficit" are adjusted to correspond. 

The capital net gain and loss from sales of capital assets prior to 
1934 include the 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, through 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 2 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 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 sub- 
tracting the capital gains to be taken into account) is limited to 
$2,000, or the amount of the net capital loss, whichever is smaller. 

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 
accordance with the limitations stated in the preceding paragraph. 
The net capital gain or loss, as reported for this period, excludes that 
received through partnerships and fiduciaries. It is not possible, by 
using the net capital gain and net capital loss on the returns for these 



118 STATISTICS OF INCOME FOR 1943, PART 1 

years, to adjust the ''Total income," "Total deductions," and "Net 
income" so that they will be comparable 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 Internal 
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 excluded; 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 1 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 differ 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 three. 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 gain or loss from sales of capital assets held over 24 months. 
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 into account in computing current year net income. Net short- 
term loss, however, is not deductible in computing current year net 
income. 

The net short-term capital loss sustained in any income 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 income year 
and treated as a short-term capital loss. The amount carried over 
cannot exceed the net income for the year in which the loss is sustained, 
and can be deducted only to the extent of the net short-term capital 
gain of the year in which the deduction is permitted. The carry-over 
is restricted to 1 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 returns for 1938, it should be noted that the amounts for 1939- 
1941 are after the deduction for net short-term capital loss of the pre- 
ceding year, whereas, in 1938, such a deduction was not allowable. 
The item "Current year net short-term capital gain" published in 



STATISTICS OF INCOME FOR 1943, PART 1 119 

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 capital loss of preceding taxable year deducted," published 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 were 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 and loss 
exclude such gain or loss from partnerships and 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 deductions," and "Net income" for the income years 1938-1941 
so that they mil be comparable with these items for the income years 
1934-1937. 

The Revenue Act of 19'?' 2 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 capital gain or loss; and changes the percentages 
of recognized gain or loss to be taken into account as foUows: 100 per- 
cent of the gain or loss from sales of capital assets held 6 months or 
less (short-term) and 50 percent of the gain or loss from sales of 
capital assets held more than 6 months (long-term). Net short- and 
long- term capital gain and loss are combined. If the combination 
results in a net loss, the deduction for the current year is limited to 
the amount of net loss, or to $1,000, or to the net income computed 
without regard to capital gains and losses, whichever is smallest; if 
the combination results in a net gain, the amount thereof is included 
in total income. 

The capital loss carry-over is the net capital loss of any taxable 
year beginning after December 31, 1941 , and includes both short- and 
long-term capital losses. The amount of net capital loss may be 
carried forward as a short-term capital loss in each of five succeeding 
years to the extent that such amount exceeds the net capital gain of 
any subsequent year intervening between the year in which the net 
capital loss occurred and the fifth succeeding year. "Net capital 
loss" is the excess of net loss from sales of capital assets over $1,000 
or net income computed without regard to capital gains and losses, 
whichever is smaller. "Net capital gain" is the net gain from sales 
of capital assets plus $1,Q00 or net income computed without regard 
to capital gains and losses, whichever is smaller. 



120 STATISTICS OF INCOME FOR 19 43, PART 1 

The "Net gain (or loss) from sales 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 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 from 1941, not in 
excess of the net income for that year, has been deducted but only 
to the extent of net short-term gain for 1942. For 1943, the "Net 
gain (or loss) from sales of capital assets" is similar to that tabulated 
for the previous year, except that the carry-over is the "Net capital 
loss" of 1942, as defined above. The carry-overs reported on the 
1942 and 1943 returns differ in two important respects: The carry-over 
reported on 1943 returns includes both short- and long-term capital 
losses and is reported, without limitation, independently of the current 
year capital gain or loss; whereas, the carry-over reported on 1942 
returns includes only short-term losses and is limited to the net in- 
come for 1941 as well as to the net short-term capital gain of 1942. 

The allowable deduction for a net loss from sales of capital assets 
for 1942-1943 is limited to the amount of such loss, or to $1,000, or 
to the net income computed without regard to capital gains and losses, 
whichever is smallest. For 1942, the allowable deduction consists of 
capital loss of that year; but for 1943, the allowable deduction consists 
partly of carry-over and partly of current year capital loss. 

The amount of net capital loss, sustained in 1942 or 1943 and carried 
forward into future years, is not available. 

The net gaia or loss from sales of capital assets reported and tabu- 
lated for 1942-1943 is not comparable with that from sales of capital 
assets for 1938-1941 because of the changes in the periods of time 
for which the assets were held, in the percentages of gain or loss to be 
taken into account, in the computation of the carry-over, and in the 
amount of allowable deduction for capital loss; and because of the 
combination of net short- and long-term capital gain and loss all of 
which affect the data for 1942-1943. It is not possible to adjust 
"Total income," "Total deductions," or "Net income" for 1942-1943 
so that they are comparable 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 table D, 
pages 356-357. 

PARTNERSHIP RETURNS OF INCOME, 1917-1943 

Partnership returns of income, except for the war excess-profits tax 
of 1917, are not subject to direct assessments of Federal income tax. 
However, every domestic partnership and every foreign partnership 
doing business in the United States or having an office or place of 
business therein is required to file a return of income on Form 1065 
(facsimile on pages 389-396;. "The term 'partnership' includes a syn- 
dicate, group, pool, joint venture, or other unincorporated organiza- 
tion, through or by means of which any business, financial operation, 
or venture is carried on, and which is not, within the meaning of this 
title, a trust or estate or a corporation * * *" (section 3797(a)(2), 
Internal Revenue Code). The distributive share of net profit or net 
loss of the partnership (whether distributed or not) is reported on the 
individual income tax return of each partner according to his pro- 



STATISTICS OF INCOME FOR 1943, PART 1 



121 



portionate share, and the profit or loss thus reported is tabulated 
elsewhere in this report as a source of income or deduction, insofar as 
it is reported on individual returns, Form 1040, and taxable fiduciary 
returns, Form 1041, for the income year 1943. 

For the income year 1939, data from partnership returns of 
income, Form 1065, have been compiled and published in a Supplement 
to Statistics of Income for 1939, Part 1. The tabulations therein 
present 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, and gross 
profit or loss from business ; also there are distributions of the returns 
by gross receipts 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 Gov- 
ernment Printing Office, Washington 25, D. C, at a cost of 15 cents. 
(Data from the 1945 and 1947 partnership returns are in process of 
compilation.) 

The number of partnership returns. Form 1065, filed for the income 
years 1917 through 1943, 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. 



Numher of 
partnership 
returns 
Income year: 

1917 31,701 

1918 100,728 

1919 175,898 

1920 240,767 

1921 259,359 

1922___- 287, 959 

1923 304,996 

10?4 321, 158 

1925 309,414 

1926 295,425 

1927 282,841 

1928 272, 127 

1929 263,519 

1930 244,670 



Number of 
partnership 
returns 
Income year — Continued 

1931 230,407 

1932 216,712 

1933 214,881 

1934 221,740 

1935 222,293 

1936 237,367 

1937 261,470 

1938 273,361 

1939 290,876 

1940 372,796 

1941 453,911 

1942 490,320 

1943 491,544 



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 Division, 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 1927-1942 
(except Form 1040A for 1941-1942) are classified by States and 
Territories, by taxable and nontaxable returns, and by net income 
classes: The sources of income and deductions (as published for each 
year in the Statistics of Income), total income, total deductions, net 

758454 — 50 9 



122 STATISTICS OF INCOME FOR 1943, PART 1 

income, personal exemption and credit for dependents (combined for 
1927-1932 and shown separately thereafter), earned income credit for 
1934-1942, net loss for prior year 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 1938-1942, and total tax. 

The number of returns with net income and the amount of net 
income for 1927-1942, personal exemption for 1937-1942, credit for 
dependents for 1937-1942, and total tax for 1941-1942 (except Form 
1040A for 1941-1942) are classified by States and Territories, by tax- 
able and nontaxable returns, by net income classes, and by sex and 
family relationship. 

The amount of Government obligations owned and the wholly and 
partially tax-exempt interest received thereon as reported on individual 
returns with net income of $5,000 and over for 1932-1940 are classified 
by States and Territories and by net income classes. 

The Source Book contains no other data for individual returns. 
Form 1040 A, than that published in the report for 1941. For 1942, 
the Source Book shows for Form 1040 A the number of returns, amount 
of salaries, other income (dividends, interest, and annuities in one sum), 
gross income, personal exemption, credit for dependents, earned in- 
come credit, and optional tax classified by gross income classes, by 
taxable and nontaxable returns, and by sex and relationship, for 
States and Territories. 

The sampling technique employed for estimating data for 1943 
does not permit tabulation of data from Form 1040 or 1040 A by income 
classes or by family relationship for the States and Territories. 



INDIVIDUAL RETURNS AND TAXABLE FIDUCIARY RETURNS 

1943 



BASIC TABLES 



Tax analysis — ^by net income classes: 

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

1-B. Taxable fiduciary returns. 

Cumulative distributions of number of returns, net income, and tax — 
by net income classes: 

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

Number of returns, net income, and tax — by family relationship: 

3. Individual returns — by net income classes. 

Sources of income and deduction — by net income classes: 

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

4-B. Taxable fiduciary returns. 

Capital gains and losses — ^by net income classes: 

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

Government obligations and interest — ^by net income classes: 

6. Individual returns. 

7. Taxable fiduciary returns. 

Optional returns, Form 1040A — by gross income classes: 

8. Tax analysis. 

9. Sources of income, exemption, credit, and tax — by family 

relationship. 

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

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

11. Individual returns by net income classes (Form 1040A, by 

gross income classes) and taxable fiduciary returns in 
aggregate. 

123 



124 



STATISTICS OF INCOME FOR 1913, PAPvT 1 



Table 1. — Individual returns and taxable fiduciary returns, with net income, 194S, 
by taxable and nontaxable returns and by net income classes; returns with no net 
income in aggregate; and taxable returns by type of tax liability — Part I, all returns; 
Part II, returns with normal tax and surtax; and Part III, returns with alternative 
tax: Number of returns, net income or deficit, personal exemption, credit for depend- 
ents, earned income credit, total income and victory tax, income and victory tax on 
1943 income, average tax, and effective tax rate 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

PART I— ALL RETURNS 
[Net income classes and money figures, except average tax, in thousands of dollars] 



Net income classes 1 



(1) 



Number of 
returns 



(2) 



Net income 2 
(item 18, 
p. 1, Form 
1040; item 
17, p. 1, 
Form 1041; 
and item 3, 
Form 
1040A) 

(3) 



Personal 
exempt ions 



(4) 



Credit for 

dependents* 

(individual 

returns) 



(5) 



Earned 
income 
credit ' 
(individual 
returns) 



(6) 



10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 
27 
28 
29 
30 
31 
32 
33 
34 
35 
36 
37 
38 
39 
40 
41 
42 



Taxable individual and 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.) 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 

5 under 6 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 j 

60 under 70 

70 under 80 

80 undergo 

90 under 100 

100 under 1.50 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 



18, 159, 744 

241,957 

766, 873 

1, 115, 107 

1, 338, 190 

1,471,852 

1,521,033 

1,649,011 

1, 630, 884 

1, 581, 258 

1, 447, 801 

1, 682, 056 

2, 994, 026 

1, 687, 359 

904. 302 

510, 340 

471, 781 

251,437 

167, 350 

120, 768 

96, 076 

67, 420 

54, 339 

43, 748 

36, 852 

31,229 

102, 108 

54, 507 

32, 791 

35, .193 

17,819 

10, 286 

6,232 

4,114 

2,766 

1,964 

4, 535 

1, 450 

596 

315 

305 

151 



30, 239, 358 

76, 806 

490, 584 

980,317 

1,510,615 

2, 025, 295 

2. 470. 697 
3,091,981 

3. 464. 698 

3, 753, 755 

3, 799, 073 

4, 845, 627 
9,666,137 
6, 280, 894 
3, 820, 779 
2,413,555 
2, 574, 555 
1,024,565 
1, 249, 864 
1,023,739 

911,158 

707, 018 

624, 141 

546, 305 

496, 883 

452, 645 

1,761,037 

1,213,861 

895, 372 

1,223,888 

792, 959 

560, 996 

402, 533 

306, 827 

234, ?M 

186, 048 

.144, 220 

247, 901 

132, 104 

85, 721 

104.791 

67, 694 



15, 680, 127- 

69, 623 

458, 819 

787, 188 

1,066,770 

1,278,262 

1, 383, 315 

1,556,011 

1, 628, 765 

1, 638, 541 

1, 558, 220 

1,825,460 

3, 285, 517 

1, 865, 312 

993, 112 

555, 500 

495, 104 

253, 951 

166, 063 

118,183 

93, 805 

63, 874 

51, 667 

41, 237 

34, 705 

29, 672 

96. 427 

,12,816 

31,842 

34. 343 

17,081 

9,921 

6,029 

3,914 

2,662 

1,870 

4,240 

1, 362 

557 

290 

290 

133 



4, 958, 370 

4,777 

54, 282 

123, 344 

158, 431 

224, 728 

272, 616 

349, 892 

424, 795 

473, 942 

489, 891 

619, 105 

1, 180, 008 

709, 631 

375, 246 

194, 180 

163, 484 

80, 787 

52, 616 

36, 805 

29,859 

19, 858 

16, 950 

13, 263 

11,184 

9.727 

30, 663 

17, 304 

10, 334 

11,147 

5, 632 

3,252 

1,938 

1,266 

851 

625 

1,304 

438 

167 

100 

94 

36 



2, 842, 500 

5,505 

40, 918 

78, 279 

119, 226 

179, 129 

226, 872 

293, 188 

336, 684 

371, 020 

377, 136 

481,490 

953, 744 

611,659 

363, 925 

222, 802 

220, 519 

126,676 

91,042 

69, 910 

59, 644 

43, 981 

38, 205 

32, 520 

28, 989 

25, 515 

85, 286 

48, 020 

30, 137 

34, 228 

18,336 

11,273 

7, 155 

4,798 

3, 246 

2,299 

5, 256 

1,640 

680 

347 

327 

155 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 19 43, PART 1 



125 



Table 1. — Individual returns and taxable fiduciary returns, with net income, 194S, 
by taxable and nontaxable returns and by net income classes; returns with no net 
income in aggregate; and taxable returns by type of tax liability — Part I, all returns; 
Part II, returns with normal tax and surtax; and Part III, returns with alternative 
tax: Number of returns, net income or deficit, personal exemption, credit for depend- 
ents, earned income credit, total income and victory tax, income and victory tax on 
194s income, average tax, and effective tax rate — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

PART I— ALL RETURNS— Continued 

[Net income classes and money figures, except average tax, in tliousands of dollars] 





Net income classes ' 
(1) 


Number of 
returns 

(2) 


Net income 2 

(item 18, 

p. 1, Form 

1040; item 

17, p. 1, 

Form 1041; 

and item 3, 

Form 

1040A) 

(3) 


Personal 
exemptions 

(4) 


Credit for 

dependents 4 

(individual 

returns) 

(5) 


Earned 
income 
credit « 
(individual 
returns) 

(6) 




4? 


Taxable individual and fiduciary 
returns — Continued 
With net income— Continued 
Forms 1040 and 1041— Con. 
500 under 750 


160 
62 
31 
10 
8 
2 
3 
1 


97, 331 
52, 655 
37, 140 
17, 151 
18, 353 

7,445 
13, 231 

5,540 


151 

51 

22 

10 

5 

1 

4 

1 


42 
24 
7 
5 
1 
1 
3 


153 
53 
32 
11 
6 

(13) 

2 

(13) 


4.3 


44 


750 under 1,000 


44 


45 


1.000 under 1,500 


4.5 


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 


■iO 


5,000 and over - - 


50 




Total, taxable returns 
with net income. 
. With no net income » (est.) 

Total, taxable returns (51+52).. 

Nontaxable individual returns: 
With net income: 12 

Form 1040A10 (est.) 

Form 1040: 

Under 0.5 (est.) 






51 


40, 318, 602 
18, 691 


98, 150, 189 
H 27, 988 


37, 242, 823 
12, 591 


11, 133, 005 
1,486 


8,494,515 


51 
5? 








53 


40, 337, 293 


15 98,122,201 


37, 255, 414 


11,134,489 


8, 494, 515 


53 


54 


2, 181, 779 

643, 849 
208, 284 
121, 443 
128, 499 


847, 055 

211,987 
122, 321 
107, 479 
146, 596 


1, 545, 354 

485, 488 
233, 227 
144, 416 
162, 427 


196, 459 

66, 176 
59, 090 
35, 597 
46, 581 


79, 623 

6,197 
3,514 
3,431 
4,601 


54 

5,1 


56 

57 
58 


0.5 under 0.75 (est.) 

0.75 under 1 (est.) 


56 
67 
.58 




Total, nontaxable re- 
turns with net income. 
With no net income. Form 1040 'i 
(est.). 

Total, nontaxable returns (59+ 
60) 

Grand total (53+61 or 63+64)... 

Individual returns and taxable fidu- 
ciary returns with net income (51+ 
59). 

Individual returns and taxable fidu- 
ciary returns with no net income " 
(est.) (52+60). 




59 

fin 


3, 283, 854 
198, 047 


1, 435, 438 
n 198, 358 


2, 570, 911 

(16) 


403, 903 

(16) 


97, 366 


59 
60 








61 


3, 481, 901 


15 1, 237, 081 


(le) 


(16) 


97, 366 


61 


62 


43, 819, 194 


15 99,359,282 


(16) 


(16) 


8, 591, 881 


62 


63 

64 


43, 602, 456 

216,738 


99, 585, 627 
14 2^6, 346 


39,813,734 

('«) 


11, 536, 908 

(16) 


8, 591. 881 


63 
64 









For footnotes, see pp. 252-254. 



126 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 1. — Individual returns and taxable fiduciary returns, with net income, 194S, 
by taxable and nontaxable returns and by net income classes; returns with no net 
income in aggregate; and taxable returns by type of tax liability — Part I, all returns; 
Part II, returns ivith normal tax and surtax; and Part III, returns with alternative 
tax: Number of returns, net income or deficit, personal exemption, credit for depend- 
ents, earned income credit, total income and victory tax, income and victory tax on 
194s income, average tax, and effective tax rate — Continued 

[Por description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

PART I— ALL RETURNS— Continued 

[Net income classes and money figures, except average tax, in thousands of dollars] 



Net income classes • 



(1) 



Taxable individual and fiduciary 
returns: 
With net income: 

Form 1040A 10 (est.) 

Forms 1040 and 1041: 

• Under 0.5 (est.)..- 

0.5 imder 0.75 (est.).. 

0.75 under 1 (est.) 

1 imder 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 imder 6 (est.) 

6 under 7 (est.) _ 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.)... 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

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 imder 150 

150 under 200 

200 imder 250 

250 under 300 

300 under 400 

400 under 500 



Total in- 
come and 
victory tax « 

(item 20, 
p. 4, Form 
1040; item 

37, p. 1, 
Form 1041; 
and item 

12, Form 
1040A) 



(7) 



2, 636, 838 

15, 155 
36, 476 
86, 439 
138, 448 
189, 328 
251, 947 
336, 775 
385, 306 
437, 546 
459, 139 
620, 054 
1, 337, 629 
962, 396 
649, 264 
446, 965 
541,011 
380, 416 
322, 058 
285, 299 
261, 218 
212, 281 
196, 268 
179, 619 
169, 587 
160, 393 
692, 788 
548, 753 
450, 206 
685, 213 
494, 004 
375, 797 
288, 167 
230, 112 
180, 451 
148,422 
463, 923 
225, 372 
126,660 
82, 764 
98, 979 
65, 326 



Income and 
victory tax 

on 1943 

income ' 
(item 16, 
p. 4, Form 
1040; item 

37, p. 1, 
Form 1041; 
and item 8, 

Form 
1040A) (col. 

11+15) 



(8) 



2, 389, 266 

8,050 

24,944 

68,038 

111,363 

156,948 

212, 415 

287. 863 
334, 328 
382, 188 
403, 748 
548, 292 

1, 179, 004 
842, 653 
562, 927 
386, 649 
458, 916 
317,619 
267, 124 
230, 243 
216, 354 
176,068 
162, 343 
148, 498 
140, 573 
136,316 

569. 864 
452, 881 
371, 957 
566, 096 
406, 999 
310, 227 
235, 774 
187, 975 
149, 219 
122,450 
379, 290 
183, 714 
101, 978 

68, 014 
84,010 
54, 505 



Returns with normal tax and 
surtax 8 



Normal tax 
and surtax 
(item 10, p. 
4, Form 
1040; item 

26, p. 1, 

Form 1041; 

and item 

6, Form 

1040A) 



(9) 



1, 823, 396 



6, 
21 
53 
84! 
117, 
160, 
219 
254; 
293; 
313 
430 
941 
683, 
464, 
322 
387, 
271 
230, 
200, 
189, 
155, 
144, 
132, 
126, 
122, 
514, 
370, 
290, 
426 
292, 
218 
163, 
126, 
99 

78: 

231 
105 
56 
39 
44, 
27 



Net victory 

tax (item 

13, p. 4, 

Form 1 040; 

item .34, 

p. 1, Form 

1041; and 

item 7, 

Form 

1040.\) 



(10) 



565, 870 

1,219 
3,986 
14, 179 
27, 250 
39, 732 
52, 568 
68, 869 

80. 003 
88, 949 

91. 004 
117, 568 
238, 324 
159, 686 

99, 452 
64, 832 
71, 823 
46, 040 
36, 457 
29, 858 
26, 733 
20, 682 
18, 270 
16, 066 
14, 715 
13, 705 
51, 864 
32, 506 
23, 205 
32, 052 
21,113 
15,508 
11,606 
8,912 
6,927 
5,449 
15,542 
6,785 
3,588 
2,513 
2,757 
1,744 



Income and 
victorv tax 
on 1943 in- 
come ' 
(item 16, 
p. 4, Form 
1040; item 

37, p. 1. 

Form 1041; 

and item 8, 

Form 

1040A) 

(11) 



2, 389, 266 

8,050 
24,944 
038 
363 



111, 
156, 
212, 
287, 
334, 
382, 
403, 
548, 
,179, 
842, 
562, 
386, 
458, 
317, 
267, 
230, 
216, 
176, 
162, 
148, 
140, 
136, 
565, 
402, 
313, 
458, 
312, 
233, 
175, 
135, 
105, 
84, 
24b, 
111, 
60, 
41, 
47, 
29, 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 19 43, PART 1 



127 



Table 1. — Individual returns and taxable fiduciary returns, with net income, 1943, 
by taxable and nontaxable returns and by net income classes; returns with no net 
income in aggregate; and taxable returns by type of tax liability — Part I, all returns; 
Part II, returns with normal tax and surtax; and Part III, returns with alternative 
tax: Number of returns, net income or deficit, personal exemption, credit for depend- 
ents, earned income credit, total income and victory tax, income and victory tax on 
194s income, average tax, and effective tax rate — Continued 

fFor description of items and classifications, and metiiods of tabulating and estimating data, see pp. 6-13, 

106-114] 

PART I— ALL RETURNS— Continued 

[Net income classes and money figures, except average tax, in thousands of dollars] 





Net income classes ' 
(1) 


Total in- 
come and 
victory tax^ 

(item 20, 
p. 4, Form 
1040; item 

37, p. 1, 
Form 1041; 
and item 

12, Form 
1040A) 

(7) 


Income and 

victory tax 

on 1943 

income ' 

(item 16, 

p. 4, Form 

1040; item 

37, p. 1, 

Form 1041; 

and item 8, 

Form 

1040A) (col. 

11+15) 

(8) 


Rpturnb with normal tax and 
surtax 8 






Normal tax 
and surtax 
(item 10, p. 
4, Form 
1040; item 

26, p. 1, 

Form 1041; 

and item 

6, Form 

1040A) 

(9) 


Net victory 

tax (item 

13, p. 4, 

Form 1040; 

item 34, 

p. 1, Form 

1041; and 

item 7, 

Form 

1040A) 

(10) 


Income and 
victory tax 
on 1943 in- 
come ' 
(item 16, 
p. 4, Form 
1040; item 

37, p. 1, 

Form 1041; 

and item 8, 

Form 

1040A) 

(11) 




43 


Taxable individual and fiduciary 
returns— Continued 
With net income— Continued 
Forms 1040 and 1041— Con. 
500 under 750 


91,670 
45, 322 
32, 835 
15, 839 
13, 005 

7,601 
11, 409 

5,883 


77, 575 
38, 658 
29, 158 
13, 848 
11, 632 
6,478 
9,304 
4,985 


39, 281 
15, 696 
11,095 
4,400 
1,990 
3,287 


2,436 
942 
538 
207 

71 


41, .534 
16,617 
11,573 
4,604 
2,038 
3,287 


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 


41 


4,000 under 5,000 - - . 




49 


.50 


6,000 and over 


4,850 


136 


4,985 


50 




Total, taxable returns 
with net income. 
With no net income " (est.) 

Total, taxable returns (51+52) . . 

Nontaxable individual returns: 
With net income: " 

Form 1040A i» (est.) 




51 

.5? 


17,078,356 
4,281 


14, 589, 324 
694 


11,321,440 


2, 254, 242 
694 


13, 561, 355 
694 


51 
52 








53 


17, 082, 637 


14, 590, 018 


11, 321, 440 


2, 254, 936 


13, 562, 049 


53 


54 


15,369 

12, 536 
3,434 
2.084 
2, 333 










.54 


55 


Form 1040: 

Under 0.5 (est.) . 










,55 


56 


0.5 imder 0.75 (est.) 

0.75 under 1 (est.) 










56 


57 










57 


.58 


1 and over (est.) . . 










.58 




Total, nontaxable re- 
turns with net income. 
With no net income, Form 1040 " 
(est.). 

Total, nontaxable returns (59+ 
60). 

Grand total (53+61 or 63+64).. _ 

Individual returns and taxable fidu- 
ciary returns with net income (51+ 
59). 

Individual returns and taxable fidu- 
ciary returns with no net income " 
(est.) (52+60). 












.59 


35, 756 
27, 519 










.59 


60 










60 














61 


63, 275 










61 














62 


17, 145, 912 


14, 590, 018 


11, 321, 440 


2, 254, 936 


13,562,049 


62 


63 
64 


17, 114, 112 
31, 800 


14,589,324 
694 


11,321,440 


2, 254, 242 
694 


13, 561, 355 
694 


63 
M 









For footnotes, see pp. 252-254. 



128 



STATISTICS OF INCOME FOR 19 43, PART 1 



Table 1. — Individual returns and taxable fiduciary returns, with net income, 194S, 
by taxable and nontaxable returns and by net income classes; returns with no net 
income in aggregate; and taxable returns by type of tax liability — Part I, all returns; 
Part II, returns with normal tax and surtax; and Part III, returns with alternative 
tax: Number of returns, net income or deficit, personal exemption, credit for depend- 
ents, earned income credit, total income and victory tax, income and victory tax on 
1943 income, average tax, and effective tax rate — Continued 
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

PART I— ALL RETURNS— Continued 

[Net income classes and money figures, except average tax, in thousands of dollars] 







Returns with alternative tax » 










Alternative tax 












50 percent 










of the 


















excess of 




Income 




Effective 








Normal 
tax and 
surtax 


net long- 
term 
capital 
gain over 


Not vic- 
tory tax 
(item 13, 
p. 4, 
Form 
1040, and 
item 34, 
p. 1, 
Form 
1041) 


and vic- 
tory tax 
on 1943 
income ' 


Average 
income 
and vic- 
tory tax 
on 1943 
income 

(col. 

8-=-2) 


tax rate 
percent 
for in- 
come and 






Net income classes ' 


(item 12, 
Sch. B, 
Form 


net short- 
term 
capital 


(item 16, 
p. 4, 
Form 


victory 

tax on 

1943 








1040, and 


loss 


1040, and 


mcome 








item 10, 


(item 13, 


item 37, 


(col. 








Sch. E, 


Sch. B, 


p. 1. 




8^3) 








Form 


Form 


Form 












1041) 


1040, and 

item 11, 

Sch. E, 

Form 

1041) 




1041) 










(1) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 






Taxable individual and fiduciary 


















returns: 


















With net income: 
















1 


Form 1040A 10 (est.) 










$132 


7.90 


T 




Forms 1040 and 1041: 
















f, 


Under 0.5 (est.) 










33 


10.48 


?• 


» 


0.5 under 0.75 (est.) 










33 


5.08 


3 


4 


n 75 iiTidfir 1 (fiSt ) 










61 


6.94 


4 


5 


1 under 1.25 (est.) 










83 


7.37 


5 


6 


1.25 under 1.5 (est.) 










107 


7.75 


fi 


7 


1 .5 under 1 ,75 (est,) 










140 


8.60 


r 


8 


1.75 under 2 (est.) .. . 










175 


9.31 


8 


9 


2 under 2.25 (est.) 










205 


9.65 


9' 


10 


2.25 under 2.5 (est.) 










242 


10.18 


10 


n 


2.5 under 2.75 (est.) 










279 


10.63 


11 


n 


2.75 under 3 (est.) 










326 


11.32 


12- 


13 


3under 3.5 (est.).. 










394 


12.20 


13 


14 


3.5 under 4 (est.) 










499 


13.42 


14 


15 


4 under 4.5 (est.) 










622 


14.73 


\r* 


Ifi 


4 5 under 5 (est,) 










758 


16.02 


16 


17 


5 imder 6 (est.) 










973 


17.83 


17 


TR 


fi nndfir 7 Cp.st. 1 










1,263 


19.55 


18 


19 


7 under 8 (est.) 










1,596 


21.37 


19' 


?,n 


8 under 9 (est.) 










1,906 


22.49 


20 


?I1 


Q undfir 10 (est.) 










2,252 


23.74 


21 


22 


10 under 11 (est.) 










2,612 


24.90 


22 


n 


11 under 12 (est.) 










2,988 


26.01 


23 


?4 


12 under 13 (est) 










3,394 


27.18 


24 


w 


13 under 14 (est.) 










3,815 


28.29 


25 


w 


14 under 15 Cest ) 










4,365 


30.12 


2fi 


27 


15 under 20 (est.) 


3,635 


272 


353 


4,254 


5,681 


32.36 


27 


28 


20 under 25 


41,606 
47, 665 
87, 650 


4,837 
6,842 
13, 556 


3,812 
3,996 
6,910 


50, 139 

58, 387 
107, 937 


8,309 
11,343 
15, 905 


37.31 
41.54 
46.25 


28 


29 


25 under 30 


29 


30 


30 under 40 


30 


31 


40 under 50 


76, 382 


12, 376 


5,886 


94, 496 


22, 841 


51.33 


31 


32 


50 under 60 


62, 975 
49,011 
43, 273 
35, 148 
31, 706 
106,119 


9,487 
7,792 
6,115 
5,655 
4,511 
19, 074 


4,711 
3,660 
3,170 
2,581 
2,389 
7,440 


77, 048 
60. 367 
52, 355 . 
43, 338 
38,432 
132,411 


30. 160 
37, 833 
45. 692 
53, 947 
62, 347 
83, 636 


55. 30 
58,57 
61,26 
63.67 
65.82 
69,69 


32 


33 


60 under 70 


33 


34 


70 under 80 


34 


35 


80 under 90 


35 


3A 


90 under 100 


36 


37 


100 under 150 


37 


38 


150 under 200 


56, 685 


11,622 


3,828 


71,760 


126, 700 


74.11 


3» 


39 


200 under 250. . . . 


33, 173 
20, 032 


6,611 
4,149 


2,150 
1,318 


41, 870 
26, 046 


171,104 
215,916 


77.20 
79.34 


39 


40 


250 under 300 


40 


41 


300 under 400. 


28, 884 


6,358 


1,741 


36, 958 


275, 442 


80.17 


41 


42 


400 under 500 


18, 585 


5,423 


1,185 


25, 171 


360. 962 


80.52 


42 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



129 



Table 1. — Individual returns and taxable fiduciary returns, with net income, 194-8, 
by taxable and nontaxable returns and by net income classes; returns with no net 
income in aggregate; and taxable returns by type of tax liability — Part I, all returns; 
Part II, returns with normal tax and surtax; and Part III, returns with alternative 
tax: Number of returns, net income or deficit, personal exemption, credit for depend- 
ents, earned income credit, total income and victory tax, income and victory tax on 
1943 income, average tax, and effective tax ra/e— Continued 
IFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

100-114] 

PART I— ALL RETURNS— Continued 

[Net income classes and money figures, except average tax, in thousands of dollars] 







Returns with alternative tax ' 








1 


Alternative tax 












50 percent 










of the 


















excess of 




Income 




Effective 








Normal 
tax and 
surtax 


net long- 
term 
capital 
snin over 


Net vic- 
tory tax 
(item 13, 
p. 4, 
Form 
1040, and 
item 34, 


and vic- 
tory tax 
on 1943 
income ' 


Average 
income 
and vic- 
tory tax 
on 1943 
income 

(col. 

8-^2) 


tax rate 
percent 
for in- 
come and 






Net income classes ' 


(item 12, 

Sch. B, 

Form 

1040, and 


net short- 
term 
capital 
loss 


(item 16, 
p. 4, 
Form 

1040, and 


victory 

tax on 

1943 

income 








item 10, 


(item 13, 


p. 1, 
Form 

1041) 


item 37, 


(col. 








Sch. E, 


Sch. B, 


p.], 




8-7-3) 








Form 


Form 


Form 












1041) 


1040, and 

item 11, 

Sch. E, 

Form 

1041) 




1041) 










(1) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 






Taxable individual and fiduciary 


















returns — Continued 


















With net income— Continued 


















Forms 1040 and 1041— Con. 
















43 


500 under 750 .- 


23, 978 


10, 554 


1,589 


36, 041 


$484, 841 


79.70 


4:- 


44 


750 under 1,000 


10,812 


10, 555 


715 


22, 041 


623, 522 


73.42 


44 


4.5 


1,000 under 1,500 


11,892 


5,114 


593 


17, 585 


940, 571 


78. 51 


45 


46 


1,500 under 2,000 -. 


6, 819 


2,073 


370 


9,244 


1, 384, 771 


80 74 


46 


47 


2,000 under 3,000 


3,645 


5. 898 


210 


9, 594 


1, 4.53. 954 


63.38 


47 


48 


3,000 under 4,000 


2,825 


221 


194 


3,192 


3, 239, 223 


87. 02 


48 


49 


4,000 under 5,000 


5,795 


3,277 


379 


9,304 


3 101 227 


70 32 


49 


."iO 


5^000 and over . - 








4, 985, 292 


89,99 


50 




Total, taxable returns 












51 


808, 893 


162, 373 


59, 179 


1, 027, 969 


362 


14.86 


51 




with net income. 
















h2 


With no net income " (est.) ... 










37 




5? 




Total, taxable returns (51+52).. 
Nontaxable individual returns: 












53 


808, 893 


162,373 


59, 179 


1, 027, 969 


362 


14.87 


53 




















With net income: '2 
















54 


Forml040Ai» (est.) 














54 




Form 1040: 
















65 


Under 0.5 (est.) 














55 


56 


0.5 under 0.75 (est.) 














56 


57 


0.75 under 1 (est.) 














57 


58 


1 and over (est.) 














58 




Total, nontaxable re- 
turns with net in- 
















59 














59 




















come. 
















60 


With nonet income, Form 1040 " 
(est.). 

Total, nontaxable returns (59-|- 
60). 

Grand total (53-f61 or 63+64).. 

Individual returns and taxable fidu- 














6(1 


















61 














61 


















62 


808, 893 


162, 373 


59, 179 


1, 027, 969 


333 


14.68 


62 


63 


808, 893 


162, 373 


59. 179 


1,027,969 


335 


14.65 


63 




ciary returns with net income 


















(51+59). 
















64 


Individual returns and taxable fidu- 














64 




















(est.) (.52+60). 

















For footnotes, see pp. 252-254. 



130 



STATISTICS OF INCOME FOR 19 43, PART 1 



Table 1. — Individual returns and taxable fiduciary returns, vnth net income, 194S, 
by taxable and nontaxable returns and by net income classes; returns with no net 
income in aggregate; and taxable returns by type of tax liability — Part I, all returns; 
Part II, returns with normal tax and surtax; and Part III, returns with alternative 
tax: Number of returns, net income or deficit, personal exemption, credit for depend- 
ents, earned income credit, total income and victory tax, income and victory tax on 
1943 income, average tax, and effective tax rate — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

PART II— RETURNS WITH NORMAL TAX AND SURTAX » 

[Net income classes and money figures, except average tax, in thousands of dollars] 



Net income classes ' 



(1) 



Number 
of returns 



(2) 



Net 

income ' 

(item 18, 

p. 1, Form 

1040, and 

item 17, 

p. 1, Form 

1041) 

(3) 



Personal 
exemption ' 



(4) 



Credit for 
depend- 
ents * (in- 
dividual 
returns) 



(5) 



Earned 
income 
credit ' (in- 
dividual 
returns) 



(6) 



Taxable individual and fiduciary re- 
turns with net income: 
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.) 

5 under 6 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.).. 

15 under 20 (est.) 

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 



152, 757 

562, 317 

708, 284 

806, 355 

1, 152, 920 

1,291,632 

1, 480, 417 

1, 535, 988 

1, 540, 177 

1,418,021 

1,658,050 

2,970,128 

1, 682, 474 

903, 105 

510, 201 

471, 761 

251, 437 

167, 350 

120, 768 

96, 076 

67, 420 

54, 339 

43, 748 

36, 852 

31, 229 

101,496 

48, 585 

27, 599 

28, 706 

13, 587 

7,655 

4, 580 

2,923 

1,926 

1,320 

2,863 

849 

335 

185 

161 

76 

77 

22 

10 

3 

1 

1 



44, 825 
354, 668 
621,806 
913,915 

1, 585, 877 
2, 102, 648 

2, 779, 749 
3, 262, 843 
3, 656, 248 
3,721,956 
4, 776, 519 
9, 589, 750 
6, 262, 774 
3, 815, 729 
2, 412, 955 
2, 574, 451 
1, 624, 555 
1, 249, 864 
1, 023, 739 

911,158 

707, 018 

624, 141 

546, 305 

496, 883 

452, 645 

1, 749, 144 

1, 080, 306 

753, 069 

985, 952 

604, 055 

417, 200 

295, 448 

217, 954 

163, 098 

125, 069 

343, 369 

144, 499 

74, 174 

50, 486 

55, 420 

33, 720 

46, 917 

18, 490 

12, 903 

5,090 

2,290 

3,763 



8,053 

233, 295 

313, 702 

432, 867 

897, 291 

1,109,381 

1, 354, 392 

1,514,901 

1, 588, 925 

1, 522, 781 

1, 796, 653 

3, 256, 840 

1, 859, 735 

991, 677 

555, 334 

494, 982 

253, 951 

166, 063 

118, 183 

93, 805 

63, 874 

51,667 

41, 237 

34, 705 

29, 672 

96, 070 

47, 609 

27, 091 

28, 103 

13.215 

7,479 

4,479 

2,833 

1,865 

1,281 

2,720 

805 

311 

175 

163 

74 

75 

19 



(13) 



437 

1,675 

7,228 

12, 362 

23,490 

89, 038 

186, 652 

307, 799 

410, 655 

439, 436 

570, 755 

1,123,651 

696, 883 

371, 299 

193, 725 

163, 022 

80, 787 

52, 616 

36. 805 

29, 859 

19, 858 

16, 950 

13, 263 

11, 184 

9,727 

30, 626 

1.5, 794 

8,839 

9,149 

4,412 

2,486 

1,434 

916 

611 

428 

836 

256 

87 

68 

52 

21 

22 

10 

2 

1 

(13) 



5,540 



3,959 

34, 724 

61, 957 

90,646 

158, 054 

210, 031 

277, 102 

326, 212 

365, 749 

372, 621 

477, 856 

949, 779 

611, 003 

363, 737 

222, 748 

220, 466 

126. 676 

91,042 

69, 910 

59, 644 

43, 981 

38, 205 

32, 520 

28, 989 

25, 515 

84,819 

43, 102 

25, 583 

27, 932 

14, 277 

8,568 

5,406 

3,534 

2,303 

1,581 

3,421 

987 

390 

205 

181 

78 

74 

20 

12 

3 

1 



(13) 



Total, individual and fidu- 
ciary returns with normal 
tax and surtax. 



19, 966, 767 



63, 300, 973 



19, 018, 347 



4,945,206 



5, 485, 600 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 194 3, PART 1 



131 



Table 1. — Individual returns and taxable fiduciary returns, with net income, 1943, 
by taxable and nontaxable returns and by net income classes; returns with no net 
income in aggregate; and taxable returns by type of tax liability — Part I, all returns; 
Part II, returns with normal tax and surtax; and Part III, returns with alternative 
tax: Nwmber of returns, net income or deficit, personal exemption, credit for depend- 
ents, earned income credit, total income and victory tax, income and victory tax on 
1943 income, average tax, and effective tax rate — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

PART II— RETURNS WITH NORMAL TAX AND SURTAX »— Continued 

[Net income classes and money figures, except average tax, in thousands of dollars] 



Net income classes ^ 



(1) 



Tax liability 



Total in- 
come and 
victory 

tax 6 (item 
20, p. 4, 

Form 1040, 
and item 
37, p. 1, 

Form 1041) 
(col. 12+ 
13+14) 

(7) 



Tax on 1943 income 



Normal tax 

(item 8, 

p. 4, Form 

1040, and 

item 24, 

p. 1, Form 

1041) 

(8) 



Surtax 

(item 9, 

p. 4, Form 

1040, and 

item 25, 

p. 1, Form 

1041) 

(9) 



Credits for 

foreign tax 

paid and 

tax paid at 

source 



(10) 



Net victory 
tax (item 
13, p. 4, 
Form 1040, 
and item 
34, p. 1, 
Form 1041) 

(11) 



Taxable individual and fiduciary re- 
tm-ns with net income: 
Forms 1040 and 1041: 

UnderO.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 imder 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.). _.- 

1.76 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.) 

3.5uiider4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 

Sunder 6 (est.)...-. 

6 under 7 (est.) 

7under8 (est.) _-. 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) _. 

13 under 14 (est.). 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30-- 

30 under 40 

40 under 50 

60 under 60 

sounder 70 

70 under 80 

sounder 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500imder 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 imder 6,000 

5,000 and over 



14, 038 
35, 301 
82, 021 
129, 206 
182, 461 
245, 668 
331, 027 
381, 343 
435, 658 
457, 601 
618, 720 
1, 336, 196 
962, 093 
649, 174 
446, 954 
541,009 
380, 416 
322, 058 
285, 299 
261, 218 
212, 281 
196, 268 
179,619 
169, 587 
160, 393 
687, 600 
486, 902 
378, 345 
552, 470 
378, 688 
281, 538 
213, 248 
165, 615 
127, 975 
101,329 
2;:8, 668 
136, 5'J6 
73, 2, 3 
51, 930 
55, 343 
35, 198 
48, 685 
19, 632 
13, 685 
5,293 
2,437 
3,287 



2,004 

5,330 

14,534 

23, 227 

30, 930 

42, 435 
58, 257 
67, 332 
78, 067 
83, 635 

116.019 

255, 843 

185, 627 

126, 410 

86, 386 

102, 403 

69, 444 

66, 990 

47, 790 

43, 617 
34, 420 
30, 827 
27, 344 
25, 110 
23, 712 
91, 466 
58, 199 
41,331 
55, 044 
34, 234 
23, 821 
16, 973 
12, 587 

9,467 

7,267 

20, 060 

8,492 

4,376 

2, 9li0 

3,297 

2,002 

2,803 

1,106 

771 

305 

137 

226 



4,860 
16, 706 
39, 384 
61, 224 
86, 831 
117, 618 
161,226 
187, 341 
216, 631 
229, 772 
314, 862 
686, 719 
497, 903 
338, 844 
236, 801 
285, 296 
202, 257 
173,811 
162, 966 
146, 346 
121, 239 

113, 536 
105, 303 
100, 915 

99, 102 
423, 253 
312, 557 
249, 294 
371,814 
258, 010 
194, 189 
147, 006 

114, 403 
89, 566 
71,445 

211, 762 
96, 896 
52, 200 
36, 627 
41, 266 
25, 687 
36, 478 
14, 591 
10, 323 
4,095 
1,853 
3,061 



5,i 



332 



4.617 



32 

77 

69 
338 
545 
206 
487 
348 
350 
662 
167 
882 
463 
779 
370 
606 
122 
133 
371 
340 
274 
290 
214 
168 
203 
962 
620 
269 
761 
853 
339 
178 
281 

69 
142 
604 
219 

56 
162 
267 

99 
184 

21 

61 
3 

23 



103 
2,811 
9,761 
18, 008 
32, 866 
46, 289 
63, 121 
76, 039 
87, 061 
89, 466 
116,233 
236, 891 
159,383 
99, 362 
64, 821 
71, 821 
46, 040 
36, 467 
29, 858 
26, 733 
20, 682 
18, 270 
16, 066 

14, 716 
13, 705 
51, 864 
32, 606 
23, 206 
32, 052 
21, 113 

15, 508 
11, 606 

8,912 
6,927 
5,449 

16, 542 
6,785 
3,688 
2,613 
2,767 
1,744 
2,436 

942 

538 

207 

71 



136 



Total, individual and fidu- 
ciary returns with normal 
tax and surtax. 



13, 139, 247 



2, 033, 784 



7, 464, 261 



14, 327 



1, 642, 963 



For footnotes, see pp. 252-254. 



132 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 1. — Individual returns and taxable fiduciary returns, with net income, 1943, 
by taxable and nontaxable returns and by net income classes; returns with no net 
income in aggregate; and taxable returns by type of tax liability — Part I, all returns; 
Part II, returns with normal tax and surtax; and Part III, returns with alternative 
tax: Number of returns, net income or deficit, personal exemption, credit for depend- 
ents, earned income credit, total income and victory tax, income and victory tax on 
1943 income, average tax, and effective tax rate — Continued 
[For description of items and classifleations, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
PART II— RETURNS WITH NORMAL TAX AND SURTAX «— Continued 
[Net income classes and money figures, except average tax, in thousands of dollars] 



Net income classes ' 



(1) 



Taxable individual and fiduciary re- 
turns with net income: 
Forms 1040 and 1041: 

Under 0.5 (pst.) 

0.5 imdor 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 I'est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75imdor 2 (est.; 

2 under 2.25 (est.) 

2.25under 2.5 rest.) 

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 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

S under 9 (est.) 

9 under 10 (est.) 

lOundorll (est.) 

U under 12 (est.) 

12 under 13 (est.) 

13 under 14 (e.st.) 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30 

sounder 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

sounder 100 

100 under 1.50 -- 

150 under 200 

200imder250 

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, individual and fidu- 
ciary returns with normal 
tax and surtax. 



Tax liability — Continued 



Tax on 1943 
income — 
Continued 



Income 

and victorv 

tax on 1943 

income ' 

(item 16, p. 

4, Form 

1040, and 

item 37, 

p. 1, Form 

1041) (col. 

8+9-1-11- 

10) 

(12) 



6,934 

23,769 

63, 620 

102, 121 

150. 081 

206. 136 

2.S2, 116 

330, 365 

380, 300 

402, 210 

646. 957 

1, 177, 571 

842, 351 

562, 837 

386, 638 

458,915 

317,619 

267,124 

230, 243 

216, 3.54 

176, 068 

162, 343 

148, 498 

140, 573 

136,316 

565, 610 

402, 741 

313, 571 

4,58, 159 

312, 503 

233, 179 

175, 407 

135, 620 

105, 881 

84, 018 

246, 880 

111,954 

60, 108 

41,967 

47, 052 

29, 335 

41,5.34 

16, 617 

11,573 

4,604 

2,038 

3,287 



4,985 



11, 126, 681 



Additional 

tax from 

returns 

with larger 

tax in 1942 

(item 17, 

p. 4, minus 

item 16, p. 

4, Form 

1040} 



(13) 



6,775 
10, 577 

14, 281 
18, 1.38 
19, 057 
19, 501 

18, 761 
14,472 
14,367 
10,499 
10, 838 

19, 565 

15, 230 
13, 129 

8,148 
17, 002 

16, 497 
14,354 
16, 128 
12,776 
10, 636 

9,988 

10,081 

8.206 

5,859 

36, 790 

23, 140 

16, 520 

22, 765 

16, 302 

10, 498 

9,023 

7,427 

5,174 

3,814 

11,772 

6,377 

3, 538 

3,098 

1,003 

470 

310 

65 

86 

100 



513, 135 



Unforgiven 
tax, either 
1942 or 1943 
(item 19(c), 
p. 4, Form 
1040) 



(14) 



330 

954 

4,120 

8,946 

13, 323 

20, 031 
30, 150 

36. 506 
40, 991 
44,892 
60, 925 

139, 060 
104, 513 
73, 207 
.52, 168 
65, 093 
46, 299 
40, 580 
38, 928 
32. 089 
25. 577 
23, 937 

21, 039 
20, 809 
18, 217 
85. 200 
61.020 
48, 254 
71,546 
49, 883 

37, 861 
28, 818 

22, 567 
16,920 
13, 496 
40,017 
18, 265 

9,647 
6.864 
7,288 
5,393 
6,842 
2, 950 
2,026 
590 
399 



897 



1, 499, 430 



Average in- 
come and 
victorv tax 
on 1943 in- 
come (col. 
12^2) ■ 



(15) 



$45 

42 

90 

127 

130 

160 

191 

215 

247 

284 

330 

396 

501 

623 

7.58 

973 

1,263 

1,596 

1,906 

2,252 

2, 612 
2,988 

3, 394 
3,815 
4,365 
5,573 
8,289 

11, 362 

15, 960 

23, 000 

30, 461 

38, 298 

46, 398 

54, 974 

63, 650 

86, 231 

131,866 

179,426 

226, 850 

292, 251 

385, 982 

539, 396 

755, 339 

1,157,260 

1, 534, 528 

2, 037, 661 

3, 286, 535 



4, 985, 292 



558 



Effective 
tax rate 
percent for 
income and 
victory tax 
on 1943 in- 
come (col. 
12-^3) 



(16) 



1.5.47 
6.70 
10.23 
11.17 
9.46 
9.80 
10.15 
10.13 
10.40 
10.81 
11.45 
12.28 
13.45 
14.75 
16.02 
17.83 
19.55 
21.37 
22.49 
23.74 
24.90 
26.01 
27.18 
28.29 
30. 12 
32.34 
37.28 
41.64 
46.47 
51.73 
55.89 
59. 37 
62. 22 
64.92 
67.18 
71. 90 
77.48 
81.04 
83.13 
84.90 
86.99 
88.53 
89.88 
89.69 
90.45 
88.98 
87.34 



17.58 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



133 



Table 1. — Individual returns and taxable fiduciary retiirns, with net income, 194S, 
by taxable and nontaxable returns and by net income classes; rettirns with no net 
income in aggregate; and taxable returns by type of tax liability — Part I, all returns; 
Part II, returns with norynal tax and surtax; and Part III, returns with alternative 
tax: Number of returns, net income or deficit, personal exemption, credit for depend- 
ents, earned income credit, total income and victory tax, income and victory tax on 
194s income, average tax, and effective tax rate — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

PART III— RETURNS WITH ALTERNATIVE TAX » 

[Net income classes and money figures, except average tax, in thousands of dollars] 



Net income classes ' 



(1) 



Taxable individual and fiduciary 
returns with net income: 

Perms 1040 and 1041: 

Under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

.TO under 60 

60 under 70 

70 under 80 

80 under 90 

90 imder 100 

ICO under 150 

150 under 200 

2C0 under 250 

250iuider300 

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 



Num- 
ber of 
returns 



(2) 



Total, individual and 
fiduciary returns with 
alternative tax. 



612 

5,922 

5,192 

6,887 

4,232 

2,631 

1,652 

1,191 

840 

644 

a, 672 

601 

261 

130 

144 

75 

83 

40 

21 

7 

7 

1 

3 



32, 848 



Net in- 
come 1 
(item 18, 
p. 1, Form 
1040, and 
item 17, p. 
1, Form 
1041) 



(3) 



Excess of 
net long- 
term cap- 
ital gain 
over net 

short- 
term cap- 
ital loss 
(item 2, 
Sch. B, 
1040: item 
2, Sch.E, 
Form 1041) 

(4) 



Net in- 
come re- 
duced by 
excess of 
net long- 
term cap- 
ital gain 
over net 

short- 
term capi- 
tal loss 
(col. 3-4) 

(5) 



11,893 
133, 555 

142, 303 
237, 936 
188, 904 

143, 796 
107, 086 

88, 873 
71,256 
60, 978 
200, 852 
103, 401 
57, 930 
35,235 
49, 371 
33, 974 
50, 414 
34, 165 
24, 236 
12, 061 
16, 063 
3,682 
13, 231 



1,821,198 



544 
9,674 
13, 683 
27, 112 
24, 751 
18, 975 
15,584 
12, 230 
11,310 
9,022 
38, 149 
23, 244 
13,223 
8,298 
12, 717 
10,846 
21, 108 
21,110 

10, 229 
4,145 

11, 797 
442 

6,555 



11,349 

123,881 

128, 620 

210, 824 

164,153 

124,821 

91, 502 

76, 644 

59, 946 

51, 956 

162, 703 

80,157 

44, 707 

26, 937 

36, 655 

23,128 

29, 307 

13, 055 

14, 008 

7,916 

4,267 

3,240 

6,676 



Personal 
exemp- 
tion 3 



(6) 



324, 746 



1, 496, 452 



357 

5,206 

4,751 

6,239 

3,866 

2,441 

1,650 

1,081 

797 

589 

1,520 

557 

246 

115 

127 

60 

76 

32 

14 

6 

5 

1 

4 



29, 639 



Credit 
for de- 
pend- 
ents < 
(individ- 
ual re- 
turns) 



(7) 



36 

1,510 

1,495 

1,998 

1,220 

766 

504 

351 

240 

197 

468 

182 

80 

32 

42 

15 

20 

14 

5 

4 

1 

1 

3 



9, 183 26 



For footnotes, see pp. 252-254. 



134 



STATISTICS OF INCOME FOR 1943, PART 1 



Taule 1. — Individual returns and taxable fiduciary returns, with net income^ i94Sr 
by taxable and nontaxable rettirns and by net income classes; returns with no net 
income in aggregate; and taxable returns by type of tax liability — Part I, all returns; 
Part II, returns with normal tax and surtax; and Part III, returns with alternative 
tax: Number of returns, net income or deficit, personal exemption, credit for depend- 
ents, earned income credit, total income and victory tax, income and victory tax on 
1943 income, average tax, and effective tax rate — Continued 

tFor description of items and classifications, and method? of tabulating and estimating data, see pp. 6-13, 

106-114] 

PART III— RETURNS WITH ALTERNATIVE TAX »— Continued 

[Net income classes and money figures, except average tax, in thousands of dollars] 





Net income classes i 
(1) 


Earned 
income 
credit ' 
(individ- 
ual re- 
turns) 

(8) 


Tax liability 






Total in- 
come and 

victory 
tax ' (item 
20, p. 4, 

Form 
1040, and 
item 37, p. 

1, Form 
1041) (col. 
16+17+18) 

(9) 


Tax on 1943 income 






Alternative tax 






Partial tax 


50 percent 
of the ex- 
cess of net 
long-term 

capital 
gain over 
net short- 
term capi- 
tal loss 
(item 13, 
Sch. B, 
Form 
1040, and 
item 11, 
Sch. E, 
Form 
1041) 

(12) 


Total al- 
ternative 
tax (item 
16, Sch. 
B, Form 
1040, and 
item 14, 
Sch. E, 
Form 
1041) (col. 
10+11+12) 

(13) 






Normal 

tax (item 

10, Sch. 

B, Form 

1040, and 

item 8, 

Sch. E, 

Form 

1041) 

(10) 


Surtax 

(item 11, 

Sch. B, 

Form 

1040, and 

item 9, 

Sch. E, 

Form 

1041) 

(11) 




1 


Taxable individual and fiduciary 
returns with net income: 
Forms 1040 and 1041: 

Under 15 (est.) 














1 


2 


15 under 20 (est.) 


467 

4,918 

4,553 

6,296 

4,059 

2,705 

1,749 

1,264 

942 

718 

1,835 

653 

291 

141 

145 

78 

80 

33 

20 

7 

5 

(13) 

2 


5,189 
61, 852 
71, 862 
132, 744 
115,316 
94, 259 
74, 919 
64, 497 
52, 476 
47, 093 
165, 255 
88, 775 
53, .367 
30. 834 
43, 636 
30, 128 
42, 985 
25, 690 
19, 150 
10, 545 
10, 568 
4,314 
11,409 


616 

6,686 

7,029 

11,718 

9,255 

7,101 

5,244 

4,417 

3,455 

3,024 

9,560 

4,705 

2,630 

1,589 

2,140 

1,377 

1,744 

773 

839 

475 

255 

194 

400 


3,019 
34, 920 
40, 636 
75, 932 
67, 127 
55, 874 
43, 767 
38, 856 
31, 693 
28, 682 
96, 559 
51, 980 
30, 543 
19, 043 
26, 744 
17,208 
22,235 
10, 039 
11,053 
6,345 
3, 389 
2.630 
5,395 


272 

4,837 

6,842 

13, 556 

12, 376 

9,487 

7,792 

6,115 

5,655 

4,511 

19. 074 

11,622 

6,611 

4,149 

6,358 

5,423 

10, 554 

10, 555 

5,114 

2,073 

5.898 

221 

3,277 


3,907 

46,443 

54, 507 

101,206 

88, 757 

72, 462 

56, 803 

49, 388 

40,803 

36, 217 

125, 193 

68, 307 

39. 784 

24, 781 

35, 242 

24, 008 

34, 532 

21,367 

17, 006 

8,89'? 

9.543 

3,046 

9,072 


2 


1 


20 under 25 


3 


4 


25 under 30 


4 


"i 


30 under 40 


5 


a 


40 jiTirlpr ."iO 


6 


7 


^n under fiO 


7 


R 


60 under 70 


8 


q 


70 nnripr 80 


9 


10 


80 under 90 


10 


11 


90 under 100 .- 


11 


1? 


100 under 150 . 


12 


n 


150 under 200 


13 


14 


200 under 250 


14 


15 


250 under 300 


15 


16 


300 under 400- 


Ifi 


17 


400 imder 500 


17 


1R 


500 under 750 


IS 


^<i 


750 under 1,000. 


19 


?n 


1,000 rmder 1,500 


20 


">} 


1,500 under 2,000 


21 


?? 


2,000 imder 3,000 - -.. 


22 


?3 


3,000 under 4,000 


?3 


?4 


4,000 under 5,000 


24 


?5 




25 




Total, individual and 
fiduciary returns with 
alternative tax. 
















26 


30, 962 


1, 256, 863 


85, 225 


723, 669 


162, 373 


971,266 


26 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



135 



Table 1. — Individual returns and taxable fiduciary returns, with net income, 1943, 
by taxable and nontaxable returns and by net income classes; returns with no net 
income in aggregate; and taxable returns by type of tax liability — Part I, all returns; 
Part II, returns with normal tax and surtax; and Part III, returns with alternative 
tax: Number of returns, net income or deficit, personal exemption, credit for depend- 
ents, earned income credit, total income and victory tax, income and victory tax on 
1943 income, average tax, and effective tax rate — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13 * 

106-114] 

PART III— RETURNS WITH ALTERNATIVE TAX »— Continued 

[Net income classes and money figures, except average tax, in thousands of dollars] 





Net income classes i 
(1) 


Tax liability— Continued 


Average 
income 
and vic- 
tory tax 
on 1943 
income 
(col. 
16-=-2) 

(19) 


Effec- 
tive tax 
rate per- 
cent for 
income 
and vic- 
tory tax 
on 1943 
income 
(col. 

16H-3) 

(20) 






Tax on 1943 income — 
Continued 


Addi- 
tional 

tax from 

returns 
with 
larger 
tax in 
1942 
(item 

17, p. 4, 
minus 

item 16, 
p. 4, 
Form 
1040) 

(17) 


Unfor- 

given 
tax, 

either 

1942 or 

1943 

(item 
19(c), p. 
4, Form 

1040) 

(18) 






Credits 
for for- 
eign tax 

paid 
and tax 
paid at 
soiu-ce 

(14) 


Net vic- 
tory tax 

(item 
13, p. 4, 
Form 
1040, 
and 
item 34, 
p. 1, 
Form 
1041) 

(16) 


Income 
and vic- 
tory tax 
on 1943 in- 
come ' 
(item 16, 
p. 4, Form 
1040, and 
item 37, p. 
1, Form 
1041) (col. 
13-f-15-14) 

(16) 




1 


Taxable individual and fidu- 
ciary returns with net in- 
come: 
Forms 1040 and 1041: 

Under 15 (est.) 
















1 


2 


15 under 20 (est.) 

20under25 _ 


7 

116 

117 

179 

147 

126 

95 

203 

46 

174 

222 

374 

64 

52 

25 

22 

80 

41 

14 

17 

159 

48 

147 


353 

3,812 

3,996 

6,910 

5,886 

4,711 

3,660 

3,170 

2,581 

2,389 

7,440 

3,828 

2,150 

1,318 

1,741 

1,185 

1,589 

715 

593 

370 

210 

194 

379 


4,254 
50, 139 
58, 387 
107, 937 
94, 496 
77, 048 
60, 367 
52, 355 
43, 338 
38, 432 
132,411 
71, 760 
41, 870 
26, 046 
36, 958 
25, 171 
36, 041 
22, 041 
17, 585 
9,244 
9,594 
3.192 
9,304 


248 
3,759 
4,090 
7,506 
5,364 
4,414 
4,677 
3,377 
1,947 
2,063 
11, 592 
5,280 
4,831 

789 
1,407 
1,197 
1,405 
1,084 

236 


687 

7,953 

9,385 

17, 300 

15, 456 

12, 797 

9,875 

8, 765 

7,191 

6,599 

21, 252 

11, 735 

6,667 

3,999 

5,271 

3,761 

5,539 

2,565 

1,330 

1,301 

946 

798 

1,709 


$6,950 

8,467 

U, 245 

15, 673 

22, 329 

29, 285 

36,542 

43, 959 

51, 593 

59, 677 

79, 193 

119,401 

160, 421 

200, 357 

256, 649 

335, 608 

434, 229 

551, 023 

837, 386 

1,320,589 

1,370,567 

3 191 911 

3 101 227 


35.76 
37.54 
41.03 
45.36 
50.02 
53.58 
56.37 
58.91 
60.82 
63.03 
65.92 
69.40 
72.28 
73.92 
74.86 
74.09 
71.49 
64.51 
72.56 
76.64 
59.73 
86.69 
70.32 


2 


^ 


25imder30 -. 


4 


>) 


sounder 40 


■i 


f) 


40 under 50 


6 


7 


5(1 under fiO 


7 


R 


fin nnder 7n 


S 


q 


70 under 80 


q 


in 


80under90 _ .- 


10 


11 


90 under 100 


11 


1'' 


inn Jinder MV) 


1'> 


IS 


150 under 200 


13 


14 


200 under 250 


14 


15 


250 under 300. ___ 


15 


Ifi 


300 under 400 


16 


17 


400 under 500 -- 


17 


IS 


500 under 750 


18 


It 


750 under 1,000 _- ._- _ 


19 


20 
?1 


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 


20 

?1 


22 
23 
24 
?5 


28 
324 
397 


22 
23 
24 

?5 




Total, individual and 
fiduciary returns 
with alternative tax. 


















26 


2,477 


59, 179 


1, 027, 969 


66, 015 


162, 880 


31, 295 


56.44 


26 



For footnotes, see pp. 252-254. 



136 



STATISTICS OF INCOME FOR 19 43, PART 1 



Table 1-A. — Individual returns with net income, 1943, by taxable and nontaxable 
returns and by net income classes; returns with no net income in aggregate; and 
taxable returns by type of tax liability — Part I, all returns; Part II, returns with 
normal tax and surtax; and_ Part III, returns with alternative tax: Number of 
returns, net income or deficit, personal exemption, credit for dependents, earned 
income credit, total income and victory tax, income and victory tax on 1943 income 
average tax, and effective tax rate 

[For description- of items and classifications, and metliods of tabulating and estimating data see dd 6-13 

106-114] ' ' 

PART I— ALL RETURNS 

[Net income classes and money figures, except average tax, in thousands of dollars] 



Net income classes 



(1) 



Taxable individual returns: 
With net income: 

Form 1040A w (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 Trader 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 imder 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 (est.) 

6 under 7 (est.) 

7under8 (est.) 

8 under 9 (est.) . _ 

9 under 10 (est.) 

10 under 11 (est.) 

n under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

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 160 

150 under 200 

200 under 250 

250 under 300 

300 under 400 __ 

400 under 500 

500 under 750 ■ 



Number of 
returns 



(2) 



18, 159, 744 



218, 078 

754, 289 

106, 442 

331, 800 

466, 935 

517, 176 

645, 854 

628, 123 

578, 854 

445, 838 

680, 352 

991, 236 

685, 140 

902, 459 

508, 751 

469, 296 

249, 542 

165, 966 

119, 585 

95, 188 

66, 637 

53, 626 

43, 230 

36, 354 

30, 808 

100, 714 

53, 630 

32, 297 

35, 001 

17, 484 

10, 127 

6,100 

4,029 

2,698 

1, 913 

4,408 

1,411 

580 

303 

296 

143 

156 



Net 

income 2 

(item 18, 

p. 1, Form 

1040, and 

item 3, 

Form 

1040A) 

(3) 



30, 239, 358 

70, 497 
482, 829 
972, 804 

1, 503, 468 

2, 018, 567 

2, 464, 446 

3, 086, 072 
3, 458, 852 
3, 748, 047 
3, 793, 925 
4, 840, 729 
9, 657, 095 
6, 272. 607 
3, 812, 966 
2, 406, 019 
2, 560, 954 
1, 612, 263 
1, 239, 502 
1, 013, 725 

902, 734 

698, 823 

615,944 

539, 843 

490, 168 

446, 547 

1,737,001 

1, 194, 339 

881, 845 

1, 203, 510 

778, 016 

552, 382 

393, 994 

300, 517 

228, 589 

181, 212 

528, 882 

241, 146 

128, 520 

82, 365 

101,478 

64, 204 

94, 825 



Personal 
e.xemption ^ 



(4) 



15, 680, 127 



455, 

784, 

1,064, 

1, 276, 

1, .382, 

1, 555, 

1, 628, 

1, 637 

1, 557, 

1. 824 

3, 284 

1, 864 

992 

555, 

494 

253 

165, 

117, 

93 

63 

51, 

41 

34 

29 



Credit for 
depend- 
ents * 



(5) 



4, 958, 370 

4,777 

54, 282 

123, 344 

158,431 

224, 728 

272, 616 

349, 892 

424, 795 

473. 942 

489, 891 

619, 105 

1, 180, 008 

709, 631 

375, 246 

194, 180 

163, 484 

80, 787 

52, 616 

36, 805 

29, 859 

19, 858 

16, 950 
13, 263 
11, 184 

9,727 
30, 663 » 

17, 304 
10. 334 
11,147 

5,632 

3,252 

1,938 

1,266 

851 

625 

1,304 

438 

167 

100 

94 

36 

42 



Earned 
income 
credit ' 



(6) 



For footnotes, see pp. 252-254. 



2, 842, 500 

5,505 

40, 918 

78, 279 

119,226 

179, 129 

226, 872 

293, 188 

336. 684 

371,020 

377, 136 

481, 490 

953, 744 

611,659 

363, 925 

222, 802 

220, 519 

126, 676 

91, 042 

69, 910 

59, 644 

43, 981 

38, 205 

32, 520 

28, 989 

25, 515 

85, 286 

48, 020 

30, 137 

34, 228 

18, 336 

11, 273 

7,155 

4,798 

3,246 

2,299 

5,256 

1,640 

680 

347 

327 

155 

153 



STATISTICS OF INCOME FOR 1943, PART 1 



137 



Table 1-A. — Individual returns with net income, 1942, by taxable and nontaxable 
returns and by net income classes; returns with no net income in aggregate; and 
taxable returns by type of tax liability — Part I, all returns; Part II, returns with 
normal tax and surtax;' and Part III, returns with alternative tax: Nximber of 
returns net income or deficit, personal exemption, credit for dependents, earned 
income credit, total income and victory tax, income and victory tax on 1943 income, 
average tax, and effective tax rate — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13. 

106-114] 

PART I— ALL RETUENS— Continued 

[Net income classes and money figures, except average tax, in thqusand of dollars] 





Net income classes 
(1) 


Number of 
returns 

(2) 


Net 

income ^ 

(item 18, 

p. 1, Form 

1040, and 

item 3, 

Form 

1040A) 

(3) 


Personal 
exemption ' 

(4) 


Credit for 
depend- 
ents < 

(5) 


Earned 
income 
credit 5 

(6) 




44 
45 
46 
47 
48 
49 
50 


Taxable individual returns— Con. 
With net income— Continued 
Form 1040— Continued 
750 under 1 000 


58 
28 
9 
6 
1 
3 
1 


49,211 
33, 103 
15, 209 
12, 840 

3,682 
13,231 

5,540 


49 

21 

10 

4 

1 
4 

1 


24 

7 
5 
1 
1 
3 


53 

32 

11 

6 

(13) 

2 

(U) 


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'oOO under 5,000 


49 




50 


Total, taxable individ- 
ual returns with net 
income. 
With no net income, Form 1040 » 
(est.). 

Total, taxable individual re- 
turns (51-1-52). 

Nontaxable individual returns: 
With net income: 12 

Form 1040A '0 (est.) 






51 
52 


40, 222, 699 
17, 438 


97, 774, 423 
14 27, 326 


37, 219, 858 

12, 489 


11, 133, 005 
1,485 


8, 494, 515 


51 

5? 






53 


40, 240, 137 


15 97,747,098 


37, 232, 347 


11, 134, 489 


8, 494. 515 


53 




2, 181, 779 

643, 849 
208, 284 
121, 443 
128, 499 


847, 055 

211,987 
122, 321 
107, 479 
146, 596 


1, 545, 354 

485, 488 
233, 227 
144, 416 
162, 427 


196, 459 

66, 176 
59, 090 
35, 597 
46, 581 


79, 623 

6,197 
3,514 
3,431 
4,601 


54 


55 


Form 1040: 

Under 5 (est.) -- - 


55 


56 


0.5 under 0.75 (est.) 


56 

57 


■io 




58 




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

Total, nontaxable individual 
returns (59+60). 

Grand total (53+61 or 63+64) ___ 

Individual returns with net income 

(51+5f). 
Individual returns with no net 

income " (est.) (52+60). 




59 
60 


3, 283, 854 
198, 047 


1, 435, 438 
"198,358 


2, 570, 911 

(16) 


403, 903 

(16) 


97. 366 


59 

fiO 






61 


3,481,901 


15 1,237,081 


(16) 


(16) 


97, 366 


61 


62 


43, 722, 038 


1598,984, 178 


(16) 


(16) 


8, 591, 881 


62 


63 
64 


43, 506, 553 


99, 209, 862 

14 99?; fi83 


39, 790, 769 

(16) 


11, 536, 908 


8,591,881 


63 
64 











For footnotes, see pp. 252-254. 



758454 — 50- 



-10 



138 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 1-A. — Individual returns with net income, 194S, by taxable and nontaxable 
returns and by net income classes; returns with no net income in aggregate; and 
taxable returns by type of tax liability — Part I, all returns; Part II, returns with 
normal tax and surtax; and Part III, returns with alternative tax: Number of 
returns, net income or deficit, personal exemption, credit for dependents, earned 
income credit, total income and victory tax, income and victory tax on 1943 income, 
average tax, and effective tax rate — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

PART I— ALL RETURNS— Continued 

[Net income classes and money figures, except average tax, in thousands of dollars] 



Net income classes 



(1) 



Taxable individual retmns: 
With net income: 

Form 1040Ai(' (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 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

Sunder 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.)__. 

11 under 12 (est.)... 

12 under 13 (est.).-- 

13 under 14 (est.)... 
14imder 15 (est.)... 
15imder 20 (est.)... 

20imder 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 



Total 
income and 

victory 
tax 6 (item 

20, p. 4, 

Form 1040, 

and item 12, 

Form 

1040A) 



(7) 



2, 636, 838 

14, 474 
35, 662 
85, 422 
137, 348 
188, 210 
250, 859 
335, 716 
384, 225 
436, 464 
458, 133 
619, 074 
1, 335, 772 
960, 651 
647, 572 
445, 286 
537, 861 
377, 434 
319,435 
282, 657 
258, 908 
209, 951 
193, 842 
177, 641 
167,484 
158,425 
684, 299 
540, 972 
444, 313 
675, 475 
486, 261 
371, 078 
283, 238 
226, 384 
176, 886 
145, 336 
454, 303 
220, 7?4 
124, 153 
80, 233 
96, 709 
62, 788 
89, 751 



Income and 

victory tax 

on 1943 

income ' 

(item 16, 

p. 4, Form 

1040, and 

item 8, 

Form 

1040A) 

(col. 11+15) 



(8) 



2, 389, 266 

7,369 
24, 130 
67, 021 
110,263 
155, 830 
211, 327 
286, 805 
333, 247 
381, 106 
402, 742 
547, 312 
1, 177, 147 
840, 908 
561, 235 
384, 970 
455, 767 
314, 638 
264, 501 
227, 601 
214, 044 
173, 738 
159, 917 
146, 520 
138, 470 
134, 349 
561, 375 
445, 099 
366, 064 
556, 358 
399, 257 
305, 508 
230, 846 
184, 247 
145, 654 
119,364 
369, 670 
179,066 
99, 470 
65, 482 
81, 740 
51,966 
75, 656 



Returns with normal tax and surtax * 



Normal tax 

and surtax 

(item 10, 

p. 4, Form 

1040, and 

item 6, 

Form 

1040A) 



(9) 



1, 823, 396 

6,210 
20, 252 
52, 972 
83, 448 
116,759 
159, 078 
218, 537 
253, 710 
292, 626 
312,412 
430, 012 
939, 913 
681, 882 
462, 754 
320, 690 
384, 886 
269, 036 
228, 440 
198, 379 
187, 877 
153, 547 
142, 163 
130, 854 
124, 091 
120, 994 
507, 075 
364, 748 

286, 598 
420, 092 

287, 716 
215, 496 
161, 689 
125, 109 

96, 964 
77, 305 
228, 240 
103, 269 
55.915 
38, 4,59 
43, 679 
26, 941 
38, 307 



Net victory 
tax (item 

13, p. 4, 

Form 1040, 

and item 7, 

Form 

1040A) 



(10) 



565, 870 

1,189 
3,951 
14, 104 
27, 148 
39, 613 
52, 450 
68, 748 
79, 878 
88, 824 
90, 887 
117,452 
238, 106 
159, 479 
99, 248 
64, 635 
71, 469 
45, 708 
36, 179 
29, 578 
26, 493 
20, 452 
18, 037 
15, 875 

14, 531 
13, 540 
51,211 
32, 025 
22, 912 
31, 601 
20, 813 

15, 335 
11,446 

8,797 
6,795 
5,363 
15, 323 
6,668 
3,542 
2,461 
2,721 
1,701 
2,380 



Income and 

victory tax 

on 1943 

income ' 

(item 16, 

p. 4, Form 

1040, and 

item 8, 

Form 

1040A) 

(11) 



2, 389, 266 



7, 

24, 

67, 

110, 

155, 

211, 

286, 

333, 

381, 

402, 

547, 

1, 177, 

840, 

561, 

384, 

455, 

314, 

264, 

227, 

214, 

173, 

159, 

146, 

138, 

134, 

557, 

396, 

309, 

460, 

307, 

230, 

172, 

133, 

103, 

82, 

243, 

109, 

59, 

40, 

46, 

28, 

40, 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



139 



Table 1-A. — Individual returns with net income, 1943, by taxable and nontaxable 
returns and by net income classes; returns with no net income in aggregate; and 
taxable returns by type of tax liability — Part I, all returns; Part II, returns with 
normal tax and surtax; and Part III, returns with alternative tax: Number of 
returns, net income or deficit, personal exemption, credit for dependents, earned 
income credit, total income and victory tax, income and victory tax on 1943 income, 
average tax, and effective tax rate — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13. 

106-114] 

PART I— ALL RETURNS— Continued 

[Net income classes and money figures, except average tax, in thousand of dollars] 





Net income classes 
(1) 


Total 
income and 

victory 
tax 9 (item 

20, p. 4, 

Form 1040, 

and item 12, 

Form 

1040A) 

(7) 


Income and 

victory tax 

on 1943 

income ' 

(item 16, 

p. 4, Form 

1040, and 

item 8, 

Form 

1040 A) 

(col. 11+15) 

1 

(8) 


Returns with normal tax and surtax ' 






Norma! tax 

and surtax 

(item 10, 

p. 4, Form 

1040, and 

item 6, 

Form 

1040 A) 

(9) 


Net victory 

tax (item 

13. p. 4, 

Form 1040, 

and item 7, 

Form 

1040A) 

(10) 


Income and 

victory tax 

on 1943 

income ' 

(item 16, 

p. 4, Form 

1040, and 

item 8, 

Form 

1040A) 

(11) 




/\\ 


Taxable individual returns— Con. 
With net income — Continued 
Form 1040— Continued 

750 under 1,000 -.- 


43, 243 
30, 267 
14, 861 
10, 248 

4,314 
11, 409 

5, 883 


36, 579 
26, 590 
12, 870 
8,875 
3,192 
9,304 
4,985 


15, 696 

11,095 

4,400 

1,990 


942 

538 

207 

71 


16,617 
11,573 
4,604 
2,038 


i\i\ 


4'i 


1,000 under 1,500 


'15 


46 


1,500 under 2,000 


16 


47 

'IS 


2,000 under 3,000 

3,000 imder 4,000 


47 
48 


44 


4,000 uiider 5,000 








49 


■in 


5,000 and over. 


4,850 


136 


4,985 


50 




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

Total, taxable individual re- 
turns (514-52). 

Nontaxable individual returns: 
With net income: 12 

Form 1040 A 'O (est.) 




61 
1'' 


16,938,473 
4,230 


14, 449, 441 
643 


11,230,551 


2, 216, 434 
643 


13,463,033 
643 


51 
5'' 








53 


16, 942, 704 


14,450,084 


11, 230, 551 


2,247,077 


13,463,675 


53 


"14 


15, 369 

12, 536 
3,434 
2, 0S4 
2,333 










54 


55 


Form 1040: 

Under 0.5 (est.) 










55 


56 


0.5 under 0.75 (est.) 

0.75 under 1 (est.) 










56 


57 










57 


58 


1 and over (est.)- _-- - 










58 




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

Total, nontaxable individual 
returns (59+60). 

Grand total (53+61 or 63+64) _. 

Individual returns with net income 
(51+59). 

Individual returns with no net in- 
come 1' (est.) (52+60). 












5P 


35, 756 
27, 519 










59 


60 










60 














61 


63, 275 










61 














62 


17, 005, 979 


14, 450, 084 


11, 230, 551 


2,247,077 


13, 463, 675 


62 


63 
64 


16,974,230 
31, 749 


14, 449, 441 
643 


11, 230, 551 


2, 246, 434 
643 


13,463.033 
643 


63 

64 









For footnotes, see pp. 252-254. 



140 



STATISTICS OP INCOME FOR 1943, PART 1 



Table l-A.~Indivtdual returns with net income, 1943, by taxable and nontaxable 
returns and by net income classes; returns with no net income in aggregate- and 
taxable returns by type of tax liability — Part I, all returns; Part II returns with 
normal tax and surtax; and Part III, returns with alternative tax- Number of 
returns, net income or deficit, personal exemption, credit for dependents earned 
income credit, total income and victory tax, income and victory tax on 19 A3 income 
average tax, and effective tax rate — Continued ' 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13 

PART I— ALL RETURNS— Continued 
[Net income classes and money figures, except average tax, in thousands of dollars] 



Net income classes 



(1) 



Taxable individual returns: 
With net income: 

rorml040Aio(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 imder 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.) 

Sunder 6 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.).... 

11 under 12 (est.) 

12imderl3 (est.) 

13imderl4(est.).._. 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30 

30 under 40 

40imder50 

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 

For footnotes, see pp. 252-254. 



Returns with alternative tax « 



Alternative tax 



Normal 
tax and 
surtax 
(item 12, 
ich. B, 
Form 
1040) 



(12) 



50 per- 
cent of 

the 
excess of 
net long- 
term 
capital 

gain 
over net 
short- 
term 
capital 

loss 

(item 13, 

Sch. B, 

Form 

1040) 

(13) 



3,451 
40, 597 

46, 478 
85, 866 
74, 650 
61, 901 

47, 524 
42, 313 

34. 440 
30, 664 

103, 200 
55, 379 
31, 964 
19, 701 
28, 285 
17, 497 

23. 441 



Net 
victory 

tax 

(item 13, 

p. 4, 

Form 

1040) 



(14) 



239 

4,613 

6,521 

12, 957 

11, 302 

8,694 

6,897 

6,407 

6,037 

4,029 

16, 336 

10, 595 

6,070 

3,810 

5,628 

4,833 

10, 215 



335 
3,714 
3,900 
6,764 
5,752 
4,638 
3,655 
3,104 
2,632 
2,313 
7,274 
3,746 
2,085 
1,256 
1,721 
1,116 
1,657 



Income 
and 

victory 
tax on 

1943 in- 
come ' 

(item 16, 
p. 4, 
Form 
1040) 



(15) 



4,020 
48, 814 
56, 794 

105, 415 
91, 559 
75, 013 
67,885 
50, 622 
41, 963 
36, 838 

126, 595 
69, 346 
40, 068 
24, 724 
35, 608 
23, 423 
35, 144 



Average 
income 

and 
victory 
tax on 

1943 

income 

(col. 8^2) 



(16) 



$132 

34 

32 

61 

83 

106 

139 

174 

205 

241 

279 

326 

394 

499 

622 

757 

971 

1,261 

1,694 

1,903 

2,249 

2,607 

2,982 

3,389 

3,809 

4,361 

5,574 

8,299 

11, 334 

15, 895 

22, 836 

30, 168 

37, 844 

45, 730 

63, 986 

62, 396 

83, 863 

126, 907 

171, 501 

216, 113 

276, 150 

363, 402 

484, 971 



Effective 
tax rate 
percent 

for 
income 

and 
victory 
tax on 
. 1943 
income 

(col. 8-7-3) 



(17) 



10.45 


2 


5.00 


3 


6.89 


4 


7.33 


6 


7.72 


6 


8.58 


7 


9.29 


8 


9.63 


9 


10.17 


10 


10.62 


11 


11.31 


12 


12.19 


13 


13.41 


14 


14.72 


15 


16.00 


16 


17.80 


17 


19.52 


18 


21.34 


19 


22.46 


20 


23.71 


21 


24.86 


22 


25.96 


23 


27.14 


24 


28.25 


25 


30.09 


26 


32.32 


27 


37.27 


28 


41.51 


29 


46.23 


30 


51.32 


31 


55.31 


.32 


58.59 


33 


61.31 


34 


63.72 


35 


65.87 


36 


69.90 


37 


74.26 


38 


77.40 


39 


79.50 


40 


80.55 


41 


80.94 


42 


79.78 


43 



STATISTICS OF INCOME FOR 19 43, PART I 



141 



Table 1-A. — Individual returns with net income, 1943, by taxable and nontaxable 
returns and by net income classes; returns with no net income in aggregate; and 
taxable returns by type of tax liability — Part I, all returns; Part II, returns with 
normal tax and surtax; and Part III, returns with alternative tax: Number of 
returns, net income or deficit, personal exemption, credit for dependents, earned 
income credit, total income and victory tax, income and victory tax on 1943 income, 
average tax, and effective tax rate — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

PART I— ALL RETURNS— Continued 

[Net income classes and money figures, except average tax, in thousand of dollars] 







Returns with alternative tax « 




Effective 






Alternative tax 












50 per- 










cent of 
the 




Iijcome 


Average 


tax rate 
percent 






Net income classes 


Normal 


excess of 
net long- 
term 


Net 
victory 

tax 

(item 13, 

p. 4, 

Form 

1040) 


and 
victory 
tax on 


and 
victory 
tax on 

1943 


for 

income 

and 








tax and 


capital 


1943 in- 


victory 








surtax 


earn 


come 7 




tax on 








(item 12, 
Sch. B, 


over net 
short- 


(item 16, 
p. 4, 


(col. 8-^2) 


1943 
income 








Form 


term 


Form 




(col. 8H-3) 








1040) 


capital 

loss 

(item 13, 

Sch. B, 

Form 

1040) 




1040) 










(1) 


(12) 


(13) 


(14) 


(16) 


(16) 


(17) 






Taxable individual returns— Con. 


















With net income— Continued 


















Form 1040— Continued 
















44 


750 under 1,000. .- 


10, 062 
10, 616 


9,272 


669 


19, 961 


$630, 671 


74.33 


44 


4.') 


1,000 under 1,500 


3,841 


573 


15,017 


949, 637 


80.32 


45 


4fi 


1,500 under 2,000 


6,819 


1,095 


370 


8, 267 


1, 430, 044 


84.62 


46 


47 


2,000 under 3,000 


3, 645 


3,141 


210 


6,837 


1, 479, 135 


69.12 


47 


48 


3,000 under 4,000 


2,S25 


221 


194 


3,192 


3,191,911 


86. 69 


48 


49 


4,000 under 5,000 


5,795 


3, 277 


379 


9,304 


3,101,227 


70.32 


49 


■in 


5,000 and over . .. 










4, 985, 292 


89. 99 


.50 




Total, taxable indi- 












51 


787, 112 


143, 928 


57, 758 


986, 409 


359 


14.78 


51 




vidual returns with 


















net income. 
















'i'' 


With no net income, Form 
1040 11 (est.). 

Total, taxable individual re- 










37 




5',^ 
















,13 


787,112 


143, 928 


57, 758 


986, 409 


359 


14.78 


53 




turns (51-1-52). 
Nontaxable individual returns: 


































With net income: '^ 
















M 


Form 1040A 'o (est.) 














,54 




Form 1040: 
















55 


Under 0.5 (est.) 














5.5 


56 


0.5 under 0.75 (est.) 














56 


57 
















.57 


58 
















58 




Total, nontaxable in- 
dividual returns 
















59 














59 




















with net income. 
















fin 


With no net income, Form 
1040 11 (est.). 

Total, nontaxable individual 
returns (59-f 60). 

Grand total (534-61 or 634-64).. 

Individual returns with net income 














60 


















fil 














61 


















62 


787, 112 


143, 928 


57, 758 


986, 409 


331 


14.60 


62 


63 


787, 112 


143, 928 


57, 758 


986, 409 


332 


14.56 


63 




(51-1-59). 
















64 


Individual returns with no net 
income" (est.) (52-|-60). 














64 



















For footnotes, see pp. 252-254. 



142 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 1-A. — Individual returns with net income, 194S, by taxable and nontaxable 
returns and by net income classes; returns with no net income in aggregate; and 
taxable returns by type of tax liability — Part I, all returns; Part II, returns with 
normal tax and surtax; and Part III, returns with alternative tax: Number of 
returns, net income or deficit, personal exemption, credit for dependents, earned 
income credit, total income and victory tax, income and victory tax on 1943 income, 
average tax, and effective tax rate — Continued 

[For description of items and classifications, and methods of tabulattag and estimating data, see pp. 6-13, 

106-114] 

PART II— RETURNS WITH NORMAL TAX AND SURTAX » 

[Net income classes and money figures, except average' tax, in thousands of dollars] 



Net income classes 
(1) 



Taxable individual returns with net 
income: 
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 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (e^t.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.)- 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20imder 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, individual returns 
with normal tax and surtax. 



Number of 
returns 



(2) 



129, 984 

549, 763 

699, 619 

799, 965 

1, 148, 003 

1, 287, 775 

1, 477, 260 

1, 533, 227 

1, 537, 773 

1,416,058 

1, 656, 346 

2, 967. 338 

1. 680, 255 

901, 262 

508, 612 

469, 276 

249, 542 

165, 966 

119, 585 

95, 188 

66, 637 

63, 626 

43, 230 

36, 354 

30, 808 

100, 135 

47, 856 

27, 243 

28,270 

13, 384 

7,569 

4,517 

2,881 

1,887 

1,297 

2,820 

832 

331 

180 

168 

74 

75 

22 

10 

3 

1 



19, 862, 998 



Net income 

(item 18, 

p. 1. Form 

1040) 

(3) 



38, 797 
346, 927 
614, 292 
906, 768 

1, 579, 149 

2, 096, 396 

2, 773, 840 

3, 256, 996 
3, 650, 540 

3, 716, 808 

4, 771, 620 
9, 580, 707 
6, 254, 486 
3, 807, 916 
2, 405, 419 
2, 560, 850 
1,612,263 
1, 239, 502 
1, 013, 725 

902, 734 

698, 823 

615, 944 

539, 843 

490, 168 

446, 547 

1, 725, 741 

1,064,118 

743, 304 

971,011 

595, 015 

412, 523 

291, 414 

214, 799 

169, 776 

122, 875 

338, 120 

141, 618 

73, 310 

49, 037 

64, 330 

32, 816 

45, 752 

18, 490 

12, 903 

5,090 

2,290 



5,640 



63, 000, 931 



Personal 
exemption '■ 



(4) 



5,488 

229, 703 

311,205 

431, 033 

895, 863 

1, 108, 291 

1, 353, 484 

1, 514, 142 

1, 588, 255 

1, 522, 252 

1, 796, 189 

3, 256, 085 

1,869,116 

991, 188 

554, 919 

494. 338 

253, 465 

165, 713 

117,881 

93, 567 

63, 677 

51, 484 

41, 102 

34, 575 

29, 568 

95, 733 

47,436 

27,006 

28,002 

13, 168 

7,459 

4,464 

2,820 

1,857 

1,275 

2,709 

800 

310 

174 

162 

73 

75 

19 



18, 996, 137 



Credit for 
depend- 
ents * 

(6) 



437 

1,675 

7,228 

12, 362 

23,490 

89, 038 

186, 652 

307, 799 

410, 655 

439, 436 

570, 755 

1,123,651 

696, 883 

371, 299 

193, 725 

163, 022 

80, 787 

52, 616 

36. 805 

29,859 

19, 858 

16, 950 

13,263 

11, 184 

9,727 

30, 626 

16,794 

8,839 

9,149 

4,412 

2,486 

1,434 

916 

611 

428 

836 

250 

87 

68 

52 

21 

22 

10 

2 

1 

(13) 



4, 945, 206 



Earned 
income 
credit 5 

(6) 



3,969 

34, 724 

61, 957 

90, 646 

158, 054 

210, 031 

277, 102 

326, 212 

365, 749 

372, 621 

477, 856 

949, 779 

611, 003 

363, 737 

222, 748 

220, 466 

126,676 

91, 042 

69, 910 

59, 644 

43, 981 

38, 205 

32, 520 

28, 989 

25, 515 

84, 819 

43, 102 

25, 583 

27, 932 

14, 277 

8,568 

5,406 

3,534 

2,303 

1, 581 

3,421 

987 

390 

206 

181 

78 

74 

20 

12 

3 

1 



(,3) 



5, 485, 600 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



143 



Table 1— A. — Individual returns with neb income, 1943, by taxable and nontaxable 
returns and by net income classes; returns with no net income in aggregate; and 
taxable returns by type of tax liability — Part I, all returns; Part II, returns with 
normal tax and surtax; and Part III, returns with alternative tax: Number of 
returns, net income or deficit, personal exemption, credit for dependents, earned 
income credit, total income and victory tax, income and victory tax on 1943 income, 
average tax, and effective tax rate — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

PART II— RETURNS WITH NORMAL TAX AND SURTAX »— Continued 

[Net income classes and money figures, except average tax, in thousands of dollars] 



Net income classes 



(1) 



Taxable individual returns with net 
income: 
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 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

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 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 imder 5,000. 

5,000 and over 



Total, individual returns 
with normal tax and sur- 
tax. 



Tax liability 



Total 
income and 

victory 
tax 6 (item 

20, p. 4, 

Form 1040) 

(col. 12-t- 

13+14) 

(7) 



13, 377 
34, 487 
81, 004 
128, 106 
181, 344 
244, 580 
329, 969 
380, 261 
434, 576 
456, 595 
617, 739 
1,334,339 
960, 348 
647, 482 
445, 275 
537, 860 

377. 434 

319. 435 
282, 657 
258, 908 
209, 951 
193, 842 
177, 641 
167, 484 
158, 425 
679, 344 
480, 446 
374,044 
545, 253 
373, 882 
278, 854 
210, 801 
163, 620 
125, 785 

99,837 

294, 864 

134, 362 

72, 587 

50, 721 

54,423 

34, 406 

47, 664 

19, 632 

13, 685 

5,293 

2,437 



5,883 



13, 040, 945 



Tax on 1943 income 



Normal 
tax (item 

8, p. 4, 
Form 1040) 



(8) 



1,801 
5,086 
14, 240 
22, 915 
30, 617 
42, 131 
57, 962 

67, 032 
77, 760 
83, 261 

115,757 
255, 353 
185, 073 
124, 977 
85, 964 
101, 634 

68, 745 
56. 396 
47, 214 
43, 131 
33, 945 
30, 352 
26, 970 
24,721 
23, 356 
90,084 
57, 254 
40, 757 
64, 163 
33, 700 
23, 542 
16, 734 
12, 401 

9,268 

7,137 

19, 778 

8,323 

4,324 

2,906 

3,231 

1,949 

2,734 

1,106 

771 

305 

137 



332 



2, 017, 330 



Surtax 
(item 9, p. 4, 
Form 1040) 



(9) 



4,409 

15, 166 

38, 732 

60, 533 

86, 142 

116,947 

160, 574 

186, 678 

214, 866 

229, 151 

314, 255 

684, 560 

496, 810 

337, 777 

234, 726 

283, 252 

200, 291 

172, 044 

151, 164 

144, 746 

119,602 

111,811 

103, 884 

99, 370 

97, 638 

416, 991 

307, 494 

245, 841 

365, 929 

254, 016 

191. 954 

144. 955 
112, 708 

87, 696 
70, 169 
208, 463 
94, 946 
51, 592 
35, 553 
40,447 
24, 991 
35, 573 
14, 591 
10, 323 
4,095 
1,853 



4,517 



7, 389, 824 



Credits 

for 
foreign 
tax paid 
and tax 
paid at 
source 

(10) 



30 
73 
55 
333 
542 
200 
479 
342 
344 
557 
152 
872 
452 
767 
355 
589 
106 
118 
356 
327 
262 
283 
209 
153 
185 
931 
488 
240 
751 
831 
336 
174 
280 



217 
56 

161 

267 
99 

175 
21 
61 
3 
23 



13, 952 



Net 

victory 

tax (item 

13, p. 4, 

Form 1040) 

(11) 



93 

2,777 

9,686 

17, 906 

32, 747 

46, 171 

63, 001 
75, 915 
86, 935 
89, 349 

116, 117 

236, 673 

159, 176 

99, 158 

64, 624 
71, 468 
45, 708 
36, 179 
29, 578 
26, 493 
20, 452 
18, 037 
15, 875 
14, 531 
13, 540 
51,211 
32, 025 
22, 912 
31, 601 
20, 813 
15, 335 
11,446 

8,797 

6,795 

5,363 

15, 323 

6,668 

3,542 

2,461 

2,721 

1,701 

2,380 

942 

538 

207 

71 



1, 635, 177 



For footnotes, see pp. 252-254. 



144 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 1-A. — Individual returns with j%et income, 1943, by taxable and nontaxable 
returns and by net income classes; returns with no net income in aggregate; and 
taxable returns by type of tax liability — Part I, all returns; Part II, returns with 
normal tax and surtax; and Part III, returns with alternative tax: Number of 
returns, net income or deficit, 'personal exemption, credit for dependents, earned 
income credit, total income and victory tax, income and victory tax on 1943 income, 
average tax, and effective tax rate — Continued 
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
PART II— RETURNS WITH NORMAL TAX AND SURTAX 8— Continued 
[Net income classes and money figures, except average tax, in thousands of dollars] 



Net income classes 



(1) 



Tax liability— Continued 



Tax on 

1943 
income — 
Continued 



Income 
and vic- 
tory tax 
on 1943 
income ' 
(item 16, 
p. 4, Form 
1040) (col. 
8+9+ 
11-10) 
(12) 



Additional 
tax from 
returns 

with 

larger tax 

in 1942 

(item 17, 

p. 4, 

minus 

item 16, 

p. 4, Form 

1040) 

(13) 



Unforgiven 
tax, either 

1942 or 
1943 (item 
19(c), p. 4, 

Form 
1040) 



(14) 



Average 
income 
and vic- 
tory tax 
on 1943 
income 
(col. 12-^2) 



(15) 



Effective 
tax rate 
percent 

for income 
and vic- 
tory tax 
on 1943 
income 

(col. 12-^3) 



(16) 



Taxable individual returns with net 
income: 
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.) 

2.75 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 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under9 (est.) 

9 under 10 (est.) 

lOimderll (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) .-- 

15 under 20 (est.) 

20imder25 

25 under 30 ._ 

30 under 40 

40 under 50 

50 under 60 

eOundei 70 ._ . . 

70 under 80 

80under90 

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 uiider 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 



Total, individual returns 
with normal tax and surtax. 



6,273 

22, 956 

62, 603 

101,021 

148, 964 

205, 048 

281, 058 

329, 283 

379, 218 

401,204 

545, 977 

1, 175, 714 

840, 605 

561, 145 

384, 959 

455, 765 

314, 638 

264, 501 

227, 601 

214, 044 

173, 738 

159, 917 

146, 520 

138, 470 

134, 349 

557, 355 

396, 285 

309, 270 

450, 942 

307, 698 

230, 495 

172,960 

133, 625 

103, 691 

82, 527 

243, 076 

109, 720 

59, 402 

40, 759 

46, 132 

28, 543 

40, 512 

16,617 

11, 573 

4,604 

2,038 



6,775 
10, 577 
14, 281 
18, 138 
19, 057 
19, 501 

18, 761 
14, 472 

14, 367 
10, 499 
10, 838 

19, 565 

15, 230 
13, 129 

8,148 
17, 002 

16, 497 
14, 354 
16, 128 
12, 776 
10, 636 

9,988 

10, 081 

8,206 

5,859 

36, 790 

23, 140 

16, 520 

22, 765 

16, 302 

10,498 

9,023 

7,427 

6,174 

3,814 

11,772 

6,377 

3,538 

3,098 

1,003 

470 

310 

65 

86 

100 



330 

954 

4,120 

8,946 

13, 323 

20, 031 

30, 150 

36, 506 
40, 991 
44, 892 

60, 925 
139, 060 
104, 513 

73, 207 
52, 168 
65, 093 
46, 299 
40, 580 
38, 928 
32. 089 
25, 577 
23, 937 

21, 039 
20, 80S 
18,217 
85, 200 

61, 020 
48, 254 
71, 546 
49, 883 

37, 861 
28, 818 

22, 567 
16, 920 
13, 496 
40,017 
18, 265 

9,647 
6,864 
7,288 
5,393 
6,842 
2,950 
2,026 
590 
399 



42 

89 

126 

130 

159 

190 

215 

247 

283 

330 

396 

500 

623 

757 

971 

1,261 

1,594 

1,903 

2,249 

2,607 

2,982 

3,389 

3,809 

4,361 

5,566 

8,281 

11,352 

15, 951 

22, 990 

30, 452 

38, 291 

46, 382 

54, 950 

63, 629 

86, 197 

131,875 

179, 462 

226, 436 

291, 978 

385,718 

540, 157 

755, 339 

1,157,260 

1, 534, 528 

2, 037, 661 



4,985 



4, 985, 292 



16.17 
6.62 
10.19 
11.14 
9.43 
9.78 
10.13 
10.11 
10.39 
10.79 
11.44 
12.27 
13.44 
14.74 
16.00 
17.80 
19.52 
21.34 
22.45 
23.71 
24.86 
25.96 
27.14 
28.25 
30.09 
32.30 
37.24 
41.61 
46.44 
51.71 
55.87 
59.35 
62.21 
64.90 
67.16 
71.89 
77.48 
81.03 
83.12 
84.91 
86.98 
88.55 
89.87 
89.69 
90.45 



11, 028, 379 



513, 135 



555 



17. 51 



For footnotes, see pp. 252 254. 



STATISTICS OF INCOME FOR 194 3, PART 1 



145 



Table 1— A. — Individual returns with net income, 1943, by taxable and nontaxable 
returns and by net income classes; returns with no net income in aggregate; and 
taxable returns by type of tax liability — Part I, all returns; Part II, returns with 
normal tax and surtax; and Part III, returns with alternative tax: Number of 
returns, net income or deficit, personal exemption, credit for dependents, earned 
income credit, total income and victory tax, income and victory tax on 1943 income, 
average tax, and effective tax rate — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

PART III— RETURNS WITH ALTERNATIVE TAX « 

[Net income classes and money figures, except average tax, in thousands of dollars] 



Net income classes 



(1) 



Taxable individual returns with 
net income: 
Form 1040: 

Under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 601 

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, individual returns 
with alternative tax. 



Number 

of 
returns 



(2) 



579 

5,774 

5,054 

6,731 

4,100 

2,558 

1,583 

1,148 

811 

616 

1,588 

679 

249 

123 

138 

69 

81 

36 

18 

6 

5 

1 

3 



31, 850 



Net in- 
come 
(item 18, 
p. 1, Form 
1040) 



(3) 



11, 259 
130, 220 

138, 540 
232, 499 
183, 001 

139, 860 
102, 580 

85, 718 
68, 814 
58, 337 
190, 762 
99,528 
55, 210 
33,328 
47, 149 
31, 389 
49, 073 
30, 722 
20, 200 
10, 119 
10, 550 
3,682 
13, 231 



1, 745, 771 



Excess of 
net long- 
term 
capital 
gain over 
net short- 
term 
capital 

loss 

(item 2, 

Sch. B, 

Form 

1040) 

(4) 



477 

9,226 

13, 042 

25, 913 

22, 604 

17, 189 

13, 793 

10,813 

10, 073 

8,057 

32, 673 

21, 189 

12, 141 

7,619 

11,256 

9,665 

20, 429 

18, 545 

7,681 

2,190 

6,283 

442 

6,555 



287, 856 



Net in- 
come re- 
duced by 
excess of 
net long- 
term 
capital 
gain over 

net 

short-term 

capital 

loss (col. 

3-4) 

(5) 



10, 782 

120, 994 

125, 498 

206, 586 

160, 397 

122,671 

88, 787 

74, 905 

58, 741 

50, 280 

158, 090 

78, 338 

43, 070 

25, 709 

35, 893 

21, 724 

28.644 

12, 177 

12,519 

7,929 

4,267 

3,240 

6,676 



1, 457, 915 



Personal 
exemp- 
tion 3 



(6) 



29, 367 



Credit 
for de- 
pendents* 



(T) 



349 


36 


5,160 


1,510 


4,709 


1,495 


6,201 


1,998 


3, 833 


1,220 


2,422 


766 


1,532 


504 


1,069 


351 


790 


240 


583 


197 


1.494 


468 


553 


182 


242 


80 


113 


32 


125 


42 


58 


15 


75 


20 


30 


14 


13 


5 


6 


4 


4 


1 


1 


1 


4 


3 



9,183 



For footnotes, see pp. 252-254. 



146 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 1-A. — Individual returns with net income, 1943, by taxable and nontaxable 
returns and by net income classes; returns with no net income in aggregate; and 
taxable returyis by type of tax liability — Part I, all returns; Part II, returns with 
normal tax and surtax; and Part III, returns with alternative tax: Number of 
returns, net income or deficit, personal exemption, credit for dependents, earned 
income credit, total income and victory tax, income and victory tax on 1943 income, 
average tax, and effective tax rate — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

PART III— RETURXS WITH ALTERNATIVE TAX '—Continued 

[Net income classes and money figures, except average tax, in thousands of doliars] 



Net income classes 



(1) 



Earned 
income 
credit ^ 



(8) 



Tax liability 



Total in- 
come and 
victory 

tax 6 

(item 20, 

p. 4, Form 

1040) (col. 

16+17+18) 



(9) 



Tax on 1943 income 



Alternative tax 



Partial tax 



Normal 

tax 
(item 10, 
Sch. B, 

Form 

1040) 



(10) 



Surtax 
(item 11, 

Sch. B, 
Form 
1040) 



(11) 



50 per- 
cent of 
the ex- 
cess of net 
long-term 

capital 
gain over 
net short- 
term 
capital 

loss 

(item 13, 

Sch. B, 

Form 1040) 

(12) 



Total 
alterna- 
tive tax 
(item 16, 
Sch. B, 
Form 
1040) (col. 
10+11+12) 



(13) 



Taxable individual returns with 
net income: 
Form 1040: 

Under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

SO 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 imder 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 



467 

4,918 

4,553 

6,296 

4,059 

2,705 

1,749 

1,264 

942 

718 

1,835 

653 

291 

141 

145 

78 

80 

33 

20 

7 

5 

(13) 

2 



4.955 

60, 526 

70, 269 

130, 222 

112,379 

92, 224 

72, 437 

62, 764 

51, 101 

45, 499 

159,439 

86, 362 

51, 565 

29, 511 

42, 286 

28. 381 

42, 088 

23,610 

16, 583 

9,568 

7,811 

4,314 

11, 409 



583 

6,517 

6,848 

11, 467 

9,033 

6,974 

5,082 

4,314 

3,383 

2,923 

9,288 

4,596 

2,534 

1,516 

2,094 

1,293 

1,704 

722 

749 

475 

255 

194 

400 



2,868 
34, 080 
39, 629 
74, 399 
65, 617 
54, 928 
42, 442 
38, 000 
31, 057 
27, 742 
93,911 
50, 782 
29, 430 
18, 186 
26, 191 
16, 204 
21, 736 
9,339 
9,868 
6,345 
3,389 
2,630 
5,395 



239 
4,613 
6,521 
12, 957 
11,302 
8,594 
6,897 
5,407 
5,037 
4,029 
16, 336 
10, 595 
6,070 
3,810 
5,628 
4,833 
10, 215 
9,272 
3,841 
1,095 
3,141 
221 
3,277 



3,690 
45, 210 
52, 999 
98, 822 
85, 952 
70, 496 
54, 421 
47,720 
39, 477 
34, 693 
119, 536 
65, 973 
38, 035 
23,511 
33, 912 
22, 330 
33, 655 
19, 334 
14, 457 
7,915 
6,786 
3,046 
9,072 



Total, individual returns 
with alternative tax. 



30, 962 



1, 215, 303 



82, 946 



704, 166 



143, 928 



931, 040 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 19 43, PART 1 



147 



Table 1-A. — Individual returns with net income, 1943, by taxable and nontaxable 
returns and by net income classes; returns vnth no net income in aggregate; and 
taxable returns by type of tax lialnlity — Part I, all returns; Part II, returns with 
normal tax and surtax; and Part III. returns with alternative tax: Number of 
returns, net income or deficit, personal exemption, credit for dependents, earned 
income credit, total income and victory tax, income and victory tax on 1943 income, 
average tax, and effective tax rate — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. &-13, 

10&-114] 

PART III— RETURNS WITH ALTERNATIVE TAX »— Continued 

[Net income classes and money figures, except average tax,. in thousands of dollars] 



Net income classes 



(1) 



Tax liability — Continued 



Tax on 1943 income — Con. 



Credits 

for 
foreign 
tax paid 
and tax 
paid at 
source 



(14) 



Net vic- 
tory tax 
(item 13, 
p. 4, 
Form 
1040) 



(15) 



Income 
and vic- 
tory tax 
on 1943 
ipcome ' 
(item 16, 
p. 4, 
Form 
1040) 
(col. 
13-f-15- 
14) 

(16) 



Addi- 
tional 
tax from 
returns 

with 
larger 
tax in 

1942 
(item 17, 

p. 4, 
minus 
item 16, 

p. 4, 
Form 

1040) 

(17) 



Unfor- 
.given 
tax, 
either 
1942 or 
1943 
(item 
19(c), 
p. 4, 
Form 
1040) 



(18) 



Average 
income 
and vic- 
tory tax 
on 1943 
income 
(col. 
16-^2) 



(19) 



Effective 
tax rate 
perc-ent 
for in- 
come 
and vic- 
tory tax 
on 1943 
income 
(col. 
16-J-3) 



(20) 



Taxable individual returns with 
net income: 
Form 1040: 

Under 15 (est.) 

15 under 20 ^est.) 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

eOimder 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 imder 750 

750 under 1,000 

1,000 imder 1,600 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,0C0 

5,(X)0and over 



5 

111 

105 

171 

145 

121 

90 

202 

45 

169 

215 

373 

52 

43 

25 

22 

68 

41 

13 

17 

159 

48 

147 



335 

3,714 

3,900 

6,764 

5,752 

4,638 

3,555 

3,104 

2,532 

2,313 

7,274 

3,746 

2,085 

1.256 

1,721 

1,116 

1,557 

669 

573 

370 

210 

194 

379 



4,020 

48. 814 

56.794 

105, 415 

91, 559 

75, 013 

57,885 

50, 622 

41, 963 

36,838 

126, 595 

69. 346 

40,068 

24,724 

35, 608 

23,423 

35,144 

19, 961 

15, 017 

8,267 

6,837 

3,192 

9,304 



248 
3,759 
4,090 
7,506 
5,364 
4,414 
4,677 
3,377 
1,947 
2,063 
11, 592 
5,280 
4,831 

789 
1,407 
1,197 
1,405 
1,084 

236 



324 
397 



7,953 

9,385 

17,300 

15, 456 

12, 797 

9,875 

8,765 

7,191 

6,599 

21, 252 

11,735 

6.667 

3.999 

5.271 

3,761 

5,539 

2,665 

1,330 

1,301 

946 

798 

1,709 



.$6,943 

8,454 

11,237 

15, 661 

22,331 

29,325 

36, 567 

44,096 

51,742 

59, 801 

79,720 

119, 769 

160,917 

201.007 

258.028 

339, 469 

433,873 

554,484 

8.34.291 

1,377,802 

1,367,430 

3,191,911 

3,101,227 



35.70 
37.49 
40.99 
45.34 
50.03 
53.63 
56.43 
59.06 
60.98 
63.15 
66.36 
69.68 
72.57 
74.18 
75.52 
74.62 
71.62 
64.97 
74.34 
81.69 
64.81 
86.69 
70.32 



Total, individual returns 
with alternative tax. 



2,389 



57, 758 



986, 409 



66, 015 



162, 880 



For footnotes, see pp. 252-254. 



148 



STATISTICS OF INCOME FOR 1943, PART 1 



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119 






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150 



STATISTICS OF INCOME FOR 1943, PART 1 






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STATISTICS OF INCOME I OR 194 3, PART 1 



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C^WNCOCOCOCOCOCOffOCCCOCO-^-^-^'^-*'*'^'*"'*''* 



152 



STATISTICS OF INCOME FOR 1943, PART 1 



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STATISTICS OF INCOME FOR 1943, PART 1 



153 



Sl!-lSiiN<MWCS(N(N 


CO 


60.72 
67.59 
66.88 
60.40 
63.62 
50.33 
50.00 


O 


224,953 
291,214 
448, 625 
519,870 
855, 957 
977,313 
1,378,411 


CD 


1,350 
1,747 

897 
2,079 
2,568 

977 
2,757 


O 


OO C^ I^OS 1 1 1 i 1 
Q^iOnrt* ,-i 1 1 1 1 t 


IM 


ig-"^ ;"':;:;: 


00 
00 


1,329 
1,678 

877 
2,033 
2,549 

977 
2,757 


CO 

IN 

O 


731 

590 

339 

1,282 

1,274 

977 

2,757 


00 


553 

1,004 

498 

700 

1,185 




<OTti0500 '' 't i 1 i 
■*OOC01005 I 1 1 1 1 


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(M-*COOOO CO 1 ' 1 i 
O OO t^ 00 ^ 1 1 1 > 
t^ ■# CO 00 Tf ^ 1 1 1 . 


s 

00 


1,461 
1,181 
678 
2,565 
2,647 
1,955 
5,514 


00 
CO 
CO 


2,223 
2,585 
1,342 
3,443 
4,036 
1,942 
5,514 


CO 


CO CO N Tj« CO f-H C^ 1 1 1 


38 

03 


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 fiduciary returns 
with alternative tax. 


COt^OOOiO-HO»COTt<iO 
,-,rt«^iMIMCMC^M(M 


S 1 



758454 — 50- 



-11 



154 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 2. — Individual returns and taxable fiduciary returns, with net income, 194S, 
by net income classes: Simple and cumulative distributions of number of returns, net 
income, total income and victory tax, and income and victory tax on 1943 income, 
with corresponding percentage distributions; also aggregate for returns with no net 
income 

IFor descrintion of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 
' 10&-114] 

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



Net income classes ' 



(1) 



Number of returns 



Simple distribution 



Number 
(2) 



Individual returns and taxable 
fiduciary returns with net 
income: 

Form lOWAio (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.) 

Simder 3.5 (est.) 

3.5 under 4 (est.)- _--•_- 

4 under 4.5 (est.) -- 

4.5 under 5 (est.) 

Sunder 6 (est.) -- 

6 under 7 (est.) 

7 under 8 (est.) 

Sunder 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30 

30 under 40.. 

40 under 50. 

sounder 60 

60 under 70 

70 under 80. 

sounder 90 

90 under 100... 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500.. 

500 under 750 

750 under 1,000 

1,000 under 1,500 

1,500 unde. 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 and taxable 
fiduciary returns with no 
net income " (est.). 

Grand total 



20, 341, 523 



975, 157 
1, 236, 550 
1, 466, 689 
1, 471, 852 
1, 521, 033 
1,649,011 
1, 630, 884 
1, 581, 258 

1, 447, SOI 
1, 682, 056 

2, 994, 026 
1, 687, 359 

904, 302 

510, 340 

471,781 

251,437 

167. 350 

120, 768 

96, 076 

67, 420 

54, 339 

43, 748 

36, 852 

31, 229 
102, 108 

54, 507 

32, 791 
35, 593 
17,819 
10, 286 

6,232 

4,114 

2,766 

1,964 

4,535 

1,450 

596 

315 

305 

151 

160 

62 

31 

10 

8 

2 

3 

1 



43, 002, 456 
216, 738 



Percent 
of total 

(3) 



43, 819, 194 



46.65 

2.03 

2.24 

2.84 

3.36 

3.38 

3.49 

3.78 

3.74 

3.63 

3.32 

3.86 

6.87 

3.87 

2.07 

1.17 

1.08 

.58 

.38 

.28 

.22 

.15 

.12 

.10 

.08 

.07 

.23 

.13 



.04 
.02 
.01 
.01 
.01 
.01 
.01 



Cumulative distribu- 
tion from highest 
income class 



Number 
(4) 



(" 

(18) 
(18) 
(18) 
(IS) 
(18) 
(18) 
(18) 
(18) 
(18) 
(18) 
(18) 
(18) 



(Id) 



(19) 



f43, 602, 456 



7, 712, 836 

4, 718, 810 

3,031,451 

2, 127, 149 

1,616,809 

1,145,028 

893, 591 

726, 241 

605, 473 

509, 397 

441,977 

387, 638 

343, 890 

307, 038 

275, 809 

173, 701 

119. 194 

86, 403 

50, 810 

32, 991 

22, 705 

16, 473 

12, 359 

9, 593 

7,629 

3,094 

1,644 

1,048 

733 

428 

277 

117 

55 

24 

14 

6 

4 

1 



Percent 
of total 



(5) 



17.69 

10.82 

6.95 

4.88 

3.71 

2.63 

2.05 

1.67 

1.39 

1.17 

1.01 

.89 

.79 

.70 

.63 

.40 

.27 

.20 

.12 

.08 

.05 

.04 

.03 

.02 

.02 

.01 

18) 
18) 
18) 
IS) 
18) 



Cumulative distri- 
bution from lowest 
income class 



Number 
(6) 



35, 889, 620 



38, 883, 646 
40,571,005 
41, 475, 307 

41, 985, 647 
42, 457, 428 

42, 708, 865 
42,876,215 
42, 996, 983 
43, 093, 059 
43, 160, 479 

43, 214, 818 
43, 258, 566 
43, 295, 418 
43, 326, 647 
43, 428, 755 
43, 483, 262 
43, 516, 053 
43, 551, 646 
43, 569, 465 
43, 579. 751 
43, 585, 983 
43, 590, 097 
43, 592, 863 
43, 594. 827 
43, 599, 362 
43, 600, 812 
43, 601, 408 

43. 601, 723 
43, 602, 028 
43, 602, 179 
43, 602, 339 
43, 602, 401 
43, 602. 432 

43. 602, 442 
43, 602, 450 
43, 602, 452 
43, 602, 455 
43. 602, 456 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



155 



Table 2. — Individual returns and taxable fiduciary returns, with net income, 1943, 
by net income classes: Simple and cumulative distributions of number of returns, net 
income, total income and victory tax, and income and victory tax on 194,3 income, 
with corresponding percentage distributions ; also aggregate for returns with no net 
income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-1?. 

106-114] 
[Net income classes and money figures in thousands of dollars] 



Net income classes ' 



(1) 



Net income ' 



Simple distribution 



Amount 
(8) 



Percent 
of total 

(9) 



Cumulative distri- 
bution from high- 
est income class 



Amount 
(10) 



Percent 
of total 



(11) 



Cumulative distri- 
bution from lowest 
income class 



Amount 

(12) 



Percent 
of total 



(13) 



Individual returns and taxable 
fiduciary returns with net in- 
come: 
Form 1040A w (est,)-..-.--. 
Form 1040 and 1041: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

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

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 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

lOimder 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30 

30imder40 

40 under 50 

60 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 and taxable 
fiduciary returns with no net 
ineorrie " (est.). 



Si, 086, 413 

288, 793 

612,906 

1,087,797 

1,657,211 

2, 025, 295 

2. 470. 697 
3, 091, 981 

3. 464. 698 
3, 753, 755 
3, 799. 073 
4,845,627 
9, 666, 137 
6, 280, 895 
3, 820, 779 
2, 413, 555 
2, 574, 555 
1, 624, 555 
1,249,864 
1, 023, 739 

911,158 

707, 018 

624, 141 

546, 305 

496, 883 

452, 645 

1,761,037 

1,213,861 

895, 372 

1, 223, 888 

792, 959 

560, 996 

402, 533 

306, 827 

234, 354 

186, 048 

544, 220 

247, 901 

132, 104 

85, 721 

104, 791 

67, 694 

97, 331 

52, 655 

37, 140 

17,151 

18, 353 

7,445 

13, 231 

5,540 



99, 585, 627 
" 226, 346 



Grand total '« 99,359, 282 



31.22 

.29 
.62 
1.09 
1.66 
2.03 
2.48 
3.10 
3.48 
3.77 
3.81 
4.87 
9.71 
6.31 
3.84 
2.42 
2.59 
1.63 
1.26 
1.03 
.91 
.71 
.63 
.55 
.50 
.45 
1.77 
1.22 
.90 
1.23 
.80 
.56 
.40 
.31 
.24 
.19 
.55 
.25 
.13 
.09 
.11 
.07 
.10 
.05 
.04 
.02 
.02 
.01 
.01 
.01 



100. 00 
(1.) 



('•) 



'99, 585, 627 



41,401,381 

31, 735, 243 

25, 454, 349 

21, 633, 570 

19,220,015 

16, 645, 460 

15, 020, 905 

13,771,040 

12, 747, 302 

11,836,144 

11, 129, 126 

10, 504, 985 

9, 958, 680 

9,461,798 

9, 009, 153 

7,248,116 

6, 034, 255 

5, 138. 883 

3, 914, 994 

3, 122, 035 

2, 561, 039 

2, 158, 506 

1,851,679 

1, 617, 325 

1, 431, 277 

887, 057 

639, 156 

507, 053 

421,331 

316, 540 

248, 846 

151,515 

98, 860 

61, 720 

44, 569 

26, 216 

18,771 

5,540 



100. 00 



41.57 

31.87 

25. 56 

21.72 

19.30 

16.71 

15.08 

13.83 

12.80 

11.89 

11.18 

10.55 

10.00 

9.50 

9.05 

7.28 

6.06 

5.16 

3.93 

3.14 

2.57 

2.17 

1.86 

1.62 

1.44 

.89 

.64 

.51 

.42 

.32 

.25 

.15 

.10 

.06 

.04 

.03 

.02 

.01 



58, 184, 247 



67, 850, 384 
74, 131, 279 
77, 952, 057 
80, 365, 613 
82, 940. 168 
84, 564, 723 
85, 814, 587 
86, 838, 326 
87, 749, 483 
88, 456, 501 

89, 080, 642 
89, 626, 947 
90, 123, 830 

90, 576, 475 
92, 337, 512 
93,551,373 
94. 446, 745 
95, 670, 633 
9b, 463, 592 
97, 024, 588 
97, 427, 121 
97. 733, 948 

97, 968, 303 
98, 154, 350 
98, 698, 571 

98, 946, 471 
99, 078, 575 
99, 164, 296 

99, 269, 088 
99, 336, 782 
99,434,113 
99. 486. 767 
99, 523, 907 
99, 541, 058 
99, 559, 412 
99, 566, 857 
99, 580, 088 
99, 585, 627 



58.43 



68.13 
74.44 
78.28 
80.70 
83.29 
84.92 
86.17 
87.20 
88.11 
88.82 
8^.45 
90.00 
90.50 
90.95 
92.72 
93.94 
94.84 
96.07 
96.86 
97.43 
97.83 
98.14 
98.38 
98.56 
99.11 
99.36 
99.49 
99.58 
99.68 
99.75 
99.85 
99.90 
99.94 
99.96 
99.97 



For footnotes, see pp. 252-254. 



156 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 2.- — Individual returns and taxable fiduciary returns, with net income, 1943, 
by net income classes: Simple and cumulative distributions of number of returns, net 
income, total income and victory tax, and income and victory tax on 194-3 income, 
with corresponding percentage distributions; also aggregate for returns with no net 
income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
[Net income classes and money figures in thousands of dollars] 



Net income classes ' 



(1) 



Total income and victory tax ' 



Simple distribution 



Amount 

(14) 



Percent 
of total 

(15) 



Cumulative distri- 
bution from high- 
est income class 



Amount 
(16) 



Percent 
of total 



(17) 



Cumulative distri- 
bution from lowest 
income class 



Amoimt 
(18) 



Individual returns and taxable 
fiduciary returns with net in- 
come: 

Form 1040A w (est.) 

Forms 1040 and 1041: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75imderl (est.) 

1 under 1.25 (est.)" 

1.25 under 1.6 (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 (e.st.) 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 

5 under 6 (est.) 

6 under 7 (e.st.) 

7 imder 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

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 , 

200imder250 

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 and taxable 
fiduciary returns with no net 
income " (est.). 

Grand total.- 

For footnotes, see pp. 252-264. 



2, 652, 207 

27, 690 

39,910 

88, 623 

140, 781 

189, 328 

251, 947 

336, 776 

385, 306 

437, 546 

459, 139 

620, 054 

1, 337, 629 

962, 396 

649, 264 

446, 965 

541,011 

380, 416 

322, 058 

285, 299 

261,218 

212, 281 

196, 268 

179, 619 

169, 587 

160, 393 

692, 788 

548, 753 

450, 206 

685, 213 

494, 004 

375, 797 

288, 167 

230,112 

180, 451 

148. 422 

463, 923 

225, 372 

126, 660 

82, 764 

98, 979 

65, 326 

91, 670 

45, 322 

32, 836 

16, 839 

13, 005 

7,601 

11,409 

5,883 



17,114,112 
31, 800 



16.50 

.16 

.23 

.52 

.82 

1.11 

1.47 

1.97 

2.25 

2.66 

2.68 

3.62 

7.82 

5.62 

3.79 

2.61 

3.16 

2.22 

1.88 

1.67 

1.53 

1.24 

1.15 

1.06 

.99 

.94 

4.05 

3.21 

2.63 

4.00 

2.89 

2.20 

1.68 

1.34 

1.05 

.87 

2.71 

1.32 

.74 

.48 

.58 

.38 

.54 

.26 

.19 

.09 

.08 

.04 

.07 

.03 



47, 114, 112 



11,484,904 

10, 147, 276 

9, 184, 879 

8, 635, 615 

8, 088, 650 

7, 547, 639 

7, 167, 223 

6, 846, 166 

6, 669, 867 

6, 298, 649 

6, 086, 368 

5, 890. 100 

5,710,481 

5, 540, 893 

6, 380. 501 

4, 687, 712 

4, 138, 959 

3, 688, 753 

3,003,639 

2, 609, 535 

2, 133, 739 

1, 845, 572 

1, 616, 460 

1,435,000 

1, 286, 587 

822, 664 

597, 292 

470, 632 

387, 868 

288, 889 

223, 563 

131, 893 

86, 571 

53, 735 

37, 897 

24, 892 

17, 292 

5,883 



100. 00 

(19) 



100. 00 



67. 11 

59.29 

53.67 

49.87 

47.26 

44.10 

41.88 

40.00 

38.33 

36.80 

35.66 

34.42 

33.37 

32.38 

31.44 

27.39 

24.18 

21.55 

17.55 

14.66 

12.47 

10.78 

9.44 

8.38 

7.52 

4.81 

3.49 

2.76 

2.27 

1.69 

1.31 

.77 

.51 

.31 

.22 

.15 

.10 

.03 



5, 629, 208 



6, 966, 837 
7, 929, 233 

8, 578, 497 
9, 025, 462 

9, 566, 473 
9, 946, 889 

10, 268-, 946 

10, 654, 245 
10, 815, 464 
11,027,746 

11, 224, 013 
11, 403, 632 
11,573,219 
11, 733, 612 

12, 426, 400 
12, 975, 153 
13, 425, 360 
14, 110, 573 

14, 604, 577 
14, 980, 373 
15, 268, 540 
15, 498, 662 

15, 679, 103 
15, 827, 525 
16,291,448 

16, 516, 820 
16, 643, 480 
16, 726, 244 
16, 825, 223 
16, 8£0, 549 
16, 982, 220 
17, 027, 542 
17, 060, 377 
17,076,215 
17, 089, 220 
17, 096, 821 
17, 108, 230 
17, 114, 112 



17,146,912 



(19) 



STATISTICS OF INCOME FOR 1943, PART 1 



157 



Table 2. — Individual returns and taxable fiduciary returns, with net income, 1943, 
by net income classes: Simple and cumulative distributions of number of returns, net 
income, total income and victory tax, and income and victory tax on 1943 income, 
with corresponding percentage distributions; also aggregate for returns with no net 
income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

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



Net income classes ' 



(1) 



Income and victory tax on 1943 income ' 



Simple distribution 



Amount 
(20) 



Percent 
of total 

(21) 



Cumulative distri- 
bution from high- 
est income class 



Amount 
(22) 



Percent 
of total 

(23) 



Cumulative distri- 
bution from low- 
est income class 



Amount 
(24) 



Percent 
of total 

(25) 



Individual returns and taxable 
fiduciary returns with net 
income: 

Form 1040AH1 (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 Cest.) 

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 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.).. 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20-(est.) 

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 imder 5,000 

5,000 and over 



Total, returns with 
net income. 
Individual returns and taxable 
fiduciary returns vs^ith no net 
income" (est.). 

Grand total 



2, 389, 266 

8,050 

24, 944 

68, 038 

111,363 

156, 948 

212,415 

287. 863 
334, 328 
382, 188 
403, 748 
548, 292 

1, 179, 004 
842, 653 
562, 927 
386, 649 
458, 916 
317,619 
267, 124 
230, 243 
216, 354 
176, 068 
162, 343 
148, 498 
140, 573 
136, 316 

569. 864 
452, 881 
371,957 
566, 096 
406, 999 
310, 227 
235, 774 
187, 975 
149, 219 
122, 450 
379, 290 
183, 714 
101, 978 

68,014 

84, 010 

54, 505 

77, 575 

38, 658 

29, 158 

13,848 

11,632 

6,478 

9,304 

4,985 



14, 589, 324 
694 



14, 590, 018 



16.38 

.06 
.17 
.47 
.76 
1.08 
1.46 
1.97 
2.29 
2.62 
2.77 
3.76 
8.08 
5.78 
3.86 
2.65 
3.15 
2.18 
1.83 
1.58 
1.48 
1.21 
1.11 
1.02 
.96 
.93 
3.91 
3.10 
2.55 
3.88 
2.79 
2.13 
1.62 
1.29 
1.02 
.84 
2.60 
1.26 
.70 
.47 
.58 
.37 
.53 
.26 
.20 
.09 
.08 
.04 
.06 
.03 



100. 00 



(18) 



.14, 589, 324 



9, 661, 878 

8, 482, 874 

7, 640, 221 

7, 077, 293 

6, 690, 644 

6, 231, 728 

5, 914, 109 

5, 646, 985 

5, 416, 742 

5, 200, 388 

5, 024, 321 

4, 861, 978 

4, 713, 480 

4, 572, 907 

4, 436, 591 

3, 866, 727 

3, 413, 846 

3,041,889 

2, 475, 793 

2, 068, 793 

1, 758, 567 

1, 522, 793 

1,334,817 

1, 185, 599 

1, 063, 149 

683, 858 

500, 144 

398, 166 

330, 153 

246, 143 

191,637 

114,063 

75, 404 

46, 247 

32, 399 

20, 767 

14, 289 

4,985 



100. 00 4, 927, 445 



66.23 

58.14 

62.37 

48.51 

45.86 

42.71 

40.54 

38.71 

37.13 

35.65 

34.44 

33.33 

32.31 

31.34 

30.41 

26.50 

23.40 

20.85 

16.97 

14.18 

12.05 

10.44 

9.15 

8.13 

7.29 

4.69 

3.43 

2.73 

2.26 

1.69 

1.31 

.78 

.52 

.32 

.22 

.14 

.10 

.03 



6, 106, 449 
6, 949, 103 
7, 512, 030 
7, 898, 679 
8, 357, 595 

8, 675, 215 
8, 942, 339 
9, 172, 582 
9, 388, 936 
9, 565, 003 

9, 727, 346 
9, 875, 844 

10,016,417 
10, 152, 733 
10, 722, 597 
11, 175, 478 
11, 547, 435 
12,113,531 
12, 520, 530 
12, 830, 757 
13, 066, 531 
13, 254, 506 
13, 403, 725 

13, 526, 175 
13, 905, 465 

14. 089. 180 
14,191,158 

14, 259, 171 

14. 343. 181 
14, 397, 686 
14, 475, 261 
14, 513, 919 
14, 543, 077 
14, 556, 925 
14, 568, 556 
14, 575, 035 
14, 584, 338 
14, 589, 324 



33.77 



41.86 
47.63 
51.49 
54.14 
57.29 
59.46 
61.29 
62. 87 
64.35 
65.56 
66.67 
67.69 
68.66 
69.59 
73.50 
76.60 
79.15 
83.03 
85.82 
87.95 
89.56 
90.85 
91.87 
92.71 
95.31 
96.57 
97.27 
97.74 
98.31 
98.69 
99.22 
99.48 
99.68 
99.78 
99.86 
99.90 
99.97 
100. 00 



For footnotes, see pp. 252-254. 



158 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 2-A. — Individual returns with net income, 1943, by net income classes: 
Simple and cumulative distributions of number of returns, net income, total income 
and victory tax, and income and victory tax on 1943 income, with corresponding 
percentage distributions; also aggregate for returns with no net income 

[For description of items and elassiflcations, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
[Net income classes and money figures in thousands of dollars] 



Net income classes 



(1) 



Number of returns 



Simple distribution 



Number 
(2) 



Percent 
of total 



(3) 



Cumulative distri- 
bution from high- 
est income class 



Number 
(4) 



Percent 
of total 



(5) 



Cxmiulative distri- 
bution from low- 
est income class 



Number 
(6) 



Individual returns with net 
income: 

Form 1040A m (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.) 

1.75imder 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.) 

5 under 6 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

II under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 .... 

25 under 30 

30 under 40 

40 under 50 

sounder 60 

60 under 70 

70 under 80 

80 under 90 

90underl00 

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

Grand total 



20, 341, 523 

861,927 

962, 573 

1, 227, 885 

1,460,299 

1, 466, 935 

1, 517, 176 

1, 645, 854 

1, 628, 123 

1, 578, 854 

1, 445, 838 

1, 680, 352 

2, 991, 236 

1, 685, 140 

902, 459 

508, 751 

469, 296 

249, 542 

165, 966 

119, 585 

95, 188 

66, 637 

53, 626 

43, 230 

36, 354 

30, 808 

100, 714 

53, 630 

32, 297 

35, 001 

17, 484 

10, 127 

6,100 

4,029 

2,698 

1,913 

4,408 

1,411 

580 

303 

296 

143 

156 

58 

28 

9 

6 

1 

3 

1 



43, 506, 553 



215, 485 



46.76 

1.98 

2.21 

2.82 

3.36 

3.37 

3.49 

3.78 

3.74 

3.63 

3.32 

3.86 

6.88 

3.87 

2.07 

1.17 

1.08 

.57 

.38 

.27 

.22 

.15 

.12 

.10 

.08 

.07 

.23 

.12 

.07 

.08 

.04 

.02 

.01 

.01 

.01 



(18) 
(.8) 
(18) 
(18) 

('8) 
(18) 
(18) 
(18) 
(18) 
(18) 
(18) 
(18) 
(18) 



43, 506, 553 



7, 689, 214 

4, 697, 978 

3, 012, 838 

2, 110, 379 

1, 601, 628 

1, 132, 332 

882, 790 

716, 824 

597, 239 

502, 051 

435, 414 

381, 788 

338, 558 

302, 204 

271, 396 

170, 682 

117,052 

84, 755 

49, 754 

32, 270 

22, 143 

16, 043 

12,014 

9,316 

7,403 

2,995 

1,584 

1,004 

701 

405 

262 

106 

48 

20 

11 

5 

4 

1 



100. 00 



17.67 

10.80 

6.93 

4.85 

3.68 

2.60 

2.03 

1.65 

1.37 

1.15 

1.00 

.88 

.78 

.69 

.62 

.39 

.27 

.19 

.11 

.07 

.05 

.04 

.03 

.02 

.02 

.01 

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



35, 817, 339 



38, 808, 575 

40. 493, 715 

41, 396, 174 
41, 904, 925 
42, 374, 221 

42, 623, 763 
42, 789, 729 

42, 909, 314 

43, 004, 502 
43, 071, 139 
43, 124, 765 
43, 167, 995 
43, 204, 349 
43, 235, 157 
43, 335, 871 
43, 389, 501 
43,421,798 
43, 456, 799 
43, 474, 283 
43, 484, 410 
43, 490, 510 

43. 494, 539 
43, 497, 237 
43, 499, 150 
43, 503, 558 
43, 504, 969 
43, 505, 549 
43, 505, 852 
43, 506, 148 
43, 506, 291 
43, 506, 447 
43, 506, 505 
43, 506, 533 
43, 506, 542 
43, 506, 548 
43, 506, 549 
43, 506, 552 
43, 506, 553 



(19) 



43, 722, 038 



(19) 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



159 



Table 2-A. — Individual returns with net income, 1943, by net income classes: 

Simple and cumulative distributions of number of returns, net income, total income 

and victory tax, and income and victory tax on 1943 income, with corresponding 

percentage distributions; also aggregate for returns with no net income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
[Net income classes and money figures in thousands of dollars] 



Net income classes 



(1) 



Individual returns with net 
income: 

Form 1040A10 (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.) 

1.5imder 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.) 

3 under 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 

5 under 6 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.) - 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30 

sounder 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, individual re- 
turns vt^ith net in- 
come. 
Individual returns with no net 
income >' (est.). 

Grand total 



Net income ' 







Cumulative distri- 


Cumulative distri- 


Simple distribution 


bution from high- 


bution from low- 






est income class 


est income class 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


31, 086, 413 


31.33 


. 








282, 484 


.28 










605, 150 


.61 










1, 080, 284 


1.09 










1,650,064 


1.66 










2, 018, 567 


2.03 


99, 209, 862 


100. 00 


58, 115, 032 


58.58 


2, 464, 446 


2.48 










3, 086, 072 


3.11 










3, 458, 852 


3.49 










3, 748, 047 


3.78 










3, 793, 925 


3.82 










4, 840, 729 


4.88 










9, 657, 095 


9.73 


41, 094, 829 


41.42 


67, 772, 127 


68.31 


6, 272, 607 


6.32 


31, 437, 735 


31.69 


74, 044, 734 


74.63 


3, 812, 966 


3.84 


25, 165, 128 


25.37 


77, 857, 700 


78.48 


2, 406, 019 


2.43 


21,352,162 


21.52 


80, 263, 719 


80.90 


2, 560, 954 


2.58 


18, 946, 143 


19.10 


82, 824, 673 


83.48 


1, 612, 263 


1.63 


16, 385, 189 


16.52 


84, 436. 935 


85.11 


1, 239, 502 


1.25 


14, 772, 926 


14.89 


85, 676, 437 


86.36 


1, 013, 725 


1.02 


13, 533, 425 


13.64 


86, 690, 162 


87.38 


902, 734 


.91 


12, 519, 699 


12.62 


87, 592, 896 


88.29 


698, 823 


.70 


11,616,966 


11.71 


88, 291, 719 


88.99 


615, 944 


.62 


10, 918, 143 


11.01 


88, 907, 663 


89.62 


539, 843 


.54 


10, 302, 198 


10.38 


89, 447, 507 


90.16 


490, 168 


.49 


9, 762, 355 


9.84 


89, 937, 675 


90.65 


446, 547 


.45 


9, 272, 187 


9.35 


90, 384, 221 


91.10 


1, 737, 001 


1.75 


8, 825, 641 


8.90 


92, 121, 222 


92.85 


1, 194, 339 


1.20 


7, 088, 640 


7.15 


93, 315, 561 


94.06 


881, 845 


.89 


5, 894, 301 


5.94 


94, 197, 405 


94.95 


1, 203, 510 


1.21 


5, 012, 457 


5.05 


95, 400, 915 


96.16 


778, 016 


.78 


3, 808, 947 


3.84 


96, 178, 931 


96.94 


552, 382 


.56 


3, 030, 931 


3.06 


96,731,314 


97.50 


393, 994 


.40 


2, 478, 548 


2.50 


97, 125, 307 


97.90 


300, 517 


.30 


2, 084, 554 


2.10 


97, 425, 825 


98.20 


228, 589 


.23 


1, 784, 037 


1.80 


97, 654, 413 


98.43 


181,212 


.18 


1, 555, 449 


1.57 


97, 835, 625 


98.61 


528, 882 


.53 


1, 374, 237 


1.39 


98, 364, 507 


99.15 


241, 146 


.24 


845, 355 


.85 


98, 605, 653 


99.39 


128, 520 


.13 


604, 209 


.61 


98, 734, 173 


99.52 


82, 365 


.08 


475, 688 


.48 


98, 816, 539 


99.60 


101, 478 


.10 


393, 323 


.40 


98, 918, 017 


99.71 


64, 204 


.06 


291, 845 


.29 


98, 982, 221 


99.77 


94, 825 


.10 


227, 641 


.23 


99, 077, 046 


99.87 


49,211 


.05 


132, 816 


.13 


99, 126, 257 


99.92 


33, 103 


.03 


83, 605 


.08 


99, 159, 360 


99.95 


15, 209 


.02 


50, 502 


.05 


99, 174, 559 


99.96 


12, 840 


.01 


35, 292 


.04 


99,187,409 


99.98 


3,682 


(18) 


22, 453 


.02 


99, 191, 091 


99.98 


13, 231 


.01 


18, 771 


.02 


99, 204, 322 


99.99 


5,540 


.01 


5,540 


.01 


99, 209, 862 


100. 00 


99, 209, 862 
» 225, 683 


100 00 










(19) 


















15 98, 984, 178 


(16) 



















For footnotes, see pp. 252-254. 



160 



STATISTICS OF INCOME FOR 19 43, PART 1 



Table 2-A. — Individual returns with net income, 1943, by net income classes: 

Simple and cumulative distributions of number of returns, net income, total income 

and victory tax, and income and victory tax on 1943 income, with corresponding 

percentage distributions; also aggregate for returns with no net income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13» 

106-114] 
[Net income classes and money figures in ttiousands of dollars] 



Net income classes 



(1) 



Individual returns with net in- 
come: 

Form 1040 A m (est.) 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (e.st.) 

1 under 1.25 (est.)i7 

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 (est.) 

6 under 7 (est.) 

7imder8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) _ 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30_ 

30 under 40 

40 under 50 

50imder60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 3C0 

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,ono under 5,000 

5,000 and over 

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

Grand total 



Total income and victory tax « 



Simple distribution 



Amount 

(14) 



27, 
39 
87, 
139 
188 
250 
335, 
384 
436, 
458 
619 
1,335, 
960 
647, 
445, 
537, 
377, 
319 
282, 
258, 
209: 
193: 
177 
167 
158, 
684: 
540: 
444: 
675: 
486; 
371 
283 
226, 
176, 
145, 
454, 
220, 
124, 



16, 974, 230 



17, 005, 979 



Percent 
of total 



(15) 



15.62 

.16 

.23 

.52 

.82 

1.11 

1.48 

1.98 

2.26 

2.57 

2.70 

3.65 

7.87 

5.66 

3.82 

2.62 

3.17 

2.22 

1.88 

1.67 

1.53 

1.24 

1.14 

1.05 

.99 

.93 

4.03 

3.19 

2.62 

3.98 

2.86 

2.19 

1.67 

1.33 

1.04 

.86 

2.68 

1.30 

.73 

.47 

.57 

.37 

.53 

.25 

.18 

.09 

.06 

.03 

.07 

.03 



(19) 



(19) 



Cumulative distribu- 
tion from highest 
income class 



Amount 
(16) 



'16,974,230 



11,356,049 

10, 020, 276 

9, 059, 625 

8, 412, 053 

7, 966, 767 

7, 428, 906 

7, 051, 471 

6, 732, 036 

6, 449, 379 

6. 190, 471 

5, 980, 520 

5, 786, 678 

5, 609, 037 

5,441,552 

5, 283, 127 

4, 598, 828 

4, 057, 856 

3, 613, 543 

2, 938, 068 

2, 451, 807 

2, 080, 729 

1,797,491 

1,571,107 

1,394,221 

1, 248, 885 

794, 582 

573, 858 

449, 706 

369, 473 

272, 764 

209, 976 

120,225 

76, 982 

46,715 

31,853 

21,606 

17,292 

5,883 



Percent 
of total 



(17) 



66.90 

69.03 

53.37 

49.56 

46.93 

43.77 

41.54 

39.66 

38.00 

36.47 

35.23 

34.09 

33.04 

32.06 

31.12 

27.09 

23.91 

21.29 

17.31 

14.44 

12.26 

10.59 

9.26 

8.21 

7.36 

4.68 

3.38 

2.65 

2.18 

1.61 

1.24 

.71 

.45 

.28 

.19 

.13 

.10 

.03 



Cumulative distribu- 
tion from lowest 
income class 



Amount 

(18) 



5, 618, 181 



i, 953, 953 
, 914, 605 
, 562, 176 
, 007, 463 
, 545, 324 
, 922, 759 
, 242, 194 
', 524, 851 
, 783, 759 
, 993, 710 
, 187, 552 
, 365, 193 
, 532, 678 
,691,103 
:, 375, 402 
!, 916, 374 
, 360, 686 
, 036, 161 
, 522, 423 
, 893, 501 
, 176, 739 
-, 403, 123 
I, 580, 009 
I, 725, 345 
.,179,648 
i, 400, 372 
, 524, 524 
, 604, 757 
, 701, 466 
, 764, 254 
, 854, 005 
, 897, 248 
,927,515 
i, 942, 376 
, 952, 624 
, 956, 938 
, 968. 347 
,, 974. 230 



Percent 
of total 



(19) 



33.10 



40.97 
46.63 
50.44 
53.07 
56.23 
58.46 
60.34 
62.00 
63.53 
64.77 
65.91 
66.96 
67.94 
68.88 
72.91 
76.09 
78.71 
82.69 
85.56 
87.74 
89.41 
90.74 
91.79 
92.64 
95.32 
96.62 
97.35 
97.82 
98.39 
98.76 
99.29 
99.55 
99.72 
99.81 
99.87 
99.90 
99.97 
100. 00 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



161 



Table 2-A. — Individual returns with net income, 1943, by net income classes: 

Simple and cumulative distributions of number of returns, net income, total income 

and victory tax, and income and victory tax on 194S income, with corresponding 

percentage distributions; also aggregate for returns with no net income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
[Net income classes and money figures in thousands of dollars] 



Net income classes 



(1) 



Income and victory tax on 1943 income ' 



Simple distribution 



Amount 
(20) 



Percent 
of total 

(21) 



Cumulative distribu- 
tion from highest 
income class 



Amount 
(22) 



Percent 
of total 

(23) 



Cumulative distri- 
bution from lowest 
income class 



Amount 
(24) 



Percent 
of total 

(25) 



Individual returns with net in- 
come: 

Form 1040A i" (est.) 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.).... 
0.75 under 1 (est.) 

1 imder 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.)—. 
2.75imder3 (est.) 

3 imder 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 

Sunder 6 (est.) 

6under7 (est.) 

7 under 8 (est.) ,... 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

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

Grand total 



2, 389, 266 

7,369 

24, 130 

67, 021 

110, 263 

155, 830 

211, 327 

286, 805 

333, 247 

381, 106 

402, 742 

547, 312 

1, 177, 147 

840, 908 

561, 235 

384, 970 

455, 767 

314, 638 

264, 501 

227, 601 

214,044 

173, 738 

159, 917 

146, 520 

138, 470 

134, 349 

561, 375 

445, 099 

366, 064 

556, 358 

399, 257 

305, 508 

230, 846 

184, 247 

145, 654 

119,364 

369, 670 

179, 066 

99, 470 

65, 482 

81, 740 

51, 966 

75, 656 

36, 579 

26, 590 

12, 870 

8,875 

3,192 

9,304 

4,985 



14, 449, 441 



643 



16.54 

.05 

.17 

.46 

.76 

1.08 

1.46 

1.98 

2.31 

2.64 

2.79 

3.79 

8.15 

5.82 

3.88 

2.66 

3.15 

2.18 

1.83 

1.58 

1.48 

1.20 

1.11 

1.01 

.96 

.93 

3.89 

3.08 

2.53 

3.85 

2.76 

2.11 

1.60 

1.28 

1.01 

.83 

2.56 

1.24 

.69 

.45 

.57 

.36 

.52 

.25 

.18 

.09 

.06 

.02 

.06 

.03 



.14, 449, 441 



9, 533, 023 
8, 355, 875 
7, 514, 967 
6, 953, 732 
6, 568, 762 
6, 112, 995 
5, 798, 357 
5, 533, 855 
5, 306, 254 
5, 092, 211 
4, 918, 473 
4, 758, 556 
4, 612, 036 

4. 473, 566 
4, 339, 217 
3, 777, 843 
3, 332, 743 
2, 966, 680 
2, 410, 322 
2,011,065 
1, 705, 557 

1. 474, 711 
1, 290, 464 
1, 144, 810 
1. 025, 446 

655, 776 

476, 710 

377, 239 

311,757 

230, 017 

178, 050 

102, 395 

65, 816 

39, 226 

26, 356 

17, 481 

14, 289 

4,985 



100. 00 



65.98 

57.83 

52.01 

48.12 

45.46 

42.31 

40.13 

38.30 

36.72 

35.24 

34.04 

32.93 

31.92 

30.96 

30.03 

26.14 

23.06 

20.53 

16.68 

13.92 

11.80 

10.21 

8.93 

7.92 

7.10 

4.54 

3.30 

2.61 

2.16 

1.59 

1.23 

.71 

.46 

.27 

.18 

.12 

.10 

.03 



4, 916, 418 



6, 093, 566 

6, 934, 474 

7, 495, 709 

7, 880, 680 

8, 336, 447 
8, 651, 084 

8, 915, 586 
9, 143, 187 

9. 357, 231 
9, 630, 968 
9, 690, 885 
9, 837, 406 
9, 975, 875 

10,110,224 
10, 671, 599 
11, 116, 698 
11, 482, 762 
12, 039, 119 
12, 438, 376 
12, 743, 884 

12, 974, 730 
13, 158, 977 
13, 304, 631 
13, 423, 995 

13, 793, 665 

13, 972, 732 
14, 072, 202 
14, 137, 684 

14, 219, 424 
14, 271, 391 
14, 347, 046 
14, 383, 625 
14,410,215 
14, 423, 086 
14, 431, 960 
14, 435, 152 
14, 444, 456 
14, 449, 441 



100.00 



(1.) 



34.02 



42.17 
47.99 
51.88 
54.54 
57.69 
59.87 
61.70 
63.28 
64.76 
65.96 
67.07 
68.08 
69.04 
69.97 
73.85 
76.94 
79.47 
83.32 
86.08 
88.20 
89.79 
91.07 
92.08 
92.90 
95.46 
96.70 
97.39 
97.84 
98.41 
98.77 
99.29 
99.54 
99.73 
99.82 
99.88 
99.90 
99.97 
100. 00 



14, 450, 084 



(16) 



For footnotes, see pp. 252-254. 



162 



STATISTICS OF INCOME FOR 19 43, PART 1 



Table 3. — 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 income and 
victory tax on 1943 income 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
[Net income classes and money figures in thousands of dollars] 



Net income classes 



(1) 



Taxable individual returns with net 
income: 

Form 1040A10 (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.) 

2.5imder 2.75 (est.) 

2.75 imder 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 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20imder 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 

lOOunderlSO 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

S00imder750 

750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under .3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 1 

Total, taxable individual 
returns with not income. 

Nontaxable individual returns with 
net income: '2 

Form 1040A 'o (est.) 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 and over (est.) _ 

Total, nontaxable individual 
returns with net income. 

Total, individual returns 
with net income (51+57). 



Total 



Number of 
returns 

(2) 



18, 159, 744 

218, 078 

754, 289 

1,106,442 

1, 331, 800 

1, 466, 935 

1, 517, 176 

1, 645, 854 

1, 628, 123 

1, 578, 854 

1, 445, 838 

1, 680, 352 

2, 991, 236 

1, 685, 140 

902, 459 

508, 751 

469, 296 

249, 542 

165, 966 

119, 585 

95, 188 

66, 637 

53, 626 

43, 230 

36, 354 

30, 808 

100, 714 

S3, 630 

32, 297 

35, 001 

17, 484 

10, 127 

6,100 

4,029 

2,698 

1, 913 

4,408 

1,411 

580 

303 

296 

143 

156 

58 

28 

9 

6 

1 

3 

1 



40, 222, 699 



2, 181, 779 

643, 849 
208, 284 
121,443 
128, 499 



3, 283, 854 



Net 
income 

(3) 



30, 239, 358 

70, 497 
482, 829 
972, 804 

1, 503, 468 

2, 018, 567 
2, 464, 446 
3, 086, 072 
3, 458, 852 

3, 748, 047 

3, 793, 925 

4, 840, 729 
9, 657, 095 
6, 272, 607 
3, 812, 966 
2, 406, 019 
2, 560, 954 
1, 612, 263 
1, 239, 502 
1,013,725 

902, 734 

698, 823 

615, 944 

539, 843 

490, 168 

446, 547 

1, 737, 001 

1, 194, 339 

881, 845 

1, 203, 510 

778, 016 

552, 382 

393, 994 

300, 517 

228, 589 

181, 212 

528, 882 

241, 146 

128, 520 

82, 365 

101, 478 

64, 204 

94, 825 

49,211 

33, 103 

15, 209 

12, 840 
3,682 

13, 231 
5,540 



97, 774, 423 



847, 055 

211, 987 
122, 321 
107, 479 
146, 596 



1, 43.5, 438 



99, 209, 862 



Personal 
exemp- 
tion 3 

(4) 



15, 680, 127 

66, 590 

455, 213 

784, 691 

1, 064, 936 

1, 276, 834 

1, 382, 224 

1, 555, 103 

1, 628, 006 

1, 637, 871 

1, 557, 691 

1, 824, 997 

3, 284, 762 

1, 864, 692 

992, 624 

555, 085 

494, 460 

253, 465 

165, 713 

117, 881 

93, 567 

63, 677 

51, 484 

41, 102 

34, 575 

29, 568 

96, 082 

52, 596 

31,715 

34, 202 

17,001 

9,881 

5,996 

3,890 

2, 648 

1,858 

4,202 

1,353 

552 

287 

287 

131 

150 

49 

21 

10 

4 

1 

4 

1 



37, 219, 858 



1, 545, 354 

485, 488 
233, 227 
144,416 
162, 427 



2, 570, 911 



39, 790, 769 



Credit for 
depend- 
ents < 

(5) 



4, 958, 370 

4,777 

54, 282 

123, 344 

158, 431 

224, 728 

272, 616 

349, 892 

424, 795 

473, 942 

489, 891 

619, 105 

1, 180, 008 

709, 631 

375, 246 

194, 180 

163, 484 

80, 787 

52, 616 

36, 805 

29, 859 
19, 858 
16, 950 
13, 263 
11,184 

9,727 

30, 663 
17. 304 
10, 334 
11,147 

5,632 

3,252 

1,938 

1,266 

851 

625 

1,304 

438 

167 

100 

94 

36 

42 

24 

7 

5 

1 

1 

3 



11, 133, 005 



196, 459 

66, 176 
59, 090 
35, 597 
46, 581 



403. 903 



11, 536, 



Income and 
victory tax 
on 1943 in- 
come ' 

(6) 



2, 389, 266 



7, 

24, 

67, 

110, 

155, 

211, 

286, 

333, 

381, 

402, 

547, 

1, 177, 

840, 

561, 

384, 

455, 

314, 

264, 

227, 

214, 

173, 

159, 

146, 

138, 

134, 

561, 

445, 

366, 

556, 

399, 

305, 

230, 

184, 

145, 

119, 

369, 

179, 

99, 

65, 

81, 

51, 

75, 

36, 

26, 

12, 



14, 449, 441 



14, 449, 441 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



163 



Table 3. — 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 income and 

victory tax on 1943 income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

lOB-114] 
[Net income classes and money figures in thousands of dollars] 



Net income classes 



(1) 



Taxable individual returns with net 
income: 

Form 1040A1I' (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 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25imder 30 

sounder 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

sounder 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750unrior 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 



Total, taxable individual 
returns with net income. 

Nontaxable individual returns with 
net income: 12 

Form 1040A 10 (est.) 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 and over (est.) 



Total, nontaxable individual 
returns with net income. 

Total, individual returns 
with net income (51+57). 



Joint returns of husbands and wives 



One income reported " 



Number of 
returns 



(7) 



5, 775, 801 

18, 221 

146, 706 

310, 827 

431,746 

500, 156 

568, 759 

664, 734 

745, 957 

773, 235 

729, 385 

840, 498 

1,504,199 

873, 923 

481, 139 

272, 219 

244, 137 

125, 249 

79, 394 

54, 792 

43, 165 

27, 608 

22, 405 

16, 837 

13, 936 

11,979 

36, 607 

19, 193 

10, 700 

10, 466 

4,650 

2,466 

1,395 

835 

570 

354 

756 

194 

79 

53 

43 

15 

17 

4 

1 

2 

1 



15, 365, 408 



294, 000 

178, 975 
108, 009 
21 8, 277 
21 9, 906 



599, 167 



15, 964, 575 



Net 
income 

(8) 



10, 884, 884 

6,180 

98, 180 

274, 101 

489, 292 

688, 978 

923, 690 

1,247,208 

1, 586, 791 

1, 835, 761 

1, 914, 093 

2, 420, 921 
4, 857, 091 

3, 253, 105 
2, 033, 521 
1, 287, 855 
1, 331, 300 

808, 732 

592, 375 

464, 384 

409, 136 

289, 427 

257, 203 

210, 291 

187, 906 

173, 628 

630, 203 

426, 980 

291, 954 

358, 447 

206, 451 

134, 190 

90, 084 

62, 327 

48, 398 

33, 668 

90, 955 

32, 763 

17,417 

14, 441 

14,932 

6,838 

10, 303 

3,646 

1,011 

3,527 

2,040 



41,006,608 



126, 397 

56. 479 

61. 480 
7,342 

12, 614 



264, 312 



41, 270, 920 



Personal 
exemp- 
tion 3 

(9) 



6, 930, 961 

20, 570 

171, 251 

365, 938 

512, 132 

593, 801 

677, 948 

793, 432 

892, 574 

926, 836 

872, 738 

1, 007, 697 

1, 802, 648 

1, 046, 768 

576, 867 

326, 178 

293, 338 

149, 791 

94, 903 

65, 672 

51, 694 

33, 051 

26, 804 

20, 174 

16, 692 

14, 329 

43, 827 

22, 938 

12, 799 

12, 503 

5,553 

2,951 

1,666 

996 

683 

424 

901 

230 

94 

63 

51 

17 

20 



18, 390, 513 



352, 800 

211,247 

128, 172 

9,933 

11,797 



713, 948 



19, 104, 461 



Credit for 
depend- 
ents * 

(10) 



3, 238, 363 

3,302 

44, 361 

98, 994 

115,651 

135, 072 

170, 419 

218, 720 

275, 658 

307, 969 

316, 468 

396, 850 

748, 162 

429, 773 

233, 117 

125, 740 

107, 899 

53, 518 

34, 656 

23,656 

19, 016 

11, 708 

10, 156 

7,472 

6,217 

5,537 

16, 289 

8,772 

4,876 

4,765 

2,146 

1,111 

632 

361 

267 

167 

339 

75 

35 

26 

22 



(13) 



7, 178, 353 



64, 690 

50, 437 
37, 787 
3,398 
4,862 



161, 174 



7, 339, 527 



Income and 
victory tax 
on 1943 in- 
come ' 

(11) 



514, 396 

293 

846 

3,854 

9,184 

22, 071 

42, 995 

74, 434 

113,176 

151,025 

175, 528 

240, 949 

534, 551 

407, 453 

282, 838 

194, 560 

221,817 

148, 002 

118, 536 

98, 339 

91, 800 

68, 196 

63, 406 

54, 466 

50, 722 

50, 116 

196, 159 

154, 949 

118, 743 

162, 466 

104, 146 

72, 942 

52, 206 

38, 043 

30, 615 

22, 126 

63, 764 

24, 284 

13,635 

11,151 

12, 542 

5,901 

8,211 

2,708 

916 

2,345 

1,017 



4, 832, 420 



4, 832, 420 



For footnotes, see pp. 252-254, 



164 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 3. — 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 income and 

victory tax on 194-3 income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
[Net income clas3e3 and money figures in thousands of dollars] 



Net income classes 



(1) 



Taxable individual returns with net 
income: 

Form 1040A10 (est.) 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25imder 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 imder 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 imder 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 

5 under 6 (est.) 

6 under 7 (est.) -. 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 imder 14 (est.) 

14 under 15 (est.) 

15 imder 20 (est.) 

20 imder 25 

25under30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000_ 

4,000 under 5,000 

5,000 and over 



Total, taxable individual 
returns with net income. 

Nontaxable Individual returns with 
net income: '^ 

Form 1040A m (est.) 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.)- 

1 and over (est.) 

Total, nontaxable individual 
returns with net income. 

Total, individual returns 
with net income (51+57). 



Joint returns of husbands and wives— Continued 



Two incomes reported « 



Number of 
returns 



(12) 



1, 697, 080 

21 3, 836 

21 7, 485 

30, 196 

104, 678 

209, 976 

239, 222 

275, 796 

304, 940 

336, 214 

353, 527 

430, 233 

791, 272 

431,215 

214, 653 

105, 790 

73, 361 

28, 532 

16, 389 

10, 043 

7,295 

4,615 

3,311 

2,707 

2,185 

1,679 

5,475 

2,455 

1,411 

1,586 

852 

498 

317 

187 

104 

75 

143 

38 

20 

10 

2 

1 

2 

1 

1 



5, 699, 408 



238, 733 

38, 129 
63, 910 
110,180 
116,694 



567, 646 



Net 
income 

(13) 



3, 603, 689 

1,183 
4,953 
27, 161 
120, 620 
289, 333 
389, 080 
517,918 
648, 349 
799, 501 
929, 068 

1, 239, 015 

2, 556, 361 
1, 602, 554 

906, 119 

498, 994 

398,612 

183, 978 

122,411 

85, 041 

68, 967 

48,401 

37, 976 

33, 817 

29, 428 

24, 333 

94, 140 

54, 584 

38, 491 

54, 851 

37, 939 

27, 161 

20, 428 

13, 956 

8,838 

7,139 

16, 933 

6,519 

4,494 

2,706 

693 

480 

1,346 

867 

1,044 



15, 559, 471 



211,711 

11,939 
40, 712 
97,616 
131,519 



493, 498 



Personal 
exemp- 
tion 3 

(14) 



2, 036, 496 

4,495 

8,875 

35, 196 

124, 234 

250, 272 

285, 185 

329, 853 

364, 430 

403, 735 

423, 735 

515, 217 

948, 533 

517, 270 

257, 335 

126, 786 

88, 306 

34, 176 

19, 603 

12, 033 

8,762 

5,536 

3,950 

3,236 

2,610 

2,003 

6,561 

2,938 

1,685 

1,900 

1,015 

597 

381 

224 

124 

90 

172 

46 

24 

12 

2 

1 

2 

1 

1 



6, 827, 639 



286, 480 

45, 646 

75, 883 

131, 354 

140, 304 



679, 667 



6,267,054 16,052,969 7,507,307 2,441,208 1,616,306 58 



Credit for 
depend- 
ents * 

(15) 



787, 727 

422 

657 

4,889 

17, 751 

56,306 

65, 874 

77, 896 

89, 642 

108, 901 

124, 952 

164, 331 

326, 992 

216, 874 

109, 371 

46, 079 

30, 502 

11,294 

6,161 

3,821 

2,585 

1,734 

1,272 

1,072 

802 

630 

2,068 

986 

518 

606 

326 

200 

129 

89 

43 

29 

55 

18 

6 

5 

1 

1 

1 

3 



2, 263, 626 



77, 584 

9,864 
17, 567 
31, 728 
40, 838 



177, 582 



Income and 
victory tax 
on 1943 in- 
come ' 

(16) 



196, 026 



74 

379 

1,238 

5,924 

14,753 

28, 754 
45, 232 
65. 763 
84, 720 

123, 495 

280, 960 

192, 723 

120, 574 

74, 054 

65, 488 

33, 401 

24, 488 

18, 052 

15, 571 

11,465 

9,374 

8,723 

7,966 

7,050 

29, 366 
19, 850 
15,636 
24, 984 
19, 214 
14, 890 
11,828 

8,459 

5,571 

4,647 

11,742 

4,724 

3,568 

2,102 

592 

418 

1,081 

458 

836 



1, 616, 306 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



165 



Table ^.—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 income and 

victory tax on 1943 income — Continued 

fFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
[Net income classes and money figures in thousands of dollars] 



Net income classes 



(1) 



Taxable individual returns with net 
income: 

Form 1040A lo (est.)-- 

Form 1040: 

Under 0.5 (est.) 

0.5 imder 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 mider 3.5 (est.) 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 

5 under 6 (est.) 

6 under 7 (est.) 

7 under 8 Cest.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25imder 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90imder 100 

100 under 150 

150 under 200 

200 under 250__ 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 



Total, taxable individual 
returns with net income. 

Nontaxable individual returns with 
net income: i' 

Form 1040A m (est.) 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 imder 1 (est.) 

1 and over (est.) 



Total, nontaxable individual 
returns with net income. 

Total, individual returns 
with net income (51+57). 



Separate returns of husbands and wives 20 



Men 



Number of 
returns 



(17) 



638, 423 

11, 043 
13, 100 
22, 167 
24, 401 
31,915 
43, 998 

69, 215 

70, 349 
81,016 
86, 582 

110, 192 

203, 874 

117, 190 

63, 313 

38, 728 

38, 666 

24, 300 

18,079 

14, 546 

12,338 

9,119 

7,980 

6,824 

5,800 

6,397 

19, 797 

13, 308 

8,998 

10,450 

5,638 

3,514 

2,210 

1,464 

1,015 

762 

1,775 

599 

240 

116 

128 

66 

70 

30 

9 

6 

2 



1, 728, 746 



32, 806 



12, 077 
21 4, 614 



(22) 



49, 633 



1, 778, 379 



Net income 



(18) 



1, 133, 208 

3,388 

8,616 

19, 440 

27, 459 

44, 054 

71, 702 

111, 632 

149, 654 

192, 947 

227, 150 

317, 132 

658, 982 

436, 816 

267, 600 

182, 995 

211, 460 
157, 423 
135, 141 
123, 551 
117,116 

95, 724 

91,821 

85, 194 

78, 184 

78, 272 

343, 433 

296, 984 

245, 983 

360, 117 

251, 401 

191,924 

142, 770 

109, 143 

85, 871 

72, 066 

212, 622 
102, 839 

53, 283 
31, 549 
43, 847 
24, 825 
42, 305 
26, 448 
10, 674 
10, 073 
4,432 



13, 231 
5,540 



7, 706, 919 



9,969 



3,452 
2,660 



(22) 



16, 124 



7, 723, 044 



Personal 
exemption 3 



(19) 



323, 054 

1,386 
6,130 
11,203 

14, 265 
18, 779 
29, 313 
38, 299 
51, 027 
60, 666 
73, 022 

101, 430 
204, 432 
123, 657 
66, 973 
41, 196 
41, 281 
25, 643 
19, 153 

15, 586 
13, 432 

9,838 
8,604 
7,395 
6,320 
6,019 
21, 749 

16, 013 
10, 212 
11,906 

6,439 

4,020 

2,629 

1,683 

1,173 

874 

2,033 

687 

275 

135 

148 

63 

83 

29 

7 

7 

1 



1, 397, 168 



19, 684 

6,015 
3,640 



(22) 



29,402 



1, 426, 660 



Credit for 
dependents^ 



(20) 



Income and 

victory tax 

on 1943 

income ' 

(21) 



156, 470 

30 

579 

986 

2,242 

4,529 

6,623 

10, 033 

11,338 

16, 038 

18, 652 

26, 272 

62, 303 

32, 498 

17, 881 

12, 773 

11,264 

7,378 

5,206 

4,246 

3,950 

2,868 

2,633 

2,255 

1,940 

1,897 

6,872 

4,914 

3,323 

3,957 

2, 193 

1,328 

814 

558 

378 

304 

638 

223 

89 

47 

55 

15 

24 

12 

2 

2 

(13) 



435, 629 



1,633 

265 
292 



(22) 



2,190 



437, 819 



131, 921 

448 

522 

1,780 

2,638 

4,776 

8,764 

13, 992 

19, 340 

25, 646 

29, 965 
42, 356 
90, 116 
63, 505 
42, 253 

30, 200 
38, 004 
30, 588 
28, 746 
27, 390 
27, 240 
23, 348 
23, 469 
22, 689 
21, 662 
23, 092 

109, 467 
109, 129 
101, 132 
165, 526 
128, 491 
106, 024 
83, 281 
66, 837 
54, 525 
47, 397 
148, 367 
76, 426 
41, 009 
25, 483 
36, 185 
20, 307 
33, 640 
19, 470 
8,205 
9,078 
3,131 



9,304 
4,985 



2, 180, 836 



2, 180, 836 



For footnotes, see pp, 252-254. 



166 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 3. — 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 income and 
victory tax on 1943 income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13 

106-114] 

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



2 

3 

4 

5 

6 

7 

8 

9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 
27 
28 
29 
30 
31 
32 
33 
34 
35 
36 
37 
38 
39 
40 
41 
42 
43 

44 

45 

46 
47 
-48 
49 
.60 

-51 



Net income classes 



(1) 



Separate returns of husbands and wives 20— Continued 



Women 



Number of 
returns 



(22) 



58 



Taxable individual returns with net 
income: 

Form 1040A '» (est.) 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75underl (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 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

lOimderll (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

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 

500imder 750 

750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 

Total, taxable individual 
returns with net income. 

Nontaxable individual returns with 
net income: '^ 

Form 1040A 10 (est.) 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 and over (est.) 

Total, nontaxable individ- 
ual returns with net in- 
come. 

Total, individual returns 
with net income (51-|-57). 



598, 285 

113, 651 

118, 299 

147, 588 

161,369 

161,814 

152,611 

125, 796 

86, 273 

54, 172 

37, 451 

26, 783 

34, 751 

16, 085 

14, 542 

10, 704 

12,511 

9,087 

6,970 

5,648 

4,425 

3,337 

2,784 

2,467 

2,040 

1,669 

6,324 

3,313 

2,093 

2,418 

1,265 

765 

440 

309 

223 

146 

365 

145 

45 

36 

24 

16 

19 

7 

3 



Net income 
(23) 



1,929,070 



91, 227 

16,419 

21 4, 885 

(22) 
(22) 



846, 613 

33, 369 

74, 294 

129,981 

181,394 

222, 386 

246, 981 

235, 373 

182, 350 

127, 838 

97, 930 

76, 969 

111,975 

60, 233 

61,219 

50, 893 

68, 833 

58, 831 

52, 219 

47, 825 

41, 988 

35, 034 

31,957 

30,811 

27, 451 

24, 164 

109, 079 

73, 747 

57, 113 

83, 294 

56, 320 

41, 736 

28, 433 

23, 065 

18,896 

13, 834 

43, 775 

24, 952 

9,896 

9,870 

8,191 

7,152 

11,717 

5,735 

3,168 



Personal 
exemption ■ 



(24) 



2, 218 
3,682 



113,074 



2, 042, 144 



36, 084 

4,732 
2,725 

(22) 
(22) 



44, 071 



3, 838, 856 



358, 971 

3,261 

16, 791 

37, 454 

49, 722 

53, 905 

53, 376 

^6, 618 

36, 500 

23, 739 

18, 725 

12,816 

18, 264 

9,174 

7,437 

5,297 

5,735 

3,908 

4,028 

2,447 

1,953 

1,537 

1,291 

1,155 

1,093 

823 

3,330 

1,818 

1,162 

1,383 

738 

459 

274 

177 

163 

99 

229 

102 

37 

22 

20 

15 

17 

4 

2 



Credit for 
dependents' 



(25) 



Income and 

victory tax 

on 1943 

income ' 

(26) 



786, 074 



54, 736 

7,139 
2,906 

(22) 
(22) 



65, 321 



46, 457 

377 

1,364 

3,021 

3,946 

4,909 

5, 455 

5,032 

4,223 

3,462 

2,385 

2,446 

3,386 

1,951 

1,941 

1,035 

1,216 

746 

846 

468 

496 

320 

291 

247 

263 

190 

739 

408 

316 

357 

182 

114 

83 

53 

46 

26 

63 

38 

4 

5 

6 

4 

4 

4 

2 



(.3) 



98, 930 



3.919 



(22) 
(22) 



257 

427 



85, 652 

5,677 

10, 949 

18, 293 

26, 416 

34, 000 

39, 357 

38, 668 

29, 962 

21,481 

16, 648 

13, 524 

19,889 

11,032 

11,815 

10, 437 

15,052 

13, 451 

9,780 

11,994 

11,006 

9,519 

9,015 

8,993 

8,205 

7,707 

37, 204 

28, 548 
24, 333 
39, 309 

29, 304 
23, 378 
16, 796 
14, 026 
12, 106 

9,096 

30, 280 
18, 139 

7, 835 
7,783 
6.467 
5,963 
9,450 
4,161 
1,590 



1, 867 
3,192 



829, 352 



829, 352 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



167 



Table 3. — 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 income and 
victory tax on 1943 income — Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp 6-13 

106-114] • 

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



Net income classes 



(1) 



Taxable individual returns with net 
income: 

Form 1040A 'o (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.) 

2.75 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 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est)._ 

15 under 20 (est.) 

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-under400 

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 imder 4,000 

4,000 under 5,000 

5,000 and over 



Total, taxable individual 
returns with net income. 

Nontaxable individual returns with 
net income: '^ 

Form 1040A m (est.) 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 and over (est.) 

Total, nontaxable individual 
returns with net income. 

Total, individual returns 
with net income (51+57). 



Community property returns^ 



Men 



Number 
of returns 



(27) 



349, 205 

21 1,226 

21 3, 133 

21 4, 834 

21 7, 504 

12, 052 

42,139 

83, 941 

81,586 

64, 431 

44, 306 

40, 087 

49, 067 

29, 237 

16, 534 

12, 099 

21, 465 

14, 673 

11,046 

8,745 

7,240 

6,726 

5,315 

4,435 

3, 742 

2,948 

9,697 

3, 862 

2,236 

2,477 

1,254 

677 

427 

294 

205 

152 

298 

109 

40 

21 

21 

11 

7 

3 



949, 511 



21 1, 262 
21 4, 206 

(22) 
(22) 



21 6, 418 



955, 929 



Net 
income 

(28) 



680,912 

397 
2,107 
4,258 
8, 639 
16,807 

69, 705 
157,767 
173, 271 
152,352 
115,818 
115,438 
158, 337 
109, 725 

69, 800 
57, 391 
117,814 
94, 845 
82, 536 
74, 232 
68, 781 

70, 509 
61, 048 
55, 396 
50, 496 
42, 732 

167, 194 
85, 937 
61,035 
85, 176 
55, 799 
36, 865 
27, 623 
21, 946 

17, 392 
14, 395 
35, 956 

18, 367 
8,818 
5,599 
7,029 
5,130 
4,256 
2,363 
4,970 



3, 276, 964 



1,358 

(22) 
(22) 



2,550 



3, 279, 514 



Personal 
exemption 3 

(29) 



209, 523 

408 

1,490 

2,651 

3,853 

6,542 

24, 173 

46, 301 

44,924 

35, 089 

24, 371 

22, 657 

27, 337 

16, 051 

8,751 

6,648 

11,909 

8,002 

6,028 

4, 734 

3,761 

3,624 

2,874 

2. 404 

2,066 

1,607 

5,380 

2,241 

1,330 

1, 535 

765 

444 

286 

194 

138 

99 

199 

82 

26 

16 

16 

9 

5 

2 

2 



540, 549 



2,215 

(22) 
(22) 



3,623 



544, 172 



Credit for 
dependents* 



(30) 



88, 388 

24 

409 

391 

1,234 

2,460 

4,095 

11,686 

16, 564 

15, 421 

9,886 

9,267 

11,424 

7,753 

3,988 

2,800 

5, ,337 

3,777 

3,050 

2,318 

2,120 

1,891 

1,533 

1,329 

1,099 

830 

2,692 

1,181 

699 

763 

427 

248 

149 

98 

65 

49 

102 

35 

14 

5 

3 

7 

(13) 

1 

2 



215,611 



340 



(22) 
(22) 



216, 236 



Income and 

victory tax 

on 1943 

income ' 

(31) 



75, 974 

34 

81 

342 

784 

1, 760 

8,913 

21, 557 

24, 244 

22, 051 

17,529 

18, 178 

26, 401 

19, 227 
12, 990 
11,110 

24, 228 

20, 556 
19, 146 

17, 844 
17,437 

18. 515 
16, 706 
15,692 
14,809 
13, 415 
55, 941 
32, 747 

25, 746 
39, 936 
29, 004 
20, 706 
16, 394 
13, 582 
11, 154 

9,501 
25, 027 
13, 690 
6,744 
4,285 
5,607 
3,607 
3, 037 
1,194 
4,472 



761, 898 



761, 8^8 



For footnotes, see pp. 252-254. 



168 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 3. — 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 income and 
victory tax on 1943 income — Continued 

FFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
[Net income classes and money figures in tiiousands of dollars] 



Net income classes 



(1) 



Taxable individual returns with net 
income: 

Form 1040A 'o (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 (est.) 

6 under 7 (est.) 

7under8 (est.)._ 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25under30 

30 under 40 

40 under 50 

50 under 60 - 

60 under 70 

70 under 80 

80 under 90 

90 under 100-_ 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 _ 

750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 3,000-. 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 



Community property returns 20 — Continued 



Women 



Number 
of returns 



(32) 



Total, taxable individual 
returns with net income. 

Nontaxable individual returns with 
net income: 12 

Form 1040A i" (est.)- 

Form 1040: 

Under 0.5 (est.)-. 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 and over (est.) 



Total, nontaxable individual 
returns with net income. 

Total, individual returns 
with net income (51+57). 



327, 725 

(22) 

21 3, 737 

21 4, 329 

2' 7,178 

14, 455 

43, 326 
84, 455 
80,538 
67, 486 

44, 232 
39, 018 
49, 072 
28,512 
17, 299 
12,172 
20,817 
14,536 
11,099 

8,451 

7, 339 

6,702 

5,128 

4,435 

3,625 

3,019 

9,422 

3,666 

2, 092 

2, 296 

1, 158 

610 

350 

243 

152 

128 

252 

71 

35 

15 

17 

8 

6 

1 

3 



Net 
income 



(33) 



930, 179 



2' 2, 145 



2' 3, 799 

(22) 



21 6, 487 



936, 666 



632, 479 

(22) 

2,448 

3,844 

8,171 

20,188 

71, 593 

158,721 

170,931 

159, 787 

115, 689 

112,325 

157,870 

107, 003 

73, 301 

57, 872 

114,322 

94, 053 

83, 041 

71, 648 

69, 702 

70, 268 
58, 915 
55, 413 
48, 925 
43, 783 

162, 247 
81, 659 
57, 102 
78, 868 
51, 544 
33, 261 
22, 623 
18, 120 
12, 847 
12, 107 
30, 639 
12,095 
7,774 
4,077 
5,788 
3,773 
3,581 
•787 
3,529 



Personal 
exemption 3 



(34) 



3, 165, 085 



1,105 



1,< 

(22) 



2,506 



3, 167, 591 



196, 635 

(22) 

1,906 

2,389 

4,293 

8,951 

26, 813 

53, 565 

52, 221 

43, 517 

32, 624 

25, 270 

32, 631 

19, 058 

11,266 

8,100 

13,643 

9,433 

7,428 

5,605 

4,862 

4, 444 

3,416 

2,981 

2,462 

2,062 

6,311 

2,513 



434 
,540 
795 
404 
247 
170 
101 
94 
171 
48 
23 
9 

12 
4 
4 
1 
3 



589, 875 



1,287 



2, 203 

(22) 



Credit for 
dependents* 

(35) 



52, 920 

(22) 

170 

509 

521 

1,755 

2,761 

4,447 

7, 593 

7,527 

4,228 

4,218 

4,730 

3, 223 

1,578 

908 

2,169 

1,541 

1,057 

882 

737 

688 

511 

449 

446 

299 

973 

394 

227 

235 

120 

70 

52 

32 

14 

18 

31 

7 

7 

5 

1 

1 

(13) 
(13) 



Income and 
victory tax 
on 1943 in- 
come ' 

(36) 



108, 144 



(22) 



437 
131 



3,836 



593, 711 



108, 759 



75, 276 

(22) 

107 

308 

729 

2,080 

9,075 

21. 501 

24,171 

23, 459 

17,787 

17,902 

26, 672 

19, 192 

1.3, 717 

11,200 

23,721 

20,557 

19, 534 

17, 383 

17, 771 

18, 545 
16, 226 
15,857 
14, 573 
13, 834 
54, 465 
31,417 
24, 308 
37. 307 
27, 026 
18, 540 
13, 480 
11,148 

8,258 
8,030 
21,421 
8,946 
5,792 
3,146 
4,544 
2,573 
2, 432 
390 
3,176 



727, 606 



727, 606 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



169 



Table 3. — 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 income and 
victory tax on 1943 income — Continued 

(For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13' 

106-114] 

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



58 



Heads of families 



Net income classes 



(1) 



Taxable individual returns with net 
income: 

Form 1040A w (est.)- 

Form 1040: 

UnderO.5 (est.) 

0.5under0.75 (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.) 

3.5under4 (est.) 

4 imder 4.5 (est.) 

4.5 under 5 (es^t.) 

5 under 6 (est.) 

6 under 7 (est.).. 

7 underS (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under II (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

sounder 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 

Total, taxable individual 
returns with net income. 

Nontaxable individual returns with 
net income: '2 

Form 1040A i» (est.) 

Form 1040: 

Under 0.5 (est.) 

0.5 underO.75 (est.) 

, 0.75 under 1 (est.) 

land over (est.) 

Total, nontaxable individ- 
ual returns with net income. 

Total, individual returns 
with net income (51+57). 



Single men and married men not living with wives 



Number of 
returns 

(37) 



681, 978 

21 2, 027 
10,826 
18, 657 
29, 039 
32, 905 
37, 314 

44, 553 

45, 352 
37, 967 
35, 278 
45, 234 
79, 602 
44, 986 
17,816 
13, 485 
11,265 

5, 670 

3,696 

2,857 

2,240 

1,326 

1,038 

873 

717 

656 

2,092 

1,145 

650 

734 

350 

196 

124 

100 

55 

25 

88 

27 

11 

5 

5 

4 



1, 212, 970 



38, 990 

10,312 

2' 4, 7-19 

(22) 
(22) 



Net 
income 



(38) 



1, 190, 606 

727 
7,243 

16, 325 
32, 800 
45, 342 

60, 587 
83, 695 
96, 058 
89, 945 
92, 536 

130, 574 

256, 959 

167, 016 

74, 995 

63, 982 

61, 293 
36, 711 
27, 663 

24, 206 
21, 251 
13, 960 
11,951 
10, 859 

9,663 

9,511 

36, 048 

25, 506 

17, 726 
25, 188 
15, 592 
10, 676 

8,012 
7, 453 
4,651 
2,360 
10, 596 
4,f87 
2,392 
1,354 
1,827 
1,805 



1,730 



2, 813, 961 



15, 127 

3,270 
2,715 

(22) 
(22) 



Personal 
exemp- 
tion 3 

(39) 



818, 374 

2,055 

12, 128 

21, 943 

34, 033 

38, 559 

44, 137 

52, 974 

53, 711 

44, 737 

41, 892 

53, 767 

94, 907 

53, 567 

21,015 

16,110 

13, 481 

6,742 

3,572 

3,430 

2,675 

1,573 

1,241 

1,046 

851 

781 

2,493 

1,366 

773 

873 

414 

233 

149 

118 

66 

30 

105 

32 

13 

6 

6 

5 



1, 445, 



55, 271 



22, 578 



1,268,241 2,836,538 1,511,680 



46, 788 

11,986 
5,509 

(22) 
(22) 



Credit for 
depend- 
ents < 

(40) 



212, 125 

45 

1,186 

2,567 

4,221 

4,908 

5,030 

8,055 

8,598 

7,640 

7,960 

9,494 

19, 479 

11,498 

3,906 

3,098 

' 2,864 

1,330 

750 

700 

506 

308 

252 

205 

161 

171 

496 

266 

143 

160 

80 

60 

29 

25 

11 

5 

24 

14 

5 

1 

1 

(13) 



Incomeand 

victory tax 

on 1943 

income ' 

(41) 



318, 368 



65, 694 



10, 625 

2,191 

778 

(22) 
(22) 



14, 113 



332, 482 



65, 242 

33 

64 

249 

680 

1,588 

3, 374 

6,016 

8, 34f 

8,768 

9,913 

15,336 

32, 336 

23, 220 

11,276 

10, 408 

10, 722 

7,005 

8,672 

5,321 

4,936 

3,388 

3,065 

2,900 

2,657 

2, 783 

11,432 

9,449 

7,272 

11,54] 

7,912 

5,834 

4,704 

4,487 

2,959 

1,505 

7,433 

3.360 

1,758 

1, 129 

1,552 

1,566 



1,560 



333, 750 



333, 750 



For footnofpo spp pn 252-254 
758454—50 12 



170 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 3. — Individual returns with net income, 194S, 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 income and 
victory tax on 1943 income — Continued 

FFor description ofitems and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
[Net income classes and money figures in thousands of dollars] 



Net income classes 



(1) 



Heads of families— Continued 



Single women and married women not living with husbands 



Number of 
returns 



(42) 



Net 
income 



(4=3) 



Personal 
exemp- 
tion 3 

(44) 



Credit for 
depend- 
ents * 

(46) 



Income and 

victory tax 

on 1943 

income ' 

(46) 



Taxable individual returns with net 
income: 

Form 1040A lo (est.) 

Form 1040: 

Under 0.5 (est.) 

0.5imder 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 imder 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 imder 4 (est.) 

4imder4.5 (est.) 

4.5 under 5 (est.) 

5 under 6 (est.) 

6 under 7 (est.) 

7 imder 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300--- '-- 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000.- 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 

Total, taxable individual 
returns with net income. 

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 and over (est.) 

Total, nontaxable individ- 
ual returns with net in- 
come. 

Total, individual returns 
with net income (51+57). 



1,014,986 

21 3, 322 
16,512 
35, 150 

56, 725 
78, 694 
65, 415 

57, 277 
36, 702 
24, 401 
17,263 
16,077 
20. 643 

8,938 

5,526 

4.052 

4,315 

2,751 

1,785 

1,516 

1,159 

665 

617 

508 

431 

309 

1,091 

565 

354 

390 

167 

96 

65 

39 

19 

16 

34 

15 

5 

1 

3 

2 

1 



1, 478, 603 



59, 306 

11,398 
21 7, 056 
21 1,357 

(22) 



79, 931 



1, 558, 63-i 



1, 485, 193 

977 
10, 934 
31,210 
64, 087 
108, 544 
105, 855 
107, 312 
77. 836 
57, 781 
45, 176 
46, 270 
66, 121 
33, 309 
23,143 
19, 063 
23, 641 
17,792 
13, 327 

12, 838 
11,029 

6,992 
7,077 
6,340 
5,818 
4,473 
18, 731 
12,626 
9,668 

13, 375 
7,443 
5,244 
4,204 
2,858 
1,593 
1,521 
4,025 
2, .584 
1,078 

262 

1,103 

866 

543 



1,021 



2, 480, 884 



28, 975 

3,910 
3,889 
1,137 

(22) 



38, 936 



2, 519, 820 



1, 217, 983 

3,405 

18, 661 

39, 894 

65, 098 

91, 581 

76, 990 

67,426 

43,334 

28, 861 

20, 328 

18, 993 

24,447 

10, 639 

6,632 

4,846 

5,103 

3,261 

2,116 

1,782 

1,379 

781 

733 

607 

508 

363 

1,281 

669 

418 

463 

194 

115 

77 

45 

23 

19 

41 

18 

6 

1 

4 

2 

1 



1,759,130 



71, 167 

12,816 
8,316 
1,628 

(22) 



103, 045 



1,862,175 



173 

1,950 

3,399 

4,791 

6,498 

5,769 

6,181 

5, 22S 

3,486 

2,516 

2,122 

2,908 

1,218 

1,041 

647 

663 

409 

283 

284 

171 

107 

129 

97 

96 

47 

166 



(13) 
(13) 



271, 697 



14, 629 

1,104 
934 
285 

(22) 



17,237 



288, 933 



61,678 

36 
141 
582 
1,551 
4,368 
6,473 
8,357 
7,087 
5,954 
5,124 
5.708 
8,770 
4.883 
3,565 
3,112 
4,260 
3,47b 
2,823 
2,837 
2,608 
1,704 
1,826 
1.701 
1,619 
1,340 
5.970 
4,688 
3,980 
6,106 
3,722 
2,883 
2,450 
1,746 
990 
1,010 
2,828 
1,930 
764 
218 
934 
605 
425 



553 



193, 364 



193,364 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



171 



Table 3. — Individual returns with net income, 194S, 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 income and 

victory tax on 1943 income — Continued 

[For description of items and classifications, and methods of tabulating and estimatinfj data, see pn. 6-13, 

106-114] - i-i . 

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



Net income classes 



(1) 



Not heads of families 



Single men and married men not living with wives 



Number 
of returns 



(47) 



Net 
income 

(48) 



Personal 
exemp- 
tion 3 

(49) 



Credit for 
depend- 
ents < 

(50) 



Income 

and 
victory- 
tax on 1943 
income ' 

(51) 



Taxable individual returns with net 
income: 

Form 1040A m (est.) 

Form 1040: 

UnderO.5 (est.) 

0.5 under 0.75 (est.) 

0.75 underl (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (e.st.) 

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 (est.) 

6 under 7 (est.) 

7 under 8 (est.1 

8 under9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

sounder 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 

Total, taxable individual 
returns with net income. 

Nontaxable individual returns with 
net income: 12 

Form 1040A " (est.) 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 underl (est.) 

1 and over (est.) 

Total, nontaxable individual 
returns with net income. 

Total, individual returns 
with net income (51+57). 



2, 813, 482 

16,303 

168, 243 

172,485 

146,154 

134, 903 

126, 004 

107, 543 

90, 664 

81, 153 

60, 044 

96, 281 

203, 833 

lf)5, 573 

51,350 

29, 686 

28, 476 

15,318 

10, 528 

7,775 

5,882 

3,705 

2,890 

2, 324 

2,124 

1,816 

5, 598 

3,446 

2, 134 

2, 353 

1,222 

748 

443 

343 

211 

151 

389 

121 

67 

26 

28 

15 

16 

5 

2 

1 

1 



4, 086, 202 

6,066 

105, 682 

150, 168 

164, 212 

185, 299 

204, 979 

201, 107 

192, 477 

192, 898 

157,548 

278, 488 

657, 466 

392, 767 

216, 893 

140, 288 

155,448 

98, 910 

78, 654 

65, 839 

55, 820 

38, 809 

33,174 

29, 007 

28, 653 

26, 289 

96, 474 

76, 742 

58, 268 

80, 975 

54, 281 

40, 897 

28, 551 

25, 599 

17, 895 

14, 295 

46, 536 

20, 924 

14, 927 

7,128 

9,447 

6,588 

10, 152 

4,268 

2,628 

1,609 

2,120 



1,406,741 

7,517 

84, 410 

86, 745 

74, 629 

68, 448 

64,153 

54, 778 

45, 914 

41,199 

31,081 

48, 939 

103, 767 

53, 821 

26, 139 

15,018 

14,477 

7,750 

5,360 

3,976 

2,960 

1,860 

1,482 

1,182 

1,079 

912 

2,850 

1,751 

1,083 

1,182 

622 

379 

222 

175 

106 

78 

196 

62 

34 

13 

14 

7 

8 

3 

1 

1 

1 



82, 637 

52 

1,711 

3,743 

3,267 

3, 535 

4,400 

4,809 

4,016 

2,690 

2,159 

4,590 

9,723 

4,426 

2,166 

1,055 

1,303 

557 

424 

274 

219 

133 

112 

87 

91 

84 

233 

176 

101 

124 

67 

59 

22 

30 

14 

13 

23 

15 

4 

1 

2 



4, 501, 859 



8, 563, 450 



2, 263, 125 



139, 214 



751, 276 



162, 828 
21 5, 156 



187, 855 



54, 187 
2,783 



375, 638 



82, 926 
3,548 



659 

474 



919, 260 



244, 825 



462, 113 



11, 270 



513,001 

234 
4,144 
12,872 
19, 085 
24, 941 
30, 132 
31,383 
31,623 
32, 843 

27, 791 
50, 755 

123, 884 
77, 659 
44, 323 
29,841 
34, 791 
23, 217 
19, 660 
16, 982 
15, 035 
10, 775 
9,634 
8,628 
8,876 
8,613 
33. 583 
30, 540 
25,413 
38, 819 

28, 622 
23, 055 
17,020 
15, 982 
11,652 

9,527 

32, 713 

15, 747 

11, 765 

5,789 

7,408 

5,196 

8,498 

3,063 

2,351 

1,448 

1,797 



1, 540, 713 



5, 421, 119 



8, 808, 275 



2, 725, 237 



150, 485 



1, 540, 713 



For footnotes, see pp. 252-254. 



172 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 3. — Individual returns with net income, 194^. by taxable and nontaxable 
returns, by net income classes, and by sex and family relaiion^hip: Number of 
returns, net income, personal exemption, credit for dependents, and income and 
victory tax on 1943 income — Continued 

[For description of items and classifications, and methods of tabulating and estiniatin;; data, see pp. 6-13, 

106-114] 
[Net income classes and money figures in thousands of dollars] 



Net income classes 



(1) 



Not heads of families— Connnued 



Single women and married women not liviTig with husbands 



Number 
of returns 



(52) 



Net 
income 



(63) 



Personal 
exemp- 
tion 3 

(64) 



Credit for 
depend- 
ents * 

(55) 



Income 

and 

victory 

tax on 1943 

mcome ' 

(56) 



Taxable individual returns with net 
income: 

Form 1040A lo (est.) 

Form 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 under 1.25 (est.) 

1.25imder 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

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 imder 5 (est.) 

5 under 6 (est.) 

6 under 7 (est.).. 

7imder8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30 

30 under 40. 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

to under 100 

100 under 150 

150 imder 200 

200 under 260 

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, taxable individual 
returns with net income. 

Nontaxable individual returns with 
net income: '^ 

Form 1040A lo (est.) 

Form 1040: 

Under 0.5 (est.) .._ 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 and over (est.) 

Total, nontaxable individual 
returns with net income. 

Total, individual returns 
with net inpomp c.';i-i-';7l. 



4, 362, 779 

47, 480 

266, 248 

360, 209 

363, 006 

290, 065 

198, 388 

142, 544 

85, 762 

58, 779 

37, 770 

35, 949 

54,923 

29,481 

20, 287 

9,816 

14, 283 

9,426 

6,980 

5,212 

4,105 

2,834 

2.158 

1,820 

1,754 

1,336 

4,611 

2,677 

1,629 

1,831 

928 

557 

329 

215 

144 

104 

308 

92 

38 

20 

25 

15 

18 

5 

4 



672, 034 

205, 706 
21 8, 684 

(22) 
(22) 



886, 967 



7,313,912 



5, 696, 572 

17,836 
168, 371 
316,318 
406, 794 
397, 637 
320, 275 
265, 438 
181, 136 
139, 237 

98, 917 
103, 598 
175, 933 
110, 079 

86, 376 

46, 686 

78. 233 
60, 988 
52, 134 
44,161 
38, 943 
29, 700 
24, 823 
22, 716 
23,644 
19, 361 

79, 452 
59, 573 
44, 505 
63, 219 
41, 247 
30, 427 
21,266 
16, 049 
12, 206 

9,825 
36, 844 
15,515 
8,441 
5,378 
8,621 
6,746 
10, 622 
4,367 
5,058 



2,030 



9, 406, 297 



229, 269 

71, .'>72 
4,749 

(22) 
(22) 



2,181,390 

23,080 
133, 571 

181, 277 

182, 676 
145, 996 
100, 137 

71, 858 

43,370 

29, 502 

19, 175 

18, 211 

27, 794 

14, 687 

10, 210 

4,908 

7,186 

4,759 

3,522 

2,616 

2,087 

1,432 

1,089 

923 

894 

670 

2,300 

1,348 

819 

917 

466 

279 

165 

107 

71 

52 

156 

46 

19 

10 

13 



3, 219, 808 



73, 339 

263 

1,896 

4,845 

4,807 

4,755 

3,129 

3,034 

1,933 

808 

686 

517 

897 

416 

256 

45 

277 

237 

185 

155 

60 

101 

60 

49 

69 

42 

134 

108 

59 

91 

54 

42 

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14 

6 

12 

17 

9 

1 

3 

1 

1 

4 



(13) 



103, 433 



336,017 

103, 295 
4,600 

(22) 
(22) 



306, 038 



9, 712, 335 



444, 262 



3,604,070 



12, 465 

1,053 
736 

(22) 
(22) 



14, 396 



670, 099 

487 

7,201 

28,362 

47, 959 

54,323 

47, 492 

42, 143 

30, 087 

24, 116 

17, 736 

19,111 

33, 569 

22, 012 

17, 885 

10, 049 

17,684 

14, 385 

13,117 

11,459 

10, 638 

8,282 

7,196 

6,872 

7,391 

6,400 

27, 787 

23,783 

19, 501 

30, 364 

21,816 

17, 256 

12,686 

9,937 

7,824 

6,524 

26, 034 

11,819 

6,601 

4,397 

6,910 

5,829 

8,882 

3,574 

4,491 



1,064 



1,433,197 



117,829 I 1,433,197 



58 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 19 43, PART 1 



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174 



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STATISTICS OF INCOME FOR 1943, PART 1 



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ible individual re 
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Form 1040A lo (es 
Form 1040: 

Under 0.5 (es 
0.5 under 0.7J 
0.75 under 1 ( 
1 and over (ei 


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176 



STATISTICS OF INCOME FOR 1943, PART 1 



f-H C^ CC -<J* »0 <D t^ 00 OS O ^H (M CO -^ IC (^ I^ 00 3S O -^ (N CC "Tf« »0 <0 t^ 00 C» 



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osoi^co^»oo5c<)i^c<m:>cocO'Tt<cooococDoo 



05-^t^iOCDCOOOO":)CCO'-4CDOOOlt^OSOOCOCOOOt^t^«Da>0*0 



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cooo^lCcDOcooooo500colr^col00oc<^oc^ococo.— 'ooooc^o 

OifMiOOO'-'— 'C0O'tfi005C0^ar!'ft<'-H<M0>^t^'MOiC(M.-H»0C0 
OiCDt^tOOSOO'^t^'^Oi.-HTj'.-Ht^OO'^COCS^OOCO'— •OO'^'-'COt-''^ 



■'OCD'— 'COCOCDCOOii— lOiOfOCDOO 

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r-.Ot-'— •OCDClCOOSOOOOCD'—CiCDt^t-.OCOOO'— iiCOO-^CDtNi— <TJ« 



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OOt^O(MiOCDt^lNTt^COCCO(MOi-HCOC^OC^CDCT:r-t^(Nt^OO.— ICO 
OOlMOlCOOCSOcOt^vOOCDcDOOOlWOC^t^COOOait^COt^tMCSCO 



COC^-^fNCD'^fMi-'COiOcDCOOOUDO'^COl-^t^C^iOCO^I^COC^'-HCD 
iOOOO<NCO •DCDOt^OOOOOSCOOiOOf-Ht^Tt^O^OiOCOOOt-^'-HiOiOO 
.— iCOOOt^OOO'— tCO(Mt^^C^OO»00»0'*05'<*'CDiOC-lCOCSC005T-i-<t* 

CO »o oT 00 ^^ CI? CO 1-H c^ oT 00 lo 00 o ^^ oT CO u^ -^ CO i>^ CD -^ 1^ 



.-t i-l—l (Mi-Hi-ifHN 



cot^>ot~*t~-coo5b-cooi'-*coocot~*oor^osT^oooioosoooi— <c^ 

C^iaiOt-^-^OOCDOCSi— iiQC^Oii— iiO.OOcOcDCDOit^C^COi-HOiiCiOO 
OOO^OiOOOOOCDOOCOTt'COOO'^C^tMOOIMCDtOtMTj'^OOr-.O'^C^ 

CO 00 ^^ o ^ oT as" ^ CO t^ i-H CO CO co" CO "^ CO c^ CD CO CO ic c^~ » 



lOCO"— '01uO'^C^»-<t^t^C^t^cDOiC7St^OS0001C^iOOSOt~-05CDCOOO 
iOiOt>-COOi— ii— I.— icDOOOCDCDOOCOOiOCD-^OOOOlTt^'-HOiCCO-^ 
.— (I--1— coOCr>CD0100'**<»OcDOOr^OOt^Os"JO(N050SOOCOt^OSb-.-HiOt~- 



OlCi^t^cDCOt^cDC<IO 

HTfooosoii— fC^a5UD.-H_ _,. ._ 

.-({NCOTt^OiOT^'^'^'^CDiO'^COU^-^COCO 



1— ("^OOOSOii— tC^a5UD,-HO"^(NC^COTj<CO»OOCOOt^^Tj<C 



l(M.-l,-(,-l1-(T}*04l-H 



00 CO r- "^ -^ ^- o 



• C^C0cDI>-OC0C0asc0<D05t-t.— lC0CDOS'-^^^^-^O 

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'tfC<J<Ni000OI>-Tt<CTit^(MC0'«*^O":iC0r^00Tt<i-it^Q0Oi-H0lC0'rf(W 

oT in Tp t-T uD ^ i-T "-^j^" o CO -rjH" CO o CO CD uD ^-^ t:}? CO ^^ CO ^ 

<MCOr^OOCOOOCOOOOOt^t^!MCftuO'«^Ir^iOr}*Tt^COIMCq<Mi-i.-iCDCO<N 



01C0-^0iTt*C^OC^00»OC^CD0001C0C0C^00»OC-l.— (C^Jt^r^t^TfC^CD 

OOOiOir-fNOli— <iOCOTt'i-*iOt-*COOOt^Oi— <COCSi— tOOOii— iC^tNt-CO 
■^l>.Oi— iiO0iC0C0t--'-*O00"<*<t^C0CDCOC<iC0t^i-HCjr— lOUJi-HCOOO 
C^Ti-rcS i-h"iO C^fc^CO C^COCOCO C^CO W CS i-Ti-Ti-H ofi-T 




^ '^«"**"^^^°0'=^2;:lS22!S2J^22SSc^Sc5Sc3wc5c 



STATISTICS OF INCOME FOR 1943, PART 1 



177 



CO CO CO CC CO CO C^ CO CO CC '^ -^ -^ '^ ^ -^ "* '^ '^r •* »o »o « lO 



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OCDC^C^00(NC0CnC^OiO»O.-lC^rJi 

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"^ --H GO O 



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OMttOSCO'^COOOC^ 



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lTt*t-^-^CO-^C^C5000sOCS»05'— iGOu^COiOiO"^CO 



ocoiocor^03iocoooico»ooiGoa5oaiO'^oo 

■^I>-.-(Tt*C0l0OOt^TP01'-<l>.Ol0C0CSr-li— 1r-l 
CO 00 <0 "^ CO CS CS CD C* "-l i-H "-l 



lO CD O "3 C^ 



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<DOO-^OiOOOI>'t^OO(M'^Oit-i-i 






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coco05-^ooO'*»otj*goi>-i>-cdo'*i— icaco 

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*0"^cOOi»0"^T-<CDi— li— it^Oit-OOi— iw:)t^C^ 

■^ CD OT i-T tC TfT CNf 00 Oi' ^' 00 00 OT '■iT CO CO CO 



)(NM.-HT-l.-lCOi-Hr-< 



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1-J CO t-T eo" i-T lo' oT c^ t>^ .-r CO CD ccT t-^ CO o i-I" c^ 

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CO Nl-ll-H .-H .-H 



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to to to to to lO 



178 



STATISTICS OF INCOME FOR 1943, PART 1 



e *" 3 
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C300'— '1— '00ioooi»or^c^cooit--wo»oioccco*0'— '■^occ'^coccr* 
ooiocoi^oc^ooitnr^ocoi— ■ocr^ioioiCQor^'-'O'-Htrcooooooco 

. . ._ 5^C5 

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t^-OiOOi— 'C^t-OiCDUtiaS'^CDQOCSr 



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T^OS^OO-^O-rrt— r^COCOCSOO-^iO<:DC^OO>I>-CD»CTj^'i!rt^C 



^C^MCOCOCC CO 'i*^ OS cocoes C^T-iT-Hr 



CS.-Hr--C^t^C0t^C0CSb~O5C^Oa»Oi— «.— iOC0C»^O»0i~- (CDO»Ot>-WOcO 
CO.-iOOCD-^Ot^CNOOt^01C000100CC(MOOC^CO(NCOr-iOCO"<»'01CO 
OOC^OSCOCOTt^b-OCOCOC^'— '■— iQOCDCS-^CO-^COtOCO'-'OO^COCOi-H 



;coc»Tt<ocooioaiooit^Oii— 'rfOb-^ooos-— :dO'Soo.-hO 



C^CO-^MTt^OQOcOC 



JOOC^OCO'ZDOIQOO.— '01C0 0C'(NOO00O 



1— iC^--*H,— (Tj'ioTj*ix)-*t*-tro5co.— icccoost^t^i— ico»j^oc*5r^"^Oi*o^ 



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t^(M00*0O"^O»OO"*05t--C0'— "CDCO^OC^OOOCOiCiO-^T^CO.— ICO 
^ .-H C^ CO CO Tt^ tP -^ Tj4 Tt^ 00 lO CO CS C^ ^ .— ( 1-1 .-(,-1 



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COiO<NTpI^QOI^C0005Tl*»OiCTt^GOCOOCOC^C0050COOCOTrCS-^ 

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STATISTICS OF INCOME FOR 19 43, PART 1 



179 



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iO^Ot-iOTj^CMiOXOSO 



,^ _ T^C<I ^ C 



0:c:XC0O"^r^>-''-<x:i0'^"^cD^HX'— 'C^cDfNX. cDOSiCX 



^OCDi>)OXOcDCOr^0030XU^ 



lOCOt^^'^CD'^C^t^X 



H,— (Osiorrxcnxco-— i>-<coTrc^o03^c^cDr^cDr^ocoi— "co^io— < 
' o -Tj^' co" QC os" c^' o' c^" ec cc X cd" lo" cm' lo" CO I-T »o~ »o o' c^ 



C^CDt^XXr^t— Xr-t^t--CMX»C"^I>.u:2Tj'^CO 



C^» !-• — »C CO C<l CO 



<v i4 -^ (DOJ-*^-^ ai<:^*f 






*'^. fc^a>r-^aJfc-a.jc^CJ^-C)co^-- 
J- t. "2 C CU C "3 C CB 

p00>-ii-''-<'H<NC 



?^^_i4J*j-iJcrjaic<ua;a)a> 

J'^^S^vSsS'^'- C^COTli'OQ'OOO 

; ^ o rt -< — . t-i i-H c5 (Tq CO ■* 

= t^3o3«33333^^^„^^^^Q 

qC^C0CO-*'*'O«Dr~00C»i-irtrH-^ — rtlNCJCO 



i-t C4 CO -^ »0 CO t^ 00 OS O r-< CI CO -^ W3 CD t^ 00 Oi Q ^^ C^ CO ■<*< *0 CO 



c5eS{ 



STATISTICS OF INCOME FOR 1943, PART 1 



183 



.-iC^eC'-l^iOOr-OOOiO'— 'C^CC^»O«Dt^000SO '-' C*) CO 
CC CO CO CO CO CC CO CO CO -^ -*t* Tj« -«}<-***•«*« -Tj* -^J* •<*' Tt< iC lO »0 "O 



lO iO ^O »0 lO 



CO— 'OOOicrJOSCO— ■--DOi'^'OrOCO— 'I 
C000^'-''OOi0OO»OC0-^O"^ r 

to CO c^ ci ^' --^ co' c^ T-T i-T t 



CO '^ Cl o 
00 5o i-^co 
•-T -^" CO c^f 



CO'--CSI'-C^COOlCO<D'^*Or—t-tCO 
COCt^'^'^COOlCOCO'-H C^i— t 



CO OS r^OiCi '^ « CD-* ^ c^cc lO ^^ lo i— < 

COOOC^COC^COOOCDOO'OCCCOCO'-H 

c^cooscc^cor^c^ 



t^cO'-<t^a5r-»osTfioc^OiTt<oscoooo5Csoor-r>- 
i-iOi^'-HOCSC^r^r^ooocooofN^-^co-^to — 

»CC30C^'-<t^OOcOOC^05'->ai»0;DC^OOOO'^CO 



— <cc»-'050co»ooO'MOci«-<cr;-^tooocO'f'^c 

lOOCOC^'OCiOOO-^Oi'— 'I~-COCO'— 1>— ' •— " 



lO CO o »o c^ 



CO '^ (M lO 



-H CD 

<M CO 

3 -^ 



■^ CS 00 t— OJ to -^ O Oi Tt< C5 t^ 



Oi 00 Ol lO -rr 



coooot^csoO'-^TfoO'^r-TfOOiCftc^co 

OOCtOcOOSCOQO'rJH'-^'^COCSOOOOOi— '1— ' 
C^OtOOoO'-^CO'— ''-'^-a:t--GCO'^I^C^ 

O Oi — <" t~^ CO C^ 00 Oi' •-*" od 00 OT -^ 00 co" co" 
CO CN (M '-''-« .-H CO '-' 1-1 i-i 



O W'^f 00 



.^^O^C^CSOI>-'-'00^t0^iOc0(N(N 

CO — csoiooocooocsoooooot^oc^cs 
i-'oO'^a>cDcOrri>-'<*'':of^»j^c^ocooco 

O Oi" — OT '^^ 00 O iC~ — lO lO CO tC CD o 1-*" oi" 
tT t^ CO OS t^ lO 00 W '^ (M CO 1— I — .—I 



OS 00 c^ cs 

to — — lO 



co'io' 



C0^-^TJ*0- 



-COt--OSl>*t^-^'-HTtlTjH 



csoor-oocococ^cccsoooco — cocot- 
■-i'cocooir^os'^cooooooiO'^r^o 

r^ CD r-^ o oT o 00 i-T ci" CO »o oT oT lo --^jr CO r 

TT OS CO lO CO CO 00 '^ C^ --l <-" ; 



(M^ CO 00 



cor^ 

CO "O 

CO CO 



O<MC^»0c0(N-^i0C0i0(MOl>-C0r^O 
OiQ0i0SC^C0l>.C00SO00:0OC001<O 
OOOCSC^COOOt'-OOCSCO'^-— "ClCOiO 

oTcTo cO"^co r-TrTco c^— i-T — ' 



CO O 

oTco" 



o oo oo 



OiC O lO O O O 4 



000000<-'CN(NCOT^»Ot^T-' 
uOcOC^OOCi— . , . , 



rt^*^ 'O XJ 'O 1 

^ G n c ^ 2 ^^^ i 

, ^r-1 — oo O O C 

., _ -Jggg R.'^.^.^.^ 

■^iCCOt^OOOii— "I— i04CScO-^iOt^i— If— iCSCO'* 



: C C :"^ . , , 
: =1 3 3 3 ; 

_: o o o o c_ _ . 
;ooo»5oool 



<S O OJ 

s ^ s 

S m 2 b 

c3 g a « 

— . o o ^ 



s fi 



"= t, « s 
2ii S =-0 



I . o 
i 2fe 



+ += 



^ to 



, oc o o oo 



•- g == = 

■- 2 o o -5 3 

® e k S 

•-J w o o 



' S S^oo^ 



1^ 

o 



B a 
33 



cs S3 
3 3 

•v-a 



^< NCC^ »0 50r^CX)0i O ^ C^CO-^ »OCD t^ OOOIO i-t W CO 
CC CO CO CO CO CO CO CO CO -^ "^ -^ "<f ■<»« Tl< ■<}< -^ -^ -^ to kO ao u;> 



■♦ iO tot^oo o> o 
*0 ^ kO IC ^ to CO 



(M CO -^ 



184 



STATISTICS OF INCOME FOR 19 43, PART 



i-< C^COTt^iCCDt^OOOSOr- iC^CO-^^CcDr*COCSO-— 'C^fO'::PiCcDr>-OOOiO-— iCS 



t-^o>Tt'oot--cDC^c<»r^ioosict>-coosTfcccsiOTt'c*:)'^cooot~^.— "O^cocDCNi 



>TPt^iC--S"CN040sOCD 



ccoc^fCM-^TrcoTfoec-^-— It 



CO ^COOOTfU:irJ<OOOOClt--OcCOiOOiC^»«r*t^OOOJOOi— 'iCOCCOOiC 



-Oi— "CCOCiO-^OS 



>— 'OtO^^CC-— <005— <CCC 



^ cc OS 00 O t^ *0 



■^OiicoTfO"^t>.t>-oocDc^cOTj*iQcoc^oaicDco»o-^'^r^i-io6c^i'«io 



.-HCSC^COCCCCCO-*Oi<X>CCC^CMw,-Hf-( 



'*^ '^ ^^ 



r^ (O t3 *« 

^ fl « 



a « 



s ^ 



^ .2 



O 3 



13S 


>0 


1 rr.1^1 


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S 






H ft 



03 S" 

Pm5 



oscoc^cDooO'-Hooc^Tj'OGCOu^oiccc^cc-^icr^oor^oootcccoo^O'-t.-H 



oou^O(M-<*'Ooooaiicr^oo 



ocO'-hc<icmco^-.— iQo— "coicojc:)!— t 



O-^C00l»CQ0r-i"^r-ifC'-'00^Oi-<t--i-HCSr^CCX>'— iTTCOiO.— .CSC*3CS»0»0 



COOOiCi-H(Ni— (1— «Oico^t--Ot— O»-ih-C0C0O'-«C0aSi0OC0C0O0SO0i 
00.-Ht^r-iCO*CC^I^Oi-^0-^OOCT>CC00 010iOO-^CO.— ii— tO^^'-'CNCOCOO^H 

co«tii:^c^i>.ooi:DcO"*ooo:oi>co.— ■r-iiOTrooto«o*ccD'^-— I.— lOOt^osio 

t^ t^" CC CM* CO C<^ O --H 00 CD oo' C^~ O" CO CS' r4 CO :D~ »0 ^ O 00 c^ 



f-1C^^coco•^»occoi■^lC(^t»oc^cMcocs1— ',-1.— ii-t 



C^^ rH nH r-H i-H 



3Tt*<MT-iOCOCC!OC 



JlCOt^CCCOCDlCOOC 



:cocooO"«*'»ooosoicor^oo-^ooso<Mi 



or^r^coMcDOfN 005CQ 



ooob-cs«3»ooiOcooGOcoco»ocooi— loosoot^i— iooco»-<»— c^icoeocD 

CvT OT 00 00 (TT O O (N CnT Od" UD I>r C^ CO ■<:*^'' ^ OT CD -** CO c^ 
(MCSC0"<**»OCDCDCDcDiCiClr^Tj'Cvii-i^- 



000C00O00«D0i0St^CC0iCftiOcDOlC0-»^C<IC0OiO»O»O-*Tf00OcD(Nt^:D 



CO CM t^ '^J^ CD O C 



OOTPCDOO^OOir^OOiCi— tiCt^COiOi-HtOb-OOWt^cDOi 



OOCOi-<»i003COT-HCDrHCMOcDOCOOCiOai'*OOOOiQ'^'^'«*'C005':Ot^«3CO 



TPCOCOCC>iOcD':DI>.COt>-00COO0"*CCCOr 



(3scoCMiccoTt<LOCMOcDb-cD":ias.— it^cMosTroscot^cMOioot^t^-^toccco 

t'-CC''OasC0t^05O"^CM00i-H0lTt^»O0i-^CDC0C0C0C0'^C005»-«C0i0C0t~*O 
r^rf*CO.— iC0CDOC0Tt<rHC0C0O05a0I>-CM00iCi— )CO'^»Of-c^i-HiOWD00iO--( 

cm" cfT o <© »-H ^-^ Tt^ oT o CO to u^* CO Tj<" CO c^* CD »rf" oT CO oT t^ »o -^ 

i-HCM-^iOt^-OOOS •— icOCM^CDl^OCDt-rrcOC^CM t-Hi-lt-ii-trHiOCOCMCOCflr-t 



i-HOO'ococMOcocMor^^oiw:>-^oiCMr^QOcooo»oas'<**'^a)oaocNcoo 

■^u:iO'^COOOCO'^»OtOt~-COCDTjiCDOOrHOit^COCDC35^-<— icoio»oiocoi^co 
■^COCOOOCOCOCMCOCOt^OC-^rt^COOSCMi-HOOi— <OS00t-iO00t>-C0-^Tf.— iCMO 

t>r Oi" lO" CO* CM* Tf CO 00 1^ OO" C^' Tt*"" ^-^ ^ C^r CCT CO b*' ■rt^* ^ 00 r*' CD^ 

i-H CM CO -^f CO CO t^ t^ 00 CO CO *0 CO CO CM •-< ,— 1 ^ f-i r-H rH 



OCZJiOi— icDOOOCOCMCOCMCDCMOi-H-^OiOOOSTPOOOr^-^CDOOO-— ICO--HOS 
t--iOt-^CMiO"^05'— 'CMOO'^GOCO'-HCSOO-^CO^dTj'OiOOiiO.— lOiOrJ^OiCM 
COTt^COOS'*l^-COiOcOTt<COiOt^u:)COi-trHO.-HCOI>-C^CM"**'CMOSCOOOiOCMtO 



iC -^ CO CO c 



CDC0*O.— (OOCMI>-t^OCr>OCOCM'<*<CMCOOsOOOOiOOCOCOiOC^CDI~^Oiai^CO 
OOCO-^t--CCOSCOCMiOcOI:~-t^CM'^OOOTtiOi'— tCOCDOCOUO-^OCMr-fCOOCO 
,— iC0»O-^Tr00*-i0000Tt'0000iOt>-CMOi^CMC0Or^00»O;DiO00cDO*C0a01 



i-H t-H CM ,_, rH f 



< 1— r-lCM r-l 



^■^ .-(lO^.CM^CCM.CO 



-iCM CO^ 



H O O 



Ui 0^ ^H CD u 






« .^ : ■' o ^ ^ ^ -^ — <<N c^ CO Tji occ) 

: a B^ ate eiJiiiiiiiJ'^'^'^'^'C'^'C'^'a'aTS 

■^-355955533333333333 
,l~.3>o3u;3S333^„^^,^^^^ 

CqiNC0C<5-<*-*i'O«Dt^a)05-HrtM-Hrt-^IM(NC<3-«<U3 



i-H (N«l-«< 



.-(I-H r^ rH -I rt rt rt rt -- IN CM e^ IN (N <N IM <N ?S <N SS CO CO 



STATISTICS OF INCOME FOR 19 43, PART 1 



185 



•cocceococofocO'^'Tj^-«j*rjiTj<T^Tt<-Tt^Tr'^io kn lo lo 



dsrtoortoOThCMcDt^oc^^ooTt-oom-i; 


CO CO 


00 




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IN N 


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»0 00 C^l t^ C3i 


oo 




OoS 


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o OS cot)< >n 


■^ CO 


o 


1-1 


<» O IN 00 <M '*' (N 00 O CD a> ■* CO i-( >-l r-( 


Tji tC 


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r-" i-T cm" r^'co" 


»0 00 


tC 


1*1" 


oTio 


t^ IN 


-^ 




•<*1 1-1 CMO 1*1 


CO OJ 


CO 


00 


c^ 


CC CC C^ »-l »o CS i-t »-< 


t^ .#. 


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00 CMrtrt rt 


1*1 1-1 


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s 


CM 


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C-<tO'-<CO1<Olt^«Ol^t^t^-«<.-l00O300(Nt^ 


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CO CO (N 03 t~ i-H CO O 05 en O CO lO CO IN t-Ht^ 


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CplOOOOOOOCOOJCOOlO^rt 1 ! ! 1 1 


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lo 05 co'r- 


1-1 o 




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C» ■* IN 1-1 ■* .-H »0 IN 1 1 1 1 1 


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CM 






cocs o 


00 1=1 


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1-r 1 1 I 1 : 


00 


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t-T 1-4" 


c<r 00 


o 


^ 


I-T 00 




CO 


CO 










CM 




1*11-1 




5 i 


CM 








xi '< 


+ 




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i+ 


















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B i 


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a 1 


1 

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3 










1*1 
CO 

+ 

CO 


eg 




'B s 


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"2 


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<»8 

ag 

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JD Oft, 

Sa5.g 

o 0+j 


1 
1 

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.g 2 


.g 


CO 


under ?0. 

under 80 

under 90 

under 100 

00 under 150 

50 under 200 

00 under 250 

50 under 300 

00 under 400 

00 under 500 

00 under 750 

50 under 1,000 

,000 under 1,500... 
,500 under 2,000. _. 
, 000 under 3,000._. 
,000 under 4,000... 
,000 under 5,000... 
,000 and over 


Id 

"3". s 
3 2^ 


orm 1040: 

Under 0.5 (est.) 

0.5 under 0.75 (est.) 
0.75 under 1 (est.).. 
1 and over (est.)... 


.2 n 

s s 

fl o 2" 

o o a 
«.g§ 

1-r " 

5§.g 


3 

03 

a 

fl 
o 

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+ 
3 




.a I 

■g 

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^ § 


^1 


73 « 


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b 





3 3 


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§ 




a 

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^ 




l§ 


fH 


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3*3 

3 3 

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1 




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t'S, 


















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HHt— 1 


COTti>OCDt^OOa>Oi-IC^COT^U5COt^OOOiO 


1-1 IN 


CO 




3 


*0 CO t^oo 


Oi o 


^ 


CM 


CO 1*1 


■ COCOCOCOOOCOCOTtiTjii*i-^-^-^TjiTtli^^iO 


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>0>0>0 10 


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CO 


s 


ss 



758454—50 ^13 



186 



STATISTICS OF INCOME FOR 19 43, PART 1 



Table 4-B. — Taxable fiduciary returns with net income, 194S, by net income classes 

specific source of income and 

[For description of items and classifications, and 
[Net income classes and money 



Net income classes > 



(1) 



Ntimber 
of retm'ns 



(2) 



Sources of income 



Dividends 
from do- 
mestic and 
foreign 
corpora- 
tions 23 



(3) 



Interest " 



Bank de- 
posits, 
notes, 
mortgages, 

corpora- 
tion bonds 



W 



Government obligations 



Partially 

tax- 
exempt " 
(subject to 
surtax only) 

(6) 



Taxable '« 
(subject to 
normal tax, 
surtax, and 
victory tax) 

(6) 



Taxable fiduciary returns with net 
income: 

Under 0.5..- 

0.5 under 0.75 

0.75 imder 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 

8vmder9 

9 under 10 

10 under 11 



11 under 12 

12 under 13 

13imderl4 

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 

100underl50 

150imder200 

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 fiduciary returns with no net 
income. 11 

Grand total 



23, 879 

12, 584 

8,665 

6,390 

4,917 

3,857 

3,157 

2,761 

2,404 

1,963 

1,704 

2,790 

2,219 

1,843 

1,589 

2,485 

1,895 

1,384 

1,183 

888 

783 

713 

518 

498 

421 

1,394 

877 

494 

592 

335 

159 

132 

85 

68 

51 

127 

39 

16 

12 



95, 903 
1,253 



97, 156 



33, 480 

13, 040 

9,629 

8,343 

8,781 

6,398 

5,907 

5,674 

6,132 

4,521 

4,135 

7,107 

7,205 

5, 644 

6,581 

10,214 

9,402 

8,291 

7,076 

5,740 

6,416 

5,036 

4,591 

5,205 

4,191 

17, 853 

14, 301 

8,592 

13, 171 

10, 271 

5,855 

5,883 

3,316 

4,132 

2,646 

12, 585 

4,077 

2,388 

1,406 

1,269 

2,746 

1,837 

320 

601 

194 

201 

6,016 



13, 446 

5,045 

3,586 

2,791 

2,315 

1,880 

1,807 

1,486 

1,450 

1,210 

1,049 

1,720 

1,744 

1,215 

1,134 

1,887 

1,714 

1,673 

1,160 

1,022 

860 

750 

714 

728 

724 

1,959 

1,597 

1,111 

1,418 

1,103 

545 

276 

431 

235 

397 

1,029 

269 

157 

188 

2 

49 

7 

4 

5 



(13) 



318, 401 
6,996 



325, 397 



63, 893 
1,492 



1,620 
640 
431 
334 
252 
190 
223 
174 
159 
133 
128 
294 
171 
188 
155 
237 
250 
182 
173 
122 
106 
105 
181 
125 
96 
342 
449 
171 
169 
113 
31 
24 
24 
48 



(13) 
(13) 



(13) 



(13) 



8,173 
120 



2,379 

780 

585 

404 

356 

281 

261 

260 

255 

189 

172 

286 

271 

211 

195 

346 

311 

290 

199 

199 

188 

181 

111 

163 

121 

410 

422 

208 

265 

157 

110 

54 

92 

45 

42 

148 

51 

11 

28 

6 

14 

52 

32 

(13) 



11, 152 

150 



11, 302 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



187 



and returns with no net income in aggregate: Number of returns, amount of each 
deduction, and net income. 

method of tabulating data, see pp. 6-13] 

figures in thousands of dollars] 



Sources of income— Continued 






Net pain 
















Net gain 
from sales 
of capital 

assets 2' 


from sales 

of property 

other than 

capital 

assets 28 


Rents and 

royalties 2" 

(profit) 


Business 
profits 30 


Partner- 
ship 
profit 31 


Income 
from fidu- 
ciaries 32 


Other 
income 


Total 
income 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(lA) 




2,532 


66 


5,978 


2,006 


531 


974 


562 


63, 576 


1 


1,935 


107 


4,104 


1,255 


561 


664 


611 


28,742 


2 


1,762 


72 


3,288 


1,243 


414 


632 


603 


22, 146 


3 


1,614 


61 


3,032 


1,156 


244 


336 


393 


18, 707 


4 


1,501 


64 


2,424 


1,355 


269 


275 


376 


17, 967 


6 


1,370 


53 


2,183 


1,192 


211 


258 


246 


14, 262 


6 


1,226 


46 


1,863 


943 


232 


251 


234 


12, 994 


7 


1,262 


26 


1,597 


860 


333 


220 


230 


12, 121 


8 


1,387 


44 


1,631 


1,057 


243 


199 


130 


12, 687 


9 


1,093 


30 


1,599 


888 


414 


222 


291 


10, 591 


10 


974 


27 


1,152 


733 


198 


213 


206 


8,987 


11 


1,932 


61 


2, 903 


1,458 


935 


515 


399 


17,673 


12 


1,802 


56 


2,056 


1,430 


582 


340 


297 


15, 955 


13 


1,549 


50 


1,790 


1,185 


464 


299 


339 


12, 934 


14 


1,486 


34 


1,521 


1,076 


563 


279 


369 


13, 392 


15 


2,925 


67 


2,841 


2,147 


1,451 


582 


391 


23,089 


16 


2,667 


42 


2,232 


1,812 


835 


611 


451 


20, 327 


17 


2,321 


40 


1,614 


1,291 


888 


410 


329 


17, 328 


18 


2,044 


24 


1,783 


1,505 


1,246 


353 


310 


15, 874 


19 


1,687 


141 


1,429 


1,121 


698 


290 


331 


12, 777 


20 


1,678 


54 


1,133 


863 


798 


396 


192 


12, 683 


21 


1,515 


35 


1,106 


939 


1,234 


191 


334 


11,426 


22 


1,104 


24 


987 


741 


762 


216 


170 


9,601 


23 


1,586 


32 


844 


614 


726 


204 


252 


10, 481 


24 


1,625 


5 


743 


779 


727 


304 


180 


9,495 


25 


5,501 


63 


3,285 


2,346 


3,497 


1,154 


757 


37, 168 


26 


3,509 


64 


1,910 


1,909 


3,646 


1,056 


704 


29, 565 


27 


2,836 


(13) 


1,697 


1,338 


2,105 


871 


277 


19, 205 


28 


3,993 


38 


2,249 


1,257 


3,988 


1,273 


676 


28, 395 


29 


3,445 


6 


1,190 


1,661 


3,245 


289 


433 


21, 913 


30 


2,019 


1 


532 


568 


1,691 


289 


190 


11, 832 


31 


1,994 


5 


768 


437 


2,310 


326 


114 


12, 192 


32 


1,768 


4 


150 


583 


1,157 


643 


137 


8,196 


33 


1,330 


4 


608 


831 


894 


536 


40 


8,702 


34 


1,132 


(13) 


78 


947 


1,024 


6 


142 


6,423 


35 


6,726 




425 


1,020 


2,265 


274 


61 


23, 623 

8,751 


36 


2,078 


'""Oi)'"" 


439 


247 


1,671 


(13) 


10 


37 


1,227 


(13) 


611 


139 


267 




8 


4,708 
4,186 
4,085 
3,998 
2,601 
4,197 
4,312 


38 


961 




104 


383 


880 


"" 3 


233 


39 


1,461 




1 


872 


474 




1 


40 


1,181 




(13) 




3 


'"" 2 


3 


41 


680 












3 


42 


2,569 




'""(li) 


1,172' 




15" 


89 


43 


3,684 




(13) 






22 


1 


44 


2,060 












1 


2,266 


45 


6,614 




i 










5,716 
6,027 


46 












47 
















48 


















49 




















97, 238 


1,445 


66,844 


45, 359 


44, 676 


15, 795 


12,001 


683, 876 


SO 


322 


24 


1,787 


156 


140 


140 


193 


11, 619 


51 


97, 660 


1,468 


67, 632 


45, 615 


44,716 


16, 936 


12, 194 


695, 395 


52 



188 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 4-B. — Taxable fiduciary returns with net income, 1943, by net income classes 

specific source of income and 

[For description of items and classifications, and 

[Net income classes and money 



Net income classes ' 



(1) 



Deductions 



Net loss 

from sales 

of capital 

assets '* 



(15) 



Net loss 

from sales 

of property 

other than 

capital 

assets " 

(16) 



Business 
loss 30 



(17) 



Taxable fiduciary returns with net income: 

Under 0.5 

0.5 under 0.75 

0.75 under 1 — 

1 under 1.25 ^.-:. 

1.25 under 1.5 

1.5 vmder 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 imder 4.5_. - 

4.5 under 5 

5 under 6 

6 under 7. - 

7 under 8 

8 under 9 .-- 

9 imder 10 

10 under 11 



11 under 12- 

12 under 13 

13 under 14 

14 under 15 

15 under 20- 

20 imder 25 

25 under 30 

30 under 40 

40 imder 50 

60 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 



(IS) 



541 

202 

146 

114 

118 

97 

95 

90 

72 

87 

51 

118 

86 

90 

72 

107 

74 

89 

65 

50 

50 

46 

43 

43 

17 

78 

75 

46 

63 

31 

17 

9 

6 

7 

5 

17 

7 

1 



Total 

Taxable fiduciary returns with no net income ". 



Grand total. 



2,928 
440 



3,368 



(13) 



99 
31 
23 
23 
21 
34 
15 
14 
32 
10 

5 

7 
59 
12 
19 
60 
21 
49 
23 

8 
13 

7 

13 

3 

130 

101 

7 

15 

28 

14 

1 

4 



(13) 
(13) 

(13) 
(18) 



1,008 
63 



1,071 



54 
122 
35 
22 
21 
16 
12 
19 
19 
8 
20 
27 
40 
50 
16 
38 
22 
13 
20 
43 
20 
29 
18 
11 
27 
40 
62 
24 
47 
12 
45 
22 
37 
4 
23 
28 



1,072 
16 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



189 



and returns with no net income in aggregate: Number of returns, amount of each 
deduction, and net income — Continued 

method of tabulating data, see pp. 6-13 J 

figures in thousands of dollars] 



Deductions— Continued 


Balance 
income " 


Amount 
distribut- 
able to 
benefi- 
ciaries 


Net income 

(taxable 

to the 

fiduciary) 




Partner- 
ship loss " 


Interest 
paid 38 


Taxes 
paid " 


Other 
deduc- 
tions " 


Total 
deduc- 
tions 




(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 




27 


472 


1,933 


4,308 


7,434 


56,142 


49, 832 


6,310 


1 


6 


327 


1,003 


2,083 


3,775 


24, 967 


17,211 


7,756 


2 


9 


226 


740 


1,467 


2,646 


19, 500 


11, 987 


7,513 


3 


4 


204 


627 


1,203 


2,198 


16, 509 


9,362 


7,147 


4 


6 


173 


519 


1,034 


1,892 


16, 075 


9,347 


6,728 


5 


5 


158 


472 


824 


1,607 


12,654 


6, 403 


6,251 


6 


11 


108 


335 


732 


1,308 


11, 686 


6,777 


6,909 


7 


16 


105 


339 


668 


1,252 


10, 869 


5,023 


5,846 


8 


6 


162 


370 


637 


1,297 


11, 390 


5,682 


6,708 


9 


11 


93 


301 


554 


1,065 


9,526 


4,377 


6,148 


10 


2 


54 


224 


434 


789 


8,198 


3,299 


4,899 


11 


17 


172 


423 


734 


1,498 


16, 174 


7,132 


9,042 


12 


19 


128 


386 


841 


1,559 


14, 396 


6,109 


8,288 


13 


9 


95 


335 


636 


1,226 


11, 707 


3,895 


7,813 


14 


3 


191 


344 


532 


1,175 


12, 217 


4,681 


7,536 


15 


11 


204 


603 


1,204 


2,227 


20,862 


7,261 


13, 601 


16 


2 


201 


444 


850 


1,615 


18, 712 


6,420 


12, 293 


17 


3 


230 


466 


732 


1,582 


15, 746 


5,383 


10, 363 


18 


3 


173 


339 


816 


1,439 


14, 435 


4,422 


10,013 


19 


1 


145 


262 


485 


994 


11, 784 


3,360 


8,424 


20 


9 


154 


300 


418 


964 


11, 720 


3,525 


8,195 


21 


3 


120 


234 


459 


898 


10, 528 


2,331 


8,197 


22 


1 


359 


209 


333 


964 


8,637 


2,176 


6,462 


23 


26 


118 


231 


475 


916 


9,565 


2,850 


6,715 


24 


6 


102 


268 


390 


812 


8,683 


2,585 


6,098 


25 


SO 


387 


814 


1,286 


2,785 


34, 383 


10, 347 


24, 036 


26 


23 


410 


591 


1,087 


2,348 


27, 217 


7,695 


19, 622 


27 


21 


426 


404 


613 


1,542 


17, 663 


4,136 


13, 527 


28 


4 


331 


612 


1,132 


2,204 


26, 191 


6,812 


20, 379 


29 


1 


130 


402 


742 


1,345 


20, 569 


5,626 


14, 943 


30 




165 


275 


30fi 


811 


11, 022 


2,408 


8,613 


31 


6' 


96 


248 


291 


673 


11, 519 


2,980 


8,540 


32 


5 


218 


225 


190 


685 


7,511 


1,201 


6,310 


33 


(13) 


76 


153 


291 


532 


8,170 


2,404 


6,766 


34 


9 


69 


157 


195 


458 


5,965 


1,129 


4,835 


35 


11 


597 


490 


878 


2,020 


21, 603 


6,264 


15, 339 


36 


7 


139 


155 


200 


593 


8,158 


1,403 


6,755 


37 


(13) 


148 


180 


326 


654 


4,063 


470 


3,583 


38 




112 


166 


92 


377 


3,809 


453 


3,356 


39 




14 


114 


82 


216 


3,870 


657 


3, 313 


40 




68 


45 


190 


307 


3,692 


201 


3,491 


41 




2 


8 


77 


93 


2,509 


3 


2,506 


42 




267 


39 


63 


375 


3,822 


379 


3,443 


43 




35 
130 

1 


16 
3 
9 
1 


62 

16 

12 

100 


114 

149 

22 

101 


4,198 
2,117 
5,694 
5,926 


162 

175 

180 

2,163 


4,036 
1,942 
6,514 
3,763 


44 




45 




46 




47 






48 


















49 




















354 


8,286 


16, 809 


31, 077 


61, 534 


622, 341 


246, 576 


375, 766 


50 


42 


1,207 


1,185 


1,207 


4,160 


15 7,359 


8,022 


H663 


61 


396 


9,493 


17,994 


32,285 


65, 695 


16 629, 701 


254, 597 


18 376, 103 


62 



190 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 5. — Individual returns and taxable fiduciary returns, 1943, hy taxable and 
nontaxable returns, by net income classes, and by returns with net gain or with net 
loss from sales of capital assets; also aggregates 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 capital loss carried over from 1942 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

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



Net income classes ' 



(1) 



Returns with net gain from sales of capital assets 



Number of 
returns 



(2) 



Net gain 

from sales 

of capital 

assets 27 

(item 4, 

Sch. B, 

Form 1040, 

and Sch. E, 

Form 1041, 

or item 
6 (a), p. 1, 
Form 1040, 
and item 
7(a), p. 1, 
Form 1041) 
(col. 4+6 
minus col. 
5, 7, and 8) 

(3) 



Short-term « 
(before carry-over) 



Net short- 
term 
capital 

gain 
(item 1, 
col. 4(a), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 



(4) 



Net short- 
term 
capital 

loss 
(item 1, 
col. 4(b), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 



(6) 



Long- 
term" 



Net long- 
term 
capital 

gain 
(item 2, 
col. 4(a), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 



(6) 



Taxable individual and fiduciary re- 
turns: 
With net income: 

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.)— .- 

5 under 6 (est.)- 

6 under 7 (est.)- 

7 under 8 (est.)- - 

8 under 9 (est.)- - 

9 under 10 (est.)- 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) --- 

14 under 15 (est.)- --_ 

15 under 20 (est.) 

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 



15, 514 
15, 354 

19, 867 

20, 961 
24,506 
27, 841 
34, 552 
32, 746 
35, 009 
32, 699 
37, 460 
58, 301 
41, 967 
27, 241 
24, 063 
35, 370 
26, 083 
20, 204 
17, 653 
14, 171 

11, ]29 
9,210 
7,887 
6,963 
6,090 

21, 393 

12, 786 
8,662 

10, 100 
5,565 
3,322 
2,019 
1,451 
1,001 
744 
1,839 



3,641 
6,199 
7,540 
7,884 
9,957 
11, 152 
13, 807 
13, 622 
15, 533 

13, 974 

14, 286 
29, 866 
24, 434 
19, 370 
18, 742 
31, 408 
27, 753 
24, 648 
23,257 
21, 212 

17, 256 
14, 761 

13, 601 
12,828 
13, 491 
51, 400 
35, 794 
28,858 
42, 912 
31, 783 
22, 651 

18, 082 

14, 076 
12, 692 

9,845 
41, 906 



526 
725 
699 
1,165 
1.759 
1,662 
1,989 
1,574 
3,311 
2,095 
2,199 
4,312 
4,244 
4,095 
4,608 
6,840 
6,643 
5,832 
5,420 
5,096 
3,620 
3,453 
3,077 
2,389 
3,072 
12, 107 
7,164 
5,292 
7,107 
4,214 
2,693 
2,165 
1,666 
871 
665 
3,906 



25 

65 

89 

92 

56 

55 

37 

325 

286 

129 

105 

151 

183 

156 

138 

111 

119 

925 

624 

320 

540 

540 

292 

215 

118 

239 

138 

457 



3,735 
4,760 
6.992 
7,102 
8,439 
9,733 

11, 994 

12, 245 
13, 182 
12, 113 
12, 401 
25, 933 
20, 540 
16, 664 
14, 675 
26, 158 
22, 162 
19, 777 
18, 998 
16, 869 
14, 391 
12, 102 
11, 199 
10, 967 
10, 922 
42, 665 
30, 758 
25, 475 
37, 988 
29, 339 
21, 061 
16, 786 
12, 972 
12, 294 

9,692 
39, 350 



For footnotes, see pp. 252-264. 



STATISTICS OF INCOME FOR 194 3, PART 1 



191 



Table 5. — Individual returns and taxable fiduciary returns, 1943, by taxable and 
nontaxable returns, by net income classes, and by returns with net gain or with net 
loss from sales of capital assets; also aggregates 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 capital loss carried over from 1942 — Con. 

[For description of Items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

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





Net income classes « 
(1) 


Returns with net gain from sales of capital assets— Continued 








Number of 
returns 

(2) 


Net gain 

from sales 

of capital 

assets 2? 

(item 4, 

Sch. B, 

Form 1040, 

and Sch. E, 

Form 1041, 

or item 
6(a),p.l, 
Form 1040, 
and item 
7(a), p. 1, 
Form 1041) 
(col. 4+6 
minus col. 
5, 7, and 8) 

(3) 


Short-term " 
(before carry-over) 


Long- 
term " 






Net short- 
term 
capital 

gain 
(item 1, 
col. 4(a), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 

(4) 


Net short- 
term 
capital 

loss 
(item 1, 
col. 4(b), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 

(5) 


Net long- 
term 
capital 

gain 
(item 2, 
col. 4(a), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 

(6) 






37 


Taxable individual and fiduciary re- 
turns—Continued 
With net income— Continued 
Forms 1040 and 1041— Con. 
150 under 200. 


641 

284 

145 

152 

76 

85 

42 

22 

7 

7 

1 

3 


24,504 
13, 973 

8,976 
12, 957 
11, 095 
21, 204 
21, 153 
11, 371 

4,252 

11, 797 

442 

6,557 


1,283 
768 
745 
244 
249 
97 
43 
1,146 
107 


170 
116 
61 
32 
4 
79 
12 
9 


23, 729 
13,467 

8,414 
13, 004 
10, 864 
21, 321 
21, 183 
10, 264 

4,195 

11,806 

442 

6,555 


37 


f18 


200under250 


38 


39 


250 under 300 


39 


40 


300 under 400 - - 


40 


41 


400 under 500 


41 


4? 


500 imder 750 


4? 


43 


750 under 1,000 . 


43 


44 


1,000 under 1,500 


44 


45 


1,500 under 2,000-- 


45 


46 


2,000 under 3,000 




46 


47 


3,000 under 4,000 






47 


48 


4,000 under 5,000 


2 




48 


49 


5,000 and over . 




49 




Total, taxable returns 
with net income. 
"With no net income n (est.) 

Total, taxable returns 
(50+51). 

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














60 
61 


673, 178 

(M) 


867, 300 

(22) 


132, 728 

(23) 


7,260 

(22) 


766,667 

(22) 


50 
51 


62 


674, 162 


868, 408 


132,979 


7,260 


767, 657 


52 


63 


27, 952 
21 7, 302 


15, 094 
9,027 


2,542 
1,318 


14 
311 


12, 672 
8,218 


53 


54 


With no net income " (est.)— 

Total, nontaxable re- 
turns. 

Grand total (52+55)...- 


64 


65 


35, 254 


24, 122 


3,860 


325 


20, 890 


65 


56 


709, 416 


892, 530 


136,839 


7,585 


788,447 


66 



For footnotes, see pp. 252-254. 



192 



STATISTICS OF INCOME FOR 19 43, PART 1 



Table 5. — Individual returns and taxable fiduciary returns, 1943, by taxable and 
nontaxable returns, by net income classes, and by returns with net gain or with net 
loss from sales of capital assets; also aggregates 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 capital loss carried over from 1942 — Con. 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

10&-114] 

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



Net income classes ' 



(1) 



Returns with net gain 
from sales of capital 
assets — Contiaued 



Long- 
term <2 — 
Contiaued 



Net long- 
term 
capital 

loss 
(item 2, 
col. 4(b), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 

(7) 



Net 
capital 

loss 

carried 

over from 

1942 " 

(item 3, 

Sch. B, 

Form 1040, 

and Sch. 

E, Form 

1041) 



(8) 



Returns with net loss from sales of 
capital assets 



Number of 
returns 



(9) 



Net loss 
from sales 
of capital 
assets after 
statutory 
limita- 
tions 3« 
(item 6(a), 
p. 1, Form 
1040 and 
item 7(a), 
p. 1, Form 
1041) 



(10) 



Net loss 

from sales 

of capital 

assets before 

statutory 

limitation 

(item 5, 

Sch. B, 

Form 1040, 

and Sch. 

E, Form 

1041) (col. 

13+15-1-16 

minus 

col. 12 

and 14) 

(11) 



Taxable individual and fiduciary re- 
turns: 
With net income: 

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 imder 3.5 (est.). 

3.5 under 4 (est.) 

4 under 4.5 (est.) 

4.5 under 5 (est.) 

5 under 6 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.) 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.) 

14 under 15 (est.) 

15 under 20 (est.) 

20 under 25 

25 under 30 

30 imder 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100-. 

100 under 150 



165 
93 
10 

42 

11 

50 

81 

72 

214 

107 

52 

211 

157 

191 

266 

239 

360 

318 

284 

217 

176 

246 

198 

108 

94 

394 

258 

455 

247 

232 

88 

106 

73 

45 

39 

106 



392 

177 

76 

330 

218 

153 

47 

125 

721 

72 

173 

76 

137 

143 

237 

1,026 

407 

513 

772 

385 

396 

392 

339 

298 

292 

2,052 

1,346 

1,133 

1,396 

997 

623 

539 

371 

288 

236 

789 



14, 691 
10, 803 
13,817 
15, 459 

15, 081 
17, 196 
19, 089 
18, 833 
21, 472 
17, 130 
18, 147 
29, 887 
22, 464 

16, 609 
12, 851 
19, 717 
14, 342 
11,605 

9,833 

8,442 

6,634 

5,154 

4,710 

4,175 

3,665 

12, 786 

7,947 

6,245 

6,059 

3,255 

2,022 

1,270 

878 

590 

438 

1,049 



8,993 
5,628 
7,755 
8,505 
5,906 
7,810 
7,418 
6,730 
8,408 
6,949 
7,158 
12, 493 
9,165 
6,713 
5,865 
9,440 
7,310 
6,222 
5,490 
4,812 
3,870 
3,123 
2,808 
2,451 
2,128 
7,818 
5,152 
3,480 
4,086 
2,264 
1,406 
936 
646 
437 
339 
800 



16, 348 
7,474 
12, 634 
11,888 
8,564 
11, 954 
11, 904 
9,749 
13, 091 
11, 980 
10, 404 
25, 977 
21,312 
10, 654 
11,304 
20, 370 
17, 906 
14,919 
12, 390 
15, 360 
10, 688 
10, 390 
9,678 
6,735 
6,303 
25, 846 
17,806 
12, 866 
16, 674 
9,618 
6,510 
4, 815 
3,622 
2,674 
2,018 
7,481 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 19 43, PART 1 



193 



Table 5. — Individual returns and taxable fiduciary returns, 1943, by taxable and 
nontaxable returns, by net income classes, and by returns with net gain or with net 
loss from sales of capital assets; also aggregates 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 capital loss carried over from 1942 — Con, 

IFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

10&-114] 

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





Net income classes i 
(1) 


Returns with net gain 
from sales of capital 
assets— C ontinued 


Returns with net loss from sales of 
capital assets— Continued 






Long- 
term <2— 
Continued 


Net 
capital 

loss 

carried 

over from 

1942 " 

(item 3, 

Sch. B, 

Form 1040, 

and Sch. 

E, Form 

1041) 

(8) 


Number of 
returns 

(9) 


Net loss 
from sales 
of capital 
assets after 
statutory 
limita- 
tions 34 
(item 6(a), 
p. 1, Form 
1040 and 
item 7(a), 
p. 1, Form 
1041) 

(10) 


Net loss 

from sales 

of capital 

assets before 

statutory 

limitation 

(item 5, 

Sch. B, 

Form 1040, 

and Sch. 

E, Form 

1041) (col. 

13+15+16 

minus 

col. 12 

and 14) 

(11) 






Net long- 
term 
capital 

loss 
(item 2, 
col. 4(b), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 

(7) 




37 


Taxable individual and fiduciary re- 
turns— C ontinued 
With net income— Continued 
Forms 1040 and 1041— Con. 
150 under 200 -- 


1 


9 


318 

140 

110 

259 

14 

135 

61 

27 

60 

10 


337 

110 

71 

76 

46 

42 

15 

7 

1 

1 

1 


273 
85 
61 
62 
39 
37 
14 
6 

(13) 

1 
1 


2,281 
699 
633 
1,141 
783 
978 
81 
23 

(13) 

2 
2 


37 


38 


200 under 250 


6 
11 

(13) 


38 


39 


250 under 300 


39 


40 


300 under 400 


40 


41 


400 under 500 


41 


4? 


500 under 750 


(13) 


A9. 


43 


750 under 1,000 


43 


44 


1,000 under 1,500 


3 


44 


45 


1,500 imder 2,000..- 


45 


46 


2,000 under 3,000 




46 


47 


3,000 under 4,000 




47 


48 


4,000 under 5,000 






48 


49 


6,000 and over 






1 


1 


1,678 


49 




Total, taxable returns 
with net income. 
With no net income " (est.)- 

Total, taxable returns 
(50+51). 

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








60 
51 


6,044 
(") 


18, 792 

(M) 


394,053 
315,698 


191,083 
5,634 


437, 707 
11,327 


60 
51 


62 


6,053 


18, 814 


399, 761 


196, 716 


449,034 


52 


53 


1 
4 


106 
193 


21 6, 513 
21 7, 448 


1,663 
4,871 


1,424 
12, 220 


53 


64 


With no net income ^ (est.) 

Total, nontaxable re- 
turns. 

Grand total (62+55).... 


64 


65 


5 


298 


13, 961 


6,434 


13,644 


55 


£6 


6,058 


19, 112 


413, 712 


203, 151 


462, 678 


56 



For footnotes, see pp. 262-254. 



194 



STATISTICS OF INCOME FOR 19 43, PART 1 



Table 5. — Individual returns and taxable fiduciary returns, 1943, by taxable and 
nontaxable returns, by net income classes, and by returns with net gain or with net 
loss from sales of capital assets; also aggregates 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 capital loss carried over from 1942 — Con. 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

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



Net income classes i 



(1) 



Returns with net loss from sales of capital assets — Continued 



Short-term " 
(before carry-over) 



Net short- 
term 
capital 
gain 
(item 1, 
col. 4(a), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 

(12) 



Net short- 
term 
capital 

loss 
(item 1, 
col. 4(b), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 

(13) 



Long-term *' 



Net long- 
term 
capital 

gain 
(item 2, 
col. 4(a), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 

(14) 



Net long- 
term 
capital 

loss 
(item 2, 
col. 4(b), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 

(15) 



Net 
capital 

loss 

carried 

over from 

1942 " 

(item 3, 

Sch. B, 

Form 1040, 

and Sch. 

E, Form 

1041) 



(16) 



Taxable individual and fiduciary re- 
turns: 
With net income: 

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.) 

5 under 6 (est.) 

6 under 7 (est.) 

7 under 8 (est.). 

8 under 9 (est.) 

9 under 10 (est.). 

10 under 11 (est.). 

11 under 12 (est.) 

12 under 13 (est.) 

13 under 14 (est.). 

14 under 15 (est.) 

15 under 20 (est.) 

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... 



160 

241 

128 

208 

44 

26 

89 

280 

274 

98 

3 

227 

1,003 

175 

257 

383 

627 

626 

289 

347 

330 

183 

251 

236 

142 

910 

662 

394 

539 

405 

261 

164 

130 

92 

52 

169 



631 

233 

1,696 

1,123 

359 

959 

733 

4,064 

1,165 

2,812 

573 

1,537 

3,828 

822 

235 

1,742 

2,598 

1,074 

673 

1,954 

1,549 

682 

540 

670 

575 

1,528 

1,703 

1,302 

1,499 

810 

528 

646 

233 

399 

175 

449 



554 
90 
205 
150 
98 
84 
164 

1,210 
474 
330 
65 
328 
271 
872 
108 
658 

1,045 
496 
585 
587 
387 
374 
376 
305 
391 

1,582 

1,187 
903 

1,301 
742 
621 
454 
323 
311 
216 
872 



14, 439 
6,166 
9,256 
9,729 
6,052 
9,520 
9,987 
6,316 
9,174 
8,089 
9,181 

14, 677 

14, 246 
7,034 
8,472 

12, 949 
9,458 

10, 820 
7,617 
8,030 
6,397 
6,295 
4,924 
4,385 
4,081 

14, 092 

10, 854 
6,896 
8,792 
5,243 
3,627 
2,505 
1,970 
1,156 
1,094 
2,096 



1,992 
1,406 
1,915 
1,393 
2,295 
1,585 
1,436 
859 
3,501 
1,508 
718 

10, 319 
4,512 
3,845 
2,961 
6,720 
7,522 
4,147 
4,974 
6,310 
3,458 
3,970 
4,841 
2,221 
2,181 

12, 718 
7,096 
5,965 
8,224 
4,712 
3,238 
2,282 
1,873 
1,421 
1,016 
6,978 



For footnotes, see pp. 252-254, 



STATISTICS OF INCOME FOR 1943, PART 1 



195 



Table 5. — Individual returns and taxable fiduciary returns, 1943, by taxable and 
nontaxable returns, by net income classes, and by returns with net gain or with net 
loss from sales of capital assets; also aggregates 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 capital loss carried over from 194^ — Con. 

FFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 
' 106-114] 

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









Returns with net loss from sales of capital assets- 


-Continued 








Short-term " 
(before carry-over) 


Long-term <' 


Net 
capital 

loss 

carried 

over from 

1942 " 

(item 3, 

Sch. B, 

Form 1040, 

and Sch. 

E, Form 

1041) 

(16) 






N 


et income classes i 
(1) 


Net short- 
term 
capital 
gain 
(item 1, 
col. 4(a), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 

(12) 


Net short- 
term 
capital 

loss 
(item 1, 
col. 4(b), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 

(13) 


Net long- 
term 
capital 

gain 
(item 2, 
col. 4(a), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 

(14) 


Net long- 
term 
capital 

loss 
(item 2, 
col. 4(b), 
Sch. B, 
Form 1040, 
and Sch. 
E, Form 
1041) 

(15) 




v 


Taxable ii 

tm-ns— C 

With] 

Fc 


idividual and fiduciary re- 
)ontinued 

aet income— Continued 
rms 1040 and 1041— Con. 
150 under 200 


38 
12 
26 
49 
46 
12 


227 

175 

18 

26 

19 

8 

22 

8 

3 


369 

84 

168 

91 

83 

12 

3 

1 

4 


1,300 
225 
189 
750 
423 
685 
25 
13 


1.160 

296 

520 

505 

471 

308 

37 

3 

1 


37 


?8 


200 under 250 - 


38 


30 


250 under 300 - 


39 


40 




300 under 400 - 


40 


41 


400 under 500 


41 


4? 




500 under 750- 


42 


4? 


750 under 1,000 


43 


44 


1 000 under 1,500 — - - 




44 


15 


1 500 under 2 000 




45 


46 


2000 under 3,000 ... 




2 
2 


46 


47 


3000 under 4,000 - .. ... 










47 


48 


4 000 imder 5,000 - 










48 


41) 


6,000 and over 








1,343 


235 


49 














60 
61 


Total, taxable returns 
with net income. 
With no net income " (est.) 

Total, taxable returns 
(60+51). 


10, 584 
290 


42,603 
1,000 


19, 535 
693 


280, 572 
8,423 


144,651 
2,787 


50 
61 


62 


10, 873 


43,603 


20, 128 


288,995 


147, 438 


52 


fi? 


Nontaxab 
1040: 
With 
With 


e individual returns, Form 
net income " (est.) 




41 

319 


27 

250 


1,246 
9,244 


164 
3,015 


63 


64 


aonet income " (est.)— 


108 


64 


66 


Total, nontaxable re- 
turns. 


108 


360 


276 


10,490 


3,179 


65 


66 




Grand total(52+55) 


10, 981 


43, 963 


20,406 


299,485 


150, 617 


66 



For footnotes, see pp. 252-254. 



196 



STATISTICS OF INCOME FOR 19 43, PART I 



Table 5-A. — Individual returns, 194S, by taxable and nontaxable returns, by net 
income classes, and by returns with net gain or with net loss from sales of capital 
assets; also aggregates 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 capital loss carried over from 1942 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

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



Net income classes 



(1) 



Returns with net gain from sales of capital assets 



Number 
of returns 



(2) 



Net gain 

from sales 

of capital 

assets " 

(item 4, 

Sch. B, 

or item 

6(a), p. 1, 

Form 1040) 

(col. 4+6 

minus col. 

5, 7, and 8) 



(3) 



Short-term " 
(before carry-over) 



Net short- 
term cap- 
ital gain 
(item 1, 
col. 4(a), 
Sch. B, 
Form 
1040) 



(4) 



Net short- 
term cap- 
ital loss 
(item 1, 
col. 4(b), 
Sch. B, 
Form 
1040) 



(5) 



Long- 
term *^ 



Net long- 
term cap- 
ital gain 
(item 2, 
col. 4(a), 
Sch. B, 
Form 
1040) 

(6) 



Taxable individual returns: 
With net income: 
Form 1040: 

Under 0.5 (est.) 

0.5 imder 0.75 (est.). 
0.75 under 1 (est.)... 

1 imder 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.) 

4imder 4.5 (est.) 

4.5 under 5 (est.) 

Bunder 6 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.).... 
lltmder 12 (est.).... 
12 under 13 (est.).-- 
13underl4 (est.).... 

14 under 15 (est.) 

15 under 20 (est.).... 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

60 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.... 



«i 5, 061 
11, 568 

17. 233 
18, 933 
22, 908 
26, 557 

33, 507 
31, 768 

34. 120 
32, 047 
36, 852 

57. 234 

41. 121 
26, 517 
23, 453 

34, 365 
25, 304 
19, 604 
17, 116 
13, 786 
10, 775 

8,912 

7,663 

6,717 

5,862 

20, 722 

12, 396 

8,396 

9,822 

6,385 

3,239 

1,940 

1,401 

969 

711 

1,749 

617 

273 

137 

146 

70 

83 

38 

19 



1,109 

3,264 

5,778 

6,270 

8,456 

9,781 

12, 681 

12, 261 

14, 146 

12, 880 

13, 313 

27, 933 

22, 633 

17, 820 

17, 256 

28,483 

25, 086 

22, 327 

21,212 

19, 626 

15, 579 

13, 246 

12, 496 

11, 242 

11,866 

45, 899 

32, 285 

26,022 

38, 919 

28,338 

20, 632 

16, 088 

12,318 

11,261 

8,713 

36, 180 

22, 426 

12, 746 

8,016 

11,496 

9,914 

20, 624 

18,684 

7,687 



261 

526 

504 

987 

1,602 

1,519 

1,841 

1,426 

3,158 

1,973 

2,063 

4,030 

4,009 

3,831 

4,412 

6,446 

6,315 

6, 603 

6,228 

4,865 

3,410 

3,218 

2,899 

2,233 

2,780 

11,072 

6,663 

4,761 

6.674 

3,773 

2,411 

2,023 

1,439 

851 

510 

3,655 

1,260 

623 

463 

244 

249 

95 

39 



5 

35 

39 

96 

21 

51 

86 

80 

52 

64 

33 

295 

279 

107 

101 

148 

178 

149 

138 

105 

111 

893 

516 

309 

636 

633 

292 

213 

114 

175 

135 

440 

170 

116 

61 

27 

4 

79 
12 
9 



940 
2,830 
5,334 
5,591 
7,025 
8,456 

10, 853 
11,041 

11, 902 
11,097 
11, 535 
24, 205 

18, 933 
14, 338 
13, 335 
23, 565 

19, 784 
17, 724 
17, 090 
16, 367 

12. 884 
10, 777 
10,260 

9,487 
9,566 
38, 038 
27, 697 
23,099 
34, 357 
26, 294 
19, 188 

14. 885 
11,405 
10, 919 

8,612 
33, 774 
21,672 
12,385 

7,734 
11, 527 

9,680 
20, 642 
18, 603 

7,712 



For footnotes, see p. 252-254. 



STATISTICS OF INCOME FOR 194 3, PART 1 



197 



Table 5-A. — Individual returns, 194S, by taxable and nontaxable returns, by net 
income classes, and by returns with net gain or with net loss from sales of capital 
assets; also aggregates 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 capital loss carried over from 1942 — Continued 

FFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

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



m 



66 



Net income classes 



(1) 



Taxable individual returns— Con. 
Witli net income — Continued 
Form 1040— Continued 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 -. 

5,000 and over 



Total, taxable individ- 
ual returns vs^ith net 
income. 
With no net income. Form 1040 » 
(est.). 

Total, taxable individ- 
ual returns (50-|-51). 

Nontaxable individual returns. Form 
1040: 

With net income '2 (est.). 

With no net income " (est.)- 



Total, nontaxable re- 
turns. 

Grand total (52+55)..., 



Returns with net gain from sales of capital assets— Con. 



Number 
of returns 



(2) 



637,110 

(22) 



638, 004 



27, 952 
2' 7, 302 



35, 254 



673, 258 



Net gain 

from sales 

of capital 

assets 2' 

(item 4, 

Sch.B, 

or item 

6(a), p. 1, 

Form 1040) 

(col. 4-h6 

minus col. 

5, 7, and 8) 



(3) 



2,191 

6,283 

442 

6,557 



770, 062 

(22) 



770, 849 



15, 094 
9,027 



24, 122 



794, 970 



Short-term " 
(before carry-over) 



Net short- 
term cap- 
ital gain 
(item 1, 
col. 4(a), 
Sch. B, 
Form 
1040) 



(4) 



121,844 

(22) 



122, 092 



2,542 
1,318 



125, 953 



Net short- 
term cap- 
ital loss 
(item 1, 
col. 4(b), 
Sch. B, 
Form 
1040) 



(5) 



6,891 

(22) 



6,891 



14 
311 



325 



7,217 



Long- 
term " 



Net long- 
term cap- 
ital gain 
(item 2, 
col. 4(a), 
Sch. B, 
Form 
1040) 



(6) 



2,241 

6,293 

442 

6,555 



677, 658 

(22) 



678, 213 



12, 672 
8,218 



20, 890 



699, 103 



51 



52 



56 



For footnotes, see pp. 252-254. 



198 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 5- A. — Individual returns, 19 48, by taxable and nontaxable returns, by net 
income classes, and by returns with net gain or with net loss from sales of capital 
assets; also aggregates 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 capital loss carried over from 19^2 — Continued 

fFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13. 

106-114] 

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



Net income classes 



(1) 



Returns with net gain 
from sales of capital as- 
sets — Continued 



Long- 
term **- 
Con. 



Net long- 
term capi- 
tal loss 
(item 2, 
col. 4(b), 
Sch. B, 
Form 
1040) 

(7) 



Net capital 

loss carried 

over from 

1942 « 

(item 3, 

Sch. B, 

Form 

1040) 



(8) 



Returns with net loss from sales 
of capital assets 



Number of 
returns 



(9) 



Net loss 
from sales 
of capital 
assets after 
statutory 
limita- 
tion " 
(item 6(a), 
p. 1, Form 
1040) 



(10) 



Net loss 
from sales 
of capital 
assets be- 
fore statu- 
tory limi- 
tation 
(item 5, 
Sch. B, 
Form 
1040) (col. 
13+15-1-16 
minus col. 
12 and 14) 

(11) 



Taxable individual returns: 
With net Income: 
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.) 

Sunder 6 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

Sunder 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.).... 

11 under 12 (est.).... 

12 under 13 (est.).... 

13 under 14 (est.).... 

14 under 15 (est.).... 

15 under 20 (est.).-- 

20 under 25 

25 under 30.. 

30 under 40 

40 under 50 

50 under 60. 

60 under 70 

70 under 80. 

80 under 90 

80 under 100. 

100 under 150 

ISO under 200.. 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

760 under 1,000 

1,000 under 1,500 



56 

85 

7 

39 

7 

46 

75- 

42 

213 

104 

45 

210 

154 

186 

266 

234 

358 

315 

284 

199 

176 

245 

198 

108 

93 

385 

256 

455 

244 

231 

88 

106 

68 

45 

39 

104 

19 



269 
158 
112 



('») 



('•) 



67 

680 

35 

154 

12 

103 

109 

192 

997 

375 

478 

721 

339 

362 

355 

328 

265 

277 

1,933 

1,303 

1,074 

1,331 

965 

688 

501 

343 

288 

236 

705 

316 

140 

110 

248 

10 

135 

46 

22 



13, 140 

10, 144 

13,348 

15, 118 

14. 772 

16, 946 

18, 864 

18, 616 

21, 287 

16, 964 

18, 021 

29,647 

22,292 

16, 436 

12, 708 

19, 511 

14, 170 

11, 475 

9,709 

8,333 

6,539 

6,073 

4,647 

4,111 

3,625 

12, 641 

7,826 

6,182 

5,975 

3,209 

1,998 

1,260 

871 

681 

431 

1,029 

329 

109 

68 

76 

45 

40 

15 

7 



8,452 

5,426 

7,609 

8,391 

5,788 

7,714 

7,323 

6,640 

8,336 

6,862 

7,108 

12, 375 

9,079 

6,623 

5,793 

9,333 

7,236 

6,133 

5,425 

4,762 

3,821 

3,077 

2,765 

2,408 

2,112 

7,740 

5,077 

3,433 

4,023 

2,233 

1,389 

927 

639 

429 

334 

783 

266 

84 

51 

62 

38 

35 

14 

6 



14, 793 
7,042 
12, 243 
11,374 
8,100 

11, 687 
11,518 

9,478 
12, 860 
11,718 
10, 247 
25, 488 
21, 020 
10, 350 
11,043 
19, 918 
17, 677 
14, 568 

12, 225 
15, 154 
10, 528 
10, 135 

9,436 

6,527 

6,234 

24, 928 

16, 934 

12,602 

16, 340 

9,394 

6,398 

4,701 

3,596 

2,562 

1,968 

5,154 

2,151 

697 

533 

1,141 

778 

972 

81 

23 



For footnotes, see pp. 262-254. 



STATISTICS OF INCOME FOR 19 43, PART 1 



199 



Table 5-A. — Individual returns, 194S, by taxable and nontaxable returns, by net 
income classes, and by returns with net gain or with net loss from sales of capital 
assets; also aggregates 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 capital loss carried over from 1942 — Continued 

(For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

lOfr-114] 

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





Net income classes 
(1) 


Returns with net gain 
from sales of capital as- 
sets—Continued 


Returns with net loss from sales 
of capital assets— Continued 






Long- 
term <s— 
Con. 


Net capital 

loss carried 

Over from 

1942 <3 

(item 3, 

Sch. B, 

Form 

1040) 

(8) 


Number of 
returns 

(9) 


Net loss 
from sales 
of capital 
assets after 
statutory 

limita- 
tion »< 
(item 6(a), 
p. 1, Form 
1040) 

(10) 


Net loss 
from sales 
of capital 
assets be- 
fore statu- 
tory limi- 
tation 
(item 5, 
Sch. B, 
Form 
1040) (col. 
13+15+16 
minus col. 
12 and 14) 

(11) 






Net long- 
term capi- 
tal loss 
(item 2, 
col. 4(b), 
Sch. B, 
Form 
1040) 

(7) 




4<; 


Taxable individual returns— Con. 
With net income— Continued 
Form 1040— Continued 

1,500 under 2,000 




fO 
10 


1 
1 


(13) 

1 


(13) 

2 


45 


4fi 


2,000 under 3,000 




4R 


47 


3,001 under 4,000 




47 


48 


4,000 under 5,000 - . 












48 


49 


6,0(X) and over. . . . . 






1 


1 


1,578 


49 




Total, taxable individ- 
ual returns with net 
income. 
With no net income, Form 1040 " 
(est.). 

Total, taxable individ- 
ual returns (50+51). 

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








SO 
51 


5,805 
(») 


16, 744 

(M) 


387, 191 
« 6, 149 


188, 156 
5,194 


423, 796 
8,906 


50 
61 


52 


6,805 


16, 760 


392,340 


193, 349 


432, 702 


52 


fi3 


1 
4 


106 
193 


« 6, 513 

21 7, 448 


1,563 
4,871 


1,424 
12, 220 


63 


64 


With nonet income 'i (est) — - 

Total, nontaxable re- 
turns. 

Grand total (52+55).— 


64 


55 


5 


298 


13, 961 


6,434 


13,644 


66 


S6 


5,810 


17, 058 


406,301 


199, 783 


446,345 


66 



For footnotes, see pp. 252-254. 



200 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 5-A. — Individual returns, 1943, by taxable and nontaxable returns, by net 
income classes, and by returns with net gain or with net loss from sales of capital 
assets; also aggregates 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 capital loss carried over from 194^ — Continued 

fFor descriotion of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

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



Net income classes 



(1) 



Taxable individual returns: 
With net income: 
Form 1040: 

Under 0.6 (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 (est.) 

6 under 7 (est.) 

7 under 8 (est.) 

8 under 9 (est.) 

9 under 10 (est.) 

10 under 11 (est.)... 
llimder 12 (est.)... 

12 under 13 (est.)... 

13 under 14 (est.)... 

14 under 15 (est.)... 

15 under 20 (est.)... 

20 under 25 

25 under 30 

30 under 40 

40imder 50 

sounder 60 

60 under 70 

70 under 80 

80imder90 

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... 



Eeturns with net loss from sales of capital assets— Con. 



Short-term " 
(before carry-over) 



Net short- 
term capi- 
tal gain 
(item 1, 
col. 4(a), 
Sch. B, 
Form 
1040) 

(12) 



146 

232 

125 

206 

42 

25 

84 

278 

271 

97 

2 

223 

996 

173 

256 

347 

625 

620 

287 

347 

329 

183 

249 

236 

142 

709 

658 

393 

536 

403 

260 

163 

130 

92 

51 

168 

37 

12 

26 

49 

46 

12 



Net short- 
term capi- 
tal loss 
(item 1, 
col. 4(b), 
Sch. B, 
Form 
1040) 

(13) 



505 

199 

1,668 

1,095 

340 

941 

711 

4,040 

1,145 

2,797 

560 

1,482 

3,793 

748 

207 

1,698 

2,568 

1,069 

649 

1,938 

1,518 

661 

524 

656 

573 

1,494 

1,684 

1,250 

1,460 

798 

519 

641 

233 

399 

170 

448 

180 

172 

18 

26 

19 

8 

22 



Long-term " 



Net long- 
term capi- 
tal gain 
(item 2, 
col. 4(a), 
Sch. B, 
Form 
1040) 

(14) 



518 

54 

198 

138 

80 

77 

153 

1,186 

454 

323 

59 

294 

265 

851 

94 

644 

1,037 

413 

560 

578 

356 

358 

373 

282 

391 

1,563 

1,171 

872 

1,286 

721 

608 

454 

323 

310 

216 

664 

368 

83 

168 

91 

83 

12 

3 

1 



Net long- 
term capi- 
tal loss 
(item 2, 
col. 4(b), 
Sch. B, 
Form 
1040) 

(15) 



13,415 
5,927 
9,072 
9,464 
5,865 
9,381 
9,744 
6,149 
9,049 
7,959 
9,097 

14, 376 

14, 055 
6,879 
8,325 

12, 761 
9,330 

10, 556 
7,522 
7,874 
6,301 
6,168 
4,777 
4,316 
4,037 

13, 496 

10, 199 

6,780 

8,578 

5,088 

3,580 

2,467 

1,951 

1,148 

1,062 

2,025 

1,227 

225 

188 

750 

418 

682 

25 

13 



Net capital 

loss carried 

over from 

1942 « 

(item 3, 

Sch. B, 

Form 

1040) 



(16) 



1,538 

1,202 

1,826 

1.160 

2,018 

1,468 

1,301 

752 

3,391 

1,382 

653 

10, 147 

4,434 

3,747 

2,862 

6,450 

7,441 

3,975 

4,900 

6,267 

3,394 

3,847 

4,757 

2,073 

2,157 

12, 209 

6,881 

5, 837 

8,124 

4,632 

3,167 

2,209 

1,865 

1,417 

1,004 

3,512 

1,149 

296 

521 

505 

471 

305 

37 

3 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



201 



Table 5-A. — Individual returns, 1943, by taxable and nontaxable returns, by net 
income classes, and by returns with net gain or with net loss from sales of capital 
assets; also aggregates for returns with no net income: Number of returns, net gain 
fro'm 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 capital loss carried over from 1942 — Continued 

IFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 

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



55 



56 



Net Income classes 



(1) 



Taxable individual returns — Con. 
With net income— Continued 
Form 1040— Continued 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 



Total, taxable individ- 
ual returns with net 
income. 
With no net income. Form 1040 " 
(est.). 

Total, taxable individ- 
ual returns (50-)-51) . 

Nontaxable individual returns. Form 
1040: 

With net income '2 (est.) 

With no net income " (est.) 



Total, nontaxable re- 
turns. 

Grand total (52+55).... 



Returns with net loss from sales of capital assets— Con. 



Short-term « 
(before carry-over) 



Net short- 
term capi- 
tal gain 
(item 1, 
col. 4(a), 
Sch. B, 
Form 1040) 

(12) 



10, 265 
268 



10, 533 



108 



108 



10, 641 



Net short- 
term capi- 
tal loss 
(item 1 , 
col. 4(b), 
Sch. B, 
Form 
1040) 

(13) 



41, 635 



42, 541 



41 
319 



360 



42, 901 



Long-term <' 



Net long- 
term capi- 
tal gain 
(item 2, 
col. 4(a), 
Sch. B, 
Form 
1040) 

(11) 



18, 738 
549 



19, 287 



27 
250 



278 



19, 565 



Net long- 
term capi- 
tal loss 
(item 2, 
col. 4(b), 
Sch. B, 
Form 
1040) 

(16) 



1,343 



273, 644 
6,986 



280, 630 



1,246 
9,244 



10, 490 



291, 120 



Net capital 

loss carried 

over from 

1942 " 

(item 3, 

Sch. B, 

Form 

1040) 



(16) 



235 



137, 521 
1,830 



139, 351 



164 
3,015 



3,179 



142, 530 



56 



For footnotes, see pp. 252-254. 



758434 — 50- 



-14 



202 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 6. — Individual returns with net income of $6,000 and over, 1943, showing 

by net income classes 

[For description of items and classifications, and 

[Net income classes and money 



Net income classes 



(1) 



Sunder 6 (est.)... 
6 under 7 (est.)... 
7 under 8 (est.)... 

8 under 9 (est.)... 

9 under 10 (est.).. 

10 under 11 (est.). 

11 under 12 (est.). 

12 under 13 (est.). 

13 underl4 (est.). 

14 under 15 (est.). 

15 under 20 (est.). 

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 

250imder300 

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. 
3,00C under 4,000. 
4,000 under 6,000. 
5,000 and over 



Total. 3, 490, 247 



Government obligations owned at end of year 



Total 
(col. 3+6) 



(2) 



213, 974 

181,828 

159, 567 

155, 431 

132, 428 

114,886 

100, 996 

104, 647 

80, 671 

86,228 

351, 640 

251, 744 

211, 208 

276, 956 

188, 933 

136, 936 

103, 512 

82, 370 

55, 569 

47, 514 

142, 423 

72, 014 

52, 503 

25. 131 

40, 578 

21,894 

41,438 

24,298 

8,126 

4,239 

4,752 

4,005 

9,498 

2,310 



Partially tax- exempt 



Total 
(col. 4+5) 



(3) 



92, 561 

85, 165 

74, 718 

64, 866 

59, 104 

49, 009 

47,589 

40, 736 

37, 748 

37, 142 

169, 799 

101, 648 

82, 190 

106, 992 

65, 318 

52, 218 

35,997 

24, 627 

15, 670 

13, 368 

33, 690 

23,521 

19.017 

3,551 

3,702 

3,654 

4,048 

864 

525 

6 



1, 349, 054 



United 
States 
savings 
bonds and 
Treasury 
bonds is- 
sued prior 
to Mar. 1, 
1941 



(4) 



82, 456 

79, 318 

69,292 

59, 756 

53, 626 

45, 085 

43, 692 

38, 731 

34, 806 

34, 759 

160, 632 

95, 727 

77, 941 

101,050 

60, 9C0 

49, 868 

31, 841 

22, 641 

16, 162 

12, 985 

31, 907 

22, 087 

18, 117 

3,534 

3,398 

3, 653 

4,027 

739 

525 

5 



1, 258, 303 



Obligations 
of instru- 
mentalities 

o( the 

United 

States 
issued prior 
to Mar. 1, 
1941, other 
than Fed- 
eral land 

banks, 
Federal in- 
termediate 

credit 
banks, or 
joint stock 
land banks 

(6) 



10, 106 
5,847 
5,426 
5,110 
5,478 
3,924 
3,897 
2,006 
2,942 
2,383 
9,168 
5,921 
4.249 
5,942 
4,418 
2,350 
4,156 
1,986 

477 

383 
1,783 
1,434 

900 
18 

303 

(13) 

20 
126 



90, 750 



Taxable 



Total 
(col. 7+8) 



(6) 



121,413 

96, 663 

84, 849 

90, 565 

73,323 

65, 877 

53.407 

63,911 

42,923 

49, 086 

181,841 

150,096 

129,018 

169. 964 

123,615 

84, 719 

67, 515 

57, 743 

39, GOO 

34. 146 

108, 733 

48, 492 

33, 487 

21, 579 

36, 877 

18, 240 

37, 390 

23,434 

7,601 

4,234 

4,762 

4,006 

9,485 

2,310 



2, 141, 193 



For footnotes, see pp. 262-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



203 



■partially tax-exempt and taxable Government obligations owned and interest received, 
'and by type of obligation 

methods of tabulating and estimating data, see pp. 6-13, 106-114] 

''figures in thousands of dollars] 



Government obliga- 


















tions owned at end 




Interest received or accrued during the year " 






of year- 


Continued 


















Taxable— Continued 




Partially tax-exempt 


Taxable 






Other obli- 






Obligations 
of instru- 






Other obli- 






gations is- 
sued on or 








mentalities 

of the 

United 

States issued 

prior to 
Mar. 1,1941, 
other than 

Federal 
land banks, 
Federal in- 
termediate 
credit banks, 
or joint 
stock land 
banks *« 






gations is- 
sued on or 




' United 
States 


after Mar. 
1, 1941, by 
the United 


Total «« 




United 
States 




United 
States 


after Mar. 
1, 1941, by 
the United 




savings 
i bonds is- 
sued on 
or after 
Mar. 1, 
1941 


States or 
any instru- 
mentality 

thereof, 
including 
Treasury 

notes is- 
sued on or 


(col. 10-j- 
13) 


Total » 

(col. 11-1- 

12) 


savmgs 
bonds and 
Treasury 
bonds is- 
sued prior 
to Mar. 1, 
1941 « 


Total 

(col. 14-1- 

15) 


savings 
bonds is- 
sued on or 
after 
Mar. 1, 
1941 


States or 
any instru- 
mentality 

thereof, 
including 
Treasury 

notes is- 
sued on or 






after Dec. 
1, 1940 












after Dec. 
1, 1940 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 




1 88, 922 


32,491 


6,287 


3,174 


2,569 


605 


3,113 


2,460 


653 


1 


( 69, 405 


27,258 


5,195 


3,020 


2,642 


378 


2,175 


1,590 


585 


2 


59,857 


24,991 


4,759 


2,867 


2,270 


597 


1,892 


1,342 


649 


3 


66, 180 


34, 385 


3,766 


2,092 


1,914 


178 


1,674 


1,164 


520 


4 


47, 752 


25, 571 


3,313 


1,989 


1,760 


228 


1,325 


787 


638 


5 


i 48, 010 


17,866 


2,963 


1,615 


1,426 


190 


1,347 


903 


444 


6 


35, 356 


18, 051 


2,518 


1,432 


1,256 


175 


1,087 


761 


325 


7 


39, 520 


24, 391 


2,534 


1,401 


1,285 


116 


1,133 


761 


372 


8 


; 28, 162 


14, 762 


2,527 


1,445 


1,315 


130 


1,082 


610 


471 


9 


■ 31, 867 


17, 219 


2,360 


1,274 


1,174 


100 


1,086 


742 


344 


10 


121, 559 


60, 282 


9,223 


5,268 


4,792 


476 


3,954 


2,562 


1,402 


11 


92, 022 


58, 073 


7,498 


3,741 


3,369 


372 


3,757 


2,546 


1,212 


12 


69, 798 


59, 220 


6,232 


2,973 


2,738 


235 


3,259 


2,215 


1,046 


13 


: 99, 524 


70, 440 


8,443 


4,180 


3,831 


349 


4,263 


2,777 


1,486 


14 


65, 833 


57, 782 


5,268 


2,792 


2,518 


274 


2,466 


1,607 


959 


15 


46, 839 


37, 880 


4,122 


2,030 


1,916 


113 


2,093 


1,317 


776 


16 


35,648 


31, 867 


3,0.54 


1,705 


1,503 


202 


1,349 


769 


680 


17 


25, 244 


32, 499 


2,057 


971 


891 


80 


1,086 


664 


633 


18 


20.041 


19, 858 


1,571 


633 


585 


48 


938 


600 


338 


19 


16, 486 


17, 661 


1,264 


593 


5)5 


78 


671 


362 


320 


20 


47, 751 


60, 982 


3,191 


1,275 


1,190 


86 


1,915 


880 


1,035 


21 


18. 263 


30, 229 


1,488 


598 


548 


50 


890 


322 


568 


22 


12,943 


20,543 


968 


498 


481 


17 


470 


201 


269 


23 


5,250 


16.329 


449 


164 


159 


6 


286 


92 


• 194 


24 


16, 136 


20,740 


1,931 


1,411 


1,321 


90 


520 


144 


375 


25 


4,816 


13,424 


433 


189 


188 


(IJ) 


245 


79 


165 


26 


8,408 


28,983 


476 


120 


119 


1 


357 


120 


237 


27 


2,169 


21,265 


239 


24 


18 


6 


215 


31 


186 


28 


699 


6,902 


89 


27 


27 




61 


12 


50 


29 


754 


3,480 
4,548 
3,800 
9,450 
2,236 


41 


(13) 


(IS) 




40 


14 


26 


30 


204 
205 


4 
2 








4 
2 




4 


31 








"2" 


32 


35 


12 


— -(la")— " 


(fs) 




12 


1 


ii" 


33 


75 


28 






28 


2 


27 


34 










'■ 1,216,734 


925,459 


94,295 


49,502 


44,321 


5,180 


44, 796 


28, 196 


16, 697 


36 



204 



STATISTICS OF INCOME FOR 1943, PART 1 



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STATISTICS OF INCOME FOR 19 43, PART 1 



205 



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206 



STATISTICS OF INCOME FOR 19 43, PART 1 



Table 8. — Individual returns, 1943, Form IO4OA, with gross income not more than- 
returns, gross income, personal exemption, credit for dependents, earned income 
tax and effective tax rate 

[For description of items and classifications, and methods- 

[Gross income classes and money figures'- 



Gross income classes 



(1) 



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.). 
1.5 under 1.75 (est.). 
1.75imder 2 (est.)... 

2 under 2.26 (est.)... 
2.25 under 2.5 (est.) . 
2.5 under 2.75 (est.). 
2.75 under 3 (est.)... 



Total taxable returns. 



Nontaxable returns: " 

Under 0.5 (est.) 

0.6 under 0.75 (est.). 
0.75 under 1 (est.)... 
land over (est.) 



Total 

Grand total. 



Number 
of returns 



(2) 



1, 292, 706 
2, 016, 002 
2, 276, 468 
2, 312, 856 
2, 370, 959 
2, 135, 142 
1, 841, 692 
1, 556, 224 
1, 289, 067 
1, 068, 628 



18, 159, 744 



1, 600, 593 

376, 612 

95, 140 

110, 534 



2, 181, 779 



20, 341, 523 



Gross 
income 
(item 3, 

Form 
1040A) 



(3) 



842, 501 

1, 768, 693 

2, 662, 091 
3, 173, 206 
3, 846, 727 
3, 995, 290 
3, 908, 994 
3, 691, 951 
3, 378, 783 
3, 071, 123 



30, 239, 358 



428, 372 

210, 433 

83, 382 

124, 869 



847, 065 



31, 086, 413 



Personal 
exemp- 
tion' 



(4) 



796, 060 
1, 466, 244 
1, 768, 729 
1, 946, 630 
2, 038, 233 
1, 920, 637 
1,761,264 
1, 549, 134 
1, 312, 990 
1, 121, 308 



16, 680, 127 



979, 686 
321, 607 
112, 377 
131, 783 



1, 546, 364 



17, 225, 481 



Credit 
for de- 
pendents '■ 
(item 4, 
Form 
1040A) 



(5) 



72, 177 
240, 110 
353, 946 
469, 801 
624,632 
660, 755 
719,416 
683, 648 
606, 217 
528, 669 



4, 958, 370 



65, 964 
64,778 
32,232 
43, 495 



196, 459 



6, 154, 830 



Earned 
income 
credit ' 



(6) 



79, 196 
166, 267 
240,837 
298,281 
361, 592 
376, 657 
367, 446 
347, 043 
317,606 
288,686 



2, 842, 600 



40, 267 

19, 781 

7,838 

11, 738 



79,623 



2, 922, 123 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



207 



$3,000, by taxable and nontaxable returns and by gross income classes: Number of 
credit, total income and victory tax, income and victory tax on 1943 income, average 

of tabulating and estimating data, see pp. 6-13, 106-114] 
except average tax, in thousands of dollars] 



Tax liability 


Average 
income 
and vic- 
tory tax 
on 1943 
income 
(col. 10-r2) 

(13) 




Total in- 
come and 
victory 

tax 6 (item 
12, Form 

1040 A) (col. 

10+11+12) 

(7) 


Tax on 1943 income 


Additional 

tax from 
returns with 

larger tax 
in 1942 (item 
9 less item 

8, Form 

1040A) 

(11) 


Unforgiven 
tax, either 
1942 or 1943 
(item lie. 

Form 

1040A) 

(12) 


Effective 
tax rate 


Optional 

tax (item 6, 

Form 

1040A) 

(8) 


Net victory 

tax (item 7, 

Form 

1040A) 

(9) 


Income and 
victory tax 
on 1943 in- 
come ' (item 

8, Form 

1040A) (col. 

8+9) 

(10) 


for income 
and victory 
tax on 1943 

income 
(col. 10-7-3) 

(14) 


















25, 600 
99, 362 

185. 872 
247, 980 
331, 359 
365, 484 
357, 968 
351, 273 
343, 067 

328. 873 


16, 349 
70, 978 
129, 231 
170, 823 
228, 050 
251,518 
244, 612 
241, 331 
238, 943 
231, 560 


2,681 
17, 909 
38, 445 
54, 424 
72, 763 

80, 534 

81, 271 
78, 058 
72, 947 
66, 839 


19, 030 
88, 886 
167, 676 
225, 247 
300, 813 
332, 052 
325, 883 
319, 389 
311,891 
298, 399 


6,528 
8,410 
9,358 
7,780 
7,438 
5,650 
4,034 
3,667 
2,282 
1,633 


42 
2,066 
8,837 
14, 953 
23,108 
27, 782 
28, 051 
28, 317 
28,894 
28,841 


$15 
44 
74 
97 
127 
156 
177 
205 
242 
279 


2.26 
5.03 
6.54 
7.10 
7.82 
8.31 
8.34 
8.65 
9.23 
9.72 


2, 636, 838 


1, 823, 396 


565, 870 


2, 389, 266 


56, 682 


190, 891 


132 


7.90 


10, 928 

2,722 

784 

935 








10,928 

2,722 

784 

935 
























































15, 369 








15, 369 




















2,652,207 


1, 823, 396 


565,870 


2,389,266 


72, 050 


190,891 


117 


7.69 



208 



STATISTICS OF INCOME FOR 19 43, PART 1 



Table 9. — Individual returns, 194S, Form 1040 A, 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 income and victory tax on 1943 income 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13 

106-114] 



[Gross income classes and money figures in thousands of dollars 








Total 




Number 
of returns 

(2) 


Sources of income 


Gross 
income 
(item 3, 

Form 
1040A) 
(column 

3+4) 

(5) 


Personal 
exemp- 
tions 

(6) 


Credit 
for de- 
pendents* 
(item 4, 
Form 
1040A) 

(7) 


Income 


Gross income classe 
(1) 


s 


Salaries, 

wages, 

etc. (item 

1, Form 
1040A) 

(3) 


Divi- 
dends, 
interest, 
and an- 
nuities 
(item 2, 

Form 
1040A) 

(4) 


and 
victory 
tax on 

1943 

income ' 

(item 8, 

Form 

1040A) 

(8) 


Taxable returns: 

Under 0.5 (est.) .. 
















0.5 under 0.75 (est.) 

0.75 under 1 (est.) 


1, 292, 706 
2, 016, 002 

2, 276, 468 
2,312,856 
2, 370, 959 
2, 135, 142 
1,841,692 
1, 556, 224 
1,289,067 
1, 068, 628 


826, 994 

1, 752, 584 

2, 544, 671 
3,152,878 
3, 825, 257 
3, 974, 205 
3, 894, 282 

3, 674, 107 
3,364,111 
3,056,097 


15,506 
16, 109 
17, 420 
20, 327 
21, 470 
21,084 
14,712 
17,844 
14, 672 
15, 026 


842, 501 
1, 768, 693 
2,562,091 
3, 173, 206 
3, 846, 727 
3, 995, 290 
3, 908, 994 
3, 691, 951 
3, 378, 783 
3,071,123 


796, 060 
1, 465, 244 
1, 768, 729 
1,946,630 
2, 038, 233 
1, 920, 537 
1, 761, 264 
1, 549, 134 
1,312,990 
1,121,308 


72, 177 
240, 110 
353, 946 
469, 801 
624, 632 
660, 755 
719, 416 
683, 648 
605, 217 
528, 669 


19, 030 

88, 886 


1 under 1.25 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) . 


167, 676 
225, 247 
300, 813 
332, 052 


2 under 2.25 (est.) 

2.25 under 2.5 (est.) 

2.5 under 2.75 (est.) 

2.75 under 3 (est.) 


325, 883 
319, 389 
311,891 
298, 399 


Total 


— - 


18, 159, 744 


30, 065, 187 


174, 171 


30, 239, 358 


15, 680, 127 


4, 958, 370 


2, 389, 266 


Nontaxable returns: 12 
Under 5 (est.) 


1, 600, 593 

375, 512 

95, 140 

110, 534 


424,152 
208, 196 
82, 176 
123, 562 


4,220 
2,237 
1,206 
1,306 


428,372 
210, 433 
83, 382 
124, 869 


979, 686 
321, 507 
112,377 
131, 783 


55, 954 
64, 778 
32,232 
43, 495 




0.5 under 0.75 (est.) 

75 under 1 (est ) 














Total 


2, 181, 779 


838,085 


8,970 


847,055 


1,545,354 


196, 459 








Grand total.. 


20, 341, 523 


30, 903, 272 


183, 141 


31,086,413 


17, 225, 481 


5,154,830 


2,389,266 







For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 1943, PART 1 



209 



Table 9. — Individual returns, 1943, Form IO4OA, 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 income and victory tax on 1943 income — 
Continued 
[For description of items and classifications, and methods of tabulating and estimating data, see pp. fr-13, 

106-114] 
[Gross income classes and money figures in thousands of dollars] 





Joint returns of husbands and wives 




One income reported <« 




Number 
of returns 

(9) 


Sources of Income 


Gross in- 
come 
(item 3, 
Form 
1040 A) 
(col. 10-f- 
11) 

(12) 


Personal 
exemp- 
tion' 

(13) 


Credit for 
depend- 
ents* 
(item 4, 
Form 
1040A) 

(14) 


Income 
and vic- 
tory tax 
on 1943 
income ' 
(item 8, 
Form 
1040A) 

(15) 


Gross income classes 
(1) 


Salaries, 

wa?es, etc. 

(item 1, 

Form 

1040A) 

(10) 


Divi- 
dends, 
interest, 
and an- 
nuities 
(item 2, 

Form 
1040A) 

(11) 


Taxable returns: 
















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.) 


130, 057 
397, 918 
552, 038 
645, 942 
702, 285 
739, 025 
781, 399 
705, 806 
613,311 
508, 020 


88, 969 

350, 142 

621, 198 

884, 536 

1, 137, 432 

1, 382, 948 

1, 656, 843 

1,672,513 

1,604,026 

1,456,013 


464 
1,463 
2,521 
3,561 
4,113 
2,941 
4,033 
3,503 
3,593 
4,069 


89, 433 

351,606 

623, 719 

888, 097 

1,141,645 

1,385,890 

1,660,876 

1,676,016 

1, 607, 619 

1. 460, 083 


156, 068 
477, 502 
662, 446 
775, 130 
842, 742 
886,830 
937, 679 
846, 967 
735, 973 
609, 624 


36, 924 
142, 517 
228, 204 
295, 896 
380, 221 
432, 878 
498, 224 
466, 256 
410, 064 
347, 180 


335 

3,061 

8,140 

19, 134 

34, 203 

54,290 

78, 674 

95, 582 

108, 742 

112,237 


Total... 


5,775,801 


10, 854, 622 


30, 262 


10, 884, 884 


6, 930, 961 


3, 238, 363 


514, 396 


Nontaxable returns: " 

UnderO.5 (est.) 

0.5 under 0.75 (est.) 

0.75 under 1 (est.) 

1 and over (est.) 


171,857 
98, 673 
13, 754 

21 9, 716 


46, 731 
65, 906 
11,355 
10, 787 


600 
425 
439 
253 


47, 231 
56, 332 
11, 794 
11,040 


206, 228 

118,408 

16, 505 

11,659 


28, 446 

27, 345 

6,258 

3,642 












Total 


294, 000 


124, 779 


1,618 


126, 397 


352, 800 


64. 690 




Grand total 


6. 069, 801 


10, 979, 401 


31,879 


11,011,281 


7, 283, 761 


3, 303, 053 


514; 396. 




Joint returns of husbands and wives— Continued 




Two incomes reported " 




Number 
of returns 

(16) 


Sources of income 


Gross in- 
come 
(item 3, 
Form 
1040 A) 
(col. 17+ 
18) 

(19) 


Personal 
exemp- 
tion 3 

(20) 


Credit for 
depend- 
ents * 
(item 4, 
Form 
1040A) 

(21) 


Income 
and vic- 
tory tax 
on 1943 
income '^ 
(item 8, 
Form 
1040A) 

(22) 


Gross income classes 
(1) 


Salaries, 

wages, etc. 

(item 1, 

Form 

1041A) 

(17) 


Divi- 
dends, 
interest, 
and an- 
nuities 
(item 2, 

Form 
1040A) 

(18) 


Taxable returns: 
Under 5 (est ) 
















0.5 under 0.75 (est.) 


21 4, 343 
23, 711 
50, 943 

184. 404 
209, 171 
231, 708 
230,417 
256,123 
244, 855 

261. 405 


2,955 
21, 265 
57, 022 
251, 564 
338, 648 
431, 339 
488, 635 
605, 463 
640, 722 
749, 464 




2,955 
21,313 
58, 069 
254, 054 
340, 276 
434,152 
490, 324 
607, 878 
642, 753 
751,916 


5,212 
28, 453 
61, 132 
221, 285 
251,005 
278, 050 
276, 500 
307, 348 
293, 826 
313, 686 


395 

6,918 

14, 598 

75, 002 

93, 013 

104, 266 

112,351 

126, 764 

125. 201 

129, 220 


18 


0.75underl (est.) 

1 under 1.25 (est.) 

1.25 under 1.5 (est.).... 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2under2.25 (est.) 

2.25 imder 2.5 (est.)__._ 
2.5 under 2.75 (est.).... 
2.75 under 3 (est.) 


48 
1,047 
2,490 
1,628 
2,813 
1,689 
2,415 
2,031 
2,451 


135 

458 
2,799 
8,388 
16,123 
23,850 
36,688 
45, 830 
61, 738 


Total 


1,697,080 


3, 587, 076 


16, 612 


3, 603, 689 


2, 036, 496 


787, 727 


196,026 


Nontaxable returns: i' 

Under 0.5 (est.) 

0.5 under 0.75 (est.).... 

0.75 under 1 (est.) 

1 and over (est.) 


23,217 
41,513 
76, 087 
97, 916 


7,156 

26, 224 

66, 258 

109, 671 


166 

486 

696 

1,053 


7,322 

26, 710 

66, 954 

110, 724 


27, 860 

49,816 

91, 304 

117,499 


3,546 
10, 650 
24, 724 
38. 663 












Total 


238, 733 


209, 310 


2,402 


211,711 


286, 480 


77,584 




Grand total 


1, 935, 813 


3, 796, 386 


19.014 


3,815,400 


2, 322, 976 


865,311 


196,026 



For footnotes, see pp. 252-254. 



210 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 9. — Individual returns, 194S, Form IO4OA, 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 income and victory tax on 1943 income — 
Continued 

[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
[Gro8B Income clasees and money figures in thousands of dollars] 





Separate returns of husbands and wives 20 




Men 




Number of 
returns 

(23) 


Sources of income 


Gross 
income 
(item 3, 
Form 
1040A) 
(col. 24-i- 
25) 

(26) 


Personal 
exemp- 
tions 

(27) 


Credit for 
depend- 
ents* 
(item 4, 
Form 
1040A) 

(28) 


Income 


Gross income classes 
(1) 


Salaries, 

wages, etc. 

(item 1 , 

Form 

1040A) 

(24) 


Divi- 
dends, 
interest, 
and aimu- 
ities (item 
2, Form 
1040A) 

(25) 


and vic- 
tory tax 
on 1943 
income ' 
(item 8, 
Form 
1040 A) 

(29) 


Taxable returns: 

Under 0.5 (est.).. 
















0.5 under 0.75 (est.)..-_ 

0.75imderl (est.) 

1 under 1.25 (est.) 

1.25 imder 1.5 (est.).... 
1.5 under 1.75 (est.).-._ 

1.75 under 2 (est.) 

2imder2.25 (est.) 

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


10,095 
20, 659 
24, 415 
31, 575 
51, 882 
64, 794 
85, 922 
90, 970 
87,096 
71,015 


6,959 

17,829 

27, 386 

43, 126 

83, 984 

121,364 

182, 529 

215, 574 

228,125 

203, 988 


2 
78 
23 
208 
292 
315 
273 
386 
402 
366 


6,961 

17, 907 

27, 409 

43, 333 

84, 276 

121, 679 

182, 802 

215, 960 

228, 527 

204, 353 


6,057 
12,395 
14, 649 
18, 945 
31,129 
38, 876 

51, 553 
54, 582 

52, 258 
42, 609 


1,514 

3,254 

4,925 

5,721 

11,826 

15,828 

25, 341 

31,085 

30, 726 

25, 250 


87 
697 
1,704 
3,719 
8,285 
13, 277 
21, 189 
26, 142 
29,242 
27, 579 


Total-... 


538, 423 


1,130,864 


2,344 


1, 133, 208 


323, 054 


155, 470 


131,921 


Nontaxable returns: " 
Under 0.5 (est.)- 


24, 731 

81 7, 697 

(22) 
(22) 


5,229 
4,256 

(22) 
(22) 


4 
81 

(22) 
(22) 


5,233 
4,337 

(22) 
(22) 


14,839 
4,618 

(22) 
(22) 


656 
729 

(22) 
(22) 




0.5 under 0.75 (est.) 




0.75 under 1 (est.) 




1 and over (est.) 








Total- 


32,806 


9,884 


85 


9,969 


19, 684 


1,633 




Grand total 


571, 229 


1, 140, 748 


2,429 


1, 143, 177 


342, 737 


157, 103 


131, 921 









Separate returns of husbands and wives 20— Continued 




Women 




Number of 
returns 

(30) 


Sources of Income 


Gross 
income 
(item 3, 
Form 
1040A) 
(col. 31 -F 
32) 

(33) 


Personal 
exemp- 
tions 

(34) 


Credit for 
depend- 
ents < 
(item 4, 
Form 
1040A) 

(35) 


Income 


Gross income classes 
(1) 


Salaries, 

wages, etc. 

(item 1, 

Form 

1040A) 

(31) 


Divi- 
dends, in- 
terest, and 
annuities 
(item 2, 
Form 
1040A) 

(32) 


and vic- 
tory tax 
on 1943 
income ' 
(item 8, 
Form 
1040A) 

(36) 


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.)— - 
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.)— 
2.75imder3 (est.) 


45,074 

97,073 

111,394 

107, 637 

89, 561 

63, 737 

42,022 

21, 715 

13, 029 

21 7, 043 


30,845 

84, 679 

125,076 

147, 209 

144,334 

117, 529 

88, 251 

51, 174 

33, 477 

20, 174 


174 
305 
195 
610 
525 
973 
383 
141 
523 
40 


31,019 
84, 984 
126, 271 
147, 818 
144,859 
118, 502 
88, 634 
51,314 
33, 999 
20, 214 


27, 044 
58, 244 
66, 836 
64, 582 
53, 737 
38, 242 
25, 213 
13,029 
7,817 
4,226 


2,436 
6,123 
8,150 
6,682 
6,837 
5,830 
4,686 
2,414 
1,853 
1,446 


387 

3,933 

9,582 

14, 601 

16,312 

14, 622 

11,547 

7,101 

4,805 

2,863 


Total 


598, 285 


842, 746 


3,867 


846, 613 


358, 971 


46, 457 


85, 662 


Nontaxable returns: " 
Under 0.5 (est.) 


68,421 
32, 654 
(«) 


17,357 
18, 381 

(22) 


83 
27 

(22) 


17, 440 
18, 408 

(22) 


35, 053 
19,532 

(22) 


1,780 
2,041 

(22) 




0.5 under 0.75 (est.) 




0.75 under 1 (est.) 




1 and over (est.) 




Total- 


91, 227 


35, 974 


110 


36, 084 


54, 736 


3,919 




Grand total 


689, 512 


878, 720 


3,977 


882, 697 


413, 707 


50, 376 


86, 652 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 19 43, PART 1 



211 



Table 9. — Individual returns, 1943, Form IO4OA, 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 income and victory tax on 1943 income — 
Continued 
{For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
[Gross income classes and money figures in thousands of dollars] 



Gross income classes 



(1) 



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.). 
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 



Nontaxable returns:" 

Under 0.5 (est.) 

0.5 under 0.75 (est.). 
0.75 under 1 (est.).. 
1 and over (est.)... 

Total , 



Grand total- 



Community property returns 20 



Men 



Number 
of returns 



(37) 



(22) 

21 2, 230 
21 6, 104 
21 7, 630 
109, 046 
88, 739 
57, 633 
38, 266 
23, 828 
15,025 



349, 205 



(22) 
(22) 



350, 467 



Sources of income 



Salaries, 

wages, 

etc. (item 

1, Form 
1040A) 



(38 



(22) 

2,105 

6,797 

10, 545 

176, 365 

165, 463 

122, 070 

90, 104 

61,841 

43. 020 



678, 809 



(22) 
(22) 



562 



679. 371 



Divi- 
dends, 
interest, 
and an- 
nuities 
(item 2, 
Form 
1040A) 

(39) 



(22) 
(13) 



23 

17 
425 
249 
184 
425 
525 
255 



2,102 



(22) 
(22) 



Gross in- 
come 
(item 3, 
Form 
1040A) 
(col. 38+ 
39) 



(40) 



(22) 

2,106 

6,819 

10, 562 

176, 790 

165,712 

122, 254 

90, 529 

62, 366 

43, 275 



680, 912 



(22) 
(22) 



562 



681,474 



Personal 
exemp- 
tion' 



(41) 



(22) 

1,338 
3,662 
4,578 
65, 428 
53, 243 
34, 580 
22, 960 
14, 297 
9,015 



209, 523 



(22) 
(22) 



757 



210, 280 



Credit for 
depend- 
ents* 
(item 4, 
Form 
1040A) 



(42) 



(23) 

90 

972 

1,596 

29, 382 

24, 144 

14, 741 

9,627 

5,012 

2,644 



(22) 
(22) 



340 



88, 728 



Income 

and 
victory 
tax on 
1943 in- 
come ' 
(item 8, 
Form 
1040A) 

(43) 



(22) 

105 

454 

853 

16,247 

17,512 

14, 499 

11,514 

8,507 

6,273 



75, 974 



75, 974 





Community property returns 20— Continued 




Women 




Number 
of returns 

(44) 


Sources of income 


Gross in- 
come 
(item 3, 
Form 
1040 A) 
(col. 45-f 
46) 

(47) 


Personal 
exemp- 
tions 

(48) 


Credit 
for de- 
pendents * 
(item 4, 
Fo^m 
1040A) 

(49) 


Income 


Gross income classes 
(1) 


Salaries, 

wages, 

etc. (item 

1, Form 
1040A) 

(45) 


Divi- 
dends, 
interest, 
and an- 
nuities 
(item 2, 
Form 
1040A) 

(46) 


and 
victory 
tax on 
1943 in- 
come ' 
(item 8, 
Form 
1040A) 

(60) 


Taxable returns: 

Under 0.5 (est.) . . . 
















0.5 under 0.75 (est.) 


21 1, 643 
21 3, 169 
21 5. 517 
21 8, 569 
107, 285 
78, 527 
54, 582 
34, 510 
21,011 
12,912 


1,104 

2,800 

6,245 

11,864 

174, 265 

146, 225 

115,373 

81,385 

54,389 

36,888 




1,104 

2,803 

6,278 

11,869 

174, 649 

146, 463 

115,594 

81, 766 

54, 865 

37. 087 


986 

1,901 

3,310 

5,141 

64, 371 

47,116 

32, 749 

20, 706 

12, 607 

7,747 


45 


17 




3 
33 

5 
385 
238 
221 
381 
476 
200 


163 


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.) 


384 

918 

20,225 

12, 527 

8,915 

5,524 

2,620 

1,763 


474 

1,125 

17, 628 

17,019 

14,586 

10, 891 

7,866 

5,506 


Total 


327, 725 


630, 538 


1,941 


632, 479 


196, 635 


52, 920 


75, 276 


Nontaxable returns: 12 
Under 5 (est ) 


211,136 

(22) 
(32) 


424 

(22) 
(33) 




424 

(22) 
(22) 


682 

(33) 
(22) 


194 

(23) 
(33) 




0.5 under 0.75 (est.).... 

0.75 under 1 (est.) 

1 and over (est.). 


(22) 
(33) 








Total. 


21 2, 145 


1,105 




1,105 


1,287 


437 




Grand total 


329,870 


631, 643 


1,941 


633, 584 197, 922 


53,358 


75, 276 



For footnotes, see pp. 252-254, 



212 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 9. — Individual returns, 194S, Form IO4OA, with gross income not mere than 
$8,000, 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 income and victory tax on 1943 income — 
Continued 
[For description of items and classifications, and methods of tabulating and estimating data, see pp. &-13, 

10&-114] 
[Gross income classes and money figures in thousands of dollars] 



Gross income classes 



(1) 



Taxable returns: 

Under 0.5 (est.) 

0.5 under 0.75 (est.)-. 
0.75 under 1 (est.)... 

1 underl.25 (est.)... 
1.25underl.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 



Nontaxable returns: 12 

Under 0.5 (est.) 

0.5 under 0.75 (est.). 
0.75 under 1 (est.).. 
1 and over (est.) 

Total 

Grand total 



Heads of families 



Single men and married men not living with wives 



Number 
of returns 



(51) 



21,011 
62, 799 
88, 152 
90, 148 
93, 082 
84, 631 
78, 527 
70, 076 
52, 234 
41,318 



681,978 



22, 586 
15,016 

(22) 
(22) 



38, 990 



720, 968 



Sources of income 



Salaries, 

wages, etc. 

(item 1, 

Form 

1040A) 



(52) 



14, 291 
54, 658 
99, 089 
123, 343 
150, 410 
157, 599 

165, 512 

166, 283 
136, 384 
118, 148 



5,159 
8,644 

(22) 
(22) 



15,112 



1,200,829 



Divi- 
dends, 
interest, 
and an- 
nuities 
(item 2, 

Form 
1040 A) 

(53) 



133 
522 
530 
364 
502 
629 
1,074 
273 
419 
443 



4,i 



(22) 
(22) 



15 



4,! 



Gross 

income 

(item 3, 

Form 

1040A) 

(col. 52+ 

53) 



(64) 



14, 424 
55, 180 
99, 619 
123,707 
150,912 
158, 228 
166, 586 
166, 556 
136, 802 
118, 591 



1, 190, 606 



5,173 
8,644 

(22) 
(22) 



15,127 



1, 205, 733 



Personal 
exemp- 
tion 3 



(55) 



25, 213 

75, 359 

105, 782 

108, 178 

111,698 

101, 557 

94,232 

84, 091 

62, 681 

49, 582 



818, 374 



27, 103 
18, 019 

(22) 
(22) 



46, 788 



865, 162 



Credit for 
depend- 
ents < 
(item 4, 
Form 
1040 A) 



(56) 



5,278 
17, 539 
28,011 
26, 210 
28, 957 
26, 462 
25, 708 
23,412 
17, 149 
13, 398 



212, 125 



4,558 
5.387 

(22) 
(22) 



10, 625 



222, 750 



Income 
and vic- 
tory tax 
on 1943 
income ' 
(item 8, 
Form 
1040 A) 

(57) 



59' 
505 
1, 383 
2,831 
5,349 
7,975 
10, 702 
12, 829 
12, 049 
11,560 



65. 242 



65, 242- 



Gross income classes 



(1) 



Taxable returns: 

UnderO.5 (est.) 

0.5 under 0.75 (est.).... 
0.75 under 1 (est.) 

1 underl.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 



Nontaxable returns: '2 

Under 0.5 (est.) 

0.5 under 0.75 (est.). 
0.75 under 1 (est.).. 
1 and over (est.) 

Total 



Heads of families — Continued 



Single women and married women not living with husbands 



Number 
of returns 



(58) 



50, 239 

151, 186 

188,512 

186, 165 

162, 671 

120, 902 

75, 945 

42, 961 

23, 828 

12, 677 



1, 014, 986 



Grand total... 1,074,292 



26, 498 

29, 905 

211,767 

21 1, 136 



59, 306 



Sources of income 



Salaries, 

wages, etc. 

(item 1, 

Form 

1040A) 



(59) 



34,119 
132, 279 
210,551 
253, 278 
260, 767 
223, 326 
159, 594 
101,007 
61,643 
35, 955 



1,472,519 



9,106 

16, 939 

1,496 

1,269 



28, 809 



1,501,328 



Divi- 
dends, 
interest, 
and an- 
nuities 
(item 2, 

Form 
1040A) 

(60) 



541 

1,248 

1,625 

1,543 

2,479 

2,598 

1,064 

591 

627 

357 



12,674 



16 
118 
33 



166 



Gross 
income 
(item 3, 
Form 
1040A) 
(col. 59-f- 
60) 



(61) 



34, 659 
133, 527 
212, 177 
254, 821 
263, 246 
225, 925 
160, 659 
101, 598 
62, 270 
36, 312 



1.48,5,193 



9,121 

17, 057 

1,529 

1,269 



28, 975 



Personal 
exemp- 
tion 3 



(62) 



60,287 

181,423 

226, 214 

223, 398 

195, 085 

145,082 

91,134 

51, 553 

28, 594 

15,212 



1,217,983 



31,798 

35, 886 

2,120 

1,363 



71, 167 



1, 289, 150 



Credit for 
depend- 
ents * 
(item 4, 
Form 
1040A) 



(63) 



13, 571 

34, 800 

40, 758 

35, 749 

35, 799 

25, 195 

18, 357 

9,846 

4,474 

2,395 



220. 944 



6,711 

7,879 

632 

407 



14, 629 



Income 
and vic- 
tory tax 
on 1943 
income "^ 
(item 8, 
Form 
1040A) 

(64) 



132 
1,197 
2,888 
5,769 
9,936 
12, 453 
11,006 
8,457 
6,007 
3,833 



61, 678 



61. 678 



For footnotes, see pp. 252-254. 



STATISTICS OF INCOME FOR 19 43, PART 1 



213 



Table 9. — Individual returns, 1943, Form IO4OA, 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 income and victory tax on 1943 income — 
Continued 
j[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13, 

106-114] 
[Gross income classes and money figures in thousands of dollars] 





Not heads of families 




Single men and married men not living with wives 




Number 
of returns 

(66) 


Sources of income 


Gross 
income 
(item 3, 

Form 

1040A) 

(col. 

66+67) 

(68) 


Personal 
exemp- 
tion 3 

(69) 


Credit for 
depend- 
ents* 
(item 4, 
Form 
1040A) 

(70) 




Gross income classes 
(1) 


Salaries, 

wages, 

etc. (item 

1, Form 
1040A) 

(66) 


Divi- 
dends, in- 
terest, 
and an- 
nuities 
(item 2, 

Form 
1040A) 

(67) 


Income 
and vic- 
tory tax 
on 1943 
income ' 
(item 8, 
Form 
1040A) 

(71) 


'Taxable retm-ns: 

Under 0.5 (est.) 
















0.6 under 0.76 (est.) — 
0.75 under 1 (est.) 

1 under 1.26 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.76 (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.) 


430, 667 
451, 326 
401, 792 
339, 346 
300, 376 
258, 001 
210, 580 
174, 896 
143, 086 
103, 412 


271, 783 
389, 857 
447, 865 
462, 113 
484, 169 
480, 094 
445, 061 
411,460 
371, 676 
294, 167 


3,132 
3,437 
2,883 
3,203 
1,930 
2,883 
1,514 
3,104 
3,206 
2,675 


274,915 
393, 294 
450, 748 
465, 316 
486, 100 
482, 977 
446, 675 
414, 554 
S74, 881 
296, 842 


215, 334 

225, 663 

200, 896 

169, 673 

150, 188 

129, 001 

105, 290 

87, 448 

71, 643 

61, 706 


6,949 
11,276 
11, 589 
11,895 
10, 643 
6,386 
7,634 
6,953 
6,355 
3,957 


7,305 
27, 888 
45, 490 
55, 774 
64,634 
69, 601 
67,353 
64, 811 
60, 397 
49, 749 


Total- 


2,813.482 


4, 068, 236 


27, 966 


4, 086, 202 


1, 406, 741 


82, 637 


513, 001 


Nontaxable returns: " 
Under 0.5 (est.) 


685, 536 

63, 721 

" 1, 262 

(22) 


160, 702 

33, 261 

1,078 

(22) 


1,682 
337 
38 

(22) 


152, 384 

33, 597 

1,116 

(22) 


342, 768 

31,861 

631 

(22) 


4,263 

5,194 

486 

(22) 




0.6 under 0.75 (est.) 




0.75 under 1 (est.) 




1 and over (est.) 




Total.. 


751, 276 


186, 798 


2,057 


187, 855 


375, 638 


10, 138 




Grand total 


3, 564. 758 


4, 244. 034 


30. 023 


4, 274. 057 


1, 782, 379 


92, 775 


513, 001 




Not heads of families— Continued 




Single women and married women not living with husbands 




Number 
of returns 

(72) 


Sources of income 


Gross 
income 
(item 3, 

Form 
1040A) 

(col. 
73+74) 

(75) 


Personal 
exemp- 
tion 3 

(76) 


Credit for 
depend- 
ents < 
(item 4, 
Form 
1040A) 

(77) 




'Gross income classes 
(1) 


Salaries, 
wages, 
etc. (item 
1, Form 
1040A) 

(73) 


Divi- 
dends, in- 
terest, 
and an- 
nuities 
(item 2, 

Form 
1040A) 

(74) 


Income 
and vic- 
tory tax- 
on 1943 
income ' 
(item 8, 
Form 
1040A) 

(78) 


Taxable returns: 
Under 0.6 (est.) 
















0.5 under 0.75 (est.).... 
0.75 under 1 (est.) 

1 under 1.26 (est.) 

1.25 under 1.5 (est.) 

1.5 under 1.75 (est.) 

1.75 under 2 (est.) 

2 under 2.26 (est.) 

2.25 under 2.5 (est.) 

2.6 under 2.76 (est.) 

2.75 under 3 (est.) 


598, 873 
805, 931 
847, 601 
711,440 
646, 700 
405, 078 
224, 665 
120, 901 
66, 789 
36, 801 


375, 471 
696, 970 
943, 442 
965, 302 
874, 883 
748, 318 
470, 412 
279, 153 
171, 829 
98, 281 


11,061 
9,005 
8,541 
8,327 
9,192 
7,444 
4,277 
6,627 
2,871 
4,168 


386, 632 
705, 976 
951, 983 
973, 628 
884, 076 
755, 762 
474, 690 
285, 780 
174, 699 
102, 449 


299, 437 

402, 966 

423, 801 

355, 720 

272, 860 

202, 539 

112, 333 

60, 451 

33, 395 

17, 901 


5,883 

17, 593 

16, 356 

10, 131 

7,729 

7,240 

3,461 

1,768 

1,762 

1,416 


10, 681 

51, 202 

97, 102 

118,643 

119,831 

109, 281 

72, 478 

45, 374 

28,443 

17,063 


Total 


4, 362, 779 


5, 624, 060 


71, 513 


5, 695, 572 


2, 181, 390 


73, 339 


670, 099 


Nontaxable returns: " 

Under 0.6 (est.) 

0.6 under 0.76 (est.) 

0.76 under 1 (est.) 

1 and over (est.) 


586, 106 
84, 919 

(22) 
(2.) 


182, 155 
43, 707 

(22) 
(22) 


1,764 
763 

(22) 
(22) 


183, 910 
44, 470 

(22) 
(22) 


293, 063 
42, 460 

(22) 
(22) 


6,510 
5,456 

(22) 
(2J) 










Total 


672, 034 


226, 752 


2,617 


229, 269 


336, 017 


12, 465 




Grand total 


5,034,813 1 6,860,812 


74. 030 


5. 924, 842 1 2, 517, 407 i 85. 803 


670, 099 



For footnotes, see pp. 262-254. 



214 



STATISTICS OF INCOME FOR 1943, PART 1 



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STATISTICS OF INCOME FOR 1943, PART 1 



215 



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STATISTICS OF INCOME FOR 1943, PART 1 



217 



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758454—50- 



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218 



STATISTICS OF INCOME FOR 1943, PART 1 



1— ' C^ CO ^ »C CD t^ 00 OS O '-< <N CC -^ lO CD t^ GO Oi O i-H C^ 



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rHCTCO ■^ lO to t-" 00 OS O .-I N C<5 •* "O to t~ 00 05 O rH N 



STATISTICS OF INCOME FOR 1943, PART 1 



219 



COTtfiOcDt-OOOsO^CMCO-^OCDI^OOOJQWCM 
dCMCMOICMCMCMCOCOCOCOCOCOCOCOCOCO'^'^'^ 


^ ^ 




1,757 

1,318 

1,024 

992 

738 

395 

1,987 

710 

161 


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to 


2,092 

1,666 

1,212 

1,134 

932 

445 

2,381 

877 

253 


i i 


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3,390 

2,365 

1,743 

1,644 

1,188 

587 

2,866 

950 

206 


to »ra 




50 CO t^ Cq ■* to -Jf to rH ! 1 1 I 1 1 1 ! ! ! 1 


00 i-H 

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05 


1,097 
972 
785 
752 
599 
254 
373 
234 
514 
439 
510 


(N 00 

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1,243 
1,276 
858 
843 
1, 234 
257 
540 
247 
849 
502 
788 


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03 


2,121 

1,782 

1,256 

1,252 

924 

376 

532 

306 

647 

.531 

606 


to" 

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aiCOO:t^,-i^ir5<NCO(MC^ 1 1 1 1 I 1 'i 1 1 
■^CO^rHi-l iiriiiJii 


161,787 
234 


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3,956 

3,107 

2,520 

1,805 

1,783 

1,346 

3,287 

1,255 

488 

487 

308 

357 

" '486" 


K CO 

to 00 


s 


4,981 

3, 874 

3,121 

2,304 

2,024 

1, 6.32 

3,909 

1,836 

604 

513 

353 

476 




CD 
CM 


7,742 

5,570 

4,243 

2,965 

2,794 

2,074 

4,718 

1,688 

652 

776 

359 

412 

855" 


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40 under 50 

60 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, individual returns 
with net income. 
Taxable fiduciary returns with net 
income. 

Total, returns with net 
income. 


eo-^»ocot^ooo»o,-*c<»co-.*<":)tot>-oooso-HC^ 
MCie<iNC^o»e^cococococoeocoeococo-<j<^'>j" 


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STATISTICS OF INCOME FOR 194 3, PART 1 



221 



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222 



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STATISTICS OF INCOME FOR 1943, PART 1 



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STATISTICS OF INCOME FOR 1943, PART I 






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STATISTICS OF INCOME FOR 1943, PART 1 



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STATISTICS OF INCOME FOR 1943, PART 1 









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STATISTICS OF INCOME FOR 1943, PART 1 



237 



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238 



STATISTICS OF INCOME FOR 194 3, PART 1 









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lO CD of »C N O C^hJ',-H~i>riO tJ^tt'cO CO C^"cO C^OO Ttn'-^cJ 

»0 CO 00 1-H >0 CO t- C<l I-' 



COt^C^ »OCOCO'CC^t--OOl--.— ((Mt— iCOiOO-— I'-f-^f^Oi-t 

I>.|>-f— I 0<>ir^OI-COt--OiTH<Nior--C^CO^'t^cDiC''^CD 



-fj< CO '^ <M CO CO ^ CO CM r 
00 01 CO O) CO (N CM 



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.ss^ 



f-iCMcO Tt*iC>cOr^OOOiOi-<<MCOTj<OCDI>.QOOlO ;-;£!( 



STATISTICS OF INCOME FOR 1943, PART 1 



24 ri 



-^ lO CO h* 00 3i O rH IM CO *t< »0 CO r- op 05 O >-< (N CO Tt< 

C^C'4(M(M<NCSCOCOCOCOCOCOCOCOCOCO-^'^Tt' rff rt^ 



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ocot^r^t^-i-TfO'^Oiocooi 



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HCNOr-ICDt^r-(i-IOCOt--OCO 



"** CO CO C^ (M lO ( 



■rt^OiClOCT)'-^'^CO.-ICO'<*'COO^^ 
.OOOtOCOQO(MOt--CO'-HCOCDl^ 
C10COl>-COOO<:0»OuO'^00000 
t-' lO Tf5' (N CS' CO CS •-^ r^ 1-H 



TH0000CO00t^'Ot^C<»Tt<C^C<li— t 
CO t^ *0 CO (N O "-< 



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*0 t-- t-- 00 Oi i> ■■ 

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0> CO (N C^ CO <M (M 



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t-ft^OOOUOTtHt^CO 



cocooiosos-rficot^ 

COOSOOOt>-I>OOCO 



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.oocsi— ia5»OiOooco 

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246 



STATISTICS OF INCOME FOR 1943, PART 1 






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'—I ai^c<ii-(C^oa5b-i-HTt<owcoo5opTt*wt^Got^ 

> -# t-- -Tt* O Tf ■»:*< 00 OO 00 O t^ lO OO O C^ C^l Ol t^ OO -^ CO 



O '<?' (M 

C^ t^ o 

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i^t^c^-— iOtot^cooo»ocoa5--oocot^'rftcoi'^ 

C^CCOO^r-TfOOTPCOr-HOOflCCOcDCOiOOSOSOi 



.iOiOOOI>-COC^i-<F-(i— 1^ 



r-^ o o CO cc CD o o i>- CO r- -^ CO f-H 00 05 T-H Tf 00 o lO o: i~* 

coos CO 



H(MCD(NOOOOO-#t^Tt"^r^-^"5T}*COt^CO(NC^ 
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CO "* CO 

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u:)t--r^c^icoi— (iMi-*ooi-HOiC^iocO(Ma5oocO"or~- 



COi— tCO !lO"rt*OiI^l^r--CDcD'— t.— tCCOOi-HCOTfOOOlOiO 

COOOrt^ i-H0iOCD0:C00iC^i— "COOOiM-^^r-CDOCOiOiO 

Tt^ r- 00 t^ (N CO t-- ^ CO ooi o t^ CO cou^ -rf CO ooo ^ ^ o 

CO^ ^O0'!y0^r~Xr^ r-^ {M'T-n'r-TcsTi-r 



I T*H O O »0 CO .-HTt^ C 



3 O CO Tf en CO *C (M 



CDCO-^ O00C0t^C0^0t-iO05l^C^Q0O'-HCqc000C0*0l0 

(Mr^(M csco^coco-^osoooco-^or-co'-teocncooo'^t* 
i-Tt-^co oo"ofc^'oco odTt*"co coc^'cN'csT^^'rH uf coc^^cocsT 



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oiOT-(t^<:n^t^*ococ^c5^r-i 



i-H CO<N 1— ( CO CO<M 



(NOOO o<Nt--coai-rtHcooocooooi:^cocDooocowos-^ 



t^OcO t^ Tt* »0 (M (M lO t^ (N C 



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u^ CO (M Oi O-^ OOC^ OCO Tj^ lO t-OO CO r-i 00 -^ 00 O O^ 00 

cooi-rj* i-H'trTc^'^oTco ooTodt^ cd"co coo lo .-ToO'Tjr^cD" 



C^ <0 »0 r-H i-H t-H 



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3f— lO ■'fi— (.— icOCO^OoOOOCDOOOOt— C<IOC^00»OO5CD 
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K t-- O lO CO CO O t- C5 C^ CO »0 CO 0» T-H ^O O t~* CO Ci »-i -^ CO 

■Tj^'cN'orr lOCsTc^TocsTio co'i-To oT 00 00 r^r^ccT CD wi>rcd"Q" 

— ' .... W N I— I C^ N 



coi:^cO(N<-*r-(T-ii-i 



lO CO OO O i— ' 00 "^ CO "^ -^ C^ i-* t^ O -^ 03 O (N C^ 00 Oi lO C^i 

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CO 00 »Ci -rt^ CO »■ 

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00 "^ CO CO O CO t-t OS Ol CD lO .-I O) TP o i^ -^ c 



or- —I »o oooL 



CO-^CO diOCO-— lC<|i-H 



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i-t(NCQ TjliOc0t^0005Oi-l(NC0'*"0C0t>-0005O;^N 



Swc3cS 



STATISTICS OF INCOME FOR 1943, PART 1 



247 



■*jHiCcDt^0Q0iOi-I.Mi?0*tHl0cDt^0001OT-<M 

cnM(N<Ncq(Mco(rococococococococOTj*TPTt^ 


5 3: 




tP lO h^ .-( CO 00 lO (M »0 1 I p 1 1 1 1 1 1 1 
Gr.CO(MCDCOTt*00OS'-i 1 t 1 > 1 ) 1 1 t 1 
^ C^ (M t-( rH ^ Tj. ^ C^^ . 1 . 1 . 1 1 I 1 1 


1 ^ 

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CO 

3 

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giigsie^g N N N N N 


CO Tf 
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1^ 

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00 CO 


o 

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ii^«ss5S§ N i 1 N N N 


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1,254 
1,098 
379 
669 
97 
800 
477 
210 
263 


CO OS 
CO 00 


CO 

lO" 


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Tt< 

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00 


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00 ^ (N OS w:i rH CD "^ (MOO f^OO O t^ 1)111 


O CD 
^ O 
(M '-i 

CO t>^ 


CO 


rt r~rcOTli'"T)H-cv3 00''Tl''(NcdcO(N (N'oT i i i i i 


14, 254 
8,521 
7,517 
5,786 
5,363 

19, 872 

10, 538 
6,082 
2,558 
4,189 
4,306 
3.059 
2,092 

10, 876 


g g 


00 
CO 


loSt^MS(NiooO.-l01COOrt>0 'i 1 1 1 1 
CC (N (N 00 Oi -^ "-.^ --11^ CD O (N O t^ i i i i i 


>0 (M 

CO —1 

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CO 


CO 

>o 
CO 
CO" 


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IMrt rt rt rt ,-H 1 1 1 1 1 


CCO500 CO -^O t-l 00 O CO cc t^ »o ^ 1 1 1 1 1 
OS 00 CO Oi t^ CD t^ (N i-l i-IT-H t-H 1 1 1 1 J 
CO i-H 1— 1 T-H 1 1 1 1 1 


i § 

CO*" CO 


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8 


50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 150 

160 under 200 

200 under 250 

260 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, individual returns 
with net income. 
Taxable fiduciary returns with net in- 
come. 

Total, returns with net in- 
come. 


S;icicotr~oo050-HiMco'*iotoi^ooo50i-ies 

C^NNCSINC^CCCOCOCOeOCOCOCOCOCO'^'^^ 


s ^ 


^ 1 



248 



STATISTICS OF INCOME FOR 19 43, PART 1 



«1 



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iCOC-^tCGOt^Ci-^'^-— "OiOOst-OO-^r— OQO 



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CCC^NO^ 



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05C0OTt<i— 'CZ)t--OOOr-ir-OCOrt<cOrt<t--cO 

t~C0O-*cC>(N00t0C0C0CDO'-<O»Oi0-^Or-4 
Ot--»O^CMr-ii-iC0C0OCiai'«J<00t^»^Tt<O'^ 

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i-H CO ic co^r-Tod CD lo ■^a^Tj^'cc CO cc c<roi"ai"t^co oT 



i-H rJH TT" f-H 



a3(Moooi'-HcO'~-<Oi'^oicoiooocn'— toooco 
'<*^oooiOioocooa>oscocoiOr-(0^aj*ooiM 
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C<J ^ CO C>^ O O t--' CO lO ^ Tt^ CC CO CO CC --T" 00 i>^ o" 



c^i to o cs ^ 



■< Oi '-' O O -^ ^ "^ O O t-- iO CO 1^ Oi Oi <— ' -^ »0 CO 00 CO 
■< CO ^ Ci 1— 1 ^ CO Oi OS lO CO Oi O CO CO CO CO .-' (M (M (M lO 
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< CO t^ CO o -^ c 



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(M'-i 



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oicor^^Or-tco-^'Oait^cocooooooocoiocD 
1-H 00 t^ccT'^ccJrjH CO (m"(>i o4"ci"<N ^T-TodcD ''^CCT 



lO o (M lo OS OS CO CO CO CO oi CO cq 00 oi b- 00 c^ r- OS CO »o 

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CO CD CO O CD O O lO •— I CO CO »0 CO OS 00 "* CO (N OS t— t>- O 

c4"cD 00 c^o ■"Ti-Tcc 00 torPcocotN c^c^c^c^'oTiCiooo 



cDr--.os osooococooi--(Mr--cDooos»ocooooococor^ 

OOO^CO T— (iOt^l>-0SC0CDC00000C0u0cD00-^Oi~iC^0P 

COOiCA ir; CO t^ 00 O OS CO ^ O 00 t^ iM lO CD lO CO --H OS "^ 

CO -^co o oToo CO oT CO ^-^co"w OS oT iCccT CO lot-^To"^ 



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-^ CD OJ CO OS CO CO CO CD <M OS 00 CD '^ ''^^ ^ I^- Tt^ -^ 



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T-* C^ CC -^ »00 t^ CX305 O ^ C^« ■* kCCO l^ OOOi o^c 



STATISTICS OF INCOME FOR 1943, PART 1 



249 





CO 


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250 



STATISTICS OF INCOME FOR 1943, PART 1 






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STATISTICS OF INCOME FOR 194 3, PART 1 



251 



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252 



STATISTICS OF INCOME FOR 19 43, PART 1 



Footnotes for basic tables 1-11, pp. 124-251 
(Facsimiles of return forms, to which references are made, appear on pp. 368-396) 



1 The net income used for classification of, and 
tabulated for, taxable fiduciary returns is the income 
tax net income taxable to the fiduciary, that is, after 
the deduction for the amount distributable to bene- 
ficiaries and without regard to the victory tax net in- 
come. Data for taxable fiduciary returns include 
data for estates and trusts filed (improperly) on 
Form 1040, which have income taxable to the fidu- 
ciary. In tabulating data from these returns filed 
(improperly) on Form 1040, an adjustment is made 
whereby the "Amount distributable to beneficiaries" 
(if any) is removed from deductions and tabulated as 
such in tables 4 and 4-B. 

2 Net income is the sum of (1) Income tax net in- 
come on Form:i040, (2) gross income on Form 1040A, 
and (3) in tables includmg fiduciary returns. Form 
1041, the income tax net income taxable to the fidu- 
ciary. 

3 The personal exemption allowed the head of a 
family and a married person living with husband or 
wife for the entire year is $1,200 and that of a single 
person, a married person not living with husband or 
wife, or an estate is $500. A trust is allowed, in lieu 
of personal exemption, a credit of $100, against net 
income. The personal exemption tabulated for 
individual retm-ns. Form 1040A, is ascertained from 
the taxpayer's marital status which is indicated on 
the return. 

< The credit for each dependent is $350 if Form 1040 is 
filed, or $385 if Form 1040A is filed. However, in the 
case of a taxpayer who is head of a family only by 
reason of one or more dependents for whom he would 
be entitled to credit, the credit is allowed for each 
of such dependents except one. 

5 Earned income credit is 10 percent of earned net 
income (not to exceed $14,000) or 10 percent of net 
income, whichever is smaller. The credit tabulated 
for the optional returns, Form 1040A, is estimated at 
9.4 percent of gross income (equivalent to 10 percent 
of the income after deductions aggregating 6 percent 
of gross income) . 

6 The total income and victory tax reported on in- 
dividual returns for 1943 is the tax resulting from the 
merging of the 1942 and 1943 tax liabilities under the 
Current Tax Payment Act of 1943. It is the aggre- 
gate of (1) the Income and victory tax on 1943 income 
less credits for tax paid at source on tax-tree covenant 
bond interest and for tax paid to foreign countries 
or United States possessions, (2) the amount by 
which the 1943 tax is increased to equal the 1942 tax 
liability, on returns showing a smaller tax (or no 
tax) for 1943 prior to such adjustment, and (3) the 
unforgiven portion of the 1942 or 1943 tax, which- 
ever is smaller. In tables containmg composite 
data for individual and fiduciary returns, total 
income and victory tax includes also the income and 
victory tax on 1943 income from fiduciary returns. 

' Income and victory tax on 1943 income is the tax 
computed on the income reported for 1943 and in- 
cludes either normal tax and surtax (or optional tax 
paid in lieu thereof) or the alternative tax, and net 
victory tax, after deducting the tax credits relating 
to income tax paid at source on tax-free covenant 
bond interest and to income tax paid to a foreign 
country or United States possession. For individual 
returns, the tax computed on 1943 income is without 
regard to the comparison with the 1942 tax liability as 
provided under the Current Tax Payment Act of 
1943; and, therefore, does not include the tax adjust- 
ments necessary for the merging of the 1942 and 1943 
tax liabilities. This tax on 1943 income is conceptu- 
ally comparable with the total tax tabulated in last 
year's report; except that the 1943 tax includes the 
victory tax and the two tax credits are deducted. 

8 Normal tax and surtax are reported on (1) re- 
turns without sales or exchanges of capital assets, 
(2) returns with a net loss from such sales, and (3) 
returns with a net gain from sales or exchanges of 
capital assets, unless the alternative tax is imposed. 

(Footnotes continued on p. 253) 



The optional returns, on which optional tax is paid 
in lieu of normal tax and surtax, and returns showing 
only a net victory tax are tabulated imder returns 
with normal tax and surtax in Part I only of this 
table, so that taxes for all returns may be presented. 

" Alternative tax is reported on returns showing an 
excess of net long-term capital gain over net short- 
term capital loss, but only if such tax is less than the 
sum of normal tax and surtax computed on net in- 
come which includes the net gain from sales or ex- 
changes of capital assets. 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. 

'" 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, does not 
provide for reporting the amount of net income. 
Gross income is tabulated both as total income and 
as net income. 

u Returns with no net income are those on which 
total deductions (plus, on taxable fiduciary returns, 
the amount distributable to beneficiaries) equal or 
exceed total income, regardless of the amount of 
victory tax net income or victory tax liability. 

'2 Nontaxable returns with net income are: Form 
1040 on which personal exemption, credit for depend- 
ents, and earned income credit exceed income tax net 
income and there is no victory tax; Form 1040A on 
which credit for dependents reduces gross income to 
an amount shown as nontaxable in the optional tax 
table and there is no victory tax liability. 

13 Less than $500. 

'« Deficit. 

16 Income less deficit. 

16 Not available. 

1' This class includes a negligible number of non- 
taxable returns with net income over $1,250. 

18 Less than 0.005 percent. 

19 Not computed. 

2" An unequal number of separate returns is the re- 
sult of (1) certain cases in which insufficient data 
make it impossible to identify the returns as separate 
returns, (2) estimating the data from samples, and 
(3) deferment of filing returns by members of the 
armed forces. The community property returns are 
not included in the separate returns of husbands and 
wives. An explanation of community property 
returns is given on p. 61. 

21 Number of returns is subject to maximum sam- 
pling variation of 25 to 100 percent, depending on the 
number in the cell. For description of sample, see 
pp. 106-114. 

2= Number of returns is subject to sampling vari- 
ation of more than 100 percent. The number of 
returns and associated money amounts are not 
shown separately since they are considered too un- 
reliable for general use; however, they are included 
in the totals. For description of sample, see pp. 10&- 
114. 

23 Dividends 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 all dividends received through part- 
nerships and fiduciaries. 



2* Interest received or accrued from Government 
bonds is the net amount after deducting the amortiz- 
able bond premium for the taxable year where the 
taxpayer elects to report on that basis; but, unlike 
last year, the interest on corporation bonds is the 
amount before the deduction for amortizable bond 
premium, which is reported in other deductions. 



STATISTICS OF INCOME FOR 19 43, PART 1 



253 



Footnote!^ for basic tables 1-11, pp. 124-251 — Continued 
(Facsimiles of return forms, to which references are made, appear on pp. 308-396) 



2* Partially tax-exempt interest is that received on 
certain Government oblisations issued prior to Mar. 
1, 1941, namely, United States savings bonds and 
Treasury bonds owned in excess of S.I.OOO and obli- 
gations of instrumentalities of the United States 
other than Federal land banks, Federal intermediate 
credit banks, or joint stock land banlcs, and unlike 
last year, includes dividends on share accounts in 
Federal savings and loan associations issued prior to 
Mar. 28, 1942, which are also partially tax-exempt. 
The amount reported includes such interest and divi- 
dends received through jiartnerships and fiduciaries, 
and it is not subject to normal tax or victory tax. 

26 Taxable interest on Government obligations is 
that received on Treasury notes issued on or after 
Dec. 1, 1940; United States savings bonds and other 
obligations of the United States or any instrumen- 
tality thereof issued on or after Mar. 1, 1941. The 
amount reported excludes such interest received 
through partnerships and fiduciaries. 

2' Net gain from sales of capital assets is the amount 
taken into account in computing net income whether 
or not the alternative tax is imposed. It is a com- 
bination of net short- and long-term capital gain and 
loss; also the net capital loss carried over fi'om 1942 
has been deducted. Net gain from such sales in- 
cludes worthless stocks, worthless bonds if they are 
capital assets, nonbusiness bad debts, certain dis- 
tributions from employees' trust plans, and each 
participant's share of net short- and long-term capital 
gain and loss to be taken into account from partner- 
ships and common trust funds. Net gain from sales 
of capital assets is not subject to victory tax. 

28 Net gain or loss from the sales of property other 
than capital assets is that from the sales of (1) proper- 
ty used in trade or business of a character which is 
subject to the allowance for depreciation, (2) obliga- 
tions of the United States or any of its possessions, a 
State or Territory or any political subdivision thereof, 
or the District of Columbia, issued on or after Mar. 
1, 1941, on a discount basis and payable without 
interest at a fixed maturity date not exceeding one 
year from date of issue, and (3) real property used in 
trade or business. 

29 Rents and royalties (profits), tabulated under 
sources of income, are the profits reported; the re- 
ported losses are included in other deductions. 

30 Business profit or loss from business or profession 
(sole proprietorship) is for the current year. (Net 
operating loss deduction is reported in other deduc- 
tions.) 

31 Partnership profit or loss, as reported on the 
income tax return of the partner, excludes (1) par- 
tially 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 re- 
spective source of income or deduction, and (3) 
dividends on share accounts in Federal savings and 
loan associations issued prior to Mar. 28, 1942, re- 
ported in the schedule for interest on Government 
obligations. In computing partnership profit or loss, 
charitable contributions are not deductible nor is the 
net operating loss deduction allowed. However, the 
pro rata shares of contributions, and of prior year 
income and losses of the partnership are taken into 
account by each partner in determining his own con- 
tributions and net operating loss deduction. 

S2 Income from fiduciaries, as reported on the in- 
come tax return of the beneficiary, excludes partially 
tax-exempt interest on Government obligations and 
dividends on share accounts in Federal savings and 
loan associations issued prior to Mar. 28, 1942, both 
of which are reported in the schedule for interest on 
Government obligations. The net operating loss 
deduction is allowed to estates and trusts, and is 
deducted in computing the income to be distributed. 

83 Other income includes alimony received, earn- 
ings of minors, prizes, sweepstakes, gambling profits, 



etc. The amount of dividends, interest, and an- 
nuities re|)orted in one sum on individual returns, 
Form 1040A, is tabulated as other income. 

S'l Net loss from sales of capital assets is the amount 
reported as a deduction. It is the result of combin- 
ing net short- and long-term capital gain and loss and 
the net capital loss carried over from 1942, the deduc- 
tion, however, is limited to the amount of net loss, or 
to the not income (computed witliout regard to capi- 
tal gains and losses), or to $1,000, whichever is small- 
est. Loss from sales of capital assets includes worth- 
less stocks, worthless bonds if they are capital assets, 
nonbusiness bad debts, certain distributions from 
employee's trust plans, and each participant's share 
of net short- and long-term capital gain and loss to be 
taken into account from partnerships and common 
trust funds. Net loss from sales of capital assets is 
not deductible in computing the victory tax. 

35 Contributions include the taxpayer's share of 
charitable contributions made by a partnership of 
which he is a member. The allowable amount is 
limited to 15 percent of net income computed with- 
out this deduction or the deduction for medical, 
dental, etc., expenses. 

36 Deductions for interest, taxes, and losses from 
fire, storm, shipwreck, etc., or theft exclude amounts 
reported in schedules for (1) rents and royalties and 
(2) business or profession. 

3' Losses from fire, storm, shipwreck, war, or other 
casualty, or from theft not compensated for by insur- 
ance or otherwise, reported on individual returns. 
Form 1040. 

38 Medical, dental, etc., expenses paid for care oi 
taxpayer, his spouse and dependents, not compen- 
sated for by insurance or otherwise, which exceed 5 
percent of the net income computed without the 
deduction. Maximum deduction is $2,500 on the 
return for husband and wife or for the head of a 
family; $1,250 for all other individuals. ' 

39 Other deductions include certain bad debts, net 
operating loss deduction, amortizable bond premium 
on corporation bonds, expenses incurred for the man- 
agement and maintenance of property held for the 
production of taxable income, the net loss from rent 
and royalties reported in sources of income, as well 
as alimony paid reported on individual returns, and 
losses from fire, storm, shipwreck, etc., reported ou 
fiduciary returns. 

*o Included in other income. 

<i Balance income (item 15, p. 1, Form 1041) is 
income before the deduction for the amount dis- 
tributable to beneficiaries and is the excess of total 
income over total deductions (items 10 and 14, 
respectively, p. 1, Form 1041). 

« Short-term applies to gains and losses from the 
sales and exchanges of capital assets held not more 
than six months; and long-term applies to gains and 
losses from the sales of such assets held more than 
six months. 

<3 Net capital loss carried over from 1942 and 
treated as short-term loss is the excess of the net loss 
from sales or exchanges of capital assets over $1,000 
or the net income for 1942 computed without regard 
to capital gains and losses, whichever is smaller. 

« Interest, received or accrued on Government 
obligations tabulated in this table, is that reported 
in the schedule for interest and ownership of Govern- 
ment obligations. The interest selected for tabula- 
tion is the amount before the deduction for amortiza- 
tion of bond premium, even though the taxpayer 
may have elected to reduce his interest by such 
amortization for income tax purposes. Interest in 
this table cannot be reconciled with that reported as 
a source of income (see p. 97). 

«« The partially tax-exempt interest on United 
States savings bonds and Treasury bonds issued 



(Footnotes continued on p. 264) 



254 



STATISTICS OF INCOME FOR 19 43, PART I 



Footnotes for basic tables 1-11, pp. 124-251 — Continued 
(Facsimiles of return forms, to which references are made, appear on pp. 368-396) 



prior to Mar. 1, 1941, includes wholly tax-exempt 
interest on a principal amount not in excess of $5,000. 
Interest received on the principal amount in excess 
of $5,000, which is subject only to surtax, is reported 
as a source of income; however, the amortizable 
bond premium may be deducted, at the election of 
the taxpayer, from the interest before including it in 
total income. 

<6 The partially tax-exempt interest on obligations 
of instrumentalities of the United States issued 
prior to Mar. 1, 1941, other than Federal land banks, 
Federal intermediate credit banks, or joint stock 
land banks, is subject to surtax. Such interest is 
reported as a source of income; however, the amortiz- 
able bond premium may be deducted, at the election 



of the taxpayer, from the interest before including it 
in total income. 

<' Includes Alaska. 

<8 Number of returns in cell is subject to maximum 
sampling variation of 20 percent to 35 percent. For 
description of sample, see pp. 114-115. 

*' Joint returns of husbands and wives are con- 
sidered to have one income when a specific exemption 
of $624 is claimed against the victory tax net income; 
and, when specific e.xemption of more than .$624 is 
claimed, joint returns are considered to have income 
for both husband and wife. 

5» Includes a negligible number of nontaxable returns 
with net income of $2,000 or more. 



HISTORICAL TABLES 



COMPOSITE DATA FOR INDIVIDUAL RETURNS AND 
TAXABLE FIDUCIARY RETURNS 

12. Number of returns, net income, tax, and tax credits, 1913-43. 

13. Number of returns, net income, tax, and effective tax rate, by 

net income classes, 1914-43. 

14. Sources of income, deductions, and net income or deficit, 1916-43. 

1 5. Number of returns, net income, and total tax, by States, 1 934-43. 



255 



256 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 12. — Individual returns and taxable fiduciary returns, with net income,. 
1913-43: Number of returns, net income, tax before tax credits, tax credits, and 
tax; and individ^ial returns with no net income, 1928-43: Number of returns and 
deficit 

[Money figures in thousands of dollars] 





Individual returns and taxable fiduciary returns, with net income i 




Number of returns 


Net 
income ' 


Tax before tax credits 3 


Year 


Total 


Taxable 


Non- 
taxable 


Percent of 
total 


Normal 
tax 


Surtax 


Optional 
tax* 




Tax- 
able 


Non- 
tax- 
able 


1913 10... 


357, 598 

357, 515 

336, 652 

437, 036 

3, 472, 890 

4, 425, 114 

5,332,760 

7, 259, 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 
r43, 602, 456 










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 

1! 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 

12 11,655,909 
11, 008, 638 
12, 796, 802 
14, 909, 812 
19, 240, 110 
21, 238, 574 
18,897,374 
23, 191, 871 
36, 588, 546 
58, 868, 025 
78, 889, 362 
99, 585, 627 


12, 729 

16, 559 

23, 996 

51,441 

156,897 

476, 433 

468, 105 

478, 250 

308, 059 

355, 410 

12 13 378,388 

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 

388,950 

556, 019 

1,445,042 

2, 033, 784 


15, 525 
24, 487 
43, 948 
121,946 
433, 346 
651, 289 
801, 525 
596, 804 
411,327 
474, 581 
12 13 464,918 
437, 541 
432, 853 
448, 330 
511,731 
688, 825 
582,393 
316,816 
186, 078 
239, 232 
244, 307 
388, 139 
504, 625 
883, 820 
807, 019 
258, 209 
313, 518 
435,331 
1, 927, 715 
5, 720, 130 
7, 464, 261 




1914 












1915 












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, 063 
2, 458, 049 
2, 037, 645 
1, 525, 546 
1, 936, 095 
1, 747, 740 
1, 795, 920 
2,110,890 
2, 861, 108 
3,371,443 
3, 048, 545 
3, 959, 297 
7, 504, 649 
17, 587, 471 
27, 718. 534 
40, 318, 602 


74, 066 
765, 656 
1,032,251 
1,101,579 
1,741.634 
3, 072, 191 
3, 106, 232 
3, 428, 200 
2, 880, 090 
1, 669, 885 
1,667,102 
1, 660, 606 
1, 547, 788 

1, 586, 278 
1,669,864 
1,700,378 
1,941, ,335 
1, 975, 818 

2, 298, 500 
2, 464, 122 
2, 652, 391 
2, 978, 705 
3, 155, 112 

3, 673, 902 
7, 160, 813 
8, 267, 502 
8, 819, 059 
3, 283, 854 


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 
92 


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 
8 




1917 




1918 




1919 




1920 




1921 




1922 




1923 




1924 




1925 




1926 




1927 




1928 




1929 




1930 




1931 




1932 




1933 




1934 




1935 




1936 




1937 




1938 




1939 




1940 




1941--... 
1942 

1943 


328, 479 
1,317,947 
1,823,396 























For footnotes, see pp. 284-287. 



STATISTICS OF INCOME FOR 19 43, PART 1 



257 



Table 12. — Individual returns and taxable fiduciary returns, with net income, 
1913-43: Number of returns, net income, tax before tax credits, tax credits, and 
tax; and individual returns with no net income, 1928-43: Number of returns and 
deficit — Continued 

[Money figures in thousaniLs of dollars] 





Individual returns and taxable fiduciary returns, with net income i— Con. 


Individual returns 

with no net 

income » 


Year 


Tax before tax credits 3— Con. 


Tax credits 


Tax 8 


Num- 
ber of 
returns 




Alterna- 
tive tax « 


12V2 per- 
cent tax 
on capital 
net gain 


Total 


25 per- 
cent of 
tax on 
earned 
net in- 
come ' 


121-i per- 
cent on 
capital 
net loss 


Total 


Deficit 


1913 i"- 






28, 254 

41, 046 

67, 944 

173,387 

11 795, 381 

1, 127, 722 

1, 269, 630 

1, 075, 054 

719,387 

861,057 

12 13882, 222 

743, 939 

766, 784 

761, 440 

861, 582 

1, 204, 170 

1, 029, 379 

511,713 

287, 803 

401, 878 

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 

14,606,821 








28, 254 

41,046 

67, 944 

173, 387 

11 795, 381 

1, 127, 722 

1, 269, 630 

1, 075, 054 

719, 387 

861, 057 

«n 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 

18 8, 926, 712 

17 14, 590, 018 

19 17, 145, 912 






1914 
















1915 
















1916 












^ 




1917 .. 
















1918 
















1919 
















1920 
















1921... . 
















1922 




31, 066 
13 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 

216, 738 


499, 213 


1929 




1, 025, 130 


1930 




1, 539, 452 


1931.... 




1, 936, 878 


1932 




1, 480, 922 


1933-.... 




1, 141, 331 


1934 




412, 859 


















Defense 
tax, or 
victory 

tax 6 


Credits 
for 

foreign 
tax paid 
and tax 
paid at 

source 




1936 






286, 632 


1937 






308, 518 


1938 


279, 522 
328, 832 
543, 772 

1, 094, 587 
443, 593 

f 971,266 




354, 156 


1939.... 




284, 327 


1940 


128,350 
1,160 




311,385 


1941 




292, 023 


1942 




198, 598 


1943 


2,314,115 


16, 803 


16, 803 


226, 346 





















For footnotes, see pp. 284-287. 



258 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 13. — Individual returns and taxable fiduciary returns, with net income, by net 
income classes: Number of returns, 1914-43; net income, tax, and effective tax rate^ 
1916-43; also aggregate for individual returns with no net income, 1928-43 
[Net income classes and money figures in thousands of dollars] 



Net income classes 


Number of returns i 




1914 


1915 


1916 19 


1917 


1918 


1919 


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














1 under 2 








1, 640, 758 

838, 707 

560, 763 

270, 666 

112, 502 

30, 391 

12, 439 

3, 302 

2,347 

559 

315 

141 


1,516,938 

1, 496, 878 

932, 336 

319, 356 

116, 569 

28, 542 

9,996 

2,358 

1,514 

382 

178 

67 


1,924,872' 


2 under 3 








1, 569, 741 


3 under 5 


149, 279 

127, 448 

58, 603 

14, 676 

5,161 

1,189 

769 

216 

114 

60 


127, 994 

120, 402 

60, 284 

17, 301 

6,847 

1,793 

1,326 

376 

209 

120 


157, 149 

150, 553 

80, 880 

23, 734 

10, 452 

2,900 

2, 437 

714 

370 

206 


1, 180, 488 


5 under 10 _ 


438, 851 


10 under 25 


162, 485 


25 under 50... 


37, 477 


sounder 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 re- 
turns, with net income- 


357, 515 


336, 652 


429, 401 


3, 472, 890 


4, 425, 114 


5, 332, 760 


Net income classes 


Number of returns i 




1920 


1921 


1922 


1923 


1924 


1925 


Individual returns and taxable 
fiduciary returns, with net 
income: i 
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 


1 Tinder 2 


2, 671, 950 

2, 569, 316 

1,337,116 

455, 442 

171, 830 

38, 548 

12, 093 

2,191 

1,063 

239 

123 

33 


1, 071, 992 


2 under 3 


842, 528 


3 under 5 


1, 327, 683 


5 under 10 


503, 652 


10 under 25 


236, 779 


25 under 50 . .. 


59, 721 


50imder 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 


2or 


Total individual and 
taxable fiduciary re- 
turns, with net income. 


7, 259, 944 


6, 662, 176 


6, 787, 481 


7, 698, 321 


7, 369, 788 


4,171,051 


Net income classes 






Nmnber o 


' returns i 








1926 


1927 


1928 


1929 


1930 


1931 


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


119,513 

1, 045, 519 

837, 792 

1, 240, 400 

560, 549 

246, 730 

57, 487 

20, 520 

4,724 

3,267 

892 

468 

231 


126, 745 

996, 098 

855, 762 

1, 209, 345 

567, 700 

252, 079 

60, 123 

22, 573 

5,261 

3,873 

1,141 

557 

290 


111, 123 

918, 447 

837, 781 

1, 192, 613 

628, 766 

270, 889 

68, 048 

27, 207 

7,049 

5,678 

1,756 

983 

511 


126, 172 

903, 082 

810, 347 

1, 172, 655 

658, 039 

271, 454 

63, 689 

24, 073 

6,376 

5,310 

1,641 

976 

513 


150, 000 

909, 155 

767, 684 

1, 070, 239 

550, 977 

198, 762 

40, 845 

13, 645 

3,111 

2,071 

552 

318 

150 


185, 391 


1 under 2 ... 


862, 153 


2 under 3 


675, 019 


3 under 5 . . 


912, 630' 


5 under 10 


417, 655 


10 under 25 


137, 754 


25 under 50 


24, 308 


sounder 100... 


7,830 


lOOimder 150 


1,634 


150imder300 


1,056 


300 under 500 


268 


500 under 1,000 


149 


1,000 and over.... 


77 


Total individual and 
taxable fiduciary re- 
turns, with net income. 
Individual returns with no 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, 924 
184, 58a 


Grand total . . 


4,138,092 


4, 101, 547 


4, 143, 680 


4, 136, 872 


3, 852, 376 


3, 410, 507 







For footnotes, see pp. 284-287. 



STATISTICS OF INCOME FOR 19 43, PART 1 



259 



Table 13. — 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, 
1916-43; also aggregate for individual returns with no net income, 1928-43 — Con. 

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



Net income classes 


Number of returns • 


1932 


1933 


1934 


1935 


1936 


1937 


Individual returns and taxable 
fiduciary 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, 145 


1 under 2 - 


2, 524, 763 




1, 571, 996 


3 under 5 

Sunder 10 -- 

10 under 25 .. . . - -- 


1, 251, 213 
471, 171 
178, 446 


25 under 50 .- 


38, 948 


50 under 100 - - - 


12, 318 


100 under 150 - 


2,269 


150 under 300 - 


1, 358 


300 under 500 - 


312 


500 under 1,000 


162 


1,000 and over 


49 






Total individual and tax- 
able fiduciary returns, 

with net income 

Individual returns with no net 


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 








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 


1943 


Individual returns and taxable 
fiduciary returns, with net 
income : i 
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 

67 


16, 106, 039 

3, 228, 706 

7, 172, 627 

5, 430, 790 

3, 422, 331 

785, 785 

300, 161 

65, 137 

19, 793 

3,585 

1,985 

415 

199 

40 


20, 341, 523 


Under 1 


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, 097, 513 


1 under 2 59 


6, 108, 585 


2 under 3 .- 


6, 341, 999 




6, 096, 027 


5 under 10 -- 


1, 107, 412 


10 under 25 _ .. 


390, 203 


25 under 50 


86, 203 


50 under 100 


25, 362: 


100 under 150 


4, 535 


150 under 300 -.. 


2,361 


300 under 500 ... .-- -__ 


456 


500 under 1,000 


222 


1,000 and over 


55 






Total individual and tax- 
able fiduciary returns 

with net income 

Individual returns with no net 


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 


43, 602, 456 
216, 738 








6, 303, 890 


7, 715, 660 


14, 778, 159 


25, 954, 801 


36, 700 729 


43, 819, 194 







For footnotes, see pp. 284-287. 



260 



STATISTICS OF INCOME FOR 19 43, PART 1 



Table 13. — Individual returns and taxable fiduciary returns, with net in,come, by net 
income classes: Number of returns, 1914-43; net income, tax, and effective tax rate, 
1916-43; also aggregate for individual returns with no net income, 1928-43 — Con. 

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







Net income ^ 




1916 


1917 


1918 


1919 


1920 


1921 


Individual returns and 
fiduciary returns, w 
income: ' 
Under 1 


;axable 
th net 












213, 850 








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, 645 
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, 906 

1, 307, 785 

810, 386 

265,512 

215, 139 

89,314 

79, 963 

77. 078 


3, 620, 762 


2 under 3 






5, 325, 931 






624,669 
1, 037, 248 
1, 235, 016 
822,662 
722, 795 
357, 356 
505, 859 
271, 938 
256, 771 
464, 264 


4, 054, 891 


5 under 10 




2, 378, 759 


10 under 25 




1, 9.58, 156 


25 under 50 




979, 629 


sounder 100 




582, 230 


100 under 150 .. 


163, 621 


150 under 300 


146, 948 


300 under 500 


61,343 


600 under 1,000 


42, 780 


1,000 and over 


49,411 






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


6, 298, 578 


13, 652, 383 


15, 924, 639 


19, 859, 491 


23, 735, 629 


19, 577, 213 


Net income'classes 


Net income ^ 


1922 


1923 


1924 


1925 


1926 


1927 


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


247, 564 

3, 630, 571 

5, 153, 497 

4, 600, 558 

2,641,905 

2, 255, 872 

1, 208, 274 

806, 224 

260, 204 

266,814 

116,672 

107,671 

141,387 


252,513 

12 3, 693. 642 

12 6, 073, 444 

•2 6, 469, 195 

12 2, 653, 026 

12 2, 538, 079 

1,350,680 

833, 898 

280, 656 

260, 584 

124,569 

96, 107 

162,072 


235, 452 

3,564,474 

5, 277, 147 

6, 827, 924 

2, 991, 188 

2,856,397 

1, 599, 848 

1, 066, 784 

377,646 

374,609 

171, 249 

158, 462 

155, 974 


58, .306 

1,774,602 

2, 047, 970 

5,236,003 

3,463,852 

3, 644, 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 

670, 190 

661,412 

340, 214 

317, 881 

494, 394 


72,231 




1,645,576 


2 under 3 


2, 062, 275 




4, 700, 816 


Ti under 10 ... 


3, 896, 769 


10 under 25 


3, 748, 058 


25 under 50 


2, 051, 771 


SOunderlOO 


1, 536, 387 


100 under 160 


636,019 


150nndp.raon 


787, 270 


300under500 - 


431, 122 


500 undcrl,000 


378, 167 


1,000 and over 


600, 641 






Total individual s 
able fiduciary r 
with net incom 


md tax- 
eturns, 
e 


21,336,213 


12 24,777,466 


25, 656, 153 


21,894,576 


21, 958, 506 


22,545,091 



For footnotes, see pp. 284-287. 



STATISTICS OF INCOME FOR 1943, PART 1 



261 



Table 13. — Individual returns and taxable fiduciary returns, with net income, by net 
income classes: Number oj returns, 1914-43; net income, tax, artd effective tax rate, 
1916-43; also aggregate for individual returns with no net income, 1928-43 — Con. 

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





Net income 2 


Not income classes 


1928 


1929 


1930 


1931 


1932 


1933 


Individual returns and ta.xahle 
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 
1,167,131 

663, 900 

670, 862 
1,108,863 


73,742 
1,499.608 

1. 958. 595 

4. 572. 596 
4,481,576 
4, 025, 233 
2,174,458 
1, 646, 476 

770, 636 

1,087,410 

628, 229 

669, 878 

1,212.099 


86. 892 

1.494, .'•.26 

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, .51 .5, 71 6 

2, 807, 001 

2, 006, 721 

820, 648 

528, 049 

196, 598 

212,059 

102, 186 

102,311 

166,060 


231,140 

2,14,5,8.34 

2, 437, 251 

12 2,597,915 

1,677,039 

1,160,398 

629, 639 

393, 206 

119,896 

118,008 

52, 469 

57, 874 

3,5, 2'10 


264, 784 


1 umler 2 


2, Ot'3, 292 


2 under 3 .. _ - - - 


2, 295, 586 
2, 207, 458 




1,. 537, 87.5. 


10 under 25 


1,112,086-.. 


25 undor 50 

50 under 100 


630,005. 
401,049 


lOOunderlSO 


129, 159 ' 


150 under 300 


139,216 . 


.300under500 


54,570' 


500 under 1,000 

1,000 and over 


56, 700 • 
86,857- 


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


25, 226, 327 
20 499, 213 


24, 800, 736 
20 1,025,130 


18, 118, 635 
20 1,539,452 


13, 604, 996 

20 1,9.36,878 


12 11,055,900 
20 1,480,922 


11,008,638 
20 1 14] 331 







Net income classes 



Net income 2 



1937 



1938 



1939 



Individual returns and taxable 
fiduciary returns, with net 
incon e: ' 

Un.'.er 1 

1 under 2 

2under3 

3 undor 5 

6 under 10 

10 under 25 

25 under 50 

60 under 100 

100 under LW 

150 under 3C0 

300 under 500 

500 under 1,000 

1,000 and over 

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



211,113 

2, 277, 726 

2, 467, 851 

2,839,348 

1,952,891 

1,513,592 

708, 530 

406, 976 

117, 744 

140, 960 

43, 832 

59. 464 

57, 775 



198, POO 

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 

913,518 

311,279 

307, 930 

124,523 

122,762 

107,641 



202,401 

3, 592. 283 

3, 980, 864 

4. 646, 965 

3, 170, 571 

2, 6.39, 518 

1,319,431 

824, 261 

272, 264 

272, 724 

117,477 

114,399 

85,416 



2.'^9, 833 

3, 430. 143 

4,091,500 

4,317,709 

2, 783, 893 

2, 059, 779 

886, 398 

484, 768 

158,413 

154,996 

78, 441 

81,396 

110, 103 



253,911 

4, 327, 850 

5,201,699 

5,4.34,218 

3,211,405 

2,416,728 

1,079,972 

617,798 

193, 959 

187, -.82 

81,387 

74, 090 

81,370 



12, 796, 802 
20 412, 859 



14,909,812 
20 381,353 



19, 240, 110 
20 286, 632 



21,238,574 
20 308, 518 



18,897,374 
20 3,54, 156 



23, 191, 871 
20 284, 327 



Net income classes 



Net income 2 



1940 



1941 



1942 



1943 



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

Under 3, Optional Form 1040A, not distributed 

Under 1 

1 under 2 «' 

2 under 3 

3 under 5 

Sunder 10. 

10 under 25 

25 under 50 

sounder 100 

100 under 150 

150 under .300 

300 under 500 

600 under 1,000 

1,000 and over 



1,525,260 

7,361,338 

12, 583, 632 

6, 014, 768 

3, 604, 433 

2, 785, 641 

1, 257, 086 

712,495 

235, 754 

226, 596 

101,756 

84,224 

95, 564 



17,531,107 

1,429,168 

8,872,128 

11,479,181 

8, 000, 997 

4, 286, 515 

3, 5&3, 574 

1, 673, 403 

994, 006 

333, 998 

322, 432 

139, 765 

115,661 

106, 091 



25, 715, 974 

2,120,387 

10,869,168 

13, 294, 849 

12,453,166 

5, 254, 452 

4, 462, 963 

2,201,992 

1, 324, 652 

4.31,323 

394, 634 

156,857 

132, 358 

86, 586 



31,086,413 

1,989,496 

9, 245, 184 

15,863,154 

22,181,366 

7, 383, 871 

5,801,889 

2,912,220 

1,690,758 

644, 220 

465, 726 

172, 486 

149,986 

98,860 



Total Individual and taxable fiduciary returns, 

with net income 

Individual returns with no net income '.-- 



36, 588, 546 
20 311,385 



58, 868, 025 
20 292, 023 



78,889,362 
20 198, ,598 



99, 585, 627 
20 226, 346 



For footnotes, see pp. 284-287. 



262 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 13. — Individual returns and taxable fiduciary returns, with net income, by net 
income classes: Number of returns, 1914-43; net income, tax, and effective tax rate, 
1916-43; also aggregate for individual returns with no net income, 1928-43 — Con. 

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



Net income classes 


Tax2i 


1916 


1917 


1918 


1919 


1920 


1921 


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












174 


1 under 2 




16, 244 
9,097 
18. 283 
44, 066 
80. 695 
76. 593 
85, 028 
55, 766 
86,718 
50, 228 
59, 349 
109, 425 


26. 482 
35.415 
82, 929 
93. 0.58 
142,449 
130. 241 
147,429 
95, 680 
136, 156 
79, 165 
69, 834 
88,885 


24, 696 
28, 258 
75.915 
91. 538 
164. 833 
154. 946 
186, 3.58 
118.705 
163. 095 
86, 031 
76, 228 
99, 027 


36. 860 
45, 508 
83, 496 
97. 886 
172. 259 
154.265 
163.718 
86, 588 
92. 604 
47, 043 
45, 641 
49, 185 


29 161 


2unrter3 




20 712 


3 under 5 


776 
6,301 
11.637 
11.603 
16, 299 
12, 423 
24, 007 
17,951 
20, 902 
51,487 


42. 744 
68. 871- 
126 886 


5 under 10 


10under25 


25 under 50 


112 910 


50 under 100 

100 under 150 


115,712 
52, 330 
61 496 


150under300- 


300 under 500 


31 860 


500 under 1,000 


25' 112 


1,000 and over . 


31 420 






Total individual and 
taxable fiduciary re- 
turns, with net income. 


173,387 


691, 493 


1,127,722 


1, 269, 630 


1,075,054 


719, 387 



Net income classes 


Tax 21 


1922 


1923 


1924 


1925 


1926 


1927 


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


247 
27, 081 
20, 730 
47, 533 
70, 388 
123,576 
125,697 
144, 093 
71,337 
98,810 
43, 488 
38, 559 
49, 518 


317 

12 18, 253 

12 16, 606 

12 46, 048 

12 .54, 075 

12 103, 109 

103, 601 

108, 879 

55,719 

62. 104 

31, 669 

25, 498 

35, 788 


146 

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


69 

1,704 
3,809 
8,326 
19, 149 
74, 172 
120, 689 
147, 843 
79, 472 
103. 059 
55, 722 
53, 674 
66, 867 


56 

1,761 

4,217 

7,245 

20, 272 

72. 465 

112,797 

140, 947 

77, 900 

103, 997 

55, 256 

53, 665 

81,893 


40 
1,234 


2under3 


3,970 


3 under 5 


6 508 


5 under 10 


20, 665 


10under25 


74, 226 


25 under 50 _ __ __ 


119,475 


50 under 100 


156,675 


100 under 150 


87, 398 


150 under 300 


123,776 


300 under 500 


73, 750 


500 under 1,000 


64, 265 


1,000 and over 


98, 657 


Total individual and 
taxable fiduciary re- 
turns, with net income. 


861,057 


12 661,666 


704, 265 


734, 555 


732, 471 


830, 639 



For footnotes, see pp. 284-287. 



STATISTICS OF INCOME FOR 1943, PART 1 



263 



Table 13. — Individual returns and taxable fiduciary returns, with net income, by net 
income classes: Number of returns, 1914-43; net income, tax, and effective tax rate, 
1916-43; also aggregate for individual returns with no net income, 1928-43 — Con. 

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



Net income classes 


Tax 21 


1928 


1929 


1930 


1931 


1932 


1933 


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


60 

1,,550 

4,317 

7,475 

22, 896 

82, 758 

136, 568 

194, 447 

116,855 

182, 514 

113,250 

116,424 

185, 140 


17 

563 

1,404 

2,413 

9, 551 

59, 893 

113,904 

160, 814 

99, 560 

159,221 

97, 336 

106, 219 

191,054 


37 
1,269 
3, 310 
5,352 
17,448 
49, 561 
72, 708 
87, 379 
48, 749 
62, 463 

33, 053 

34, 289 
61, 098 


24 
943 
2,466 
3, 832 
12, 407 
31,897 
40, 096 
44, 780 
23, 135 
28, 793 
15,411 
15, 457 
26, 886 


103 
12, 254 
9,822 
20, 895 
3,5,615 
50, 150 
43, 546 
47, 1,50 
24, 469 
31,912 
18, 554 
19,016 
16, 476 


97 




10, 345 
7 710 


2 under 3 




18, 397 
35, 077 
54, 977 
52 355 




10 under 25 


25 under 50 . . -- 


50 under 100 


57, 491 
30 369 


100 under 150 


150 under 300 


40, 412 
17,910 
21 221 


300 under 500 


500 luider 1,000 


1,000 and over 


27, 759 




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


1, 164, 254 


1,001,938 


476, 715 


246, 127 


329, 962 


374, 120 


Net income classes 


Tax 21 


1934 


1935 


1936 


1937 


1938 


1939 


Individual retm"ns and taxable 
fiduciary returns, with net 
iTieome: ' 
Under 1 


111 

8,659 

7,567 

18, 349 

43, 086 

83, 960 

84, 907 
84, 792 
38, 166 
57, 995 
20, 854 
30, 745 
32,211 


125 

10, 058 

9,311 

20, 738 

48, 728 

103, 754 

106, 670 

112,816 

54, 132 

74, 039 

37, 245 

38, 323 

41, 499 


331 

14,010 

13, 988 

32, 232 

79, 369 

175,613 

191, 339 

216, 045 

116,156 

147, 381 

71,470 

78, 945 

77, 138 


468 
17, 262 
15, 622 
38, 852 
83, 529 
175, 709 
179, 395 
194, 507 
102, 062 
131, 060 
67, 489 
74, 156 
61,457 


719 

15, 202 
13, 789 
33, 920 
71, 654 
134, 162 
120, 594 
116,989 
58, 224 
69, 744 
39, 832 
42, 353 
48, 035 


744 
21 422 


2 under 3 

3 under 5 


21, 374 
47 424 




83, 430 
158 156 


10 under 25 . 


25 under 50 


146 937 


50 under 100 . - _.- 


146, 686 
71 970 


100 under 150- 


150 under 300 -._ 


88 234 


300 under 500 


44, 237 
44 598 


500 under 1,000. 


1,000 and over . .. 


53 181 






Total individual and tax- 
able fiduciary returns, 

with net income 

Individual returns with no net 
income ' 


511, 400 


657, 439 


1,214,017 


1, 141, 569 


765, 218 
615 


928, 394 
300 


Grand total 


511,400 


657, 439 


1,214,017 


1, 141, 569 


765, 833 


928, 694 









Tax 21 




1940 


1941 


1942 16 


1943 


Net income classes 


Income and 

victory 
tax on 1943 
income " 


Total 
income 

and 
victory 

tax 18 


Individual returns, and taxable fiduciary 
returns, with net income: i 
Under 3, Optional Form 1040A, not dis- 
tributed 




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 
80, 802 
496, 013 
963, 892 

1, 376, 442 
904, 148 

1, 231, 202 
948, 162 
742, 361 

286, 405 

287, 693 
122, 470 
103, 829 

65, 346 


2, 389, 266 
101, 033 
768, 590 

1, 668, 557 

2, 971, 234 
1, 490, 256 
1, 786, 542 
1, 345, 053 
1, 005, 645 

379, 290 
353, 706 
138,515 
116,233 
75, 404 


2, 652, 207 
156 124 


Under 1 


2,115 

57, 727 

49, 826 

78, 830 

119, 541 

253, 227 

270, 956 

251, 414 

110,629 

122, 832 

61, 041 

51, 173 

66, 619 


1 under 2 _ _ . 


58 918,831 
1, 902, 046 
3, 396, 255 
1, 790, 001 
2 159 690 


2 under 3 


3 under 5- . . . 


5 under 10 .._ . . _ 


10 under 25. 


25 under 50 


1, 629, 424 

1, 222, 948 

463, 923 


50 under 100 


100 under 150 


150 under 300 


434 796 


300 under 500 


164, 305 


500 under 1,000 . 


1.36 993 


1,000 and over 


86, 571 






Total individual and taxable fiduci- 
ary returns, with net income 

Individual returns with no net income « 


1, 495, 930 
473 


3, 905, 625 
2,326 


8, 926, 712 


14, 589, 324 
694 


17,114,112 
31, 800 








Grand total 


1, 496, 403 


3, 907, 951 


8, 926. 712 


14, 590, 018 


17, 145, 912 



For footnotes, see pp. 284-287. 



264 



STATISTICS OF INCOME FOR 19 43, PART 1 



Table 13. — Individual returns and taxable fiduciary returns, with net income, by net 
income classes: Number of returns, 1914-43; net income, tax, and effective tax rate, 
1916-43; also aggregate for individual returns with no net income, 1928-43 — Con. 

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



Net income classes 


Effective tax rate (percent) 23 


1916 


1917 


1918 


1919 


1920 


1921 


1922 


1923 


1924 


Individual returns and tax- 
able fiduciary returns, 
with net income: i 
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 


06 






0.66 

.44 

.86 

2.41 

4.78 

7.34 

10.04 

13.92 

18.27 

23.93 

27.63 

35.65 


1.19 
.98 
2.35 
4.34 
8.20 
13.32 
21.69 
33.68 
44.64 
54.77 
58.65 
64.65 


0.87 

.74 

1.68 

3.10 

6.83 

12.13 

20.79 

33.12 

43.94 

54.08 

59.42 

64.87 


0.91 
.74 
1.66 
3.19 
6.76 
11.80 
20.20 
32.61 
43.04 
52.67 
57.08 
63.81 


29 






19 




0.12 

.61 

.94 

1.41 

2.25 

3.48 

4.75 

6.60 

8.14 

11.09 


39 




.96 




2 73 




6 84 


50 under 100 .- --- 


12.81 


100 under 150 


20 04 


150 under 300 --- 


24 69 


300 under 500 - 


26 73 


500 under 1 ,000 


26 87 




30 27 






Total individual and 
taxable fiduciary re- 
turns, with net in- 


2.75 


5.06 


7.08 


6.39 


4.53 


3.67 


4.04 


2.67 


2.74 






Net income classes 


Effective tax rate (percent) 22 


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 

5.82 

10.20 

13.74 

15.72 

17.11 

16.99 

16.42 


0.09 

.10 

.21 

.16 

.53 

2.05 

5.87 

10.47 

13.74 

15.77 

17.06 

17.35 

16.70 


0.02 

.04 

.07 

.05 

.21 

1.49 

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 




.49 




.34 




.83 




2.28 


10 under 25 .. - 


4.94 




8.31 


50 under 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- 


3.35 


3.33 


3.68 


4.62 


4.04 


2.63 


1.81 


2.83 


3.40 






Net income classes 




Efl'ective tax rate (percent) " 




1934 


1935 


1936 


1937 


1938 


1939 


1940 


1941 


1942 22 


1943 » 


Individual returns and tax- 
able fiduciary returns, with 
net income: ' 
Under 3, Optional Form 
















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 
3.81 
4.56 
7.25 
11.05 
17.21 
27.65 
43.06 
56.04 
66.40 
72.90 
78.08 
78.45 
75.47 


7.69 


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 


0.18 

.47 

.42 

.84 

2.67 

6.68 

13.66 

23.65 

37.32 

47.86 

57.40 

64.31 

71.66 


0.23 

.48 

.39 

.84 

2.63 

6.66 

13.60 

23.60 

37.49 

48.06 

57.45 

64.82 

71.95 


0.28 

.44 

.34 

.79 

2.57 

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 


5.08 




8.31 




10.52 




13.40 




20.18 


10 under 25 --- 


30.79 


25 under 50 - 


46.19 


50 under 100 


59.48 


100 under 150 


69.69 


150 under 300 


75.95 


300 under 500 


80.31 


500 under 1,000 ... 


77.50 


1,000 and over 


76.27 


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 


14.05 























For footnotes, see pp. 284-287. 



STATISTICS OF INCOME FOR 1943, PART 1 



265 



Table 14.— Individual returns and taxable fiduciary returns, with net income » 
1916-43, and individual returns with no net income,^ 1928-43; 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 



Number of returns '*. 



Sources of income: 's 

Salaries, wages, commis- 
sions, etc.26_ 

Business profit 2' 

Partnersiiip profit ^s 

Profit from sales of real 
estate, stocks, bonds, etc. 

Rents and royalties 

Dividends received ^s 

Income from fiduciaries m. 
Partially tax-exempt in- 
terest on Government- 
obligations 31 

Interest and other i 
come 32 



'9 429, 401 



Total income- 



Deductions: 25 

Net loss from sales of real 

estate, stocks, bonds, etc- 

Net loss from business 2?. .. 

Net loss from partnership 28. 

Interest paid 

Taxes paid 

Contributions ^s 

Other deductions ^* 



Total deductions- 
Net income 



1, 851, 277 

2, 637, 475 

643, 803 

2, 136, 469 

379, 795 



1, 832, 132 



701, 084 



8, 349, 902 



(SI) 
(51) 

(51) 



2, 051, 324 



2, 051, 324 
6, 298, 578 



3, 648, 438 

2, 865, 413 

775, 087 

318, 171 

684, 343 

2, 848, 842 



936, 715 



1918 



4,425,114 



12, 077, 009 



(51) 
(51) 

(51) 

245, 080 
885, 763 



1, 130, 843 
10, 946, 166 



8, 267, 392 
3, 124, 355 
1, 214, 914 

291, 186 

975, 680 

2, 468, 749 

(49) 



(50) 

1, 403, ' 



1919 



5, 332. 760 



17, 745, 761 



(61) 
(61) 

(61) 
(51) 

1, 821, 122 



1, 821, 122 
15, 924, 639 



10, 755, 693 
3, 877, 550 
1, 831, 430 

999, 364 

1, 019, 094 

2, 453, 775 

(49) 



63, 377 
1, 437, 402 



1920 



7, 259, 944 



22, 437, 686 



(51) 
(61) 

(61) 
(51) 

2, 578, 194 



2, 578, 194 
19, 859, 491 



>2 15,322,873 
'2 3,215,555 
'2 1, 706, 229 

1, 020, 543 

1, 047, 424 

2, 735, 846 

(49) 



61, 550 
'2 1, 580, 250 



26, 690, 270 



(61) 
(51) 

(51) 

387, 290 
2, 567, 351 



1921 



6,662,176 



13, 813, 169 
2, 366, 319 
1, 341, 186 

462, 859 
1, 177, 958 
2, 476, 952 

(49) 



46,994 
1, 643, 344 



23, 328, 782 



(61) 
(61) 

(61) 
(5.) 

3, 751. 569 



2, 954, 641 
23, 735, 629 



3, 751, 569 
19, 577, 213 



For footnotes, see pp. 284-287. 



758454— 5( 



266 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 14. — Individual returns and taxable fiduciary returns, with net income,'^ 
1916-43, and individual returns with no net income,^ 1928-43; 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 RETURN'S— Continued 

[Money figures in thousands of dollars] 



Distribution 


1922 


1923 " 


1924 


1925 


1926 


1927 


Number of returns 2* 


6, 787. 481 


7, 698, 321 


7, 369, 788 


4, 171, 051 


4, 138, 092 


4, 101, 547 


Source of income: ^s 

Salaries, wages, commis- 


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 
4,011, .590 

333, 365 

36, 782 
1, 936, 604 


10, 218, 450 


Business profit ^^ 

Partnership profit ^^ 

Profit from sales of real 
estate, stocks, bonds, 
etc., other than taxed as 


3. 287, 421 
1, 755, 145 

1, 813, 396 


Capital net gain from sales 
of assets held more than 

2 years ^s 

Rents and royalties 

Dividends received 29 

Income from fiduciaries ^o,. 
Partially tax-exempt inter- 
est on Government obli- 
gations 31 

Other taxable interest 

Other income ^2 


1, 081, 186 

1, 302, 276 

4, 254, 829 

421, 481 

47, 479 
f 1, 675. 916 
I 350, 981 


Total income 


24, 871, 908 


29, 247, 593 


29, 578, 997 


25, 272, 035 


25, 447, 436 


26, 208. 561 


Deductions: 25 

Net loss from sales of real 
estate, stocks, bonds, 


(31) 


(51) 


(51) 
(51) 

(51) 
(51) 

533, 168 
3, 389. 675 


(51) 
(51) 

(51) 
(51) 

441, 590 
2, 935, 868 


178, 216 

(51) 
(31) 

(61) 

484, 205 
2, 826, 509 


227, 879 




(51) 


Net loss from business 27... _ 
Net loss from partnership 28_ 
Interest paid 


} ("') 

} (=') 
425, 218 
3,110,478 


(51) 
(51) 

534, 797 
3, 935, 330 


(51) 

1 800, 806 


Contributions >^ 

Other deductions 3< 


507. 705 
2, 127, 080 




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. 284-287. 



STATISTICS OF INCOME FOR 1943, PART 1 



267 



'Table 14. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-43, and individual returns with no net income,^ 1928-43; 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-^Cowihwied 

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 not 
income '2 


Individual 
returns 

with no net 
income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 

returns 

with no net 

income 


Number of retunas -^ 


4, 070, 851 


72, 829 


4, 044, 327 


92, 545 


3, 707, 509 


144, 867 






Sources of income:-' 

Salaries, wages, commis- 


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 
1 59, 760 


11, 173, 068 

3, 327, 989 

1, 846, 431 

2, 335, 898 

2, 346, 704 
1, 278, 757 

4, 783, 240 
508, 221 

40, 184 
f 1,908,030 
\ 296, 235 


199, 654 
58,413 
49, 533 

85, 265 

1,426 

79, 984 

297, 726 

12, 209 

2,864 
} 115, 177 


9,921,952 
2, 628, 057 
1, 089, 646 

636, 738 

556, 392 

974, 325 

4, 197, 304 

429, 459 

38, 134 
/ 1,608,434 
\ 12 239, 004 


283 727 


Business profit . 


69, 697 
57, 260 

1 


Partnership profit 28 

Profit from sales of real 
estate, stocks, bonds, 
etc., other than taxed as 
capital net gain _ . 


Capital net gain from sales 
of assets held more than 
2 years 35._ _ 


\ 68, 135 


Rents and royalties 

Dividends received 29 

Income from fiduciaries 3o_ _ 
Partially tax-exempt in- 
terest on Government 
obligations 31.. .. 


103, 460 

434, 988 

19, 843 

5,738 


Other taxable interest 

Other income 32. _ 


} 161, 536 






Total income .. 


28, 987, 634 


420, 649 


29, 844, 758 


902, 251 


12 22,319,446 


1, 204, 383 






Deductions: 25 

Net loss from sales of real 
estate, stocks, bonds, 
etc. - -- . -- 


171, 743 

(51) 

[ ('■) 

} (=') 
532, 886 
3, 056, 679 


144, 561 

(51) 
(51) 

1 125, 990 

8,465 

640, 847 


} 994, 665 

(51) 

} ('•) 
527, 093 
3, 522, 265 


838, 984 

(51) 

t 156, 054 

13, 016 

919, 327 


1, 232, 776 
172, 538 

} (*') 

12 417, 771 
12 2, 377, 726 




Capital net loss 3fl 

Net loss from business 

Net loss from partner- 
ship28. .. 


1, 307, 143 
570, 023 


Interest paid _. .. 


\ 31, 536 
16, 630 


Taxes paid s? .. 


Contributions ^3 


Other deductions 34 


818, 503 


Total deductions . _ .... 


3, 761, 308 


919, 862 


5, 044, 023 


1, 927, 381 


12 4,200,811 


2, 743, 835 






Net income or deficit 


25, 226, 327 


20 499, 213 


24, 800, 736 


20 1, 025, 130 


la 118, 635 


20 1,539,452 



For footnotes, see pp. 284-287. 



268 



STATISTICS OF INCOME FOR 194 3, PART 1 



Table 14. — Individual returns and taxable fiduciary returns, with net income* 
1916-43, and individual returns with no net income,'^ 1928-43; 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] 





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 


Nunibor of returns 21 


3, 225, 924 


184,583 


3, 877, 430 


206, 293 


3, 723, 658 


168, 449 


Sources of income:" 

Salaries, wages, commis- 


S, 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 
73,180 
47, 754 

i 29, 573 

117,059 

485,616 

29, 438 

,5, 138 
1 206, 302 


8, 136, 717 

1,294,952 

482, 863 

f 112,814 

( 50, 074 

529, 089 

1,972,133 

310, 949 

29,188 
f 1,141,799 
I 330, 602 


219, 716 

54, 880 
28,612 

20, 602 

105,609 

216,544 

18, 843 

4,235 
131,993 
30, 559 


7, 390, 356 

1,^02,923 

603, 725 

f 419, 591 

1 133,616 

447, 383 

1, 559, 046 

276, 067 

31,689 
961,732 
167, 197 


174, 581 




51, 137 


Partnership profit 28 

Profit from sales of real es- 
tate, stocks, bonds, etc., 
other than taxed as cap- 
ital net gain 

Capital net gain from sales 
of assets held more than 


31,000 
i 67, 470 




83,675 


Dividends received " 

Income from fiduciaries ■'O. . 

Partially tax-exempt in- 
terest on Government 
obligations ^i 

Other^taxable interest 


152, 36i 
19, 846 

4,420 
107, 904 
33,423 






Totalincome.- 


17,268.451 


1, 299. 750 


14,392,080 


831 . 592 


13, 393, 825 


725, 817 


Deductions: 25 

Net loss from sales of real 
estate, stocks, bonds, 
etc 

Capital net loss M 


i 1,160,765 

} 134, 685 

} (-) 

328, 300 
2,039,705 


1,818,724 

590,123 

f (") 
\ 197, 133 
25,629 
605, 019 


375,445 

112, 659 

} (") 

304,009 
12 1,944,057 


835, 280 

519, 340 

/ I") 
\ 177,758 
12, 651 
767,486 


365, 782 

f 61,985 
\ 30, 435 
507, 520 
506, 258 
252, 251 
660, 956 


773, 899 


Net loss from business 

Net loss from partnership 29 


181,099 

68,850 

135, 232 




171,387 




29,664 


Other deductions si 


507, 017 




3, 663, 45b 


3, 236, 628 


12 2,736,171 


2,312,514 


2, 385, 187 


1,867,148 






Net income or deficit 


13,604,996 


20 1, 936, 878 


12 11,655,909 


20 1,480,922 


11,008,638 


20 1,141,331 



For footnotes, see pp. 284-287. 



STATISTICS OF INCOME FOR 19 43, PART 1 



269 



'Table 14. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-43, and individual returns with no net income,^ 1928-43; Part I, all returns; 
Part II, returns with net incom.e of $6,000 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 


Number of returns 2J__. 


4, 094, 420 


104,170 


4,575,012 


94, 609 


5,41.3.499 


73, 272 






■ Sources of income: 25 

Salaries, wages, commis- 
sions, etc . . . 


8,600,455 
1,716,842 
6.31. 91 5 
211,319 
509, 844 
1,965,670 
288, 730 

38, 044 
909, 231 
220, 910 


80,415 
30, 808 
12, 137 
17, 7'.6 
59, 225 
75, 078 
8,552 

2,224 
45, 235 
12,635 


9, 900, 578 

1, 855, 019 
73©, 822 
509, 714 
572, 060 

2, 234, 727 
32s, 978 

43, 820 
900, 501 
231,286 


71,670 
25, 088 

9, 514 
20, 409 
51,121 
53, 60S 

6,874 

2,319 
32,985 
14,465 


11,661,274 

2, 37^, 258 

1,022,288 

973, 796 

685, 063 

3, 173, 844 

826,184 

43, 627 
887, 684 
240, 357 


57, 036 


Business profit 


22, 729 


Partnership profit 28 

Net capital G;ain 38 


9,-i50 
22, 497 


Rents and royalties 

Dividend s received " 

Income from fiduciaries so. _ 
Partially tax-exempt in- 
terest on Government 
oblieations 3i. 


42, 091 
54,156 
8,738 

1,322 


Other taxable interest 

Other income '2 


22, 017 
8, 493 






Totalincome 


15,092,960 


344, 055 


17, 316, 505 


288, 653 


21,888,373 


248, 530 






'Deductions: 25 

Net loss from business 

Net loss from partnership 28. 

Net capital loss 3^ 

Interest paid 3" 


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 "... 


38. 850 


Contributions 35 . _ 


3,753 


Other deductions 3< 


311,263 


Total deductions 


2, 296, 158 


756, 914 


2, 406, 693 


670, 00(i 


2, 6^8, 263 


535,161 


Net income or deficit 


12, 796, 802 


20 412, 859 


14,909,812 


20 381,353 


19,240,110 


20 286, 632 



For footnotes see pp. 284-287. 



270 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 14. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-43, and individual returns with no net income,'^ 1928-43; 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] 





1937 


1938 


1939 


Distribution 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
taxable fidu- 
ciary returns 
with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
taxable fidu- 
ciary returns 
with net 
income 


Individual 
returns 

with no net 
income 


TSTiiTnhfir of rfifiirns 24 


6, 350, 148 


83, 904 


6, 203, 657 


100, 233 


7, 633, 199 


82, 461 






Sources of income: 25 

Salaries, wages, commis- 
sions, etc 


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 
10, 385 


Business profit 


Partnership profit 28 

Net capital gain 38_ _ 


Net short-term capital loss of 
preceding year deducted 3«. 






SI, 23 1 

168, 397 
229, 458 

28, 504 

812, 447 

2, 801, 988 

710, 462 

51, 740 
864, 095 
337, 785 


371 


Net sliort-term capital gain 
in total income 36 .._ _ 






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*" 






6,301 


Net gain from sales of prop- 
erty other than capital 
assets *i _.. - _ 






1,607 


Rents and royalties 

Dividends received 29 

Income from fiduciaries 3o._ 
Partially tax-exempt inter- 
est on Government obli- 
gations 31 _. 


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 ^2 


22,148 
6,733 






Total income 


24, 454, 099 


250, 394 


22, 055, 449 


318, 769 


26, 390, 649 


228, 690 






Deductions: 25 

Net loss from business 

Net loss from partnership 28 
Net capital loss 38. _ _. 


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 *" 


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 

f 18, 635 
\ 81, 887 
I 446, 393 

252, 264 


151,049 


Net loss from sales of prop- 
erty other than capital 
assets <i -. _ _ __. 






27, 755 


Interest paid " 

Taxes paid ^1 

Contributions 33 

Losses from fire, storm, 

etc.i2_ 

Bad debts" 

Other deductions ^* 

Amount distributable to 
beneficiaries ** 


560, 997 
837, 272 
440, 010 

[ 797, 055 

189, 048 


44, 601 
37, 618 
4,919 

278, 886 


33,804 
34, 196 
4,112 

7,593 
45, 107 
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 


2« 308, 518 


18, 897, 374 


2» 354, 156 


23, 191, 871 


20 284, 327 



For footnotes, see pp. 284-287. 



STATISTICS OF INCOME FOR 194 3, PART 1 



271 



Table 14. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-43, and individual returns with no net income,^ 1928-43; 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 
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 




14, 665, 462 


112, 697 


25, 854, 973 


99, 828 


36, 537, 593 


163, 136 






Sources of income: 25 

Salaries, wages, commis- 


27, 653, 985 
4, 156, 570 
1,557,741 

5,036 

122, 372 

271, 380 


53, 276 
16, 742 
10, 259 

SS9 

4,540 

4,642 


47, 082, 403 
6, 455, 957 
2, 292, 262 

3,971 

136, 083 

369, 394 


67, 382 
18, 861 
12, 577 


65, 557, 995 
9, 286, 126 
3, 502, 219 

836 


59. 296 


Business profit 

Partnership profit ^^ 

Net short-terrn capital Inss of 

preceding year deducted " . 

Net short-term capital gain 


23,468 
7,181 


4, .501 
4,333 




Net long-term capital 
gain *" 






Net gain from sales of capi- 


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 


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, 639 

16, 069 

987, 812 

f 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 29 

Income from fiduciaries '"_. 

Interest on Government 

obligations: 

Partially tax-exempt 3i_ 

Taxable « . 


33, 449 
23, 928 
4,970 

685 
595 


Other taxable interest 

Dividends on share ac- 
counts in Federal savings 
and loan associations *' 


992, 492 
■ 754, 511 


21, 155 
7,423 


13, 066 
44 




2,157 
7,199 


2,362 


Other income 32 - 


4, 839 






Total income . 


40, 861, 570 


239, 583 


64, 541, 837 


264,032 


86, 448, 871 


181, 486 






Deductions: 26 

Net loss from business 

Net loss from partnership 28. 
Net long-term capital loss <". 
Net loss from sales of capi- 


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 


244, 420 

82, 924 
1, 149, 354 
2, 121, 137 
1, 446, 260 

651, 255 

112, 839 

162, 649 

1, 160, 874 

208, 605 


12, 192 


Net loss from sales of prop- 
erty other than capital 


38, 118 

720, 073 

1, 255, 834 

734, 645 


33, 087 

30, 899 

33, 237 

5,347 


61, 833 

931, 578 

1,641,395 

996, 826 


35, 281 

24,151 

30, 329 

5,361 


40, 104 


Interest paid 3' . 


18, 609 


Taxes paid 37 


27, 131 

4,884 


Medical and dental ex- 


5,126 


Losses from fire, storm, 
etc.« 


30, 516 

92, 457 

617, 333 

236,653 


9,005 
45, 585 
65,219 


66, 935 
123,312 

721, 507 

282, 136 


12,639 
54, 539 
62,383 


20,291 


Bad debts « 


31, 235 


Other deductions 3* 

Amount distributable to 


76, 690 










Total deductions 


4,273,025 


550, 968 


5, 673, 812 


556, 055 


7, 559, 509 


380, 084 


Net income or deficit 


36, 588, 546 


20 311, 385 


58,868,025 


20 292, 023 


78,889,362 


20 198, 598 



For footnotes, see pp. 284-287. 



I 



b 



272 



STATISTICS OF INCOME FOR 19 43, PART 1 



Table 14. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-43, and individxtal returns with no net income,^ 1988-43; 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 



1943 



Individual re- 
turns and tax- 
able fiduciary 
returns, with 
net income 



Individual re- 
turns and tax- 
able fiduciary- 
returns, with 
no net income 



Number of returns 24 _.. 

Sources of income: ^s 

Salaries, wages, commissions, etc 

Business profit 

Partnership profit 28 

Net capital loss, carried over from 194Z " 

Net gain from sales of capital assets (after carry-over)«-- 
Net gain from sales of property other than capital assets « 

Rents and royalties 

Income from fiduciaries 3" _.. 

Dividends received 29 

Interest on Government obligations: 

Partially tax-exempt 31 . .. ... 

Taxable" 

Other taxable interest 

Annuities 

Other income 32 

Total income 

Deductions: 25 

Net loss from business 

Net loss from partnership 28 

Net loss from sales of capital assets *' 

Net loss from sales of property other than capital assets *' . 

Interest paid 3? 

Taxes paid s' 

Contributions 33 

Medical, dental, etc., expenses *' 

Losses from fire, storm, etc.42 

Other deductions 3* 

Amount distributable to beneficiaries " , 

Total deductions 

Net income or deficit 



43, 602, 456 



82, 713, 697 

11, 063, 695 

5, 137, 596 

18,898 

882, 394 

77, 699 

1, 845, 605 

833, 801 

3, 069, 684 

84, 750 
76, 283 
796, 548 
125, 113 
591, 223 



107, 298, 090 



214, 467 
41, 715 

192, 646 

75, 132 

1,047,170 

2, 125, 601 

1, 830, 363 

785, 047 

118,355 
1, 035, 392 

246, 576 



7, 712, 462 



9, 585, 627 



216, 738 



40,975 
22, 813 
15, 265 

10, 136 

721 

34,839 

5,593 

35,546 

1,023 
1,042 
11,089 
1,716 
1,628 



182, 386 



159,379 
18, 803 
10,505 
48, 841 
18, 431 
21, 578 

5,643 
14, 526 
21,615 
81,389 

8,022 



408, 732 



20 226, 346 



For footnotes, see pp. 284-287. 



STATISTICS OF INCOME FOR 194 3, PART 1 



273 



Tabi.e 14.^ — Individual retvrns and taxable fiduciary returns, with net income,^ 
1916-43, and individual returns with no net income,^ 1928-43; 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 23 


1918 


1919 


1920 


1921 


Number of returns . . . . 


" 272, 252 


432, 662 


478, 962 


657, 659 


681, 562 


525, 606 






Sources of income: " 

Salaries, wages, commis- 
sions, etc.28 ._ ._ 


1, 398, 329 
i 2, 386, 905 

516, 742 

2, 098, 428 
365, 326 


1, 794, 790 
f 1, 062, 772 
1 581, 708 

1 217, 929 

340, 868 

2, 648, 155 

822, 480 


2, 103, 819 

1, 148, 297 

913, 853 

187, 406 

386, 474 

2, 133, 209 

(49) 
(60) 

799, 186 


2, 948, 006 
1, 743, 800 
1, 426, 072 

677, 284 

445, 701 

2, 128, 291 

(49). 

62, 571 

876, 687 


3, 367, 516 
1, 398, 069 

1, 261, 899 

623, 993 
451, 878 

2, 363, 880 

(.9) 

60, 432 
847. 894 


2, 831, 520 




816, 040 


Partnership profit ^^ 

Profit from sales of real es- 
tate, stocks, bonds, etc--- 

Rents and royalties 

Dividends received 29 

Income from fiduciaries 3".. 
Partially tax-exempt inter- 
est on Government obli- 


903, 671 

254,456 

420, 932 

1, 915, 138 

(49) 

40, 281 


Interest and other in- 
come '2 - - - 


627, 943 


732, 697 






Total income 


7, 393, 672 


7, 468, 702 


7, 672, 243 


10, 308, 411 


10, 375, 561 


7, 914, 635 


Deductions: 25 

Net loss from sales of real 
estate, stocks, bonds, etc- 
Net loss from business 2?_._ 
Net loss from partnership m. 
Interest paid 


(51) 

} (") 
} (") 


(51) 
(51) 

(51) 

186, 907 
458, 297 


(61) 
(61) 

(51) 
(51) 

1, 142, 003 


(61) 
(61) 

(61) 
(61) 

1, 598, 583 


(51) 
(61) 

(61) 
(62) 

1, 914, 150 


(61) 

(61) 

(61) 


Taxes paid. 




(61) 


Other deductions 3* 


1, 719, 764 


1, 552, 857 


Total deductions 


1, 719, 764 


645, 204 


1, 142, 003 


1, 598, 583 


1, 914, 150 


1, 552, 857 




5. 673, 909 


6, 823, 497 


6, 530, 241 


8, 709, 828 


8, 461, 412 


6, 361, 778 







For footnotes, see pp. 284-287. 



274 



STATISTICS OF INCOME FOR 19 43, PART 1 



Table 14:.— Individual returns and taxable fiduciary returns, with net income,^ 
1916-43, and individual returns with no net income,'^ 1938-43; 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 


1922 
594, 211 


1923 12 


1924 


1925 


1926 


1927 


Nnmhpr of rotiirns 


614, 403 


697, 138 


830. 670 


894, 868 


913, 597 






Sources of income: '^ 

Salaries, wages, commis- 
sions, etc. 20 

Business profit " 

Partnersliip profit 28 

Profit from sales of real es- 
tate, stoclts, bonds, etc., 
other than ta.xed as capi- 
tal net gain 

Capital net gain from sales 
of assets held more than 

2 years as 

Rents and royalties. 

Dividends received 2» 

Income from fiduciaries 3o._ 
Partially tax-exempt in- 
terest on Government 
obligations 31--. . 


2, 933, 454 

1,012,440 

918,183 

490, 794 

249, 248 

482, 18!) 

2,1 '.■3, 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 
1,122,799 

1,723,438 

940, 569 

679. ,';69 

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 
644,302 

3,761,910 
329, 351 

47, 479 


Other taxable interest 

Other income 3^ 


/ 1,115,925 
\ 185, 099 








9, 338, 893 


9,918,886 


11,410,761 


14,827,127 


15,367,957 


16,259,984 






Deductions: 26 

Net loss from sales of real 

estate, .stocks, bonds, etc. 

Capital net loss 3« ... 


(51) 


(51) 


(51) 
(51) 

(51) 
(51) 

254,072 
1,405,532 


(51) 
(51) 

(51) 
•(51) 

293, 401 
1,756,0.30 


122,409 

(51) 
(51) 

(51) 

326,511 
1,691,377 


136,482 

(51) 


Net loss from business " 

Net loss from partnership 28 
Interest paid - 


} (") 

} (") 
211,863 
1,323,007 


(6.) 
(51) 

238, 378 
1, 391, 835 


(51) 

1 440, 974 


Taxes paid 3" 


Contributions 33 . 


353,188 


Other deductions 34 


1,265,148 


Total deductions .. 


1,534,871 


1,630,214 


1, 659, 605 


2, 049, 431 


2, 140, 298 


2, 195, 792 






Netincome 


7, 804, 022 


8, 288, 672 


9,751,156 


12,777,696 


13, 227, 659 


14,064,193 







For footnotes, see pp. 284-287. 



STATISTICS OF INCOME FOR 1943, PART 1 



275 



Table 14. — Individual returns and taxable fiduciary returns, with net income} 
1916-43, and individual returns with no net income,^ 1928-43; 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: 23 

Salaries, wages, commis- 
sions, etc 


5, 008, 286 
1,772,255 
1,583,322 

2, 700, 557 

1,879,780 
637,371 

4,009,915 
364, 889 

40, 553 

1,230,178 

196,111 


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 

627, 653 

556, 392 

479, 401 

3, 708, 656 

338, 400 

38, 134 

1,018,001 

130,191 


3, 320, 028 
766, 730 
492, 147 

196, 574 

169, 949 

306, 336 

2, 583, 674 

280, 627 

25, 325 
749, 345 
120,845 


2, 057, 254 
354, 488 
284, 624 

71, 643 

50, 074 

160,244 

1,540,625 

217, 610 

29, 188 

536, 541 

67, 353 


1,838,646 


Business profit 


393 815 


Partnersliip profit 28 

Profit from sales of real 
estate, stocks, bonds, 
etc., other than taxed as 

capital net gain 

Capital net gain from sales 
of assets held more than 
2years35 ., 


401,931 

308, 711 
133, 616 


Rents and royalties 

Dividends received 29 

Income from fiduciaries m__ 
Partially tax-exempt inter- 
est on Government obli- 
gations3i . _. . 


124,144 

1,199,867 

182, 735 

31, 689 


Other taxable interest 

Other income 32 


422, 731 
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- 

Capitalnetloss36___ 


129, 865 

(5.) 
} (51) 

866, 058 
475, 422 
390, 923 
604,987 


} 632, 693 

(51) 

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 

2f0, 844 
230, 543 
139, 846 
283,046 


152,959 


Net loss from business 

Net loss from partnership 28 _ 
Interest paid 37 


/ 26, 792 

\ 15,597 

208, 311 


Taxes paid '7 ... ... . 


200, 078 


Contributions 33 .... _. 


111,219 


Other deductions 3* _ _ 


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. 284-287. 



276 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 14. — Individual returns and taxable fiduciary returns, with net income,^ 
1916-43, and individual returns with no net income,^ 1928—43; 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 


1934 


1935 


1936 


1937 


1938 


1939 


Number of returns 


422, 647 


500, 115 


677, Oil 


705, 033 


692, 446 


693, 590 






Sources of income: 25 

Salaries, wages, commis- 


2, 300, 256 
568, 689 
438, 066 
160, 218 


2. 708, 879 
687, 467 
631,620 
399, 918 


3, 493, 623 

1,021,608 

791.010 

806, 916 


3, 819, 979 

1, 062, 875 

827, 058 

325, 270 


3, 309, 286 
856, 740 
702, 317 


3,714,025 


Business profit.— _ 


1, 071, 024 


Partnership profit 2s 


860, 453 


Net short-term capital loss ol 
precedino year deducted ^^ 




17, 687 


Net short-term capital gain 










101, 822 
282, 712 

9,953 

298, 349 

1, 662, 611 

503, 905 

46, 065 

350, 031 

80, 427 


115, 284 


Net long-term capital 
gain 4" 










ISO, 434 


Net gain from sales of prop- 
erty other than capital 
assets *' 










13, 421 


Rents and royalties 

Dividends received 29 

Income from fiduciaries 3i)__ 
Partially ta.x-exempt inter- 
est on Govermnent obli- 
gations 31 _ 


165, 786 

1,585,042 

203, 854 

38, 044 

453, 480 

99, 226 


198, 210 

1, 814, 184 

232, 324 

43, 820 
448, 022 
123, 234 


271, 666 

2, 683, 888 

691, 024 

43, 627 
445, 355 
108, 784 


324, 869 

2, 780, 529 

703, 920 

47, 965 

431, 923 

91, 931 


323, 491 

2, 030, 020 

691, 112 

51,740 


Other taxable interest 

Other income ^2 


367, 806 
76, 672 






Total income- - 


6,012,662 


7, 187, 678 


10,257,390 


10, 416, 309 


8, 204, 120 


9, 395, 482 






Deductions: 2! 

Net loss from business 

Net loss from partnership 28. 


29, 753 
15, 178 
90, 968 


33, 713 
13, 113 
68, 981 


45, 125 
12, 551 
62, 828 


54. 680 

16. 535 

139, 832 


48, 185 
15, 377 


49, 816 
16,203 




246, 213 

9,503 
209,986 
381, 403 
177, 207 

(SI) 

CO 
247, 306 

70, 751 


195, 107 


Net loss from sales of prop- 
erty other than capital as- 
sets ^1 










11,858 


TntPTRst paid 37 


231, 267 
232, 490 
129, 650 


240, 731 
267, 571 
148, 180 


285, 260 
353, 986 
202, 147 

400,864 


265, 243 
431,620 
218, 614 

(51) 

\ 368, 195 
I 105,529 


222, 578 


Taxes paid 3? 


392, 102 


Contributions 33 

Losses from fire, storm, etc. ^2 


210,003 
8,797 


Bad debts " 


• 282, 691 
J 


319,993 


61,380 


Other deductions '* 

Amount distributable to 
beneficiaries ** 


170, 759 
92,687 






Total deductions 


1, Oil, 898 


1, 092, 283 


1,362,762 


1,600,248 


1, 405, 932 


1,421,289 


Net income 


5, 000, 764 


6,096,394 


8, 894, 628 


8, 816, 061 


6, 798, 188 


7, 974, 192 







For footnotes, see pp. 284-287. 



STATISTICS OF INCOME FOR 194 3, PART 1 



277 



Table 14. — Individual returns and taxable fiduciary returns, with net income,^ 1916- 
43, and individual returns with no net income,^ 1928-43; Part I, all returns, Part 
II, returns with net income of $5,000 and over: Number of returns, sources of in- 
come, deductions, and net income or deficit — Continued 

PAKT II.— RETURNS WITH NET INCOME OF $5,000 AND OVER— Continued 

[Money figures in thousands of dollars] 



Number of returns . 



Sources of income: 25 

Salaries, wages, commissions, etc 

Business profit 

Partnership profit ^s 

Net short-term capital loss of preceding year deducted ". 

Net short-term capital gain in total income ^6 

Net long-term capital gain <" 

Net capital loss carried over from 194.S ■'^ 

Net gain from sales of capital sssets (after carry- 

over)« 

Net gain from sales of property other than capital 

assets *' 

Rents and royalties 

Income from fiduciaries 'o 

Dividends received 2» 

Interest on Government obligations: 

Partially tax-exempt 'i 

Taxable « 

Other taxable interest 

Dividends on share accounts in Federal savings 

and loan associations " 

Annuities 

Other income ^^ 



Total income - 



IDeductions: 25 

Net loss from business 

Net loss from partnership 28 

Net long-term capital loss *" 

Net loss from sales of capital assets *' 

Net loss from sales of property other than capital 

assets " 

Interest paid " 

Taxes paid 3? 

Contributions 33 

Medical, dental, etc., expenses *' 

Losses from fire, storm, etc." 

Bad debts « 

■Other deductions 3* 

Amount distributable to beneficiaries **--. 



Total deductions. 
Net income 



1940 



779, 929 



4, 263, 275 

1,289,159 

1, 030, 008 

3,616 

81,081 

217, 917 



17, 301 

361,415 

639, 995 

2, 242, 945 

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 

640, 848 

2, 370, 840 

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 



1942 



1, 177, 100 



6, 379, 385 

3, 098, 702 

2, 606, 700 

661 



264, 236 

21,511 

495, 541 

637, 142 

2, 117, 318 

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 



1943 



1, 616, 809 



7, 734, 531 
4, 575, 367 
4, 005, 582 



IS, 717 

658, 392 

22, 681 

614, 086 

658, 629 

2, 254, 679 

49, 268 

46, 513 

372, 310 

(63) 

37, 030 
123, 625 



21, 152, 695 



91,223 
22,964 



75, 586 

32, 890 
227, 328 
567, 859 
447, 485 
59, 716 
19, 228 

291, 942 

96, 458 



1, 932, 680 



19, 220, 015 



For footnotes, see pp. 284-287. 



278 



STATISTICS OF INCOME FOR 1943, PART 1 



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coco^Tt<-^toor--coco 



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th ■"-T CO TjT ci CO J>^ CO i>^ (TO t>r 



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.— Ir-Hi— iC^i— lCJCOiOI>.C7S 



oo»o»oiot^cooocnioos 

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Tt< lO CO h- CO OS O --H (M CO 
CO CO CO CO CO CO -^ M^ -;H 'T+K 
OSOsOSOSOsOsOSOSOi OS 



STATISTICS OF INCOME FOR 1943, PART 1 



279 





"^ai050'+'.-Hcoo»OTroo 


CO 

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a 


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o 
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COCOCOCOCV-. C>?Tf"^rt^ T^ 
0iCT>0iC3OClC3OCl OS 



280 



STATISTICS OF INCOME FOR 1943, PART 1 



S5 



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C^COtOiO<M^CCt>.<£>0000 



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CO CO CO CO CO CO -^-^ -rP tT 



STATISTICS OF INCOME FOR 1943, PART 1 



281 









cd" r^ oo" i-^' 00 lo o to oT CO 

OOCOtNOCNOOOOi'— »05 

CD^^050C1^— lOOOOCOi— I 






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282 



STATISTICS OF INCOME FOR 1943, PART 1 



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284 



STATISTICS OF INCOME FOR 1943, PART 1 



Footnotes for historical tables 12-15, -pp. 256-283 



' Dita for returns with net income for iyi3-15 are 
seciirpi from the annual reports of the Commissioner 
of Internal Pevcnue; for 1910-36 tabulated from Form 
1040 anc" 1040A showinixnet ineome, Died for individ- 
uals and for estates and trusts; for 1937-48 tabulated 
froBi Forms 1040 and 1040A showinc net income, filed 
for individuals, and from Form 1041 filed for estates 
and trusts with net income taxable to the fiduciarv, 
HS well as returns for estates and trusts filed (im- 
properly) on Form 1040 except that for 1638 and sub- 
seQucnt years, only data for the taxable returns are 
included. ^For requirements for filing, see pp. 344- 
345.) 

Data for 1916 are completely tabulated from each 
return. For individual returns with net income 
under $5,000, the number of returns is obtained 
annually from records of the Internal Revenue Bu- 
reau, but the distribution of the returns by net in- 
come classes, as well as data regarding income and 
taxes and their distribution by net mcome classes, 
is estimated based on samples for 1918-27, 1929, and 
1P43, and is in part estimated and in part completely 
tabulated fori;'17, 1928, and 1930-12, except that for 
1941-43 the return. Form 1040 A, does not show 
deductions or net income, therefore cannot be dis- 
tributed bv net mcome classes. For individual 
returns with net income of *5,000 under $20,000, 
data and their distribution by net income classes, 
are estimated,from samples for 1943 only. For fidu- 
ciary returns. Form 1041, data are completely tabu- 
lated from each return for 1937 and subsequent years. 

2 Not incoms 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 annual 
reports of the Commissioner of Internal rievenuo. 
For 1916-39 the net income, tabulated as explained 
in note 1 , is not mcome before the deduction for prior 
year net loss ■which is an allowable deduction against 
total income m the period 1922-31. For 1940-43 net 
inconie is after the deduction for a not operating loss 
carried over from 2 previous years .but not prior to 
Jan. 1, 1939. For 1941-43, net income includes the 
gross income reported on Form 1040A which does 
not provide for tne reporting of net income. 

The net income tabulated for fiduciary returns 
and used for the cla.ssification thereof, is the net 
income taxable to the fiduciary, that is, after the 
deduction for the amount distributable to bene- 
ficiaries. 

3 Tax before credits for 1913-15 is the tax receipts 
for the fiscal year ended June 30 immediately follow- 
ing the year indicated, as shown in annual leports 
of the Commissioner of Internal Revenue, which 
receipts inchide fines, penalties, additional assess- 
ments, etc. Ta.xes for 1916 and subsequent years are 
tabulated from returns as explained in note 1. 
Amounts tabulated as surtax for 1913-17 are techni- 
cally "additional tax." Taxes for 1942 and 1043 are 
before the forcivenoss feature provided under the 
Current Tax Payment Act of 1943. (The amount of 
tax forgiven for each year, as reported on 1943 re- 
turns, is stated in notes 16 and 17.) 

< Optional tax on Form 1040A paid in lieu of normal 
tax and surtax by individuals whose gross income is 
from .salary, wages, dividends, interest, rents and 
rovalties in" 1941 only, and annuities and is not more 
than $3,000. 

« Alternative tax for 19.38-41, in the case of net long- 
term capital gain, is the sum of normal tax, surtax on 
net income reduced by the amount of net long-term 
capital gain, and 30 percent of the net long-term 
gain; and, in the case of net long-term capital loss, 
is the sum of normal tax and surtax on net income in- 
creased by the amoimi; of net long-term capital loss, 
minus 30 percent of the net long-term capital loss. 
The amounts tabulated for this period include also 
alternative tax on individual returns with no net in- 
come on account of a net long-term capital loss (see 
note 9). 

The alternative tax for 1942-43, occurring only in 
the case of an excess of net long-term capital gam over 
net short-term capital loss, is the sufr of normal tax 
and surtax on net income reduced for this purpose by 



the amount of such excess, plus 50 percent of such 
excess. 

s The defense tax lor 1940 and for 1941 fiscal year 
returns only, is 10 percent of total tax before credits 
and cannot exceed 10 percent of the amount by which 
the net income exceeds such total tax. 

Victory tax for 1943 is 5 percent of the victory tax 
net income after a specific exemption of $624. A 
victory tax credit (with limitations'! is allowable. 
The net virtory tax is limited to the excess of 90 
percent of the net income over the tax imposed by 
chapter 1 of the Code, computed without regard to 
the victory tax or credits. The amount tabulated 
is the victory tax after credit and limitation, and 
includes that reported on returns with no net in come. 

' For earned income credit limitation, see p. 358. 

9 Tax for 1942 and prior years is before the credit 
for foreign taxes paid although this credit is allowable 
for 191S and subsequent years, and before the credit 
for income tax paid at source on interest from tax- 
free covenant bonds which is allowable for all years. 
Tax for 1938-41 includes the alteniative tax from 
returns with no net income. Taxes for 1942 and 1943 
are explained in notes 16, 17, and 18. 

' Data for returns with no net income are not avail- 
able prior to 1928. Data for 1928-41 are completely 
tabulated from Forms 1040; and for 1942 are in part 
estimated based on a .sample of Forms 1040. Data 
for 1913 are the combination of completely tabulated 
data from 1,253 taxable Forms 1041 and the esti- 
mated data based on a sample of Forms 1040. For 
1937 and subsequent years the number of returns 
include those showing total deductions equal to 
total income, i-fet deficit tabulated for 1928-39 is 
the current year deficit; i. e., before the deduction 
for prior year loss which is allowable a?ainst total 
income in the period 1928-31. Net deficit for 1940-43 
includes the net operating loss deduction carried 
over from two previous years but not prior to Jan. 1, 
1939. For 1938-41, alternative tax is reported on a 
negligible number of returns with no net income on 
account of a net long-term capital loss, because the 
combined normal tax and surtax, computed on 
income excluding for this purpose the net long-term 
capital loss, exceeds 30 percent of the net long-term 
capital loss. For 1943, a net victory tax is reported on 
18,691 individual and taxable fiduciary returns with 
no net income. In table 12, the alternative tax, the 
victory tax, and the total income and victory tax 
for these returns are t.abulated with that for returns 
with net income. 

'» Returns for 1913 pertain to the last 10 months 
of that year. 

1' Total tax for 1917 includes war excess profits 
taxes of $101,249,781 on individuals and $103,887,984 
on partnerships. 

12 Revised figures: 

1920: Certain sources of income for returns 
with net income under $5,000 have been revised, 
according to Statistics of Income for 1935, Part 
1, p. 42, note 4. 

1923: Sources of income, deductions, net in- 
come, and taxes have been revised according to 
Statistics of Income for 1925, pp. 28-29. 

1929: Sources of income and deductions for 
returns with net income under $5,000 have been 
revised according to Statistics of Income foi 
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 according to 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 according to Statistics 
of Income for 1935, Part 1, p. 31, note 6. 

13 Taxes before the 25 percent reduction provided 
by section 1200(a), Revenue Act of 1924, effective 
for 1923. 



(Footnotes continued on p. 285) 



STATISTICS OF INCOME FOR 194 3, PART 1 



285 



Footnotes for historical tables 12-15, pp. 256-283~Cont'mued 



i< The 25 percent reduction in taxes for 1923 pro- 
vided by section 1200(a), Revenue Act of 1924. 

16 Tax after the 25 percent reduction provided by 
section 1200(a), Revenue Act of 1924, effective for 
1923. 

'» Income tax on 1942 income is before the deduc- 
tion for allowable tax credits for foreign tax paid 
and for the tax paid at source, and is without regard 
to the amount of tax forgiven under the Current 
Tax Payment Act of 1943, for individuals who arc 
liable for an income tax on both 1942 and 1943 in- 
comes. The amount of the 1942 tax forgiven, as 
reported on the 1943 individual returns, is $4,723,- 
467,646. 

17 Income and victory tax on 1943 income is after 
the deduction for tax credits relating to income tax 
paid at source and income tax paid to a foreign 
country, and is without regard to the amount of 
tax forgiven under the Current Tax Payment Act 
of 1943, for individuals who are liable for an income 
tax on both 1942 and 1943 incomes. The amount of 
the 1943 tax forgiven, as reported on the 1943 indi- 
vidual returns, is $1,017,813,898. The tax tabulated 
includes the victory tax on returns with no net 
income. 

18 Total income and victory tax, reported on 1943 
returns, is the aggregate of (1) the income and vic- 
tory tax on 1943 income less credits for tax paid at 
source and iucome tax paid to foreign countries, 
(2) the amount by which the 1943 tax is in^ireased to 
equal the 1942 tax liability, on individual return.-, 
showing a smaller tax (or no tax) for 1943 prior to 
such adjustment, and (3) the unforgiven portion of 
the smaller of the 1942 or 1943 tax liability of indi- 
viduals. The last two amounts constitute the ad- 
justments necessary for merging the 1942 and 1943 
tax liabilities of individuals as provided under the 
Current Tax Payment Act of 1943. The amount 
tabulated includes such taxes reported on returns 
with no net income. 

19 The number of returns for 1916 excludes the 
number of returns of married women making sepa- 
rate returns from husbands (288 returns show net 
income of $3,000 imder $5,000 and 7,347 show $5,000 
and over). The net income on returns filed sepa- 
rately by husband and wife is combined and the 
total tabulated as one return. For subsequent 
years the returns of married women filed separately 
are included in their respective net income classes 
regardless of the husband's income. 

2" Deficit. 

21 Tax for 1942 and prior years is before the credits 
for foreign tax paid and tax paid at source; also see 
notes 8, 16, 17, and 18. 

22 Percentages based on the tax tabulated in the 
preceding section of the table. For 1943, percentages 
are based on income and victory tax on 1943 income. 

23 Data for 1917 exclude data for 1,640,758 returns 
with net income under $2,000 showing aggregate net 
income of $2,461,137,000. 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.) 

2'' Number of returns and data for returns with net 
income of $3,000 and over for 1916; $2,000 and over for 
1917 (see note 23); $1,000 and over for 1918-20; all re- 
turns for 1921 and thereafter; and all returns with no 
net income for 1928 and subsequent years. 

2' Sources of income from the various sources for 
1916 are gross receipts; the deductions, not having 
been allocated to the various sources, are included in 
the aggregate deductions. Beginning with 1917, the 
various sources of income are the net amounts by 
which the gross receipts exceed deductions as re- 
ported 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 returns included 
and method of tabulating, see notes 1, 2, 9, and 24. 



20 Salaries, wages, etc., reported only on individ- 
ual returns, include "Professions and vocations" for 
1916; wages and salaries of the individual, his wife, 
or dependent minors derived from business conduct- 
ed as a sole proprijstorship 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 the sal- 
aries are reported elsewhere as income. 

28 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 Mar. 28, 1942; in- 
terest 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 corporations not subject to Federal income 
tax for 1932-33; capital net gain or loss when the tax 
or tax credit is computed at 12i.^ percent prior to 
1934; and the net gain or loss from sales of capital 
assets for 1938-43. Amounts reported for the years 
1918-21 include income from fiduciaries and income 
from personal service corporations except that divi- 
dends, 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. 

2» Dividends received include stock dividends for 
1916-19; domestic dividends received through 
personal service corporations for 1918-21; dividends 
from stock of foreign corporations deriving more than 
50 percent of grosp income from sources within the 
United States prior to 1934, and dividends from 
stock of domestic corporatons subject to Federal 
income taxation, prior to 1936, both of which include 
such dividends received through partnerships and 
fiduciaries. Beginning 1936, dividends include all 
foreign 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. 

'io 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 
1836; 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 computed 
at 12}.^ percent prior to 1934; and the net gain or loss 
from sales of capital assets received from com m on 
trust funds for 1938-43. 

31 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 obhgations of 
instrumentalities of the United States other than 
those issued under the Federal Farm Loan Act or 
that act as amended. For 1918-21 amounts include 
such interest received through personal service 
corporations, and for all years that received through 
partnerships and fiduciaries; for 1941 include also 
taxable interest on Government obligations and divi- 
dends on share accounts in Federal savings and loan 
associations, reported on nontaxable returns; for 1943 
dividends on share accounts in Federal savings and 
loan associations issued prior to Mar. 28, 1942. 
Amortizable bond premium has been deducted from 
partially tax-exempt interest for 1942-43. 

The tabulated amounts for 1919-20 cover net in- 
come classes $1,000 and over; for 1921-23 all income 
classes; for 1921-31 net income classes $10,000 and 
over; for 1932, $6,000 and over; for 1933-39, $5,000 and 
over; and for 1940-43 all income classes, except that 
amounts for any year do not include such interest 



(Footnotes continued on p. 286) 



286 



STATISTICS OF INCOME FOR 1943. PART 1 



Footnotes for historical tables 12-16, pp. 256-28S — Continued 



received bj' individuals filing Form 1040A. (Prior 
to 1939, for classes not included, partially tax-exempt 
Interest is in other taxable interest.) 

32 Other income ivdudes income from fiduciaries for 
1917; partinlly tax-exempt interest on Government 
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; annuities prior to 1 941 ; dividends on share 
accounts in Federal savings and loan associations for 
1938-40; and all income except salaries, reported on 
Form 1040A for 1941^3. 

33 Contributions are reported only on individual 
returns. This deduction was not allowed in 1916. 

3* Other deductions exclude the prior year ret loss 
allowable as a deduction in the years 1922-31, but 
include loss from rents and royalties for all years; net 
operating loss deduction for 1940-43; amortized bond 
premium on corporation bonds for 1943; bad debts 
from individual returns prior to 1939 and for 1943; 
as well as losses from fire, storm, shipwreck, etc., and 
bad debts from fiduciary returns for all years, and the 
amount distributable to beneficiaries prior to 1937. 

35 Capital net gain from sales of assets held more 
than 2 years including that received through partner- 
ships and fiduciaries, taxed at 12J^ percent 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 1 924; and $1 5,000 and over for 1932- 33. Capi- 
tal net gain is reduced by losses in ordinary net in- 
come for 1924-33. 

96 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 nn net income there 
is included also the capital net loss reported in sched- 
ule D when not used as a deduction. Capital net 
loss in schedule D for which the ^2}4 percent tax 
credit is taken is not tabulated as a deduction. 

57 Taxes and interest paid exclude amounts reported 
in Schedules for business and for rents and royalties. 
A historical summary of taxet. paid for the years 1927- 
32 and of interest paid for the years 1928-32, for 
returns with net income of $5,000 and over, showing 
separat^^ly the amounts reported in general dedtic- 
tions from total income and amounts reported in 
business deductions. Is published in Statistics of 
Income for 1932, table 8-A , p. 80. 

38 Net capital gain or loss for 19.34-37 is the net gain 
or loss from sales or exchanges of capital assets, regard- 
less of time held, after certain percentages (see table 
on pp. 356-357) depending on the time the assetswere 
held, and the limitation on the deduction for capital 
loss have been applied. The net capital loss deduc- 
tion is limited to $2,000. Amounts reported exclude 
such gain or loss received through partnerships or 
fiduciaries. 

30 For 1938-41 short-term applies to sales of capital 
assets held 18 months or less upon which 100 percent 
of the gain or loss is taken into account. The 
short-term gain reported is after *;ie carry-over and 
includes the net gain or loss from such sales received 
through partnerships and common trust funds. The 
net short-term capital loss is not deductible in the 
current year but is carried forward to the succeeding 
year in an amount not in excess of the net income for 
the year in which the loss is sustained and can be 
deducted only to the extent of the net short-term 
capital gain in such succeeding year. 

<" For 1938-41, long-term applie' to sales of capital 
assets held more than 18 months upon which 66?^ 
percent of the gain or loss on sales of assets held 18 
months but not more than 24 months and 50 percent 
of the gain or loss on sales of assets held more than 24 
months, are taken into account. The amounts 



reported include the net gain or loss from such sales 
received through partnerships and common trust 
funds. The net long-term capital loss is deductible 
from total income. 

<> For 19.38^0 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 1941-43 
also includes certain Government bonds which are 
not capit.-il assets; aad for ir.42— !3 includes real 
property used in trade or business. 

*2 Losses from fire, storm, shipwreck, or other 
casualty, or from theft, are the amounts of such 
lossesnot compensated for by insurance or otherwise, 
and excludes amounts reported in schedules for busi- 
ness profit and rents and royalties. The amounts 
tabulated for 1939-43 are from individual returns, 
Fnrml040only. 

"Bad debts, 1939-42, tabulated from individual 
returns. Form 1040 only, exclude had deb«s reported 
in schedules for business and for rents and royalties. 

<* The amount distributable to beneficiaries re- 
ported on the fiduciary returns, is a deduction 
allowed in computing the taxable net income of an 
estate or trust; included in other deductions prior to 
19.37. 

« For 1942-43, net gain or loss from sales or ex- 
changes of capital assets, is the result of combining 
the net short- and long-term capital gain and loss 
after the net short-term capital gain for 1942 has 
been reduced by the net short-term capital loss 
carried over from 1941, and the net gain from sales 
of capital assets for 1943 has been reduced by the 
net capital loss carried over from 1942. 

Short-term applies to sales of capital assets held 6 
months or less upon which 100 percent of the gain or 
loss is taken into account, and long-term applies to 
sales of capital assets held more than 6 months upon 
which 50 percent of the gain or loss is taken into 
account. 

The current year deduction for a net loss from sales 
or exchanges of capital assets is limited to the amount 
of net income computed without regard to capital 
gains and losses, or $1,000, whichever is smaller. 
The remaining loss, i. e., the net capital loss, which 
is not deductible in the current year may be carried 
forward as a short-term capital loss to the extent that 
it exceeds the net capital gain of any subsequent year 
intervening between the year in which the loss is 
sustained and the fifth succeeding year. 

« 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 , excluding that received through 
partnerships or fiduciaries. The amount tabulated 
for 1941 is only the amount reported on taxable re- 
turns; such interest reported on nontaxable returns 
is tabulated with partially tax-exempt interest. 

'"' 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. These dividends are exempt 
from normal tax. The amormt tabulated for 1941 is 
only that reported on taxable returns; such dividends 
reported on nontaxable returns being included with 
partially tax-exempt interest. For 1943 such divi- 
dends are included in partially tax-exempt interest. 

■''' Medical and dental expenses in excess of an 
amount equal to 5 percent of the net income com- 
puted without the deduction. Maximum deduction 
is $2,500 in the case of a head of a family or a joint 
return of husband and wife, and $1,250 for all other 
individuals. 

" Included in partnership profit. 

5" Included in other income. 

51 Included in other deductions. 

M Contributions for 1920 which are not available 
for returns with net income of $5,000 and over, are 
included in other deductions. 



(Footnotes continued on p. 287) 



STATISTICS OF INCOME FOR 1943, PART 1 



287 



Footnotes for historical tables 12-15, pp. 256-283 — Continued 



" Included in partially tax-exempt interest. 

" Income tax on 1942 income is tliat computed on 
current year income before credits for foreign tax 
paid and tax paid at source; for 1943, the tax com- 
puted on current year income after those credits— 
both are without regard to tlic amount of tax for- 
given under the Current Tax Payment Act of 1943. 
These amounts of tax for 1942 and 1943 were not 
paid in full because of the forgiveness feature pro- 
vided under sec. 6 of that act, applicable to individ- 
uals who are liable for a tax for both years. 

M Total income and victory tax, reported on 1943 
returns, is the aggregate of (1) the income and vic- 
tory tax on 1943 income less credits for tax paid at 
source and income tax paid to foreign countries, 



(2) the amount by which the 1943 tax is increased 
to equal the 1942 tax 'lability on individual returns 
showing a smaller tax (or no tax) for 1943 prior to 
such adjustment, and (3) the unforgivcn portion o( 
the smaller of the 1942 or 1943 tax liability of indi- 
viduals. The last two amounts constitute the ad- 
justments necessary for merging the 1942 and 1943 
tax liabilities of individuals as provided under the 
Current Tax Payment Act of 1943. 

«B Data not available; included in Washington. 

"Data for Washington Include data for Alaska 
for 1934-38 and for 1943. 

6' For 1943, this class includes nontaxable returns 
with net income exceeding the class limit. 



ESTATE TAX RETURNS 



289 



ESTATE TAX RETURNS 

SUMMARY DATA 

There were 14,857 estate tax returns filed during the calendar year 
1944, on which there is reported total gross estate of $2,916,331,857, 
net estate of $1,516,225,016, and Federal estate tax liability of 
$405,780,111. As compared with the returns filed during the preced- 
ing year, there is a decrease of 1,176 returns, or 7.3 percent; gross 
estate increase of $278,493,236, or 10.6 percent; net estate increase of 
$110,824,757, or 7.9 percent; and tax liability increase of $42,403,482, 
or 11.7 percent. 

The 554 returns filed for estates of nonresident aliens show gross 
estate of $8,711,921, net estate of $7,272,360, and tax liability of 
$1,145,568. 

The 14,303 returns filed for estates of citizens and resident aliens 
show gross estate of $2,907,619,936, which includes $187,620,155 
reported on 2,149 nontaxable returns. The 12,154 taxable returns 
show gross estate of $2,719,999,781, net estate of $1,168,503,344 sub- 
ject to basic tax and $1,508,768,144 subject to additional tax, and 
tax liability of $404,634,543. The tax liability consists of $12,305,614 
net basic tax, $392,318,351 net additional tax, and $10,578 defense 
tax which is effective only under the Revenue Act of 1940. 

The effective tax rate for taxable returns for estates of citizens and 
resident aliens filed under all acts is 26.8 percent; for taxable retm-ns 
filed under the 1942 act, 26.8 percent; and for taxable returns filed 
under the 1941 act, 28.5 percent. 

Tax credits for State inheritance taxes and Federal gift taxes 
totaling $46,404,716 are claimed against the gross basic tax, and a 
credit for Federal gift taxes of $1,182,800 is taken against the gross 
additional tax. The aggregate tax credits represent 10.5 percent of 
the total basic and additional taxes before credits. 

FEDERAL ESTATE TAX LAW 

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 heirs. 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 dying in the period June 
26, 1940, through September 20, 1941 (effective period of the 1940 
act). Both the basic tax and the tentative tax are computed at 
graduated rates. The basic tax provisions specify rates from 1 per- 
cent of the net estate not in excess of $50,000 increasing to 20 percent 

291 



292 STATISTICS OF INCOME FOR 19 43, PART 1 

of the amount over $10,000,000. The tentative tax provisions in 
effect on and after September 21, 1941, specify rates from 3 percent 
on the net estate not in excess of $5,000 progressing to 77 percent on 
the amount in excess of $10,000,000. 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 360-363. 

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 if 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 spe- 
cific 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 collector in whose district the gross estate in the 
United States is situated. Approximately 88 percent of the returns 
for estates of citizens and resident aliens filed during 1944 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, affecting the comparability of data tabu- 
lated from returns filed under that act with those filed under earlier 
acts are: 

(a) The minimum value for which an estate tax return is required 
to be filed, in the case of a citizen or resident alien, is increased from 
a gross estate value of $40,000 at date of death to a gross estate value 



STATISTICS OF INCOME FOR 1943, PART 1 295 

of $60,000 at date of death ; and a return is no longer required for the 
estate of a nonresident ahen unless the gross estate situated in the 
United States exceeds a value of $2,000 at date of death. 

(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 resident 
alien is increased from $40,000 to $60,000; and a specific exemption 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. Previously 
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, by which the deductions for funeral and adminis- 
trative expenses, debts of the decedent, mortgages and liens, and sup- 
port of dependents exceed the value of property subject to claims and 
includible in the gross estate. 

(g) In computing the net deduction for property previously taxed 
the amount otherwise allowable is to be reduced by the amount of 
other deductible items which may be allocated to the value of such 
property. In such computation there is taken into account the fact 
that, under the applicable law, in the final adjustment and settlement 
of the estate some deductions are claims enforceable first, or solely, 
against specified property, and the value, in whole or in part, of some 
property included in the gross estate (including the property previ- 
ously taxed) is exempt from claims of creditors. 

(h) The tax credit for estate, inheritance, legacy, or succession 
taxes is limited to 80 percent of the basic tax before 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 
the estates of citizens and aliens during the calendar year 1944 regard- 
less of the date on which the individual died or the revenue act under 
which the estate is taxed, excluding returns which show a total gross 
estate value below the statutory amount for which a return is required 
to be filed under the specific revenue act in effect at time of death. 
Of the 14,303 returns filed during 1944 for the estates of citizens and 
resident aliens 13,356 show date of death on or after October 22, 1942, 
and are filed under provisions of the 1942 act; 688 show date of death 
in the period September 21, 1941, through October 21, 1942, and are 



294 STATISTICS OF INCOME FOR 1943, PART 1 

filed under provisions of the 1941 act; and the remaining 259 returns 
are filed under earlier acts — 92 being filed under the 1940 act, 136 
under the 1935 act, 8 under the 1934 act, 16 under the 1932 act, 6 
under the 1926 act, and 1 under the 1924 or prior acts. No cognizance 
is given to the date of death or to the revenue act in effect at date of 
death for the 554 returns filed during 1944 for estates of nonresident 
aliens, other than to ascertain that there is included one return for 
the estate of a nonresident citizen who died prior to May 11, 1934. 
Previous to that date, the estate of a nonresident citizen is subject to 
the same provisions as apply to the estate of a nonresident alien. 

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 1944 by reason of changes made upon audit and because 
extensions of time for payment, granted in exceptional cases for periods 
not to exceed 10 years in aggregate, may result in the tax being col- 
lected subsequent to the year in which the return is filed. Further- 
more, collections include delinquent taxes, interest, and penalties, 
none of which are tabulated in this report. 

BASIC ITEMS 

Gross estate consists of real estate, tangible personal property, and 
intangible personal property. Under each category there is tabulated 
the value of jointly owned property, property transferred during the 
decedent's life, property subject to and/or transferred under powers of 
appointment, property previously taxed, and all other 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 dece- 
dent'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 gross estate depends on 
the actual circumstances of acquisition and of ownership. Propertv 
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 condi- 
tioned 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 transferred property 
is subject, at decedent's death, to change through the exercise of 
power to alter, amend, revoke, or terminate. 

All property 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 
appointment at time of death, or if he exercised or released the power 



STATISTICS OF INCOME FOR 19 43, PART 1 295 

during his lifetime in contemplation of death, by a disposition intended 
to take effect at or after death, or by a disposition under which he re- 
tained possession or enjoyment of the property, or the right to the in- 
come therefrom, or under which he retained the right to designate the 
persons who shall possess or enjoy the property or the income there- 
from. However, if the decedent died prior to October 22, 1942, there 
is included 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 5 years prior to death, 
or received by gift, bequest, or inheritance from any person who died 
within 5 years prior to the death of the decedent, or property acquired 
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 prior estate. 

For estates of individuals who died on or after August 31,1935, the 
value of gross estate may be determined, at the election of the executor, 
either as of the date of death or as of the date one year after death. 
When the value as of the latter date is selected, it is referred to as the 
optional value. If the optional value is elected, property distributed, 
sold, exchanged, or otherwise disposed of within the year following 
death must be valued as of the date of disposition. For estates of in- 
dividuals 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 tabulated 
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 com- 
puting 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 de- 
duction in computing the net estate for basic tax. For the estates 
subject to both basic and additional taxes, that is, estates of individ- 
uals 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 5 years prior to his death, or property received 
by gift, bequest, or inheritance from any person who died within five 
years prior to his death, or property acquired in exchange for property 
so received. The property respecting which the deduction is sought 



296 STATISTICS OF INCOME FOR 1943, PART 1 

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 5 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 reduc- 
tion which is equal to that proportion of total deductions except prop- 
erty 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 subject to general claims, the computa- 
tion 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 gTOss 
estate (including property previously taxed), is exempt from claims of 
creditors. This is accomplished by two reductions in the amount 
otherwise deductible: First, before applying the proportionate reduc- 
tion, the amount otherwise 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 reduction 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 deduction for property previously taxed to differ 
also, in which 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 value for both basic and additional taxes. 

Net estate before specific exemption is the excess of gross estate over 
allowable deductions which exclude the tabulated specific exemption. 

Net estate Jor 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 residents for the computation of basic tax. 
Net estate for basic tax applies to the estates of individuals who died 



STATISTICS OF INCOME FOR 1943, PART 1 297 

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 jor additional tax is the excess of gross 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 died 
subsequent to 5 p. m. June 6, 1932. 

Basic tax is computed on the net estate for basic tax at basic tax 
rates which have been in effect since February 26, 1926. For pur- 
poses 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 after 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 to the estates of individuals who died subsequent to 5 p. m. 
June 6, 1932. Additional tax is the excess of a tentative tax, com- 
puted on the net estate for additional tax at tentative tax rates, over 
the basic tax. The specific exemption allowable to citizens and resi- 
dents 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 specific 
exemption of $2,000 is allowable under the 1942 act only. 

Tax credits are allowable against the basic tax for State inheritance 
taxes and for Federal gift taxes paid, while only a credit for gift tax 
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 per- 
cent of the basic tax before deducting the credits for gift taxes, where- 
as, 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 Federal 
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 Federal 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 in- 
cluded gift bears to gross estate nor can it exceed the balance of the 
gift tax not already credited in cpnnection with the basic tax. 

Dejense 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. 

758454—50 ^20 



298 STATISTICS OF INCOME FOR 1943, PART 1 

CLASSIFICATION OF RETURNS 

Estate tax returns are classified as returns for the estates of citizens 
and 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 
provisions differing from those governing the tax liability of estates 
of nonresident aliens, 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 a basic tax only, an additional tax 
only, or both an additional tax and a basic tax. 

Net estate before specific exemption classes. — This classification is 
applied only to returns filed under the 1935 and subsequent acts, and 
is based on the sum 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 (receiv- 
able 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 ditnsions. — 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 return 
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 554 returns for estates of nonresident aliens 
are limited to the number of returns, value of gross estate, value of net 
estate, and the tax liability, which data are included only in the histor- 
ical summary. Data for nonresident alien returns are not classified 
for the applicable revenue acts, nor for size of gross estate or net estate. 
However, it was ascertained that 15 returns show over $100,000 gross 
estate and 13 show over $100,000 net estate, as compared with 20 and 
14 returns, respectively, filed in the previous year. 



STATISTICS OF INCOME FOR 1943, PART 1 299 

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. 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. 

ESTATE TAX TABLES 

Estate tax tables 1 through 5 present data for estates of citizens and 
resident aliens. Data for estates of nonresident aliens are shown in 
aggregate in table 6, which is a historical summary for all estate tax 
returns filed from September 9, 1916, through 1944. 

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 returns; and in table 5 by States and Territories. Data in 
tables 2 and 3 for taxable returns, and data in table 4 for nontaxable 
returns, are limited to the returns for estates of citizens and resi- 
dent aliens who died on or after August 31, 1935. 



ESTATE TAX TABLES 



Distribution of returns, gross estate, deductions, net estate, and taxes 
for estates of citizens and resident aliens: 

1 . Taxable and nontaxable returns — by applicable revenue acts. 

2. Taxable returns filed under the 1935 and subsequent acts — 

by net estate before exemption classes. 

3. Taxable returns filed under the 1935 and subsequent acts — 

by gross estate classes. 

4. Nontaxable returns filed under the 1935 and subsequent acts — 

by gross estate classes. 

Distribution of returns for estates of citizens and resident aliens, by 
States and Territories: 

5. Number of nontaxable returns; number of taxable returns, 

gross estate, net estate, and taxes; also for returns subject 
to basic tax, the number of returns, gross estate, net estate, 
basic tax, and credits. 

Historical data for estates of citizens and aliens, 1916-44: 

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



301 



302 



STATISTICS OF INCOME FOR 1943, PART 1 



Table 1. — Estate tax returns filed during 1944 for estates of citizens and resident 

returns, items of gross estate, 

[Money figures in 



All acts 



Total 



Taxable 



Nontax- 
able 



Number of returns _ 
Gross estate, total. . 



Real estate,^ 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« 

Mortgages and notes 

Taxable insurance (64 less 65) 

Interest in immcorporated business S- 
Other intangibles « 



Total deductions. 



Funeral and administration expenses 

Debts and mortgages 

Net losses during administration 

Support of dependents ' 

Charitable, public, and similar bequests, total 

Educational, scientific, or literary institutions: 

Publicly owned 

Privately endowed 

Religious 

Charitable and all other gifts . 

Property previously taxed, net deduction s 

Specific exemption ' 



Disallowed deductions '" 

Allowable deductions (28 less 40) . 



Net GStSFtGI 

Before specific exemption " (2 less 41 plus 39). 

For basic tax 12.,. 

For additional tax.. 



For footnotes, see p. 323. 



14, 303 



12, 154 



2, 907, 620 



2, 720, 000 



440, 268 



384, 667 



366, 534 

47, 349 

13,616 

1,047 

11,721 



319, 748 

40, 907 

12, 341 

789 

10, 881 



36, 187 



32, 713 



34, 729 

480 

405 

2 

572 



31,413 

412 

344 

2 

542 



2, 431, 165 



2, 302, 620 



202, 004 

19, 381 

81, 761 

100, 862 

159, 584 

129, 430 

1, 142, 620 

298, 697 

118, 567 

201, 779 

94, 462 

84, 023 



1,437,313 



125, 023 

218,312 

339 

12, 732 

201,897 

17, 899 
32, 181 
16, 162 

135, 655 
39, 161 

839, 850 



5,871 
1,431,442 



2,316,028 
1, 168, 503 
1, 508, 768 



190, 336 

18, 826 

76, 240 

95, 270 

156, 130 

121,918 

1, 099, 148 

275,119 

110,030 

186, 266 

84, 844 

78, 829 



1, 213, 032 



114,534 

169, 296 

128 

11,664 

163, 581 

13,077 
27, 191 
10, 753 

112,560 
38, 540 

715, 290 



1,985 
1,211,047 



2, 224, 243 
1, 168, 503 
1, 508, 768 



2,149 



187, 620 



55, 601 



46, 786 

6,442 

1,275 

258 

840 



3,473 



3,315 
67 
61 



30 



128, 546 



11,668 
554 
5,521 
5, 592 
3,454 
7,512 

43, 472 

23, 578 
8,537 

15,512 
9,618 
5,195 



224, 281 



10, 489 

49,016 

211 

1,068 

38,316 

4,822 

4,990 

5.409 

23,095 

621 

124, 560 



3,886 
220, 395 



91, 786 



STATISTICS OF INCOME FOR 19 43, PART 1 



303 



aliens, by taxable and nontaxable returns under the applicable revenue acts: Number of 
deductions, net estate, and tax 

thousands of dollars] 



Applicable revenue acts 




Internal Eevenue Code as amended by— 


Act of 1932 as 
amended by 1935 
act; ' the Internal 
Revenue Code; 
and the Code as 
amended by 1939 
act (effective for 
estates of individ- 
uals who died in 
period Aug. 31, 
1935, through 
June 25, 1940) 


Act of 1932 as 
amended by 19.34 
act; ' and all prior 
acts (effective for 
astates of individ- 
uals who died be- 
fore Aug. 31, 
1935) 




1942 act (effective 
for estates of indi- 
viduals who died 
on or after Oct. 
22, 1942) 


1941 act (effective 
for estates of indi- 
viduals who died 
in period Sept. 21, 
1941, through Oct. 
21, 1942) 


1940 act (efTective 
for estates of indi- 
viduals 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 




11,443 


1,913 


543 


145 


62 


30 


89 


47 


17 


14 


1 


2, 597, 830 


170, 230 


107, 480 


10,011 


5,372 


1,969 


6,644 


3.754 


2,673 


1,656 


2- 


364, 187 


47, 337 


15, 852 


4,278 


928 


1,214 


2.653 


1,918 


1,046 


855 


S 


304, 210 

38. 375 

10, 800 

524 

10, 27» 


39, 835 
5, 328 
1,131 

258 
784 


12, 367 

1,991 

932 

266 

297 


3,567 
568 

87 


b49 
112 
109 


982 
189 
42 


1,810 
285 
500 


1,753 

149 

15 


713 
144 


649 
207 


4 
5 
fi 






7 


56 


58 




58 




190 




S 






30, 506 


3,207 


2,013 


16b 


55 


69 


111 


24 


28 


8 


9 


29, 286 

375 

329 

2 

514 


3,057 
61 
60 


1,950 
25 
11 


157 

7 
1 


50 

1 
3 


69 


110 

1 


24 


17 
11 
(") 


8 


10 
11 








12 










1.3 


29 


26 


(>') 


1 




(") 








14 












2, 203, 138 


119,687 


89, 614 


5,568 


4,389 


687 


3,880 


1,812 


1,599 


■i92 


15 


184, 488 

18, 290 

73, 936 

92, 262 

144. 500 

117,373 

1, 054. 063 

260, 920 

104, 924 

183, 321 

79, 846 

73, 703 


11, 388 
552 
5,351 
5,484 
3,415 
7,223 

40, 291 

22, 253 
7,646 

14, 703 
8,684 
4,083 


5,158 

521 

1,715 

2,d22 

11,575 

4,020 

41,951 

12, 512 

3,581 

2,767 

4,136 

3,914 


209 
2 

99 
108 

12 
178 
1,990 
870 
438 
614 
811 
446 


412 


15 


274 

13 

261 


41 

(") 
40 


4 
2 
2 


15 


16 

ir 


327 
86 

69 

1,473 

818 

502 

93 
508 
506 


15 


15 


18 
19 


4 
39 
218 
186 
105 
92 
19 
9 


48 

370 

1,176 

811 

636 

72 
294 
200 


24 
bO 
688 
235 
295 
84 
67 
318 






20 


85 
485 

56 
387 

13 

61 
506 


12 
285 
33 
52 
20 
37 
339 


21 
22 
23 
24 
25 
26 
27 


1, 159, 182 


201,788 


43, 741 


12, 564 


3,662 


2,520 


4,618 


4,912 


1,829 


2.497 


28 


108, 009 

160, 537 

113 

10,981 

156, 930 

12, 955 
26. 524 
10, 253 

107, 198 
36, 033 

686, 580 


9,473 

38, 520 

190 

901 

37, 347 

4,652 

4,858 

5,069 

22, 767 

577 

114, 780 


5,636 

7,348 

16 

611 

6,516 

119 

654 

433 

5,309 

1,895 

21, 720 


614 

5,233 

4 

105 

765 

93 
118 
325 
230 
44 
5,800 


256 
427 


157 

999 

5 

11 

149 

42 
4 
12 
92 


263 
631 


180 

2,782 

8 

8 

53 

36 
10 
3 

5 


370 
352 


65 
1,483 

5 
43 

1 


29 
30 
31 


33 
129 


21 
3 


18 
4 

3 


32 
33 

34 


12 

65 

52 

337 

• 2, 480 






35 


2 
CO 

140 
3,560 




36 


1 

135 
950 


1 


37 
38 


i,200 


1,880 


900 


39 


1,985 
1, 157, 197 


3,886 
197. 902 


















40 


43, 741 


12, 564 


3,662 


2,520 


4,618 


4,912 


1,829 


2,497 


41 


2, 127, 213 
1, 120. 339 
1. 440, 633 


87, 108 


85, 459 
47, 097 
63, 739 


3,247 


4,189 

278 
1,709 


649 


5,587 

369 

2,027 


722 


1,795 
419 
660 


59 


42 

4,^ 












44 















304 



STATISTICS OF INCOME FOR 194 3, PART 1 



Table 1. — Estate tax returns filed during 1944 for estates of citizens and resident 

returns, items of gross estate, 

[Money figures in 



All acts 



Total 



Taxable 



Nontax- 
able 



Basic tax " before tax credits 

Tax credit for Federal gift taxes --- 

Tax credit for inheritance, etc., taxes '<.. 

Net basic tax (45 less 46 and 47) 

Additional tax before tax credit- 

Tax credit for Federal gift taxes— 

Net additional tax (49 less 50) 

Defense tax i' 

Total tax liability (48 plus 51 and 52) _. 

Information items: 

Intangible personal property, total (items 55-63, or 15) 

Intangible personal property not included in items 
60-63: 

Stocks and bonds. .- 

Cash 4 — - 

Mortgages and notes 

Taxable insurance (64 less 65) 

Other intangibles 6 

Jointly owned 

Transfers during decedent's life 

Powers of appointment 

Previously taxed - - 

Gross insurance -- 

Tax-exempt insurance " 



58, 710 

120 

46,285 

12,306 



58, 710 

120 

46,285 

12, 306 



393, 501 

1, 183 

392,318 



393, 501 

1,183 

392, 318 



404, 635 



404, 635 



2, 431, 165 



2, 302, 620 



1, 473, 470 
253, 475 
106, 721 
201, 779 
155, 112 
69, 785 
87, 999 
19,544 
63,281 



1,411,197 

232, 482 

98, 971 

186, 266 

141, 634 

66, 293 

86, 117 

19, 032 

60, 628 



206,764 
4,985 



190, 320 
4,054 



128, 546 



62, 273 
20,993 

7,750 
15,512 
13, 478 

3,492 

1,882 
512 

2,653 



16,444 
931 



For footnotes, see p. 323. 



STATISTICS OF INCOME FOR 1943, PART 1 



305 



aliens, by taxable and nontaxable returns under the applicable revenue acts : Number of 
deductions, 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; ' the Internal 
Revenue Code; 
and the Code as 
amended by 1939 
act (effective for 
estates of individ- 
uals 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 be- 
fore Aug. 31, 
1935) 




1942 act (effective 
for estates of indi- 
viduals who died 
on or after Oct. 
22, 1942) 


1941 act (effective 
for estates of indi- 
viduals who died 
in period Sept. 21, 
1941, through Oct. 
21, 1942) 


1940 act (effective 
for estates of indi- 
viduals 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 




55, 844 

117 

44, 041 

11,685 




2,852 

1 

2,237 

613 




4 

1 




4 
1 
1 
3 




6 




45 












46 










3 
3 




47 








48 












375, 710 

1,179 

374, 530 




17, 531 

1 

17, 530 




107 

2 

105 




129 

1 

128 




25 




49 












50 










25 




51 






















11 












52 






















386, 216 




18, 143 




116 




131 




28 




63 














2, 203, 138 


119,687 


89, 614 


6,568 


4,389 


687 


3,880 


1,812 


1,699 


792 


54 


1, 353, 053 

220, 387 

94, 359 

183, 321 

132, 676 

63, 367 

80, 825 

18, 432 

56, 718 


58, 604 
19,920 

6,996 
14, 703 
11, 430 

3,308 

1,707 
512 

2, 505 


55, 303 
10, 926 
3,297 
2,767 
7,086 
1,950 
4,572 
491 
3,222 


2,341 
723 
340 
614 

1,265 
101 
78 


1.204 
461 
449 
93 
822 
491 
286 
109 
474 


221 
149 
70 
92 
24 
1 
91 


1,200 
653 
484 
72 
483 
370 
405 


796 
180 
292 

84 
383 

70 
6 


437 
55 

382 
13 

567 

115 
29 


311 
21 
52 
20 

376 
12 


65 
56 
57 
58 
69 
60 
61 




6? 


108 


40 


---- 








63 










183, 321 


14, 703 


6,366 
3,599 


1,369 

765 


289 
196 


113 
21 


221 
149 


211 
127 


123 
110 


48 
28 


64 

66 









306 



STATISTICS OF INCOME FOR 1943, PART 1 







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STATISTICS OF INCOME FOR 1943, PART 1 



307 



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308 



STATISTICS OF INCOME FOR 1943, PART 1 



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STATISTICS OF INCOME FOR 1943, PART 1 



309 



C^ CO CO CO CO CO CO CO CO C 



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33 



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310 



STATISTICS OF INCOME FOR 194 3, PART 1 



<» ^^ 



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STATISTICS OF INCOME FOR 1943, PART 1 



311 



CC CC CO CO CC CO CO CO CO CO -^ -^ -^ Tt^ ■-*< 



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312 



STATISTICS OF INCOME FOR 1943, PART 1 



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