(navigation image)
Home American Libraries | Canadian Libraries | Universal Library | Community Texts | Project Gutenberg | Children's Library | Biodiversity Heritage Library | Additional Collections
Search: Advanced Search
Anonymous User (login or join us)
Upload
See other formats

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

^I^if,',.?,^„';^^'-ICLIBRAR? 



3 9999 06316 260 4 






i 



Ife.v ■-:.:^■ 
??>';-tv• 



I 






rE" 



LE 






ch 




V ' 1 r- 



^\. \-'b 









J?' 



GivETsi By 



U. S. SUPT. OF DOCUMENTS 



^ 



UNITED STATES TREASURY DEPARTMENT 

BUREAU OF INTERNAL REVENUE 



STATISTICS OF INCOME 
FOR 1944 

PART 2 

PRELIMINARY REPORT 

OF 

CORPORATION INCOME AND DECLARED VALUE 
EXCESS-PROFITS TAX RETURNS AND 

CORPORATION EXCESS PROFITS TAX RETURNS 
FILED THROUGH DECEMBER 31. 1945 



PREPARED UNDER DIRECTION OF THE 

COMMISSIONER OF INTERNAL REVENUE 

BY THE 

STATISTICAL DIVISION 




UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : 1947 






For sale by the Superintendent of Documents, U. S. Government Printing Offic* 
Washington 25, D. C. Price 10 cenU 



k*. S. SUPERiNTENOtNl OF OOCUMtfttt 

JUN 20 1847 



4-1 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, April I4, 1947. 

Sir: I have the honor to transmit herewith a preHminary report, 
Statistics of Income, Part 2, prepared from corporation income and 
declared value excess-profits tax returns and corporation excess profits 
tax returns for 1944, filed through December 31, 1945. 

The complete report, Statistics of Income for 1944, Part 2, will 
contain more detailed statistics from these returns, together with data 
from personal holding company returns. 
Respectfully, 

Joseph D. Nunan, Jr., 
Commissioner of Internal Revenue. 
Hon. John W. Snyder, 

Secretary of the Treasury. 

JXl 



CONTENTS 



TEXT 

Page. 

Summary data, 1944 compared with 1943 1 

Returns included 2 

Changes in law affecting corporation returns 2-3 

Income and declared value excess-profits tax returns 2-3 

Excess profits tax returns 3 

Consolidated returns of affiliated corporations 3-4 

Industrial groups ^-t- 4-5 

Historical summary - 5 

data tabulated 

Corporation Income and Declared Value Excess-Profits Tax 
Returns, 1944, by Major Industrial Groups for Returns 
With Net Income and Returns With No Net Income 

Table 1. Number of returns, total compiled receipts, net income or defi- 
cit, and dividends paid in cash and assets other than own 
stock; also, for returns with net income: Total tax, income 
tax, declared value excess-profits tax, excess profits tax, and 
adjusted excess profits net income _ 6-9 

Table 1-A. Number of consolidated returns, number of subsidiaries, total 
compiled receipts, net income or deficit, and dividends paid in 
cash and assets other than own stock; also, for returns with 
net income: Total tax, income tax, declared value excess- 
profits tax, excess profits tax, and adjusted excess profits net 
income -- 10-13 

Table 2. Dividends received on stock of domestic corporations and in- 
terest received on Government obligations 14-17 

Taxable Corporation Excess Profits Tax Returns, 1944, by 
Adjusted Excess Profits Net Income Classes and by Method 
OF Credit Computation 

Table 3. Number of returns, excess profits net income, excess profits 
credit, adjusted excess profits net income or deficit, excess 
profits tax, credit for debt retirement, and post-war refund.. 18-20 

Corporation Returns, 1935-1944 

Table 4. Historical summary of selected items from income and declared 
value excess-profits tax returns, and excess profits tax re- 
turns 21 

V 



PRELIMINARY REPORT 



STATISTICS OF INCOME FOR 1944, PART 2 

CORPORATION INCOME AND DECURED VALUE EXCESS-PROFITS TAX 
RETURNS AND CORPORATION EXCESS PROFITS TAX RETURNS 

SUMMARY DATA 

The number of corporation income and declared value excess-profits 
tax returns for 1944, filed through December 31, 1945, is 446,800, of 
which 288,908 show net income of $27,118,055,103, while 123,563 show 
deficit of $819,260,208, and 34,329 have no income data (inactive 
corporations) . 

The income tax liability reported on these returns is $4,355,955,590 
and the declared value excess-profits tax is $98,812,337, while an ex- 
cess profits tax liability of $10,429,779,642, after credits, is reported 
on 55,888 corporation excess profits tax returns for the same period. 
Thus the total amount of corporation income and excess profits taxes 
is $14,884,547,569, representing a decrease of 7 percent as compared 
with the total for 1943. The amounts of income tax and excess 
profits tax liability do not take into account any credit claimed for 
income and profits taxes paid to a foreign country or United States 
possession. 

The 55,888 taxable corporation excess profits tax returns for 1944 
show excess profits net income of $20,458,070,837. Of this number, 
53,331 show adjusted excess profits net income of $12,933,184,650, 
while 2,557 show adjusted excess profits deficit of $6,583,515. 

A comparison of the 1944 returns with the 1943 returns is provided 
in the following summary: 

Corporation returns,^ 1944 (ind 1943: Summary data 

[Money figures in thousands of dollars] 



1944 
(preliminary) 



1943 
(complete) 



Increase or decrease ( — ) 



Number or 
amount 



Percent 



INCOME AND DECLARED VALUE EXCESS-PROFITS TAX RETURNS 



Total number of income and declared value excess- 
profits tax returns, Form 1120 


446,800 


455, 894 


-9,094 


-2 






Returns with net income: ' 

Number ...... 


288,908 
27,118,055 

4,355,956 

98, 812 

10, 429, 780 

14, 884, 548 


283, 735 
28, 717, 966 

4,479,166 

154,934 

11,291,483 

15,925,582 


5,173 
-1, 599, 911 

-123, 210 

-56, 121 

-861, 703 

-1,041,035 


2 


Net income ' . ... 


-6 


Tax liability: 


-3 


Declared value excess-profits tax 

Excess profits tax * 


-36 
-8 


Total 


-7 






Returns with no net income: ' 


123,663 
819, 260 


136, 786 
898, 722 


-13,223 
-79,461 


-10 


Deficit ' 


-9 






Number of returns of inactive corporations 


34,329 


35,373 


-1,044 


-3 



EXCESS PROFITS TAX RETURNS 



Taxable excess profits tax returns. Form 1121: 

Number 

Excess profits net income « 

Adjusted excess profits net income ' 

Excess profits tax 



55,888 
20, 458, 071 
12, 933, 185 



68,202 
22, 306, 883 
14, 552, 878 



See above 



-12,314 
, 848, 812 
, 619, 693 



For footnotes, see pp. 22-24. 



2 STATISTICS OF INCOME FOR 1944, PART 2 

Allowance of the net operating loss deduction reduced the net income 
for declared value excess-profits tax computation by $147,935,784 on 
34,295 returns filed for 1944, as compared with $224,952,476 on 
44,583 returns filed for 1943. See note 35, page 24. 

RETURNS INCLUDED 

The returns included in this report are those filed for the calendar 
year ending December 31, 1944, a fiscal year ending within the period 
July 1944 through June 1945, and a part year with the greater portion 
of the accounting period in 1944. 

The data are from corporation income and declared value excess- 
profits tax returns, Form 1120; life insurance company income tax 
returns. Form 1120L; mutual insurance company income tax returns, 
Form 1120M; and corporation excess profits tax returns, Form 1121. 
Included for this purpose in addition to returns filed by domestic 
corporations are the returns filed by foreign corporations engaged in 
business within the United States. Amended returns and tentative 
returns are not included. The complete report. Statistics of Income 
for 1944, Part 2, will contain more detailed statistics from corporation 
income and declared value excess-profits tax returns and from cor- 
poration excess profits tax returns, together with data from personal 
holding company returns, Form 1120H. 

The statistics are compiled from the returns as filed, prior to revisions 
that may be made as a result of audit by the Bureau of Internal 
Revenue and prior to changes which may result from carry-backs, 
rehef granted under section 722 of the Internal Revenue Code, 
recomputation of amortization of emergency facihties, or from the 
renegotiation of war contracts, after the returns were filed. Changes 
resulting from the renegotiation of war contracts are recorded as 
settlements are reached, however, and the effect of renegotiation 
settlements reached to date with respect to the tax year 1944 will be 
shown in a special tabulation to be included in the complete report, 
Statistics of Income for 1944, Part 2. 

CHANGES IN LAW AFFECTING CORPORATION RETURNS 

The comparability of the figures tabulated from the 1944 returns 
with those from the 1943 returns is affected by the changes in, law 
introduced by the Revenue Act of 1943. Returns for the calendar 
year 1944 and fiscal years ending in the period January through June 
1945 are filed under the provisions of the Internal Revenue Code as 
amended by the Revenue Act of 1943. The amendments contained 
in this act apply also to the 1944 portion of the accounting period, 
in the case of returns for fiscal years beginning in 1943 and ending 
in 1944. The most significant changes are as follows: 

Income and Declared Value Excess-profits Tax Returns, Form 1120 — 

(1) The amount of income subject to excess profits tax which is a 
credit against net income in arriving at normal-tax net income and 
surtax net income is decreased by $5,000. This is the result of a 
change in the excess profits tax law which provides an increase in the 
specific exemption from $5,000 to $10,000 for purposes of determining 
adjusted excess profits net income. 



STATISTICS OF INCOME FOR 1944, PART 2 3 

(2) Corporations filing returns for taxable years beginning in 1943 
and ending in 1944 are required to compute two tentative taxes, one 
under the 1942 Act, the other under the 1943 Act, and prorate each 
on the basis of the number of days before January 1, 1944, and the 
number after December 31,1 943 , respectively. The prorated portions 
of the two tentative taxes are then combined to determine the actual 
liability, which is the amount tabulated in this report. Amounts 
tabulated from these returns for aU items other than the tax liability 
are the amounts used in computing the tentative tax for 1944 under 
provisions of the Revenue Act of 1943. 

Excess Profits Tax Returns, Form 1121 — ■ 

(1) The excess profits tax rate is increased from 90 to 95 percent 
of adjusted excess profits net income. 

(2) The specific exemption allowed a corporation, or an affiliated 
group of corporations filing a consolidated return, in determining 
adjusted excess profits net income is increased from $5,000 to $10,000. 
Exemption from filing an excess profits tax return is accordingly 
extended to cover corporations with excess profits net income up to 
$10,000, as against the $5,000 limitation previously in effect. 

(3) The percentage of invested capital allowed as a credit under 
the invested capital method is reduced as follows: 



Invested capital 



Percentage allowed 
as a credit under 
the Revenue Act 
of— 



1943 



First $5,000,000-.. 
Next $5,000,000. . . 
Next $190,000,000- 
Over $200,000,000- 




(4) The limitation on post-war credit is amended to give effect to 
the increase in excess profits tax rate from 90 to 95 percent, and 
special rules are provided for the computation of post-war refunds on 
fiscal year returns. 

(5) Corporations with taxable years beginning in 1943 and ending 
in 1944 are required to compute two tentative taxes and prorate each 
in a manner similar to that described above for income tax. As in 
the case of the income tax returns, the liability tabulated in this 
report is the actual liability, i. e., the amount obtained by combining 
the prorated portions of the two tentative taxes. All items other than 
the tax liability are tabulated in the amounts determined under the 
provisions of the 1943 Act. 

CONSOLIDATED RETURNS OF AFFILIATED CORPORATIONS (FORM 1120) 

For 1944 the number of consolidated returns for income tax purposes 
is 1,300, of which 1,009 show net income amounting to $3,047,525,612, 
while 289 show deficit of $51,725,066, and 2 have no income data 
(inactive corporations). The number of consolidated returns filed 
is only 0.3 percent of all corporation returns. However, the net 

738754—47 2 



STATISTICS OF INCOME FOR 1944, PART 2 



income reported in consolidated returns is 11.2 percent of the net 
income of all returns showing net income, and the income tax reported 
therein, amounting to $630,110,706, is 14.5 percent of the income 
tax for all corporations. 

The privilege of filing a consolidated return for income tax purposes 
(Form 1120) is granted to afl&liated domestic corporations in general 
upon the condition that the affiliated group make also a consolidated 
excess profits tax return for the taxable year. To qualify as an 
afl&liated group, the member corporations must meet certain require- 
ments in respect to their connection through stock ownership with a 
common parent corporation. 

Data from the consolidated returns are shown as a separate tabu- 
lation in table 1-A, page 10, and are combined with data from other 
returns in the tabulations presented elsewhere in this report. The 
following summary shows, by industrial divisions, the number of 
consolidated returns (Form 1120) and the number of subsidiaries 
included therein, for both the years 1944 and 1943: 

Consolidated corporation returns, 1944 o,nd -lOi-S, by industrial divisions, showing 
number of consolidated returns and number of subsidiaries 



Industrial divisions 8 



Number of consoli- 
dated returns » 



1943 



Number of subsid- 
iaries 1" 



1944 



1943 



All industrial divisions 

Mining and quarrying.. , 

Manufacturing 

Public utilities 

Trade 

Service 

Finance, insurance, real estate, and lessors of real property 

Construction 

Agriculture, forestry, and fishery 

Nature of business not allocable 



1,300 

68 

413 

200 

215 

79 

271 

40 

13 

1 



1,286 

56 

414 

200 

206 

90 

253 

47 

15 

5 



5,781 

260 

1,812 

1,434 

609 

240 

1,296 

88 

41 

1 



6,165 

285 

1,973 

1,546 

570 

312 

1,332 

91 

50 

6 



For footnotes, see pp. 22-24. 



INDUSTRIAL GROUPS 



The distribution of the corporation income and declared value 
excess-profits tax returns for 1944 by major industrial groups for 
returns with net income and returns with no net income is shown in 
tables 1, 1-A, and 2, pages 6-17, of this report. Tables 1 and 2 
include all returns, while table 1-A includes only consolidated returns. 

The industrial classification is based on the business activity re- 
ported on the return. When multiple businesses are reported on a 
return, the classification is determined by the business activity which 
accounts for the largest percentage of total receipts. Therefore, the 
industrial groups do not reflect pure industry classiiications. 

It is important to note that the industrial classification of a con- 
solidated return is based on the predominant business of the affiliated 
corporations for which the consolidated return is filed. If it were 
possible to segregate the income of the subsidiary or affiliated con- 
cerns, the data for such concerns might fall in industrial divisions 
other than the ones in which they are here included. 



STATISTICS OF INCOME FOR 1944, PART 2 5 

In analyzing the data compiled from returns classified under the 
major group "Insurance carriers, agents, etc.," it should be noted 
that life insurance companies are required to include only interest, 
dividends, and rents in gross income. Beginning 1942, life insurance 
companies are allowed a "reserve and other policy liability credit" 
equal to a flat proportion of investment income less tax-exempt in- 
terest. This credit, which is deducted after arriving at net income 
and is reported only on returns with net income, takes the place of 
the deductions for reserve earnings, deferred dividends, and interest 
paid, which formerly were allowed in computing net income. 

For 1944 the credit ratio is .9261 and for normal tax purposes the 
aggregate amount of reserve and other policy hability credit is $991,- 
535,426, of which $990,865,626 is reported on returns with balance 
sheets. As an offset to this credit, adjustment for certain non-life 
insurance reserves is reported in total amount of $6,046,357, of which 
$6,045,216 is reported on returns with balance sheets. The latter 
adjustment, which is m.ade in order to include in the tax base the 
interest received on non-life insurance reserves, apphes only to life 
insurance companies deriving a portion of their income from con- 
tracts other than life insurance, annuities, or noncancelable health 
and accident insurance. 

HISTORICAL SUMMARY 

A historical summary for each of the years 1935-1944 is presented 
in table 4, page 21. In comparing the data throughout the 10-year 
period, the various changes in law must be taken into consideration, 
especially (1) the discontinuance for 1934-1941 of the privilege of 
filing consolidated returns for income tax purposes (except by rail- 
road corporations and their related holding or leasing companies and, 
in 1940 and 1941, by Pan-American trade corporations) and the 
restoration of this privilege beginning 1942, and (2) the provision for 
1936 and subsequent years requiring the dividends received from 
domestic corporations subject to tax to be included in net income. 



STATISTICS OF INCOME FOR 1944, PART 2 



Table 1. — Corporation income and declared value excess-profits tax returns,^ 1944t 
income: Number of returns, total compiled receipts, net income or deficit, and 
income: Total lax, income tax, declared value excess-profits tax, excess profits tax, 

[Money figures in 



Major industrial groups 



Total 
number 

of re- 
turns » 



Returns with net income ' 



Num- 
ber of 
returns 



Total 
compiled 
receipts " 



Net in- 
come 2 



Adjusted 
excess 
profits 
net in- 
come " 



All industrial groups 

Mining and quarrying 

Metal mining 

Anthracite mining 

Bituminous coal, lignite, peat, etc 

Crude petroleum and natural gas pro- 
duction. 

Nomnetallic mining and quarrying 

Mining and quarrying not allocable 

Manufacturing 

Food and kindred products 

Beverages 

Tobacco manufactures 

Cotton manufactures 

Textile-mill products, except cotton 

Apparel and products made from fabrics- 
Leather and products 

Rubber products 

Lumber and timber basic products 

Furniture and finished lumber products. 

Paper and allied products 

Printing and publishing industries 

Chemicals and allied products 

Petroleum and coal products 

Stone, clay, and glass products 

Iron, steel, and products 

Nonferrous metals and their products 

Electrical machinery and equipment 

Machinery, except transportation equip- 
ment and electrical. 
Automobiles and equipment, except 

electrical. 
Transportation equipment, except auto- 
mobiles. 

Other manufacturing 

Manufacturing not allocable 

Public utilities 

Transportation 

Communication , 

Other public utilities 

Trade 

Wholesale 

Commission merchants 

Other wholesalers 

Retail.... 

General merchandise 

Food stores, including market milk 
dealers. 

Package liquor stores 

Drugstores 

Api)ar(-1 and accessories 

FuriiituriMind hous(! furnishings 

Fating and drinking places 

Autoniotiv(i (healers 

P'illing stations.. .[. 

Hardware 

For footnotes, see pj). 22-24. 



446, 800 



9,540 



1,665 

151 

1,755 

3,802 

1,436 
731 



79, 343 



9,099 
2,772 

215 

816 
3,468 
7,346 
1,983 

452 
2,468 
3,841 
2,096 
10, 278 
6,298 

481 
2,794 
6,390 
2,267 
1,782 
6,062 

576 

1,201 

3,628 
3,030 



20, 560 



13,608 
3,776 
3,176 



120, 426 



34, 492 



5,341 
29, 151 



70, 622 



5, 424 
5,462 

1,709 
4,294 
10, 136 
4,434 
9,768 
7,591 
1,758 
2,112 



288,908 



242,811,302 



27, 118, 055 



12, 841, 335 



3,796 



3, 480, 168 



368, 801 



68, 208 



222 

79 

932 



650 
19 



709, 244 

327, 128 

1, 425, 654 

694, 831 

314, 164 
9,147 



110,481 
15,682 

101, 000 
97, 974 

42, 797 



16, 490 

1,366 

24, 027 

12, 692 

13, 618 
16 



61, 042 



141, 082, 130 



14, 989, 999 



8, 844, 347 



6,957 
2,189 

170 

744 
3,028 
6,157 
1,698 

372 
1,645 
2,963 
1,860 
7,904 
4,409 

332 
1,722 
5,171 
1,779 
1,390 
4,721 

461 

860 

2,683 
1,827 



19, 454, 604 

3, 724, 602 
2, 130, 376 

2, 755, 759 

4, 777, 757 
3, 827, 483 
2, 096, 768 

3, 350, 366 
1, 526, 322 
1, 909, 176 
3. 431, 943 

3, 391, 074 
9, 830, 455 
9, 835, 765 
2, 152, 474 

20, 537, 417 

4, 350, 328 
8, 014, 556 

11,111,627 

3, 715, 880 

14, 533, 777 

2, 729, 020 
1, 894, 601 



1,118,978 
388, 092 
166, 400 
277, 823 
502, 623 
256, 976 
140, 996 
330, 265 
164, 459 
169, 937 
416, 711 
577, 262 

1, 304, 240 

652. 071 
258, 592 

2, 166, 784 
476, 784 
983, 133 

1,630,889 

340. 072 

2, 110, 031 

339, 344 
217, 534 



526, 539 
200, 422 

33, 935 
178, 408 
296, 158 
142, 237 

65, 143 
249, 549 

60,990 

82, 198 
228, 725 
302, 661 
598, 234 

79, 164 
118, 539 
1, 394, 631 
275, 155 
713, 203 
1, 170, 711 

244, 015 

1, 536, 165 

217, 238 
130, 327 



13, 067 



21, 603, 751 



4, 277, 770 



1,891,148 



8,693 
2,299 
2,075 



14, 081, 883 
2, 695, 741 
4, 826. 128 



2, 571, 867 
731,259 
974, 643 



1,418,082 
247, 965 
225, 100 



59, 097, 060 



3, 331, 166 



1, 609, 090 



28, 659, 910 



1,254,114 



612, 746 



3,715 
23, 333 



1, 487, 953 
27, 171, 957 



93, 712 
1, 160, 402 



36, 869 

575, 877 



54, 965 



25, 723. 665 



1,815.432 



4, 682 
3,876 

1,416 
3,375 
8,701 
3,532 
6,209 

5, 950 
1,029 
1,811 



9, 082, 536 
5, 548, 165 

168, 306 

884, 133 

3, 050, 095 

793, 734 

1, 155, 143 

1, 148, 622 

189, 284 

189, 441 



931, 564 
148, 007 

6,915 
53, 186 
234, 408 
86, 341 
66, 255 
65, 443 
11,648 
14,164 



584, 822 
55,700 

853 

24, 101 
122, 545 

23, 084 

25, 247 
12,635 

4,190 
2,529 



STATISTICS OF INCOME FOR 1944, PART 2 



by major industrial groups, for returns with net income and returns with no net 
dividends paid in cash and assets other than own stock; also, for returns with net 
and adjusted excess profits net income 

thousands of dollars] 



Returns with net income 2— Continued 


Returns with no net income ' 




Taxes 


Dividends 
paid in 

cash and 
assets 
other 

than own 
stock 


Number 
of re- 
turns 


Total 
compiled 
receipts " 


Deficits 


Divi- 
dends 
paid in 

cash and 
assets 
other 

than own 




Total 
tax 


Income 
tax 3 


Declared 
value 
excess- 
profits 


Excess 

profits 

tax* 








tax 










stock 




14, 884, 548 


4, 355. 95fi 


98, 812 


10. 4^9, 780 


.5. 961, 255 


123, 563 


9, 237, 587 


819, 260 


88,517 


1 


157. 5- 7 


99, 067 


596 


57, 864 


181. 804 


3, 824 


546, 781 


51.427 


7, 673 


2 


42,270 


28, 230 


39 


14,001 


77, 457 


645 


68, 863 


10,823 


1,320 


3 


6,092 


4,908 


21 


1,164 


7,600 


67 


66, 589 


1,797 


66 


4 


48, 926 


28, 368 


126 


20, 431 


24. 948 


652 


177,377 


8, 263 


680 


5 


37, 905 


26, 904 


320 


10, 680 


52, 218 


1,629 


178, 237 


22, 608 


5,272 


6 


21, 995 


10, 354 


67 


11, 574 


19, 292 


661 


53, 527 


6,957 


306 


7 


339 


303 


23 


14 


287 


170 


2,187 


978 


29 


8 


9, 385. 561 


2.201,371 


70, 602 


7. 113. 588 


2, 818. 816 


15, 575 


2, 997. lOl 


156, .'^79 


19, 189 


9 


658, 728 


217, 370 


3,312 


438, 046 


252, 264 


1, 816 


432, 889 


13, 398 


4,215 


10 


233, 829 


69, 895 


522 


163, 411 


69, 391 


410 


75, 787 


3,604 


' 535 


11 


79, 855 


50, 910 


135 


28, 810 


73. 155 


37 


5,442 


104 


22 


12 


183, 781 


37, 759 


515 


145, 507 


46, 908 


65 


31,862 


1,352 


111 


13 


320, 868 


75, 487 


2,442 


212, 939 


04, 620 


374 


70, 297 


3,807 


495 


14 


153,788 


36, 648 


3. 108 


117,0.32 


28. 310 


1,079 


109, 817 


3, 593 


142 


15 


82,006 


26, 904 


581 


54, 521 


27, tififi 


263 


42, 719 


1,162 


.% 


16 


233, 120 


30, 788 


1,519 


200,813 


37. 700 


63 


9,875 


839 


761 


17 


84, 868 


33, 248 


370 


51, 250 


36, 698 


731 


132, 699 


9,463 


1,196 


18 


99, 154 


29, 646 


1,337 


68, 172 


25, 914 


817 


S6, 542 


5,262 


726 


19 


259,847 


69, 494 


1,111 


■ ' 189, 242 


73, 049 


-202 


60, 885 


_3.266 


137 


20 


347, 130 


94, 662 


2, 469 


249, 998 


106, 259 


2,065 


90,812 


6, 275 


665 


21 


745, 611 


240, 264 


3,036 


502, 312 


379, 071 


1,636 


15S, 741 


10, 864 


398 


22 


254, 870 


187, 635 


117 


07, lis 


382, 850 


114 


196, 350 


2,948 


3,676 


23 


150,417 


51. 584 


675 


98, 148 


58, 118 


983 


158, 096 


14. 247 


1,554 


24 


1. 40G. 474 


285, 436 


10.93! 


1, 110, 107 


328. 173 


1,065 


541, 483 


29, 264 


1,638 


26 


295. 653 


69, 860 


2,527 


223, 267 


106. 522 


424 


77, 470 


3,789 


386 


26 


669, 758 


93, 003 


.5, 184 


571. 571 


131,480 


323 


74, 919 


4,029 


467 


27 


1,113,335 


174, 721 


11,436 


927, 178 


200,293 


1,147 


213, 115 


15, 275 


598 


28 


231,238 


36,245 


2,983 


192, 010 


32, 010 


86 


10,880 


628 


12 


29 


1,421,996 


216, 553 


,12,180 


1, 193, 264 


287, 161 


284 


244,050 


10, 658 


701 


30 


220, 087 


42, 862 


1,981 


175,244 


43,660 


828 


76, 026 


6,575 


132 


31 


136, 148 


30,386 


2,132 


103, 630 


27,545 


763 


88,346 


6,278 


767 


32 


2, 387, 557 


814, 496 


2,892 


1, 570, 169 


1, 218, 930 


6,176 


862, 140 


136, 892 


7,704 


33 


1,590,049 


421, 075 


2,492 


1,166,482 


367, 530 


4,042 


705, 799 


115,549 


1,269 


34 


343, 251 


131, 754 


276 


211, 222 


366, 121 


1,261 


30, 973 


2,099 


23 


36 


454, 257 


261, 667 


125 


192, 465 


485, 279 


872 


125, 368 


19,244 


6,412 


36 


1, 917, 935 


567,367 


17,904 


1,332,664 


547, 014 


24,197 


2, 648, 827 


65,537 


6,249 


37 


718, 281 


210, 139 


0,911 


502,231 


198, 070 


6,563 


1, 360, 070 


26,783 


4,417 


38 


47, 459 


16,260 


415 


30, 785 


18,084 


1,420 


123, 556 


2,905 


1,714 


39 


670, 822 


193, 879 


5,497 


471,446 


179, 986 


5,143 


1,236,514 


2.3,878 


2,703 


40 


1, 070, 805 


300, 752 


10. 197 


759, 857 


311,075 


14, 181 


386, 318 


28,331 


1,329 


41 


619, 088 


128,282 


4,639 


486, 167 


161, 932 


667 


35, 848 


1,269 


200 


42 


80,589 


33, 165 


688 


46,836 


34,639 


1,453 


178, 196 


2,540 


24 


43 


2,352 


1,486 


95 


771 


279 


275 


15, 561 


344 


16 


44 


29,464 


8,946 


306 


20,213 


8,694 


822 


41,620 


794 


7 


45 


137, 455 


34,311 


1,564 


101, 579 


28,983 


■ 1,267 


76, 785 


2,505 


363 


46 


41,065 


21,057 


428 


19, 579 


18, 072 


804 


45,963 


2,132 


98 


47 


33,532 


11,948 


484 


21, 100 


9,943 


3,353 


225, 898 


7,715 


41 


48 


25,858 


14, 759 


382 


10, 717 


8,512 


1,397 


77,416 


2,327 


154 


49 


6,134 


2,501 


51 


3,582 


3,071 


664 


37,963 


1,180 


50 


60 


5,426 


3,056 


191 


2,179 


1,855 


269 


8,348 


319 


22 


61 



8 



STATISTICS OF INCOME FOR 1944, PART 2 



Table 1. — Corporation income and declared value excess-profits tax returns,^ 1944, 
income: Number of returns, total compiled receipts, net income or deficit, and 
income: Total tax, income tax, declared value excess-profits tax, excess profits tax, 

[Money figures in 





Major industrial groups • 


Total 
number 

of re- 
turns ' 


Returns with net income ' 




Num- 
ber of 
returns 


Total 
compiled 
receipts '• 


Net in- 
come' 


Adjusted 

excess 
profits 
net in- 
come '* 


62 
fi3 


Trade— Continued. 
Betail— Continued. 

Building materials, fuel, and ice 

Other retail trade .. _ _ 


6,898 
6.757 
4,279 


5,398 
5, 424 
3,562 


1,211,523 

1, 309, 857 

992, 827 


68, 966 
88, 161 
40, 375 


13, 631 
33, 664 
9,019 


M 


Retail trade not allocable _ . 




Trade not allocable 


R*; 


15,312 


11, 156 


4, 713, 486 


261, 620 


84, 325 




Service - 


% 


38, 093 


22, 098 


5, 049, 573 


625, 563 


243, 821 




Hotels and other lodging places 


•i? 


4,305 
8,251 
6, POO 
3,091 
1,535 
4,020 
4, 456 
5,378 
157 


2,900 
5,652 
3,960 
1, 834 
1,027 
3,039 
1,722 
1,901 
63 


920, 628 
789, 425 
940. 552 
127, 484 
142, ^09 
1, 493, 404 
263, 026 
360, 850 
11,396 


103, 983 
61,632 
79, 979 
8,791 
16, 078 
269, 044 
51, 194 
33, 830 
1, 032 


30, 682 

14, 214 

23,911 

1,2.36 

8,844 

119,661 

29,240 

15,768 

265 


m 

59 
60 
61 


Personal service 

Business "service 

-Vutomotive repair services and garages... 
Miscellaneous repair services, hand trades. 
Motion pictures .. . 


63 
64 


Amusement, except motion pictures 


6'> 






Finance, insurance, real estate, and lessors of 
real property. 


66 


142,070 


82, 840 


8, 833, 147 


3, 199, 691 


67, 756 


67 


34, 739 


24, 619 


3, 507, 682 


1,358,836 


12, 949 




Banks and trust companies 


68 


15, 482 
3,235 

3,552 

3,431 

2,105 

1,305 

1, 532 
4,097 


13, 680 
1,497 

2,282 

2,476 

1, 493 

889 

635 
1,667 


2, .385, 716 

24, 874 

197, 225 

261, 608 

423, 919 

126, 001 

52, 633 
35. 706 


729, 785 
6,330 

5.5, 032 
196, 958 
308, 705 

29,912 

21,514 
10, 600 


5,362 
142 

3,369 

93 

522 
851 

2,032 

578 


eg 

70 
71 

72 
73 

74 


Long-term credit agencies, mortgage 
companies, except banks. 

Short-term credit agencies, except 
banks. 

Investment trusts and investment 
companies." 

Other investment companies, includ- 
ing holding companies. '< 

Security and commodity-exchange 
brokers and dealers. 

Other finance companies 


75 


Finance not allocable . . 






76 


7,779 


5,331 


3, 470, 816 


1, 396, 298 


20, 623 




Insurance carriers 


77 


1,968 
5,811 


1,582 
3,749 


3, 272, 963 
203. 853 


1,364,651 
31, 647 


I.'-), 675 
4,949 


78 


Insurance agents, brokers, etc 

Real estate, including lessors of buildings.. 
Lessors of real properly, except buildings. - 

Construction 


79 
80 


92. 332 
7,220 

12, 528 


49, 372 
3.518 

7,160 


1,617,661 
230, 988 

2, 699, 979 


334, 8.30 
109, 728 


19, 392 
14,791 


81 


172,738 


73, S44 




Agriculture, forestry, and fishery .- 


8? 


6, S25 


3,912 


822, 592 


134, 453 


39, 765 

.38, 786 

11 

968 




Agriculture and services.. 


83 


6,178 
374 
273 


3,(i03 
178 
131 


788,951 
16, 309 
17, 332 


128, 679 
3, 333 
2,441 


84 


ForeStiy 


8A 


Fishery 




Nature of business not allocable 


86 


17, 415 


1,824 


142,901 


17, 875 


3,656 







For footnotes, see pp. 22-24. 



STATISTICS OF INCOME FOR 1944, PART 2 



9 



by major industrial groups, for returns with net income and returns with no net 
dividends paid in cash and assets other than own stock; also, for returns with net 
and adjusted excess profits net income — Continued 

thousands of dollars] 



Returns with net income 


2— Continued 


Returns with no net income ^ 




Taxes 


Dividends 
paid in 
cash and 
assets 
other 
than own 
stock 


Number 
of re- 
turns 


Total 
compiled 
receipts i ' 


Deficits 


Divi- 
dends 
paid in 

cash and 
assets 
other 

than own 
stock 




Total 
tax 


Income 
tax 3 


Declared 
value 
excess- 
profits 
tax 


Excess 
profits 
tax* 




28, 321 
44,444 
17,078 


16, 178 
15, 899 
9,163 


643 
564 
363 


11,601 

27, 981 

7,551 


14, 742 
12,504 
7,849 


1, .347 

1,2.30 

643 


108, 849 
71, 707 
63,263 


3,622 
2,295 
1,289 


142 
168 
142 


52 
53 
54 


128,848 


56, 476 


1,796 


70, 576 


37, 870 


3,453 


302,439 


10,422 


502 


55 


321,379 


117, 357 


2,092 


201, 930 


114,846 


12, 614 


583, 536 


46, 770 


1,927 


56 


48.765 

25, 780 

38, 398 

2.976 

9,200 

146. 999 

30, 642 

18, 166 

452 


22, 761 

13, 340 

18, 104 

1,868 

1,862 

46,816 

7,001 

5, 389 

216 


249 
375 
365 
84 
286 
299 
200 
229 
5 


25, 755 

12. 066 

19, 929 

1.025 

7,052 

99, 884 

23, 441 

12, 548 

231 


11,074 

10, 400 

19, 089 

821 

1,178 

62, 049 

6,495 

3.642 

98 


1, 243 
2.308 
2,453 
1, 156 
476 
829 
1,959 
2,133 


94, 999 
120, 451 
95, 985 
38, 737 
17, 746 
79, 509 
61, 043 
70, 756 
4,310 


10, 192 
5,007 
7,146 
2,041 
1,480 
4,903 
8,924 
6,935 
142 


334 
154 
301 

86 
4 
170 
269 
575 

34 


57 
58 
59 
60 
61 
62 
63 
64 
65 


554, 233 


493, 736 


2,806 


57, 691 


1,022,383 


51,042 


992, 161 


304, 810 


40,638 


66 


293,658 


281, 338 


1,329 


10, 990 

4,587 
122 

2,872 

79 

447 

700 

1,721 
463 


752, 458 


8,339 


128, 012 


89, 774 


20,095 


67 


203, 487 
1,829 

21, 189 

10, 970 

36, 419 

7,967 

8,774 
3,022 


198, 101 
1,692 

18, 272 

10, 842 

35, 676 

7,214 

7,015 
2,526 


799 

14 

45 

49 

296 

54 

38 
34 


255, 416 
2,174 

22, 261 

183, 928 

268, 452 

6,216 

7,745 
6,265 


1,241 
1,609 

998 

889 

569 

340 

686 
2,007 


69, 055 
6,050 

10, 384 

4,570 

10,954 

, 11,830 

9,951 
5,218 


20, 324 
6,025 

2,137 

7,805 

18, 227 
1,849 

19, 260 
14, 146 


5,920 
436 

362 
1,994 
1,741 

110 

3,945 
5,586 


68 
69 

70 

71 

72 

73 

74 
75 


110,438 


92, 790 


125 


17, 523 


119, 147 


2,178 


296, 220 


24, 621 


6,016 


76 


98, 543 
11,895 

103, 126 
47,011 


85, 164 
7,625 


24 
101 


13, 355 
4,168 


106,126 
13, 021 


327 
1,851 


262, 277 
33,944 


22,635 
1,986 


5,934 

82 


77 
78 


85, 125 
34, 483 


1,271 
81 


16, 730 
12, 448 


84, 787 
65, 991 


37, 414 
3,111 


533, 423 
34, 505 


163, 105 
27, 310 


13, 254 
1,273 


79 
80 


90, 166 


29, 486 


988 


59, 692 


23,758 


4,354 


481, 986 


33, 604 


1,848 


81 


63, 287 


29,300 


789 


33, 198 


30, 131 


2,505 


107, 035 


14, 530 


1,518 


82 


61,317 

766 

1,204 


28,166 

747 
387 


768 
8 
13 


32, 383 

10 

804 


28,808 

1,067 

256 


2,227 
163 
115 


97, 779 
3,783 
5,473 


12, 591 

1,464 

475 


491 

1,024 

3 


83 
84 
85 


6,903 


3,775 


143 


2,984 


3,574 


3,277 


18, 021 


9,111 


1,773 


86 



10 



STATISTICS OF INCOME FOR 1944, PART 2 



Table 1-A. — Consolidated corporation income and declared value excess-profits 
returns with no net income: Number of returns, number of subsidiaries, total 
than own stock; also, for returns with net income: Total tax, income tax, declared 

(Money figures in 





Major industrial groups ' 


Total 
num- 
ber of 
consoli- 
dated 

re- 
turns ' 


Returns with net income s 




Num- 
ber of 
returns 


Num- 
ber of 
subsid- 
iaries " 


Total com- 
piled re- 
ceipts " 


Net in- 
come 2 


Adjusted 
excess 
profits 
net in- 
come '2 


I 


All industrial groups - - 


1,300 


1,009 


5,000 


31, 508, 016 


3, 047, 526 


1, 294, 894 




Mining and quarrying 


2 


68 


49 


187 


489, 548 


33, 152 


1,399 




Metal mining . 


T 


4 

7 

21 

31 

5 


4 
5 

14 
22 

4 


18 
53 
58 
48 

10 


84, 791 
156, 359 
159, 663 

82, 964 

5.772 


7,486 
6.368 
9,111 
9,474 

714 


1,113 


if 


Anthracite mining . _ . 


5 
6 

7 


Bituminous coal, lignite, peat, etc 

Crude petroleum and natural gas 

production. 
Nonmetallic mining and quarrying... 


5 
121 

161 




Manufacturing 

» Food and kindred products 














9 


413 


356 


1,710 


21.454,124 


1, 675, 525 


663,871 


10 


42 
10 


38 
9 


228 
18 


1, 100, 967 
60, 376 


84. 923 
2,513 


48, 390 
88 


11 

19 


Beverages 

Tobacco manufactures . 


1^ 


Cotton manufactures .. . 


5 
19 
9 

4 
4 
17 

7 

12 
31 
47 
22 
23 
43 
16 
18 
31 

6 

22 

12 
13 


4 

19 

7 

4 
4 
15 
6 

10 
26 
43 
22 
14 
32 
11 
16 
27 

6 

21 

11 
11 


5 
39 
14 

6 
39 
23 
10 

20 

96 
162 
260 

21 
224 

87 
105 

49 

14 

136 

29 
125 


62, 936 
277, 506 
23, 338 

51, 005 

957, 952 

35, 127 

10, 510 

78, 682 

218, 485 

1,007.041 

5, U51, 377 

53. 194 

3, 498, 443 

1, 438, 220 

489, 224 

90,724 

34, 201 

6, 734, 023 

■ 39.914 
140,881 


6,775 

45. 142 

1,770 

2, 502 

71, 284 

2,917 

1,317 

9, 538 

38, 399 

101, 307 

277, 303 

5,387 

202, 859 

153,896 

,50. 442 

10, 864 

2,154 

580, 772 

5,730 
17, 731 


4,852 

33, 935 

720 

400 

58, 271 

608 

165 

5,130 
18, 092 
27. 508 

9,285 

2,478 
42, 116 
74, 818 
27, 265 

7,118 

632 

297, 615 

3,341 
1,045 


14 
15 

in 


Textile-mill products, except cotton. . 
Apparel and products made from fab- 
rics. 
Leather and products. 


17 


Rubber products .-. 


18 
19 

70 


Lumber and timber basic products. .. 
Futniture and finished lumber prod- 
ucts. 


21 
22 
9S 


Printing and publishing industries 

Chemicals and allied products 

Petroleum and coal products 


24 


Stone, clay, and glass products 

Iron, steel, and products... . ... . 


26 
27 
28 

29 

30 

81 


Nonferrous metals and their products. 
Electrical machinery and equipment . 
Machinery, except " tansportation 

equipment and electrical. 
Automobiles and equipment, except 

electrical. 
Transportation equipment, except 

automobiles. 
Other manufacturing 


32 


Manufacturing not allocable -- 




Public utilities 


33 


200 


153 


1,257 


6, 302, 917 


1,097,076 


563, 554 




Transportation 


34 


120 
11 
69 


92 
9 
52 


589 
35 
633 


4, 704, 809 
33, 421 

1,564,687 


848, 126 
7.172 

241.778 


526, 026 

668 
36, 8.59 


3fl 


Communication 


36 


Other public utilities 




Trade 


37 


215 


181 


519 


2,367,188 


111.112 


52, 581 




Wholesale 


3« 


91 


76 


169 


.546, 790 


35, 889 


13, 140 




Commission merchants.. 


3fl 


7 
84 


6 
70 


6 
163 


16.391 
5.30.399 


867 
35,022 


333 
12,807 

38,928 


40 


Other wholesalers 




Retail 


41 


104 


88 


321 


1. 778. 743 


73, 567 




General merchandise 


42 


17 
15 


16 

12 


113 

47 


419.490 
1.051. li)7 


36, 591 
20, 103 


26, 865 
6,029 


43 
44 


Food stores, including market 

milk dealers. 
Package lifiuor stores 


45 


Drug stores 


5 
18 

3 
18 


4 
17 

3 
15 


7 
51 

4 
56 


3, 324 7fi 

148,820 9,397 

4,624 149 

94, 405 4, 854 


""i,2hV 

34 

1,615 


4A 


Apparel and accessories 


47 
48 


Furniture and house furnishings.. 
Eating and drinking places 



For footnotes, see pp. 22-24. 



STATISTICS OF INCOME FOR 1944, PART 2 



11 



tax returns,^ 1^44, ^2/ major industrial groups, for returns with net income and 
compiled receipts, net income or deficit, and dividends paid in cash and assets other 
value excess-profits tax, excess profits tax, and adjusted excess profits net income. 



thousands of dollars] 



Returns with net income 


2— Continued 


Returns with no net income ' 




Taxes 


Divi- 
dends paid 

in cash 
and assets 
other than 
own stock 


Num- 
ber of 

re- 
turns 


Num- 
ber of 
subsid- 
iaries '" 


Total 
com- 
piled re- 
ceipts n 


Deficit 2 


Divi- 
dends paid 

in cash 
and assets 
other than 
own stock 




Total tax 


Income 
tax 3 


Declared 
value ex- 
cess-prof- 
its tax 


Excess 

profits 

tax< 




1, 69a 598 


630,111 


4,273 


1, 058, 214 


983, 281 


289 


781 


674, 033 


51, 725 


10, 486 


1 


12,459 


11, 232 


32 


1,195 


19,811 


19 


73 


66, 762 


1, .339 


772 


2 


3,347 
2, 324 
3,667 
2,769 

352 


2,390 
2.320 
3,657 
2,651 

214 


6 
5 
6 
16 


951 


6,781 

3,759 

858 

8,190 

224 












3 


7 
9 

1 


6 
18 

48 

1 


13, 280 
29, 413 
23, 977 

92 


224 
430 
620 

65 


33 
231 

509 


i 


4 
102 

138 


6 

7 






^ 
























919, 010 


376, 544 


3,083 


539, 383 


600, 887 


57 


102 


180, 174 


7,850 


940 


9 


55, 358 
1,007 


14, 879 
930 


55 
2 


40, 4?5 
75 


14, 859 
711 


4 

1 


5 
2 


4,975 


149 
15 


110 


10 
1] 






}"> 


4,799 

31, 809 

1, 031 

1,203 

51,875 

1,283 

485 

5. 570 
22,715 
53, 589 
93, 043 

3,240 
99,817 
93, 033 
26, 075 

6,992 

1,171 
354, 450 

3, 175 

7,287 


757 

4,291 

415 

870 

5.394 

755 

344 

1,558 
8, 316 
30, 000 
85, 065 
1,139 
66, 380 
29, 122 

5, 270 
1,282 

603 

112,248 

618 

6, 307 


32 

671 

14 

154 


4.011 

26, 846 

615 

319 

46, 328 
520 
141 

4. 013 
14,313 
23, 482 

7. 939 

2, 052 
33, 093 
63, 721 
20, 580 

5,677 

499 

241, 353 

2.549 
8:.8 


972 

5,217 

277 

618 

9,155 

657 

250 

1,433 

8,144 

31, 784 

214. 644 

825 

68. 847 

46. 707 

14, 142 

599 

1,824 

177, 524 

581 
7, 116 


1 


1 


3 


18 




1? 




14 


2 


2 


1,056 


78 




IF 




^(^ 












17 


2 

1 

5 
4 


2 
2 

4 
9 

4 


1, 9.32 

4,779 

9,289 
6, 673 
3,366 


149 
31 

164 
78 
164 




IS 


25 


19 




9f 


87 
108 

39 

50 
345 
190 
219 

33 

69 

849 

8 
152 


5 
18 


21 
22 

9^ 


9 
11 
5 
2 
4 


17 
27 
7 
2 
6 


11,599 

111,466 

9.506 

1, 191 

8,877 


551 
5, 791 

291 
92 
70 


79 
585 
118 


■24 
2J 

2e 




''? 




oq 


1 

1 

2 


3 

1 

8 


311 

1, 185 
3,965 


96 

82 
30 




3C 
31 




S"- 






653, 074 


188, 634 


585 


463, 854 


262, 487 


47 


177 


238, 272 


25,200 


5,198 


33 


551,374 
3, 197 
98, 503 


119,055 

2, 62 2 

66, 957 


550 
4 
31 


431, 768 

571 

31,515 


113.317 
1, 493 

147, 679 


28 
2 
17 


105 
4 
68 


' 162,480 

2,109 

73. 682 


14,566 
1,319 
9,316 


149 


3-^ 


5,049 


36 


65, 09,T 


22, 126 


472 


42, 498 


27, 935 


34 


90 


110.326 


1, ,508 


2,186 


37 


19, 021 


8, 405- 


241 


10, 374 


12,018 


15 


45 


-70, 860 


494 


2,053 


38 


438 
18,583 


142 
8,263 


32 
209 


264 
10,110 


118 
11.899 


1 
14 


2 
43 


230 
70, 630 


39 

456 


1,626 
428 


3S 

4C 


45, 207 


13, 298 


221 


31, 688 


15, 690 


16 


32 


29, 490 


992 


133 


41 


25, 254 
10,967 


3,800 
5,775 


67 
37 


21, 387 
5,154 


5,583 
5,390 


1 
3 


1 
3 


134 
3,057 


2 
43 




4"^ 


1 


43 
44 


13 
5,715 

76 
2,652 


10 
2,005 

48 
1,248 


2 
89 






1 

1 


1 
3 


200 
2,550 


2 
242 




4"^ 


.3, 621 

29 
1,381 


1,539 

24 

2,409 


132 


46 
47 


24 


3 


17 


20, 974 


433 




48 



12 



STATISTICS OF INCOME FOR 1944, PART 2 



Table 1-A. — Consolidated corporation income and declared value excess-profits 
returns with no net income: Number of returns, number of subsidiaries, total 
than own stock; also, for returns with net income: Total tax, income tax, declared 
Continued 

(Money figures in 





Major industrial groups * 


Total 
num- 
ber of 
consoli- 
dated 

re- 
turns 9 




Returns with net 


income ' 






Num- 
ber of 
returns 


Num- 
ber of 
subsid- 
iaries '" 


Total com- 
piled re- 
ceipts " 


Net in- 
come 2 


Adjusted 
excess 
profits 
net in- 
come " 


49 


P etail— C ont inued . 
Trade— Continued. 


6 
4 


6 

1 


13 
1 


6,706 
960 


665 
51 


47 


"iO 


Fillins; stations.. 


■il 


Hardware 




5? 


Building materials, fuel, and ice-. 
Other retail trade 


6 

7 
5 


4 
7 
3 


8 
14 

7 


5,652 

34,553 

9,051 


235 

1,192 

254 




53 


88 


M 


Eetail trade not allocable.-- - - 




Trade not allocable . 




=5=1 


20 


17 


29 


41,655 


1, 655 


513 






"16 


79 


61 


194 


122, 627 


16, 225 


3,885 




Hotels and other lodging places 

Personal service 


57 
58 


21 
6 

7 
3 


18 
5 
4 
2 


34 

5 

33 

8 


35, 478 

2,134 

6,471 

943 


4, 580 

156 

207 

2 


164 


59 


Business service. 




60 


Automotive repair services and ga- 
rages. 

Miscellaneous repair services, hand 
trades. 




61 




(JO 


23 
12 

7 


21 
8 
3 


61 

49 

4 


62, 481 
11,777 
3,344 


7,978 

3,238 

65 


1,737 
1,994 


03 
64 


Amusement, except motion pictures.. 

Other service, including schools 

Service not allocable. 


65 






Finance, insurance, real estate, and lessors 
of real property. 














m 


271 
79 


171 


1,030 


542, 130 


79, 595 


1,687 


67 


54 


518 


199, 277 


57, 091 


326 




Banks and trust companies 

Long-term credit agencies, mort- 
gage companies, except banks. 

Short-term credit agencies, except 
banks. 

Investment trusts and investment 
companies. '3 

Other investment companies, in- 
cluding holding companies. i» 

Security and commodity-exchange 
brokers and dealers. 

Other finance companies 


68 
69 


22 
3 

20 

7 

14 

6 

2 
5 


17 
1 

15 

5 

7 

6 

1 
2 


123 

1 

339 

20 

12 

12 

2 
9 


80,548 
102 

43, 971 

17,299 

37, 539 

7,497 

4,482 
7,839 


21, 182 
15 

11,328 

1,107 

20,603 

871 

245 
1,739 


2 


70 
71 
7? 


317 


73 
74 


7 


75 


Finance not allocable 






In.surance carriers, agents, etc 




76 


25 


19 


85 


270, 4C0 


12,077 


520 




Insurance carriers 


77 


19 
6 

151 

16 


15 
4 


75 
10 


260, 226 
10. 173 

66,465 

5,989 


9,247 
2,831 

8,626 

1,800 


89 
430 


78 


Insurance agents, brokers, etc 

Real estate, including lessors of build- 
Lessors of real property, except build- 
ings. 
Construction . 


79 

80 


89 
9 


403 
24 


841 






81 


40 


27 


64 


65, 689 


5,630 


1,010 




Agriculture, forestry, and fishery.. 


82 


13 


11 


39 


1615, 793 


29,211 


6,907 




Agriculture and services 


83 


12 


10 


38 


163, 671 


29,192 


6,907 


84 


Forestry 


85 


Fishery 


1 


1 


1 


121 


19 






Nature of business not allocable 




86 


1 



























For footnotes, see pp. 22-24. 



STATISTICS OF INCOME FOR 1944, PART 2 



13 



tax returns,^ 1944, by major induHrial groups, for returns with net income and 
compiled receipts, net income or deficit, and dividends paid in cash and assets other 
value excess-profits tax, excess profits tax, and adjusted excess profits net income — 



thousands of dollars] 



Returns with net income 


2— Continued 


Returns with no net income ' 




Taxes 


Divi- 
dends paid 

in cash 
and assets 
other than 
own stock 


Num- 
ber of 

re- 
turns 


Num- 
ber of 
subsi- 
diaries '0 


Total 
com- 
piled re- 
ceipts >i 


Deficit 2 


Divi- 
dends paid 

in cash 
and assets 
other than 
own stock 




Total tax 


Income 
tax 3 


Declared 
value ex- 
cess-prof- 
its tax 


Excess 

profits 

tax* 




237 
21 


196 
21 


(16j 


41 


161 












49 


' 3 


3 


445 


42 




.50 










51 


92 
162 

18 


92 

85 
18 


(IS) 

2 






2 


2 


677 


108 




f<?. 


76 


583 

(15, 




53 


2 


2 


1,453 


120 




54 










869 


42; 


10 


436 


228 


3 


13 


y, 976 


2'2 




55 






7,425 


4,160 


64 


3,200 


3,237 


18 


46 


19, 433 


3,024 


90 


56 


1,165 
61 
81 

(IS) 


1,009 
61 
79 

(.5) 


25 


131 


838 


3 
1 
3 
1 


8 
1 
5 
1 


1,276 

306 

1,119 

71 


290 

40 

104 

5 




57 




58 


2 

(15) 




90 
21 




59 






60 






61 


4,034 

2,067 

16 


2,539 

456 

16 


30 

7 


1,465 
1,604 


1,776 

499 

14 


2 
4 
4 


18 
6 
7 


5,805 
3,997 
6,861 


430 

1,738 

416 


40 
50 


62 
63 
64 








65 
























19, 179 


17, 726 


20 


1,433 


49,446 


98 


266 


33,446 


11,520 


1,005 


66 


13, 375 


13, 092 


5 


279 


34, 146 


25 


47 


3,866 


2,978 


177 


67 


5,740 
4 

4,798 
135 

1,971 

124 

103 
500 


5,737 
4 

4,525 
135 

1,971 

118 

102 
500 


2 


1 


10, 752 
5 

4,165 

559 

IS, 022 

34 


5 
2 

5 

2 

7 


7 
3 

11 

4 

13 


2,709 
265 

407 

6 

436 


682 
131 

85 

1 

894 


56 
15 

43 


68 
69 


2 


271 


70 
71 


(15) 
(15) 

1 




63 


72 


6 


73 


1 
3 


6 
3 


6 
38 


104 
1, 080 




74 




610 




75 










2,975 


2,528 


2 


444 


12, 465 


6 


8 


5, 165 


245 




76 






2,139 
836 


2,060 
468 


2 


76 
368 


9,492 
2,973 


4 
2 


6 
2 


5, 105 
60 


232 
13 




77 




78 








2,300 
529 


1,581 
526 


9 

4 


710 


1,656 
1,178 


62 
5 


205 
6 


24, 319 
96 


8,181 
116 


828 


79 
SO 








2,497 


1, 703 


9 


785 


2,581 


13 


24 


25, 208 


1,145 


295 


81 


13, 858 


7,986 


7 


5,865 


10, 898 


2 


2 


107 


34 




R<? 






13,853 


7,980 


7 


5,865 


10,895 


2 


2 


107 


34 




83 




S4 


5 


5 






3 












85 
























1 


1 


1 


305 


105 




86 















14 



STATISTICS OF INCOME FOR 1944, PART 2 



CO S — 









•^ 


cs 


CO-^ U3CO 


t^oo 


OS 


O -H IM CO ■>»< >r3 


CO 1^00 OS 


gS!5 




rt-^ « rH 






>> ^ 


05 


» 


■^ CO r^ TjH 


^ 1 


OS 


<o 1 1 IcO^ 


I^ ^ 


>0 M 10 




M 




N 






o 










_» 


^sa 


° 












ff~S^ 






— ' 


e» 












00 






c 




















o 


« 






































03 


-t> >^ 


o 


CO 


I 1 CO 




CO 










.SfP 




to 


















S 3 




•ra 




1 1 ^ 






' ' 'S"^" 


; iS's' 


s^S^s" 


(0 




3 wc 


















a 

o 

a 


a "^ 




















OD 


^ 


^ 


rtNCON 


CO 1 


■* 


.«< 1 1 ilO 


WW o 


ow 




1^11 Ills 


U5 


N 






00 


>« . 1 1 






o 


_ J2 




















a 


§s 




















= » 


^ 


CO 


■9< COTlHlO 


s^ 


OS 


OS-SI ciocor^ 


eoiMt^oo 


8S23 


'S 




CO 




05-H-* t^ 


s 


T}< 1 CO 


•*(» 


o3 


















E 




<N 
















3 


S 


■*J 




































<B 


s 




y^ 


Oi 


05 h- t^ ^ 


(N CS 


OS 


OS •* 1 40 r^ a. 


CO CO CO-* 


■*COOS 


« 




"a 
a 


co- 
re 


o 

CO 


03 --< COOS 


CO 


^- 


O 1 ■* 


oco 


■fltiMIM 


' 


3^ a 2 u . " 


t^ 


CO 


COIOM M< 


o 


o 


co-^ loCT>.-i 


■cf 0^ -^t^ 


CD CO CO 






-* 




CO oco 


CO 


o 


00 iCOCO 


t^os 


-^IM-H 






o 


t^ 


■-I rt ■* 




o 


















2- 


■"^ 










c 


5-0*0 






















>> J, 


05 


o 


r^ OS ^ t^ 


CO 1 


o 


00 Tf -*- CO lO t- 


r-H ^ IM 


-HCDOO 






o 




t^ lOt^ 




o 


Ol^ OOM ocs 


-H ^ COOS 


COIM-* 




s 


l|a 


00 
(M 


■* 






co" 






C^CDOS 




o 


« 




















-w ^ 


O 


lO 


■-I rt 05.-I 


CO ■ 


Tfl 


OOCOIO— 'OOCO 


r-l ^OSCO 


00— lO» 




cfl 


O 03 2 


1^ 


<N 






>o 


CDi-( t-Ht-i 




cot* 




60-:? 




(M 


















■- 3 


■2i b >. 




















^.2 


^5| 


CC 








'^ 










«a 


CO o o 


















IB 
S 






















•^-O d^ S=g 03 c3 


rfi 


00 


moooio 


o 


(M 


M C) (^ OS lO OS 


00 CO 


r-osoo 






•^ CO o ^ 


CD 


00 


,-H T)H »0 O IM CO 


OS 


t^t^o 


o 


ex) 


5< 


o 


CO^^(N 




00 


lO — Irfrt t-Hi-l 




•*050 


o 


>-< c 


















a 


«3 


•So^gg£x-e 




" 




~-^ 


o 










«s 






































x: 


c8 




N 


Oi 


05 1^ 05 lO 


■* >o 


CO 




OS—I 00 x> 




O N 


>>" 


M 


<N 


CO »0 OOi 


OS 




CO O (M CO »o t^ 


*<*l ■* 




'$ 


•^a 

£ 


3 ■» 
23 


00 


CO 


CO C<» 00 *o 


(N 


IN 
00 


IM Tt<IM l^rt O 


C-JCOIM OS 


cooo-* 




Si C3 


S: 








00 








a 
3 




o 






















* *o 


IM 


M t^ t^oo 


CO »o 


IN 


O -^ CO CO CO OS 


1^ CO 00 CO 


OS OS 10 








N 


05 OS Tj* 00 


OS 


•at 


lO CO t^ O O CO 


r^ CO -1 10 


o^os 




i 


o 


CO 


00 


00 CO 005 
CS r-T 


■* 


lO 


CO t^ ■<»< O CO IM 


CO CO tP CO 


■^lOTjl 


>rfr^ IM-CO-rH 


^--r-T-T 


CO -^oT 




•^ 


H 


s 
















c 


j „^ , J ,u 


o 


00 


lO O CO o 


>o CO 


r^ 


OS 00 CO CO t^ ^ 


00 OS OS to 


■ocoo 




iT^-iji ^, . o 


-di 




-H .-1 00 05 


CO 


00 


coco i^ r^ CO OS 


00 10 OS CO 


Os(N 10 








^ 


(M Oi O ^ 


(N 




OS OS CO 00 OS CO 


coocm- 


NOO-H 




y 


t-T 




i-r (n'oT 




im' 


oco ■^'"•-h'co ^^ 


^e-feo"-'- 


co"co 




't- 




CO 






OS 
CO 


« 




i-<0 




Q 


5 - = o 


'"' 






















1 




' ' -^ 03 
1 '^tSi 


60^ 

.32 




: : : :2g 




ii i 








i 




1 1 a^_ 

: i«2 






1 \ \ ist 


; ' 3 a 

, ,T) u 

■ 1 '» 


ill 

OboS 






1 


i 






^1 




C2 ; : i^-g 
1 : ; ;sa 

3 1 1 ' >< 


Mil 






1 

s 

.s 

0? 


a 

3 

■c 

D 
T3 


be 

'>, 
t. 
a 

3 

a 

"2 
3 

bo 

.a 


1 '--tS S so 

: ;.gi3 sf-g. 

C S ^ c g o_ 

-si .-§!?? 


hi) 

c 

3 
o 

.2 

3 

a 


■O 1 ' ' O en 

a :32iS3 
•a ;o25o 
£ :5|o- 

T) . 3^ t. "■ 

^£^al^ 

c too - *?— ^ 

03 « g a ^ e; -^ 

o) 0* n— 


2 3 i s § ^-g^ 








.3 


<-^-<CQO 


^l^-. 


pMpQHUH<i 


hJtfhJfc< 


CMPhO 










.3 






03 




































-i; 


i< 






<. 














-- 


M 


CO'<»<U5tD 


1~00 


OS 


O-HNCO-tJIiO 


COJ^OOOJ 


Sc^SS 



STATISTICS or INCOME FOR 1944, PART 2 



15 



«e^«w c^ c^ CM CO 



O i-< W CO -^ lO to 



00 03 O «-< CM 00 -^ »C CD t-* 00 Oi O 1-f C*J CO -^ »o 



CO CO CO CO ' 



■^Tj* ■«:t*'^'^'^**f'**^iO»0*CW3iO 



e^osco— ' 2 oo"* 1 « 


2 


2 ^ 


Oi 

•* 


CM 


CM 
CM 


to 


; 1 ■* rt 1 1 rH ; 


CO 




i £ M^ 


£€ 


OS 


>o 


i lO 1 CO 




'• 1 1 i 1 CO i 1 ' 


^ 




— ic<30e>JiOM 1 1-1-1 


g 


CO CO 


■* 
•* 


to 


-^s s 


-H ^ i 00 to— 1 1 i>o to ! 

': ; i '; 






rooccoo O -^ — 1 CD ^ >o 


1* 


OC4 (N 

Tji CO 
CO —1 


IN 


CO 
CO 


CO i-H 


coto -"'"fjSinNo^;^ 


to 
■* 


lOcDcoo r^ -^ ^H to w ci 

OtOOOJ M to rt COM 

•-iNeo 


CO 


Tf (NOO 


to 


to 

CO 


•*C0 
CM t>. 

CO 


lo 


•<ji t^ — t Tji to 00 OS — ^ CM t^ r^ u5 

— < CMCM— 1— < CM— 1^ 


to 




i-Ht^t^tO O -^ ', 1-t OOIM 


IN 

CO 


CVI (N 

2 eo" 


00 


1 


OS OS 
CO 




>o-«< ; coooocoeo oosco 

,-< ■ ■-( — ( to —1 


to 




963 
570 
766 

111 

5,416 

887 

40 

475 

120 

74 

6,762 


tO-Hio 

t^ too 

o to 


CO 


S3 




to 


O — c to "O CM O to « b- CM t~ O 00 
CM O CMrtCOCO -^COCM 

CO ^ —1 


g 




t~i-(t- o to la 

•a 




t-cot~ 

05 ■* 


(N 


't" 




OS 
CM 


«n o CD ■«>■<}" —1 00 -Ht>.eM 


s 




866 

487 

1,401 

178 

1,064 

1,327 

148 

885 

370 
159 


o 
o 

(N" 


COCOi* 


CM 


1 


CM CO 


i 


OS-* tOCOOOCO tOOCMOOOO 
OCO COCMCMT)--* CMCOCO 
CO-. ^ 


2 




3,993 

1,852 

17,631 

2,783 

4,607 

9,717 

1,483 

13, 407 

1,886 
1,055 




So-* Ol 

CO*" CO*" to 


i 

cm" 

CM 


t-." 


to-* 

OOl 

toco 
to" 


OS 

>o 
co" 


CM-* t^in o>noooooosooo 

OCO CM CO — 1 -* CM CO t^ t^ — 1 CM 
CM-* — " — ' 00 CM -* -* •* CM 

0>" rt" 


CO 

■* 
■* 




5,992 
2,920 
19, 870 
3,073 

11,590 

11,995 

1,671 

14, 819 

2,378 
1,292 


32, 534 

17, 703 
3,554 
11,277 


« 

g 
s 


CO 

8 

oo" 


mos 

wco 

t^" 


CM 

•rs" 


9,966 
699 

13 
137 
1,190 
862 
303 
511 
103 

83 
648 
477 
288 


to 




102, 834 

4,112 

35, 563 

14, 433 

20, 075 

10, 937 

388 

28, 184 

3,560 
1, 233 


00 

r^ 

o 

CO 


to to CO 


00 

CO 


o 


CM OS 

os>o 
t-Too 


to 

CO 


8,707 
1,181 

5 

1,037 

2,677 

640 

392 

512 

113 

82 

899 

629 

489 


OS 

cm" 






: :5§ 

I tn H^ 

;.2 3 a 
Swag 

■a o " 



OP^ 



a » o— ^ OS'S 
a o 3 a E s -S 

a 03 I- as ffl 3 



SCSI'S 

5 S 3 5 » 

feWnoPn 



•5 (U 



co^iotc t^ 00 OS o — < CM CO -* »o to t^ 00 

CMCMCMCM CM C^ cm CO COCO CO CO CO CO CO CO 



CM CO ^^OtOt^OOOS 



Su3 



iO lO lO »o 



16 



STATISTICS OF INCOME FOR 1944, PART 2 









CO 


iO»0»0 «5 


,_ 


NCO-^"- 


CO 


t-^ 


OOOi 








«CI 


CC 


?D CO CD CO CO 


CC 


COCO tt 






lit 


05 


i-HCO 






-J-* 


^ 




1 CD>0 ^ 




1 












s 


i 


JS^ 




■'— ^ 




O O 








00 


(^ 


<o 




a 


^"s 




















o 


(D 
























































03 


+J X 


cc 








CO 




N 




■^a 


o c3 2 










C<l 


■fl 


cq 




^5^ 




iP --"N ' 




.'-> ---N 


w 








•S3 




O — 1 




2 2 






2 S 


^<. 


|a 


MO o 




""" : 




*W 'W 






^^ v^ 


QJ 


C 0) 
















1 


a 

o 
a 

B 
1 


















1 


« 


C6 


MNO 




1-H Tfl 


00 


■"id 


1 00^ ^ 


cc 




lO 








IN 


2 


t* 


05 




^ 




^ 


00 

.* 


CS 




" of 


o 


_X! 












1 






a 


gg 












1 






£?o 


■ ^ 


00 00 eg r~ 




COOX5CC 





•^ 


>O00 rt 




■* 




coco 


(M 


05 


-9<C^ lO 


'$ 




oS 






2^ 


CD 


ir: 


CR 




ja 03 










00 


iC 


CO 


6 


^S 










■^ 




*"" 


3 


L. 


"*^ 


































£ 




c-» 


o.-it^t^ 




coco-* c^ 





'^ 


O-^ CO 


CS 




rtrtOOrt 




CO-* 


N 


CC 


ffiO >o 




0) 




<N 




^ 


CD 


0: 






-tJ 


o 


















C 


e 










CO 


s 


N 




.^^agss 

£o-s« 


00 


>0-*cv5N 




5S?: 


00 




CC 

1-* 


t^N -* 




•c 








2 


>« 


t^ 


r-H 




> 

5 








































>j ^ 


00 


^sis^ 




CO-* 00 


o> 


1^ 


N t^ CO 










c< cq 





*c 


COrH 00 




.s 


l^a 


^ 








-* 



CC 







m 


^^'s 










c3 


-^ 


■* 




C 


'^ » 


















o 




















ft 

■§.2 


-« ^ 


^ 


— l-^CD 




e^ lt» 


CD 




>oco e-j 




o5- 

3 w g 


CO 




f 




s 

CO" 


cr 


rt 

CO 




«a 


03 O O 
















<D 


0) >j 


































a 


§« 


Illllsll 


g 


SgS"^ 


'^ 


?5S?J 


g 


(N 


000 rt 

■* CO 


8 


e^ 










cq 


C 




a 


<» o 


■^Xc3rtOO^*J 










o" 


a- 






o! 


3 S-2 S X fe JS i; 










s 


s 


s 


a 


c- 


































J3 


s «? 


*~ 


a. 


■* tOOOOl 

CO r^ CO T-t 


,^ 


iO00-*C^ 


(N 


i 


00-* 00 




O N 


>>" 




■^ 


u:) tp 01 





-* ^ I:^ 

COl-H 

1 


i 

3 


1| 

si 


^1 


(M-HCO 




CO^-l 


CO 

c» 


s 




t4 


















1 






C^ 


•-H Tt< coco 
OICOM'N 


CC 


CD CO CO e-^ 
ocO»o 


r^ 


(N 


1 «-^ « 


1 


13 


CO 


Tf 


00 


s 


^■^ s 




5 


o 


n 


^ 






N 


(N 


CO ^ 




c 










-* 


s 



















'-'■ 




'^ 


a u o <u >:< , s 

.« Qj c« o or 


^__, 


CO-* ^r- 
co Aoco 


g 


oomNa 





OC 


00O5 Cq 




to 


eoooiMu- 


-* 


oc 


CO pf 




CO 


03 >ot^ 




t^COM 



10 










1 


j 1 1^3 


•c 




c«' : 


M 




! -4^ CO »< 










1 i . 03 


c 






icJ 


_» 




.2 S CO 












43 

> 




at 










1 
2 




.as 




g^ 
o.a 


■2 




CO ^4^ 

-M S ca to 

_^ n M 










be , . 
© d « & 


bd 

■5 




« 


Ill 


1> 








3 

.S 


j 


o > > 
fc- ^ ^ 

Q,-. ;«'^ 
05 e8 -/■- O 


s IS si 

ssSc^^lfe^ 

bo::^ oj Q CD a 

03 a;T3 t« u. «- 

!5 ^ 03 -13 3 a> -f: 


it 

.3 S 




CO p oc rt 

PQh5 m 






OP 

■p 


O fe 3 3 


tmr; 


i^^aSfc 


80 


c 










rtp4W<i 


S 


;s«<0(^ 


CO 

03 !- 

.as 


S 










GO 








f^ 












s 


lO »o »o 25 


CC 


CC 


33£ 


§ 


S 


0OO5 C= 

COCO t^ 



STATISTICS OF INCOME FOR 1944, PART 2 



17 



♦H CS C«5 ^ lO CO 



t^ f* r^ !>. t^ 



^OOQD 00 



lOM N-t Q-H 00 CO 



S 3 



O lO 1—1 

00 ^ i-H 



CO T-l t^ »C CO 

CO »o CC ooo 



— '00 

cso 






t- rH 




-b SS B^TSM jo's 

K O S ..- 03 rt 

S « -S 5 ^ ^<c) § 
® S S 3 3^ S =« 
M O CO oS 



« 5 



o t> 

a a 

03 03 

3 3 

o a 



03 be o ^ 
tr 3 3 






O M O) 

^ t-< r« 

bo O.S3 



18 



STATISTICS OF INCOME FOR 1944, PART 2 



42. S 

CO 00 ^ 
CO '*^ ^'^ ^ 



%> 



§ 0, SJ 
O CO ' 

e H o 



" CO 







s 


Sa 


o 


^ 


■2 




<a 












a 


«-s 


m 


xi-a 



< O Oh 






Si 






OiaiOitOOO'Tt<OlOOOcDt^-**<OC005'^QOOiCi005 



1— ir-Hoiiot^r-*ot^'-t'-HcD00'— '•— icot^t^'^r^ai 



i-iO':DC^'^'<*<'^05O05O'-*Tt«l:^0S'-(000sC0C0 






C^i-'OC0iMcDC0(NCOCCiG0Oi05C0'-'t^C0N000S 
'**^t^t^OOI^CDOO<:DOI>-(N'^COt-»>lcOOt^ 






r^QOcD^O5t^OiOTj<iOCT»'<*<NO0>--'r-<i:O'-*OO 






■Tj*ocooososoiooO'<^(N'-Hcoco'<!Potor^coc 



oot^r^c^r^c^t^GOc 



;Tjiu3050or-Tf*i-i 



- _ , , , _, . - . _<Oi -^ 






.-H C^ CO Tj< -^J^ to ':d -^ <N (N f- CO C^ --' CO 



-HCO^- W^t-I 



lcOCOOcO:0(MOiOCOt^t^ 



'•J^CDOSM^OiOSCOOiOCO-^O^^COCOCOr^OO 
O-^OSCOCOCXJCN^OOt^OOCOUOOOOOCOOt^OOOCO 



OcDcDC3iOC0«DiO(M»OOC0C000t~-C^00iOC0»O 
C0C0a5l>-»0C0O*OOC0'-l05'— liOiO'— <00t^Tt*t^ 

c^i-Hi-HrH»-i»oco»OTt*GOooeooO':DO'-Hr^'«i<i-H 



t-osoooccoiiMOsccc^c^oscoor^i^oo(Nco":i 
iocoooaia>ooooc5ocoo'*t^osoococoi-<»o 

lO C^ i-H C^ ^ --^ -^ CO 05 !>• CO OS CO »-* r-t 



C^,-nX>Tt*C0C^t^':0«OC^i-H 




0*0 



OTt<cO'<**ot>-o>cDa> 

C^Oit^I~»t~-iO'— l*Oi-H 

--H-^OCOTj^COCOOOi 

f-T crT i>r ^" i-T i-T o lo c^ 

'-tWCOCOCOM^CSM 



OC5W50»0«OiO*OlM 
005COCOOCOt--COCO 

i-HTj«ioo5ai05005co 



F-H (N CS C<l CS CO 



2SS 



th-^ocd^cmO'-hi: 

C^ CO '<** lO O 00 lO ' 



g 

lO »0 »0 lO O CO 



'^tO^OcD'^'^C^O 

■^C^iOOcOI>rt^cO^ 
C^C0I>-0005i-'C^O0> 



HOOO'^'«**iOOOOS 
r-4COCOC0C0*O»OCO 



cDOt^OiOCOOOJQO 

■*i-icocooa>»o<Nco 
cococ^ai'-HiocD»0'-t 



►OOOCN'tDt^h-CDOC^ 
I i-i CO CO CO CO CO CO N 



00COt^t^C»<NiOaiCO 

T}il--Tt<t^O>OCOTt<CO 
OCOOOf-HOOCSGO'^M 

o oT »o cT o oT oT 00 N 
•-icot»hcocoimoc^<n 



»-Hooc^TfTt4ioc^'-Ha> 

OiO-^'-<t--l:^OiOiO 

oa>os'-HC^(Ncocooo 
o 00 '^ oT r-T lo 00 --H u:r 

MC^C^O0i00C^"*Q0 



t^TfTt^OOiOCOCOC^OS 

r^c^i^oocot^coooi 

OcO"«^Oi'-<cOcOOOC< 



NOO-^WfNrH^COCO 



'lOOOOO w 
O --H c5 c^ »o --t . 



^ t~, <V 1^ QJ <V Q^r^ 



cj a>T3 



• C^(MiO i-< 



STATISTICS OF INCOME FOR 1944, PART 2 



19 



03'«*<»OC50"OOI>-i— lOOO 









CO Tt* ■*** CI --• i-H CO C^ <-i t^ 



»-HC0C»C0iO(NOascDf0'-< 
c^tMoocDoor^ursGOoor-o 



t^Oii-H^-cccsdcor^t^^o 



OiOicOt^OOOcOCCtM^O 

ococooioO'^ooeot^ot^ 



*-IOOOOit^OOt~-CDiOOOO 
eO'-i(NC^^tDOOO'^CX> 
■^iOir3C0C^'-<Tt*CCC<<'-HC^ 



iCOOOOt^-^COCOOlCO"* 



OSOSOt^cDOiCOcOcoiOCO 
-TjHiOOCOC^i-tiOCOCN'-i-rJ* 



OOQ00500cDC^'-*^iOCO 



t-1 C^ C^ ^ t-( CI »c 



i-HOO-— <Mcccoi>-^cct^co 

ooot^cooor^QOfNco-^QO 



'"j'css'^ajciocooooocoo 

COOOOO»OCOiMt^Tj*COC^O 



COt^Tt^Tt*<DCOt^OTt<l>.OS 
O -^ CO "O t>- '^t* t^ CO >-< c^ 




ooooo 

- ■ lO •-< .-I w w 



COC^iCCCOOior-CCOOS'^OCOOcDtO'-'C^-^ 

c^co<:Ooocow^iooc^t^eor^«occc^c^co<NC<i'^i^ 



1-ICOCO'^iOCOCi'— 'COCCC^i— li— I 



MOeCtOd'^Tj^cOr-'Tt^iOTfCCOSTPOlNiCCDOO 
lOi— (C0iOiOCOO5C0C0'-HCCi»Ot^':Dt~-'-HC0tOC0 



^ CO CO '^ UO CO C^ i-i <X) CO C^ CT> 



Tt*-— <0i'-^C0e0C0Ob-C^t>-00a5O'^G0t~^^JC^cD 

OOUOOOCOOOOOIOCO"<*'»COCS.CC-^C^'^CO'— 'CO 

i-(.-iC>rHOCiTP.-i^iOC^ICDOI>COCOOOCO 



f»-<'Tt*-^COI>>00'^iQ<X)OSCD«00 



COi— iiC'-HCOC^OCO-^CO'— 'OO'JOC^Ol^OO'^Ot-- 
OOiOtMr^C^OCO^tO^COiOUOOCO^C^QOCO 
COQOOi'^'niCOCO— 'lOOO-— 'lOOt^OO-— <r-Oit^C^ 



lOC^^Ot^t'-'^OSt^-^COGOr^-^COiO'^CDCO^O 

,-Hi-H,-ii— loiooO'-Hcoooc^aj^cotNr^c^uo 

— iCO'^iOiO^C^C^CD'<*^<N'-iC^ 



t^^t^(N00cD^C0OcD»Oc00l05CDOC0iOi-'CCi 

cocDcocot^-coc^ocooocooo^oosos-^u:)--"*- 



C^GOiOC^iO(N05CSC5CCGCOCI 



J O CO c^ o -^ ' 



5cDC000OO00t^O'-«r^OO'*C^05iCC0 
^,— I,— I,— iCi00'-'i005i0t--C^-^i0CDOC0CC 

r-i'tt"'^iocc'-^coc^r^"^coi-<co 



_„, ^ ... _-.. ■40iOC^COCOi0050 

00»Ci'*QO'^C^CluOTt*»0»OOr^OOC^O:D(Nr-i 



00»Ci'*QO'^C^CluOTt*»0»0 _ - 

C^Tj<oO'<*^OiiO'<J<C^^(M'*OCOOCiOCOt^COC^ 



CDCOOOt^OOtDiO'-HCDOOCO'— «cooooicor--t^'^'— I 
»r3eococ^c^oo:or--Gor-c:iOuotDco»ocDi^ 



•-I d <M C^ CO CO CO T 



jiooocoi^-^cniococOiM'-ii-HO^ 



loioioo-^csosocoo-^oot-c 



1 <-< oco o 



OiOOtNOOasC^OSi— 'C^O-^OiOC^iOOi— ''-H 



ot-c^ oosc 



.-tJHO-— '--HOO-rJ^OOCOOt^OiO 



f-tOOt^t^iOuOCO'-H^iOajiMOiCOOCSCOCDOiO 



OiO:DO00C00:I^Oi05^iO'*-^rPO00C0CDO 
00 '^ CD "-"Ci T-i CD O CJ Oi CO t^ Ol 05 »0 i-t CO --1 W 

-Tj< «D t^ CO O 00 r^ lO CD C^ 00 -^ i-t '-' 



_ g g C C^ CO -^ 



Qt3 



^xJ'd'OT^'d fl c c '^ ' 

iOi-tT-lC^(N»Oi— iC^iO»-"C^CO'^»C<-Hf-iC^C^ 



t- fc-i Q Ol (D '-' 'S 

'O'O fl c fl c o 

S S =i :=! D 03 H 

oooo 



i a 3 

5 o o o o oo 



T-fOi^O-^CDOOOCO 

cooicot^o.-ieocDoo 

^^■^Oit^OTcDi— «CC00 



c^iocot--r-Tfr^Tf 



COC^-<»*i-iCO^OCOO 

rHTtlOlOOOOt^OOCDCO 

CStOCDt^t»COt*CC 



McOiO--lOO»OliOOOC^ 

COCDt^OSt^C^OOt^ 



COt^OS(NiOCOC^»-H|>- 

Tfr^OOfMOCD-^i— (,— f 

.-Hl>.iO»000'^OOCO 

C4" CD t>^ 00 00 OT CD TJ*" 



r^oo'<*'ooo5>ocoi-io 

t^OiCDCOCO^T-Ht^OO 
*CI^050lC0010C^O 



C^CDt^0500C^(NO 



M<OOOCOOO'^C^iOOO 
eDCDiOC^OlC^-^CSOO 

cf cT t^ CO "5 .-T T-T ic oT 



OiOOiOOSCOWO-^Oi 

cDt-cD-^COOI^-^OS 
CDi0CD05t^i0OC000 

co" »o Tt^ od o Tj^ "-H c^ ■^ 

CCCOC^COC^C^OOrt* 



COCOOOCDOiOOOO 
OTTt^'^C^OiCOOOCO 
C^C^OOCDtOCO-^CMCO 



UO O uO O OCS O 
O—tCSC^iC-H . o 




20 



STATISTICS OF INCOME FOR 1944, PART 2 



•«* CO 



00 ^ 



O O* 5- 



o ^ 



S£f at?S 

W3 M oi G i^ 
3 ^, I-,-- S 03 



^w 






M 






to 


















a 




*J 


w 


^■C 


SJ 


X 


£ 














H 







X CO a> I 

_,ta c-^ 



to o 

sa 

a§ 

m fl 

WO 



^1 

aS 



••^ 



oeoc^coMT-it-ocoh-o 



C^iOOOOCDiOO^t— Oil— I 
OiiOOiOC^O'^C^tOi— <05 
i-H C^ C^ N *-* i-H CO C^ rH CD 



.-(00Olt^b-t^COC3St^i-«M 



rt C^ (M i-H 1-t CO 1-H 1-1 O 



COC^(NeOTt*0(NOcO 

t^c^ococo^ooooo 



—iCOTPCONNCSIOCO 



OCOiOt^Tt<,-i5pi-<OOiO^ 

lOOiCOCOOO!^'— iiOt^"^ 
t^OiCDOJ-^CDOOOOOt-Ht^ 



eocoi-'(>iot^ooQiOi-(c 

.-toOCOCS'^i-tt^iooOC^e 
C^ C^ CO W i-li-l CO W 1-i I 



COCROt-'-l^^COOSC^OOOO 
»0CDt^00C0»0C0Tj-OC0«O 



CD.O Mcor-oo-^oocDcoco 

■^C0CSOiCDCOC^CN<©COiO 



Tt*t^a5cooo50'-<t-*'^" 

C^J Oi 05 UD CD 00 CO N O C 
^ ^ ^^ CS i-i i-l c 



COi— lt--'<**00iO»0^CDt--O 
iMi-iOQ— 'Oil>-i-iCOOC^05 
OsaOCSOO'^CscDt^'^Tj' 



r^t^OSC^t^OOCDcD-^OOTp 
CDi— iCD.-(»-i.-tTj-Oii-tC^»CD 
CO "^ *0 -^M M OCO CO -^ 



oo5ooc^»cosa5coM'-t»o 

t^COCDO-^W^O*^ 



CO M "-t »o 




^cJco'^io.-.^ScJ 



i-HCOrJ^OSi— i^OLt-t--OCDC^OCOOaOCDOSiO^ 



TfOOOOOSt 



t-tOOcDi-iQCOSI-^COOOOC 



I oi CO cs ^ a> CO 00 



Jb*Wt~-0"*J"CO'-<'^ i-?-^ 00 OS "i CD rH M t-* 

-^t~*t-OOC<ICOOOCOOOI^iOOOOSCO 

,-1 1-1 C4 M i-t rH C<> .-I -^ 



COOOOOi-iu:)OOTj*-<*<COt-Tt<CDOiOcOTt<QOOOC 

1-HCDCOOO^t— CDO^COCDiOcD»-it^iOCOI>-'^C 

(MiCCDt^h-^C^OSt^OSfMiOi— i'^Tf05»C'*C 



eor^«ot~^f— ic^'Ocot~*oco5Dt*oo 

r-l 1-1 CS CM 1-1 r-t CM.-* CO 



C0^'*0*0i-«05CMCDOS'<S<0 



H CD t-a> CMOS 



^05i— ICOi— tiOcDCDt^-^COOi— t»OOiOCM.-<00 
^^^iOOCOCOCb'«*^OsCOTpCM'^iOOOCO 



F-HCMCSC^CO'^CMC^Tt^COC^CMO 



I^-**<CDOiOOO"<*<COt^'— "OOCM 00" 00 OS Oi t^ ^ CD CO 
tOi— t*-iOSCOCDO»COSi— (1— (Oi— I'^OSOOOCDQOS 
i-Hi-HCO00t^00CMCDi-ii-<i-(OSt— COCM^COlOCO'!*' 



COtDt-^OOOOiCCMfOi— (OSCD-^-^OSCDCO*— iCMCD 

■^OOOSOTfuOOiOOSOt^OsOOO 

1-1 CM C<» CM CM i-( CO 1-1 1-1-^ 



CO CD CO OS OS 



-r-^ooi— «cDuocDr-ii— loor-'— ii-^co 

■'OOOCMt'-OOCMIVi— ICOOOO<-"*0 
CMCMCMCMC<li-ii-iC0'-^'-i,-4iO 



Tj* OS 00 i-<CMOt^CMr^COi-tOS'"*iOO'*CMUOO«Ot^ 
C^OOOOCD-^OQOCOiDi— <CMt— t^C0C0Ot^O0S*O 
i-<0sOt^"^'Tt<CDO0SOCM00C0Tt<CMi-40Sb*»O'^ 



iiOCM-^iOOOt-^'^OSt^CO'^^OC 



1— (O0S0STt<f-iU3Tf*"^-^C0CMi~(»0"^CDcDi0c0i-H 

oooooow^^^c^CMcDc■^cocoooos^^cDco^-oso^i 

COOSCOCMCMi-tOsOOO^^'^COCOOSOCOOOCMt^CD 



COi— it^i— 'OOOSCDt-HCMCOCOOSC^OOCMcDCOCMf— «0 

iceo'^CMCMi-Hcot^oor-iOoocDooi^coior^ro 

1— iCMCOCO'^'^COC^i-l»OCOi-'i-iCD 



t-OscDOCM^i— (i-HOSOsCDt-CMOSiCrHiCCD^Oi-H 
t^ OS OS t* CO 1— t CO CM OS CM OS O OS ^ C^ »0 iM r-1 

CMCOOOcDOtPCOCMCMCDCOCM 






(-4 (Li a; a> Of 
u 'a-"0 'O t? 'O tS 






„ „ _ ■= ■= ^.^.o';:^ ?i (N p 
a; O) UJ <o vr^xSV'Tl 



r228^ 



STATISTICS OF INCOME FOR 1944, PART 2 



21 



s «o 









'^ 


C^CC^ »0 <D 


t-OO OIC^-^CMCO-* 


lOCO t|-Q02S 


CM 


m^ 


signs' 


•0 

CM 








CO 


t-^ 10 CO Oi 


i ^ CM CO »0 t005 


i CM CM -^ 00 


00 
















^ lO (N 10 CO 


'CM CO »0 CM CM »0 to 


I 00 to t^ ^ 
















i-H 


t^OS — < ^ OS 


1 to C^05 I^ ^ ^ Oi 


.0 oot-t^o 


»o 








05, 






t--* 


ofiO uo '<i^" 


lo rfaorfiao^ 


1 ^ cMO-od oT 


to 












r^ 


Tf 05 CC •—< M 


I-* tOCOtOCOrt CM 
















^ 


S CO r- 1^ ^ 


,05 — 1 tOrt t^ t^^ 


'to CO "^ CM 


















-^i-T '^ 


. ifo" iCo " 


'' -flT tT""'^'" 




















1 t^ 


1 CO 














t^ 


C^ 00 QO UO CO 


i CO —CO -lOCOCO 


lo t005-<S< CM 


CM 












»o 


^ t^ CO ^ 


1 CO to OS ■* t^ to »-H 


'CM 050CM rH 


c^ 














00 


CO W CCI>. CO 


ICO — tocMcor^to 


'CM t005 »-i 


OS 








to 

03 






00 


(N CO ^"01"^" 


1 oT co"'-i"od ^oT'-T 


'oT uj-o'cm'o" 

't^ t-rt lOO 


— r 












t^ 


<N C^ Oi CD C^ 


i|^ Q-H r-os tOCM 
■ CO «0-«< rt —1 


>o 












■^ 


t^CO^^ 


' •"• CM t^ •— < cm 


















trft^i-Ti-r 


1 t~r woT-.-rr^'" 


' t^" fc'^" 


















C^ c^ 


„ 


' CM 




















1 ^ «^ 
















00 


05 1-H (N h- lO 


■ r* QOOS t^ CM i^ »o 


1 Tti 00 to CO 


OS 












CO 


t^ Oit^CC CO 


1 ^ CM CO CO t^ CO CO 


if, rt ^ Tf JK 


10 














00 


CO Oi I— 1 OOCO 


10 Ot^OC-HOOCO 


it^ OOtOOOCM 


CM 








2 






t>r 


fo fo"co c^co" 


1 TJ^ CM CM"Tj«"tD CM Co" 


1 00 ■o'o'o'g 


^-T 












r^ 


'<*' 40 t^ CO -^j* 


;s 2ss?5_s* 


1° c5^CMCM 


iO 












•* 


Tt< CCC^<M 






















1 i-C co" cm" 

' CO 












IM 


CO *M CO 00 00 


1 CO Tf r^ OS CO oo 00 


i cq ooosoo— ■ 


OS 












CO 


TJ* GO CD t^ 00 


-co QOt^t-cOI'OO 


1 TT to OS CO 


2 










W 
Z 







Oi 00 10 »0 Oi 


1 'tf 00 Tt< OS *0 tQ OS 


■ . CM l-H •* CM 


-^ 








00 




^ 


cc ofos"co »o 


'CO Os"l>^»0 Os"cO iO^ 


1 cT ^tococo" 


CJs" 










t-~ 


iCt^ iC 10 


1 i-t coco (M 10 10 


'00 ooocp 


•>«< 








tf 




-^ 


'^ CO 0000 


.0 — (N»O0000 


. t^ CO rt OOCM 












t> 






g« 3 


J »o S ^^ ^ 


' ■*" o"CM 

1 -^ 




















































tf 




t^ 


fj« CO CO 


jos OSOOCOCO Og 


leo ootooo to 


2 














(N -XMO »0 




. t^ CO 00 "^ to 


•^ 










<1 




■© 


<N to C^ Th 00 


It-* ^ CO t^ W --t" 00 


'(M — 1 00— 1 ■* 


CO 








05 

2 




oT 


0dTjJ"(>fcO lO" 


'CO os"odco cvf COirT 


'Cm" oorcM"Tjr 


to- 










to 


r^ coco ^ ^ 


' ■«** OS 10 CS CO ^ ^ 


'to t-« C3SO0 
' lO CM CMO — 


^ 








E-i 




-* 


oot^c^c* 


• t^ ^ CCOOtN CN 












M 






c^co ^"-r 


' lO" 1000^--? 


1 10" t^CM 
















CO 


1 


1 CM 












H 














m 






















IZ 








s 




C-l 


r^ OS CD C^l Tp 


^^ t^(N-^*<CON-<^ 


-H«5 .ntOOt- 


^ 


'='E:;S 






o 




■^ 


oc w -^ a> Tj* 


^^00 t^i>-(NTros'«?* 


^ CM to— 'OS>0 


-^ 


^ CO 













t^ -^ 10 (N !>. 


lOW os-^c^iowt^ 


»o CO CO r^ -^ 


t^ 


•VOStO 




1 




CO 


CO oToo Tj^'cT 


cood ocTco od^jTo" 


COOO" CM-tO-Co"o" 


CO 


^ 


CO t^— r 






t^ 


CO ■-- TT Tj< CO 


r^oo c*^ 00 -^ '**' CO 


t^oo lo "O 000 


■^ 




'^O'S 




w 

ro 




•* 


C^ 05 10 1— 1 <_, 

ododcic^"^ 


lo'^'c^lN^ 


COOO CMOCM CM 
lO" CO CM 




OS OS 

cm" 






w 






-5f a> 




o< 




« 


s 






O 
























to 


r- c^ (M ooa> 


COb- OOOiOMOOOS 


cot^ oot~coo 





CM CD'* 






w 







,-H -^f OCO*^ 


0000 (M<MOS ^ Tf 


00 t~ t^ OS lO -< 


to 










05 


00 05 lO-t-t 


,-H I^ CO 00 C»iO T-i 


-< — 1 CM -<>OtO 


— ' 


tn 


■* «0 00 




•-4 


PE] 
P 
hJ 




oc" 


(N c^t-^'fjTTjr 


cTo ^^^tCrt^"^ 


Os'oO ■<1"''C> 00 CM- 


o" 


^ 


CM-CM-O"- 




2 




to 


CO CO CO rf CD 


too COOO^CD-^CO 




■"f 








OS 




tP 


Tji CO 1— 1 ir^ 

o'co'r-Tco 


cor- M^ ^^t^ 

coco" lOoo't-Tco*" 


COO CMCM t^-< 

CO to 10^ 






02 


oeo 

CM-to' 






< 
> 








^- ^ .^ 






s 







P 




>o 


c^^cooo-^ 


■^10 NOOOCD 00-* 


■* t^ cor- tooo 


CM 


sap*:; 






to 


--<■-< 05 (N 10 


.— 1 00 '^ r-< »0 OS CS 10 


— 1 to CMOS^ rt 




ot— to 




w 




to 


10 CD CO (^ 00 


000 O5<NCOC0t^00 


00 —t t- CM t— OS 





CO 


ocoto 


03 


(N 


« 




of 


o^co [^""co" 


^"t^ oToc^cor^cD 


-Tts CM-O-Q-tO 


t^ 


pi] 


■^TjJ'V 


to 


■^ 


■< 




'I" 


000 »0 CO CO 


100 COCDiO*OCOCD 


10 OS t- CM '-H 







moo OS 


O 




■^ 


coo wco 


00 CO. W »-i C^ CO 


00 -f ^ *o — 1 




0^ 


(O 


'^ 


1-5 






t^co oi'-^i^ 


t^iO CD'^C^'^ji' 


tCuT ^--T 




t^o" 


a 




Q 






SJ^^S 








t^ 


T'^ 








^ 


CO »o WcOtP 


coco »COOCO<NCD'^ 


COCO tOiOCMCO 


CO 


CM CO 00 




Q 




CM 


05 tJ« OOCO CO 


OOt^ CO OS CO 00 CD CO 


00 CM OOOS CM »0 


t— 




000 1- 








10 


-ff (NiO ^ OS 


■* CO t^ 00 CJS 10 T-H OS 


T)<0 t-io t- to 


eo 




CM 00 00 




CO 


iz; 




g 


c^'oTio'cs"-^ 


-Tt^ CO"cD'tdoC?r-^' 


—--7 ^to<x-~o 


10" 




00-tdcM 






< 




t^ fH <>J t^ 10 


OS C^ 00 10 i-< CM t^ 10 


OS CO CO ^^ OS OS 


CO 




tooo 




Oi 




-* 


1^ OOOS '^ --H 


csir* c^joot^os ■<34.-H 


CM to —1 OS 00 






CO >o 






o 






a^tCtS^ 


t-Tio ood^OTjT 


rtira 00 






cm"^' 










^ (M^„ 


^ Tf- CM^„ 








CM rt 










(N 


CM 










- 




















o 






OS »0 00 CO (N 


CM 00CM»O00CDCM 


10 CO t- 1^ 


OS 




00 -1 -o 










00 OS T}< 10 w 


00 1^ 10 -^ »o ^ 


00>O tOOOtO — 1 


CM 




00 t— 00 




U3 


Z 




■* 


00t^»COS 00 


l^ t~- OS CO u? OS 00 


t- CM UOiO CMiO 


CO 




000 — 




TJ* 


tw 




cm" 


QtTod'^io 00" 


OS OS 00 f-H 00 ^ lO 00 


csT^ cct^a^oo 


■^ 




>o"odco 










-* OS 00 »0 OS 


■^S CMOO ^ ooco 


C<l to CM CO ^ 00 


CO 




10 »o CO 




05 






■* 


oc^ooco 


-a-os — 1 CMoo 






•*Os 












c^co"-^'-^"" 

10 CS r-. _ 


CJCO* CM't^"-^''-^' 

l-H -<^CMr-l_ 
CM " 


"O os" 






S2 






IS 

a 





; 1 1 1 9. 






a 1 


2 1 2 a 








5 

OS 

I1 


■~ J ' ' ^ 


1— " Is 111" 


iJ3 "?. Is' |J5 " 


.2 ' 










■3 
> 

1 


3 a-'^, ' ' S 
^ S » 1 . 2 


5.9 i :g ; : :| 


-.' " S a 1.2 1 ^ S 

g"li I.S i"i 

«.Sa§ :g :.Sfl 


03 1 

1 

& 1 




X 1 otd 
2 1-9 2 








_§ 


2 g-o >> ; 3 


CO 05 ' <u ' >> ; 3 


m 03— ' ' » ' c3 


S 1 










■a 

■a 
c 

C3 

s 




£^ S -3 

33 "ca '"■ "cS *^ P 
So » 


S-SS-S ;~ '--Jo S'SS-S i^ '"SS 

*^'S w M Ss.uB*-''^ '^'S S to S «ta"S S 
.So3G3o«;o .::: (S c a cD-2 03 


' 

© 1 
> 1 

1 : 

11 

a a 




2 ;t2g « 
S a X ■a -a X 






a 


p. 


ir^Z^ 


Q a:?f^;z;e 


C SZ^QQ 


3^ 




X 


w 













'S 


(U 






03 








< 






« 


tf 


tf 




E- 










^ 


CM CO -S" 10 to 


t~00 OSO — CMCO-* 


»0 to t- 00 OS 


^ 




ssss 


a 














— .^ — 1 « rH CM 


IN 




CM 



22 



STATISTICS OF INCOME FOR 1944, PART 2 



Footnotes for tables in this report 



1 The information contained in this report is com- 
riled from the returns as filed, prior to revisions that 
may be made as a result of audit by the Bureau of 
Internal Revenue. Data shown for the years 1940 
through 1944 are likewise prior to any changes re- 
sulting from carry-backs, relief granted under section 
722, of the Internal Revenue Code, recomputation 
of amortization of emergency facilities, or from the 
renegotiation of war contracts, after the returns were 
filed. The effect of renegotiation settlements reached 
after the returns were filed is to be show7i in special 
tabulations which will appear in the complete re- 
ports, "Statistics of Income, Part 2," for each of the 
years 1942 through 1944. 

2 "Net income" or "Deficif" for 1944 is the amount 
reported for declared value e.xcess-proflts ta.x compu- 
tation, adjusted by excluding net operating loss 
deduction and adding Government interest subject 
to surtax only and excess of net long-term capital gain 
over net short-term capital loss; for 1940-43 is the 
amount reported for declared value excess-profits tax 
computation- adjusted by excluding net operating 
loss deduction; for 1936-39 is the amount reported for 
(declared value) excess-profits tax computation and 
is the difference between "Total income" and "Total 
deductions"; for 1935 is the amount reported for in- 
come tax computation. Net income or deficit as 
here defined is the basis for classification of the re- 
turns by those with net income and those with no 
net income for all years except 1936 when the classi- 
fication was based on the net income for income tax 
computation which is less than the net income for 
(declared value) excess-profits tax computation by 
the amount of the (declared value) excess-profits tax. 

3 "Income tax" consists of normal tax, surtax, and 
alternative tax reported in lieu of normal tax and 
surtax where the income includes an excess of net 
long-term capital gain over net short-term capital 
loss, if and only if such tax is less than the normal 
tax and surtax. Tabulated with the income tax for 
returns with net income is a small amount of tax re 
ported on returns with no net income, under the 
special provisions applicable to certain mutual in 
surance companies, other than life or marine. Also 
for 1943, tabulated with the income tax for return 
with net income is a small amount of surtax reported 
on returns with no net income, where receipts for the 
taxable year include interest on obligations of certain 
instrumentalities of the United States, described in 
note 19. 

* The excess profits tax shown is that imposed by 
section 710 of the Internal Revenue Code as amended 
and should not be confused with the declared value 
excess-profits tax. For 1942-44 the amount shown is 
the excess profits tax liability reported on corporation 
excess profits tax returns, less the credit for debt 
retirement and the net post-war refund, except that 
in table 3 the amount of tax before such credits is also 
shown. Throughout this report, the amounts for 
1943 and 1944 are before the amount deferred under 
section 71 0(a) (.'5) (relating to abnormalities under 
section 722) and after any adjustments reported on 
the returns under other relief provisions. 

The amount for 1941, shown in table 4, is the excess 
profits tax deduction (item 3S, page 1, Form 1120, for 
1941) allowed in the computation of normal-tax net 
income, except that for fiscal years beginning in 1940, 
with the greater part of the accounting period in 1941 , 
there is tabulated the amount of excess profits tax 
liability (item 32, page 1, Form 1121 for 1940). 

The amount for 1940, shown in table 4, is tabulated 
from cor[)oration excess profits tax returns for the 
calendar year 1940 and for fiscal years beginning in 
1940 with the greater i)art of the accounting period in 
1940 (item 32, page I, Form 1121). The excess profits 
tax provisions ai)i)ly only to taxable years begiuning 
after December 31, 19.39. 

» The excess i)rofits net income is obtained from the 
normal-tax net iruwme (comi)Uted without allowance 
of credit for incorm? subiect to excess profits tax and 
without allowance of dividends received credit) by 



making certain adjustments, consisting principally 
of the exclusion of long-term capital gains and losses, 
and dividends received from domestic corporations. 

6 The adjusted excess profits net income or deficit, 
as reported on Form 1121, is the excess profits net 
income less the sum of the specific exemption, excess 
profits credit, and unused excess profits credit ad- 
justment. For part year returns, the amounts of 
excess profits net income and adjusted excess profits 
net income have been placed on an annual basis. 

' The total amount of adjusted excess profits net 
income does not include the amount of deficit on the 
taxable excess profits tax returns with no adjusted 
excess profits net income. See note 24. 

8 The industrial classification is based on the 
business activity reported on the return. When 
multiple businesses are reported on a return, the 
classification is determined by_the business activity 
which accounts for the largest percentage of total 
receipts. Therefore, the industrial groups do not 
reflect pure industry classifications. 

9 Total number of returns includes returns of inac- 
tive corporations. 

>f "Number of subsidiaries" is the number of 
affiliated corporations which together with the 
common parent corporation file a consolidated 
corporation income tax return. 

n "Total compiled receipts" consists of gi'oss sales 
(less returns and allowances), gross receipts from 
operations (where inventories are not an income- 
determining factor), all interest received on Govern- 
ment obligations (less amortizable bond premium), 
other interest, rents and royalties, net capital gain, 
net gain from sale or exchange of property other than 
capital assets, dividends, and other receipts required 
to be included in gross income. "Total compiled 
receipts" excludes nontaxable income other than 
tax-exempt interest received on certain Government 
obligations. 

12 "Adjusted excess profits net income," allowed as 
a credit on Form 1120 m computing normal tax and 
surtax net income for taxable years beginning after 
December 31, 1941, is, in general, equal to the ad- 
justed excess profits net income, as reported on Form 
1121. However, in case the excess profits tax is de- 
termined as provided in section 721 of the Internal 
Reveniie Code (relating to abnormalities in income 
in the taxable period), section 726 (relating to cor- 
porations completing contracts under the Merchant 
Marine Act of 1936), section 731 (relating to corpora- 
tions engaged in mining strategic minerals), or 
section 736(b) (relating to corporations with income 
from long-term contracts), the credit reported on 
Form 1120 for adjusted excess profits net income is 
the amount of which the excess profits tax is 95 per- 
cent. For the purpose of comjiuting such credit, the 
excess profits tax used is the tax computed without 
regard to the limitation provided in section 710(a)- 
(I)(15) (the 80 percent limitation), without regard to 
the credit provided in section 729 (c) and (d) for 
foreign taxes paid, and without regard to the adjust- 
ments provid'd in section 734 in case of position in- 
consistent with prior income tax liability. 

'3 The industrial classification designated "Invest- 
ment trusts and investment companies" consists of 
corporations which derived 90 percent or more of 
receipts from investments and which at no time 
during the taxable year had investments in corpora- 
tions in which they owned 50 percent or more of the 
voting stock. 

'* The industrial classification designated "Other 
investment, companies, including holding compa- 
nies" consists of (1) corporations which derived 90 
percent or more of receipts from investments and 
which at .tome time during the taxable year had in- 
vestments in corporations in which they owned 50 
percent or more of th(^ voting stock, and (2) corpora- 
tions which derived less than 90 percent hut more 
than 50 percent of receipts from investments. 



STATISTICS OF INCOME FOR 1944, PART 2 



23 



Footnotes Jar tables in this report — Continued 



" Less than $500. 



•9 "Dividends, domestic corporations" consists of 
dividends received from domestic corporations sub- 
ject to income taxation under chapter 1 of the Inter- 
nal Revenue Code. This item is reported in column 
2, schedule E, page 3, Form 1120, and is the amount 
used for computation of the dividends received 
credit. 

•7 "Interest received on Government obligations, 
wholly taxable" consists of interest on Treasury 
notes issued on or after December 1, 1940, and obli- 
gations issued on or after March 1, 1941, by the 
United States or any agency or instrumentality 
thereof, reported as item 9(b), page 1, Form 1120. 

•8 "Interest received on Government obligations, 
subject to declared value excess-profits tax and sur- 
tax" consists of interest on United States savings 
bonds and Treasury bonds owned in principal 
amount of over .$5,000 issued prior to March 1, 1941, 
reported as item 9(a), page 1, Form 1120. 

19 "Interest received on Government obligations, 
subject to surtax only" consists of interest on obliga- 
tions of instrumentalities of the United States (other 
than obligations of Federal land banks, joint stock 
land banks, and Federal intermediate credit banks)' 
issued prior to March 1, 1941, reported as item 32, 
page 1, Form 1120. 

2" "Interest received on Government obligations, 
wholly tax-exempt" consists of interest on obligations 
of States, Territories, or political subdivisions there- 
of, the District of Columbia, and United States 
possessions; obligations of tlie United States issued 
on or before September 1, 1917; all postal savings 
l3onds; Treasury notes issued prior to December 1, 
1940; Treasury bills issued prior to March 1, 1941; 
United States savings bonds and Treasury bonds 
owned in principal amount of $5,000 or less issued 
prior to March 1, 1941; and obligations issued prior 
to March 1, 1C41, by Federal land banks, joint stock 
land banks, and Federal intermediate credit banks. 
Interest from such sources is reported under item 
15(a) of schedule M, page 4, Form 1120. 

21 The excess profits credit is a deduction from the 
excess profits net income and is computed by one or 
the other of the following-methods: 

(a) Under section 713 of the Internal Revenue 
Code the credit is based on income, and for domestic 
corporations is 95 percent of the average base period 
net income plus 8 percent of net capital addition or 
minus 6 percent of net capital reduction; for foreign 
corporations this credit is 95 percent of the average 
base period net income. The method based on in- 
come permits the base period net income to be deter- 
mined on either a general average basis or on in- 
creased earnings in the last half of the base period. 
The base period, in general, begins after December 
31, 1935, and ends with the close of the last taxable 
year beginning before January 1, 1940. 

(6) Under section 714 the credit is based on invested 
capital, and, for returns with taxable year beginning 
in 1942 or 1943, the percentage of invested capital al- 
lowed as a credit is as follows: First .$5,000,000, 8 per- 
cent; next $5,000,000. 7 percent; next $190,000,000, 6 
percent; and over $200,000,000, 5 percent; for returns 
with taxable year beginning in 1944. the percentage 
of invested capital allowed as a credit is as follows: 
First .$5,000,000, 8 percent; next $5,000,000, 6 percent: 
next $190,000,000, 5 percent; and over $200,000,000, 5 
percent. (This change affects certain returns, in- 
cluded in the tabulations of this report, as explained 
in "Returns Included," page 2.) 

The "Unused excess profits credit adjustment" is 
not included in the amount of excess profits credit 
shown in table 3 but is taken into account in arriving 
at the adjusted excess profits net income, as explained 
in note 6. 

22 For taxable years beginning after December 31, 
1943, the Tax Adjustment Act of 1945 amends the 
law by providing an allowance of a current credit of 
10 percent against the excess profits tax in lieu of the 



post-war refund (explained in the following note) 
and the credit for debt retirement (explained in the 
next paragraph). However, the majority of the re- 
turns for 1944 were filed previous to July 31, 1945, 
the date of the Tax Adjustment Act of 1945, and 
accordingly show post-war refund and credit for debt 
retirement as in 1942 and 1943. 

Beginning 1942, at the election of the taxpayer, a 
credit for debt retirement is allowed against the ex- 
cess profits tax. This credit is limited to the lesser 
of (1) 10 percent of the excess profits tax or (2) 40 
percent of the net debt reduction for the year. To 
measure the net debt reduction, the indebtedness as 
of the close of the taxable year is compared with the 
indebtedness as of September 1, 1942, or, if the tax- 
able year begins after this date, with 'the smallest 
amount of indebtedness during the period begiiming 
September 1, 1942, and ending with the close of the 
preceding taxable year. No credit for debt retire- 
ment is allowed for taxable years beginning in 1941, 
or ending before September 1, 1942. 

23 For taxable years beginning after December 31, 
1941, and not beginning after December 31, 1943, Jhe 
law provides a post-war refund of an amount equal 
to 10 percent of the excess profits tax for each taxable 
year. The amount due the taxpayer is represented 
by non-interest-bearing nonnegotiable bonds re- 
deemable after January 1, 1946. However, part or 
all of such credit is available currently for debt rel ire- 
ment as explained in note 22. 

For taxable vears beginning in 1941 and ending 
after June 30, 1942, the Revenue Act of 1943 limits 
the post-war refund to 10 percent of the prorated 
tentative tax computed under the 1942 law. How- 
ever, the returns for such taxable years are filed 
previous to February 29, 1944, the date of the 1943 
Act, and accordingly show post-war refunds com- 
puted under the Revenue Act of 1942 which, in such 
cases, provided for a smaller amount of refund, equal 
to 10 percent of the excess of the actual tax liability 
over the tentative tax computed under the 1941 law. 

; 24 The taxable excess profits tax returns with no 
adjusted excess profits net income consist of returns 
for fiscal or part years beginning in 1943 and ending 
in 1944. Returns for such periods are taxable if they 
show an adjusted excess profits net income under the 
provisions applicable to 1943, even though they may 
show no adjusted excess profits net income under 
the provisions applicable to 1944. See paragraph (5), 
page 3. 

25 Preliminary figures. 

26 "Income tax" for 1942 consists of normal tax, 
surtax, and for taxable years begiiming after Decem- 
ber 31, 1941, alternative tax reported in lieu of normal 
tax and surtax where the income includes an excess 
of net long-term capital gain over net short-term 
capital loss, if and only if such tax is less than the 
normal tax and surtax. Tabulated with the income 
tax for returns with net income is a small amount of 
tax reported on returns with no net income, under 
the special provisions applicable to certain mutual 
insurance companies, other than life or marine, or 
where receipts for the taxable year include interest 
on obligations of certain instrumentalities of the 
United States, described in note 19. 

2' "Income tax" for 1941 consists of income and 
income defense taxes reported on returns for a fiscal 
year ending in the period July through November 
1941 (and on returns for a part year beginning in 1940 
and ending in 1941, the greater part of the accomiting 
period falling in lf41); and normal tax and surtax 
rep'Orted on returns for the calendar year 1941 and on 
returns for a fiscal year ending in the period January 
through June 1942 (and on returns for a part year 
beginning and CTiding in 1941, and for a part year 
beginning in 1941 and endina in 1942, the greater part 
of the accounting period falling in 1941). Tabulated 
with the income tax for returns with net income is 
a small amount of surtax reported on returns with 
no net income, where receipts for the taxable year 
include interest on obligations of certain instrumen- 
talities of the United States, described in note 19. 



24 



STATISTICS OF INCOME FOR 1944, PART 2 



Footnotes for tables in this report — Continued 



2« The excess profits net income for returns with 
taxable vear beginning in 1940 is obtained from the 
normal-tax net income by making certain adjust- 
ments, consisting principally of the deduction of 
income and income defense taxes for the taxable 
year, and the exclusion of (1) dividends received 
from domestic corporations (this adjustment refers to 
that portion of dividends not deducted as dividends 
received credit in computing normal-tax net income), 
and (2) gains or losses from sale or exchange of capital 
assets (depreciable or nondepreciable) held for more 
than 18 months. For returns with taxable years 
beginning in 1941, the income tax is not deducted in 
arriving at excess profits net income, instead, the 
excess profits tax is allowed as a deduction in the 
computation of normal-tax net income. (The start- 
ing point in the computation of excess profits net 
income for 1941 remains the normal-tax net income 
computed without deduction of excess profits tax.) 

29 Income tax shown for 1940 includes income 
defense tax. 

30 Declared value excess-profits tax shown for 1940 
includes declared value excess-profits defense tax 
reported on returns for a fiscal year ending in period 
July 1, 1940, through June 30, 1941. 

'1 Income tax shown for 1938 consists of $41,569,498 
normal tax and $7,778,561 surtax on undistributed 
profits reported on returns for a fiscal year ending 
in period July through November 1938 (and on re- 
turns for a part year beginning in 1937 and ending 
in 1938, the greater part of the accounting period fall- 
ing in 1938), and $804,230,054 income tax reported on 
returns for the calendar year 1938 and on returns 
with a fiscal year ending in period January through 
June 1939 (and on returns for a part year beginning 
and ending in 1938, and for a part year beginning in 
1938 and ending in 1939, the greater part of the ac- 
counting period falling in 1938). 



32 Income tax shown for 1937 consists of $1,056,939,- 
166 normal tax and $175,897,696 surtax on undis- 
tributed profits. 

33 Income tax shown for 1936 consists of $59,289,827 
income tax reported on returns with fiscal year end- 
ing in period July through November 1936 (and on 
returns for a part year beginning in 1935 and ending 
in 1936, the greater part of the accounting period 
falling in 1936), and $965,503,111 normal tax and 
$144,972,284 surtax on undistributed profits reported 
on returns for the calendar year 1P36 and on returns 
with fiscal year ending in period January through 
June 1937 (and on returns for a part year beginning 
and ending in 1936, and for a part year beginning in 
1936 and ending in 1937, the greater part of the ac- 
counting period falling in 1936). 

3* The (declared value) excess-profits tax shown 
for 1935 includes a small amount of (declared v^ue) 
excess-profits tax which appears on returns with no 
net income for income tax purposes because the 
credit for interest received on certain obligations of 
the United States and its instrumentalities, which 
was allowed against net income in the computation of 
the income tax, was not allowed against net income 
in the computation of the (declared value)^excess- 
profits tax. 

35 The net operating loss deduction tabulated 
herein is the amount originally reported, consisting 
only of the net operating loss carry-over reduced by 
certain adjustments, and does not take into account 
whatever revisions may subsequently be made as 
the result of any carry-back of net operating loss 
from the two succeeding tax years. In general, the 
net operating loss carry-over is the sum of the net 
operating lo.sses, if pny, for the two preceding tax- 
able years. If there is net income in the first pre- 
ceding taxable year, the net operating loss for the 
second preceding taxable year is reduced to the ex- 
tent such loss has been absorbed by such net income. 



o 




■^ 



STATISTICS OF INCOME^ 
FOR 1944 

PART 1 

COMPILED FROM INDIVIDUAL INCOME TAX 

RETURNS, TAXABLE FIDUCIARY INCOME TAX 

RETURNS. ESTATE TAX RETURNS, AND GIFT 

TAX RETURNS 

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




U. S. TREASURY DEPARTMENT 

BUREAU OF INTERNAL REVENUE 



STATISTICS OF INCOME 
FOR 1944 



PART 1 

COMPILED FROM INDIVIDUAL INCOME TAX 

RETURNS, TAXABLE FIDUCIARY INCOME 

TAX RETURNS, ESTATE TAX RETURNS, 

AND GIFT TAX RETURNS 



PREPARED UNDER DIRECTION OF THE 

COMMISSIONER OF INTERNAL REVENUE 

BY THE 

STATISTICAL DIVISION 




/ 



UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON: 1950 



vV 



<y 



s\ 



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

Price $1.00 



U S. SUPERINTENDENT OF DOCUMENTS 

DEC 27 l^oO 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, October 17, 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 the Federal income tax laws, 
I have the honor to transmit herewith a report, "Statistics of Income 
for 1944, Part 1," setting forth by various classifications, data relative to 
the income, deductions, exemptions, credits, tax liability, tax withheld 
on wages and other tax payments, tax refunds, and other pertinent 
facts reported on the individual income tax returns and on the taxable 
fiduciary income tax returns for 1944, filed during 1945. This report 
also contains tabulations of data from the estate tax returns, filed during 
1945, for the estates of individuals irrespective of the date of death, 
and data from the gift tax returns for 1944, filed during 1945, In 
addition, there are historical presentations of significant data, published 
in previous reports, and a synopsis of tax rates, credits, and other pro- 
visions of the Federal tax laws which affect the comparability of 
historical data. 

Respectfully, 



Geo. J. Schoeneman, 
Commissioner of Internal Revenue. 



Hon. John W. Snyder, 
Secretary of the Treasury. 

Ill 



CONTENTS 

Page 

Introduction 1-2 

INDIVIDUAL INCOME TAX RETURNS 

Summary data 5-6 

Individual returns included 6-7 

Changes in the Internal Revenue Code 7-8 

Basic items 9-1 1 

Classification of individual returns 11-12 

Scope of estimated data 13 

Tabular arrangement of data . — 13-14 

Simple and cumulative distributions by adjusted gross income classes 14-16 

Sources of income and deductions 16-31 

Sources of income or loss comprising adjusted gross income 18-20 

Deductions 20-22 

Total receipts from business 27 

Net gain or loss from sales or exchanges of capital assets 28-30 

Medical and dental expenses 30-31 

Types of tax 32-33 

Tax withheld, tax payments, and tax overpayment 33-37 

Marital status 38-40 

Surtax exemption 41-42 

Patterns of income 45-46 

Data for States and Territories 46 

Income tax liability versus tax collections 46 

Description of the sample and limitations of data 47-53 

Historical data 53-62 

Individual and fiduciary returns 53-54 

Capital gain and loss 54-59 

Capital loss carry-over 59-60 

Partnership returns, number filed 60-61 

Source Book of Statistics of Income 61-62 

BASIC TABLES 

1. Simple and cumulative distributions of number of returns, adjusted gross 

income, and tax liability, with corresponding percentage distribu- 
tions — by adjusted gross income classes 65-67 

2. Income or loss from each of the sources comprising adjusted gross income, 

adjusted gross income, itemized deductions, surtax exemption, and 
items of tax — by adjusted gross income classes and by returns with 

standard deduction or with itemized deductions 68-8 1 

3. Frequency distributions of returns for each source of income or loss com- 

prising adjusted gross income, for each itemized deduction, for each 
type of tax payment, and for tax overpayment — by adjusted gross 
income classes and by returns with standard deduction or with itemized 

deductions 82-95 

4. Adjusted gross income, surtax exemption, tax liability before and after 

tax credits, tax credits, average tax, and effective tax rate — by ad- 
justed gross income classes and by types of tax 96-100 

5. Number of returns, applicable items of income, tax liability, tax with- 

held, tax payments, balance of tax due, refund, and credit on 1945 tax — 
by adjusted gross income classes, by returns with a tax due at time 
of filing or with tax overpayment, and by types of tax payment 102-119 

6. Adjusted gross income, surtax exemption, and tax liability — by adjusted 

gross income classes, by marital status, and by sex 120-127 



VI CONTENTS 

Page 

7. Frequency distribution of returns — by adjusted gross income classes, by 

marital status, and by number of surtax exemptions 128-135 

8. Frequency distributions of returns — by adjusted gross income classes and 

by selected patterns of income 136-139 

9. Frequency distributions of returns — by size of specific source of income 

and by selected patterns of income 140-149 

10. Frequency distributions of returns — by adjusted gross income classes, by 

selected patterns of income, and by size of specific source of income 150-157 

11. Net gain or loss from sales of capital assets, net short- and long-term 

capital gain and loss, and capital loss carry-over — by adjusted gross 
income classes and by returns with gain or with loss from sales of 
capital assets 158-165 

12. Frequency distribution of returns with itemized deductions — by adjusted 

gross income classes and by net income classes 166-177 

13. Salaries, dividends and interest, adjusted gross income, and tax liability — 

by States and Territories 178 

HISTORICAL TABLES 

14. Number of returns, income, tax, and tax credits, 1913-1944 184-185 

15. Number of returns, income, tax, and effective tax rate, by income classes, 

1914-1944 186-197 

16. Sources of income, deductions, and income or deficit, 1916-1944 198-205 

17. Number of returns, income, and tax, by States and Territories, 1935-1944.206-212 

TAXABLE FIDUCIARY INCOME TAX RETURNS 

Summary data 219 

Fiduciary returns included 219 

Income tax law with respect to fiduciary income 219-220 

Basic items 220-221 

Classification of returns 221 

Tabular arrangement of data 221-222 

Simple and cumulative distributions by total income classes - — 222-223 

Sources of income and deductions 224-231 

Types of tax 232 

Data for States and Territories 232 

Data for estates and for trusts 232-233 

Historical data 234 

BASIC TABLES 

1. Simple and cumulative distributions of number of returns, total income, 

and tax, with corresponding percentage distributions — by total income 

classes - 237-239 

2. Income or loss from each of the sources comprising total income, total 

income, deductions, surtax exemption, net income, and tax — by total 

income classes 240-243 

3. Frequency distributions of returns for each source of income or loss com- 

prising total income, and each deduction — by total income classes 244-247 

4. Income or loss from each of the sources comprising total income, total 

income, deductions, surtax exemption, net income, and tax — by net 
income classes 248-251 

5. Total income, net income, surtax exemption, tax, average tax, and effec- 

tive tax rate — by total income classes and by types of tax 252-256 

6. Net gain or loss from sales of capital assets, net short- and long-term 

capital gain and loss, and capital loss carry-over — by total income 

classes and by returns with gain or with loss from sales of capital assets -258-265 

7. Number of returns, balance income, amount distributable to bene- 

ficiaries, net income, surtax exemption, and tax — by total income 

classes and by type of return 266-267 

8. Frequency distribution of returns — by total income classes and by net 

income classes 268-275 

9. Number of returns, dividends and interest, total income, and tax — by 

States and Territories 276 



CONTENTS VII 

HISTORICAL TABLES, 1937-1944 Page 

10. Number of returns, net income, and taxes — by years 281 

1 1 . Number of returns, net income, tax, and effective tax rates — by years and 

by net income classes 281-282 

1 2. Sources of income and deductions — by years 283-284 

13. Number of returns, net income, and tax — by States and Territories and 

by years 285-287 

ESTATE TAX RETURNS 

Summary data 293 

Federal estate tax law 293-295 

Returns included 295-296 

Basic items 296-299 

Classification of returns 300 

Nonresident aliens 300-301 

Tabulated data 301 

ESTATE TAX TABLES 

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

taxes, by revenue acts — taxable and nontaxable returns for citizens and 
resident aliens 304-307 

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

taxes, by net estate before exemption classes — taxable returns for 
citizens and resident aliens 308-315 

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

taxes by gross estate classes — taxable returns for citizens and resident 

aliens 316-319 

4. Number of returns, items of gross estate, deductions, and net estate (or 

no net estate) before exemption, by gross estate classes — nontaxable 

returns for citizens and resident aliens 320-323 

5. Number of returns and net estate before exemption, by net estate before 

exemption classes and by age of decedent — taxable and nontaxable 

returns for citizens and resident aliens 324-329 

6. Number of returns, by taxable status, and selected items for taxable re- 

turns, by States and Territories — taxable and nontaxable returns for 
citizens and resident aliens 330-331 

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

September 9, 1916, through December 31, 1944 332 

GIFT TAX RETURNS 

Summary data 337 

Gift tax law 337-338 

Returns included 338-339 

Basic items 339-340 

Classification of returns 340-341 

Identical donors 341 

Tabular arrangement of data 341 

GIFT TAX TABLES 

1. Number of returns, total gifts by types of property, exclusions, deduc- 

tions, net gifts, and tax, by net gift classes — taxable and nontaxable 

returns 344-345 

2. Number of returns, total gifts before exclusions, exclusions, deductions, 

net gifts, and tax — taxable returns by total gift plus tax classes and 
non-taxable returns by total gift classes 346-348 

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

types of property — all returns 349 

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

tax, by taxable status — taxable and nontaxable returns of identical 

donors 349 

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 350 

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

1932-1944 351 



VIII CONTENTS 

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

Individual and fiduciary returns: Page 

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

dependents, and normal tax rates, 1913-1944 354-360 

B. Surtax rates and total surtax, 1913-1944 362-365 

C. Optional tax, individual returns. Form 1040A only, 1941-1943; Forms 

W-2 and 1040, 1944 366-370 

D. Provisions pertaining to capital gains and losses, 1922-1944 372-373 

E. Provisions pertaining to excess-profits tax, 1917; taxes paid to 

foreign countries, 1917-44; and earned income credit, 1924-43 374 

Estate tax returns: 

F. Requirements for filing, specific exemption, and credits, 1916-45 376-377 

G. Tax rates and total estate tax, 1916-45 378-379 

Gift tax returns: 

H. Requirements for filing, exclusions, and specific exemption, 1924, 

1925, and 1932-44 381 

I. Tax rates and total gift tax, 1924, 1925, and 1932-44 382-383 

INCOME TAX FORMS 

Facsimiles of Forms 1040, W-2, 1041, and 1065, for 1944 386-412 

ndex 413-429 



STATISTICS OF INCOME FOR 1944, PART 1 



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



INTRODUCTION 



This report, compiled from data reported on individual income tax 
retm'ns, Forms 1040 and W-2, taxable fiduciary income 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 reasonably 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 any 
other facts deemed pertinent and valuable. 

Data from the individual returns. Forms 1040 and W-2, for 1944 are 
tabulated together in the text and basic tables in the first section of this 
report. Although the two forms are unlike, it is possible to correlate the 
data on the withholding receipt, Form W-2, with data on the regular 
income tax return, Form 1040. There are four historical tables giving a 
resume of data reported on individual returns and fiduciary returns for 
1913 through 1944, except that for 1944 data reported on fiduciary re- 
turns are excluded. 

Data from the taxable fiduciary returns, Form 1041, for 1944 are 
presented in the text and basic tables in the second section of this report. 
Data reported on the fiduciary returns differ in certain respects from 
that reported on individual returns, Form 1040; nevertheless, the former 
are classified and presented, insofar as is possible, in a manner similar 
to that used for individual returns. No composite data for the taxable 
fiduciary returns and individual returns are submitted for 1944. Four 
historical tables showing data from taxable fiduciary returns for 1937 
through 1944 appear for the first time in this report. 

No information is tabulated from the partnership returns of income, 
Form 1065, for 1944; 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. Facsimiles of the 1944 income tax 
returns. Forms 1040, W-2, and 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 1945, irrespective of the 
date of death of the individual or the revenue act under w^hich the 
estate is taxed. Data concerning the gross estate, deductions, specific 
exemption, age of the decedent, estate tax, and tax credits are presented 
in six tables; the seventh and last is a brief summary of estate tax re- 
turns filed since September 9, 1916. 



2 STATISTICS OF INCOME FOR 1944, PART 1 

Information from gift tax returns, Form 709, regarding property 
transferred by gift during 1944 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 pro- 
visions affecting the comparability of these historical data. 

A portion of the data contained herein was made public previously 
in press releases dated June 25 and August 21, 1947. 



INDIVIDUAL INCOME TAX RETURNS 



c</nUT3fi XAT 3M03HI JAUaiVlQHl 



INDIVIDUAL INCOME TAX RETURNS 

SUMMARY DATA 

There were 47,111,495 individual income tax returns filed for the 
income year 1944, an increase of 3,389,457, or 7.8 percent, over the 
number filed for 1943. The 1944 returns include 18,427,413 optional 
returns. Form W-2, the withholding receipt for income tax withheld on 
wages; 18,942,560 short-form returns, Form 1040; and 9,741,522 long- 
form returns, Form 1040. Of the total number of returns filed, 42,354,468 
are taxable and 4,757,027 are nontaxable. 

There are 37,369,973 individual returns with adjusted gross income 
under S5,000 on which tax liability is determined from the optional tax 
table provided under Supplement T of the Internal Revenue Code; 
however, the income reported on 4,062,176 of these returns is such that 
the amount thereof is shown as nontaxable in the tax table. On all of 
these returns, the standard deduction is automatically allowed; and, 
in addition, there are 1,313,147 other returns with adjusted gross income 
of $5,000 and over on which the taxpayer elected to use the standard 
deduction of $500, in lieu of allowable deductions. The number of re- 
turns, taxable and nontaxable, by form of return is as follows: 



Form of return 


Total 


Taxable 


Nontaxable 


Form W-2 1 


18.427.413 

18,942,560 

1,313.147 

7,273,968 
1,154,407 


16,148,753 

17.159,044 

1,313,147 

6,579,117 
1,154,407 


2,278,660 


Form 1040: 

Short-form , . 


1,783,516 


Long-form: 




With itemized deductions: 

Adjusted gross income under $5,000 .. 


694,851 










Total 


47,111.495 


42.354,468 


4,757.027 







Adjusted gross income of $116,714,736,245 is reported on 46,919,590 
returns, and adjusted gross deficit of $249,771,165 is reported on 191,905 
returns. 

The tax liability for 1944 is $16,216,401,179, an increase of $1,766,317,- 
039, or 12.2 percent, over the income and victory tax on 1943 income. 
The average tax liability for 1944 for all individual returns is $344 and 
for taxable individual returns is $383, as compared with $331 and $359, 
respectively, for 1943. The effective tax rate, based on adjusted gross 
income, for 1944 is 13.9 percent for all returns and 14.1 percent for 
taxable returns. 

In the following comparison of 1944 and 1943 data for individual 
returns, the income for 1943 is the total income tabulated for Statistics 
of Income for 1943, adjusted by subtracting therefrom the net loss 
from sales of capital assets, net loss from sales of property other than 
capital assets, and net losses from business, from partnership, and from 
rents and royalties. This adjustment provides an income measure which 
is more nearly comparable with that tabulated for 1944. 



STATISTICS OF INCOME FOR 1944, PART 1 

Individual returns, 1944 <J^nd 1943: Summary data 
[Money figures in thousands of dollars] 



1944 



1943 



Increase 



Number or 
amount 



Percent 



Total individual returns: 

Number of returns , 

Adjusted gross income less adjusted gross deficit 
Tax liability 2 

Taxable individual returns: 

Number of returns 

Adjusted gross income 

Tax liability 2 , 

Nontaxable individual returns: 

Number of returns .. 

Adjusted gross income less adjusted gross deficit 



47,111,495 
116,464,965 
16,216.401 

42,354,468 

114,761,385 

16,216,401 

4,757,027 
1.703,580 



43,722,038 

1105,861.957 

14,450,084 

40,240,137 

'104,445,596 

14,450,084 

3.481.901 
•1,416,361 



3,389,457 

10,603,008 

1,766,317 

2,114,331 
10,315,789 
1,766.317 

1,275.126 
287.219 



7.75 
10.02 
12.22 

5.25 
9.88 
12.22 

36.62 
20.28 



For footnotes, see pp. 43-44. 



INDIVIDUAL RETURNS INCLUDED 

The individual income tax returns included in this report are for the 
income year 1944, filed in 1945. The majority of returns are for the calen- 
dar year ending December 31, 1944; also included are other fiscal year 
returns ending within the period July 1944 through June 1945, and 
part year returns with the greater part of the accounting period in 1944. 
The returns include Forms W-2 and 1040, filed by citizens and resident 
aliens, and Form 1040B filed by nonresident aliens having a business 
within the United States. Tentative returns are not included and 
amended returns are used only if the original returns are excluded. 

Form W-2, the withholding receipt for income tax withheld on wages, 
is the optional return which may be filed by persons whose total income 
is less than S5,000 consisting of wages shown thereon and not more than 
$100 of other wages, dividends, and interest. The tax liability is deter- 
mined by the collector of internal revenue on the basis of the income 
reported, in accordance with a tax table, provided under Supplement T 
of the Internal Revenue Code, which allows for exemptions claimed by 
the taxpayer and also allows for deductions and tax credits approximat- 
ing 10 percent of the income. Husband and wife may file a combined 
return on Form W-2 if their aggregate income meets the requirements 
for use of this form. On such combined returns, the tax as determined 
by the collector is the lesser of two amounts: the tax on the combined 
income or the aggregate tax on the separate incomes. 

Form 1040, the regular income tax return, which may be either a 
long-form return or a short-form return, is used by persons who, by 
reason of the size or source of their income, are not permitted to use 
Form W-2 as a return, and by persons who, although eligible to use 
Form W-2, find it to their advantage to use Form 1040. Persons with 
adjusted gross income of less than $5,000, regardless of the source, may 
elect to file the short-form return on which deductions and tax credits 



STATISTICS OF INCOME FOR 1944, PART 1 7 

are not itemized, the tax being determined by the taxpayer on the basis 
of gross income, from the tax table provided under Supplement T. 
Persons with adjusted gross income of $5,000 or more, and persons with 
adjusted gross income of less than $5,000 who wish to claim deductions 
in excess of the amount allowed through the use of the tax table file the 
long-form return and compute the tax liability. 

A negligible number of returns. Form 1040B, are filed by nonresident 
aliens having a business within the United States; these returns are 
edited so that the data thereon conform to that tabulated for returns. 
Form 1040. 

Nontaxable returns, Forms W-2 and 1040, with adjusted gross income 
under $500 or with no adjusted gross income, included in statistics, are 
filed in compliance with requirements based on specified criteria other 
than adjusted gross income. Individual returns showing less than $500 
gross income are filed to claim refund of tax paid by reason of the tax 
withheld on wages or the payments made on a Declaration of Estimated 
Tax, Form 1040-ES. 

Statistics are taken from the returns as filed, prior to revisions that 
may be made as a result of audit. Facsimiles of individual income tax 
returns, Forms W-2 and 1040, are on pages 386-396. 

CHANGES IN THE INTERNAL REVENUE CODE 

Amendments to the Internal Revenue Code provided by the Revenue 
Act of 1943 and the Individual Income Tax Act of 1944 affect the com- 
parability of the income and tax data for 1944 with that for 1943. Among 
the principal changes are: 

(a) Every person, citizen or resident, including minors, who had 
$500 or more gross income is required to file a return. A husband and 
wife may make a joint return even though one spouse has no income. 

(b) Form W-2, the withholding receipt for income tax withheld on 
wages, replaces the optional return. Form 1040A, and may be used as 
a return, at the option of the taxpayer, if his total income is less than 
$5,000 consisting of the wages shown thereon and income from other 
wages, dividends, and interest totahng not more than $100. 

(c) The taxpayer's marital status is determined as of the last day of 
the taxable year, unless his spouse dies during the year, in which case such 
determination is made as of the date of spouse's death. 

(d) A normal tax exemption of $500 is allowed as a credit against 
net income for the purpose of the normal tax; however, in the case of 
a joint return of husband and wife the normal tax exemption is $1,000 
except that, if the adjusted gross income of one spouse is less than $500, 
the normal tax exemption is $500 plus the adjusted gross income of such 
spouse. 

(e) Surtax exemptions of $500 for the taxpayer, $500 for his spouse, 
and $500 for each dependent with respect to whom exemption may be 
claimed are allowed as a credit against net income for the purpose of 
surtax. Such dependents must have received from the taxpayer more 
than one-half their support for the year and must have had less than 
$500 gross income during such year. 

(/) A dependent is defined as a close relative with income of less 
than $500 who received more than one-half of his support from the 
taxpayer. A close relative means: Son, daughter, or a descendant of 
either; stepson, stepdaughter, son-in-law, daughter-in-law; father. 



8 STATISTICS OF INCOME FOR 1944, PART 1 

mother, or ancestor of either; stepfather, stepmother, father-in-law, or 
mother-in-law; brother, sister, stepbrother, stepsister, half brother, half 
sister, brother-in-law, or sister-in-law; uncle, aunt, nephew, or niece; 
provided he or she is a citizen of the United States, Canada, or Mexico, 
and has not filed a joint return with another person. Dependents 
meeting these qualifications need not be under 18 years of age. 

(g) Adjusted gross income is defined as gross income less business 
deductions, expenses of travel and lodging in connection with employ- 
ment, reimbursed expenses in connection with employment, deductions 
attributable to rents and royalties, certain deductions of life tenants 
and income beneficiaries of property held in trust, and losses from the 
sales or exchanges of property. 

(/?) Mustering-out payment with respect to service in the military 
or naval forces of the United States is excluded from gross income. 

(i) A special deduction for blindness of the taxpayer of $500 is allow- 
able in computing net income. 

(j) The deduction for contributions, as well as the deduction for 
medical and dental expenses is based on adjusted gross income instead 
of net income. 

(k) An optional standard deduction in lieu of allowable deductions, 
tax credits for foreign tax paid and tax paid at source on tax-free covenant 
bond interest, and credit against net income for Government interest, 
is provided; such standard deduction is $500 if the adjusted gross income 
is $5,000 or more; or it is approximately 10 percent of the adjusted gross 
income if the adjusted gross income is less than $5,000 in which case 
the tax liability is determined from the tax table (Supplement T) the 
computation of which utilizes the standard deduction. In case of husband 
and wife filing separate returns, the standard deduction is not allowed 
to either if the net income of one of the spouses is determined without 
regard to the standard deduction. 

(I) The victory tax of 5 percent on the victor}^ tax net income is 
repealed. 

(m) The earned income credit allowed against net income for normal 
tax computation is repealed. 

(n) The normal tax rate is reduced from 6 percent to 3 percent. 

(o) The former surtax rates of 13 percent on surtax net income not 
over .$2,000 progressing to 82 percent on surtax net income over $200,000 
are increased to 20 percent on surtax net income not over $2,000 pro- 
gressing to 91 percent on surtax net income over $200,000. 

(p) The optional tax table (Supplement T) is revised to reflect the 
increase in tax rates as well as the increased allowance for deductions 
from 6 percent of gross income to approximately 10 percent of adjusted 
gross income, and is extended to cover the tax on adjusted gross income 
of less than $5,000 from any source whatsoever. 

(q) Returns for a fiscal year beginning in 1943 and ending in 1944 
arc subject to the law apphcable 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, respec- 
tively. The tax liability is then determined by combining the two pro- 
rated taxes. 



STATISTICS OF INCOME FOR 1944, PART 1 . 9 

BASIC ITEMS 

Adjusted gross income, introduced by the 1944 act, is defined as gross 
income minus allowable trade and business deductions, expenses of travel 
and lodging in connection with employment, reimbursed expenses in 
connection with employment, deductions attributable to rents and 
royalties, deductions for depreciation and depletion allowable to life 
tenants and income beneficiaries of property held in trust, and allowable 
losses from sales of property. 

Adjusted gross income provides a means whereby different kinds of 
gross income are placed substantially on a par with each other; and, in 
cases where the adjusted gross income is less than $5,000, the tax lia- 
bility may be determined on the basis of adjusted gross income, directly 
from the tax table, at the option of the taxpayer. Before the concept 
of adjusted gross income was introduced, tax rates could not be applied 
to the income of persons engaged in business or profession until the net 
income had been determined, i. e., after there had been deducted not 
only the cost of doing business but also deductions and credits the law 
allowed, including allowable personal expenses such as contributions, 
medical expenses, taxes, interest, and casualty losses. 

Adjusted gross deficit occurs when the allowable deductions for com- 
putation of adjusted gross income, mentioned above, equal or exceed 
the gross income. 

Net income, reported on returns with itemized deductions, is income 
tax net income; it is the excess of adjusted gross income over the item- 
ized deductions. Net income does not apply to returns, Form W-2, nor 
to short-form returns. Form 1040. Although long-form returns. Form 
1040, with the optional standard deduction of $500 show a net income, 
the net income thereon is not tabulated in this report. 

Net deficit, reported on returns with itemized deductions, is the excess 
of the itemized deductions over the adjusted gross income; or it is the 
sum of adjusted gross deficit and itemized deductions. 

Tax liahility, unless otherwise labeled, is the total tax liability after 
deducting two 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 possession of the United States allowed only on returns with itemized 
deductions. The tax liability includes the normal tax, the surtax, and 
the two taxes paid in lieu thereof; namely, the optional tax provided 
under Supplement T and the alternative tax provided under section 
117 on income which contains a net gain from the sales or exchanges 
of capital assets held more than 6 months. The total tax liability, 
computed without regard to tax credits, cannot exceed 90 percent of 
the net income. 

For the majority of individuals, income tax liabiHty is paid, in whole 
or in part, on a current basis through the tax withheld on wages and/or 
the payments made on Declaration of Estimated Income Tax, Form 
1040-ES. In cases where these payments are insufficient to cover the 
total tax liability, there is a balance of tax due at the time of filing the final 
return after the close of the income year. If the tax withheld and/or 
payments on declaration exceed the tax liabihty, the overpayment of 
tax is refundable to the taxpayer unless he signifies on a return, Form 
1040, that he wishes the overpayment to be credited on his 1945 esti- 
mated tax. 

Tax withheld, reported on the income tax return as a payment on tax 
liabihty, is the amount of tax withheld on wages, by employers. The 



10 STATISTICS OF INCOME FOR 1944, PART 1 

amount of tax withheld on wages is determined by employers either 
by (1) use of wage bracket withholding tables, provided under the Code 
as amended by the Current Tax Payment Act of 1943, in which the 
amounts to be withheld are based on various wage levels after an allow- 
ance for withholding exemption; or (2) application of the prescribed 
percentage rate to the amount of wages in excess of the withholding 
exemption. Certain types of wage and salary payments, such as, those 
for military service, agricultural labor, domestic service, and ministry 
of the gospel are exempt from withholding. 

Payments on 1944 Declaration of Estimated Tax, reported on the 
income tax retvu-n as a payment on tax liability, include the credit on 

1944 estimated tax for an overpayment of the 1943 tax liability as well 
as the aggregate payments made on the 1944 declaration of estimated 
tax. This entry was brought forward, by the taxpayer, from his Form 
1040-ES. 

Balance of tax due at time of filing is the excess of the 1944 tax liability 
over the sum of the tax withheld, payments on 1944 estimated tax, 
and credit for prior-year overpayment. The amount due is paid in cash 
with the filing of the return, except in the case of the optional returns, 
Form W-2. (In the case of the latter, the tax is determined and assessed 
by the collector of internal revenue.) 

Overpayment {refund or credit on 1945 estimated tax) occurs if the sum 
of the tax withheld on wages, the payments on 1944 estimated tax, and 
the credit for prior-year overpayment exceeds the 1944 tax liability. 
Such tax overpayment is refundable, or may be credited against the 

1945 estimated tax at the option of the taxpayer using return Form 
1040. The amount refunded is tabulated separately from the amount to 
be credited against the 1945 estimated tax, in one table of this report. 

Exemption allowed as a credit against net income for the purpose of 
computing normal tax and exemption allowed for computing surtax are 
determined separately, under the 1944 act. The normal tax exemption, 
not tabulated in statistics, is $500; however, in the case of a joint return 
of husband and wife, the normal tax exemption is $1,000 except that if 
the adjusted gross income of one spouse is less than $500, the normal tax 
exemption is $500 plus the adjusted gross income of such spouse. If the 
optional tax is paid, the normal tax exemption is allowed automatically. 

Surtax exemption, in reality a per capita exemption, is $500 for the tax- 
payer, $500 for his spouse if a joint or combined return is filed, and $500 
for each dependent with respect to whom surtax exemption may be 
claimed. If the optional tax is paid, surtax exemption is allowed auto- 
matically. A dependent is a close relative, specified by law, with income 
of less than $500 who received more than one-half of his support from 
the taxpayer. A close relative means : son, daughter, or a descendant of 
either; stepson, stepdaughter, son-in-law, daughter-in-law ; father, mother, 
or ancestor of either; stepfather, stepmother, father-in-law, or mother- 
in-law; brother, sister, stepbrother, stepsister, half brother, half sister, 
brother-in-law, or sister-in-law; uncle, aunt, nephew, or niece; provided 
he or she is a citizen of the United States, Canada, or Mexico, and has 
not filed a joint return with another person. Dependents meeting these 
qualifications need not be under 18 yeai's of age. 

The amount of svntax exemption tabulated in statistics includes the 
surtax exemptions from the retvu-ns with optional tax, wherein this 
exemption is allowed automatically, as well as the sui-tax exemptions 
from returns on which the tax is computed. Slight duplication in surtax 



STATISTICS OF INCOME FOR 1944, PART 1 11 

exemptions exists on account of dependents with less than $500 income, 
who file a return in order to claim refund of tax withheld on wages; such 
wages are not taxable to the dependent, neither do they constitute a 
part of the gross income of the taxpayer claiming the dependent. 

CLASSIFICATION OF INDIVIDUAL RETURNS 

Individual returns are classified by adjusted gross income classes, by 
taxable and nontaxable returns, by returns with standard deduction or 
with itemized deductions, by returns with tax due at time of filing or 
with tax overpayment, by marital status of the taxpayer, and by States. 
Taxable returns are classified by types of tax liability. The items pre- 
sented under the various classifications differ, some items not being 
available for all classifications. In addition to the foregoing classifica- 
tions, returns are classified, for frequency distributions only, by number 
of surtax exemptions, by selected patterns of income, by size of specific 
source of income, and returns with itemized deductions are classified 
by net income classes. 

Adjusted gross income classes. — Adjusted gross income, being common 
to all types of returns, supplies the base for adjusted gross income classes 
regardless of the amount of net income or net deficit when computed. 
Class intervals are set at the same levels as those used for net income 
classes in the previous report ; however, the bases upon which the classi- 
fications are determined are not comparable. Returns showing allowable 
deductions for the computation of adjusted gross income in excess of gross 
income, that is, returns with adjusted gross deficit, are designated "No 
adjusted gross income" and the size of the deficit is disregarded. 

Returns with standard deduction or with itemized deductions. — Returns 
with standard deduction are optional returns. Form W-2; short-form 
returns with adjusted gross income. Form 1040; and long-form returns, 
Form 1040, with adjusted gross income of $5,000 or more on which the 
optional standard deduction of $500 is used. Returns classified as re- 
turns with itemized deductions are long-form returns. Form 1040, on 
which deductions are itemized; long-form returns, Form 1040, with no 
deductions filed by spouses of taxpayers who itemized deductions (such 
spouses are denied the standard deduction) ; and returns with no adjusted 
gross income, Form 1040, whether or not deductions are itemized. 

Taxable or nontaxable. — This classification is based on the existence or 
nonexistence of a tax liability after tax credits. 

Types of tax liability. — Returns with normal tax and surtax include 
returns with only a normal tax, returns with both normal tax and sur- 
tax, and returns with the optional tax paid in lieu of normal tax and 
surtax. The regular normal tax and surtax (or the optional tax paid in 
lieu thereof) are applicable to all returns except those on which the 
alternative tax is imposed. Returns with alternative tax are returns 
showing an excess of net long-term capital gain over net short-term 
capital loss, on which the alternative tax liability is less than the normal 
tax and surtax computed on net income which includes the net gain 
from sales of capital assets. 

Returns with tax due at time of filing or with tax overpayment. — Returns 
with balance of tax due are those on which the tax liability is greater 
than payments made by means of tax withheld and/or declaration of 
estimated tax. Returns with tax overpayment are those on which the 
tax liability is less than the payments made by means of tax withheld 



12 STATISTICS OF INCOME FOR 1944, PART 1 

and/or declaration of estimated tax. For each classification, the returns 
are tabulated according to these two types of pajonents, singly or in 
combination. 

Marital status. — The classification of returns for marital status of the 
taxpayer, applied to all returns, is based on the marital status of the 
taxpayer at the close of the taxable year, or on the date of the death of a 
spouse. The four classifications are: joint returns of husbands and 
wives, separate returns of husbands and wives, separate community 
property returns, and returns of single persons. The returns in each, 
classification, except joint returns of husbands and wives, are tabulated 
as returns of men or returns of women. 

Number of surtax exemptions. — Classification of returns by number of 
surtax exemptions is based on the number of exemptions claimed for the 
purpose of computing surtax. The number of surtax exemptions includes 
exemption for the taxpayer, his spouse, and dependents. There is a 
class for each of one through five and for six or more exemptions for all 
returns in aggregate and for joint returns of husbands and wives; and a 
class for each of one through three and for four or more exemptions for 
separate returns of husbands and wives (including separate community 
returns) and for single persons. 

Selected patterns of income. — Returns are classified on the basis of four 
items, namely, salaries and wages, dividends and interest, other income, 
and other loss — singly or in combination. The items, salaries and wages, 
dividends and interest, are the same as those used elsewhere in this 
report ; the items, other income and other loss, as such, do not appear in 
this report. Other income, for Form W-2 is wages not subject to with- 
holding, dividends, and interest, not exceeding in total $100 per return; 
for Form 1040, other income or other loss is the net amount (reported on 
line 4, p. 1) resulting from the combination of the profit or loss from rents 
and royalties, from business, from sales of property, and from partner- 
ships, together with income from annuities, estates and trusts, and 
miscellaneous income. 

Size of specific source. — Returns classified under the selected patterns 
of income described above are distributed according to the size of a 
specified source, that is, by size of salaries and wages, or by size of divi- 
dends and interest, or l3y size of other income, or by size of other loss. 
Also, for the returns with other income or with other loss there is a' 
specific source classification for each of the component items comprising 
other income or other loss. The class intervals for size of specific source 
are similar to the intervals used for adjusted gross income classes, except 
that the class under $500 is segregated into $100 intervals. 

Net income classes. — This classification, applied only to returns with 
itemized deductions, is based on the income tax net income. Segregation 
of net income into net income classes corresponds to that used in former 
j-ears. 

States and Territories. — 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 comprises a part of the 
collection district of Maryland and the Territory of Alaska is a part of 
the collection district of Washington. The sampling technique employed 
does not permit separate tabulation of returns from Alaska. 



STATISTICS OF INCOME FOR 1944, PART 1 ' 13 

SCOPE OF ESTIMATED DATA 

For 1944, statistical data for individual returns, in both national and 
State tables, are estimated from samples of returns for the optional 
returns. Form W-2, and short-form returns, Form 1040, both with ad- 
justed gross income under $5,000; and for long-form returns, Form 1040, 
with adjusted gross income under 125,000. Data for individual returns 
with adjusted gross income of $25,000 and over are tabulated from each 
return. The method of selecting samples, the procedure for extending 
data obtained from the samples to the universe, and the resultant sam- 
pling variations are fully explained in the description of sample and limi- 
tations of the data on pages 47-53. 

TABULAR ARRANGEMENT OF DATA 

Statistical data for individual returns, exclusively, are presented in 13 
basic tables, pages 65-178. Tables 1 through 12 show distributions of the 
data by various size classifications, and table 13 shows hmited data dis- 
tributed by States and Territories. In these tables no distinction is made 
between return Forms W-2 and 1040, data from both being tabulated 
together. Tables appearing in the context, in most instances, are sum- 
maries of basic tables; such summaries are presented by broader class 
intervals than those used in basic tables. In addition to these summary 
tables, there are text tables showing information, not elsewhere tabu- 
lated, relating to the optional returns, to total receipts from business, and 
to the medical expenses from returns with itemized deductions. 

Changes in the income tax law and in the individual income tax return 
forms for 1944 prevent the tabulation of data comparable to that pre- 
sented for individual returns in Statistics of Income for 1943. The most 
prominent deviation is that with respect to the income, together with the 
classification thereof, wherein the adjusted gross income for 1944 replaces 
the net income for 1943. Whenever possible, the same type of informa- 
tion is presented for 1944; and the tables are designed similarly, insofar 
as data will permit. No composite data for individual returns and 
taxable fiduciary returns are compiled for this report. 

New features to be found among the 1944 tables are frequency dis- 
tributions of individual returns by significant classifications. Basic 
table 3 contains frequency distributions of returns for each specific 
source of income or loss comprising the adjusted gross income, also for 
each itemized deduction, for each kind of tax payment, and for tax 
overpayment, by adjusted gross income classes. The frequencies for re- 
turns with standard deduction are shown separately from those for 
returns with itemized deductions. Basic table 7 presents a frequency 
distribution of returns by marital status and by adjusted gross income 
classes cross-classified by number of surtax exemptions. Distributions 
of returns with selected patterns of income are shown by adjusted gross 
income classes in table 8; by size of specific source in table 9; and by 
adjusted gross income classes cross-classified by size of specific source in 
table 10. Table 12 presents the frequency distribution of returns with 
itemized deductions by adjusted gross income classes cross-classified by 
net income classes. 

Simple and cumulative distributions of individual returns, of the 
adjusted gross income, and of the tax liabihty, with corresponding per- 
centage distributions, are presented in basic table 1. In this table 
taxable and nontaxable returns with adjusted gross income are tabulated 
together. 



14 STATISTICS OF INCOME FOR 1944, PART 1 

The amount of income or loss from each of the sources comprising 
adjusted gross income is shown in basic table 2, together with the adjusted 
gross income, itemized deductions, amount of surtax exemption, tax 
liability, tax withheld, payments on declaration, balance of tax due, and 
tax overpayment. The net loss from rents and royalties is tabulated 
separately for the first time in this report; in prior years, this loss was 
included in other deductions. 

Data for returns with normal tax and surtax are tabulated separately 
from data for returns with alternative tax in basic table 4, which shows 
pertinent items for each type of tax as well as'the tax liability before and 
after the two tax credits relating to foreign tax paid and to tax paid at 
source on tax-free covenant bond interest, and the aggregate amount of 
these two credits. Returns with optional tax, paid in lieu of the normal 
tax and surtax, are considered to be returns with normal tax and surtax. 
Also, the average tax and effective tax rate for each type of tax and for 
all returns are included in this table. It should be noted that the effective 
tax rate is based on adjusted gross income. 

Data for returns with a balance of tax due at time of filing, returns with 
tax overpayment, and returns with neither are tabulated separately in 
basic table 5, which presents the amount of tax withheld, payments on 
declaration of estimated tax, balance of tax due at time of filing, tax 
refund, and other applicable items. 

The number of returns, adjusted gross income, surtax exemption, and 
tax liabilit}^ are tabulated on the basis of the marital status of the tax- 
payer in basic table 6, which also shows these data for returns of men 
and women. 

Details for the net gain and net loss from sales or exchanges of capital 
assets are shown in basic table 11. For the first time, data for net gain 
from sales of capital assets on returns taxed under the regular normal 
tax and surtax are shown separately from data for net gain from such 
sales on returns taxed under the alternative tax. 

Data presented on a State basis, in basic table 13, are Hmited to the 
number of returns, amount of salaries and wages, dividends and interest 
combined, adjusted gross income, and tax liability; and no classification 
by size of adjusted gross income is available for 1944, Heretofore, data 
tabulated by States did not include any source of income. 

Throughout the tables, money amounts are rounded to the nearest 
thousand and, therefore, may not add to the totals. 

SIMPLE AND CUMULATIVE DISTRIBUTIONS BY ADJUSTED GROSS INCOME CLASSES 

The number of individual returns, adjusted gross income, and tax 
liability for returns with adjusted gross income are shown in simple and 
cumulative distributions, with corresponding percentage distributions, by 
adjusted gross income classes, in basic table 1. In these distributions, 
taxable and nontaxable returns are combined, except that returns with 
no adjusted gross income (nontaxable) are shown, separately, in aggre- 
gate. It should be noted that as a result of combining the taxable and 
nontaxable returns, the adjusted gross income class $1,000 under $1,500 
includes nontaxable returns with adjusted gross income over $1,500, else- 
where tabulated in the nontaxable class $1,250 and over. 

In the following table, these data are summarized by the use of adjusted 
gross income class intervals which, in most instances, are broader than 
those presented in basic table 1 . 



STATISTICS OF INCOME FOR 1944, PART 1 



15 



Individual returns for 1944, by adjusted gross income classes: Simple and cumulative 
distributions of number of returns, adjusted gross income, and tax liability, with 
corresponding percentage distributions 

[Adjusted gross income classes and money figures in thousands of dollars] 







Niunber of returns 


Adjusted gross income classes' 


Simple distribution 


Cumulative distribution 
from highest income clas. 


(Cumulative distribution 
3 from lowest income class 




Number 


Percent 
of total 


Number 


Percent 
of total 


Number 


Percent 
of total 


Individual returns ftaxable and non- 
taxable) with adjusted gross income: 
Under 0.5 


3,260,590 

6,068,006 

7,222,582 

6,863,662 

6,000,454 

5,301,072 

6,918,693 

2,816,977 

1,834,433 

298,478 

129,466 

67,537 

100,467 

28,963 

4,873 

2,581 

473 

221 

62 


6,95 

12.93 

15.39 

14.63 

12.79 

11.30 

14.75 

6.00 

3.91 

.64 

.28 

.14 

.21 

.06 

.01 

.01 

(81 


46,919,590 

43,659,000 

37,590,994 

30,368,412 

23,504,750 

17,504,296 

12,203,224 

5,284,531 

2,467,554 

633,121 

334,643 

205.177 

137,640 

37,173 

8,210 

3.337 

756 

283 

62 


100.00 

93.05 

80.12 

64.72 

50.10 

37.31 

26.01 

11.26 

5.26 

1.35 

.71 

.44 

.29 

.08 

.02 

.01 

(») 

(') 

f8) 


3,260,590 
9,328,596 
16,551,178 
23.414,840 
29,415,294 
34,716,366 
41,635,059 
44,452,036 
46,286,469 
46,584.947 
46,714,413 
46,781,950 
46,882,417 
46,911,380 
46,916,253 
46,918,8.34 
46,919,307 
46,919,528 
46.919,590 


6,95 


0.5 under 1 


19.88 


1 under 1.5* .. 


35.28 


1.5 under 2 


49.90 


2 under 2.5 


62.69 


2.5 under 3 


73.99 


3 under 4 


88.74 


4 under 5 


94.74 


5 under 10 


98.65 


10 under 15 


99.29 


15 under 20 


99.56 


20 under 25 


99.71 


25 under 50 


99.92 


50 under 100 


99.98 


100 under 150 


99.99 


150 under 300... 


99.99 


300 under 500 


99.99 


500 under 1,000 


99.99 


1,000 and over 


100.00 






Total 


46,919.590 
191.905 


100.00 










Individual returns (nontaxable) with no 
adjusted gross income ' 






















47,111,495 


(') 






















Adjusted gross income* 


Adjusted gross income classes' 


Simple distribution 


Cumulative distribution 
from highest income class 


Cimiulative distribution 
from lowest income class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


Individual returns (taxable and non- 
taxable) with adjusted gross in- 
come: 
UnderO.5 


947,548 

4,594,223 

9,082,812 

11,988,824 

13,454,630 

14,530,659 

23,773,010 

12,432,205 

11,735,064 

3,602,112 

2,224,022 

1,504,311 

3,388,703 

1,926,020 

584,702 

510.236 

177,026 

149,017 

109,611 


0.81 

3.94 

7.78 

10.27 

11.53 

12.45 

20.37 

10.65 

10.05 

3.09 

1.91 

1.29 

2.90 

1.65 

.50 

.44 

.15 

.13 

.09 


116,714,736 

115,767,188 

111,172.965 

102,090,153 

90,101,329 

76,646,699 

62,116,040 

38,343,029 

25,910,825 

14,175,760 

10,573,648 

8,349,626 

6,845,315 

3,456,612 

1,530,592 

945.890 

435,655 

258,629 

109,611 


100.00 

99.19 

95.25 

87.47 

77.20 

65.67 

53.22 

32 85 

22.20 

12.15 

9.06 

7.15 

5.86 

2.96 

1.31 

.81 

.37 

.22 

.09 


947,548 

5,541,771 

14,624,583 

26,613,407 

40,068.038 

54,598,696 

78,371,707 

90,803,912 

102,538,976 

106,141.088 

108,365.110 

109,869,421 

113.258,125 

115,184,144 

115,768,846 

116,279,082 

116,456,107 

116,605,125 

116.714,736 


0.81 


0.5 under 1 


4.75 


1 under 1.5' 


12.53 


1.5 under 2 .... 


22.80 


2 under 2.5 


34.33 


2.5 under 3 


46.78 


3 under 4.. 


67.15 


4 under 5 


77.80 


5 under 10 


87.85 


10 under 15 


90.94 


15 under 20 


92.85 


20 under 25 


94.14 


25 under 50 


97.04 


50 under 100... 


98.69 


100 under 150 


99.19 


150 under 300. 


99.63 


300 under 500 


99.78 


500 under 1,000 


99.91 


1,000 and over 


100.00 






Total 


116,714,736 
10 249.771 


100.00 
(») 










Individual returns (nontaxable) 
with no adjusted gross income '.. 


















Grand total 


"116-464.965 


(91 





























For footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-53. 



16 



STATISTICS OF INCOME FOR 1944, PART 1 



Individual returns for 1944, by adjusted gross income classes: Simple and cumulative 
distributions of number of returns, adjusted gross income, and tax liability, ivith 
corresponding percentage distributions — Continued 

[Adjusted gross income classes and money figures in thousands of dollars] 





Tax liability ' 


Adjusted gross income classes ' 


Simple distribution 


Cumulative distribution 
from highest income class 


Cumulative distribution 
from lowest income class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


Individual returns (taxable and non- 
taxable) with adjusted gross income: 
Under 0.5 














0.5 under 1. . . 


146,361 

584,939 

1,026,126 

1,264,429 

1,455,234 

2,662.163 

1,626,139 

1,997,510 

866,922 

647,519 

505,473 

1,412,266 

1,021,998 

360.446 

337,501 

121,513 

103,804 

76,058 


0.90 

3.61 

6.33 

7.80 

8,97 

16.42 

10.03 

12.32 

5.35 

3.99 

3.12 

8.71 

6.30 

2.22 

2.08 

.75 

.64 

.47 


16,216,401 

16,070,040 

15,485,101 

14,458,975 

13,194,546 

11.739,312 

9,077,150 

7,451,011 

5,453,501 

4,586,578 

3,939,059 

3,4.33,586 

2,021,320 

999,322 

638,876 

301.374 

179.861 

76,058 


100.00 

99.10 

95.49 

89.16 

81.37 

72.39 

55.98 

45.95 

33.63 

28.28 

24.29 

21.17 

12.46 

6.16 

3.94 

1.86 

1.11 

.47 


146,361 
731.301 
1,757,426 
3,021,855 
4,477,089 
7,139,251 
8.765,390 
10.762,901 
11,629,823 
12,277,342 
12,782,815 
14,195,081 
15,217.079 
15.577.526 
15,915.027 
16,036.540 
16,140,343 
16,216.401 


90 


1 under 1.5 


4.51 


1.5 under 2 


10 84 


2 under 2.5 


18 63 


2.5 under 3 


27.61 


3 under 4 


44.02 


4 under 5 


54.05 




66.37 


10 under 15 


71.72 


15 under 20 


75.71 


20 under 25.. 


78.83 


25 under 50 


87.54 


50 under 100 


93.84 


100 under 150 


96.06 


150 under 300 


98.14 


300 under 500 


98.89 


500 under 1,000 


99.53 


1,000 and ever 


100.00 






Total 


16,216,401 


100 00 










Individual returns (nontaxable) with no 
























Grand total 


16.216.401 


100.00 





















For footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-53. 

SOURCES OF INCOME AND DEDUCTIONS 

In the presentation of sources of income and deductions for 1944, the 
tabular form takes a decided change from that of previous years. Influ- 
enced by the composition of adjusted gross income, the net profit and 
net loss from rents and royalties, from business or profession, from part- 
nerships, from sales of capital assets, and from sales of property other 
than capital assets are tabulated in juxtaposition rather than having the 
net losses from these sources tabulated under deductions as was done in 
former years. Except for the net loss from business (see pp. 18-19), the 
net loss for 1944 from any of the above sources is conceptually com- 
parable to a similar loss for 1943 tabulated under deductions. 

The amount of income, net profit, or net loss reported from each 
specific source is the net amount to be included in adjusted gross income, 
that is, gross receipts less the deductions allowable for the computation 
of adjusted gross income; such as, allowable trade and business deduc- 
tions, expenses of travel, lodging, and reimbursed expenses in connection 
with employment, deductions attributable to rents and royalties, deduc- 
tions for depreciation and depletion allowable to life tenants and income 
beneficiaries of property held in trust. Description of the income sources 
are set forth on pages 18-20. In basic table 2, the income or loss from 
each specific source comprising adjusted gross income is tabulated by 
size of adjusted gross income for all returns, for returns with standard 
deduction, and for returns with itemized deductions. In basic table 3, 
frequency distributions of returns for each specific source of income or 
loss are tabulated in a similar manner. 



STATISTICS OF INCOME FOR 1944, PART 1 



17 



The deductions tabulated in this report are only those which are 
deductible from adjusted gross income for the computation of net income 
(or net deficit) on which tax liability is computed by the taxpayer without 
use of the tax table supplied under Supplement T. Such deductions are 
the allowable personal deductions reported by taxpayers who elected to 
itemize their deductions instead of claiming the optional standard deduc- 
tion. Further explanation of deductions is given on pages 20-22. In 
basic table 2, deductions are tabulated for returns with itemized deduc- 
tions; and, in basic table 3, there are frequency distributions of returns 
for each specific deduction; in both tables, data are by size of adjusted 
gross income. 

The following table presents a summary of the income or loss from 
each specific source comprising adjusted gross income; in addition, for 
returns with itemized deductions there are shown the deductions and the 
resulting net income or deficit. The data are distributed by returns with 
standard deduction and returns with itemized deductions with the latter 
group subdivided as between returns showing adjusted gross income and 
returns showing no adjusted gross income. 



Individual returns for 1944'- Number of returns, income or loss from each of the sources 
I comprising adjusted gross income, adjusted gross income, and the deductions for rettirns 
with itemized deductions 

[Money figures in thousands of dollars] 





All 
returns 


Returns 

with 

standard 

deduction '- 


Returns with itemized deductions " 


Sources of income and deductions 


Showing adjusted gross 
income 


Showing no 
adjusted 




With net 
income 


With net 
deficit 


gross 
income ' 


Number of returns 


47,111,495 


38,683,120 


8,199,141 


37,329 


191,905 






Salaries and wages '* 


91,124.747 

3,923,730 

181,403 

1,772,389 
168,306 

12,099,227 
535.240 

5,772,409 
86,390 

1,142,016 
224,403 

66,514 
129,616 
922,881 
603,602 


70.879,319 

1,033,372 

79,486 

821,465 
76,519 

7,686,181 
134,671 

2,537,455 
20,636 

404,920 
79,064 

39.085 

21.612 

233.627 

388,433 


20,193,352 

2,863,800 

100,258 

933,539 
79,607 

4,391,389 
160,117 

3,225,647 
31,139 

719,135 
130,292 

25.059 
45,998 
685,290 
208,670 


22.410 

13,938 

599 

7.220 
683 

8.748 
5.065 

3.593 

,81) 

3.391 
3,382 

(31) 

5.615 
1,329 
3,065 


29.666 


Dividends and interest '^ 


12.620 


Annuities and pensions '* ... . . 


1 060 


Rents and royalties: " 

Net profit.. 


10.165 


Net loss 


11.496 


Business or profession: '* 
Net profit.. .... 


12,909 


Net loss ... 


235,386 


Partnership: '» 

Net profit 


5,713 


Net loss. 


29, 763 


Sales or exchanges of capital assets: 20 
Net gain . 


14,570 


Net loss . . 


11,664 


Sales or exchanges of property olher than 
capital assets: 21 
Net gain.. 


2.156 


Net loss . 


56,391 


Income from estates and trusts 22 


2,635 


Miscellaneous income -' 


3,434 






Adjusted gross income or deficit 


"116.464,965 


83,770,841 


32,898,985 


44,910 


'•249,771 


Deductions: 

Contributions -* 






1,254,549 
702.819 

1,166.980 
159.802 
780.220 
695.100 


2.201 

6.328 

7,541 

18.940 

21,142 

14,089 


1.198 


Interest^' 






2,026 


Taxes 26 






3,302 


Losses from fire, storm, etc. ^' . . 






(SI) 


Medical and dental expenses *' 






1.398 


Miscellaneous deductions 2' 






516 










Total deductions 






4,759,471 


70,242 


8.663 










Net income or deficit. 






28.139,514 


s» 26.332 


«» 258.434 











For footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-53. 



18 STATISTICS OF INCOME FOR 1944, PART 1 

SOURCES OF INCOME OR LOSS COMPRISING ADJUSTED GROSS INCOME 

Salaries and wages include salaries, wages, bonuses, fees, commissions, 
compensation of officers and employees of Federal, State, and local 
governments, as well as annuities, pensions, or retirement pay when 
reported in the salary schedule ; but there is excluded wages not exceeding 
$100 per return, from which no tax was withheld, reported on Form W-2. 
Military and naval personnel exclude from gross income the first $1,500 
of annual pay for active service and the mustering-out pay. Deductions 
for travel and lodging expenses or reimbursed expenses in connection 
with employment have been deducted from gross salary received. The 
compensation included for persons who received compensation or back- 
pay, covering 36 calendar months or more, is only that portion to which 
the 1944 tax rates are applied. (The compensation allocated to prior 
years is not tabulated in this or prior reports.) 

Dividends and interest, reported in one sum, include both foreign and 
domestic dividends, dividends on share accounts in Federal savings and 
loan associations ; interest on notes, bank deposits, mortgages, and interest 
on corporation bonds and on taxable and partially tax-exempt Govern- 
ment bonds before amortization of bond premium. Partially tax-exempt 
interest on Government obligations and dividends on share accounts in 
Federal savings and loan associations include amounts received through 
partnerships and fiduciaries. Excluded from this item are the dividends 
and interest, not exceeding in total $100 per return, reported on Form W-2. 

Annuities and pensions include only the taxable portion of amounts 
received during the year. An amount equal to 3 percent of the total cost 
of the annuity is reported as income annually, until the aggregate of 
amounts received and excluded from gross income in this and prior years 
equals the cost. Thereafter, entire amounts received are taxable and 
must be included in gross income. Pensions are generally regarded as 
deferred compensation for services rendered and the entire amount 
received is subject to income tax unless expressly exempt by law. Annu- 
ities and pensions may be reported as wages, particularly if subject to 
the withholding of income tax. 

Rents and royalties are reported together. The net profit from rents is 
the excess of gross rents received over deductions for depreciation, 
repairs, interest, taxes, and other expenses attributable to rent income; 
and the net profit from royalties is the excess of gross revenue received 
from copyrights, patents, trade-marks, formulas, and the like, as well as 
from mineral rights, over the allowable depletion, amortization, and other 
expenses relating to royalties. Conversely, net loss from these sources 
is the excess of deductions over gross income received. Gross rent 
includes the value of crops received as rent from farm propert3^ For the 
first time, net loss from rents and royalties is tabulated separately. 

Business or professional profit or loss is reported by individuals, includ- 
ing farmers, who are engaged in business as a sole proprietor. All income 
derived from the business or profession is reported as total receipts. 
Expenses deductible in arriving at net profit or loss from business include 
cost of goods sold, salaries and wages paid to employees, interest on 
business debts, taxes on business and business property, losses arising 
from busin(!ss operations, bad debts arising from sales or service, depre- 
ciation, obsolescence or depletion, rent, repairs, cost of supplies, adver- 
1 ising, selling expenses, insurance premiums, amortization of emergency 
facilities, and, unlike last year, the net operating loss deduction due to 



STATISTICS OF INCOME FOR 1944, PART 1 19 

the unabsorbed net operating loss from business, partnership, and common 
trust fund, for two preceding years. Compensation of the sole proprietor 
is not an allowable deduction. The business activity of sole proprietors 
is not classified industrially in this report. Total receipts from business 
are shown on page 27. 

Partnership profit or loss is reported by persons who are members of 
partnerships, sj^ndicates, joint ventures, and the like. Each member 
must report as income his proportionate share of the net profit or net 
loss, whether actually received or not. The net profit or loss reported in 
the schedule for partnership income excludes partially tax-exempt 
interest on Government obligations, dividends on share accounts in 
Federal savings and loan associations issued prior to March 28, 1942, and 
net gain or loss from sales of capital assets ; each of which is reported in 
its respective source. In computing partnership profit or loss, charitable 
contributions are not deductible nor is the net operating loss deduction 
allowed. 

Net gain or loss from sales or exchanges of capital assets is the amount 
taken into account in computing adjusted gross income whether or not 
the alternative tax is imposed on the capital gain. Each is the result of 
combining net short- and long-term capital gain and loss and the capital 
loss carried over from 1942 and/or 1943. The deduction for the loss 
is limited to the amount of such loss, or the net income (adjusted gross 
income if taxed under Supplement T) computed without regard to gains 
and losses from sales of capital assets, or $1,000, whichever is smallest. 
For the purpose of this report, the returns are not edited to ascertain 
whether or not the deduction conforms to the specified limitation and 
there may be instances, particularly among returns with no adjusted 
gross income, where the amount reported exceeds the limitation. For 
the definition of capital assets and a comprehensive discussion of gains 
and losses from sales of capital assets, of the capital loss carry-over, and 
of other pertinent facts, see pages 28-30. Details of the gain and loss 
from sales of capital assets, the net short- and long-term gains and losses, 
and the carry-over are shown in basic table 11. 

Net gain or loss from sales of property other than capital assets is the net 
gain or loss from sales or exchanges of depreciable property and real 
property used in trade or business and from sales of obhgations 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. A net loss 
from this source is deductible without Hmitation. (For instances when 
property used in trade or business may be treated as a capital asset, 
see page 28.) 

Income from estates and trusts is the taxpayer's share (whether actually 
received or not) of distributable income of an estate or trust of which 
the taxpayer is a beneficiary. Such income, however, 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, received through these entities but reported with interest 
received. In computing the distributable income of an estate or trust, 
the net operating loss deduction is allowed. 



20 STATISTICS OF INCOME FOR 1944, PART 1 

Miscellaneous income includes alimony received, prizes, rewards, sweep- 
stakes winnings, gambling profits, recoveries of bad debts for which a 
deduction was taken in a prior year, health and accident insurance 
received as reimbursement for medical expenses for which deduction 
was taken in a prior year, and all other income or profits for which an 
entry is not provided on the return. Also, tabulated as miscellaneous 
income is $45,873,383 of wages not subject to withholding, dividends, 
and interest, not exceeding in total $100 per return, reported as other 
income on 1,141,537 returns. Form W-2. 

DEDUCTIONS 

The 1944 act in effect divides deductions into two groups. One 
group, deductible from gross income in computing adjusted gross income, 
consists of expenses incurred in trade or business, deductions attributable 
to the production of rents and royalties, expenses of travel and lodging 
in connection with employment, reimbursed expenses in connection with 
employment, deductions for depreciation and depletion allowable to a 
life tenant or an income beneficiary of property held in trust, and allow- 
able losses from sales or exchanges of property. These deductions, 
except losses from sales of property, are not tabulated. The income or 
loss to which such deductions relate is reported as a net amount. 

The second group of deductions consists of the allowable expenses of a 
nontrade or nonbusiness character, such as contributions, medical 
expenses, taxes, interest, and casualty losses, which are deductible from 
the adjusted gross income for the computation of net income. To relieve 
taxpa3^ers of the burden of having to itemize these deductions in detail 
and of having to support them with evidence, the 1944 act provides a 
substitute called the optional standard deduction, which the taxpayer 
may use, if he chooses, instead of itemizing his actual deductions. If the 
adjusted gross income is $5,000 or more, the standard deduction is $500. 
If the adjusted gross income is less than $5,000, the optional standard 
deduction is approximately 10 percent of the adjusted gross income, and 
is allowed automatically through the use of the tax table. In the case 
of husband and wife living together and filing separate returns, the 
standard deduction is not allowed to the remaining spouse if the net 
income of one spouse is determined without regard to the standard 
deduction. 

YoY the segment of taxpayers who itemized allowable nonbusiness 
expenses which are deductible from adjusted gross income, the itemized 
deductions are tabulated in basic table 2, part III; and the frequency 
distributions of returns for each itemized deduction are shown in basic 
table 3, pai-t III. The itemized deductions tabulated are: contributions, 
interest; taxes; losses from fire, storm, shipwreck, or other casualty, or 
theft; medical and dental expenses; and miscellaneous deductions. 

For the taxpayers who elected to use the standard deduction, neither 
the standard deduction nor the net income is tabulated. However, on 
returns with adjusted gross income of less than $5,000, the standard 
deduction may be considered to be approximately 10 percent of the 
adjusted gross income tabulated for this category of returns; and, on 
returns with adjusted gross income of $5,000 and over, the standard 
deduction is $500 per return. 



STATISTICS OF INCOME FOR 1944, PART 1 21: 

Contributions are those made to organizations created or organized in 
the United States or possessions thereof, or under the law of the United 
States, or of any State, Territory, or possession of the United States, and 
operated exclusively for reHgious, charitable, scientific, literary, educa- 
tional purposes or for the prevention of cruelty to children or animals; 
veterans' organizations; or governmental organizations for public pur- 
poses, exclusively. Individuals who are members of a partnership may 
include in their personal return their pro rata share of contributions 
made by the partnership. The amount of contributions allowed as a 
deduction is limited, in general, to 15 percent of the taxpayer's adjusted 
gross income. For the purpose of this report, the returns are not edited 
to ascertain whether or not the deduction conforms to the specified 
hmitation and there are instances, particularly among returns with no 
adjusted gross income, where the amount reported exceeds the limitation. 

Interest paid is that paid on personal indebtedness, mortgages, install- 
ment purchases, bank loans, interest incurred in the production or collec- 
tion of income or in the management, conservation, or maintenance of 
propert}^; but does not include interest chargeable against rental or 
royalty income nor interest on business debts, such interest being reported 
in the rental or business expense ; neither does it include interest on loans 
to buy tax-exempt securities, single-premium life insurance, nor endow- 
ment contracts. 

Taxes paid include personal property taxes. State and local income 
taxes, certain retail sales taxes, and real estate taxes except those levied 
for improvements which tend to increase the value of property. This 
deduction for taxes does not include Federal income taxes, Federal import 
duties. Federal excise or stamp taxes; estate, inheritance, legacy, suc- 
cession, or gift taxes; taxes on shares in a corporation which are paid for 
the taxpayer by the corporation; taxes deducted in the schedules for 
rents and business; income taxes paid to a foreign country or possession 
of the United States if any portion thereof is claimed as tax credit; nor 
Federal social security and emplojTnent taxes paid by or for the employee. 

Loss from fire, storm, etc., is the net loss on nonbusiness property result- 
ing from war, accident, fire, storm, shipwreck, or other casualty, or from 
theft; the net loss sustained is the value of the property just before the 
loss, less the salvage value and insurance or other reimbursement received. 

Medical and dental expenses are the medical, hospital, and dental 
expenses, paid during the year for the taxpayer, his spouse, or dependents, 
not compensated for by insurance or otherwise, over and above 5 percent 
of the adjusted gross income. However, the deduction cannot exceed 
$1,250 if only one surtax exemption is claimed, or S2,500 if more than 
one surtax exemption is claimed. For the purpose of this report, the 
returns are not edited to ascertain whether or not the deduction conforms 
to the specified limitation and there may be instances where the amount 
reported exceeds the limitation. Medical expenses include amounts 
paid for diagnosis, cure, treatment, or prevention of disease, or to alle- 
viate a defect, as well as amounts paid for health, accident, and hos- 
pitalization insurance; also includible are expenses for eyeglasses, artificial 
limbs, hearing aids. X-ray, nursing service, medical supplies, drugs, 
artificial dentures, ambulance service, and the like. Returns showing a 
deduction for medical expenses are tabulated separately in a table on 
page 31. 



22 STATISTICS OF INCOME FOR 1944, PART 1 

Miscellaneous deductions include the allowable deductions not reported 
elsewhere on the return, such as alimony payments, expenses incurred in 
the production or collection of taxable income or in the management of 
property held for the production of taxable income, amortizable bond 
premium, special deduction for the blind, the taxpayer's share of interest 
and real estate taxes paid by a cooperative apartment corporation, and 
gambling losses not exceeding gambling gains reported in gross income. 

The tabulation which follows presents the income or loss from each 
specific source comprising adjusted gross income, the aggregate positive 
and negative income, adjusted gross income, and for returns with itemized 
deductions, the adjusted gross income, deductions, net income, and net 
deficit, by broader adjusted gross income classes than are used in basic 
table 2; and the taxable and nontaxable returns are tabulated together. 
Following this tabulation, there is a percentage distribution of these data. 
In this distribution, income or loss from each specific source comprising 
adjusted gross income is shown as a percentage of the aggregate positive 
income; and each itemized deduction is shown as a percentage of the 
adjusted gross income for returns with itemized deductions. Aggregate 
positive income, used as the percentage base in this tabulation, is the 
sum of the positive items of income; namely, salaries and wages; divi- 
dends and interest; annuities and pensions; net profits from rents and 
royalties, from business and profession, and from partnership; net gain 
from sales of capital assets and from sales of property other than capital 
assets; income from estates and trusts; and miscellaneous income. 



STATISTICS OF INCOME FOR 1944, PART 1 



23 



Individual returns for 1944> by adjusted gross income classes: Number of returns, income 
or loss from each of the soicrces comprising adjusted gross income, aggregate positive and 
negative income, adjusted gross income; and for returns with itemized deductions the 
adjusted gross income, deductions, net income, and net deficit 

[Adjusted gross income classes and money figures in thousands of dollars] 





All returns 


Adjusted gross income classes ^ 


Number of 
returns 


Salaries 

and 
wages " 


Dividends 

and 
interest '' 


Annuities 

and 
pensions '* 


Rents and 


royalties " 




Net profit 


Net loss 


Individual returns, taxable and 
nontaxable: 
No adjusted gross income '.. 
Under 0.5 


191,905 

3.260,590 

6,068.006 

7,222,582 

6,863,662 

6,000,454 

5,301.072 

6,918,693 

2,816,977 

1,834,433 

298,478 

129,466 

67,537 

100.467 

28,963 

4,873 

2,581 

473 

221 

62 


29.666 

768,463 

3,588,186 

7,565,454 

10,421,078 

11,926,793 

13,101,116 

21.521,094 

10,730,347 

7,272,574 

1,334,541 

756,752 

492.038 

978.221 

449,697 

102,840 

62,201 

15,949 

6,474 

1,262 


12,620 
20,572 
125,542 
165,909 
157,802 
148,562 
145,731 
260,118 
226,103 
615,583 
347,660 
248,378 
184,706 
482,634 
354,240 
130,038 
137,880 
50,739 
58,473 
50,438 


1,060 

2,066 

19,857 

27,924 

22,675 

15.834 

15.030 

17.941 

12.671 

22.759 

6.500 

3.586 

1.927 

5.929 

3,435 

984 

780 

254 

132 

59 


10,165 

36,169 

142,144 

161,166 

141,756 

141,595 

135,434 

215,834 

138,495 

269.131 

112,304 

65.446 

43,769 

84,339 

43.142 

12,061 

11,972 

3,302 

2,002 

2,162 


11,496 
5,090 




9,450 




13,709 


1.5 under 2 


14.966 


2 under 2.5 


18.568 


2.5 under 3 


16,334 




24,998 




12,117 




18.677 


10 under 15 


6,115 


15 under 20 


3.684 


20 under 25 


2,595 


25 under 50 ... 


6,230 


50 under 100 


2,569 


100 under 150 


627 


150 under 300 


533 


300 under 500.. 


172 


500 under 1,000 


269 


1,000 and over 


107 






Total individual returns... 


47,111,495 


91,124.747 


3,923,730 


181,403 


1,772,389 


168,306 









All returns- 


-Continued 






Adjusted gross income classes' 


Business or 


profession " 


Partnership '"^ 


Sales or exchanges 
of capital assets -" 




Net 
profit 


Net 
loss 


Net 
profit 


Net 
loss 


Net 
gain 


Net 
loss 


Individual returns, taxable and 
nontaxable: 
No adjusted gross income '.. 
Under 0.5 


12.909 

134,404 

642,013 

1,014,118 

1,063.912 

993,260 

903,131 

1,318,930 

916,307 

2,195,529 

953,855 

532,845 

326,126 

635,776 

279,453 

75,512 

66.276 

18,347 

10,642 

5,881 


235,386 

17.322 

23,775 

27.284 

24,193 

22,919 

17,779 

28,110 

14,095 

35,087 

15,439 

12,958 

7,476 

21,873 

14,751 

6,567 

6,143 

1,166 

1,841 

1,076 


5,713 

7,044 

52,227 

100,467 

123,930 

174,511 

168,090 

317,592 

280,010 

1,013,876 

679,028 

503,506 

371,192 

966,290 

609.231 

183.239 

138.776 

40,778 

18.931 

17,946 


29,763 

2,490 

2,790 

8,000 

2,153 

5,454 

2,387 

3,136 

4,692 

5,823 

3.881 

3,210 

1,849 

4,883 

3,595 

802 

971 

270 

147 

93 


14,570 
7,046 
18,615 
31,240 
33,241 
43,811 
41,438 
82,285 
71,808 

199,751 
95,377 
61,377 
46,152 

118,479 
98,291 
43,401 
53,975 
29,675 
31,729 
19,755 


11,664 
11,097 




14,805 




16,113 


1 .5 under 2. .... .. 


16,906 


2 under 2.5 


15.454 


2.5 under 3 


15.849 




21,689 


4 under 5 . 


16,459 


5 under 10 .. 


38.831 


10 under 15 


15.082 


15 under 20... 


8.406 


20 under 25 


5.448 


25 under 50. 


10.917 


50 under 100 


4.235 


100 under 150 


803 


150 under 300 


475 


300 under 500. 


92 


500 under 1,000. . . 


56 


1,000 and over 


20 






Total individual returns... 


12,099,227 


535,240 


5.772,409 


86,390 


1,142,016 


224.403 



For footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-53. 



24 



STATISTICS OF INCOME FOR 1944, PART 1 



Individual returns for 1944, by adjusted gross income classes: Number of returns, income 
or loss from each of the sources comprising adjusted gross income, aggregate positive 
and negative income, adjusted gross income; and for returns with itemized deductions 
the adjusted gross income, deductions, net income, and net deficit — Continued 

[Adjusted gross income classes and money figures in thousands of dollars] 









All returns— Continued 






Adjusted gross income 


Sales or exchanges 

of property other 

than capital assets 2' 


Income 
from 

estates 
and 

trusts 22 


Miscel- 
laneous 
income ^' 


Aggregate 




classes ' 


Positive 
income" 


Negative 
income " 


Adjusted 
gross 




Net 
gain 


Net 
loss 


income * 


Individual returns, taxable 
and nontaxable: 
No adjusted gross in- 


2,156 

553 

3,890 

3,184 

3,434 

6,425 

4,652 

10,988 

6,922 

14,157 

4,353 

2,110 

923 

1,664 

536 

43 

89 

430 

5 


56,391 

4,676 

4,948 

6,757 

6,184 

6,728 

3,662 

5,534 

2,953 

9,561 

5,000 

3,419 

2,141 

4,842 

3,017 

1,166 

776 

717 

818 

327 


2,635 

1,748 

14,571 

22,062 

20,936 

19,285 

21,401 

39,596 

40,997 

149,365 

87,753 

66,001 

47,940 

138,137 

104,612 

43,964 

45,257 

19,473 

23,532 

13.616 


3,434 

10,156 

42,947 

63,150 

64,463 

53,676 

50,643 

72,101 

58,829 

90,319 

26,256 

15,696 

9,048 

25,980 

11,550 

2,584 

1,929 

495 

229 

116 


94,929 

988.222 

4,649,991 

9,154,674 

12,053,226 

13,523,754 

14,586,669 

23,856,478 

12,482,520 

11,843,044 

3,647,629 

2,255,699 

1,523,820 

3,436,826 

1,954,809 

594,667 

519,135 

179,443 

152,149 

111,235 


344,700 

40,675 

55,767 

71,862 

64,402 

69,123 

56,011 

83,468 

50,316 

107,980 

45,517 

31,677 

19,509 

48,123 

28,789 

9,965 

8,899 

2,418 

3,132 

1,623 


"'249,771 


UnderO.5 


947,548 


0.5 under 1 


4,594,223 


1 under 1.5* 


9,082,812 


1.5 under 2 


11,988,824 


2 under 2.5 


13,454,630 


2.5 under 3 


14,530,659 




23,773,010 


4 under 5. 


12,432,205 


5 under 10 


11,735,064 


10 under 15 


3,602,112 


15 under 20 


2,224,022 


20 under 25 


1,504,311 


25 under 50 


3,388,703 


50 under 100 


1,926,020 


100 under 150 


584,702 


150 under 300 


510,236 


300 under 500 


177,026 


500 under 1,000 

1,000 and over 


149,017 
109.611 








Total individual 


66,514 


129,616 


922,881 


603,602 


117,608.919 


1,143.954 


"116,464,965 







For footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-53. 



STATISTICS OF INCOME FOR 1944, PART 1 



25 



Individual returns for 19Jf4, hy adjusted gross income classes: Nwnher of returns, income 
or loss from each of the sources comprising adjusted gross income, aggregate positive 
and negative iiicome, adjusted gross income: and for returns with itemized deductions the 
adjusted gross income, deductions, net incone and net deficit — Continued 

[Adjusted gross income classes and money figures in thousands of dollars] 





Returns with itemized deductions" 


Adjusted gross income classes^ 


Adjusted 

gross 
income ^ 


Deductions 




Contri- 
butions 2« 


Interest ^5 


Taxes 2« 


Losses from 

fire, storm, 

etc. =' 


Individual returns, taxable and nontaxable: 


'"249,771 

27,087 

545,161 

1,369,492 

1,811,698 

2,302,867 

2,783,455 

5,150,528 

3,076,357 

4,677,994 

2,192,631 

1,595,242 

1,186,114 

2,940,224 

1,794,509 

565,219 

496,040 

173,879 

145,787 

109,611 


1,198 

1,968 

28,443 

67,630 

87,270 

102,992 

114,753 

206,716 

120,377 

169,686 

68,185 

45,886 

32,850 

80,221 

56,056 

22,555 

24,545 

8,818 

9,455 

8,345 


2,026 

1,012 

9,707 

31,934 

37,731 

54,156 

75,772 

145,343 

86,479 

118,497 

40,166 

23,415 

15,175 

33,461 

19,175 

6,145 

5,883 

2,396 

1,128 

1,573 


3,302 

2,648 

28,265 

63,426 

69,556 

84,392 

103,389 

186,074 

110,841 

172,096 

74,948 

51,038 

36,976 

88,701 

55,340 

17,331 

16,132 

5,588 

4,277 

3,504 


(31) 


Under 0.5 


1,094 




2,990 




30,471 




8,008 


2 under 2.5. 


12,137 


2.5 under 3 


14,495 




29,917 




17,158 




26,509 




7,645 


15 under 20 

20 under 25 _ -_ 


4,876 
3,464 


25 under 50 


7,972 


50 under 100 


6,413 


100 under 150 .._ 


2,095 


150 under 300 .. 


2,135 


300 under 500 


733 


500 under 1,000 


317 


1,000 and over 


314 






Total individual returns 


"32, 694, 124 


1,257,948 


711,173 


1,177,823 


178,966 









Returns with itemized deductions 'S— Continued 


Adjusted gross income classes ' 


Deductions — Continued 


Net 
income 






Medical and 

dental 
expenses "-^ 


Miscel- 
laneous 
deductions -' 


Total 
deductions 


Net 
deficit 


Individual returns, taxable and nontaxable: 

No adjusted gross income ' 

Under 0.5 


1,398 

2,901 

50,938 

108,607 

93,039 

107,577 

98,853 

155,118 

74,336 

75,989 

16,317 

7,261 

3,681 

5,346 

1,249 

105 

38 

13 


516 

641 

17,726 

53,396 

38,684 

38,416 

58,566 

104,874 

73,722 

115,544 

46,730 

32,443 

23,001 

45,360 

30,339 

10,487 

10,424 

3,890 

2,562 

2,378 


8,663 

10,264 

138,068 

355,463 

334,288 

399,670 

465,828 

828,042 

482,913 

678,321 

253,991 

164,919 

115,147 

261,060 

168,572 

58,718 

59,156 

21,438 

17,740 

16,115 


20^295" 

412,252 

1,030,729 

1,477,410 

1,903,197 

2,317,627 

4,322,486 

2,593,444 

3,999,673 

1,938,640 

1,430,324 

1,070,967 

2,679,164 

1,625,938 

506,500 

436,884 

152,441 

128,047 

93,497 


258,434 
3,472 




5,160 


1 under 1.5* . . . 


16,700 


1.5 under 2 _ . - .. 




2 under 2.5 




2.5 under 3 












5 under 10. _. .. .. 




10 under 15 




15 under 20__ _.. 




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 


1 










802,760 


709,705 


4,838,376 


28,139,514 


283,766 







Fur footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-53. 



26 



STATISTICS OF INCOME FOR 1944, PART I 



Individual returns for t944, by adjusted gross income classes: Items of income or loss 
from each source shown as percentage of aggregate positive income; and for returns 
with itemized deductions, iteyns of deductions shown as percentage of adjusted gross 





All returns — Income or loss from each source shown as percentage 
of aggregate positive income 


Adjusted gross income classes ' 
(Thousands of dollars) 


Salaries 

and 
wages '■* 


Dividends 

and 
interest '^ 


Annuities 

and 
pensions '^ 


Rents and 
royalties " 


Business or 
profession " 




Net 
profit 


Net 
loss 


Net 
profit 


Net 
loss 


Individual returns, taxable and 
nontaxable: 

No adjusted gross income ' 

Under 0.5 


31.25 
77.76 
77.17 
82.64 
86.46 
88.19 
89.82 
90.21 
85.96 
61.41 
36.59 
33.55 
32.29 
28.46 
23.00 
17.29 
11.98 
8.89 
4.26 
1.14 


13.29 

2.08 

2.70 

1.81 

1.31 

1.10 

1.00 

1.09 

1.81 

5.20 

9.53 

11.01 

12.12 

14.04 

18.12 

21.87 

26.56 

28.28 

38.43 

45.34 


1.12 
.21 
.43 
.31 
.19 
.12 
.10 
.08 
.10 
.19 
.18 
.16 
.13 
.17 
.18 
.17 
.15 
.14 
.09 
.05 


10.71 
3.66 
3.06 
1.76 
1.18 
1.05 
.93 
.90 
1.10 
2.27 
3.08 
2.90 
2.87 
2.45 
2.21 
2.03 
2.31 
1.84 
1.32 
1.94 


12.11 
.52 
.20 
.15 
.12 
.14 
.11 
.10 
.10 
.16 
.17 
.16 
.17 
.18 
.13 
.11 
.10 
.10 
.18 
.10 


13.60 

13.60 

13.81 

11.08 

8.83 

7.34 

6.19 

5.53 

7.34 

18.54 

26.15 

23.62 

21.40 

18.50 

14.30 

12.70 

12.76 

10.22 

6.99 

5.29 


247.96 
1 75 




51 




30 


1.5 under 2 


20 


2 under 2.5 


17 


2.5 under 3 


12 


3 under 4 


.12 


4 under 5 


.11 


5 under 10 


.30 


10 under 15... 


.42 


15 under 20 


.57 


20 under 25 


.49 


25 under 50 


.64 


50 under 100 


.75 


100 under 150 


1.10 


150 under 300 


1.18 


300 under 500 


.65 


500 under 1,000. . 


1.21 


1,000 and over 


.97 






Total individual returns 


77.48 


3.34 


.15 


1.51 


.14 


10.29 


.46 







All returns — Income or loss from each source shown as percentage 










of aggregate positive income — Continued 






Adjusted gross income 


Partnership " 


Sales or exchanges 


Sales or exchanges 








classes ' 






of capital assets -" 


of property other 
than capital assets'-' 


Income 
from 

estates 
and 

trusts 22 


Miscel- 
laneous 
income 2' 


Aggre- 
gate 
positive 
income ''2 


(Thousands of dollars) 


Net 
profit 


Net 
loss 




Net 
gain 


Net 
loss 




Net 
gain 


Net 
loss 


Individual returns. 




















taxable and 




















nontaxable: 




















No adjusted gross 




















income' 


6.02 


31.35 


15.35 


12.29 


2.27 


59.40 


2.77 


3.62 


100.00 


Under 0.5 


.71 


.25 


.71 


1.12 


.06 


.47 


.18 


1.03 


100.00 


0.5 under 1 


1.12 


.06 


.40 


.32 


.08 


.11 


.31 


.92 


100.00 


1 under 1.5" 


1.10 


.09 


.34 


.18 


.03 


.07 


.24 


.69 


100.00 


1.5 under 2 


1.03 


.02 


.27 


.14 


.03 


.05 


.17 


.53 


100.00 


2 under 2.5 


1.29 


.04 


.32 


.11 


.05 


.05 


.14 


.40 


100.00 


2.5 under 3 


1.15 


.02 


.28 


.11 


.03 


.03 


.15 


.35 


100.00 


3 under 4. 


1.33 


.01 


.34 


.09 


.05 


.02 


.17 


.30 


100.00 


4 under 5 


2.25 


.04 


.58 


.13 


.06 


.02 


.33 


.47 


100.00 


5 under 10._ 


8.56 


.05 


1.69 


.33 


.12 


.08 


1.26 


.76 


100.00 


10 under 15 


18.62 


.11 


2.61 


.41 


.12 


.14 


2.40 


.72 


100.00 


15 under 20 


22.32 


.14 


2.72 


.37 


.09 


.15 


2.93 


.70 


100.00 


20 under 25 


24.36 


.12 


3.03 


.36 


.06 


.14 


3.15 


.59 


100.00 


25 under 50 


28.12 


.14 


3.45 


.32 


.05 


.14 


4.02 


.76 


100.00 


50 under 100 


31.16 


.18 


5.03 


.22 


.03 


.15 


5.35 


.59 


100.00 


100 under 150.... 


.30.81 


.13 


7.30 


.14 


.01 


.20 


7.39 


.43 


100.00 


150 under 300.... 


26.73 


.19 


10.40 


.09 


.02 


.15 


8.72 


.37 


100.00 


300 under 500... 


22.72 


.15 


16.54 


.05 


.24 


.40 


10.85 


.28 


100.00 


500 under 1,000.. 


12.44 


.10 


20.85 


.04 


(') 


.54 


15.47 


.15 


100 00 


1,000 and over 


10.13 


.08 


17.76 


.02 




.29 


12.24 


.11 


100.00 








'i'otal individual 




















returns 


4.91 


.07 


.97 


.19 


.06 


.11 


.78 


.51 


100.00 



For footnotes, .sec iip. 13-44; for extent to which data are I'stiniatcd, see i)]). 47-53. 



STATISTICS OF INCOME FOR 1944, PART 1 



27 



Individual returns for 1944, by adjusted gross income classes: Items of income or loss 
from each source shown as percentage of aggregate positive income; and for returns 
with itemized deductions, items of deductions shown as percentage of adjusted gross 
income — Continued 





Returns with itemized deductions!' — Deductions shown as 
percentage of adjusted gross income 


Adjusted gross income classes ^ 
(Thousands of dollars) 


Contri- 
butions 2< 


Interest -^ 


Ta.\es 2« 


Losses from 

fire, storm, 

etc. 2' 


Medical 
and dental 
expenses -' 


Miscel- 
laneous 
deduc- 
tions 29 


Total 
deductions 


Individual returns, taxable and 
nonta.xable: 

No adjusted gross income ' 

UnderO.5 


7.26 
5.23 
4.95 
4.82 
4.47 
4.12 
4.02 
3.91 
3.63 
3.11 
2.88 
2.77 
2.73 
3.12 
3.99 
4.95 
5.07 
6.49 
7.61 


C) 

3.74 
1.78 
2.33 
2.08 
2.35 
2.72 
2.82 
2.81 
2.53 
1.83 
1.47 
1.28 
1.14 
1.07 
1.09 
1.19 
1.38 
.77 
1.43 


(«) 

9.77 
5.18 
4.63 
3.84 
3.67 
3.72 
3.61 
3.60 
3.68 
3.42 
3.20 
3.18 
3.02 
3.08 
3.07 
3.25 
3.22 
2.93 
3.20 


(») 

4.04 
.55 

2.22 
.44 
.53 
.52 
,58 
.56 
.57 
.35 
.30 
.29 
.27 
.36 
.37 
.43 
.42 
.22 
.29 


(') 

10.71 

9.34 

7.93 

5.14 

4.67 

3.55 

3.01 

2.42 

1.62 

.74 

.46 

.31 

.18 

.07 

.02 

.01 


(») 

2.37 
3.25 
3.90 
2.13 
1.67 
2.10 
2.04 
2.40 
2.47 
2.13 
2.03 
1.94 
1.54 
1.69 
1.85 
2.10 
2.24 
1.76 
2.17 


37.89 


0.5 under 1_ 


25 33 


1 under 1.5 ^ 


25 96 


1.5 under 2 


18.45 


2 under 2. 5 ._. 


17.36 


2.5 under 3 _ 


16.73 


3 under 4 


16 08 


4 under 5 . . 


15 70 


5 under 10 .... 


14.50 


10 under 15 


11.58 


15 under 20 . 


10 34 


20 under 25 


9.77 


25 under 50... 


8.88 


50 under 100... 


9.39 


100 under 150-_ 


10.39 


150 under 300 . 


11.93 


300 under 500 


12.33 


500 under 1,000 


12.17 


1,000 and over. 


(«) 


14.70 






Total returns with itemized 
deductions 3'' 


3.85 


2.17 


3.60 


.55 


2.46 


2.17 


14.80 



For footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-53. 
TOTAL RECEIPTS FROM BUSINESS 

Total receipts from business or profession of $65,721,958,677 are 
reported on 6,134,437 returns of individuals who are sole proprietors. 
The number of returns with business does not represent the precise 
number of businesses because of returns on which two or more businesses 
are reported. 

Net profit from business of $12,099,226,633 is reported on 5,595,027 
returns; and net loss from business of $535,239,674 is reported on 539,410 
returns. The schedule for business receipts and expenses, provided on 
Form 1040 for 1944, from which these data are tabulated, includes 
among the business deductions the net operating loss deduction due to 
the unabsorbed net operating loss from business, partnership, and 
common trust fund, in two preceding j^ears. This deduction was not in 
the business schedule in former years. 



Individual returns for 1944 unth business (sole proprietorship), by returns with net profit 
or with net loss from business: Number of returns, total receipts, net profit, and net loss 
from business 

[Money figures in thousands of dollars! 





Aggregate 


Returns 

with net 

profit from 

business 


Returns 
with net 
loss from 
business 


Number of returns with business.. . 


6,134,437 

65,721,959 

12,099,227 

535,240 


5,595,027 
63,369,983 
12,099,227 


539,410 


Total receipts from business _. 


2,351,975 


Net profit reported 18 




Net loss reported '* .. . . . 


535,240 









For footnotes, see pp. 43-44; for extent to which data are estimated, sec pp. 47-53. 



28 STATISTICS OF INCOME FOR 1944, PART 1 

NET GAIN OR LOSS FROM SALES OR EXCHANGES OF CAPITAL ASSETS 

Net gain or loss from sales of capital assets is derived from sales of 
property defined as capital assets. The term capital asset means 
property held bj^ the taxpayer (whether or not connected with his trade 
or business), but does not include (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. 

If bonds in registered or covipon 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 non- 
business debt which becomes totally worthless within the j^ear is con- 
sidered a loss from the sale of a capital asset held not more than 6 months ; 
and certain distributions under employees' trust plans, as specified und( r 
section 165 of the Internal Revenue Code, to the extent that the distri- 
butions exceed the amount contributed by the employee, are considered 
a gain from the sales or exchanges of a capital asset held more than 
6 months. 

For the purpose of computing net gain or loss from sales or exchange-; 
of capital assets the law distinguishes between short- and long-teim 
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 cajjital asset hold foi- 
more than 6 months, and 50 percent of the recognized gain or loss thereon 
is taken into account in computing net long-term cajiital gain or loss. 
The amounts reported as net short- and long-term capital gain or loss 
include the not short- and long-term gain and loss to be taken into account 
from partnerships and common trust funds. 

Under ceitain circumstances, gain or loss from the sale of property 
which is not a capital asset may be treated as gain or loss from the sale 
of a capital asset. Such gain or loss includes that from the sale of land 
and depreciable property used in business and from the cutting of timber 
or the disposal of timber under contract, if held more than 6 months. If 
the recognized gains upon sales or exchanges of such property plus tlio 
lecognizod gains from compulsory or involuntary convoi'sion (through 
seizure, condonuiation, destiuction, fire, or theft) of property used in 
l)usiness and of capital assets held more than 6 months, exceed the recog- 
nized losses from such sales, exchanges, and conversions, then such gains 
and losses are considered as gains and losses from sales of caintal assets 
held more than months. However, if such gains do not exceed such 



STATISTICS OF INCOME FOR 1944, PART 1 29 

losses, then such gains and losses are not considered as gains or losses 
from sales of capital assets ; but each gain is fully reported and each loss, 
if allowable at all, is deductible in full. 

The capital loss carry-over provision of the Code allows the amount of 
net capital loss of any year beginning after December 31, 1941, to be 
carried forward as a short-term capital loss in each of five succeeding 
years to the extent not allowed as a deduction against any net capital 
gains of subsequent years intervening between the year in which the net 
capital loss is sustained and the year to which carried. If there are losses 
carried over from more than 1 year, they are allowed in the order in 
which they arose. The net capital loss for any j^ear is the excess of 
(1) current year losses from sales of capital assets over (2) current year 
gains from sales of capital assets plus (a) net income (or adjusted gross 
income, if the tax is determined from the optional tax table) computed 
without regard to capital gains or losses, or (b) SI, 000, whichever is 
smaller. For the purpose of computing the capital loss carry-over, net 
capital gain for any year is the excess of (1) current year gain from sales 
of capital assets plus (a) net income (or adjusted gross income, if the tax 
is determined from the optional tax table) computed without regard to 
capital gains or losses, or (b) $1,000, whichever is smaller, over (2) cur- 
rent year losses from sales of capital assets. 

The net gain and the net loss from sales of capital assets reported for 
the computation of adjusted gross income for 1944 are tabulated in 
basic table 2 ; and the frequency distributions of returns showing the net 
gain and the net loss from such sales are shown in basic table 3. Addi- 
tional data for capital gains and losses are supplied in basic table 11. 
Returns with a net loss from sales of capital assets have normal tax and 
surtax, but returns with net gain from such sales may have either the 
regular normal tax and surtax or the alternative tax. Of the latter 
returns, those taxed under the alternative method are tabulated sepa- 
rately from those with normal tax and surtax. This table also shows 
the net short-term capital gain, net short-term capital loss, net long- 
term capital gain, net long-term capital loss, and the capital loss carry- 
over (from 1942 and/or 1943) which is combined with the current year 
short-term gains and losses by the taxpayer, in the summary of the 
schedule for sales of capital assets. In this respect, it should be noted 
that the short-term gain and short-term loss tabulated for 1944 is not 
comparable with similar data tabulated for 1943 statistics, due to the 
change in the schedule from which these data are tabulated. On the 
1944 returns, the current 3^ear net short-term gain or loss is combined 
with the carry-over; on the 1943 returns, current year net short-term 
gain or loss is reported independently from the carry-over. 

There are 1,040,701 returns showing a net gain from sales of capital 
assets of $1,142,016,330 in adjusted gross income. These returns show 
that a capital loss carry-over of $11,971,612 (from 1942 and/or 1943) 
had been deducted in accordance with the carry-over provision of 
the Code. 

There are 432,454 returns showing a deduction on account of a net 
loss from sales of capital assets, for the computation of adjusted gross 
income. The deduction of $224,402,840 is only the allowable portion of 
the reported net loss from sales of capital assets, conforming to the pro- 



30 STATISTICS OF INCOME FOR 1944, PART 1 

visions of the Code which place a Hmitation on the amount which may 
be deducted for the computation of adjusted gross income. The allow- 
able deduction is limited to the amount of net loss from sales of capital 
assets, or to net income (or adjusted gross income if tax is determined 
from the tax table) computed without regard to capital gains or losses, 
or to SI, 000, whichever is smallest. The reported net loss from sales of 
capital assets before this limitation is $581,771,980; this includes a 
capital loss carrv-over amounting to $190,395,701 (from 1942 and/or 
1943). 

Approximately 72 percent of the 432,454 returns with a deduction on 
account of a net loss from sales of capital assets show a net loss from such 
sales which is less than $1,000 and, therefore, is deductible in full. Such 
losses amounted to $103,297,384. The remaining 121,263 returns show 
that the deduction on account of a net loss from sales of capital assets is 
limited either to $1,000 or to net income (or adjusted gross income) com- 
puted without regard to capital gains or losses, whichever is smaller. 
Only a negligible number of returns show the deduction limited to net 
income (or adjusted gross income). The amount of net capital loss sus- 
tained in 1944 to be carried forward from these returns is not available. 

MEDICAL AND DENTAL EXPENSES 

Data relative to the medical and dental expenses reported on indi- 
vidual returns with itemized deductions. Form 1040, are tabulated 
below, by adjusted gross income classes for taxable and nontaxable 
returns. Medical expenses are not reported on Form W-2, nor on Form 
1040 if the standard deduction is elected. The allowable deduction for 
medical and dental expenses is that paid for such expenses during the 
taxable year for medical care of the taxpayer, his spouse, or dependents, 
not compensated for by insvirance or otherwise, over and above 5 percent 
of the adjusted gross income; however, the deduction cannot exceed 
$1,250 if only one surtax exemption is claimed, or $2,500 if more than 
one siu'tax exemption is claimed. Medical expenses include amounts 
paid for diagnosis, cure, treatment, or prevention of disease, or to alle- 
viate a defect, as well as amounts paid for health, accident, and hospi- 
talization insurance; also includible are expenses for eyeglasses, artificial 
limbs, hearing aids. X-ray, nursing service, medical supphes, drugs, 
artificial dentures, ambulance service, and the like. 

There are 3,247,620 returns showing a deduction of $802,760,289 for 
medical and dental expenses. Of these returns, 4,423 show an adjusted 
gross deficit and presumably the medical deduction of $1,397,772 is 
reported without regard to the qualification relating to 5 percent of the 
adjusted gross income. On the remaining 3,243,197 returns with an 
adjusted gross income of $9,016,318,917, the entire amount of medical 
expenses paid during the year may be determined by adding to the 
allowable medical deduction of $801,362,517, an amount equal to 5 per- 
cent of the adjusted gross income, or $450,815,946. Thus the entire 
amount of medical expenses paid ])y individuals who itemize their deduc- 
tions is a minimum of $1,253,576,235; minimum because there are cases 
in which the limitation of the maximum deduction was effective. No 
data are available for the medical expenses of individuals who filed 
Form W-2, or short-form return, Form 1040, or long-form return, 
Form 1040, on which the $500 optional standard deduction is used. 



STATISTICS OF INCOME FOR 1944, PART 1 



31 



Individual returns for 1944 showing a deduction for medical and dental expenses, by 
adjusted gross income classes: Number of returns, amount of medical expenses, and 
adjusted gross income 

[Adjusted gross income classes and money figures in thousands of dollars] 





Adjusted gross income classes ' 


Number 

of 
returns 


Medical and 

dental 
expenses -^ 


Adjusted 
gross 
income * 




1 


Taxable individual returns: 

0.5 under 0.75 - 


35,417 

131,784 

187,135 

218,868 

234,036 

238,312 

238,694 

230,833 

225,521 

202,110 

362,615 

248,242 

155,156 

90,338 

91,807 

45,603 

21,412 

13,907 

9,508 

7,402 

5,619 

4,714 

3,428 

2,843 

8,550 

3,743 

1,906 

1,798 

822 

401 

207 

116 

77 

46 

70 

18 

6 

6 

3 

1 


2.645 

16,147 

27,751 

36,345 

43,512 

49,526 

54,939 

52,638 

50,596 

48,257 

89,253 

65,865 

44,771 

29,565 

34,034 

19,291 

10,261 

7,102 

5,301 

4,720 

3,647 

3.297 

2,538 

2.116 

7.261 

3.681 

2,037 

2,086 

1,223 

615 

272 

184 

123 

55 

105 

21 

7 

9 

5 

1 


24,444 

116,776 

211,581 

300,442 

379,755 

447,004 

509,095 

544,939 

591,090 

580,677 

1,175,125 

926.146 

656.899 

426,438 

498.872 

293.333 

159.729 

117,718 

90,044 

77,826 

64,419 

58,760 

46,299 

41,156 

146,673 

83,739 

51,969 

61,461 

36,471 

21,886 

13.426 

8.568 

6.569 

4.360 

8.212 

2.991 

1.366 

1.627 

1.018 

413 


1 


9 


0.75 under 1. 


2 


S 


1 under 1.25. 


3 


4 


1.25 under 1.5. 


4 


5 


1.5 under 1.76 


5 


6 


1.75 under 2 


fi 


7 


2 under 2.25 .- . 


7 


8 


2.25 under 2. 5 


8 


q 


2.5 under 2.75... . . 


9 


10 


2.75 under 3. 


10 


11 




11 


1? 




12 


13 




13 


14 




14 


15 


5 under 6 . .. 


15 


16 


6 under 7 


Ifi 


17 


7 under 8 ... 


17 


18 


Sunder 9 


18 


19 


9 under 10.. . 


19 


90 


10 under 11... 


20 


?1 


11 under 12 . . . 


21 


n 


12 under 13... .. . 


22 


?3 


13 under 14... 


23 


?A 




24 


95 


15 under 20 . 


25 


96 


20 under 25 . 


26 


97 


25 under 30 . 


27 


?8 


30 under 40 ._ 


28 


?9 




29 


30 


50 under 60 


30 


31 




31 


39 


70 under 80 


32 


33 




33 


34 


90 under 100 . . 


34 


.S5 


100underl50 .. 


35 


36 


150 under 200 


36 


37 


200 under 250 


37 


38 


250 under 300. . 


38 


39 


300 under 400... . . 


39 


40 


400 under 500 . __ 


40 


41 


500 under 750 


41 


49 


750 under 1 000 








42 


43 


1 000 under 1 500 








43 


44 


1 500 under 2 000 








44 


45 




1 


1 


2.015 


45 


46 


3 000 under 4 000 


46 


47 










47 


48 










48 




Total taxable individual returns.. . . 










49 


3,023,075 


721,805 


8.791,330 


49 




Nontaxable individual returns: '' 




50 


36 4,423 
14,324 
74,882 
46,024 
34,650 
50.242 


1,398 
2,901 
15,028 
17,117 
13,242 
31,269 


i« 7,903 
5,080 
47,637 
40,085 
38,966 
93.222 


50 


51 


Under 0.5... 


51 


51^ 




52 


53 


0.75 under 1 . 


53 


54 




54 


55 


1.25 and over. . 


55 








56 


224,545 


80.955 


" 217.086 


56 




Grand total 




57 


3.247,620 


802,760 


" 9,008.416 


57 




Taxable returns with adjusted gross income under $5,000 and 

nontaxable returns. 
Taxable returns with adjusted gross income of $5,000 and over... 




58 
59 


3,023,606 
224,014 


692,766 
109,995 


" 7,107.496 
1,900,920 


58 
59 



For footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-53. 



32 STATISTICS OF INCOME FOR 1944, PART 1 

TYPES OF TAX 

The income tax on 1944 income consists of the normal tax and the 
surtax, which together compose the regular income tax. However, an 
exception arises in cases involving the tax on income which includes net 
gain from sales of capital assets held more than 6 months, wherein an 
alternative tax is imposed if, and only if, the alternative tax is less than 
the regular income tax. 

The normal tax is 3 percent of the normal tax net income; that is, 
income tax net income after credit for (1) normal tax exemption and 
(2) partially tax-exempt interest on Government obligations if deductions 
are itemized. Where the return includes the income of only one person 
the normal tax exemption is $500; in a joint or combined return, the 
normal tax exemption is 11,000 unless the adjusted gross income of one 
spouse is less than $500, in which case the normal tax exemption is $500 
plus the adjusted gross income of such spouse. 

The surtax is imposed on the surtax net income; that is, income tax 
net income after the credit for surtax exemptions of $500 for the tax- 
payer, $500 for his spouse if a joint or combined return is filed, and $500 
for each dependent with respect to whom a surtax exemption may be 
claimed. The surtax rate is 20 percent on surtax net income not over 
$2,000, increasing at graduated rates to 91 percent on surtax net income 
over $200,000. 

The alternative tax on income containing net gain from sales of capital 
assets held more than 6 months, not effective on returns with surtax net 
income under $16,000, is imposed on the income of any taxpayer whose 
net long-term capital gain exceeds the net short-term capital loss if, and 
only if, the alternative tax is less than the regular normal tax and surtax. 
This alternative tax is the sum of (1) a partial tax computed at the 
regular normal tax and surtax rates on net income reduced for this pur- 
pose by the excess of net long-term capital gain over net short-term 
capital loss and (2) 50 percent of such excess. 

An optional tax, also designated as an alternative tax in the Code, is 
piovided under Supplement T, in the form of a tax table stating the tax 
liability for various adjusted gross income brackets. The optional tax 
may be need at the election of the taxpayer whote adjusted gross income, 
frcm whatever source, is lees than $5,000. The optional tax autcmati- 
cally allows the standard deduction which is 10 percent of the amount of 
the midpoint of the adjusted gross income bracket, the normal tax 
exemption, and the surtax exemptions for the number of persons with 
respect to whom surtax exemptions may be claimed, after which the 
optional tax (fixed at the nearest dollar) is determined in the same 
manner and at the same normal tax and surtax rates as those used in 
computing the regular income tax in detail. 

The total tax liability is tabulated in basic table 2. Basic table 4 
shows details concerning taxes and related data classified by returns with 
normal tax and surtax and returns with alternative tax. No distinction 
is made between returns with only a normal tax, returns with both 
normal tax and surtax, or returns with the optional tax, all three being 
tabulated together as returns with normal tax and surtax; but returns 
with the alteinativc tax on capital gain held more than 6 months are 
.'■•h(jwn separately. Taxes are shown befoi'c and after the two 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; 
and the combined amount of these credits also is tabulated. Tax 



STATISTICS OF INCOME FOR 1944, PART 1 33^ 

credits are allowed only on returns with itemized deductions. The 
average tax per return, computed for this table, is based on the tax 
liability after these two tax credits are deducted. The effective tax 
rate shown is based on adjusted gross income; and, for this reason, is 
not precisely comparable with that of former years when the basis was 
net income. 

TAX WITHHELD, TAX PAYMENTS, AND TAX OVERPAYMENT 

Current collection of the income tax liability for the majority of 
persons is accomplished through the tax withheld on wages by employers 
and the payments made on declaration of estimated tax by persons who 
are either not subject to the withholding on wages or whose withholding 
tax is insufficient to cover the tax hability. Both the tax withheld and 
the payments on declaration are considered payments toward the dis- 
charge of the tax liabihty on the final return, filed after the close of the 
taxable year. 

Tax withheld on wages by employers, during 1944, was determined 
either by (1) use of wage bracket witholding tables, provided under the 
Current Tax Payment Act of 1943, in which the amount to be withheld 
is based on various wage levels after an allowance for the withholding 
exemption, or (2) application of the prescribed percentage rate (approxi- 
mately 20 percent) to the excess of each wage payment over the with- 
holding exemption. The withholding exemption, also provided by this 
act, is based on the family status of the employee and the number of 
dependents claimed, for withholding purposes, on a withholding ex- 
emption certificate furnished by the employee. Every employer must 
furnish each employee from whose wages tax has been withheld a With- 
holding Receipt, Form W-2, showing the total amount of wages paid 
and the amount of tax withheld on such wages. This receipt. Form W-2, 
may be used as an income tax return under conditions explained else- 
where in this report. Certain types of wage and salary payments, such 
as those for military service, agricultural labor, domestic service, and 
ministry of the gospel, are exempt from the withholding of tax. The 
amount of tax withheld, reported on the income tax return as a payment 
on the tax liability, is tabulated in basic table 2; and the frequency dis- 
tribution of returns showing a tax withheld is tabulated in basic table 3. 
Basic table 5, described below, shows the tax withheld on returns with 
tax due at time of filing and on returns with tax overpayment, separately, 
and in each case by types of tax payment. 

Payments on 1944 declaration of estimated tax, reported by taxpayers 
on returns. Form 1040, as part payment on the 1944 tax liabihty, are a 
combination of (1) amounts paid on the 1944 Declaration of Estimated 
Tax, Form 1040-ES, and (2) any credit applied against the 1944 esti- 
mated tax on account of an overpayment of the 1943 income tax. Pay- 
ments on 1944 declaration of estimated tax (including credit for any 
prior year's overpayment) are tabulated in Basic table 2; and a frequency 
of returns showing such payments is tabulated in basic table 3. This 
frequency is not indicative of the number of taxable declarations filed, 
but rather a frequency of income tax retm-ns on which payments on 1944 
estimated tax are reported; and such frequency is without regard to 
whether the payments are (1) only cash pajaiients on the 1944 estimated 
tax, (2) only a credit claimed against the 1944 tax, or (3) cash payments 
combined with the credit for prior year's overpayment. A declaration 
of estimated tax does not necessarily result in actual payment because 



34 STATISTICS OF INCOME FOR 1944, PART 1 

the estimated tax may be nil, or in the case of an estimated tax, the tax 
withheld and credit for any prior j^ear's overpayment of tax may leave 
no unpaid balance. Basic table 5, described below, shows pajnnents on 
1944 declaration, separately, for returns with tax due at time of filing 
and for returns with tax overpayment, and in each case by types of tax 
payment. 

There is a balance of tax due at time of filing if the tax withheld from 
wages and/or the pajanents on 1944 declaration (including credit for 
any prior j^ear's overpayment) are insufficient to cover the tax liability 
for 1944, or if neither type of payment was made. The balance due is 
paid at the time the return is filed, after the close of the taxable year. 
The balance of tax due is shown in basic table 2, and the frequency with 
which this item occurs is tabulated in basic table 3. In basic table 5, 
described below, returns showing a balance of tax due at time of filing 
are segregated according to the types of tax payment : tax withheld, pay- 
ments on 1944 declaration, singly and in combination, and returns 
with neither. 

Tax overpayment occurs if the tax withheld from wages and/or pay- 
ments on 1944 declaration (including credit for any prior year's over- 
payment) exceed the tax liability for 1944, Overpa3Tnent of the 1944 
tax is refundable; or, at the option of the taxpayer fifing Form 1040, the 
overpayment may be credited against the 1945 estimated tax. The 
amount of tax overpajanent is tabulated in basic table 2; and the f re- 
queue}^ of returns showing overpayment is shown in basic table 3. In 
basic table 5, described below, returns with tax overpayment are segre- 
gated according to the types of tax payment: tax withheld, pajnuents 
on 1944 declaration, singly and in combination. Also, under each tj^pe 
of tax payment, the tax overpajanent is divided to show the number of 
returns with a refund and the number of returns with a credit on 1945 
estimated tax, together with the amount of each. 

Basic table 5 shows returns with tax due at time of filing, returns 
with tax overpayment, and returns with neither overpayment nor tax 
due at time of filing tabulated separately. The first two categories are 
segregated according to types of tax payment; i. e., tax withheld, pay- 
ments on 1944 declaration, singly and in combination, and in the case 
of returns with tax due, neither tax withheld nor payment on 1944 
declaration. Under each breakdown, there are tabulated the number of 
returns, adjusted gross income, tax liability, and where applicable, 
salaries and wages, tax withheld, payments on 1944 declaration, balance 
of tax due, refund, and credit on 1945 estimated tax. These data are 
tabulated by adjusted gross income classes for taxable and nontaxable 
returns. (The segregation according to types of tax payment is not 
available for the returns with neither overpayment nor tax due at time 
of filing.) 

Irregularities occur in the .relationship of salaries and wages and the 
tax withheld. The following cases serve as illustrations. (1) A return 
which shows compensation, covering 36 months or more, received during 
1944 and taxed under provisions of section 107: For purposes of this 
report, only that portion of the compensation taxed at 1944 rates is 
included, l)ut the total amount of tax withheld is tabulated. (2) A 
return of a member of a partnership who received a salary therefrom 
and tax was withheld : For income tax purposes the salary is not reported 
as such but is a part of the partnership profit— therefore, in this case the 
tax withheld is tabulated with no corresponding salary. (3) A return 



STATISTICS OF INCOME FOR 1944, PART 1 35 

of an individual (for instance, an actor) who has deductible expenses in 
connection with employment all of which are reported in the business 
schedule: These data are tabulated as reported, i. e., tax withheld and 
no corresponding salary. (4) Pensions and retirement pay, even though 
a tax is withheld thereon, may be reported either in salaries and wages 
or in the schedule for annuities and pensions. Also some returns show 
an amount of tax withheld which exceeds the percentage of withholding 
prescribed. These data are tabulated as reported. 

The following tabulation is a summar}^ of the frequency distribution, 
as shown in basic table 5, of returns with tax due at time of fihng and 
of returns with tax overpayment, by types of tax payment, and of re- 
turns with neither overpayment nor tax due, by broad adjusted gross 
income classes. There is a tax due at time of fihng on 22,606,226 returns; 
an overpayment on 22,859,855 returns; and 1,645,414 returns with neither 
overpayment nor tax due at time of fihng. Among returns with over- 
payment there are 21,429,580 returns with refund and 1,430,275 returns 
with credit on 1945 estimated tax. 



36 



STATISTICS OF INCOME FOR 1944, PART 1 



' s ° s s 



— a 
O B 



J3T3-S S3 

-S a s « 

K-3 >.-o.2 






- 'Tji ^ C^l CC M *0 O 



o CO »c 0*00 CO c^To'oio'to o i-T,— . -H 

lOOSMt^i— 'CftOsI-^f— iiOOrff— ( 



■^Ot^t^OiOOOO^HOCMOOOcOOcOt^C 
OiCOCOi— iOit^C<)iOOCOOCOOi05l^'^t 

'-<c<»'<*<ccco^HT-*cocccciiO'rfeo'^t^^ 

(TO ■'i* 00 ko oi" CO lo ■^o~^ci c^ ctTi-T 
-HiOcc^ioccoooa5Tt*<Mco 

.— I (M C^ lO -^ ■<<* 



CDr--t--QOCCO-^OiQOcOcO'-HcO"^"^'-< 
0000^00051— <t}<05"^05'-hOCC'-« 

lOcO'-Hic-Hooo^M'Csicsr^'— I 
arTj*""^co^oo'rjr«o^c^ 

t>-Trococct^Oico 



COCCCOOt-^-^OSM^HOOOOOOOi'-HC^C^iOCO 
t^<MOOOOCO»CirO-^^HiCC^OCOOCOCO--:t* 
"^OiiO'— 'OO'— lOO--*''— iC^^*CiC»OOSC0'— I 

CO CO oo oo oT fo irTco '^"'■.o i-H Tt< -^ <ro --h 

OOiOOiCOOit^iOC^CM 
i-HCOCOCOC^CC'^'-* 



C3^ E 



lOf— "C^-^C^COt^COOOcOr^t-CCCO-HCO-HIM 

cscccoiO(^oit-*eot~-cocococot~-oot^c^co 
1— iOicO'«rocoos'^'*'*'iOTroioo»C'«fc<) 

COcTccO-— lOO^CO^OOOSt^OOO-^tM 

osoocooo^^^cooic^cooc^i 

Oi 05 OO O CC Oi 00 00 C^ i-H 1— < 
■^COCDcOiCCOfMi-H 



Oi O 00 CO 
Oi CO t-» CO 



"2° 

SE- 



:« t.« i-c-I i.- 



3 g 



oh -7! 



iOO»OOO^COi^* 



a ■^■ 



e ~ 



3T3-a-a-o a 



j-o-o-oTa 



Juo 3o 3 3 

< 1-J CJ M eo ■* 



§1 



>f50"5 00«500'-l 
^< C-ICJ »« T-< ^ CO to T^ 



So O' 



STATISTICS OF INCOME FOR 1944, PART 1 



B h aj £■ o t^ 
32 c fe c go 
Z2i > -g 



i050000iCeC01C^i-"0000O0000t^C000'-' 



I QO O •* to CD O ! 



i CO Oi »-i ^1 



I 40 O OO 00 tC (N oi" t'-T CO ^" 

- - . 4f5 to Tf -* ^ -^ 



a £;' 



lOiOiO-— 'OOW^-^COtCCDCOCNOiCOOirq-tf'-' 
iCOOC^COCOOCI>.»-4'^0105COC<Ji— I»C'— < 

> 1— t OO ^ go' iC O" oi" CO rO iC C^ '-H CO 1—1 

._coco-*cco^cr:»cri — c) 






'COOiO'— "fCCO— '!:oa:cOO'^cOcOt 
i^-iC0»0C^O0iO»CC^GCir5CC05'— ' 

'-HOico^oocM^c;^ 

■ O"— 't^-'^^-O'— ICO 



• CO -^ t-^ CD C^J »— « 



'OOCOCDOO-^'-'(MCOOOCOi— 'COiOOOiiCO 

'iot--.r^O'^cot— ot^Oioor-^co-^t 

'OiC^':OOOi!OCDC:iCiOC^Oi'— 't^C 
'COCOCDOOi'MCOCDCOCOOOCOTf 

1 00 >—< r- CO 05 cq CO >— I CO »-H i-« 



h- CO CD lO 

Oir- ^H CO 

M* CO Oi t-^ 
(M iCi -(f <M 



- 



n OJ F rf 



lOsc^OOOOCiOOi'MCCr-C^OCOO'— i-^oco 



lie ^ ^ w CO ''f t 



■•C^OOCOOOCCICDCO 



-05>— •cococO'-Hioo:'— «i— •oc'i 

' CO t-* C^r CC" iJO CO -— ■ t>^ CO •^" Co' ^ CO 
1 CO 20 ^ '^f r- uO CO Tf CO ^ ■^ 

,-, ^ ^ CO (M C^ 



loci! 



CO CO 05 lO Ol 



iC kC iO"<** I -H 






''*0000'MCDcDCDOiC»-hO»0 

luoi— 'C^csco-^0'-*»oc;t>"0'— < 

I.— (b-TjiCOC^COCO(MO'^'-^'— ' 



-1— t^iCcccococi-^ 

tOC0OI>-'»!j'-^O!M 
'OiOcOHMOcOOltM 



' C-) CO C^ M c 



CM CO co^ 



iCOO'-H-^CsOCDCCiOCii— "COiTicOcOiCCO 



I CO o ^ CO i-H e 



I lO CO 'Tj^ O CO t 



1 CO CO »o --* 



■"OOuOCOaOCOt— t-^CC"^'— '<MCOCO«— r 

' -Tf c^i'co'co CO C<l — ' CO O 1— ' lO »C 1^ I— I 

'OJCOOiCOC^CMCOClt-CO'— 'CM 
i.-HCOOOuOCO'-iCMiO 

' CO CO CM CM CM co" --H 






if 

a o 



,-*iOC^ »rt CO 



■ o >o o o "— . > 



I O -^ C>J <M ITS 1— I 



' c a 

5 3 3 



3-a-a- 

3 B C 
3 3 3 
>>COi 



JT3-a-OT3 5 — 



, O O "3 O O "-i 



3T-*,-H(MC<ICCTj<if3»-^.-iC^C^|iO'-'^e^"^^^ 



3 S 

E^ O B kA C^ 



o 2 



38 STATISTICS OF INCOME FOR 1944, PART 1 

MARITAL STATUS 

In the summary table below, individual returns are classified according 
to the marital status and sex of the taxpayer; and the form of return, 
W-2 or 1040, is tabulated for each classification. Returns with no 
adjusted gross income are included so that all returns for 1944 are clas- 
sified. The marital status is determined as of the last day of the taxable 
year, or on the date of the death of a spouse. The four classifications 
are: joint returns of husbands and wives, separate returns of husbands 
and wives, separate community property returns, and returns of single 
persons. Returns for men and women are shown separately for each 
classification except that of joint returns. In basic table 6, there are 
tabulated the number of returns, adjusted gross income, amount of 
surtax exemption, and tax liability for each of these classifications. 

Joint returns of husbands and wives include all combined returns. 
Form W-2, whether community or noncommunity income is reported, 
even though the tax is determined by the collector on the basis of the 
separate incomes of husband and wife. In the two summary tables 
which follow, the combined returns of husbands and wives, Form W-2, 
filed in the community property States, with income equally divided, are 
shown apart from other joint and combined returns of husbands and 
wives, but elsewhere in this report no distinction is made. 

Separate returns of husbands and wives do not include combined 
retui'ns, Form W-2, even though the tax thereon is determined by the 
collector on the basis of the separate incomes of husband and wife. 

Separate community property returns include only returns. Form 
1040; the use of this form being required if husband and wife file separate 
community income returns. Separate community property returns, 
Form 1040, showing income of spouses divided according to State laws, 
are filed in Arizona, California, Idaha, Louisiana, Nevada, New Mexico, 
Oklahoma, Oregon, Texas, and Washington, even though such division 
of income for 1944 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 Inderal income tax purposes.) A commurity 
property return may include separate income of a spouse as well as the 
community income. The size classification of the separate community 
pi-opcrty return of a husband or a wife is based on the respective amount 
of adjustcMl gross income reported. 

An unequal number of returns for men and women in the latter two 
classifications is the result of (1) insufficient data to identify returns of 
married peisons, (2) use of samples as the basis cf estimating data, and 
(3) deferment of filing returns by members of the armed forces. 



STATISTICS OF INCOME FOR 1944, PART 1 



39 



Individual returns for 1944, by marital status and by sex: Aggregate number of returns 
and percentage distribution, mimber of returns by form of return, adjusted gross income, 
and adjusted gross deficit 

[Money figures in thousands of dollars] 





Returns 


Adjusted 

gross 
income * 




Marital status 


Aggregate 


Form W-2 


Form 1040 


Adjusted 
gross 
deficit^ 




Number of 
returns 


Percent 
of total 


Joint (and combinedl returns of 
husbands and wives: '* 

Income unequally divided 

Community income equally 
divided 


23,233,786 
925,059 

1,831,826 
2,040,413 

633,978 
643,233 

7,527,610 
10,275,590 


49.32 
1.95 

3.89 
4.33 

1.35 
1.37 

15.98 
21.81 


7,207,750 
925,059 

551,014 
744,880 


16,026,036 


66,493,593 
2,320,513 

8,932,900 
4,516,423 

2,663,921 
2,586,072 

14,035,945 
15,165,369 


162,184 


Separate returns of husbands and 
wives: '' 

Men 

Women 

Separate community property re- 
turns (Form 1040, only): <» 

Men 

Women 


1,280,812 
1,295,533 

633,978 
643,233 

4,113,670 
4,690,820 


6,567 
5,678 

4,053 
2,70 


Returns of single persons: 

Men 

Women ..- ._ 


3,413,940 
5,584,770 


37,373 
31,208 






Total individual returns 


47,111,495 


100.00 


18,427,413 


28,684,082 


116,714,736 


249,771 



For footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-53. 



The 8,132,809 combined returns of husbands and wives, Form W-2, 
classified as joint returns, are tabulated below in a manner which shows 
the basis upon which the tax is determined by the collector. Husband 
and wife may file a combined return even though one spouse has no 
income. If separate incomes of husband and wife are reported on a 
combined return, the collector determines the tax from the tax table in 
Supplement T of the Code, on either the combined or separate incomes, 
whichever is to the taxpayer's advantage. Of the total number of 
combined returns, there are 6,211,400 returns with a single income 
reported; 753,562 with separate incomes reported wherein the tax is 
determined on the combined incomes; 242,788 wherein the tax is deter- 
mined on the separate incomes; and 925,059 returns with community 
income equally divided, wherein the tax is determined to the advantage 
of the taxpayers, but the basis upon which the determination is made 
is not available. 



40 



STATISTICS OF INCOME FOR 1944, PART 1 



Combined returns of husbands and wives, Form W-2, for 194-4, by taxable and nontaxable 
returns and by adjusted gross income classes: Frequency distribution of returns by the 
basis on which collectors determined the lax liability 





Number 

of 

combined 

returns 


Number of combined returns taxed on 


basis of— 


Adjusted gross income classes ' 
(Thousands of dollars) 


A single 
income 


Combined 
incomes 


Separate 
incomes 


Conmiunity 
property 
income 
equally 
divided 


Taxable combined returns: 

0.5 under 0.75 


143,271 
271,778 
386,793 
478,225 
531,936 
586,837 
623,315 
665,724 
717,763 
706,554 
1,184,064 
788,066 
460,775 
238,056 


140,866 
261,776 
340,817 
405,373 
433,591 
477,099 
493,305 
524,782 
565,081 
540,883 
861,647 
539,967 
290,755 
128,636 


56 2,196 
56 9,897 
19,738 
28,477 
35,084 
41,645 
55,496 
67,598 
70,535 
76,734 
151,351 
101,053 
51,632 
28,154 


m 

56 1,056 

(41) 

56 3,021 
56 3,279 
56 8,243 
10,215 
13,654 
16,883 
34,218 
48,007 
57,180 
45,147 








1 under 1.25 


25,182 


J. 25 under 1.5 . ... 


43,529 


1.5 under 1.75 


60,240 


1.75 under 2 


64,814 


2 under 2.25 


66,271 


2.25 under 2.5 _ 


63,129 


2.5 under 2.75 


68,493 


2.75 under 3 

3 under 3.5 


72,054 
136,848 




99,039 




61,208 




36,119 






Total 


7,783,157 


6,004,578 


739,590 


242,063 


796,926 


Nontaxable combined returns: '* 

Under 0.5 


197,299 
85,595 
40,262 
26,496 


157,763 
49,059 


56 4,554 
36 4,554 

36 3,001 

56 1,863 


(41) 
(41) 
(41) 


34.879 


0.5 under 0.75 


31,671 


0.75 under 1 


36,950 


1 under 1.25 




24,633 






















Total 


349,652 


206,822 


13,972 


(41) 


128,133 








8,132,809 


6,211,400 


753,562 


242,788 


925,059 







For footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-53. 



STATISTICS OF INCOME FOR 1944, PART 1 41 

SURTAX EXEMPTION 

The amount of surtax exemption tabulated throughout this report 
includes that allowed automatically on the optional returns, Form W-2, 
and the short-form returns. Form 1040, wherein the optional tax is 
elected, as well as that from returns on which surtax exemptions are 
claimed by the taxpayer in the computation of tax liability. Surtax 
exemptions are allowed as a credit against income for the purpose of 
computing the surtax. In reality a per capita exemption, the surtax 
exemption is $500 for the taxpayer, $500 for his spouse if a joint or com- 
bined return is filed, and $500 for each dependent meeting the specified 
qualifications. The amount of surtax exemption is tabulated in basic 
table 2, by adjusted gross income classes; in basic table 4, by types of tax; 
and in basic table 6, by the marital status and sex of the taxpayer. In 
basic table 7, the number of surtax exemptions claimed is presented by 
adjusted gross income classes and by the marital status of the taxpayer; 
also, there is a frequency distribution of returns by the number of surtax 
exemptions claimed. For the purpose of this table, the separate returns 
of husbands and waves and the separate commvmity property returns 
are tabulated together. 

Shght duplication in surtax exemptions exists on account of dependents 
with less than $500 income, who file a return in order to claim refund of 
tax withheld on wages; such wages are not taxable to the dependent, 
neither are they taxable income to the taxpayer claiming the dependent. 

There are 111,321,075 surtax exemptions claimed on the 47,111,495 
returns filed for 1944. The number of returns and number of surtax 
exemptions, distributed by marital status, are summarized below from 
basic table 7. 



42 



STATISTICS OF INCOME FOR 1944, PART 1 



3 w rt 



S*0 3 



0005CCWiCt^OOOOSC<ICOCO»-iCCt>-'-H 
O'-tC^colr^-^'^co 

■^" if5 -"ir (m' —t i-T 



oc^TC50Tt*or^eot>-i>---Hic-^coiC'^i— ICO 

OOCOoC'XjO':Di:D'-hiOI>.(M(MOOC<1COi— rco.— I 
(M^t^COtM'y^'OrJiCO^iOOOCniOi-i 



CO CO iro '-I T-4 






T-- 05 t^ CM 

lOf-T-HO 

t^ C: lO tH 
OOOt-H CO 



<M 



2-^ 



3 s 
a S 
a-£ 



Jig 

s " a 
It"— C 



r^-^cocscooo-^koc^ci-^t^c^co^ot^-cot: 

'M>OCOOO'^QCr^COCiCO(MI>-^HOi(M'— li— iC 
CS»TjiOOI>'C0Ci0C0':DC^'^OC0C0C3iO(N 

■<i^OC3uOi— <OOst^C<IC<ICOCO<M»OC^" 

■^"^'-'cocor^oocot^asioosco 

iOOOO^HO(N'*iO'-i 



-I 



(M CO O ^O 
C^ 05 UO lO 
(M t-H C^ CO 



(M C^ T-H CD 



as(MtDcoo^ooo<Mi>-t^'rt*Cico050ascoco 



1— lOiCDi— icDcooooocor 



) CO '— ' O lO Ci CO Tt< 



Jt^i-HOCOOOOi-iOC^.— I 






COfMOCOOOkCOCOOiOOOCOCOCOt-f 
(MCOOCsl^COOOCOCiiCC^Tt*'— I 



ThCOt— l>-COI>-<MCO 



co»ooo 

CO -^lO Tt<^ 



Zt^S 



Ot-<OOOS<Mi— iCSCDQOCOCDCDC^i— lOCOOOS 
OOiOOt^OOOO-^Oit— -rticDCDOOOlO 
^00(MO<MC0O>O>O-<*C^'*0iI^<N»-"^H 

C-fai" CO OiO'— 'COCD-i— iCOb-i— ICOC^JT-H 

co^-cDO'!NcoI>•cs!(^^oo(^l(N 



COt^OiO'— iCOt-*"-* 



CO ^ Oi o 

'rH 00 COCO 



COI>- Tt< CO 



.2-^ 



So ^ 



cOr^t^^^OOC^iMCOrt^CKMCOcOOOOOr^C 

(M»oooorHascN)co»Oi— icoocococococa 

OOOOi'^MO'— i(MCOC^JCO»COQOCO 

CO 00 -tjh" o oo CO •'^ CO "^ o" oo lo i>r 

1— tCOiOCiOscO'^t^iOCOC^CO 
COiOOCa-^C^'MC^'-" 

1— IC<ICOCOCO*OC^'— I 



00 05 05 CO 
CD CO CO O 
O <M coco 

CD CO i— ' rjT 

.-C lO lO ^^ 



t- X 22 

c^_Q -^.B 

^ g<^ a 



Oi(MOO»OCO'— 'OiOOi— If— icoCOt^COOSCOCl 
■^t^OOC^05000C^OOCOCOOi0005t^OO-H 
1— 1»— iCOOO»OTt<Ot^C^OlOCOTt^OOOOOOCOr-l 

O-rfOlcOCl-***!— (Tj^iOOliCt^COOrt^ 



-C-lCOlMOiiOi-HCOiOCScOCOC 
'.O05C0r*I>.<Nt^C0^H(M 



C^ OOOCO 

uO o c^ o 

05 lO O CO 

r-^i^cooo 

■^ 00 O !>• 

Tt* t^^H CO 



OOCO'C'^'^OOOiO 



o a^o^ 



m— -'MTt*(McoiN.cooocor^r>.cocor-HCO'-"M 

(MCOCOiOI>-Ost-^COt— COCOCOCDt--GCr^C^CO 
1— i0icOt^OO05-^-^-*u:3-^C500»C"^cvi 

CDOrcOOi— fOo'cO-^OOOit^OOO-^ (M 
OIOOCOOO'— •'—•COOiC^cOOC^ 
a: 05 OO O CO OS 00 00 (M i-i t-h 

^'cOcOCDiOfxTcii-l 



05 lO OO CD 



Oi CD r^ CO 






»-H lO M "O CO 



. - - _) lO o o ' 

llOO'OOO'-HCOiOr 



1 O lO o O H. ; 



3 .-2 & 



^S^-S «--S >--7=1 «- i- 



.^3, 



^-o-a-a c5qggg§§3 
; -^ -^ -^O'oowiooxsoc 



STATISTICS OF INCOME FOR 1944, PART 1 



43 



Footnotes for text tables 

(Facsimiles of return forms, to which references are made, appear on pages 386-396) 

1 Income for 1943 is the total income as tabulated '^ Income from annuities and pensions is only the 
in Statistics of Income for 1943 adjusted by sub- taxable portion of amounts received during the 
tracting therefrom the net loss from sales of capital year. Amounts received to the extent of 3 percent 
assets, net loss from sales of property other than of the total cost of the annuity are reported as in- 
capital assets, and net losses from business, from come for each year, until the aggregate of amounts 
partnership, and from rents and royalties. received and excluded from gross income in this and 

» Tax liability after deducting tax credits relat- PP°^ ^ears equals the total cost. Thereafter, en- 
ing to income tax paid at source on tax-free cove- tire amounts received are taxable and must be in- 
nant bond interest and to income tax paid to a eluded in adjusted gross income. Annuities, pen- 
foreign country or possession of the United States, f^.^.^' and retirement pay upon which tax is with- 
For 1943, the tax shown is the income and victory "^^'^ may be reported in salaries and wages, 
tax on 1943 income. " Net profit from rents and royalties is the excess 

3 Adjusted gross income classes are based on the °^ S.ross rents received over deductions for de- 



preciation, repairs, interest, taxes, and other ex- 
penses attributable to rent income; and the excess 
of gross royalties over depletion and other royalty 
expenses. Conversely, net loss from these sources 
is the excess of the respective expenses over gross 
income received. 

'' Net profit from business is the excess of total 



amount of adjusted gross income (see note 4), re 
gardless of the amount of net income or net deficit 
when computed; returns with adjusted gross 
deficit are designated "No adjusted gross income" 
and the size of the deficit is disregarded. 

* Adjusted gross income means gross income 

minus allowable trade and business deductions, • ^ r u • ■ • ^ 

expenses of travel and lodging in connection with receipts from business over business expenses and 
employment, reimbursed expenses in connection the net operating loss deduction due to the unab- 
with employment, deductions attributable to rents sorbed net operating loss from business, partner- 
and royalties, certain deductions of life tenants and ^"^P- ^^% common trust funds, for two preceding 
income beneficiaries of property held in trust, and years. Conversely, net loss from business is the 
allowable losses from sales or exchanges of property, ^/■^f^^ 9^ business expenses and net operating loss 
Should these allowable deductions exceed the gross deduction over total receipts from business, 
income, there is an adjusted gross deficit. " Partnership net profit or loss excludes partially 

5 Tax liability after deducting tax credits, relating tax-exempt interest on Government obligations, 
to income tax paid at source on tax-free covenant pvidends 9n share accounts in Federal savings and 



bond interest and to income tax paid to a foreign 
country or possession of the United States, allowed 
only on returns with itemized deductions. 

6 This class includes the nontaxable returns with 
$1,500 and over adjusted gross income. 

' The classification, no adjusted gross income, is 
for returns showing allowable deductions for the 



loan associations issued prior to March 28, 1942, 
and net gain or loss from sales of capital assets; each 
of which is reported in its respective source. In 
computing partnership profit or loss, charitable 
contributions are not deductible nor is the net 
operating loss deduction allowed. 

2° Net gain from sales or exchanges of capital 
assets is the amount taken into account in com- 



computation of adjusted gross income equal to or puting adjusted gross income whether or not the 
in excess of gross income; that is, other loss on line alternative tax is imposed; net loss from such sales 
4, p. 1, torm 1040, is equal to or in excess of is the amount reported as a deduction in computing 
salaries, wages, dividends, and interest. (Also, see adjusted gross income. Each is the result of com- 
'^ ■' bining net short- and long-term capital gain and 
8 Less than 0.005 percent. loss and the capital loss carry-over from 1942 and 
' Not computed. 1943. Deduction for the loss, however, is limited 
,„.,.,, jr.-, to the amount of such loss, or to the net income 
Adjusted gross deficit. (adjusted gross income if taxed unc^er Supplement 
" Adjusted gross income less adjusted gross T) computed without regard to gains and losses 
deficit. from sales of capital assets, or to SI, 000, whichever 
12 Returns with standard deduction are optional j^ smallest. Sales of capital assets include worth- 
returns. Form W-2; short-form returns with ad- less stock, worthless bonds if they are capital assets, 



justed gross income. Form 1040; and long-form 
returns, Form 1040, with adjusted gross income of 
$5,000 or over on which the $500 standard deduc- 
tion is used. 



1' Returns with itemized deductions are long- 
form returns. Form 1040, on which deductions are 
itemized; long-form returns. Form 1040, with no 
deductions filed by spouses of taxpayers who 
itemized deductions; and returns, Form 1040, with 
no adjusted gross income whether or not deductions 
are itemized. 



nonbusiness bad debts, certain distributions from 
employees' trust plans, and each participant's share 
of net short- and long-term capital gain or loss to 
be taken into account from partnerships and 
common trust funds. 



2' Net gain or loss from sales or exchanges of 
property other than capital assets is that from sales 
of (1) property used in trade or business of a char- 
acter which is subject to the allowance for depre- 
ciation, (2) obligations of the United States or any 
of its possessions, a State or Territory or any 
,, „ , . J • 1 , . • ■ political subdivision thereof, or the District of Co- 

» Salaries and wages include annuities, pensions, lumbia, issued on or after March 1, 1941, on a dis- 
and retirement pay not reported in the schedule for count basis payable without interest at a fixed 
annuities and pensions, but exclude wages of not maturity date not exceeding one year from date of 

"'•°fl*l iJ*''* .PJ'''^''^"™ w"J,'^*'o''^J'°*'*'''''*^ issue, and (3) real property used in trade or 

withheld, reported on Form W-2. Such wages are business 

tabulated with miscellaneous income. (See „„t r ^^ j^^x 7. 

note 23.) Income from estates and trusts excludes par- 

,. T-v- • 1 1 1 j_- , r . . . . tially tax-exempt interest on Government obliga- 

i» Dividends, domestic and foreign; interest on tions and dividends on share accounts in Federal 

bank deposits, rnortgages, and on corporation bonds savings and loan associations issued prior to 

and taxable and partially tax-exempt Government March 28, 1942; such income is reported in interest 

obligations before amortization of bond premium; 3^^ dividends. The net operating loss deduction 



and dividends on share accounts in Federal savings 
and loan associations. Partially tax-exempt in- 
terest on Government obligations and dividends 
on share accounts include amounts received through 
partnerships and fiduciaries. Excluded from this 
item are the dividends and interest not exceeding 
in total $100 per return, reported on Form W-2; 
such dividends and interest are tabulated with 
miscellaneous income. (See note 23.) 



is allowed to estates and trusts and is deducted in 
computing the income to be distributed. 



(Footnotes continued on p. 44) 



44 



STATISTICS OF INCOME FOR 1944, PART 1 



Footnotes for text tables — Continued 
(Facsimiles of return forms, to which references are made, appear on pages 386-396) 



23 Miscellaneous income includes alimony re- 
ceived, prizes, rewards, sweepstakes winnings, gam- 
bling profits, recoveries of bad debts for which a 
deduction was taken in a prior year, and health 
and accident insurance received as reimbursement 
for medical expenses for which deduction was taken 
in a prior year. Also tabulated as miscellaneous 
income is $45,873,383 of wages not subject to with- 
holding, dividends, and interest, not exceeding in 
total $100 per return, reported as other income on 
1,141,537 returns, Form W-2. 

2< Contributions, reported only on returns with 
itemized deductions, include each partner's share 
of charitable contributions of partnerships, but 
cannot exceed 15 percent of the adjusted gross 
income. 

-5 Interest, reported only on returns with item- 
ized deductions, is that paid on personal debts, 
bank loans, or home mortgages but excludes interest 
on business debts reported in schedules for rents 
and for business, and interest on loans to buy tax- 
exempt securities, single-premium life insurance, or 
endowment contracts. 

25 Taxes paid, reported only on returns with 
itemized deductions, include personal property 
taxes, certain retail taxes. State and local income 
taxes, and real estate taxes except those levied for 
improvements which tend to increase the value of 
property. This deduction for taxes does not in- 
clude Federal income taxes, estate, inheritance, 
legacy, succession, or gift taxes; taxes on shares in 
a corporation which are paid by the corporation 
without reimbursement from the taxpayer; taxes 
deducted in the schedules for rents and business; 
income taxes paid to a foreign country or possession 
of the United States if any portion thereof is 
claimed as tax credit; nor Federal social security 
and employment taxes paid by or for the em- 
ployee. 

" Losses resulting from war, accident, fire, storm, 
shipwreck, or other casualty, or theft, reported 
only on returns with itemized deductions, are the 
actual nonbusiness losses sustained, that is, the 
value of the property less salvage value and insur- 
ance or other reimbursement received. 

2' Medical and dental expenses, reported only on 
returns with itemized deductions, paid for the care 
of the taxpayer, his spouse, or dependents, not 
compensated by insurance or otherwise, which 
exceed 5 percent of the adjusted gross income. 
The deduction is limited to $1,250 if one e.xemption 
is claimed, or to $2,500 if two or more exemptions 
are claimed. 

-' Miscellaneous deductions, reported only on 
returns with itemized deductions, include alimony 
payments, expenses incurred in the production or 
collection of taxable income or in the management 
of property held for the production of taxable in- 
come, aniortizable bond premium, special deduc- 
tion for the blind, the taxpayer's share of interest 
and real estate taxes paid by a cooperative apart- 
ment corporation, and gambling losses not exceed- 
ing gambling gains reported in income. 

"> Net deficit. 



31 Number of returns associated with this item 
is subject to sarnpling variation of more than 100 
percent. Such items are not shown separately 
since they are considered too unreliable for general 
use; however, they are included in totals. For 
description of sample see pp. 47-53. 

32 Aggregate positive income is the sum of 
salaries and wages, dividends and interest, annu- 
ities and pensions, net profit from rents and 
royalties, net profit from business, net profit from 
partnerships, net gain from sales of capital assets 
and from other assets, income from estates and 
trusts, and miscellaneous income. 

33 Aggregate negative income is the sum of the 
net losses from rents and royalties, from business, 
from partnerships, and from sales of capital assets 
and property other than capital assets. 

3< Percentages for this total only are computed 
on the basis of adjusted gross income less the ad- 
justed gross deficit. 

35 Nontaxable returns are those with no adjusted 
gross income and those with adjusted gross income 
which, when reduced by deductions, standard or 
itemized, and by exemptions, results in no tax 
liability. 

3« Number of returns is subject to maximum 
sampling variation of 30 to 100 percent, depending 
on the number in the cell. For description of 
sample, see pp. 47-53. 

37 Payments on declaration of estimated tax 
include the credit for prior-year overpayment 
of tax. 

38 Joint returns of husbands and wives include all 
combined returns of husbands and wives, Form 
W-2, whether community or noncommunity in- 
come is reported, even though the tax is determined 
on the basis of separate incomes. 

3' Separate returns of husbands and wives exclude 
combined returns of husbands and wives. Form 
W-2, even though the tax is determined on the 
basis of separate incomes. An unequal number of 
returns for men and women is the result of (1) in- 
sufficient data to identify such returns, (2) use of 
samples as a basis of estimating data, and (3) de- 
ferment of filing returns by members of the armed 
forces. 

*" Separate community property returns of 
husbands and wives exclude combined returns of 
husbands and wives, Form W-2, showing com- 
munity income divided in accordance with State 
laws and tax determined on the basis of divided 
income. An unequal number of returns for men 
and women is the result of (1) insufficient data to 
identify such returns, (2) use of samples as a basis 
of estimating data, and (3) deferment of filing 
returns by members of the armed forces. 

<' Number of returns is subject to sampling 
variation of more than 100 percent and is considered 
too unreliable for general use; therefore, the nuni- 
ber is not shown separately, but is included in 
totals. For description of sample, .see pp. 47-53. 

•*'- The number of surtax exemptions include one 
for the taxpayer, one for his spouse if a joint re- 
turn, and one for each dependent meeting the 
statutory requirement. 



STATISTICS OF INCOME FOR 1944, PART 1 



45 



PATTERNS OF INCOME 

Basic tables 8, 9, and 10 show frequencj- distributions of returns by 
selected patterns of income. These patterns embrace four items, namely, 
salaries and wages, dividends and/or interest, other income, and other 
loss — singly and in the various combinations. The first two items, 
salaries and wages, dividends and/or interest, are the same as those 
described and tabulated elsewhere in this report; the items, other in- 
come and other loss, as such, do not appear in this report. For returns, 
Form W-2, other income is wages not subject to withholding, dividends, 
and interest reported in one sum but not exceeding in total $100 per 
return; for returns. Form 1040, other income or other loss is the net 
amount (hne 4, p. 1) resulting from the combination of the profit or loss 
from rents and royalties, from business, from sales of property, and from 
partnership, together with income from annuities, estates and trusts, 
and miscellaneous income. 

In basic table 8, the returns are distributed to show, by adjusted gross 
income classes, returns with a single source of income, returns with two 
sources of income, and returns with three sources of income; the sources 
being the four items comprising the selected patterns. The number of 
returns falling in the various patterns as shown in this table are: 



Patterns of income 



Returns with one source: 

Salaries and wages only 

Dividends and/or interest only 

Other income only 

Other loss only 

Returns with two sources:! 

Salaries and wages, dividends and/or interest 

Salaries and wages, other income 

Salaries and wages, other loss.... 

Dividends and/or interest, other income 

Dividends and/or interest, other loss 

Returns with three sources: 

Salaries and wages, dividends and/or interest, other income 
Salaries and wages, dividends and/or interest, other loss 

Total 



Number of 
returns 



,829,298 
161,235 

,500,662 
145,770 

,762,648 
,175,831 
637,931 
,299,718 
88,110 

,257,346 
252,946 



47,111,495 



Percent of 
total 



69.69 

.34 

9.55 

.31 

3.74 
8.86 
1.35 
2.76 
.19 

2.67 
.54 



100.00 



From the above distribution it will be seen that the frequenc}^ of re- 
turns for any one of the four items comprising the selected patterns is — 

Number of returns with salaries and wages 40,916,000 

Number of returns with dividends and/or interest 4,822,003 

Number of returns with other income 11,233,557 

Number of returns with other loss 1, 124,757 

In basic table 9, all returns with salaries and wages, all returns with 
dividends and/or interest, all returns with other income, and all returns 
with other loss are tabulated by the size of the income (or loss) from the 
respective specific source; and also, in each case, the returns are dis- 
tributed by the various income patterns described above. In addition 
to these distributions, in the case of returns with other income and wdth 
other loss, there are frequency distributions of returns for each of the 
contributing elements comprising other income and other loss. 

In basic table 10, returns with two sources and returns with three 
sources having salaries and wages as one of those sources are distributed 
by adjusted gross income classes and by size of a specified source. In the 
first section, the 1,762,648 returns with salaries and wages and with 
dividends and/or interest are distributed by size of the dividends and/or 



46 STATISTICS OF INCOME FOR 1944, PART 1 

interest. In the second section, the 4,175,831 returns with salaries and 
wages and with other income are distributed by size of other income; 
and the 637,931 returns with salaries and wages and with other loss are 
in aggregate. In the third section, the 1,510,292 returns with salaries 
and wages, with dividends and/or interest, and with other income or with 
other loss are distributed by the size of the dividends and/or interest. 
In the fourth section which contains the same returns as the third sec- 
tion, 1,257,346 returns with salaries and wages, with dividends and/or 
interest, and with other income are distributed by the size of the other 
income, and the 252,946 returns with salaries and wages, with dividends 
and/or interest, and with other loss are in aggregate. 

DATA FOR STATES AND TERRITORIES 

The number of returns, amount of salaries and wages, dividends and 
interest, adjusted gross income, and tax liability are tabulated by States 
and Territories in basic table 13. The distribution of these data by 
adjusted gross income classes is not available for 1944. 

Tabulation of income 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 income 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 resides or in the district in which his principal place of busi- 
ness is located. 

INCOME TAX LIABILITY VERSUS TAX COLLECTIONS 

The income tax liability for individual returns for 1944, tabulated in 
this report, differs from the individual income tax collections for the 
calendar year 1944 reported by the Treasury Department. The differ- 
ence is due to numerous factors, among which are: 

1. Collections during 1944 for individual income taxes include the tax 
paid on fiduciary returns. Form 1041, covering the income year 1943, 
as well as the final payments on individual returns for 1943, filed on or 
before March 15, 1944. 

2. Collections for tax withheld received during 1944 include the tax 
withheld on wages paid during the last quarter of 1943. 

3. Collections for tax withheld on 1944 wages include the overwith- 
holding which is refundable. 

4. Collections include the entire tax paid on individual returns taxed 
under section 107, whereas the tax liability herein excludes that portion 
of the tax computed at prior year rates. 

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

6. Collections include penalties, interest, additional assessments re- 
sulting from audit, and back taxes pertaining to prior years, but they 
are not a part of the tax liability in this report. 

7. Collections for 1944 do not include the final balance of tax due 
on the 1944 returns (due January-March 15, 1945); the last payment 
on 1944 declarations of estimated tax (due January 1-15, 1945); tax 
on the returns of farmers who either make their first declaration or their 
final returns after the close of the calendar year; the last quarterly 
payment made by employers for the tax withheld on 1944 wages; and 
tax payments postponed by members of the armed forces. 



STATISTICS OF INCOME FOR 1944, PART 1 47 

DESCRIPTION OF THE SAMPLE AND LIMITATIONS OF DATA 

The statistical program with respect to individual income tax returns 
filed for the tax year 1944 called for extensive classifications and tabula- 
tions on a total United States basis and for aggregates of selected items 
for each State. To accomplish this program, a basic stratified sample 
was prescribed, with uniform representation of all States according to 
the same sample ratio at each level of stratification. The basic sample 
was designed to provide for the selected State aggregates as well as the 
extensive national distributions. 

The various strata established for sampling purposes 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, particularly in the case of those 
strata for which the selection w^as accomplished in the collectors' offices, 
were determined in such manner as to satisfy the requirements of random- 
ness, without unduly interrupting or complicating the collectors' funda- 
mental duties of assessment, collection, and refunding of tax. 

There are discussed below 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. 



COMPOSITION OP THE SAMPLE 

Individual income tax returns for 1944 are of nine fundamental types 
insofar as administrative processing in collectors' offices is concerned. 
These include (1) taxable assessable returns. Form W-2, (2) taxable 
nonassessable returns. Form W-2, (3) nontaxable returns. Form W-2, 

(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) tax- 
able nonassessable returns. Form 1040, sent to Washington, and (9) 
nontaxable returns. Form 1040, sent to Washington. Returns, Form 
1040, retained in collectors' offices are those showing adjusted gross in- 
come under $7,000 and total receipts from business, if any, under $25,000. 
Returns, Form 1040, sent to Washington are those showing adjusted 
gross income of $7,000 or more or total receipts from business of $25,000 
or more. Taxable assessable returns are taxable returns showing tax 
withheld and payments on declaration of estimated tax totaling less than 
the tax liability. Taxable nonassessable returns are taxable returns 
showing tax withheld and payments on declaration of estimated tax 
equal to, or in excess of, tax liability. Nontaxable returns are those 
with no tax liability. 

For sample selection purposes, 1 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 since the schedule for the 
processing operations to which returns of the various categories were 
subjected affected their availability for sampling and since the different 
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 adjusted gross 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 



48 STATISTICS OF INCOME FOR 1944, PART 1 

and their heterogeneity with respect to types of income. The adjusted 
gross income levels, $7,000, $10,000, and $25,000, used in stratifying 
these returns for sampling purposes, were selected to accommodate the 
administrative flow and processing of the returns. One percent coverage 
was prescribed for the "Under $7,000" adjusted gross income strata 
among groups (7), (8), and (9). Ten percent coverage was prescribed 
for returns in groups (7), (8), and (9) having adjusted gross income from 
$7,000 to $10,000, 20 percent coverage for returns having adjusted gross 
income from $10,000 to $25,000, and 100 percent coverage for returns 
having adjusted gross income of $25,000 and over. 

A total of 18 strata, comprising a single stratum for each of the classi- 
fication groups (1) to (6), inclusive, and 4 strata for each of the classifica- 
tion 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. For example, the different sample selection technique em- 
ployed for taxable assessable returns. Form W-2 and Form 1040, retained 
in collectors' offices, as compared with that employed for taxable non- 
assessable and nontaxable returns retained in collectors' offices, resulted 
in shghtly different percentage representations. Therefore, the universe 
populations relating to the separate strata distinguished for sample 
selection purposes were independently determined and compared with the 
corresponding samples. The weighting factors made allowance for the 
deviation of actual sample sizes from prescribed sample sizes. 



SELECTION OF THE SAMPLE 

Taxable assessable returns, Form W-2 and Form 1040, retained in 
collectors' offices were subject to a different administrative processing 
schedule from that effective for taxable nonassessable and nontaxable 
returns. To accommodate the administrative program and to achieve the 
maximum randomness possible within such program, separate sample 
selection techniques were prescribed for taxable assessable returns as 
compared with taxable nonassessable and nontaxable returns. 

As returns. Form 1040, were received in collectors' offices, those which 
the taxpayers indicated to be assessable were assigned serial numbers 
and were blocked in units of 100 returns having consecutive serial numbers 
ending in "00" to "99," inclusive. 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 assessable returns. Form 1040, were available for 
sampling. Similarly, as returns, Form W-2, were received, they were 
subjected to tax determination and those which the collectors determined 
to be assessable were assigned a distinct series of serial numbers and 
were blocked in units of 100 returns each. Sixty days after completion 
of the necessary assessment and billing operations, the taxable assessable 
returns. Form W-2, were available for sampling. 

The block status of taxable assessable returns was of fundamental 
importance for the collectors' processing operations and any decomposi- 
tion of the blocks, by sampling certain returns within each block, would 
have seriously complicated the collectors' operations, not only since block 



STATISTICS OF INCOME FOR 1944, PART 1 49 

unity would be destroyed, but because the sampling process itself would 
be extremely laborious. Accordingl}^, to achieve the maximum simplifi- 
cation for the collectors' offices, the sample selection operation was pre- 
scribed in terms of blocks of 100 returns each, one of each hundred 
blocks being required. Collectors' offices were instructed to withdraw 
for sample purposes all blocks with block number ending in "50" (repre- 
senting the fifty-first of each successive 100 blocks) from among the 
various series of taxable assessable returns, Form W-2 and Form 1040, 
retained in their offices. Although selection of the above blocks repre- 
sents a departure from a true 1 percent formula, nevertheless in most 
cases a substantial number of blocks was involved, and the sample 
approximated closely 1 percent. Furthermore universes were determined 
independently and data tabulated from the sample were weighted 
accordingly. 

Taxable nonassessable and nontaxable returns. Form W-2 and Form 
1040, retained in collectors' offices, separated as to form of return, were 
available for sampling before they were serialized or blocked and without 
differentiation between the taxable nonassessable and nontaxable returns. 
Since an enumeration of these returns was required for administrative 
reasons and since each return was individually handled in the counting 
operation, the sample selection was achieved by the withdrawal of every 
hundredth return. 

Returns, Form 1040, sent to Washington were segregated, upon their 
receipt in collectors' offices, into the taxable assessable, taxable non- 
assessable, and nontaxable categories. Independent series of numbers 
were assigned to each of the three categories and returns were serialized 
accordingly and blocked into units of 100 returns each. Sampling pro- 
cedures with respect to returns, Form 1040, sent to Washington were 
designed to serve a two-fold purpose: (a) to provide for 1, 10, 20, and 
100 percent random samples of returns with adjusted gross income under 
$7,000, from $7,000 to $10,000, from $10,000 to $25,000, and $25,000 or 
more, respectively; and (6) to provide a means of resolving into income 
stratum components the total universes of returns sent to Washington. 

To accomplish this dual objective and to retain as far as possible the 
block unity essential for administrative processing, the number of returns 
in each of the above income ranges was first recorded for each block. 
All blocks of returns with block number ending in "50" were then with- 
drawn for the sample. In addition, all returns with adjusted gross in- 
come of $7,000 or more were withdrawn from blocks with block number 
ending in "0," other than "50"; all returns with adjusted gross income 
of $10,000 or more were withdrawn from blocks with block number 
ending in "5"; and all returns with adjusted gross income of $25,000 or 
more were withdrawn from all remaining blocks. The "Under $7,000" 
components of blocks with block number ending in "50" approximated a 
1 percent sample of returns in this income range; the "$7,000 to $10,000" 
components of blocks with block number ending in "0" approximated a 
10 percent sample; and the "$10,000 to $25,000" components of blocks 
with block number ending in "5" or "0" approximated a 20 percent sample. 

The degrees of sampling variability as shown on page 52 allow for 
possible nonrandomness associated with the block sampling technique 
employed for taxable assessable returns retained in collectors' offices and 
the partial-block sampling technique employed for returns sent to 
Washington. 



50 STATISTICS OF INCOME FOR 1944, PART 1 



UNIVERSE SIZES 



The primary sources of universe data for 1944 were the statements 
submitted by the 64 collectors' ofRces showing the number of returns 
filed in each district falling into each of the fundamental types (1) to 
(9), inclusive. 

The tabulated counts of returns in the samples of returns, Form W-2 
and Form 1040, retained in collectors' offices were expected to approx- 
imate 1 percent of the corresponding reported universes for the various 
sampling strata within each collection district. In the case of returns. 
Form 1040, sent to Washington, the totals of returns recorded in the 
"Under S7,000," "$7,000 to $10,000," "$10,000 to $25,000," and "$25,000 
or more" adjusted gross income ranges were expected to equal the re- 
ported universes for each sampling stratum within each collection district. 
Furthermore, the tabulated counts of returns in the samples of returns. 
Form 1040, sent to Washington were expected to approximate 1, 10, 20, 
and 100 percent, respectively, of the corresponding universes. 

The aggregates of reported stratum universes, with such adjustments 
as were clearly indicated by secondary sources, provided the basis for 
weights applied uniformly to the sample data from all collection districts 
for purposes of the national distributions. The separate collection dis- 
trict stratum universes provided the basis for a series of independent 
collection district weights for purposes of the State aggregates in table 13 



WEIGHTING PROCEDURES 



Although the sampling pattern for 1944 called for 18 distinct strata 
for sample selection and universe determination purposes, it was possible 
to achieve a substantial degree of simplification in the tabulating and 
weighting operations by combination of multiple strata, where the data 
in the tables are composites of strata subject to the same sample 
selection ratio and where the percentage representations attained for the 
strata were in close agreement. For example, representation of returns, 
Form 1040, sent to Washington with adjusted gross income under $7,000 
closely approximated representation of returns, Form 1040, retained in 
collectors' offices and these groups were jointlj'^ processed. In the case 
of sampling strata embracing assessable and nonassessable returns. Form 
1040, sent to Washington with adjusted gross income from $7,000 to 
$25,000, the partial-block sampling technique was uniformly applicable 
to all categories of returns; and the representation of the assessable and 
nonassessable categories in the sample corresponded closel}^ for each in- 
come range, permitting unbiased joint tabulation and extension. 

Taxable assessable and taxable nonassessable returns, Form W-2 and 
Form 1040, retained in collectors' offices were not jointly processed 
despite the fact that the four groups were subject to a 1 percent sample 
selection ratio and despite the fact that the data in the tables are com- 
posites from all categories, for the reason that the different administrative 
operations and the sample selection techniques to which they were sub- 
jected resulted in somewhat different percentage representations. 

In total, nine strata were differentiated for tabulating and weighting 
purposes. These comprise taxable assessable, taxable nonassessable, and 
nontaxable strata among returns, Form W-2 ; taxable assessable, taxable 
nonassessal)le, and nontaxable strata among returns. Form 1040, with 
adjusted gross income under $7,000; and a single stratum of returnS; 
Form 1040, for each of the adjusted gross income ranges, $7,000 to 
$10,000, $10,000 to $25,000, and $25,000 or more. For each stratum 



STATISTICS OF INCOME FOR 1944, PART 1 51 

except the last, weights used to extend the sample data to a national 
basis were determined b}^ a comparison of the national stratum universe 
with the number of returns in the corresponding sample. For table 13, 
which shows aggregates of selected items by States, separate weighting 
factors were devised for each collection district. 

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 52; they relate to specific frequency levels and not to money 
amounts. 

The aggregate data in this report are compounded from the nine strata 
listed above, each separately tabulated and weighted. In certain areas 
of the tables, the elements contributed by any one of the multiple strata 
are not separately distinguishable. The classifications in the various 
tables do not differentiate between returns. Form W-2 and Form 1040, 
nor between taxable assessable returns and taxable nonassessable returns, 
except where the data are by nature peculiar to a particular form or 
category of returns. Thus, in distributions by size of adjusted gross 
income, certain of the data with respect to taxable returns with adjusted 
gross income under $5,000 are compounded from as many as four inde- 
pendently processed strata — taxable assessable and taxable nonassessable 
returns, Form W-2 and Form 1040. Data with respect to nontaxable 
returns are generally compounded from two independently processed 
strata — returns. Form W-2 and Form 1040. On the other hand, cell 
frequencies and money amounts with respect to returns with adjusted 
gross income of $7,000 or more are derived from a single stratum only. 
In distributions of specific sources of income by size of source, cell data 
may be composites of data from as many as nine independently weighted 
strata. 

In determining degrees of variability associated with random sampling 
herein, four distinct sampling patterns were recognized. These patterns 
embrace the following types of returns: (1) taxable returns with adjusted 
gross income under $7,000, with the component strata accounted for by 
one comprehensive pattern; (2) returns with adjusted gross income from 
$7,000 to $10,000; (3) returns with adjusted gross income from $10,000 
to $25,000; and (4) nontaxable returns. 

Although separate variability series were computed for the four 
sampling patterns recognized above, the variabilities associated with 
specific frequency levels were of almost like magnitude in the case of 
taxable returns with adjusted gross income under $7,000 and nontaxable 
returns. Accordingly, these two groups are jointly presented in the 
table below. 

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 frequencies in distributions 



52 



STATISTICS OF INCOME FOR 1944, PART 1 



in this volume, unless otherwise footnoted, are subject to maximum 
variation of less than 30 percent. Frequencies which are subject to 
maximum variation of more than 30 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 separately shown since they are considered too 
unreliable for general use; they are, however, included in the totals. 

Sampling variability at selected frequency levels 





Returns with adjusted gross 
income under S7,000 


Returns with adjusted gross in- 
come from $7,000 to $10,000 


Returns with adjusted gross in- 
come from $10,000 to $25,000 


If the number 
of returns in 
a cell of a 
table is — 


Then the number 

for that cell of the 

universe lies in the 

range — 


And the 
relative 
sampling 
error ex- 
pressed as 

a per- 
cent is — 


Then the number 

for that cell of the 

universe lies in the 

range — 


And the rel- 
ative sam- 
pling error 
expressed 
as a per- 
cent is — 


Then the number 

for that cell of the 

universe lies in the 

range— 


And the rel- 
ative sam- 
pling error 
expressed 
as a per- 
cent is — 


500 


0- 1,200 

2,900- 7,100 

7,000- 13,000 

20,000- 30,000 

43,000- 57,000 

67,000- 83,000 

91,000- 109,000 

235,000- 265,000 

479,000- 521,000 

725,000- 775,000 

970,000-1,030,000 

1,960,000-2,040,000 


140 

42 

30 

20 

14 

11 

9 

6 

4 

3 

3 

2 


300- 700 

4,300- 5,700 

9,000- 11,000 

23,000- 27,000 

48,000- 52,000 

73,000- 77,000 

97,000-103,000 

247,000-253,000 


40 
14 
10 
8 
4 
3 
3 
1 


350- 650 
4,500- 5,500 
9,300- 10,700 
24,000- 26,000 
48,000- 52,000 
73,000- 77,000 
98,000-102,000 
247,000-253,000 


30 


5,000 


10 


10,000 

25,000 

50,000 

75,000 

100,000 

250,000 

500,000 


7 
4 
4 
3 

2 

1 


750,000.. 










1,000,000 










2,000,000 





















As previously stated, uniform sample selection ratios within each 
sampling stratum were prescribed for all collection districts; however, in 
view of the block sampling technique applied in the case of certain 
categories of returns, some differences in percentage representation were 
noted between the various collection districts. In general, the differences 
were minor, with the greatest deviations from the prescribed sample 
selection 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 re- 
sulted from the tabulation and extension of the combined sample data 
for all collection districts for the national distributions. For purposes 
of deriving the State aggregates in table 13, separate weights were devised 
for each district, taking into account the particular district universes and 
sample sizes. The differences in data attributable to the dual weighting 
system are indicated in the discussion of State aggregates in a subse- 
quent paragraph. 

The jircceding analyses with respect to variability have been confined 
to cell frequencies. Specific consideration has not been given to asso- 
ciated money amounts; however, the homogeneity of the strata employed 
for sampling purposes, and the large number of returns included in the 
samples, together with the progressively increased sample sizes in the 
higher income areas, culminating in 100 percent representation of returns 
with adjusted gross income of $25,000 or more, generally serve to limit 
the sampling variability with respect to such amounts. An exception 
occurs in the case of returns with no adjusted gross income. Stratifica- 
tion by size of adjusted gross deficit was not administratively feasible, 
nor was it possible to establish separate strata for returns with adjusted 



STATISTICS OF INCOME FOR 1944, PART 1 53 

gross deficit as distinct from nontaxable returns with adjusted gross in- 
come. As a result, returns, Form 1040, with adjusted gross deficit, 
regardless of size of deficit, and with total receipts from business, if any, 
under $25,000 were classified along with the much larger group of non- 
taxable returns with adjusted gross income retained in collectors' offices, 
which were subject to a 1 percent sample selection ratio. Returns, Form 
1040, with adjusted gross deficit and with total receipts from bus'ness of 
$25,000 or more were classified among nontaxable returns sent to Wash- 
ington. In view of the facts that (a) the returns. with adjusted gross 
deficit are extremely heterogeneous and were not stratified by size, (6) the 
samples of such returns are generally inadequate, and (c) independent 
universes were not available for weighting purposes, money amounts 
associated with such returns in this volume may be subject to marked 
sampling variability. 

STATE AGGREGATES 

Data by States are confined to returns with adjusted gross income since 
returns with adjusted gross deficit were too few, and the sampling 
variabilitj^ too great, to permit their presentation on a State basis. The 
aggregates of number of returns, salaries and wages, dividends and 
interest, adjusted gross income, and tax liability by States and Territories 
in table 13 were derived from the basic sample of returns with adjusted 
gross income. Independent weighting factors were established for each 
of the tabulating and weighting strata for each collection district, so 
that no bias occurs from any nonuniform representation among the 
various collection districts within a particular State. 

Despite the fact that the same sample served as the basis for both the 
national and the State extensions and the fact that the national stratum 
universes to which sample data were extended equal the total of the 
State universes, slight discrepancies exist between amounts of salaries 
and wages, dividends and interest, adjusted gross income, and tax 
liability as aggregated in the State table and the corresponding amounts 
associated with returns with adjusted gross income in the national tables. 
These discrepancies occur among the under $25,000 strata and are the 
result of (a) the dual system of weighting, involving one series of weights 
uniformly applicable to all collection districts for the national distribu- 
tions and an independent series of weights for each collection district for 
the State distributions, and (6) the use of rounded weighting factors. The 
differences are less than one-third of 1 percent in the case of salaries and 
wages and of adjusted gross income; and in the case of dividends and 
interest and of tax liability, the differences are less than 2 percent each. 

HISTORICAL DATA 

INDIVIDUAL RETURNS AND FIDUCIARY RETURNS, 191.3-1943; INDIVIDUAL RETURNS, 

1944 

A resume of significant data from the individual returns and returns 
of fiduciaries, 1913-1943, and from individual returns, 1944, is presented 
in basic tables 14, 15, 16, and 17. These tables are prepared from data 
in the reports. Statistics of Income, published annually since 1916, in 
accordance with provisions of the various revenue acts, and from data 
in the Annual Report of the Commissioner of Internal Revenue for 
1914-1916. The number of returns and tax tabulated for income years 
1913-1915 are as reported by the Commissioner for the fiscal year ended 



54 STATISTICS OF INCOME FOR 1944, PART 1 

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. 

Historical data for 1916-1936 are tabulated from individual and 
fiduciary returns, Forms 1040 and 1040A, including individual returns 
with no net income for 1928-1936. Data for 1937-1940 are tabulated 
from individual returns, Forms 1040 and 1040 A, with net income and 
with no net income, from taxable fiduciary returns for estates and trusts. 
Form 1041, and from returns for estates and trusts showing net income 
filed (improperly) on Form 1040, except that for 1938 and subsequent 
years the nontaxable returns in the last-mentioned 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). Data for 1944 are tabulated only from individual 
returns. Form W-2, and returns. Form 1040, with adjusted gross income 
or with no adjusted gross income. 

Basic table 14 shows historical data for the number of taxable and 
nontaxable returns, the income, tax, and tax credit; basic table 15 shows 
by income years the number of returns, the income, tax, and effective 
tax rate tabulated by income classes; table 16 shows for each year sources 
of income, deductions, and net income or deficit for all returns; and 
table 17 shows the number of returns, the income, and tax for each State 
and Territory 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 1913-1944 are summarized on pages 354-375. The changes in 
law affecting income tax data for 1944 are set forth briefly on pages 6-7. 
Revisions in the income tax return forms to incorporate changes in the 
law often eliminate, combine, or introduce items which make it im- 
practicable 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 372-373, pre- 
sents a resume of the changes in tax laws pertaining to gains and losses on 
sales of capital assets, and, in basic table 16 which shows sources of in- 
come and deductions, the amounts of net gain and net loss from sales of 
capital assets are tabulated as presented in previous reports. 

The revenue acts in effect from Januaiy 1, 1922, through December 31, 
1933, provide for the special taxation of the net gain resulting from sales 
or exchanges of capital assets, and the revenue acts in effect from January 
1, 1924, through December 31, 1933, provider for a tax credit on account 
of the net loss resulling from sales or exchanges of such capital assets. 
T'nd(>r these acts, th(; tei'iu "Capital assets" means property held l)y the 
laxjjayei' inare than two year.s (whether or not coniUHtted with his trade 
or business), but does not mean (I) for any year, stock in ti'atle or other 
property which would properly be included in the inventory of the tax- 
payei- if on liand at the close of the taxable year; (2) for the years 1922- 
l'.)23, prop(;rty held for personal use; or (3) after December 31, 1923, 
proi)erty held [)riniarily for sale in the course of trade or business. 



STATISTICS OF INCOME FOR 1944, PART 1 55 

In presenting these data in Statistics of Income, "Capital net gain" is 
tabulated as such and included in ''Total income" and "Net income" for 
returns with net income for the yesn's 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 123/2 percent is taken is not 
tabulated and is not taken into account in computing "Total deductions" 
or "Net income" for 1924-1933. "Capital net loss" when reported by the 
taxpayer as a deduction (a) in computing "Net income" is included in 
"Other deductions" for 1924-1928, and in "Net loss from sales of real 
estate, stocks, bonds, etc.," for 1929-1933, and (b) in 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 tax credit of 12}/^ percent is taken, is not in- 
cluded in "Total deductions" for 1924-1933; and "Capital net loss" not 
taken into account in computing "Deficit" is not included in "Total de- 
ductions" for 1928-1931, but for 1932 and 1933 is tabulated in "Net less 
from sales of real estate, stocks, bonds, etc.," and both "Total deduc- 
tions" and "Deficit" are adjusted to correspond. 

The capital net gain and loss from sales of capital assets prior to 1924 
include the taxpayer's pro rata share of capital gain or loss of a partner- 
ship 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 123^2 percent. 

Under the provisions of the Revenue Acts of 1934 and 1936 (in effect 
January 1, 1934, through December 31, 1937), the definition of capital 
assets is expanded to include assets of the taxpayer, regardless of time 
held, instead of assets held over 2 years. Certain percentages 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 apphed 
and after subtracting the capital gains to be taken into account) is 
limited to $2,000, or the amount of the net capital loss, whichever is less. 

The net income reported on individual income tax returns. Form 1040, 
for the taxable years 1934-1937, and fiduciary income tax returns. Form 
1041, for 1937, includes net capital gain or loss computed in 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, bj^ using the net capital 
gain and net capital loss on the returns for these years, to adjust the 
"Total income," "Total deductions," and "Net income" so that they 
will be comparable with these items as tabulated for prior years. More- 
over, net capital gain or loss reported on returns for 1934-1937 is not com- 
parable 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. 



56 STATISTICS OF INCOME FOR 1944, PART 1 

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 sales or exchanges of capital assets. The Revenue 
Act of 1941, amending the Code, excludes from capital assets an obliga- 
tion of the United States or any possession thereof, or of a State or Territorj^ 
or any political subdivision thereof, or the District of Columbia, issued 
on or after March 1, 1941, on a discount basis and payable without in- 
terest 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 yesLY net income. Net short-term loss, 
however, is not deductible in computing current year net income. 

The net short-term capital loss sustained in any taxable year 1938- 
1941, while not deductible from income in the year in which the loss is 
sustained, may be carried over only to the next succeeding taxable year 
and treated as a short-term capital loss. The amount carried over can- 
not 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 amount of short- 
term capital loss carried over into 1939-1941, tabulated for statistics 
(see page 60), is only the amount used against the current year short- 
term gains reported on returns showing a net gain from sales of capital 
assets ; amounts of the carry-over in excess of the current year short-term 
gains having been disregarded. The carry-over reported on rotuins 
showing a net loss from sales of capital assets was not tabulated. 

In comparing "Net short-term capital gain included in total income" 
and "Net income" on retuins 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 preceding tax- 
able 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 1940 and 1941, is comparable with "Net short-term capital 
gain before dediicliiig prioi' year net short-term capital loss," published 
in Statistics of Income for 1939, and with "Net short-term capital gain" 
I)ul)lishe(! for 1938. The item "Net short-term capital loss of preceding 
taxable year de(hicted," pul)lished for 1940 and 1941, is comparable with 
"Prior year net short-term capital loss deducted," published for the first 



STATISTICS OF INCOME FOR 1944, PART 1 57 

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 income 
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 disallowed as a deduction 
in any current j^ear; and for the years 1939-1941 the capital loss carry- 
over is deducted from the short-term capital gain. Moreover, for the 
years 1938-1941, the net short-term capital gain and net long-term 
capital gain or loss include the net gain or loss to be taken into account 
from partnerships and common trust funds, whereas, for 1934-1937, the 
net capital gain or loss excludes 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 will be comparable with these items for the 
income years 1934-1937. 

The Revenue Act of 1942 excludes real property used in trade or busi- 
ness 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 follows: 100 percent 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) . Under this act, a 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, to the extent 
that the distributions exceed the amount contributed by the employee, 
are considered a gain from the sale of a capital asset held more than 6 
months. 

The short- and long-term capital gains and losses including those from 
partnerships and common trust funds are combined with the capital loss 
carry-over for the purpose of computing the net gain or loss from sales 
of capital assets. If the combination results in a net loss, the deduction 
for the current year is limited to the amount of such loss, or to $1,000, 
or to the net income (or for 1944, adjusted gross income if the tax is 
determined from the tax table), 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 income. 

Under certain circumstances gain or loss from the sale of property 
which is not a capital asset may be treated as gain or loss from the sale 
of a capital asset. Such gain or loss includes that from the sales of land 
and depreciable property used in business and from the cutting of timber 
under contract, if held more than 6 months. If the recognized gains 
upon sales or exchanges of such property plus the recognized gains from 
compulsory or involuntary conversion (through seizure, condemnation, 
destruction, fire, or theft) of property used in business and of capital 
assets held more than 6 months, exceed the recognized losses from such 
sales, exchanges, and conversions, then such gains and losses are con- 
sidered as gains and losses from sales of capital assets held more than 6 



58 STATISTICS OF INCOME FOR 1944, PART 1 

months. However, if such gains do not exceed such losses, then such 
gains and losses are not considered as gains or losses from sales of capital 
assets; but each gain is fully reported and each loss, if allowable at all, 
is deductible in full. 

Under the 1942 Act, the capital loss carried over from 1941 into 1942 
cannot exceed the net income for 1941 and is deductible only to the extent 
of the net short-term capital gain of 1942; but the net capital loss of any 
year beginning after December 31, 1941, may be carried forward as a 
short-term capital loss in each of five succeeding years to the extent not 
allowed as a deduction against any net capital gains of years intervening 
between the year in which the net capital loss occurred and the year to 
which carried. The term "Net capital loss" means the excess of (1) the 
current year losses from sales or exchanges of capital assets over (2) the 
current year gains from such sales or exchanges plus the net income (or 
adjusted gross income if tax is determined from tax table for 1944) com- 
puted without regard to gains or losses from sales or exchanges of capital 
assets, or $1,000, whichever is smaller. For purposes of computing the 
capital loss carry-over, "Net capital gain" means the excess of (1) the 
current year gains from sales or exchanges of capital assets plus net income 
(or adjusted gross income if tax is determined from tax table for 1944) 
computed without regard to gains or losses from sales or exchanges of 
capital assets, or $1,000, whichever is smaller, over (2) the current year 
losses from such sales or exchanges. 

The carry-over reported on the 1942 returns differs from that reported 
on the 1943-1944 returns. The carry-over reported on the 1942 returns, 
a 1-year carry-over of the disallowed net short-term capital loss, is 
limited to the net income for 1941 as well as to the net short-term capital 
gain of 1942; whereas, the carry-over reported on the 1943-1944 returns 
includes both short- and long-term capital losses, reported without 
limitation, and the carry-over on the 1944 returns in some cases includes 
the net capital loss carry-over from the two preceding years. The 
capital loss carry-over on returns for 1942-1944 is tabulated from returns 
with a net loss from sales of capital assets as well as from returns with 
a net gain from such sales (see page 60). 

The "Net gain from sales of capital assets," reported and tabulated 
for 1942, is a combination of the net short- and long-term capital gains 
and losses and 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 the net short-term gain for 1942. For 1943-1944, the 
"Net gain from sales of capital assets" is similar to that for 1942, except 
that the carry-over is computed as described above. 

The allowable deduction for a "Net loss from sales of capital assets" for 
1942-1944 is limited to the amount of such loss, or to $1,000, or to net 
income (or adjusted gross income if tax is determined from tax table for 
1944) computed without regard to capital gains or losses, whichever is 
smallest. P'or 1942, the allowable deduction for a net loss from sales of 
capital assets consists of the capital loss of that year, but for 1943-1944, 
the allowable deduction consists partly of the carry-over and partly of 
the current year capital loss. 

The net gain or loss from sales of capital assets reported and tabulated 
for 1942-1944 is not comparable with that from sales of capital assets 
reported for 1938-1941 because of the changes in the periods of time for 
which the assets were held; the percentages of gain or loss to be taken 
into account; the computation of the carry-over; the amount of allowable 



STATISTICS OF INCOME FOR 1944, PART 1 59 

deduction for capital loss; and because of the combination of net short- 
and long-term capital gain and loss, all of which afTect the data for 1942- 
1944, It is not possible to adjust "Total income," "Total deductions," 
or "Net income," for 1942-1943, nor adjusted gross income for 1944, so 
that they are comparable with 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 372-373. 

CAPITAL LOSS CARRY-OVER 

Below is a resume of the capital loss carried over into the taxable years 
1939-1944, as tabulated for statistics. The capital loss carry-over is 
treated as a short-term loss in all years. The tabulated amounts for 
1939-1942 do not represent the entire amount of capital loss which tax- 
payers sustained and which was available for the computation of the 
carry-over for the reason that the Code provides limitations on the 
amount of capital loss to be used as a carry-over; and, furthermore, the 
amount of carry-over on returns with net loss from sales of capital assets 
was not tabulated for 1939-1941. 

The capital loss carried over into the income years 1939-1942 is a net 
short-term capital loss carried over from the first preceding year and 
used as a short-term capital loss. Such short-term carry-over is limited 
to the net income of the year in which the loss arose as well as to the net 
short-term capital gain of the year in which the carry-over is to be used. 
For the income years 1939-1942, there is no benefit derived from the 
carry-over provision unless there were short-term capital gains against 
which the carry-over could be applied. The carry-overs tabulated were 
offset by current year short-term capital gains, and the disallowed carry- 
over in excess of the short-term capital gains was not tabulated; neither 
were any carry-overs tabulated from the returns showing a net loss from 
sales of capital assets for the income years 1939-1941, even though a 
carry-over appeared on the return. 

The carry-overs tabulated from 1943-1944 returns are "Net capital 
loss," as defined on page 58, reported without further limitation. These 
carry-overs consist of either short- or long-term capital losses, or of 
both. The carry-over for 1944 in some instances includes a carry-over 
from both 1942 and 1943. 



60 



STATISTICS OF INCOME FOR 1944, PART 1 



Capital loss carry-over tabulated from individual and taxable fiduciary returns for 1939- 
194s and from individual returns for 19^4, by returns loith net gain or with net loss 
from sales of capital assets and by returns with net income or adjusted gross income 
and returns mih no net income or no adjusted gross income 

[In thousands of dollars] 





Capital loss carry-over tabulated from— 




Returns with net gain from sales 
of capital assets 


Returns with net loss from sales 
of capital assets 


Income year 


Total capital 
loss carry- 
over 


On returns 
with net in- 
come 1939- 
43; adjusted 
gross income 
1944 


On returns 
with no net 
income 1939- 
43; no ad- 
justed gross 
income 1944 


Total capita! 
loss carry- 
over 


On returns 
vrith net in- 
come 1939- 
43; adjusted 
gross income 
1944 


On returns 
with no net 
income 1939- 

43; no ad- 
justed gross 
income 1944 


Individual returns and taxable 
fiduciary returns: 
1939 


21,601 

5,375 

3.977 

836 

19,112 

11,972 


21,231 

5,036 

3,977 

836 

18,898 

11,749 


371 
339 


1 






1940... 


\ (Not tabulated) 


1941 


J 


1942 





1,989 
150,617 

190,396 


1,989 
144,816 

187,157 




1943 


214 

222 


5,801 


Individual returns: 

1944 


3,239 







Capital loss carry-over tabulated from taxable fiduciary returns for 1939-1944, by returns 
with net gaiii or with net loss from sales of capital assets and by returns with net ineome 
or with no net income 

[In thousands of dollars] 





Capital loss carry-over tabulated from— 


Income year 


Returns with net gain from sales 
of capital assets 


Returns with net loss from sales 
of capital assets 




Total capital 
loss carry- 
over 


On returns 
with net 
income 


On returns 

with no net 

income 


Total capital 
loss carry- 
over 


On returns 
with net 
income 


On returns 

with no net 

income 


Taxable fiduciary returns: 
1939 


943 

172 

240 

5 

2,054 

1,841 


943 

172 

240 

5 

2,049 

1,841 










1940 




(Not tabulated) 


1941 






1942 




23 
8,087 
5,754 


23 
7,130 
5,754 




1943 


5 


957 


1944 











PARTNERSHIP RETURNS OF INCOME, 1917-1944 

Partnership returns of income, except for the war excess-profits tax of 
1917, are not subject to direct assessments of Federal income tax. How- 
ever, 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 405-412). "The term 'partnership' includes a syndicate, group, 
pool, joint venture, or other unincorporated organization, 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 



STATISTICS OF INCOME FOR 1944, PART 1 61 

return of each partner according to his proportionate 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 1944. 

For the income year 1939 only, 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, 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 Super- 
intendent of Documents, United States Government 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 1944, 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 dehnquent returns. 

Number of Number of 

partnership partnership 

returns returns 

Income year : Income year : 

1917 31,701 1931 230,407 

1918 100,728 1932 216,712 

1919 175,898 1933 214,881 

1920 240,767 1934 221,740 

1921 259,359 1935 222,293 

1922 287,959 1936 237,367 

1923 304,996 1937 261,470 

1924 321,158 1938 273,361 

1925 309,414 1939 290,876 

1926 295,425 1940 . 372,796 

1927 282,841 1941 453,911 

1928 272,127 1942 490,320 

1929 263,519 1943 491,544 

1930 244,670 1944 577,295 

SOURCE BOOK OF STATISTICS OF INCOME 

The Source Book is a series of unpublished volumes containing com- 
prehensive 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 pur- 
poses 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 1040 A for 1941-1942) are classified by States and Ter- 
ritories, 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 income, personal 
exemption and credit for dependents (combined for 1927-1932 and 
shown separately thereafter), earned income credit for 1934-1942, net 



62 STATISTICS OF INCOME FOR 1944, PART 1 

loss for prior year 1927-1932, normal tax, surtax, 121/2 percent tax on 
capital net gain for 1927-1933, 123/2 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 taxable and non- 
taxable returns, by net income classes, and by sex and family relationship. 

The amount of Government obHgations owned and the wholly and par- 
tially 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. 

For 1941, the Source Book contains no data for individual returns, 
Form 1040A, other than that pubHshed in the report. For 1942, the 
Source Book shows for Form 1040A the number of returns, amount of 
salaries, other income (dividends, interest, and annuities in one sum), 
gross income, personal exemption, credit for dependents, earned income 
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 subsequent to 
1942 does not permit tabulation of data by income classes and by sex and 
family relationship, for the States and Territories. 



INDIVIDUAL INCOME TAX RETURNS 
1944 



BASIC TABLES 

Cumulative distributions — by adjusted gross income classes: 

1. Number of returns, adjusted gross income, and tax. 

Sources of income and tax — by adjusted gross income classes 
and by returns with standard deduction or with 
itemized deductions: 

2. Income, deductions, and taxes. 

3. Frequency distributions of returns for each source. 

Tax analysis — by adjusted gross income classes: 

4. Normal tax and surtax and alternative tax. 

5. Tax withheld, payments, refund, and credit. 

Marital status — by adjusted gross income classes: 

6. Number of returns, adjusted gross income, surtax 
exemption, and tax. 

7. Frequency distribution of returns — by number of 
surtax exemptions. 

Patterns of income — frequency distributions of returns: 

8. Selected patterns by adjusted gross income classes. 

9. Selected patterns by size of specific sources. 

10. Selected patterns by adjusted gross income classes 
and by size of specific source. 

Capital gains and losses— by adjusted gross income classes: 
1 I . Short- and long-term gain and loss, carry-over, and 
net gain or loss. 

Returns with itemized deductions — by adjusted gross income 
classes and by net income classes: 

12. Frequency distribution of returns. 

States and Territories: 

13. Number of returns, salaries, dividends and interest, 
adjusted gross income, and tax. 



63 



STATISTICS OF INCOME FOR 1944, PART 1 



65 



Table 1. — Individual returns for 1944> by adjusted gross income classes: Simple and 
cumulative distributions of number of returns, adjusted gross income, and tax liability, 
with corresponding percentage distributions 

[Adjusted gross income classes and money figures in thousands of dollars] 





Adjusted gross income classes ^ 


Number of returns 






Simple distribution 


Cumulative distribution 
from highest income class 


Cumulative distribution 
from lowest income class 






Number 


Percent 
of total 


Number 


Percent 
of total 


Number 


Percent 
of total 




1 


Indiv idual returns (taxable and 
nontaxable) with adjusted 
gross income: 

Under 0.5 


3,260.590 

2.896.834 

3.171.172 

3.615.095 

3,607.487 

3,459.860 

3,403,802 

3,130,449 

2,870,005 

2.786,617 

2,514,455 

4,133,166 

2,785,527 

1.777.741 

1.039.236 

933.071 

417.756 

220,512 

151,103 

111,991 

88,911 

67,593 

57,375 

46,036 

38.563 

129,466 

67.537 

38,435 

41,610 

20,422 

11,844 

7,253 

4,668 

3,063 

2,135 

4,873 

1,565 

665 

351 

318 

155 

159 

62 

38 

12 

6 

2 

3 

1 


6.95 

6.17 

6.76 

7.70 

7.69 

7.37 

7.25 

6,67 

6.12 

5.94 

5.36 

8.81 

5.94 

3.79 

2.21 

1.99 

.89 

.47 

.32 

.24 

.19 

.14 

.12 

.10 

.08 

.28 

.14 

.08 

.09 

.04 

.03 

.02 

.01 

.01 

(•) 

.01 
(•) 
(«) 
(•) 
(•) 
(«) 
(•) 
(•) 
f«) 
(«) 
(«) 
(«) 
(•) 
C) 


46,919,590 

43,659.000 

40.762.166 

37.590.994 

33.975,899 

30,368,412 

26.908,552 

23.504.750 

20.374.301 

17.504.296 

14.717,679 

12.203,224 

8,070,058 

5.284.531 

3.506.790 

2.467,554 

1.534.483 

1,116,727 

896.215 

745,112 

633.121 

544.210 

476,617 

419,242 

373,206 

334.643 

205,177 

137,640 

99.205 

57.595 

37.173 

25.329 

18,076 

13,408 

10,345 

8,210 

3,337 

1,772 

1,107 

756 

438 

283 

124 

62 

24 

12 

6 

4 

1 


100.00 
93.05 
86.88 
80.12 
72.41 
64.72 
57.35 
50.10 
43.42 
37.31 
31.37 
26.01 
17.20 
11.26 
7.47 
5.26 
3.27 
2.38 
1.91 
1.59 
1.35 
1.16 
1.02 
.89 
.80 
.71 
.44 
.29 
.21 
.12 
.08 
.05 
.04 
.03 
.02 
.02 
.01 
(•) 
(«) 
(•) 
(•) 
(«) 
(•) 
(•) 
(«) 
(•) 
(«) 
(«) 
(•) 


3.260.590 
6.157,424 
9,328,596 
12,943,691 
16,551,178 
20.011.038 
23.414,840 
26,545.289 
29,415,294 
32,201,911 
34,716.366 
38.849,532 
41.635,059 
43,412,800 
44,452,036 
45.385.107 
45,802,863 
46,023,375 
46.174.478 
46,286.469 
46,375.380 
46.442.973 
46,500.348 
46,546,384 
46,584,947 
46,714,413 
46,781,950 
46.820.385 
46.861.995 
46.882.417 
46.894.261 
46.901.514 
46.906,182 
46,909,245 
46,911,380 
46,916,253 
46,917,818 
46,918,483 
46.918,834 
46,919.152 
46,919.307 
46.919,466 
46,919.528 
46.919.566 
46.919.578 
46.919.584 
46,919.586 
46.919.589 
46,919,590 


6.95 
13.12 
19.88 
27.59 
35.28 
42.65 
49.90 
56.58 
62.69 
68.63 
73.99 
82.80 
88.74 
92.53 
94.74 
96.73 
97.62 
98.09 
98.41 
98.65 
98.84 
98.98 
99.11 
99.20 
99.29 
99.56 
99.71 
99.79 
99.88 
99.92 
99.95 
99.96 
99.97 
99.98 
99.98 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
100.00 


1 


? 


0.5 under 0.75 


2 


^ 


75 under 1.. . . 


3 


4 


1 under 1.25.. 


4 


5 


1.25 under 1.5* 


5 


6 


1.5 under 1.75 


6 


7 


1.75 under 2 


7 


8 


2 under 2.25 


8 


q 


2.25 under 2.5. 


9 


10 
11 


2.5 under 2.75 

2.75 under 3 


10 
11 


1? 


3 under 3.5 


12 


13 




13 


14 




14 


15 




15 


16 




16 


17 


6 under 7 


17 


18 


7 under 8 


18 


19 


8 under 9 


19 


?0 


9 under 10. 


20 


?1 


10 under 11 


21 


n 


11 under 12 


n 


?3 


12 under 13 


23 


?A 


13 under 14 


24 


?5 


14 under 15 


25 


?6 


15 under 20 


26 


?7 


20 under 25 


27 


?8 


25 under 30 


28 


m 


30 under 40 


29 


30 


40 under 50 


30 


31 


50 under 60 


31 


3? 


60 under 70 


32 


33 


70 under 80 


33 


34 


80 under 90 


34 


35 


90 under 100 . 


35 


36 


100 under 150 


36 


37 


150 under 200 


37 


38 


200 under 250 


38 


39 


250 under 300 


39 


40 


300 under 400 


40 


41 


400 under 500 


41 


49. 


500 under 750 


42 


43 


750 under 1,000 


43 


44 
45 
46 

47 
48 
49 


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 


44 
45 
46 

47 
48 
49 




Total. 




50 


46.919,590 
191,905 


100.00 

(') 










.W 


51 


Individualreturns (nontaxable) 
with no adjusted gross in- 
come.' 











51 














m 


47,111,495 


(') 










52 

















For footnotes, see pp. 179-181 ; for extent to which data are estimated, see pp. 47-53. 



66 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 1. — Individual returns for 1944, by adjusted gross income classes: Simple and 
cumulative distributions of number of returns, adjusted gross income, and tax liability, 
icith corresponding percentage distributions — Continued 

[Adjusted gross income classes and money figures in thousands of dollars] 





Adjusted gross income classes ' 


Adjusted gross income ' 






Simple distribution 


Cumulative distribution 
from highest income class 


Cumulative distribution 
from lowest income class 






Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 




1 


Individual returns (taxable and 
nontaxable) with adjusted 
gross income: 
Under 0.5 


947,548 

1,814,067 

2,780,157 

4,071,026 

5,011,786 

5,614,142 

6,374,683 

6,643,163 

6.811,467 

7,307,911 

7,222,747 

13.378.813 

10,394,197 

7,516,504 

4,915,701 

5,057,083 

2,693,021 

1,645,762 

1,279,043 

1,060,155 

931,357 

775,780 

715,970 

620.510 

558,495 

2,224,022 

1,504,311 

1,049,789 

1,430,927 

907,988 

645,763 

468,959 

348,712 

259,874 

202,711 

584,702 

267,591 

146,936 

95,709 

108.299 

68.726 

95.263 

53.754 

46.863 

21.226 

14,108 

6,366 

13,329 

7,719 


0.81 

1.55 

2.38 

3.49 

4.29 

4.81 

5.46 

5.69 

5.84 

6.26 

6.19 

11.46 

8.91 

6.44 

4.21 

4.33 

2.31 

1.41 

1.10 

.91 

.80 

.66 

.61 

.53 

.48 

1.91 

1 29 

.90 

1.23 

.78 

.55 

.40 

.30 

.22 

.17 

.50 

.23 

.13 

.08 

.09 

.06 

.08 

.05 

.04 

.02 

.01 

.01 

.01 

.01 


116,714,736 

115,767,188 

113,953,122 

111,172,965 

107,101,939 

102,090,153 

96,476,012 

90,101,329 

83,458,166 

76,646,699 

69,338,787 

62,116,040 

48,737,227 

38,343,029 

30,826,525 

25,910,825 

20,853,741 

18,160,720 

16,514,959 

15,235,916 

14,175,760 

13,244.403 

12,468,623 

11,752,653 

11,132,143 

10,573,648 

8,349,626 

6,845,315 

5.795,526 

4.364,599 

3.456,612 

2,810,848 

2,341,889 

1,993,177 

1,733,303 

1,530,592 

945,890 

678,300 

531,363 

435,655 

327,355 

258,629 

163,366 

109,611 

62,748 

41,523 

27,414 

21.048 

7,719 


100.00 

99.19 

97.63 

95.25 

91.76 

87.47 

82.66 

77.20 

71.51 

65.67 

59.41 

53.22 

41.76 

32.85 

26.41 

22.20 

17.87 

15.56 

14.15 

13.05 

12.15 

11.35 

10.68 

10.07 

9.54 

9.06 

7.15 

5.86 

4.97 

3.74 

2.96 

2.41 

2 01 

1.71 

1.49 

1.31 

.81 

.58 

.46 

.37 

.28 

.22 

.14 

.09 

.05 

.04 

.02 

.02 

.01 


947,548 
2,761,615 
5.541,771 
9,612,797 
14,624,583 
20.238,725 
26,613,407 
33,256,571 
40,068,038 
47,375.949 
54,598.696 
67,977,510 
78,371,707 
85,888,211 
90,803,912 
95,860,995 
98,554,016 
100,199,778 
101,478,821 
102,538,976 
103,470,333 
104,246.113 
104,962,083 
105,582.593 
106,141,088 
108,365,110 
109,869,421 
110,919,210 
112,350,137 
113,258,125 
113,903,888 
114,372,847 
114,721,559 
114,981,433 
115,184,144 
115,768,846 
116.038,437 
116,183.373 
116.279,082 
116,387,381 
116,456,107 
116,551,371 
116,605,125 
116,651,988 
116,673,214 
116,687.322 
116,693,688 
116.707,017 
116.714,736 


0.81 
2.37 
4.75 
8.24 
12.53 
17.34 
22.80 
28.49 
34.33 
40.59 
46.78 
58.24 
67.15 
73.59 
77.80 
82.13 
84.44 
85.85 
86.95 
87.85 
88.65 
89.32 
89.93 
90.46 
90.94 
92.85 
94.14 
95.03 
96.26 
97.04 
97.59 
97.99 
98.29 
98.51 
98.69 
99.19 
99.42 
99.54 
99.63 
99.72 
99.78 
99.86 
99.91 
99.95 
99.96 
99.98 
99.98 
99.99 
100.00 


1 


? 


0.5 under 0.75 


? 


3 
4 


0.75 under 1 

1 under 1.25. 


3 

4 


a 


1.25 under 1.5 < 


5 


fi 




6 


7 


1.75 under 2.. 


7 


8 


2 under 2.25 


8 


9 

10 
11 


2.25 under 2.5 

2.5 under 2.75 

2.75 under 3 


9 
10 
11 


1? 


3 under 3.5 


I' 


13 


3.5 under 4 


n 


14 


4 under 4.5 


14 


15 


4.5 under 5 


15 


16 


5 under 6 


16 


17 


6 under 7 


17 


18 


7 under 8 


18 


in 


8 under 9 


19 


?o 


9 under 10 


20 


?i 


10 under 11 


21 


m 


11 under 12. 


22 


?3 


12 under 13 


23 


9A 


13 under 14 


24 


?!5 


14 under 15 


25 


26 


15 under 20 


26 


27 

28 


20 under 25 

25 under 30 


27 

28 


?9 


30 under 40 


29 


30 


40 under 50 


30 


31 


sounder 60 


31 


32 


60 under 70 


32 


23 


70 under 80 


33 


34 


80 under 90 


34 


35 


90 under 100 


35 


36 


100 under 150. 


36 


37 


150 under 200 


37 


38 


200 under 250 


38 


39 


250 under .300... 


39 


40 


300 under 400 


40 


41 


400 under ,500 


41 


42 


500 under 7,50 


42 


43 


750 under 1,000 


43 


44 
45 
46 
47 
48 
49 


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 


44 
45 
46 

47 
48 
49 




Total 




50 


116,714.736 
» 249, 771 


100.00 










50 


51 


Individualretums (nontaxable) 
with no adjusted gross in- 
come.* 

Grand total 










51 














52 


•116,464,965 


(') 










52 

















For footnotes, see pp. 179-181; for extent to which data are estimated, see pp. 47-63. 



STATISTICS OF INCOME FOR 1944, PART 1 



67 



Table 1. — Individual returns for 1944, by adjusted gross income classes: Simple and 
cumulative distributions of number of returns, adjusted gross income, and tax liability, 
loith corresponding percentage distributions — Continued 

[Adjusted gross income classes and money figures in thousands of dollars] 





Adjusted gross income classes * 


Tax liability' 






Simple distribution 


Cumulative distribution 
from highest income class 


(Cumulative distribution 
from lowest income class 






Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 




1 


Individual returns (taxable and 
nontaxable) with adjusted 
gross income: 
Under 0.5 














1 


? 


0.5 under 0.75.-. 


28,773 

117,588 

232,116 

352,824 

457,886 

568,240 

620,010 

644,419 

719,094 

736,140 

1,452,573 

1,209,589 

955,019 

671,120 

758,737 

452,645 

306,455 

255,341 

224,333 

206,799 

180,968 

174,343 

157,262 

147,550 

647,519 

505,473 

394,428 

598,052 

419,786 

320,470 

245,292 

191,023 

146,989 

118,224 

360,446 

174,045 

97.963 

65,493 

73,313 

48,200 

66,467 

37,336 

31.678 

15,178 

10,046 

4,843 

9,511 

4,801 


0.18 

.73 

1.43 

2.18 

2.82 

3.50 

3.82 

3.97 

4.43 

4.54 

8.96 

7.46 

5.89 

4.14 

4.68 

2.79 

1.89 

1.57 

1.38 

1.28 

1.12 

1.08 

.97 

.91 

3.99 

3.12 

2.43 

3.69 

2.59 

1.98 

1.51 

1.18 

.91 

.73 

2.22 

1.07 

.60 

.40 

.45 

.30 

.41 

.23 

.20 

.09 

.06 

.03 

.06 

.03 


16,216,401 

16,187,628 

16,070,040 

15,837,924 

15,485,101 

15,027,215 

14,458,975 

13,838,965 

13,194,546 

12,475,452 

11,739,312 

10,286,739 

9,077,150 

8,122,131 

7,451,011 

6,692,274 

6,239,629 

5,933,174 

5,677,833 

5,453,501 

5,246,701 

5,065,734 

4,891,391 

4,734,129 

4,586,578 

3,939,059 

3,433,586 

3,039,158 

2,441,106 

2,021,320 

1,700,850 

1,455,558 

1,264,535 

1,117,546 

999,322 

638,876 

464,831 

366,868 

301,374 

228,062 

179,861 

113,394 

76,058 

44,379 

29,201 

19,155 

14,312 

4.801 


100.00 

99.82 

99.10 

97.67 

95.49 

92.67 

89.16 

85.34 

81.37 

76.93 

72.39 

63.43 

55.98 

50.09 

45.95 

41.27 

38.48 

36.59 

35.01 

33.63 

32.35 

31.24 

30.16 

29.19 

28.28 

24.29 

21.17 

18.74 

15.05 

12.46 

10.49 

8.98 

7.80 

6.89 

6.16 

3.94 

2.87 

2.26 

1.86 

1.41 

1.11 

.70 

.47 

.27 

.18 

.12 

.09 

.03 


28,773 
146,361 
378,477 
731,301 
1,189,186 
1,757,426 
2,377,436 
3,021,855 
3,740,949 
4,477,089 
5,929,662 
7,139,251 
8,094,270 
8,765,390 
9,524,127 
9,976,772 
10,283,227 
10,538,568 
10,762,901 
10,969,700 
11,150,667 
11,325.010 
11,482,272 
11,629,823 
12,277.342 
12,782,815 
13,177.243 
13,775,295 
14,195,081 
14,515,551 
14,760,843 
14,951,866 
15,098,855 
15,217,079 
15,577,526 
15.751,570 
15,849,533 
15,915,027 
15,988,339 
16,036,540 
16,103,007 
16,140.343 
16,172,022 
16,187,200 
16,197.246 
16.202,089 
16,211,600 
16.216.401 


0.18 
.90 
2.33 
4.51 
7.33 
10.84 
14.66 
18.63 
23.07 
27.61 
36.57 
44.02 
49.91 
54.05 
58.73 
61.52 
63.41 
64.99 
66.37 
67.65 
68.76 
69.84 
70.81 
71.72 
75.71 
78.83 
81.26 
84.95 
87.54 
89.51 
91.02 
92.20 
93.11 
93.84 
96.06 
97.13 
97.74 
98.14 
98.59 
98.89 
99.30 
99.53 
99.73 
99.82 
99.88 
99.91 
99.97 
100.00 


?. 


3 


0.75 under 1 


3 


4 


1 under 1.25 


4 


>) 


1.25 under 1.5 


5 


6 


1.5 under 1.75 


6 


7 


1.75 under 2 


7 


8 


2 under 2.25... 


8 


q 


2.25 under 2.5 ... 


9 


10 


2.5 under 2.75 


10 


11 


2.75 under 3 


11 


T? 


3 under 3.5 


12 


13 




13 


14 




14 


15 




15 


16 




16 


17 


6 under 7. . 


17 


18 


7 under 8 


18 


19 


8 under 9. 


19 


?0 


9 under 10. 


20 


?1 


10 under 11 


21 


n 


11 under 12 


22 


?3 


12 under 13 


23 


?4 


13 under 14 


24 


?5 


14 under 15 


25 


?fi 


15 under 20 


26 


?7 


20 under 25 


27 


?8 


25 under 30 


?8 


?9 


sounder 40 


29 


30 


40 under 50 


30 


31 


50 under 60 


31 


3? 


60 under 70 


32 


33 


70 under 80 


33 


34 


80 under 90 


34 


35 


90 under 100 . 


35 


36 


100 under 150 


3fi 


37 


150 under 200 


37 


38 


200 under 250 


38 


39 


250 under 300 


39 


40 


300 under 400 . 


40 


41 


400 under 500 . 


41 


42 


500 under 750 


42 


43 


750 under 1,000 


43 


44 
45 
46 
47 
48 
49 


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 


44 
45 
46 
47 
48 
49 




Total 




50 


16.216,401 


100.00 










50 


51 


Individualreturns (nontaxable) 
with no adjusted gross in- 
come.' 

Grand total 










51 


















53 


16,216.401 


100.00 










F>?. 

















For footnotes, see pp. 179-181; for extent to which data are estimated, see pp. 47-53. 



68 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 2. — Individual returns for 1944} by taxable and nontaxable returns and by adjusted 
Part III, returns with itemized deductions: Number of returns, income or loss from 
deductions, surtax exemption, tax liability, tax payments, and tax overpayment 

PART I— ALL 
[Adjusted gross income classes and 





Ad jiisted gross income elates ' 


Total 

number of 

returns 


Salaries 

and 
wages ■" 


Dividends 

and 
interest " 


Annuities 

and 
pensions •' ' 


1 


Taxable individual returns: 

0.5 under 0.75 


2,045,206 

2,950,919 

3,477,486 

3,512,445 

3,459,860 

3,403,802 

3.130,449 

2,870,005 

2,786,617 

2,514,455 

4,133,166 

2,785,527 

1,777,741 

1.039.236 

933,071 

417.756 

220,512 

151,103 

111,991 

88,911 

67,593 

57,375 

46,036 

38,563 

129,466 

67,537 

38,435 

41,610 

20,422 

11,844 

7,253 

4,668 

3,063 

2,135 

4,873 

1,565 

665 

351 

318 

155 

159 

62 

38 

12 

6 

2 

3 

1 


1,071,591 

2,100,718 

3,264,703 

4,119,028 

4,857,752 

5,563,326 

5,884.553 

6,042.240 

6,582,114 

6,519,003 

12,125,501 

9,395,592 

6,604,705 

4,125,642 

3,812.905 

1,643.458 

819,425 

563,675 

433,110 

374,650 

286,724 

267,449 

215,421 

190,297 

756,752 

492,038 

323,503 

408,846 

245,872 

161,150 

115,442 

78,107 

55,590 

39,408 

102,840 

36,523 

16,776 

8,902 

10.109 

5,840 

3,769 

2,705 

653 

449 

153 

1 

3 

2 


32,315 

59,812 

66.900 

71,686 

76,956 

80,845 

75,803 

72,759 

73,268 

72,464 

149,051 

111.068 

116.790 

109,313 

166.913 

150,776 

110.951 

98.675 

88,269 

81,608 

72,757 

70,114 

64,782 

58,400 

248,378 

184,706 

135,919 

204,076 

142,640 

108,884 

83,270 

66,356 

51,950 

43,781 

130,038 

68,978 

39,460 

29,442 

30,050 

20,690 

34,522 

23,951 

18,596 

6,319 

6,584 

3,385 

8,799 

7,753 


5,025 

9.656 

13.637 

10.845 

12,058 

10,617 

7.238 

8,597 

7.717 

7.313 

8.453 

9.487 

7,275 

5.396 

8,204 

6.403 

3,346 

3,169 

1,638 

1,626 

1,227 

1,231 

1,061 

1,356 

3,586 

1,927 

2.057 

2.436 

1.436 

1.085 

1,030 

589 

364 

367 

984 

593 

136 

61 

101 

154 

68 

64 

53 


? 


0.75 under 1 


3 


1 under 1.25 


4 


1.25 under 1.5 


5 


1.5 under 1.75 


6 


1.75 under 2. 


7 


2 under 2.25 


8 


2.25 under 2.5. 


q 


2.5 under 2 75. . 


in 


2.75 under 3 


11 


3 under 3.5 


n 


3.5 under 4 


13 


4 under 4.5 


14 


4.5 under 5 


15 


5 under 6 


16 


6 under 7 


17 


7 under 8 


18 


8 under 9- 


19 


9 under 10. 


?.() 


10 under 11 


21 


11 under 12 


n 


12 under 13 


?3 


13 under 14 


U 


14 under 15 


25 


15 under 20 


26 


20 under 25 


27 


25 under 30 


28 


30 under 40. 


29 


40 under 50 


30 


50 under 60 


31 


60 under 70. 


32 


70 under 80. 


33 


80 under 90. 


34 


90 under 100 


35 


100 under 150 


36 


150 under 200 


37 


200 under 250 


38 


250 under 300 


39 


300 under 400 


40 


400 under 500 


41 


500 under 750 


42 


750 under 1,000. 


43 


1,000 under 1,500.... 


44 


1,500 under 2,000.. 


45 


2,000 under 3,000 


6 


46 


3,000 under 4,000 


47 


4,000 under 5,000 




48 


5,000 and over 






Total taxable individual returns 




49 


42,354,468 


89,729,018 


3,829,799 


169,660 




Nontaxable individual returns: " 

No adjusted gross income' 


50 


191,905 
3,260,590 
851,628 
220,253 
137,609 
95,042 


29,666 

768,463 

313,271 

102,606 

82,805 

98.918 


12,620 
20,572 
22,640 
10,775 
7,915 
19,408 


1,060 
2,066 
3,208 
1.967 
1,492 
1.950 


51 


UnderO.5 


52 


0.5 under 0.75 


53 


0.75 under 1 


54 




55 


1.25 and over 




Total nontaxable individual returns. . 


56 


4,757,027 


1.395.729 


93.931 


11,743 




Grand total 


57 


47,111.405 


91,124.747 


3.923.730 


181,403 




Taxable returns with adjusted gross income under 

$5,000 and nontaxable returns. 
Taxable returns with adjusted gross income of 

$6,000 and over. 


S8 

59 


44.643,941 
2.467,654 


79.652,198 
11.472,560 


1.262,960 
2.660,770 


135,057 
46,346 



For footnotea, see pp. 179-181; for extent to which data are estimated, see pp. 47-53. 



STATISTICS OF INCOME FOR 1944, PART 1 



69 



gross income classes — Part I, all returns; Part II, returns with standard deduction; 
each of the sources comprising adjusted gross income, adjusted gross income, itemized 



RETURNS 

money figures in thousands of dollars] 



Rents and 


royalties " 


Business and profession '< 


Partnership '^ 


Sales or exchanges of 
capital assets " 




Net profit 


Net loss 


Net profit 


Net loss 


Net profit 


Net loss 


Net gain 


Net loss 




35,692 


2,440 


166,047 


5.571 


15,834 


484 


5.381 


3.828 


1 


66,519 


4.343 


315,215 


9.174 


28,980 


1,465 


8.150 


5.602 


2 


65,274 


4,895 


442,202 


10.833 


44,246 


939 


10.802 


6.578 


3 


64,290 


6,983 


487,433 


10,097 


47,669 


1,938 


14.465 


6.012 


4 


70,197 


6,857 


513,258 


12,370 


53,911 


629 


15.231 


8,021 


5 


71.559 


8,109 


550,654 


11,823 


70,019 


1,524 


18.009 


8.885 


6 


67,995 


9,589 


501,790 


11,189 


84,002 


2,766 


20.851 


7.656 


7 


73,600 


8,979 


491,470 


11,731 


90,510 


2,688 


22.959 


7.798 


8 


72,207 


8,618 


463,030 


8,595 


77,462 


1.181 


22.257 


7.495 


9 


63,227 


7,715 


440.102 


9,184 


90,628 


1.206 


19.181 


8.354 


10 


118,740 


14,072 


746.462 


15,299 


172.668 


1.426 


42.137 


12.632 


11 


97,093 


10,926 


572.468 


12,812 


144.923 


1.710 


40,147 


9,057 


12 


79,162 


6,274 


489,007 


7,493 


148,655 


3,041 


37.687 


8,882 


13 


59,334 


5,843 


427,300 


6,602 


131,385 


1,650 


34.122 


7,577 


14 


85,187 


6,144 


649,308 


12,667 


228,613 


848 


58.948 


10,965 


15 


65,715 


5,339 


511.243 


8,446 


227,991 


638 


50.409 


12,054 


16 


44,220 


2,674 


407,208 


4.961 


201,366 


1.591 


35,129 


6,021 


17 


41,192 


2,469 


334,780 


5.219 


189,113 


1.302 


28,918 


5,200 


18 


32,817 


2,052 


292,989 


3.795 


166,794 


1.444 


26,348 


4,591 


19 


28,732 


1,517 


246,700 


3,444 


156,435 


943 


24,036 


3,945 


20 


23,798 


1,337 


212,124 


3.632 


145,968 


663 


19,510 


3,241 


21 


23,819 


1.105 


187,254 


3.276 


132,223 


943 


18,449 


3,057 


22 


18,384 


1.245 


165,747 


3.131 


124,229 


721 


17,934 


2,411 


23 


17,571 


912 


142,029 


1,956 


120,174 


610 


15,449 


2,427 


24 


65,446 


3,684 


532,845 


12.958 


503,506 


3.210 


61,377 


8,406 


25 


43,769 


2,595 


326,126 


7.476 


371,192 


1.849 


46,152 


5,448 


26 


26,259 


2,122 


217,379 


6,325 


277,844 


1.199 


33,971 


3,810 


27 


35,417 


2.074 


268,224 


8,994 


411,764 


2,087 


49,202 


4.473 


28 


22,663 


2,034 


150,173 


6,554 


276,682 


1.597 


35,306 


2.634 


29 


14,830 


935 


97,538 


4,854 


206,359 


1,173 


29.571 


1.687 


30 


10,808 


600 


69,023 


3,249 


146.694 


962 


22,687 


1.072 


31 


8,054 


519 


49,682 


3,001 


110,009 


558 


17,461 


706 


32 


5,497 


271 


35,384 


2,084 


84,003 


516 


14,296 


436 


33 


3,953 


244 


27,825 


1,563 


62,166 


387 


14,276 


334 


34 


12,061 


627 


75,512 


6,567 


183.239 


802 


43,401 


803 


35 


5,727 


253 


37,106 


3,805 


75.712 


582 


26,414 


285 


36 


3,740 


92 


18,545 


1.155 


37.189 


290 


17,611 


121 


37 


2,505 


189 


10.625 


1.182 


25.876 


98 


9,951 


69 


38 


2,612 


114 


13.110 


565 


25.245 


186 


16.679 


62 


39 


690 


58 


5.237 


601 


15.533 


84 


12.996 


30 


40 


1,506 


193 


8.935 


1,299 


14.997 


76 


20.054 


34 


41 


496 


76 


1.707 


542 


3,934 


71 


11.674 


23 


42 


75 


61 


5,119 


634 


3,140 


7 


10.311 


16 


43 


1,921 


6 


756 


208 


2,956 


6 


5.302 


3 


44 


164 


1 
2 


6 


190 

34 

9 


4,797 
3,017 
4,036 


80 


3.638 

6 

498 




45 


i' 


46 


1" 






47 




'" "35" 












i" 


48 
















1,644,520 


147,222 


11,706,681 


267,147 


5,743,686 


48.173 


1,109.344 


192.744 


49 


10,165 


11,496 


12,909 


235,386 


5,713 


29,763 


14.570 


11.664 


50 


36,169 


5,090 


134,404 


17,322 


7,044 


2,490 


7.046 


11.097 


51 


.34,278 


2,053 


99,829 


6,218 


5.378 


741 


3.281 


3,366 


52 


15,655 


613 


60,921 


2,813 


2.035 


(32) 


1.802 


2,010 


53 


13,861 


1,059 


41,836 


3,168 


2.334 


m 


2.927 


786 


54 


17,741 


773 


42,646 


3,187 


6.218 


(32) 


3,046 


2,737 


55 


127,870 


21,084 


392,546 


268,093 


28.723 


38,217 


32,673 


31,659 


56 


1,772,389 


168,306 


12,099,227 


535,240 


5.772.409 


86,390 


1,142,016 


224,403 


57 


1.122,759 


126,728 


6.998.985 


410.863 


1.229.616 


60,865 


344,055 


140,036 


58 


649,630 


41,578 


5.100.242 


124.376 


4,542,793 


25.525 


797,962 


84,367 


59 



70 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 2. — Individual returns for 1944< by taxable and nontaxable returns and by adjusted 
Part III, returns with itemized deductions: Number of returns, income or loss from 
deductions, surtax exemption, tax liability, tax payments, and tax overpayment — 



PART I— ALL 
[Adjusted gross income classes and 





Adjusted gross income classes ' 


Sales or exchanges of 

property other than 

capital assets " 


Income from 

estates and 

trusts " 




Net gain 


Net loss 


1 


Taxable individual returns: 

0.5 under 0.75 


826 

1.883 

1,476 

1,409 

1,225 

2,208 

2,460 

3,965 

1,845 

2,807 

5,743 

5,245 

3,497 

3,425 

4,563 

3,467 

2,311 

2,152 

1,663 

1,066 

678 

1,037 

854 

718 

2,110 

923 

553 

636 

475 

293 

126 

45 

50 

23 

43 

51 

9 

29 

4 

426 

5 


(32) 

1,649 

1,472 

1,805 

2,984 

3,200 

3,335 

3,393 

2,139 

1,523 

3,052 

2,482 

1.158 

1.795 

2.827 

1,497 

1,895 

1,722 

1,621 

1,270 

1,259 

711 

1,063 

696 

3,419 

2,141 

1,451 

2,240 

1,151 

1,120 

798 

443 

373 

284 

1.166 

374 

185 

218 

284 

433 

796 

23 

321 


4,564 

7,228 

8.816 

8,751 

10,291 

10,645 

7,943 

11,342 

8,342 

13,060 

20,161 

19,435 

23,250 

17,747 

40,360 

39,096 

25,332 

22,661 

21,916 

20.132 

18,095 

18,044 

16,455 

15,028 

66,001 

47,940 

38,402 

59,036 

40,698 

32,031 

23,961 

21,726 

14,838 

12,055 

43,964 

20,899 

14,737 

9,621 

11,186 

8,287 

13,625 

9,906 

9.842 

3,744 

30 


9 


0.75 under 1 


S 


1 under 1.25 


4 




1 


1.5 under 1.75 


fi 


1.75 under 2 


7 


2 under 2.25 


8 


2.25 under 2.5 


q 


2.5 under 2.75 


in 


2.75 under 3 


11 


3 under 3.5 


n 




13 




14 




15 




16 


6 under 7 


17 




18 


8 under 9 


19 


9 under 10 


?n 


10 under 11. 


21 


11 under 12 


n 


12 under 13. 


23 


13 under 14 


24 




25 


15 under 20 


9fi 


20 under 25 


27 


25 under 30.. 


28 


30 under 40 


29 


40 under 50 


30 


50 under 60 


31 


60 under 70 


32 


70 under 80 


33 


80 under 90 


34 


90 under 100.. 


35 


100 under 150 


36 


150 under 200 


37 

38 


200 under 250... 

250 under 300 


39 


300 under 400 


40 


400 under 500 


41 


500 under 750 


4'' 


750 under 1,000 


43 


1,000 under 1,500 




44 


1,500 under 2,000 




45 


2,000 under 3,000 




(38) 

6 


46 


3,000 under 4,000 




47 


4,000 under 5,000 






48 


5,000 and over 










Total taxable individual returns. . .... 








49 


62,325 


62,088 


911,224 




Nontaxable individual returns: " 

No adjusted gross income ' 


50 


2,156 
553 
489 
692 

(") 

(S2) 


56,391 
4,676 

(32) 
(32) 
(33) 
(32) 


2,635 

1,748 

1.788 

991 

(32) 

3.761 


51 


Under 0.5 


52 


0.5 under 0.75 


53 


0.75 under 1 


54 


1 under 1.25 


55 


1.25 and over 




Total nontaxable individual returns 


56 


4,189 


67,528 


11,657 




Grand total.. 


57 


66,514 


129,616 


922,881 




Taxable returns with adjusted gross income under $5,000 and 

nontaxable returns. 
Taxable returns with adjusted gross income of $5,000 and over 


58 
69 


42,204 
24,310 


97,831 
31 , 784 


183,231 
739,650 



For footnotes, see pp. 179-181 ; for extent to which data are estimated, see pp. 47-53. 



STATISTICS OF INCOME FOR 1944, PART 1 



71 



gross income classes — Part I, all returns; Part II, returns with standard deduction; 
each of the sources comprising adjusted gross income, adjusted gross income, itemized 
Continued 

RETURNS— Continued 

money figures in thousands of dollars] 













Payments 




Over- 
payment 
(refund, or 
credit on 
1945 tax) 




Miscel- 
laneous 
income •' 


Adjusted 
_ gross 
income ' 


Amount of 

surtax 
exemption ^o 


Tax 
liability ' 


Tax 
withheld 


on 1944 
Declaration 

of 

Estimated 

Tax 21 


Balance of 

tax due at 

time of 

filing 




12.944 


1,337,580 


1,645,474 


28.773 


68,583 


5,124 


6.073 


51,006 


1 


20,311 


2,586,239 


2,639,601 


117.588 


137,714 


14,559 


23.144 


57,829 


2 


28,178 


3,921,519 


3,324,746 


232,116 


233,934 


23.191 


40.490 


65,499 


3 


27,153 


4,825,893 


3,537,341 


352,824 


330,313 


28,224 


58.716 


64,429 


4 


34,123 


5,614,142 


3,687,396 


457,886 


417.626 


35,646 


71,760 


67,146 


5 


30,340 


6,374,683 


3,832,444 


568.240 


503.993 


43,849 


87,344 


66,946 


6 


25,063 


6,643,163 


3,741.190 


620.010 


552.333 


52,055 


85,945 


70,323 


7 


28,613 


6,811,467 


3.722,221 


644.419 


571.843 


54,020 


89,068 


70,513 


8 


27,698 


7,307,911 


3,780.315 


719,094 


643.165 


57,523 


90,661 


72,255 


9 


22,945 


7,222,747 


3,565,983 


736,140 


658,379 


60,652 


87,405 


70,295 


10 


36,376 


13.378.813 


6.099.517 


1,452,573 


1,290,842 


127,933 


159.669 


125,871 


11 


35,725 


10.394.197 


4.277.725 


1,209,589 


1,064,482 


113,787 


123.336 


92,017 


12 


33,325 


7.516.504 


2.763,607 


955.019 


806,218 


115,035 


96.932 


63,166 


13 


25,504 


4.915,701 


1.591.894 


671.120 


534,409 


102,853 


72.357 


38,498 


14 


35,532 


5,057,083 


1.393.377 


758.737 


514,997 


179,436 


102.621 


38.318 


15 


22,436 


2,693,021 


591.101 


452.645 


236,176 


163,246 


76.879 


23.656 


16 


13,615 


1,645,762 


293,682 


306.455 


119,333 


133,937 


68.021 


14.835 


17 


10,622 


1,279,043 


196,311 


255.341 


83,749 


124,388 


59.014 


11.809 


18 


8,114 


1,060,155 


142,894 


224.333 


65,597 


116,949 


52,059 


10.272 


19 


7,492 


931,357 


113,781 


206,799 


57,996 


112,493 


45.196 


8,886 


20 


5,033 


775,780 


85,924 


180,968 


44,608 


104,311 


39,833 


7,784 


21 


5,443 


715,970 


72,269 


174,343 


42,908 


101,741 


37,054 


7,360 


22 


4,214 


620,510 


57,676 


157,262 


34,250 


95,502 


34,633 


7,123 


23 


4,075 


558,495 


47,994 


147,550 


30,735 


90,586 


31,505 


5,276 


24 


15.696 


2,224,022 


161,466 


647.519 


125,156 


419,785 


129,759 


27,181 


25 


9,048 


1,504,311 


82,531 


505,473 


83.210 


341,603 


98,893 


18.232 


26 


8,809 


1,049,789 


46,383 


394.428 


56.634 


279,207 


72,437 


13.850 


27 


11,159 


1,430,927 


48,759 


598.052 


72.267 


440,822 


104,623 


19,660 


28 


6,013 


907,988 


23,556 


419.786 


44.421 


319,897 


68.846 


13,378 


29 


3,789 


645,763 


13,265 


320.470 


29,387 


248,473 


51,978 


9.368 


30 


2,598 


468,959 


7,910 


245,292 


21.042 


192,937 


38,292 


6.980 


31 


1,910 


348,712 


5,086 


191,023 


14.573 


151,825 


29,635 


5,009 


32 


1.584 


259.874 


3,219 


146,989 


10,341 


118.789 


21.856 


3,997 


33 


1,669 


202.711 


2,223 


118,224 


7,217 


95.620 


18.594 


3,206 


34 


2.584 


584.702 


4,904 


360.446 


18,899 


298.824 


51.850 


9,126 


35 


889 


267.591 


1,495 


174.045 


6,913 


145.335 


25.323 


3,525 


36 


578 


146,936 


625 


97,963 


2,962 


83,509 


13.286 


1,794 


37 


463 


95,709 


328 


65,493 


1,737 


56.092 


8.984 


1,320 


38 


415 


108,299 


296 


73.313 


1,820 


64.219 


9,705 


2,432 


39 


81 


68,726 


144 


48.200 


1,112 


41.565 


6.263 


739 


40 


179 


95,263 


143 


66.467 


699 


58.495 


8.306 


1,032 


41 


50 


53,754 


50 


37,336 


422 


32.337 


4,933 


355 


42 


113 


46,863 


36 


31,678 


120 


29,953 


2,328 


722 


43 


2 


21,226 


13 


15,178 


85 


14,404 


1,086 


398 


44 


1 


14,108 


4 


10,046 


31 


9,228 


812 


25 


45 




6,366 
13,329 
7,719 


3 
5 

1 


4,843 
9.511 
4.801 




2,175 

8,884 
4,680 


2.668 
626 
121 




46 


r 






47 






48 










672.502 


114,761,385 


51,606,896 


16,216,401 


9,543,227 


5,515,697 


2.410.917 


1,253,440 


49 


3.434 

10,156 


8 249,771 
947,548 


223,976 
2.393.750 




2,701 
55,300 


7.851 
4,759 




10.552 
60.059 


50 






51 


6,631 
3.061 
2.822 
4,996 


476,487 
193,918 
149.507 
185.892 


812.169 
284,595 
192.603 
146.549 




17,389 
4,545 
3,243 
5,773 


1,661 
1,077 
1,174 
3,379 




19,050 
5,622 
4,417 
9,152 


52 






53 






54 






55 








31,101 


•1,703,580 


4.053.642 




88,951 


19,901 




108.852 


56 








603,602 


'116,464,965 


55.660.538 


16.216,401 


9,632,178 


5,535,598 


2.410.917 


1.362.292 


57 


419,400 


''90,554,141 


52,263.092 


8.765,390 


7,902,783 


854,352 


1.092,900 


1.084,644 


58 


184,202 


25,910,825 


3.397,446 


7,451,011 


1,729,395 


4,681,246 


1,318.017 


277.647 


59 



72 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 2. — Individual returns for 1944^, by taxable and nontaxable returns and by adjusted 
Part III, returns with itemized deductions: Number of returns, income or loss from 
deductions, surtax exemption, tax liability, tax payments, and tax overpayment — 

PART II— RETURNS WITH 
[Adjusted gross income classes and 



Adjusted gross income classes ' 



Number of 
returns 



Salaries 

and 
wages '" 



Dividends 

and 
interest " 



Taxable individual returns: 

0.5 under 0.75 

0.75 under 1 

1 under 1.25. 

1.25 under 1.5 

1.5 under 1.75 

1.75 under 2 

2 under 2.25 

2.25 under 2.5 

2.5 under 2.75 

2.75 under 3. 

3 under 3.5 

3.5 under 4 

4 under 4.5 

4.5 under 5 

5 under 6 

6 under 7 

7 under 8. 

8 under 9. 

9 under 10 

10 under 11. 

11 under 12 

12 under 13. 

13 under 14... 

14 under 15. 

15 under 20. 

20 under 25. 

25 under 30. 

30 under 40 

40 under 50 

50 under 60. 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 150. 

150 under 200 

200 under 250... 

250 under 300 

300 under 400 , 

400 under 500 

500 under 750 

750 under 1,000.. 

1,000 under 1,500 

1,500 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 retiwns. 



Nontaxable individual returns: " 
No adju.>ited gross income ^. . 

Under 0.5 

0.5 under 0.75 

0.75 under 1.. 

1 under 1.25 

1.25 and over 



Total nontaxable individual returns- 
Grand total 



Taxable returns with adjusted gross income under 

S5,000 and nontaxable returns 
Taxable returns with adjusted gross income of 

SS.OOO and over 



1,914,490 

2,646,499 

3,065,224 

3,043,729 

2,947,925 

2,880,435 

2,617,116 

2,359,266 

2,268,034 

2,019,186 

3,259,678 

2,164,560 

1,355,694 

765,961 

628,426 

244,097 

123,363 

77,740 

54,115 

38,955 

28,197 

21,622 

16,134 

13,160 

36,885 

14,379 

6,268 

5,419 

2,092 

980 

486 

288 

174 

115 

165 

45 

22 

6 

6 

3 

3 

2 



34,620,944 



3,180,654 

692,909 

117,040 

71,468 

(32) 



4,062,176 



38,683,120 



37,369,973 
1,313,147 



1,034,861 

1.961,954 

2,981,696 

3,693,518 

4,275,047 

4,840,081 

5,024,995 

5,059,432 

5,454,912 

5.315,755 

9,689,950 

7,381,245 

5.107,539 

3,083,879 

2,564,270 

890,592 

393,527 

232,861 

158,053 

113,642 

81,320 

64,378 

44.094 

38.575 

113.878 

49,502 

23.680 

21.661 

9.397 

3,980 

2.242 

883 

965 

870 

667 

174 

72 

31 

107 



69,714,286 



760,433 

280,303 

69,115 

55,073 

(32) 



1,165.033 



70.879.319 



66,069.898 
4,809,421 



22,313 

32,991 

34,814 

35,180 

37,593 

41,992 

38,398 

38,967 

37.223 

39,459 

74,878 

60,550 

66.808 

56.743 

78.201 

65,600 

43,615 

32,393 

25,965 

21,092 

16,971 

14,675 

11,929 

10,311 

30,068 

14,466 

7,588 

8,406 

3,916 

2,113 

1,144 

727 

504 

188 

824 

64 

48 

31 

7 

13 

11 

1 



1,008,777 



14,956 

8,036 

1,191 

412 



24,595 



1,033,372 



642.602 
390.870 



Tor footnotes, see pp. 179-181; for extent to which data are estimated, see pp. 47-53. 



STATISTICS OF INCOME FOR 1944, PART 1 



73 



gross income classes — Part I, all returns; Part II, returns with standard deduction; 

each of the sources comprising adjusted gross income, adjusted gross income, itemized 

Continued 

STANDARD DEDUCTION 22 

money figures in thousands of dollars] 



Rents and royalties " 


Business and profession •< 


Partnership ■' 


Sales or exchanges of 
capital assets " 




Net profit 


Net loss 


Net profit 


Net loss 


Net profit 


Net loss 


Net gain 


Net loss 




27,171 


1,826 


139,073 


4,763 


13,335 


439 


4.403 


2.827 


1 


33,352 


2,738 


249,403 


7,302 


23,265 


1,262 


5.445 


3,152 


2 


35,963 


3,054 


336,450 


6,582 


35,595 


796 


7.216 


2.715 


3 


33,977 


3,949 


356,323 


6.375 


37,188 


1,507 


9.035 


2.345 


4 


35,703 


3,428 


362,231 


8,728 


41,660 


510 


9.772 


3.319 


a 


39,275 


5,082 


396,005 


8,280 


50.201 


718 


10,798 


4.473 


6 


38,777 


5,296 


362,767 


6,753 


64,145 


709 


12,385 


3.691 


7 


40,049 


4,586 


360,292 


6,400 


70,004 


1,654 


14,966 


3,230 


8 


38,237 


4,609 


333,962 


5,219 


56,353 


950 


14,304 


3,709 


9 


38,763 


3,965 


310,482 


5,370 


67,146 


748 


11,727 


3,787 


10 


67,087 


8,126 


542,647 


9,255 


124.297 


1,040 


27,077 


4,998 


11 


55,370 


5,960 


418,726 


6,327 


104,145 


683 


26,423 


4,750 


12 


41,441 


2,972 


355,427 


3.708 


107,291 


1,554 


22,655 


3,796 


13 


31,124 


3,065 


310,159 


3,113 


100,266 


(32) 


21,312 


3,494 


14 


51,373 


3,137 


461,448 


6,494 


170,806 


630 


32,478 


5,180 


15 


35,489 


3,003 


366,048 


5,476 


154,656 


(32) 


30,062 


4,033 


16 


21,650 


1,122 


286,731 


1,863 


139,946 


708 


17,789 


2,170 


17 


18,746 


1,046 


221,710 


1,960 


125,922 


482 


14,130 


1,511 


18 


12,370 


687 


188,866 


1,383 


103,116 


678 


13,618 


1,162 


19 


10,886 


526 


154,048 


981 


91,333 


276 


10,173 


957 


20 


9,559 


434 


121,763 


1.022 


80,430 


175 


8,072 


705 


21 


8,067 


393 


102,714 


848 


67.628 


240 


5,989 


598 


22 


5,769 


218 


84,227 


448 


61,004 


193 


5,935 


451 


23 


5,260 


218 


69,571 


291 


56.476 


84 


5.274 


424 


24 


16,161 


1,086 


242,357 


2.333 


197.159 


367 


15,758 


1,112 


25 


7,651 


630 


112,337 


1,057 


116.121 


393 


10.762 


499 


26 


3,395 


187 


61,372 


551 


64,952 


98 


5,233 


242 


27 


3,665 


173 


61,475 


829 


78.963 


222 


6.067 


217 


28 


2,293 


40 


29,268 


406 


42.526 


88 


3,540 


86 


29 


946 


46 


14,393 


182 


27.348 


41 


2,663 


33 


30 


502 


25 


9,637 


126 


15.501 


114 


1,826 


24 


31 


460 


12 


6,786 


123 


10,754 


26 


1,253 


12 


32 


281 


5 


4,189 


23 


6.900 


6 


1.391 


9 


33 


219 


1 


2,740 


27 


5.0.52 


(33) 


1,448 


4 


34 


135 


12 


6,185 


89 


8.326 


2 


2,439 


6 


35 


300 


1 


3 946 


16 


2.385 




349 


1 


36 


383 

(33) 

6 




1,749 
491 


146 

(33) 


2.364 
560 


1 


402 
286 


(33) 


37 


(33) 


38 


867 


604 
409 




330 
390 


1 


39 








40 


(33) 
(33) 




1,078 
11 








41 










1,629 




42 












43 


















44 


















45 


















46 


















47 


















48 




















771,854 


71,656 


7,449,954 


114.849 


2.526,133 


18.429 


396,807 


69,724 


49 


















50 


29.830 


3,562 


119,863 


13.988 


6,426 


1,436 


5,335 


8,155 


51 


13,764 


1,115 


70,711 


3,511 


3,504 


(32) 


1.732 


978 


52 


3 693 


(32) 


27 655 


1,521 


730 




645 


(32) 


53 


2,324 


(32) 


17,895 

(32) 


802 


(32) 


(32) 


400 




54 




55 


















49,611 


4,863 


236,226 


19,823 


11.322 


2,207 


8,113 


9,341 


56 


821,465 


76,519 


7,686,181 


134,671 


2.537,455 


20,636 


404,920 


79,064 


57 


605,900 


63,518 


5,070,174 


107,997 


906,212 


15,621 


205,631 


59,626 


58 


215,565 


13,001 


2,616,007 


26,675 


1,631,243 


5,015 


199.289 


19,439 


59 



74 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 2. — Individual returns for 1944, by taxable and nontaxable returns and by adjusted 
Part III, returns with itemized deductions: Number of returns, income or loss from 
deductions, surtax exemption, tax liability, tax payments, and tax overpayment — 

PART II— RETURNS WITH 

[Adjusted gross income classes and 





Adjusted gross income classes • 


Sales or exchanges of 

property other than 

capital assets " 


Income from 

estates and 

trusts " 




Net gab 


Net loss 


1 


Taxable individual returns: 

5 under 0.75 


698 

1,409 

1,092 

1,178 

907 

1,661 

1,779 

2,524 

1,057 

1,862 

4,091 

3,086 

2,135 

1,595 

3,485 

1,890 

1,418 

1,241 

813 

459 

358 

525 

568 

475 

837 

365 

128 

91 

104 

11 

10 

1 

9 


(S2) 

1,411 

559 

1,068 

1,472 

762 

1,233 

1,074 

1,319 

428 

1,847 

842 

336 

932 

610 

995 

374 

353 

499 

481 

345 

108 

184 

114 

377 

448 

149 

156 

63 

22 

22 

31 

3 

9 

(33) 

2 

30 


3,892 

4,477 

6,173 

4,694 

6,224 

5,838 

4,326 

6,733 

4,815 

7,100 

11,076 

10,996 

10,996 

8,201 

23,742 

21,693 

11,998 

8,752 

8,898 

6,051 

5,269 

5,309 

3,636 

4,523 

12,623 

8,013 

3,640 

4,642 

1,822 

1.673 

398 

590 

251 

276 

925 

489 


9 


0.75 under 1... 


^ 


1 under 1.25 - - 


4 


1.25 under 1.5 - 


"> 


1.5 under 1.75 - 


6 


1.75 under 2 


7 


2 under 2.25 


R 


2.25 under 2.5 


q 


2.5 under 2. 75 -- 


10 


2.75 under 3 - 


11 


3 under 3.5 


1? 




13 




14 




If) 




16 


6 under 7 


17 


7 under 8 


18 


8 under 9. 


1<» 


9 under 10 


''0 


lOunderll 


?1 


11 under 12 


99 


12 under 13 


9S 


13 under 14 


'>4 




?■> 




?6 


20 under 25 


V 




?R 


30under40 


?P 




ftO 


sounder 60 . .. 


31 




3? 


70 under 80 


33 


80 under 90 


34 


90 under 100 


35 


100underl50 


2 


36 


150 under 200 . . 


37 


200 under 250 




38 


250 under 300 




250 


39 


300 under 400 . ... 






40 


400 under 500 


409 




1 

500 


41 


500 under 750 .. .. 




4? 


750 under 1,000 






43 


1,000 under 1,500 . .. 








44 


1,500 under 2,000 . . 








45 


2,000 under 3,000 








46 


3,000 under 4,000 








47 


4,000 under 5,000 








48 


5,000 and over.. 










Total taxable individual returns .. 








49 


38,275 


18.961 


231,604 




Nontaxable individual returns: " 

No adjusted gross income '' 


50 








51 


Under 0.5 


346 

(82) 
(S2) 


2,390 

(32) 


996 

888 

(32) 


52 


0.5 under 0.75 


53 


0.76 under 1 


54 


1 under 1.25 


(32) 


55 


1.26 and over 








Total nontaxable individual returns. 








56 


810 


2.652 


2,123 




Grand total 


57 


39,085 


21,612 


233,627 




Taxable returns with adjusted gross income under $5,000 and 

nontaxable return. 
Taxable returns with adjusted gross income of $5,000 and over 


68 
59 


25.886 
13,199 


16.243 
5,. 369 


97.664 
135,963 



For footnotes, see pp. 179-181; for extent to which data are estimated, see pp. 47-53. 



STATISTICS OF INCOME FOR 1944, PART 1 



75 



gross income classes — Part I, all returns; Part II, returns vnth standard deduction; 
each of the sources comprising adjusted gross income, adjusted gross income, itemized 
Continued 

STANDARD DEDUCTION 2»— Continued 

money figures in thousands of dollars] 













Payments 




Over- 

pajTnent 
(refund, or 
credit on 
1945 tax) 




Miscel- 
laneous 
income " 


Adjusted 

gross 
income ' 


Amount of 

surtax 
exemption 20 


Tax 

liability 


Tax 

withheld 


on 1944 
Declaration 

of 

Estimated 

Tax2» 


Balance of 

tax due at 

time of 

filing 




11,617 


1.250.682 


1,542,389 


26,923 


66.333 


3,968 


5,302 


48,680 


1 


15,704 


2.317,948 


2,388,205 


107,220 


128.816 


9,940 


19,840 


51,376 


2 


22,050 


3.455,486 


2,952,309 


209,534 


214,179 


16,166 


35,027 


55,839 


3 


20,175 


4,181,651 


3,083,542 


316,049 


298,439 


18,964 


50,668 


52,022 


4 


26.244 


4,783,476 


3,161,971 


403,935 


371,920 


24,204 


60,650 


52,838 


5 


21,045 


5,393,650 


3,267,553 


495,890 


443,705 


30,117 


73,780 


51,711 


6 


18.927 


5,552,980 


3,160,677 


532,389 


475,774 


36,679 


72,053 


52,118 


7 


19,294 


5,598,784 


3,100,204 


543,547 


481,834 


38,231 


74,371 


50,890 


8 


19,749 


5,948.272 


3,119,478 


600,457 


537,062 


39.942 


74,921 


51,469 


9 


17,601 


5,798,932 


2,884,035 


608,207 


541,298 


43,491 


72,455 


49,037 


10 


28,301 


10,547,228 


4,855,555 


1,176,323 


1,037,987 


89,400 


131,202 


82,265 


11 


27,695 


8,075,254 


3,343,624 


964,735 


838,853 


82,067 


101,166 


57,351 


12 


27,236 


5,732,696 


2,112,221 


749,658 


629,138 


80,918 


77.359 


37,756 


13 


18,218 


3.623,152 


1,180,283 


509,056 


403,314 


71,290 


55,808 


21,356 


14 


25,409 


3,398,010 


929,651 


531,353 


349,732 


125,729 


74,794 


18.903 


15 


14,970 


1,571,227 


337,461 


280,236 


129,642 


106,374 


54,396 


10,176 


16 


7.860 


919,740 


157,228 


182,109 


57,845 


83,508 


46,651 


5,896 


17 


5,665 


657,232 


96,009 


140.022 


35,003 


71,313 


38,236 


4,530 


18 


3,255 


510,861 


65,312 


116,020 


24,112 


64,507 


31,528 


4,127 


19 


3.145 


408,087 


46,476 


97,772 


17,520 


56,880 


26,339 


2,966 


20 


2.231 


323,537 


33,393 


81,552 


12,615 


49,853 


21,762 


2,678 


21 


2,348 


269,805 


26,208 


71,259 


10,209 


44,050 


18,973 


1,972 


22 


1,491 


217,349 


18,843 


59,873 


6,919 


37,916 


16,931 


1,893 


23 


1,236 


190,703 


15,462 


54,809 


5,945 


36,020 


14,448 


1,603 


24 


4,787 


628,780 


42,098 


199.914 


17,985 


136,799 


51,143 


6,013 


25 


1,914 


318,197 


15,791 


117.793 


8.031 


82.380 


30,595 


3,213 


26 


1,836 


170,826 


6,853 


70,732 


3,965 


50,529 


18,054 


1.817 


27 


1,534 


185,035 


5,776 


85,331 


3,549 


63,015 


21,020 


2.253 


28 


407 


92,618 


2,269 


47,543 


1,616 


35.720 


11,207 


1.000 


29 


418 


53,230 


999 


29,529 


717 


22,195 


7,180 


563 


30 


282 


31,258 


514 


18,277 


378 


14,243 


4,017 


362 


31 


174 


21,423 


311 


13,138 


146 


10,456 


2,680 


144 


32 


300 


14,746 


182 


9,291 


122 


7,109 


2,259 


199 


33 


94 


10,853 


103 


7,035 


175 


5,699 


1,356 


196 


34 


89 


19,483 


170 


13,352 


108 


10,249 


3,127 


132 


35 


1 


7,688 


43 


5.941 


26 


4.609 


1,394 


87 


36 


10 


4,850 


19 


3.827 


12 


2.672 


1,143 


(S8) 


37 




1,657 
1,923 
1,223 
1,589 
1,642 


4 
4 
3 
2 
3 


1.294 
1,527 

916 
1,415 

817 




2 
18 

(33) 


898 
1.359 
473 
808 
751 





408 
150 
442 
607 
66 


14 


38 


2 


39 




40 






41 








42 
43 
44 
45 
46 
47 
48 

49 


373,314 


82,293,764 


41.953,226 


9.486.599 


7,155,043 


1,711,491 


1,405,510 


785.445 


















50 


9,951 
3,868 


920,461 
377,435 


2,315,075 
671,883 




54,592 
15,672 


3,977 
733 




58,568 
16,405 


51 






5? 


967 
333 


102,998 
75,972 

(32) 


171,324 
114,350 

(32) 




2,691 
2,100 

(32) 


192 
192 




2,883 
2,292 

(32) 


53 






54 






55 












15,119 


1,477,077 


3,272,841 




75,064 


5,094 




80, 159 


56 








388.433 


83,770.841 


45,226,066 


9,486.599 


7,230,108 


1,716,585 


1,405,510 


865.604 


57 


308,976 


73.737,267 


43,424,883 


7.243,923 


6,543,716 


590,470 


904,604 


794.867 


58 


79,456 


10,033,574 


1,801,183 


2,242,677 


686,392 


1,126,116 


500,906 


70.738 


59 



76 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 2. — Individual returns for 1944, by taxable and nontaxable returns and by adjusted 
Part III, returns with itemized deductions: Number of returns, income or loss from 
deductions, surtax exemption, tax liability, tax payments, and tax overpayment — 

PART III— RETURNS WITH 

[Adjusted gross income classes and 





Adjusted gross income classes ' 


Number of 
returns 


Salaries 

and 
wages " 


Dividends 

and 
Interest " 


Annuities 

and 
pensions " 


1 


Taxable individual returns: 

0.5 under 0.75 


130,716 

304,420 

412,262 

468,716 

511,935 

523,367 

513,333 

510,739 

518,583 

495,269 

873,488 

620,967 

422,047 

273,275 

304,645 

173,659 

97,149 

73,363 

57,876 

49,956 

39,396 

35,753 

29,902 

25,403 

92.581 

53,158 

32,167 

36,191 

18,330 

10,864 

6.767 

4.380 

2.889 

2,020 

4.708 

1.520 

643 

345 

312 

152 

156 

60 

38 

12 

6 

2 

3 

1 


36,729 

138,764 

283,007 

425,509 

582,704 

723,245 

859,558 

982,809 

1,127,202 

1,203,248 

2,435.551 

2.014.347 

1.497.166 

1.041.764 

1.248,636 

752,866 

425.898 

330,813 

275,057 

261,009 

205,403 

203,070 

171,327 

151,722 

642.875 

442.537 

299.823 

387,185 

236,475 

157,171 

113,200 

77.224 

54.625 

38,538 

102,173 

36,349 

16,704 

8.870 

10,002 

5.840 

3,769 

2,705 

653 

449 

153 

1 

3 

2 


10,002 

26,821 

32,086 

36,506 

39,364 

38,853 

37,405 

33,792 

36,045 

33,005 

74,173 

50,518 

49,983 

52,570 

88,712 

85,176 

67,337 

66,281 

62,303 

60,516 

55,786 

55,439 

52,852 

48,089 

218,310 

170,240 

128,330 

195,669 

138,723 

106,771 

82,125 

65,629 

51,446 

43,593 

129,215 

68,914 

39,412 

29,411 

30,042 

20,677 

34,511 

23,950 

18,596 

6,319 

5,584 

3,385 

8,799 

7,753 


1,541 

3,845 

5,494 

5,219 

6,505 

4,546 

3,075 

5,129 

4,253 

3,980 

5,365 

3,907 

3,742 

2,292 

5,354 

2,476 

1,901 

2,007 

1,324 

1,146 

982 

872 

870 

1,223 

3,160 

1,833 

1,828 

2,307 

1,408 

1,077 

1,004 

589 

363 

367 

982 

593 

136 

44 

101 

154 

68 

64 

53 





0.75 under 1 -.- 


s 


1 under 1.25 


4 


1.25 under 1.5 


5 


1 5 under 1.75 -. 


f, 


1.75 under 2 - 


7 


2 under 2.25 


g 


2 25 under 2.5 _ 


<] 


2 5 under 2.75 


10 


2 75 under 3 . 


11 


3 under 3.5 . 


19 




13 




14 




15 




16 


6 under 7 


17 


7 under 8 . 


IS 


8 under 9 - 


19 


9 under 10 


'>0 


10 under 11 -- 


'I 


11 under 12 


09 


12 under 13 


93 


13 under 14 


'4 




'5 


15 under 20 - 


9fi 


20 under 25 


97 




'>H 


30 under 40 . 


?9 




30 


50 under 60 


31 


60 under 70 


3? 


70 under 80 


33 


80 under 90 --. 


34 


90 under 100.. 


35 




36 


150 under 200 


37 




38 


250 under 300 . 


39 


300 under 400 


40 


400 under 500 


41 


500 under 750 


4'' 


750 under 1,000. 


43 




44 


1 500 under 2 000 


45 




6 


46 


3 000 under 4 000 


■17 






48 


5 000 and over 










40 


7.733,524 


20,014,732 


2,821,022 


93,182 




Nontaxable individual returns: " 


50 


191,905 

79,936 

1,58,710 

103,213 

66,141 

94,937 


29,666 
8,030 
32,968 
33,491 
27,732 
98,809 


12.620 
5.616 

14.604 
9,584 
7,503 

19,408 


1.060 
209 
2,442 
1,663 
1,411 
1,950 


51 


Under 0.5 


5? 




53 


0.75 under 1 


54 




55 






Total nontaxable individual returns. . 


56 


694,851 


230,697 


69,336 


8,735 




Grand total . 


57 


8,428,375 


20,245,428 


2,890.358 


101,917 




Taxable returns with adjusted gross income under 
Taxable returns with adjusted gross income of 


58 
69 


7,273,968 
1,154,407 


13.582,300 
6 663,128 


620.458 
2,269,900 


67,628 
34,289 



For footnotes, sec pp. 179-181; for extent to which data are estimated, see pp. 47-53. 



STATISTICS OF INCOME FOR 1944, PART 1 



77 



gross income classes — Part I, all returns; Part II, returns with standard deduction; 
each of the sources com'prising adjusted gross income, adjusted gross income, itemized 
Continued 

ITEMIZED DEDUCTIONS M 
money figures in thousands of dollars] 



Rents and royalties " 


Business and profession '< 


Partnership '' 


Sales or exchanges of 
capital assets '° 




Net profit 


Net loss 


Net profit 


Net loss 


Net profit 


Net loss 


Net gain 


Net loss 




8,521 


614 


26,974 


808 


2,499 


(32) 


978 


1,001 


1 


23,167 


1.605 


65,812 


1.872 


5,715 


(32) 


2,705 


2,451 


2 


29,311 


1,841 


105,753 


4,251 


8,651 


(32) 


3,586 


3,863 


3 


30,313 


3,034 


131,110 


3,722 


10,481 


(32) 


5,429 


3,667 


4 


34,493 


3,429 


151,027 


3,641 


12,251 


(32) 


5,460 


4,701 


5 


32,284 


3,028 


154,650 


3,543 


19,819 


806 


7,212 


4,412 


6 


29,218 


4,293 


139,024 


4,436 


19,857 


2.056 


8,466 


3,966 


7 


33,552 


4,393 


131,178 


5,331 


20,506 


1,034 


7,993 


4,568 


8 


33,970 


4,010 


129,067 


3.376 


21,109 


(32) 


7,953 


3,785 


9 


24,464 


3.750 


129,619 


3,814 


23,482 


(32) 


7,454 


4,567 


10 


51,653 


5,946 


203.815 


6,044 


48,371 


386 


15,061 


7,634 


11 


41,724 


4.966 


153,741 


6,485 


40,779 


(32) 


13.724 


4,307 


12 


37. 720 


3.302 


133,580 


3,785 


41,364 


1.488 


15,032 


5,086 


13 


28,209 


2,778 


117,141 


3,489 


31,119 


805 


12,810 


4,084 


14 


33,814 


3,006 


187,860 


6,172 


57,807 


(32) 


26,470 


5,785 


15 


30,226 


2,335 


145,195 


2,970 


73,335 


446 


20,347 


8,020 


16 


22,570 


1,551 


120,478 


3,098 


61,420 


883 


17,340 


3.851 


17 


22,445 


1,424 


113,070 


3,258 


63,191 


820 


14,788 


3.689 


18 


20,447 


1,364 


104,124 


2,412 


63,678 


766 


12,729 


3.430 


19 


17,846 


991 


92,652 


2,463 


65,102 


667 


13,863 


2,988 


20 


14,240 


903 


90,361 


2,610 


65,537 


489 


11,438 


2.536 


21 


15.752 


711 


84,540 


2,429 


64,595 


703 


12,461 


2,460 


22 


12,615 


1,027 


81,520 


2,683 


63,225 


528 


11,998 


1,959 


23 


12,311 


694 


72,457 


1,665 


63,698 


526 


10,175 


2,003 


24 


49,285 


2,598 


290.488 


10,625 


306,347 


2,842 


45,619 


7,294 


25 


36,118 


1,965 


213,789 


6,419 


255,071 


1,456 


35,390 


4,950 


26 


22,864 


1,935 


156,006 


5,774 


212,892 


1,101 


28,737 


3,567 


27 


31,753 


1,901 


206,749 


8,164 


332,801 


1,865 


43,135 


4,256 


28 


20,370 


1,994 


120,905 


6,148 


234,156 


1,509 


31,766 


2,548 


29 


13,884 


889 


83,145 


4,672 


179,011 


1,132 


26,908 


1,654 


30 


10,305 


574 


59,386 


3,123 


131,193 


848 


20,860 


1,048 


31 


7,594 


507 


42,897 


2,878 


99,254 


532 


16,207 


694 


32 


5,216 


266 


31,195 


2,061 


77,103 


510 


12,905 


427 


33 


3,734 


243 


25,085 


1,536 


57,114 


387 


12,828 


330 


34 


11.926 


615 


69,327 


6,477 


174,912 


800 


40,962 


797 


35 


5,427 


252 


33,160 


3,789 


73,327 


582 


26,064 


284 


36 


3,357 


92 


16,796 


1,010 


34,824 


290 


17,209 


121 


37 


2,505 


189 


10, 134 


1,182 


25,315 


98 


9,664 


69 


38 


2,606 


114 


12,243 


565 


24,641 


186 


16,349 


61 


39 


690 


58 


5,237 


601 


15,124 


84 


12,606 


30 


40 


1,506 


193 


7,857 


1,299 


14,997 


76 


20,054 


34 


41 


496 


76 


1,696 


542 


3,934 


71 


10,045 


23 


42 


75 


61 


5.119 


634 


3,140 


7 


10,311 


16 


43 


1,921 


6 


756 


208 


2,956 


6 


5,302 


3 


44 


164 


1 

2 


6 


190 
34 


4,797 
3,017 


80 


3,638 
6 




45 


i" 


46 


"2" 


... 




9 


4,036 




498 




47 








i' 


48 
















872.666 


75,566 


4.256,726 


152.298 


3,217,553 


29,744 


712,536 


123,020 


49 


10, 165 


11,496 


12,909 


235.386 


5,713 


29,763 


14,570 


11,664 


50 


6.339 


1,528 


14.541 


3,333 


618 


(32) 


1,711 


2,942 


51 


20.514 


938 


29.119 


2,707 


1,874 


(32) 


1,549 


2,388 


52 


11.962 


547 


33.265 


1,292 


1,306 


(32) 


1,157 


1,801 


53 


11.537 


939 


23.941 


2,365 


1,672 


(32) 


2,527 


786 


54 


17,741 


773 


42,545 


3,187 


6,218 


(32) 


3,046 


2,737 


55 


78.258 


16,221 


156,320 


248,271 


17,401 


36,010 


24,560 


22,318 


56 


950.924 


91,787 


4,413,046 


400.568 


3,234,954 


65,754 


737,096 


145,338 


57 


516.859 


63,209 


1,928,811 


302,867 


323,403 


45,244 


138,424 


80,410 


58 


434,065" 


28,578 


2,484,235 


97,702 


2,911.550 


20,510 


598,673 


64,928 


59 



78 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 2. — Individual returns for 1944, by taxable and nontaxable returns and by adjusted 
Part III, returns with itemized deductions: Number of returns, income or loss from 
deductions, surtax exemption, tax liability, tax payments, and tax overpayment — 



PART III— RETURNS WITH 
[Adjusted gross income classes and 





Adjusted gross income classes ' 


Sales or exchanges of 

property other than 

capital assets '' 


Income from 

estates and 

trusts " 




Net gain 


Net loss 


1 


Taxable individual returns: 

0.5 under 0.75 


(32) 

474 

384 

231 

318 

547 

681 

1.441 

788 

945 

1,652 

2,159 

1,361 

1,830 

1,079 

1,577 

894 

911 

850 

607 

321 

512 

286 

243 

1,273 

558 

425 

545 

370 

282 

117 

44 

41 

23 

41 

51 

9 

29 

4 

17 

5 


(82) 
(82) 
(82) 

737 
1,512 
2,438 
2,103 
2,319 

820 
1,095 
1,205 
1,640 

822 

864 

(32) 
(32) 

1,521 

1,369 

1,122 

788 

915 

603 

879 

583 

3,042 

1,692 

1,302 

2,084 

1,087 

1,097 

776 

412 

370 

282 

1.165 

372 

155 

218 

284 

433 

796 

23 

321 


671 
2,751 
2,643 
4,056 
4,067 
4,808 
3,617 
4,609 
3,526 
5,960 
9,085 
8,439 
12,254 
9,547 
16,618 
17,403 
13.334 
13,909 
13,017 
14,080 
12,826 
12.736 
12.819 
10,505 
53.379 
39.927 
34,762 
54,394 
38,876 
30,358 
23,563 
21,136 
14,587 
11,779 
43,039 
20,410 
14,737 
9,371 
11.186 
8.285 
13,125 
9,906 
9.842 
3.744 
30 


?. 


0.75 under 1 


3 


1 under 1.25 .. 


4 


1.25 under 1.5 


,■> 


1.5 under 1.75 


fi 


1.75 under 2 


7 


2 under 2.25.. 


8 


2.25 under 2.5 


9 


2.5 under 2.75 


10 


2.75 under 3 


11 


3 under 3.5 


12 


3.5 under 4 


13 


4 under 4.5 


14 


4.5 under 5 


15 


5 under 6 


16 


6 under 7 


17 


7 under 8 


18 


8 under 9.. 


19 


9 under 10 


20 


10 under 11 


21 


11 under 12 


22 


12 under 13 


23 


13 under 14 


24 


14 under 15 . 


25 


IS under 20 


26 




27 


25 under 30 


28 




29 


40 under 50 


30 




31 


60 under 70 


32 


70 under 80 


33 


80 under 90 


34 




35 


100 under 150 


36 


150 under 200 


37 


200 under 250 


38 




39 


300 under 400 


40 




41 


500 under 750 


42 




43 


1.000 under 1.500 




44 






45 


2,000 under 3,000 




(83) 

6 


46 






47 


4.000 under 5.000 






48 




















49 


24,050 


43.127 


679,720 




No adjusted gross income' 


50 


2,156 

(.2) 
(12) 
(32) 
(82) 
(32) 


56,391 
2.285 

(") 

(82) 
(12) 
(83) 


2.635 
753 
900 
751 

(82) 

3.761 


51 




62 


0.5 under 0.75 


53 




54 


1 under 1.25 


55 








56 


3,379 


64.876 


9.533 






57 


27,429 


108.004 


689,254 




nontaxable returns. 


58 
59 


16,318 
11.111 


81.588 
26.415 


85.567 
603.687 



For footnotes, sec pp. 179-181 ; for extent to which data are estimated, see pp. 47-53. 



STATISTICS OF INCOME FOR 1944, PART 1 



79 



gross income classes — Port I, all returns; Part II, returns with standard deduction; 
each of the sources comprising adjusted gross income, adjusted gross income, itemized 
Continued 

ITEMIZED DEDUCTIONS 2»— Continued 
money figures in thousands of dollars] 



Miscel- 


Adjusted 


Deduction for— 


















laneous 
Income ■» 


gross 
income ' 


Contribu- 
tions '* 


Interest ^ 


Taxes 2« 


Losses from 

fire, storm, 

etc. 2' 


Medical 

and 

dental 

expenses '^ 


Miscel- 
laneous 
deductions " 




1,327 


86.898 


4,341 


493 


2,335 


123 


2,645 


2.183 


1 


4,607 


268,292 


14,352 


3,047 


10,738 


610 


16,147 


5,118 


2 


6,128 


466,033 


24,782 


6,706 


17,845 


1,685 


27,751 


8,475 


3 


6,978 


644,242 


33,091 


10,842 


24,475 


2,883 


36.345 


11,586 


4 


7,879 


830,666 


41,543 


16.104 


32,423 


3,570 


43.512 


18,004 


5 


9,295 


981,033 


45,727 


21,627 


37,133 


4.438 


49.526 


20,680 


6 


6,136 


1,090,183 


49,516 


24,524 


39,427 


6.254 


54.939 


15,968 


7 


9,319 


1,212,683 


53,477 


29,632 


44,965 


5,883 


52.638 


22,448 


8 


7,949 


1,359,639 


56,603 


37,044 


51,298 


7,810 


50.596 


28, 189 


9 


5,344 


1,423,815 


58,151 


38,728 


52,090 


6.686 


48.257 


30,377 


10 


8,075 


2,831,586 


114,703 


78,615 


102,759 


16.009 


89.253 


56,312 


11 


8,030 


2,318,943 


92,013 


66,728 


83,314 


13,908 


65.865 


48,562 


12 


6,088 


1,783,808 


71,914 


49,103 


66,596 


9,882 


44.771 


33,984 


13 


7,286 


1,292,548 


48,463 


37,376 


44,245 


7,276 


29,565 


39,738 


14 


10,123 


1,659,073 


63,161 


47,336 


60,391 


10,433 


34,034 


38,057 


15 


7,467 


1,121,794 


41,847 


28,121 


42,449 


8,110 


19,291 


26,190 


16 


5,755 


726,021 


25,121 


17,333 


26,955 


3,696 


10,261 


21,127 


17 


4,957 


621,811 


21,156 


13,936 


22,741 


2,274 


7,102 


16.446 


18 


4,859 


549,294 


18,401 


11,772 


19,559 


1,995 


5,301 


13.723 


19 


4,347 


523.270 


16,798 


10,864 


18,478 


2,122 


4.720 


11.973 


20 


2,802 


452,244 


14,727 


8,098 


15,605 


1.488 


3,647 


9.923 


21 


3,094 


446,165 


13,606 


8,071 


14,895 


1.491 


3,297 


9.647 


22 


2,723 


403,161 


12,226 


7,097 


13.544 


1.420 


2,538 


8.116 


23 


2,839 


367,792 


10,828 


6,037 


12.426 


1.124 


2,116 


7.070 


24 


10,908 


1,595,242 


45,886 


23,415 


51,038 


4,876 


7,261 


32.443 


25 


7,133 


1,186,114 


32,850 


15,175 


36,976 


3,464 


3,681 


23,001 


26 


6,973 


878,963 


23,933 


9,842 


26,986 


2,203 


2,037 


13,371 


27 


9,625 


1,245,891 


33,226 


15.278 


37.420 


3,300 


2.086 


19,108 


28 


5,606 


815,369 


23,062 


8.341 


24.295 


2,469 


1,223 


12,880 


29 


3,371 


592,534 


16,704 


6,549 


18.123 


1,988 


615 


9,747 


30 


2,316 


437,701 


13,351 


4.734 


13,522 


1,403 


272 


8,488 


31 


1,737 


327,289 


10,443 


3,467 


9,976 


1,530 


184 


5.398 


32 


1,283 


245,128 


8,613 


2,519 


7,809 


944 


123 


3,721 


33 


1,575 


191,858 


6.945 


1,906 


5,910 


549 


55 


2,984 


34 


2,495 


565,219 


22.555 


6,145 


17,331 


2,095 


105 


10,487 


35 


888 


259.903 


12.156 


2,915 


8,369 


1,190 


21 


5,208 


36 


568 


142,086 


7.146 


1,618 


4.696 


573 


7 


3,205 


37 


463 


94,051 


5.243 


1,350 


3.067 


371 


9 


2,011 


38 


413 


106,376 


5.559 


1,676 


3.520 


421 


5 


2,934 


39 


81 


67,503 


3,259 


720 


2.068 


312 


1 


963 


40 


179 
50 
113 

2 

1 


93,674 
62,112 
46,863 
21.226 
14.108 


5,413 
4,042 
3,699 
1,047 

728 


832 

297 

238 

95 

44 


2,843 

1,434 

1.496 

712 

193 


209 

108 

225 

18 

35 




1,691 
871 

1,215 
184 
238 


41 




42 




43 




44 


i' 


45 




6,366 


601 


(S3) 


231 


10 




59 


46 


i 


13,329 
7,719 


1,111 
1,158 


1,166 
29 


187 
685 






194 
487 


47 


" 25" 




48 








199,188 


32,467,620 


1.235.275 


687,583 


1,135,576 


149,489 


721.805 


664,789 


49 


3,434 


8 249,771 


1.198 


2,026 


3,302 


(32) 


1.398 


516 


50 


204 


27,087 


1.968 


1,012 


2,648 


1.094 


2.901 


641 


51 


2,763 


99,052 


5.988 


3,344- 


8,654 


924 


15.028 


3,747 


52 


2,094 


90,920 


3.763 


2,822 


6,538 


1.333 


17.117 


6.677 


53 


2,489 


73.535 


3.470 


3,696 


6,260 


2.321 


13.242 


5.161 


54 


4,996 


185,682 


6,286 


10,689 


14,846 


23,581 


31.269 


28,175 


55 


15,981 


•226,504 


22.673 


23,590 


42,247 


29,477 


80.955 


44,916 


56 


215,170 


•32,694,124 


1.257.948 


711,173 


1,177,823 


178,966 


802.760 


709,705 


57 


110,424 


•16.816,873 


731.348 


444,159 


651,892 


116.494 


692,766 


386,541 


58 


104,746 


15,877,251 


526,601 


267,014 


525,931 


62,472 


109.995 


323,165 


59 



80 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 2. — Individual returns for 1944, &2/ taxable and nontaxable returns and by adjusted 
Part III, returns with itemized deductions: Number of returns, income or loss from 
deductions, surtax exemption, tax liability, tax payments, and tax overpayment — 

PART III— RETURNS WITH 

[Adjusted gross income classes and 





Adjusted gross income classes ' 


Total 
deductions 


Net 
income 


1 


Taxable individual returns: 

0.5 under 0.75 


12,119 

50,013 

87,245 

119,222 

155,158 

179,130 

190,628 

209,042 

231,540 

234,288 

457,651 

370,391 

276.249 

206.664 

253.413 

166.007 

104,494 

83,655 

70,751 

64,955 

53,487 

51,006 

44,941 

39,601 

164,919 

115,147 

78,372 

110.418 

72,270 

53,725 

41,769 

30.998 

23,729 

18,350 

58,718 

29,859 

17.246 

12,051 

14,116 

7,323 

10.987 

6.753 

6.873 

2.057 

1.241 

901 

2,658 

2,384 


74,779 

218,279 

378,788 

525,020 

675,508 

801,902 

899,555 

1,003,642 

1,128.100 

1,189.527 

2,373,935 

1.948.552 

1.507,559 

1,085,885 

1,405,660 

955,787 

621,528 

538.155 

478.543 

458.315 

398,756 

395,159 

358,220 

328,190 

1,430,324 

1,070.967 

800.591 

1.135.473 

743.100 

538.808 

395.932 

296.290 

221.399 

173.508 

506,500 

230,044 

124,840 

82,000 

92,260 

60, 180 

82,687 

45,360 

39,990 

19,168 

12,867 

5,465 

10.671 

5.335 


? 


0.75 under 1 -.- 


3 


1 under 1.25 


4 


1.25 under 1.5 - 


5 


1.5 under 1.75 


6 


1.75 under 2 


7 


2 under 2.25 


8 


2.25 under 2.5 


q 


2.5 under 2.75 - -.- 


10 


2.75 under 3 . 


11 


3under3.5 


I' 


3.5 under 4 


13 


4 under 4.5 . 


14 


4.5 under 5.. 


15 


5 under 6 


16 


6 iinder 7 


17 


7 under 8 .- 


18 


8 under 9 


IP 


9underl0 - 


?n 


10 under 11 


?1 


11 under 12 


?9. 


12 under 13 


?3 


13 under 14 


?4 


14 under 15 . .. 


9f> 




?.(< 


20 under 25 


f.l 




?8 


30 under 40... . . 


?9 




30 


50 under 60 


31 




3? 


70 under 80 ... 


33 




34 


90 under 100 


35 


100 under 150 . . 


36 


150 under 200 ... 


37 




38 


250 under 300 ... 


39 


300 under 400 


40 


400 under 500. . 


41 


500 under 750 ... 


A"?, 


750 under 1,000 


43 




44 


1,500 under 2,000 


45 


2,000 under 3,000 


46 


3,000 under 4,000 


47 


4,000 under 5,000 - 


48 


5,000 and over. ... . 




Total taxable individual returns 


49 


594,517 


27.873,103 




Nontaxable individual returns: " 


50 


8,663 
10,264 
37,686 
38,251 
34,150 
114,846 




51 


Under 0.5 


20.295 
63.504 
55.690 
41,905 
85,016 


52 


0.6 under 0.75 


53 


0.75 under 1 


54 


1 under 1.25 


55 


1 .25 and over 






5fi 


243,859 


266,410 




Grand total ... 


57 


4,838,376 


28,139,514 




Taxable returns with adjusted gross income under $5,000 and nontaxable returns. 


58 
59 


3,023,199 
1,815,177 


14,077,410 
14.062,073 







For footnotes, see pp. 179-181; for extent to which data are estimated, see pp. 47-63. 



STATISTICS OF INCOME FOR 1944, PART 1 



81 



gross income classes — Part I, all returns; Part II, returns with standard deduction: 
each of the sources comprising adjusted gross income, adjusted gross income, itemized 
Continued 

ITEMIZED DEDUCTIONS «— Continued 
money figures in thousands of dollars] 



Net 
deficit »» 



Amount of 

surtax 
exemption 2" 



Tax 
liability • 



Tax 

withheld 



Payments 

on 1944 

Declaration of 

Estimated 

Tax" 



Balance of 

tax due at 

time of 

filing 



Overpayment 
(refund, or 
credit on 
1945 tax) 



103,085 

251,396 

372,437 

453,799 

525,426 

564,891 

580,513 

622,017 

660,837 

681,9*9 

1,243,962 

934,101 

651,386 

411,611 

463,727 

253,640 

136,454 

100,303 

77,582 

67,306 

52,531 

46,062 

38,833 

32,532 

119,368 

66,740 

39,530 

42,983 

21.287 

12,266 

7,396 

4,775 

3,037 

2,120 

4,734 

1,452 

606 

324 

292 

141 

142 

48 

36 

13 

4 

3 

5 

1 



1,850 

10,368 

22,582 

36,775 

53.951 

72,350 

87,621 

100,872 

118,637 

127,933 

276,250 

244,854 

205,361 

162,065 

227,384 

172,409 

124.346 

115,318 

108,312 

109,027 

99,416 

103,084 

97,390 

92,741 

447,605 

387,680 

323.696 

512,722 

372,243 

290,940 

227,015 

177,885 

137,698 

111,190 

347,094 

168,104 

94,135 

64,199 

71,786 

47,285 

65,052 

36,519 

31,678 

15,178 

10.046 

4.843 

9,511 

4,801 



2,250 

8,898 

19,755 

31.874 

45,706 

60,288 

76,559 

90,009 

106,103 

117,081 

252,855 

225,629 

177,080 

131,095 

165,265 

106,534 

61.488 

48,745 

41,484 

40,476 

31,993 

32,700 

27,331 

24,790 

107,171 

75,179 

52,669 

68,718 

42,804 

28,669 

20,664 

14,427 

10.219 

7,042 

18,791 

6,887 

2,949 

1,736 

1,802 

1,112 

699 

422 

120 

85 

31 



1,156 

4,620 

7,025 

9,260 

11,442 

13,732 

15,376 

15,789 

17,580 

17,161 

38,533 

31,721 

34,118 

31,563 

53,707 

56.872 

50,428 

53,074 

52,442 

55,613 

54.459 

57.691 

57,586 

54,566 

282,986 

259,222 

228,677 

377,807 

284,177 

226,277 

178,694 

141,369 

111,680 

89,921 

288,575 

140,726 

80,837 

55,194 

62,860 

41,092 

57,688 

31,586 

29,953 

14,404 

9,228 

2,175 

8,884 

4,680 



770 

3,304 

5,462 

8,047 

11,110 

13,564 

13,892 

14,697 

15,740 

14,949 

28,468 

22,170 

19,573 

16,549 

27,827 

22,483 

21,370 

20,778 

20,531 

18,857 

18,071 

18,080 

17,702 

17,058 

78,616 

68,298 

54,383 

83,604 

57,639 

44,798 

34,275 

26,954 

19,597 

17,237 

48,722 

23,929 

12,143 

8,576 

9,555 

5,820 

7.698 

4.867 

2,328 

1,086 

812 

2,668 

626 

121 



2.326 

6.453 

9,660 

12,407 

14,307 

15,235 

18,206 

19,623 

20,787 

21,258 

43,606 

34,666 

25,410 

17,142 

19,415 

13,480 

8,939 

7,280 

6,146 

5,919 

5,107 

5,388 

5,230 

3,672 

21,168 

15,019 

12,033 

17,407 

12,378 

8,805 

6,617 

4,865 

3,798 

3,010 

8,994 

3,438 

1,793 

1,306 

2,432 

739 

1,032 

355 

722 

398 

25 



258,434 
3,472 
2,139 
3,021 
2,520 
14,180 



9,653,671 



6,729,802 



2,388,184 



223,976 
78,676 

140,287 

113,272 
78,253 

146,339 



2,701 
708 
1,717 
1,855 
1,143 
5,762 



3,804,206 



7.851 
783 



982 
3,379 



1,005,406 



467,995 



10,552 
1,491 
2,645 
2,740 
2,125 
9,141 



283.766 



780,801 



13,886 



14,807 



28,693 



283,766 



10,434.472 



6.729,802 



2.402,070 



3.819,013 



1,005,406 



496,688 



283,766 



8,838,209 
1,596,263 



1,521,468 
6,208,334 



1,359.068 
1,043,003 



263,882 
3.555,131 



188,295 
817,111 



289,778 
206, 910 



82 



STATISTICS OF INCOME FOR 1944, PART 1 



H 
W 

►J 
►J 

S '^ I 

•2 »- '"' 

3 r tf 



g rt e 



-t3 t, *j 

go S 
.-2-3 fe 



■3_a 

il 






,3iOooc^cD-»<aor^ecou^co(NeoicO':NOoot^oo(Micc^r^co':D^csc>t^uD 



--" (N (D 

^' CsT ^" C<»" C^ CC cicO (N 



J»«CO-^C^CO*-t'-I»-<-H 






) t-» O 05 CD CO (^ » 



» t— .-« Tt* 05 CO t 



__ ,jict^*oo^-^ocqt^cv»t - -_ 

5M'>OOiCOt^OSOCtOi-«00»-"'^t^r^»OCOOO'«J<005CO'-"OiiOO^Ct>C00005COC 



t>»Oit~^>— 'iC'-HCOOsCftOO^CscC 



ICOtDtDCCOOaiCOOOCOfCOS^HCDO' 



o»f5c^r~^'^'^oo*—o:co--c^r~^coicooTt*^COTt<ioo500S'^oot^«-Ht^«oo 

■^— ti00iOOO0>l-^i0'-'C^C0O*0OO00C^CCt^'^C^0i0S»OkOO5«— •r^iCCCC^'-* 



— «OOt^OSO^t~*C<lffOCOCOCDt-»COOiU5C^t~^'^»-<-^OOCDCOC^C^«0*-HOOS^^Tt< 

u:)i005O'^OCCC^'-HC^C^C^C001rr00O<X)'-HOO'X'ecC^C0t^CC'"*"<C>-*'*0iCD-*J< 

c<i" oi" i-^ CO >— « fo" "^ '-« ^ CO f 

OOOiOC^O^'t^OOO-rf'— <c 



»oo*-Hoor— ccoooo05cooo» 



■ Oi O O ■* CI —1 



'■^•^COCOCOC^CSdCOtM'— '"-H— t 



jO:'©-»t"C0T^C-Ji-Hi— II— ICO-— 'i-H.— ( 



•^ o: c» f-H O 



'♦COC^r--r-<rfCO00C^'— '(MOiC^CO'— "OlC^C^iCCOf— ico-^cic 



kC»oait--r-coococ^cDcot^cDC^O'— '"^oia5a;coo'Ma:>»0'-<c)"^(M'^05Dc^^ 
lOc»o^r-H^^^^^*OiCOOiCD■^cococo■^<^c^t^l005"^o^*cot^— icoc^ookococ^ir-* 

i-TcOCOCO'^o'cOt^'cO.-HCo'OiCC^tOMt^iC-^COClCSC^'— 'iftCOCJC^'-i 
1— If— iCJCOCO'1«'^'^'^-^t^^COC^<M»-« 



^C^kO'^'-''— '•^C^OiQ0CJC^O"^'^"^OC^)C0C000t-*»O»Or--00Tt<-;t'a0C^»/5iC'^CS 



ICO— •(MOO^<-HCOOt--'— 'COh-'MCi'— 'U^»Ot 



r^OiOicOccocodO-— 'C 



r-^eo^ooocoo 



^COC^OidOiCVJCDOOCOOCSr-.OC^OOCO 



CO -^ 00 CO ^- • 



-coco"^ot~^oOQO^(>»d-^o;iccooo:osr^a:o»ccoc^'-< 



•^00»O— lO-»^COOOCiOC^0005t^OO*^CO"^'— i<:Ot^C^C0'-H»C'»*<'«J*05r^O>C0C)C0lO'«^ 
•- — --,-Ht-^COCO^COC^'— (Tt<b-t^t--OuO'-HOO"^C^J«— 'CDt^i.OOOt^OOr^CO'— '0»00 



Jrt^CDt-^CO'-tOiCDOCO'— 'CSC 



C0CO"^<-»>— tOit^COCOOMCO'^CCW'-'i-* 



(NO:'-HCDl~-COC^^'— <OlTj«e001COOiiOCO<MT-»i— I— <--H 



OiuOCOt^h-oO'^OlOOClCOC^CSCDCOCOCD-^CDOiCOO'^UOOO'— «*OiC00CDe0OiO5C 

t*oO'X)^a50oOOi~*"^cooocD'»t?oO'- '" — — '-— — .-^ ^ — .- 






liOUO'^O^OJ"^'— ly^COCOCDCKCSOS 



iCOOOiOs-^oOTtt-^r— r^.— •»oOiiocod'-« 



CJOO'— •c^cococo^-n'CocococDor^t^o^-cO'^cococscsQO-^c^cO'— < 



1— I — I CS Ol iM O) C 



1 -^ CO C) C^l W '— ' 1-H 



cv) <5i -f. CO -H e 

■^ coos ^ 00- 



>^^»0'^coooiCi-H-^oococO(MuO'*ccooooor-*0»corj.»o 



t^t— OCOObf— iC:»CcDcOcDC^I^c 



^ Tj* O 00 Oi 



j"t>J'l-J'Tj< CO >— • CO <-< "^O'^O»^»-''-t^i0CS00»«OC0CSC0»00i'—'OCDC0M '-'■-< 



1-^ »o CO r^ r^ »o m c 



cDTt*asOOOoOco»ocooo»o:ocst^Cv)>— I 

T-iCICSCOCOCOiMC-lWC^ICOC^'-' 



joici— fcooscoaoco-^cococs^^coco— ^cir-i 



COO>CDUOOC^OS»Ot^UOCOI--i-'CO<— (COCICO'-H— <CO»CCOCOCDt>-mOCS'»*COOOCOW^ 
Oi-lOO-*cOO'^0'-'«OCOC^Tj'COt-^»Cl^^O«35^0:t^COCDCOCOCO'— CS^"5CDOCO 



lOOt— 'MOlCOOOCO't^C- - 
■-^lOt—'-HiOOCOt^oO'-HCOOO 
OOSTf»CTt<'^»-(00t— iO>— It-— 



C^tMCOCOCOCOCOCSKMC^-^C: 



WCOCO-— 'CS'O'— iQOCOiO'^COC-JCOCO'^C^'— t 



t- O 05 -^ C-l •— ■ ' 



-•-iC^CO'^iOOWOOOOOOOQO 
0_-.— I— (— ir-«CSCSCC^*OCDt^00a>i-< 



•a SI'S J =«| J §ll 9| §11111 § § § 3 § § 3 § § § § 9 § § 9 



^HMco*^»ocor^oooio-HC»ico'*u><or^ooo>o^HNco 






STATISTICS OF INCOME FOR 1944, PART 1 



83 



tocor^ooCiO—ic^co-^iccDi^oo 


O) 


O ^ CM CO -^ »0 


to 


t^ 


00 


OS 


CQCOnC^CO-^'^'^-^'^'^-^-^'^ 


•^ 


IC tOtOU) to^ 


U5 


ire 




us 


C^ "3" CD M CO CO CO 00 M r-i T-H 1 ( 1 


s 


CM tO-« 
CMI^ti 


CM 


to 

CM 


to 
to 


g 


wH III 


t^ 


OTt<C<l 


lO 


CO 




o 




us" 


eM"co"i-H ST ST JT 


oo" 


■^ 


oo" 


to' 




t> 


»^ •. • w^^ 




t- 


us 




OOt^OO^C-^Oi-^fOl-^ffM^^ 


CM 


toos OOOOC 00 


OS 


^ 


OS 


CM 


g^^0J=.««^ 




.^fi to IC t^ CM OS 










OS 


oo«oco>ot^ 


^* 


t^ 


OS 


00 


r-l 


Cl" 


CM-^" os'co"e<rco" 


cm" 


ire 


l«" 


os" 






, CM, , ., , 


-^ 


o 




oo 




o 


n n n n n 




'^ 


t^ 


CO 




"* 






'^ 






oo Oi -'f -^ r^ CO ^^ ic CO <© w 1^ i-H 1 

Ci t>- 00 *C -^ CS CO »-« " 


CO 


«OC"tOCO^ 


r^ 


o 


■^ 


CO 


05 








OS 




-<JH ^ 1 


■^ 


t^ CM OS CM -^ CO 


OS 


■^ 




CM 




^ 


o'to'o'incM'cM" 


t^ 


Os' 


cm" 


t-T 




CO 


lOCO-H, , , 


o 


=2 


o. 


■* 










ire 


"<** 




o lO ot^cs cor^ oc o iM ^ 1 < I 


OS 


to too t^ CM t^ 


00 


t^ 


OS 


oo 


0-^C<HCiOC^<M ^^ til 




CMCM ■a.o too 


to 


CM 


-<tl 






to 


^ CM 00 CO t^ 00 


CO 


o 


ire 


•* 




,_," 


00 O O OS Tt* OS 


Co' 


ire" 


t--" 


tc 




M 


, CMC3SI:~ T). CM 








OS 




00 




^* 


ire 


OS 


ire 


i ; i 


T)<" 






ire" 


■^ 




MOJO-* — • — OS tCOOC^CC-H ■-! 


I^ 


OS ire to CM to CO 


_ 


oo 


CM 


to 


iOiOtO->J.CS-^C^— ■ 1 


'^ 


— i-HCOOOS -^ 


oo 


CM 


lO 






o 


CM-H tOOOO^ 


OS 


o 


CO 


CO 




,_r 


■*oo'oo"cm'-<"cm" 


to" 


oo' 


o" 


tc 




CO 




•^ 






00 




to 






CO 


i-O 




I-SOOOQOintO-H— .C^.*(M i^J 1 


CM 


^ t^ Tji t^ O 00 


t~~ 


c» 


U5 


■^ 


MOOrt 03(M>0 COC^ — I 1 1 




to to to CM to lO 




■^ 


3 


o 


■*■»« « . 1 


c^ 


OSOCOCM OS to 


CM 


■^ 




,_," , , 


^ 


o'-^oo'cm'cm'cm" 


,_," 


CM* 


t^ 


-^ 




OS 


CM CM OO CO C^l CM 




o 


■<f 


us 




OS 




CO 


CO 


00 


•^ 




CM 






co" 


cm" 




to t^ O CO IM "I- 03 to CO iC-4 1 1 1 


•^ 


OS 00 CO CM 00-* 


If 


00 


us 


CO 


to Ca ■* e-1 C^ rt 1 III 


CO 


tOOOOO OCM CO 


o 






CM 


C-) 1 1 1 1 


ro 


CO toio o o »re 


t^ 


to 


CM 


•* 




o" 


t-TjCos'-^cm'cm" 


t~-" 


oo" 


,_,*" 


t^ 








CM 


ire 


CM 


CO 


: ! i i 


CM 


n S M n » n 










C<IOOOT}icOOCS^t^C^tOCSCO^^ 


^ 


CO OS OS CO ^ CO 


oo 


CO 


o 


CO 


03tooe<io>-*TCtoco-i 


■^ 


CO OS OS CO CM t~ 


ire 


o 






« CO to CO o^ -^ — 


t^ 


COOOOCOCMCO 


CM 


o 


•"I 


00 


Tj- -^ 


CM 


■*T)<"irecM'oo"V 


OS 


cm" 


os" 


cm" 




CO 


CM OOOCO ^^CM 


00 


CM 


o 






to 




CM 


00 




'-I 




■*' 






-Jl 


CO 


" 


— itoooc^— ■•*Oftce<i — «— 1 


f~ 


-* »0 O '<*' -^ to 


CO 


o 


CM 


00 


-^ rt W t~ 00 OS O Tf (N 


o 


to CM to — OO^ 




o 




1^ 


iraooco — — 1 


to 


OS lO o «^ tot^ 


CO 


o 


CO 


CO 


c^ 


CM 


to t^ CO toco i« 


co" 


to 


os" 


to" 




-«« 


CMOS OO CM 00*0 






■^ 






CO 


to .re —I 


ire 


a> 




CO 




t~." 


ct 


co" 


o" 


os" 


^ 




CO 






■* 


CO 




co>om-Hoomo:(Mooc^toc<icO'^ 


00 


ire o 00 CO OS CM 


1^ 


ire 


^^ 


'* 


t~tOtOU5-^U5iOtOCO« 


to 


O OS CM »0 O ■**! 




OS 


•* 


us 


00 « CD CO CO — 1 -^ 


■* 


OS into CM too 


o 


■* 


CJs 


us 


rtT^" 


^ 


— "o'l-H^o't-* »re 


b-" 


^ 


co" 


t^-T 






OS to »re CM CO OS 


ire 






CO 




CO 






"-^ 


to 


'^ 




c^ 


CO 


^" 


t>J' 


ft* 


cm" 




•* 






•* 








I 




1 




1., 


€*- 














o 












■a 














a 


a> 




1 




1 




3 


a 














o 




1 




fl 




a 


.9 








k> 










a 




3 




.9 


tg 




3 




^ 




i 


I.' 












bU 




Qi 




CQ 




o 






ti 


" la' 1 1 1 ! 1 


3 




aa 


1 




"3 

3 


ii i i i i i 
2§ i ! ; ; : 


'? 




11 






:2 

> 


.1 




3 *- 


3 

-3" 






V C3 1 ■ 1 1 • 






a 




'■3 




V 




"O-^ 




1 1 1 1 1 1 1 looooo 1 


.s 


taxable individual 
No adjusted gross 

Under 0.5 

0.5 under 0.75 

0.75 under 1 

1 under 1.25 

1.25 and over 


1 




Si 


J3 


er 150.. 
er200.. 
er 250.. 
er 300.. 
er400.. 
er500.. 
er 750.. 
er 1,000. 
ider 1,50 
der 2,00 
der 3,00 
ider 4,00 
der 5,00 
d over.. 








3 


a 


3 




1 

3 


o 


"2 -a T3 T3 -o -a -a -a S ° S 5 S 3 


1 


1 


-§ 


I'S 


333333330O0OOO 


cd 




^ a 


oooooooo2^22S2 
oiooSoooS '=.'".=1"='.°.'=. 


H 


H 


o 


o 


si 


•— i»-iC^C^CO^iOt^«— »,-HC^CO^»0 














3 
o 










^ 






H 


H 


i2«ot;oooso^e^co-<»<u»tot^oo 


OS 


O i-H CMCO-* us 


to 


t* 


00 


o» 


cocqcococo-^'^-^-^*4<^-^^^ 


■V 


UJ"5U3lOU3lO 


« 


us 


us 


ko 



84 



STATISTICS OF INCOME FOR 1944, PART 1 






«.0 SJ 



.2 b 



-5 S fc 






"rtB =8*0 






S o 13 

M 1) g 

'■S o 9. 

Si2 § 



S S m "oQ 
g O 03 3 



"o a 

CO * 



™ ^ m 

3 O — 

^ o 



■^r-lOCOOOOSTfOC^ 



. _-^--_ -- poiOitat^c 






OSOiTpQO'^0»-<OOC^005CO'-«0500'^OCOC^05GOi-< 






^H<M(M^HC^^^t^00'M»O'^O05Ot^<:0t>-C^OC000C^^M-^0000t^t*'^O»^ 






c^cbeoob^ioO'-iooooso 

I>"OC^C^C<|-*«DOSOt*COtJ^ 



^»-«>*C^(McDC^»ir^':DcO'^oO'-<'^fC05C^cO'^500co-^Oi«0'-iOOO»COO»OcO 
(DtMCOOOOiOir-iO»OCO<M-^05iCiC^»-<»-i 



r^CO"tfiOiOCDC*5»f5CO>OC^^OO'-<0000'— 'lOO-^iftOSUDeC^OOCO^O-^CD 



SC^cOCOr^CiOiOOiiOCDi— iCO-^OO-^CO-^'— I,— lOCC 



coOXiOPOOt^^^CCt^Ot^O^O-^iOt^t 



CO CO 0* CO CO O 



Tt<00'— lOSC^OOCCCOGO^HCO.— i^D 



-- - O O O 05 OO »-H C^ Tj< Oi (M O r^ C^l C5 (>■ CD IC -Tfi CO (N CO CO "* C>^ -H 



■— «CSCOCOCO'^'^'^COCOt^cD»OCO»OCO'-Hf— I 



00^-<'*00(MiOt*-^COI>-W5^'*COiOC^OOGO(rOCOi— iCTx-f-^OOGOOSTfOOcOOO 
CO"— 'CSiOC^050i>^CDGOt--OiOOi»— <I--t^OOOO^-^COt^t— i'<:t*iCC0O3i-lC*3 
0iO»n)Oc:005C000'^C005C0C005O5»0"^*^'^»CO"*'— <CSCOOOC^COO'-«C^O 
u^O^^^^l0^00i05*0■^t^■Tt'050iO^-•^C0^CC0'— 't^^^t^OSOt^OOOiiOCCC'l 

o»ocoeO'+*'Ot^^ccoooico05Ci'^r*(Mi-^»0'^cooic^'— iiccO'— •*— I 
»0(Mr^Oiaj05b^io»occt-*C"Ooot--c^'— I 

^ C<r C^ C^ C^l" CSI M C^ CN (Nl CO C^ »-i 

(N'^CV300COCOt>-iO^-GO*^'<4*GO-*OC'l"*OiOOGOOi«0(N'^COOOt~»COC^COCOiM 

»ccccoc^oo-^t--t->.coco"00'— 'OOOit— i-Hr-c^j-^GOi— i-^ooon>-Tt<«— losco'^ 

C^C^MCD»-H00TPO'^C0CDC0C^»O'MC0'^00'-'C3»000-<J<r---^COC000i-H»-H00O 
lO COuOOs uoo'cOOOOo'cO C^ o"cDi:D u^cico"oOI^"iO rli"cO CO C^Toi^icTcOCOC^^ 

t— Oc^c<»cO'^cc(MC-1'-hO"50s:oco(M'— I 

coco^^^lOO^*|^^'— '■«^^^oooc<iooco»>i-r*<T*<t^c^cOf-it^icioic»or>.^H-^jt^ 

»0»OOI^C^I>-00'Tf<'^C<)C^I>-0005C0'rf*'-HkO»OOOS'^Ot^C0I>-C^C^O)C0CO00 
-(J^-^fOOoOO^COU^OoOcDCO'^JOT-tcOt^'^iOOOcOC^COtCicDoor^cocOOt^ 

OC^C^i-HC0C<IOWOS^^O*O'^C^0iC000C0iCw:>'^C0C0C^Ci»CC0'^C^'^'-H 



,_,_i,-iC^.^^iOt~^'^»CC^»O'-^0Ji-H00»-H0001C0C^O3OC0t^00O000>»0i0 
CO>— «CDOr^OSCD«5CO"^COiO'^COOoO^ThCOcO-^OiO'-<'-'4000COiO-^0 



WDCMiOCOOUOOO-*" 



'^OiCOC^OOI>.aOW5iOTj<Tt<05iOCOCOCS^-t.-H 



N C<l(M'^'^CO^'^(N"5^C^C^C^C»^r-ti— ip 



oo-^05ioasQOiow5'— <^-^*^-coooO'*'^w- 
^— "CDcc-^asi— iai'-*t--03ict^oo^ooi^GCco 

C')COCOCo"cOTj<-^CD'^iOGOt^'«J*'«*'iOC-1'-H'-< 



t~^OF-<C-l^^050COt^b*OSC005COO 



)Or^w5coco<M050icO'<j« 

OOOOCD-^-^CCCDC^CO^^ 



CDP5,— 1,-HU^cD'— iOW5T-tcDC^OSt^b*'-HTfiTt<w5COOiC^-»OOOTfC^OO»-<CCOi 
000'^COC500SOOSCOCqi-HCOiCCOCOOOiCOCOt^03W3«— <oc^ot-^co«-<io^ 
C^iOCOi— iO»0C0O0i'^'^0lTt<i0i0l>*Ci»OOt>-C0O'— "OOClTtiC^Tf**— icOOi 



coco COiOt 



»OW^'-HOOOOOCOOOOt~-C^ift»OOOa>CDC30kr3(:Oasr-GOi-«C^C^COt^iOOSOOOSt^ 

iooocooioocot-oocoo5»oocor'-t-^c^oo>— i-^ioiOf-HC-^-^ooocacot^^ 



^-H CO CO .-H 05 t 



■'t^COOiC^'— irrcoooicoo 



t-^OiCOcOcOCDcOOcOO 



^■TJ^^O■^Cl•^lOCOCOC^^^OiOl 

^ooco^-^^coocoQO':ocO'-^ooooclO•-Heo^^•^c^'— < 



»— •CJCOCOCO'^'^'O^'^OOCOiO^CD'^COC^*-''— «i— "»-i«— t co«— <•—»•-< 



^T3 

.s ^ 



:^mO^'^C^^«W^CO 



f-HC^CO-^USO^OOOOOO 



J-CJ 



J-T3 ^^ 



.. ^ H-o a ^ ,, - ^ 
4C 9»o 



^ . 



o a> 



V 



_ _ _ <U Ol -O T3 -^ -a TJ T3 T3 "O "O T3 'O 'TJ -O 
0^^^^i-HC<C'ic-Jc^»«CO-<J''^»OCDt^COC73<-'«-»«- ~" ""^ 






* C^ C^ CO -^ U^ CO t* 



«ciM^^«3t^ooo.o;;2C2co2;2Ss;22gsa??s;ass;ssgs« 



STATISTICS OF INCOME FOR 1944, PART 1 



85 



cc^»ccc>r^oooso-^McO'^ift«ot>-oo 


OS 




O -■ <N TO ■* 1/5 


CO 


t- 


00 


03 


CO COCOCOCOCCCC^^^^^^'^^^ 


•^ 


tOiO^iO lO U5 


« 




« 


«o 


t^C^iC M t-- «0^ C^O iCO TP M t 1 t 


TO 




■^ TOU^ coo -^ 


CI 


lo 


LO 




oo -* c<i o eo OJ o ■*»< -^ i-i f-i > t 1 


■^ 




U5TOTOO>«« 




lo 






r>-»c CO ■* t-H III 






(M_OS O CM O IN 


t^ 


00 


"5 


TO 


1— T III 


^ 




CO ^ CO O OS iO 


oo" 


Os" 


CO 


CO 




t~- 




•^ U5 CO cq t>. i« 


OO 


in 








M 




COlO-H 


■* 


00 


I-H 


t^ 


t 1 1 


as" 




oi 


to" 


(m" 


CM 




! : 1 


'" 










c> 






CO 




1 1 1 1 1 1 




CD 


■^ 


C-) 


«5t~eoo02incM-Hrt.»<M 










CM 


s 


CO 


(M«0>C-HT)<iMlNr-ir-< 


O) 




1 1 1 1 1 1 






OS 




«-■«•-.• 


CO 




1 1 1 1 1 1 




co" 


00 


r^ 




o 








o 


o 


OS 




CO 




1 1 1 1 1 1 




to 


OS 


CO 




d" 








cm" 


d 


^ 




M 


_ 


I 1 1 1 1 1 




CM 






U5M-^0'^051C«OOOOOC(MO^CC'^ 


c^ 




OSCOTOt^t^l^- 


OS 


^^ 




■* 


TO — <Min«D-* — >0>nu5«-i 


00 




CSI OS IC C^3 OS t^ 


t^ 


CD 


t^ 


00 


O — OOWWMTO — « 


•^ 




-H CO t^»TOr*»o 


OS 


•>JI 






TO «■*.-<" 


t>r 




d cT CO ooco" 00 


co" 


■*t« 


o" 


^' 




00 




TOiOTOi-l — -.< 


t^ 




TO 


CO 




to 








t^ 


OS 


00 




t^" 








r^ 


■o" 


-" 


OS c<i W3 TO cc r^ c^ CO TO 00 ift CO cq i » t 


o 1 


I^ O OS CO 00 ^H 


^^ 


_ 


OS 


CM 


to -^ OS CD 00 (M -^ t^ r^ C^ ^H 1 1 1 






OOlMOOSTOTO 




CO 


00 




TOOSOCO<M-<-< III 


C<1 




IM C<1 00 — 1 OS t~ 


cq 


■*. 


o 


TO 


—* 1M" III 


^ 




^H ^H OS Tj- CO OS 


to" 


-»JI 


CO 


oo" 




t>* 




IM O OS O CO TO 


TO 


o 




to 




OS 




CO-9< rt 


TO 




t>. 


>o 


1 1 1 


TO 




C-1 


to" 


^ 


1^ 

TO 


^ 


r^ ■* lo t^ OS t^ •«• CO TO |^^ 00 •* — 1 I-h 1 


o 




O t^ O 1< O. CO 


CD 


CO 


TO 


CO 


OO ■* CO TO O lO CO TO ■»• —1 1 1 


oo 




TOCMO t^-HCO 




OS 


»o 




TO OJ CO C>> -H II 


o 




lO^inOOO 


1— 1 




CO 


i<5 




oo" 




•«<"TO"M"o"co"t^" 


■^ 


CJ 


1^ 


CO 








, —TO — ^ , 




•^ 




TO 




00 




C.S 1— 1 (O « 


^~* 


o 


OS 






" 








CM 


-^ 




ira-H(--iocoTO mt^ toTOt^oc^ i ■ i 


00 




OSOOOO — 1 o 


OS 


^ 


o 


^ 


OOSOSt^QOOSOSOiOC^-< I 1 1 


00 




COONO >0 


OS 






■^ 


.OTOOSTO-I [ 1 1 


00 




M«00 to 


Tjl 


TO 


oo 


lO 




w 




-H"-*-*"cq"g^iN" 


>n" 


oo" 


to" 


M* 




s 








OS 


OS 


o 




w 














-i»i -. -* m TO CO « TO t^ C^ -H -H rt 1 1 


TJH 




>ct^ 


CD 


Q 


CO 


■<JI 


oo CO >n u5 c^ — -H — 1 1 1 


t^ 










OS 


OS 


^H 1 1 


OS 




lOOO 


1-H 


o 




t^ 




^ 




Os"cON^N^ereT^ 


CO 


00 


^ 


CD 




CO 




S S ^^^51. 




r>- 


CO 




OS lO Oi b.- ic CO CO 01 CO II 


00 




COM — -»< 


o 


00 


IC 


CO 


M.-ITO-H 1 1 1 1 1 1 1 


^ 




OMOS CO 


CM 


CO 




OS 








— -*t^<M 


TO 


CO 


o 






oo" 




nim"— "— "STJT 


oo" 


co" 


t-^ 


os" 


1 1 : 1 1 : : 


00 




s s s s ^-' 




OS 


t-* 




«5 -^ CO -rji TO -^ w:i 00 00 CO I:^ CO i-h 1 — 


OS 




w b- 1.0 — 1 to •* 


lO 


•* 


00 


CO 


OiOTO>ncO00t~TOTOM-H 1 1 






— t^ — t^Os — 


00 


U3 


•o 




CO^OTO-H 


^J< 




— TOMTOOOO 




•* 




o 




t^ 




ci't-^Co"«"-H"'S<" 


■^ 


cm" 


^ 


^ 




00 






•» 


TO 


OS 


M< 


i ; 


CO 








•^ 


CM 




OS OS rt 00 ■* ^- — 00 OS !M O 00 ■>}< —1 M 1 


<M 




(M t^ C^O TO »0 


OS 


^^ 


^ 


TJH 


ONTOOiOOOOOOSCOTOM 1 






00 — TOU5 — — 


o 


o 


>o 


Tj- 


TOOSTOt~TO-H -H 1 


•^ 




^ — lOOS C^IOS 




t^ 






rt" c-j" 1 


to' 




— c-i'd'V-^TO" 


t^" 


d' 


t-" 


co" 




00 






*r3 


■^ 




■^ 




OS 






o 


to 














'^ 
















T~~ 


"o 












-a 




























3 


a 












O) 










a 




s 


g 












o 






a 




3 




.s 


sg 




3 




£ 




'w 


o 




"S _ 




"rt 




o 


Ml 




>: s 


Ks' 1 1 ; ; 1 


3 

-g 




Mg 


t3 




1 s 


a ; i i i i 

O 1 1 1 1 1 






■2S 


to 




•■2 S 


•3 




to "S 


3 




i "£ 









3 >- 


"^ 




■-3 •- 


S ' 1 ' ' ' 


a 




•a^ 


^ 


1 1 ' I 1 1 1 1 1 1 o o o o o 1 


■2 H 

e3 > 


3ted gross 

.5 

rO.75.... 

erl 

1.25 

over 


3 




C4.Q 


j3 


jidiiiiiims%i 








1 


3 

o 


■11 

as 


ii 


oo--MrQTO-*«t^rt 1- (. ru u. t. 5 


1 1 


J 


^■s ■§■§ -§111-11 § 3 §§§ § 


1 :! 


No adju! 
Under 
0.5 unde 
0.75 und 
1 under 
1.25 and 


3 


i 


l"^ 


« a 


lllllllllliiiiii 


o 


c3 


£ " 


I. c» 


a 


H 


6 




^§ 


«)OS-i-IMe^TOT).U5t^«-H M TO ^^"5 










o 








a» 


3«» 




z 








H 


p 


TOTfu^eOt-OOOSOfHC^TO-^OCOt^OO 


OS 


O <— I W CO TJ« lO 


CO 


t^ 


00 




TOTOCOCOTOTOTOT»l'^--3*^tti-<J|.<J*.<*|.^i* 


Tl< 




lO to iTS iO u? U? 


U5 


lO 


•n 


s 



86 



STATISTICS OF INCOME FOR 1944, PART 1 



•= fc w 



S.P 






o 

O 

Q 

W 
Q 

Q 
'A 
< 
Q 



. ^ < 



s- ii 






'C o 



ca « g 
CO > 



o a o ^ 



if 

fl o 






O r^ CD 00 -^ ic c^ 00 oo r-- --I ■^ Oi eo o co Oi— ( Oi lO ^^ « 



O CO CO CO t^ O o CO CO kO ic »c ^ e«5 



5 CO -"J* O <0 -^ (M -^ 



OO^CO(rCCC01CDC40t~^»Ot^CO-^--«- 



--^,-Hf-IC^^HC^^HT-HCNf-lCC<MC^P 






OiC^fM^HCOCl-^J-Ot 



)'— i»000'-<OiOiGOOOQ05DCO'^'^05CO'— iiOC'?'— I 



c^oocoTj'co»ooooOfC'^<: 



)C^CCCCCOfCCC'*'CCCO'J^'*eC'M'^COC^^^^^ 



-01-<*<'<*'-^00(rCOOOCC»0'*J*Tf<CD(M<M'-l 



co(MOc-)w^'^---t^'-<cct---w:)Cocso:ocn»ccO'—iooeccoc^e<ic^cDt^cot>--«#'— •!--■■ 

ClOCO«-HCO'-"Oa305tCOO"^CDCO«5GOiO(MCCiOOt— OkC"^C^OOOsOOCOOOTf<C^M 

cooot^r^ooc^Moc;c5coTtHt^ocoMt^cct^»o<£5'«f*ccc^GocO'-^'-H 



O*Ci0'^ift0it~*>J^'^(MaiP0^-^OC0'— <» 



»rf CO CD ^ ■^ CO CD C~ " 



5COOiaiOOt^COOOC^(MC^3 00^-(M^i-l05CnirtC 



- .^"^ c 

— .J-^CDCCCDC.^, - __-. _. - 

• (MO*OGO-H'Mr^CO'-<C-aOOt^OOC^COCOCOr--«*'COOOt~-'-HOOCO'— ti— ( 



100— 't~^coco(M^HiO(ro^ot>-cD<-iooo^Hoo^u:i(ro 



-cooocioOcDOcoico::D'MOr^ot-Tt«^cot--(MOit 
■*l"^Ot-»cD(MOt~^Tt«cOcOc^OOi— <cCiTffOC^i— ''— < 



I CO CO CO Oa C^ Ol Cfl • 



CCuOiC-^C^O-— 't^'^00C0»O'— •*— if^'— iMC^-— '03iOC0'^OiO'^b-O00C0cDi00i»0 



C0<MC^O01cCii-HO'— «CO>— 'CO'^t 



5COT^'<OiOCD'MOOC^CDt--'rt<GOiO(M^ 



oi»/5iocsjt--ooooTt<cO'^Tr*":i'— 'cocDt— t-^-^OicO'— 'oooicco^oc 

I^»-«CD05t^'co''Tj<t^ir:rc^iCCDi— 'CO-^COCOC^'-H'— '•-< 



'-«(M'-Hr^asoiocooiO'**ooict--<M-^--'— 'c^iaococoioocoo*-<<MOcoc 
c>^■»**loco■^co^-cocc^*(^^^*occ^'— 'i>-ira— -ooco-^oo— <t^<MO(N»c<:ooc 



»coot-*t^^Hi>.cccococo>ot 



j-HT-itDO:o:'MiCO:i^05t^'M"*': 



C0CDt~-Oe0cDO00t-^C0t~*CSC^O01C0<MiCO00CDTPC0(M00C0'— ''— t 
t-OOCiOOOO'—t'— <^H.-H05'rt<Ot-t>-"^(M'-««-« 



sooosr^'^f-HTji^Hiooit^-o.coosiooscDr^t^io-^osTt^co'— fca^Tt<»ocsoo 

5C^— <Tt'CqkOOOOC:cOCOt-^CDCOOSCD-^t'COb*t^»OOOOCOOOCOCOCO»-H 



co^c^^^o^-cot 



• ooot^t^'-HcrjcocoQOTt^coc 



J (M ---« CO^H 



osoc^oooocDt^t^iOTt^r-t-'Tf^coTfc-ii— <e. 



COfOCOCOt— tiOTt<00iO«DOe0OO01t^OSO05iCC<|iftC^OCDi-HO5i— iMCOCll^'-^CO 
<MClC^COOOCiCOOi00000500'^CO-^OOOOCOCDcOOOCO=0'-tCOQ001i— "lOiCOSCO 
»— "lOOiCQOO'— '050lOil^C1010t^Oi(MiCt^OOO'^»CO»0'-'05'— 't-»0»0'M'— ' 

COCOC^Co'cO— 'OiCt^'cT'-'t^'— i"^iOt--COCO'*OOCOOOOCOOOCDCOC<!i--( 
Oil— 'COCOrf»0»0"0»0**'aO'— it^'>l^-05iOCOC<J'-H'— '■— < I— ' 



Ot^cDfMr^COh-T-HCOOI^-OOiOiftCOC^COOOiMCaOOOOTft 
_ _ .. _ - C^ ,-H »0 O OO OO O -rf* OO O CO 1— I CO 03 C^ OS lO I 

t^.— «0100"^^CO»OOOl03050COcOClt-< 



OlOOOCMt^iMO- . --.- .- 

COcD00»OO;f0c0iO0iO'Tt^>— 'OOC^'— '>OO0000O'rf*00OC0i— iC003C^OSiO»CiOCO 
t^ Ir^ CO O CO C^ O OO "■ "" ' " —— — .*-«- 



i— < 00 O -^05 ■-* ( 



lC^-^r^CO'*iOC^I>»(MCOOOOr*'^COi— iOOCOrt*C^-^f<M'-» 



sco-^co^cocoeccs-^'-' 



-cOcO-^«— ii— lOOOOC^cOiO'— I 



i-«<MNC^MC^MC<IC^i-iCOIM^ 



OOl-^OiiOiOCOcO-^cOOOO-^i— 'COt^COOiOiCt-^tM-^OiOOSOOOiWOCOQO-^iO 
OlOlC^C'lC^CO'— 'C0C000t^C0O5C0C<JOCO'*''-H»O0S(MC0C000t^CDi— "OSOOOOOOr^'— < 

^t'■^c^^^OiT^.— «c^O'— 'CDiocDOi-Tt'orot-'— 'Oii-HCOf— ii--<oococ<j-^oOi'Tt^c^'--<'— ' 
•-^coiocot^'"o"t^oi'co'oi'ai""»f lOiJ^oo^cor^'-^oooO'— I cc co co-^ cd^o-m 

t-4TfCD-^rt^O0i— 'iCCO-— •lOCOiOCOCN-^'C-lt- ~ "" 

OiCOOOClOOcOCO(MO!M^COr*CO(M--« 

^" CI CO Co" »M <M <M (M O) <M CO (M -H 



1 (M ^ T-H CO ^ 



ci '"^ CO 

^__ C-J ^ UO ^ wo 1.0 



-^ C^l CO -^ ' 



_, oooooooo 

(^,_H,-H,-H,— it-<<MCSCOTt<uoeOt-oOas»-« 

'S'rt 3 5j 3'2 2 oJ g*^ S 5"^ S'S S3^_S_S S -t3 ng T3 Td T3 T3 T3 Tzns -13 TJ n3 -g -a -g 



^ ts T3 -a -13 -o fl d fl 



„, tcc3io»ocj»o»o^d'-^cac3oc3g3:3 
■9oo^^'-^-^'-'Cicicicic^co-r-^»otot^cz:iC5^^^^^^c 



c: ca d a d 



CI CI CO -^ no CD t^ 00 0~. 



1-•c^lco'^>0'^r•^c*ooiO— *c^co■^»'^cD^>-oooso^^c^^cO'*»Oco^^ooo>o»-Heaco;3; 

^^^^rt^rtrH^r-«C^lMCslC^MClCqW(MC^COCOCOCOeO 



STATISTICS OF INCOME FOR 1944, PART 1 



87 







Q — 1C0M-J1U5 

lib lO o lO U3 »o 


s 


lO 


00 a= 

U5 lO 


" 1'^ 1 1 1 1 1 1 1 1 1 1 1 


o 
co' 


loo 1 1 
iiO 1 1 

is ^ i^ i 


eo" 


i 

•n" 


m-t to 
a> in 

CO 


TO o= M CO c^i ^ 1 1 ] [ 1 1 1 ] 


o 

00 

to 


loto^ 1 

1 00 « C-l 1 
loTto'-n'S^ 1 


CO 

oo" 


s 


CO t>- 

S o" 


CO iM m -H 1 1 1 1 1 1 1 1 [ 1 


■o 

CO 


li^in-*aj 1 
1 fC cc -^ »o 1 
1^ tOOOrt 1 

iO*to"co'»-t 1 


"5 

o 


CO 

in 

CO 


o o> 


t^cDOlCCCO iCOCO t 1 1 ' • ' 


00 

g 


lOO tomoo 
lOas CO »o 

1 CO Tt* ^ Ol 
1 tOOO tOQOfT 


03 

to 


i 

co" 

o 


1 i 


-(.COi-Hiiiiiiiiii 


o 
o' 

CO 


i2g i 

leoto 1 

1 Vm" g^g^ 1 


CO 

oo" 


o 

CO 


00 m 

o t-_ 

co" to 

CO CO 


" 1 ! 1 ! : 1 1 


CO 


Ic0tfi-i<0 1 
IcOOOOi 1 

itOOiOO-"^ 1 

lOCO, ^ 1 

1 1 


QO' 


o 

2 


lO oo 

CO o 

o o 

s ^' 


m 1 i-H 11111 


CO 


lu5QO 1 

i»co"S^g~ 1 


05 


1 


o o 

O to 
O CM 

co" c-i 


00 1^ rt to •*.-<« CO 1 1 1 1 1 1 
OICO -H 111111 


in 


100-^ -^ ■<*' 1 
1 -^r Oi I^'J* 1 
■ O ■*M00 1 

lOOt^uOCO 1 

lOOCO^ , 1 




o 
co" 


S CD 

to CO 

CO ira 

CO -n< 


tooioeoor-i 1 1 1 




ioOTf COO 
1 -^ CM CO o 

1 « Ci CI CO 

ic-i'to'co'Tf<'S^ 
100 CO 00 u:)«^ 


o 
to" 
co" 


o 


oo '—1 

oo ^ 

CO QO 
CO 


m 40 CO to to M M CM 1 

to -* C) 111111 


■* l-*cnoQO to 

Oi 1 to Oi o -^ '-• 
CC 1 


o 
co" 
oo" 

CO 


CO t^ 

t^ ■* 

02 —< 

oT co" 

CO CO 

t^-T ,-1 

CO 


100 under 150 

150 under 200 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000 

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 


I 1 1 I I I o 
! 1 1 1 1 1 2 

_ "a 

M ' ' ' ' ' ' 3 

..■" 11111 "O 

liiiM: 1 

a a 1 1 1 1 i ■- 

■3 " ; ■ i i i ^ 

3 g 1 1 1 1 1 S 

3 Ml 'm 1 1 iJ ea 

l|J?i2S 1 

Koaiot^3co "^ 

c 
o 


"3 
o 

1 

il- 

o 


£ o 
a » 

3 S 
4) O 

o .9 
.9 t2 

a a £ o 

3'22'H 
.t^ f3 a3 O 

oj c3 C ce 

J20^0 


•Ot0t^00O>O-HC0CC-*i«t0t^00 




Q^H CO CO -^ W5 
«^ in lO lO "^*0 


to 


>D 


00 05 



88 



STATISTICS OF INCOME FOR 1944, PART 1 



^.2 
b ?^ 

W ^ QJ 

S ^ c 

J^ C g 

*" o o 

ti I 



p. 



'«! 



5*5 



'^ S; « 

* c 

«C 00 D 

ip 

50 .. o 
I; !2 e 

ll^ 

■» s \; 

« "» o 



< 



^ ■$? ? 

o « ^ 

09 00 

c § 2 



O 



« S s -s*" 






|2|-o|g 
ta S " mf^ 



o a 

a (4 0) 

V >, « 

o fe'S- 

_« o 

" a. 






Kl 



-r) O 






f^cOTt*'— '^fico^^cDdc^ioeoiO' 



- b- 1-H to t^ 05 C 



ScD'^OS'tfTt^C^iOt-^e 



;Tt«»ooococcccc^escDco»oocct*ost 



. 1/5 05 VC "-t CO <D 

-"5 CO (M CO O ■^ 



'Tf4C(000»'2"*0>»-«CD^TfO>OOiCCCOt^CCCOt^CCO'-'t^'^'^'-'O^^HT-» 

MM CO ic 1—1 cOQO'^'^^t-^ooTj*o— 'Oc^eooscoio --^^'eo ci t-^"c^ -h v-i 



"3 00t~*OieOCOlf5CC01fOOCOO(MCO»CCCOCCO'^COTj<CQCDC^OCC0040'-"r*M 



Ci CC O -^ T-H c 



■<ooc^oo5t~*oicoO'-'eo»oeoc^r^»-ioow50c^<oooe*?w 



C5Tt<COO'*CD(M» 



ii— CiOsO'-<OSCCiCC'^<MI>-C^OOO'^t.O'«»'» 






OiOlOCO'^t^CO'— lO-Tt^iftCOC,-- .-. . --- _ 

COC^iCOOOiiCOt^C^Ort^iC'T ~ ' "■ ~ " ^ "' 



lOit^ot^ooosooiM'^c^^Hioor 

>Oi— <r-ow:i>— It— cocccococo-rHc, . ., . 

lOS.-HOl-^-^C^eOO'-HOSrt^O^OCSOOS^e^ 



i-«OcDC^»c-fj'^a50ic<i<:DOiM'(rit^c<ic^r^ooiotoo-^Muticc<o*oc^ 

^-Ort<'^»OOOaiaOI>.OOC^^OOOt~*050cO'^CO(MC-ii-i'-iCQ^H 



1— <cor^<:ocsooc^cc . .. _ _. ,_ _ _ ___ _ . 

ooocDC^coiocD»c»C'-rt<io»-HOOcorocDcoO'— 'cccoioos<:ceoeocDOi' 



CD fC CDC^ t^ r 



10iOO'rt<O^C^iCa:OOOOlJ^OOkCCD-#CO-rt<OOcCCO 

3.-<OOoorocDcoo--cccoioos<:ceo€ ^— — 

>iOOicOi-H'*j<»M-*'— "O0^t>-icco»f:ic^ocooj<: 



sec* M^^ 



CD '-' CO -^ Oi t 



'M*(MaiC<)i— i'^t<'-f^05t^iC'^OCCi'<-iT 



• TfOit^CO'— <CCt~-OiiOCDCOC^I'— I 



Tfr-HioCOiOiCCC^OOOOOC^CO'^i-H 
t-T C^" M ccT (m' c 



O »C »rt 00 O rt* O » 



■ CDO5<rJC0CC'^Q0»CC0caiOQ0OC0-^C0^i0«-Ht^^*'OC0 



COOOOiUfC'OCCCC'MOOM-^CD'— iait>-Tt*ai050CCt--CCOt^«OOSTt*CO'-< 
cT O CO ^ ■«:*'" 01' 00" 00" .-r oi" CD cT C^' -d^ ^" M CD Co" CC ci" i—i i-H 1-H C^) 



COOQO^HCCCDiOCOTf»0-»t*CieOCDOSir500h-(M'— lOO^-OO'-'CO'— 'CDiCM^Cr*'^ 



CCiClMOl^'— '■^■Tt<00»Ct--000*-<CO'— 'CtoCCOOThCO' 



• ocoiOi-tooo»rt^-^H 



Oi'^r^'^rCC'l'— "icO^Oit^-^t-^t— 'COCDOO'^Ol'^'— 'OiCCCDiCt^CCC^f— I 
-t^QO CD 00b-"cD r-T^'cO O oT t^ iC O CO CO C^l -^ '-' ^^ 



OSOr^cDfCrC'MCCiOiOOCCO»COCC'— «i— "C^tMiM'-HOOiMCDCDOCDCON^CC 



t-* 00 o; c-i »-< o c 



oiiMfccciOc^ecoo.— «i— tosiocoicosiciceococ 



1— lOii— il>.CDCCOi<Mt^cDC^COI>-'— <O0t-C^'-''-H 



COC>JCDrfO^CD.— (,— I- 



ICDCO'— '^-CC<MC0--+*»Cr~*05C0'— 'C^CDO^dCOOOOOCOO^HCC 



3CClO"^as«— iCOt^OOiiOCDCDOOOCDOiOOiC-^C^C 
1^ C<l" C^" C^* C"! CO CO M CC CC kC -^ C^' <N CO --^ ? 



r^Oicoc^r^cDoocot^cD'-HO'— 'ooco'^co^^^^ 



iCOiCCOSOOMTHCOCOCOt-^OlOOi^OO'— '■^OOO'-hOSC^J'— iCOt^iMiCOOCD^»H 
OOOSTf<'^0-rPCD<M05t^O-*CDC400'<?'CDOOCOOOO^C^'— 'OCDCMt-^CO^OeOW 

1— it'-i— iTroic^Tt<iocD*cicvjcoot~»coooo500TrooeoooooooQO'^co^H 
CD ^^oo i>rt'^o"oo oToo ooco CO oToo 1-H CO Tf c^"c^*^f-H 1-H c^i 



'**'^OSOCO»COCC^C^CO(MCOO-^OTt<-^TfC^e005C0001COTf«Tt<lCCOC300S 

0<Mt^oooitM(MTt<ooo:'— ii-HoooocDt-"'— •OOicO'-fl^'-'Tfr-Oicor^-^r-cot^QO 

COCOt-HiCt^^O'— '■^OOt'-COO'— 'CO'-'CDC^^CO'— 'OseOCDOiCOTt<CO»OC-a»^ 

C^Oli-HC^C^*-Ho"^o"cDC-|cDirtOSOCDlO»-'GCCDiCCOCOC<ICOCO»-''-< 
•"Hi— i(MC^iMCOCOCOCOC^»OTt"COC^^C^'-"'-' 



: ^ »/^ ^ *^ c^ ic 

O t.^ Lj-^ fe"^' 0. ^ u, 

fl 3-S ^ I 3-S => g =J 






>—'(.-*eo'^w50»c 000000 

. , . . o -^ •-< "-^ '-' "^ C^ C^ CO ^ »0 CO t^ 00 

cofc-'»j*»-cor-oooj'-«..t_^_(^i_»„fc,fc,(«fc,i,fc^ 
S^ oj^ a> S oJ <U aj -x3 T3 T3 -O T3 -O -O -a T3 -O TS T3 T3 

q^'aqcaqflBsspps 



a =3 H P a 



§3|^ 



WC0"*u0O»OOOOOO 



-5oo•-<•-"•-H^MMC^c^cocQ■^^iOeot^ooosT-11-l»Ht-l1-H.-^c^^wco■*w^«o^* 



— tCICO^»OCOI-»000>0'— 'C'ieO'^»'5tOr>-000>0'-«C'1M'^*'5^f"-OO^Oti$^ 



STATISTICS OF INCOME FOR 1944, PART 1 



89 





05 


»o icira w3»o O 


to 




00 o> 

lO »iO 


0300C<5-<— c— 1 1 1 ' 1 1 1 1 1 1 j 




2,635,981 

478,901 

77,656 

50,298 

(32) 


co" 


00 

^" 
to 

oo" 


-h" «" 




oo 

00 






o 
oo" 

00 

oo" 


•o to 
co" jo" 


o "SCO M e^ to CO CO « N 111111 


CO 
CO 


Icooocoto 1 

■ CVI 00 -^ C^ 1 

iiO — ., , 1 


2 


to 
o 

o" 


to 05 
OJ — " 

■* to 


C^l O 00 to b-. ^ O r^ 

•^ M M 


oo" 


2,589,213 

461.945 

73,969 

48,508 

(32) 


o 

co" 


CO 
CO 


o ■* 
■^ oo 

CO o 

CO oT 
to C-) 

m 00 
c^" 

CO 


■*cncoc^— ici • 1 1 1 1 1 1 1 1 






(^ 
t^ 

^ 


oo 

i 


O 00 

§ o 

oT o" 


*^ ^ 1 1 1 1 1 1 1 1 1 


CO 




1^ 


o 
co" 


00 -H 
oo (N 

O CO 


COC<5C<lC^<N 


oo 

CO 


• CO 1 ' 


(m" 


in" 


CO to 
oo" to" 


■ O 1m 1 1 1 irt 1 1 1 1 1 1 1 1 


i 


lo 1 1 

lO 11 


to 

co" 


in 

b-" 

us 


-* o 

^' 2 


a3cO'»**c^*-( t^H 1111111)1 


3 

to 
to 


:g§ i i 

ilMt^ 11 

1 co'—g^ 1 1 


00 


00 


2 5S 

Oi CO 


wO^^OCSCCfM^^ i(M 1 1 1 1 1 1 
:0-^ CO^H 1 1 1 1 1 1 1 


1 


looocn 1 

lO CO 00»0 1 
i00t^>O-H 1 

■ CB-^-h"-," 1 


00 


to 


O 03 

n" t-" 

•* CO 


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 

Nontaxable individual returns: 'i 

No adjusted gross income * 

Under 0.5 

0.5 under 0.75 

0.75 under 1... .1 

1 under 1.25 

1.25 and over 

Total nontaxable individual returns 

Grand total 

Taxable returns with adjusted gross income under 

$5,000 and nontaxable returns. 
Taxable returns with adjusted gross income of 

$5,000 and over. 


:o-^u3tot^oooiO^*c^co-ij<ictot^oo 


Oi 


lO O "5 o o o 


to 




00 09 

US "J 1 



90 



STATISTICS OF INCOME FOR 1944, PART 1 



<» 05 ■ 



SC s> 



o 

H 
O 

Q 
W 
Q 

Q 
W 

N 

w 

H 
W 






Oh 



o o S 

.■2-0 te 






M 



o a o p 



wH 






«0 CO C^ O CD CD iC 



t^cDOSOiC^t~--OCDOi^HOC<)COCDOOvO'^ 



GOcoT-^oo■^c^iOcocc^»c^'-H(^^c^ooc<lOO»cco>— icccoco-^asi--c<jioooOii— 100'— I 

eoOiOOt'-.-Hi— i0iTtiCDTpO0iCJiMt^i0ir5OTf<«-H'— '■^Tt^i-HOCOCD'— i(MTt<t--OOC^OO 



C^ .^ T-l y-l 



SOOiCOi— iC0»OiOe0CC^OffC^00Q0C^aTt*CDt'-OiUDOCCOO'-'lOO<M0i'#'^00 



C<l'^t^CDr-»COt>-COCOt^OiiO'^CCi'^C^C^li— (i— 1«— ii— I 



CO <N i-( i-H r-l 



CO'— '"5050t^OOcD^-(Tt<C<IOSOT-teOOcO^O'— •MC^CO'^COiOOiOO'— 'Ooswsr^ 

'— iCOiOC^»005T**ffOCOCq'^C^OiOOTt<COCOlOOOClOOTt*.— ib-iOCiCOCQCCiOi-HOTt^OO 
00101— 'CO'— i^^i— lOSiOOi'— •OOOrJ^O'— t»-'5'^COCOOl05COC^COcDC^OOT-«COOO»CCO 

■^u^Cicococo»oiooccoooO"^cooi— l^^•^^o"oc^^cooco^^ooco'c^^'-^" 

Tj^OOOi— i»-iOCCt~*t--CD01C0'^CC'^00(N'— 1<— ''-"1— ( C'l'— i 



00-^CC»^00h-G0iCO'0CS(MOC0C0h^O0i'— <or--ot^dt-*cooocDcot-^oo-^co"^ 
»— »C*5t^CO^-•t^OilO'— ^^*"^t^1— «C<ltOCDG000Oi0C0l"-'^Oi'— •C<lTt*^OCOOOt^iO'— 'CO 
COC*D'^OsO5G0CXl>OC^"^C'lOi»OOiO5CDG0G000C^l~*iOC0C>lC0'— lOOi— I-— 't^Tj^COC'l'— I 

COt^OCOCOcOGOO'—iOlCOCOTfOO'—'iOCOC^IC^lC^'— <•—''— t'—i-^CO'—«C^'— I 



COO-^t-^C^i-HOiCDOCOC 

c^ oj o »o ^H CO '^-■- -- ■■ ■ 
c^fOTf<Mcoo:)ioc 



■'lOt^'^OOi'— <>— «i 



lOCOGOCOOO'— '03h-CD(MC 



li— '0»0'— iOOOOMOOOt^.-(C^CO 



^ CO r^ o r— 1— • GO t- 



l01iOC5fCt^C;GO(Mt^»0 



co^*0'^oo^^•^cocDoco^*'*^I>-os'—lOicofoocicio^-cDO■^^*Cl■^c■^ '—''—« 



CMlOI>-l^t^t^t^l>-t-t^C^GOcC-^Tt^CO'-t'— •'—''— I 



OCi'*l>-C^CO<MiCCO'?fOirt<CO^H-*J< 
* "^-iCi'— 'C^COiMOO^OO 



COOcOTf<C<JcOOit^COfO'— <'M-^CiCi'^COTt*C:c 

1— iOO(MCOiOGO<MCOrJi»0»Ot-^'— iCOI^COOt-^Ot ^ - - -, _^ — 

CDO'^C^cDOiOcO'— •b-OSiO-^'— lOO.— lOi'^OlOOOOOt^cOC^u^O'MCO'^COC^'— "i— I 

COOiOiOOOS CDCDCDOT}iO»0'^C0'^C0'-<''-rr-r«--i" 



Oi T-4 1-1 1-1 



■'cocoO'— tcoeoroOi'McO''^o;i 



^^^<>)iOC^OcD-rfCDO'^01Q0C0 



lO-^COOO-— ■'— "iMOiMcOrCOOOOO"— 'CO'— <Osl>-<:0tMTfC000C005O»0 



O »d »0 IM GO 



)iOaiCDC)CO"^Oi'-tOi^t'"ai(M"^'— 'C 



. rti M C^ ^H ■. 



leOTt*GOcooooi^^l^lO^- 



f^^1-H*^Tt^Mooco^coococ^Ol^-•oocooO'-^cs|»c»-lcoTt*OI^-coO'*oO'tt^oOlf^co(^^^ 

COt^OOQOOSOOOOOOOOOOiO'-HOSt^Ot^WD'^CCCOC^C^C^i-fCO^C^CJ'— I 



COOSCOrt^-^OCDC^OS-^OSiMOiiOOOO— •COOlGOt^O— '"^"^'MGOCDOIC^)'— 'CCOOO 
■^OOCDOOfMCD'— (»CC'3 0'-iCOb-l^t^CO--'OCO»OC^G0050t^'-''— ''— '"^Ol-rfCOiO 



CDr-H-^jiOit^CD'^CO'— it-tO:(N'-«» 



'OOOlCOOcDcOOOOiCDCDt^'— 'iOfOC 



OiOt^OS'— •'-(t^iOfOO'^C^'OiCt'-'— 'b-COl-*'— iCO— ^t--^cOOt^C:OS»OCOC^J'— '— ' 
»Or*COC^00«— «C^CO»C'^OOcOt^COTt<CCCD'^COCOCSC^'— I'— iiOCO^^"— ' 
-— 'iMCOCC'^Tp-^-^jtTtH^-tOCO'MC^^ 



CDOiMCO»Ot--COOiC005COt^t-»Cioas05COCOCOcOCO<MCO*-'00»^'— 'O-^t^OOiO 
i-fC^CDr- iC0CDCCe0Q0c000C0Tft^TPi0-^C0t--»OOi»0OO00»CCDaiC0C0c0a000C-I 

t^-^c^t^oicocot^ioc^-^osoc^cocoi— i(roQ005cor--05'^ic»-«'--'— 'ccioot^eoooo 

O ^ C^ OO '— I CO CO O 00 lO CO O C<) CO -^ CO ^- CO 1^ Oi Os' lO O:" iC C^" CO C-J CO QC' o' CD Tt< Ol <>! 
coo-— <CD»— 'CS«— (I— •T--'OSl~»C*)C^t-^Ot^O:t^iCTf«COCOC^C^aiiOCOCO'— •'-* 



«— iCO-fJ^-^iOtOOtOO'^OOcO-^tC^lCO'— I 



3 - . .— I ID .— I - . [TJ >r3 CM .CO I ' ' " 

' <u-rj ^-o cj-a ^ -a fu-c ■■" "• 



' ^ '^ ca a a ^ -^ 



I I lO 

i^C^lCOTt<»COiOOOOOOOOO 

(^_H,-.i— 1-^1— (c<i<Mco-^»ccor^oooi«-« 

-a-T3T3-a-a-d'a-OT3T3'T3T3-T3-T3'T3 
t-'f-lr1(-!(-1(-tr-'(-(t-1r1r-'in(-lrtrf 



,, ^ to Q^ ^ tn Qui ^ u:> a ^ § ^ a a a a 3 :3 3 3 ^ B 3 3 ^ a zi . 






STATISTICS OF INCOME FOR 1944, PART 1 



91 



lOCDt^OOClO'— 'C^CC-^uDCOb-OO 


Ol 


O-^ INCO-*>0 


CO 


t^ 


00 a 


ccccecccco'*'***'*'*'*'^''*'-^"^ 




»o »o »o to UD »o 


lO lO 


xr> o 


Ci'<*'iO(MCOCDCOCC(M'-H^ I > < 


CO 


c^ 


^ 


^ 


^ CO 






N 




Tf< 


O OS 


f-l III 


CO 




OS 


CO 


,a o 


1 1 1 


CO 


0» N^N^^w^eT^ 


•^ 


oo" 


00 d^ 


i i 




^!^^tL-^!t. 






(N « 


t~ -. ■* CO M o 05 ■* en T)< (M ,-1 rt 1 


M 


CO 05 C^ CO *o 00 


CO 00 


CO lO 


COS-)MN«iOCC.-i ' 


■o 


■* CO-hO OOCJS 




00 00 


sntoc-)^ — 1 


m 


00 CO (M ^ CO t^ 


O "5 


o ■* 


^ 


"* 


n-TcJim"— Tco" 


M<" 00 


o" oo' 




CO 
CO 




CO 


<31 00 


cc r- ^ CO t^ CO ^ »o 00 CO csi ^H ^^ i 


Ol 


— ICOOOOJ^-* 


cq -1 


■* t^ 


OOt^OOiO-^C-icO^ ' 


CO 


MOlrt Cq CDC^ 


^ 00 


o t^ 






t^ t^ CO 11- CM CO 


oo 1 OS 


CO CD 




f^ 


OtO -<J- C<J ^ M 


co' co' 


-«<" os" 








CO 00 












c^ 


po 05 b* -^ CD CO w:> CO o c<) r-4 I 1 t 


_ 


CO 00 -^ <M Tt- C<I 


CO 


b- 


c-> m 




c^ 


CJ— .-*0CO o 


t^ 


OS 


CO CO 


00 Cl t— t 1 f 1 


CO 


•^ C3i CO ^^ oo 1^ 




OS 


■<»< >o 




05 


00 CO (M CO to 05 


CO 


CsT 


o" t-^ 




CO 


, ^ 115 -a- c^> c-j 






O CO 








w 


lO 


CO cs 




—' 






"^ 


'^ 


Oi COiO CO ^ ^ Oi COOO C^ CO -H ir-H 


00 


Oil^ O -^ O CO 


O 00 


a> 05 


^ >n to ■* c-j ^ c-i — 1 


CO 


^H 05 lo as 00 ^^ 




00 


CO —1 


co-^ 1 


CO 


(M OOOit^uO — 1 


s 




UO CO 




d 


•^ CO -^^H ^c<l 


oo' 


Os" 


oo" O 










o 


ir> u5 


; 


CJ 








IM 


00O:Nt^Tj<COO5C»C-»-*N lc<i 1 


o 


— ^ocoooo 


CD 


CO 


O CD 


OS t^ -- o i?q « lo -H — 1 1 1 


-* 


COOOJC^ — U5 




t^ 


oo OS 


CO-* C-l — 1 ■ 1 


U5 


OS CO C-a (M O CO 


QO 


CO 


io t^ 


^■H 1 1 


co' 


o t^oT-^j- ooc-i 


cs" 


OS 


oo" d 




•* 


Cq -H ->»"M -H C-J 


lO 




UO ■* 




(M 






CO 


.-1 (M 




" 






•^ 


" 


CO t- O 'N C-> Tf Ci CO CO .(>J . c ■ 


•* 


OS CO»CO CO -* 


-* 


00 


to CO 


CO » >*< IM C-J — 1 • 111 




CO"0 W5 t^ IM CO 


o 




-H CD 


^^ : : : ; 


lO 


coooco-*o 


00 


CO 




1 III 


us" 


^^tr^no^ci 


t~" 


CO 


00 lo" 


1 III 








CO 


O IM 














•o<— i05ooo:c3iooa>t^e<icocico-H 


<M 


CO -- U5 C^l t^ CO 


- Ico 


CD t~ 


<52tI<00— ■OOCO^'OCO-^ 




couo o cot^ I^ 


o 


t^ 


oo 00 


O CO O CO (M — -H 


•* 




o 




-* I** 


^T-T 


t~" 


-*"co"t>."co"io-* 


»o 


c^' 


irj" t-" 




t- 


(M --H -* (M ^-< C-1 


■o 


CO 


OS CO 




oo 






o 


CO CD 




"^ 






oi 


"" 


Ot^Ot^cOOTfO^COlM— ■— irt 


lO 


^t^CO-Hl}.-l 


CO 


00 


lO CO 


OSO-^COt^Ci<35-*(M 






00 


OS 


CO CO 


-*00COrt ■-. 


o 








I--. OS 


C^ 


•o 


CO lO CO CO OS W3 


co' 


^ 


o* d' 






cq— i>o-*cq>ra 




■o 


CO OS 




*^ 




<M 




ira t~ 




co" 






CO 


•o" 


OOOCOl«C^MCOOOONCOC-ICO-H 


•* 


lO CO OS CO —■ t^ 


^ 


>o 


00 t^ 


0(M-*^— "OOCOCO— 1 


IM 


oco« — -*co 


>o 




CO o 


t~ UO CO CO CO — I « 


lO 


OSOSt^M^OS 




CO 


OS Tj« 


■* -^ 


co" 


-N os"ooco"co-* 


^ 


oo 


CO -^ 






OS I-- O O coos 


OS 




t^ lO 




1^ 


^H »— t .-i 


CO 


■* 


CQ -— » 




t~-" 






00 


^ " 










U4 «*.. 










o o 










-a 










a a 










3 S 










(D O 








a 1 


a " 








Li 


o .— 




§ 




3 I 


CJ 

.3 K 










M i 




Z3 














*c3 ' 


o . ^ 




£ 


^ u,' ; ; ! : 1 


3 ' 

-a 1 


^°s 




3 


g a ; 1 ; 1 ; 

2 S 1 1 1 1 1 


]> 1 


■2s^ 




^ 


^ 1 


■g ^ 3 








.3 J 


3 "r-a 






Oi C3 




■— • a> 03 




-o 


t- — ' 1 ' 1 1 1 




^^^ 


1 ! 1 1 1 1 1 ; o d o o d 1 


a 


ndividual 
3ted gross 

erl 

1.25 

over 


3 


.i^iii^mma 




03 1 


J3 X.-S 




K I 


> a _ v 


3 

C3 


-2 3 


ililiiiillllli 


s 


3 "^S 


returns 
1 and no 
returns 
1 and ov 


1 


ontaxable i 
No adjui 
Under 0. 
0.5 unde 
0.75 und 
1 under 
1.25 and 




§§iiilig!ailll 


H 


H C 


axable 
S5.OO0 
axable 
«5,000 






z 




H H 


■OCOt^OOOTO — <NCO-»lrtcOt^OO 


05 


O-^ W CO--!" UO 


CO t~ 


00 o> 


eococococo-*-*-*Ttl.»..*Tj.T(<r). 


•<»< 


lO O UO U? iO IC 


U5 


•a 


lO US 



92 



STATISTICS OF INCOME FOR 1944, PART 1 



c .S 






§s 






o h S 

=« S OQ 

Ji O 

« Q. 



^ 3 

0=3 



s 3 






r^r-iOr^OOOiiOeCTrcCiCO'— <cD0lOt--cOiftW5O00i-«(M0000b-CC^0ied 



i— "OsCOC^OOO"^W5'-^» 









0SOt>-(WMC0t^0i0iO00'^00C000Tj'0i00CSHn^I>.»0i0O00C000Tj«O000> 



coecc^oO'^cccO'*t^ccicc-<fOt 






iait-»cc=ob-.coQocor^oO"^t-»o=0'i** 



3C^C^OO»OCOCO^^ 






,— t^05^^J'»-f'-«Oi'-H<:0^*<r-'-tCCt 



IC^OO-— iOiCOCOcO»OiOt^OO»OCCC^ 






iTTC^TfO'-HOOOOCC^iCOOaCT'O^C^C^CO^frtOO^QO-^'— <^OCOh-'^M 



or~-i— '1— tc^ioc^OiM^oc^occc 



OOOsosc^O-TfOaOscot 



»OOOiCOt^Oi<:DC^-^OOC^O>OS 



>05!OU5^00-^«OI>-»OOOiO'-<OOOt^iO"^Tt«'tf<^H 






C^CO'^'^'^'^'^-^-^OOtO'^C^fM^H 



1^5 C^ co"oo"o 1-t 00 Ci :0 -^ CO O '^J^'-t CO OJ CD -^ TffOC^C^CS'-HCO'^C^^CO'-''-t 



t^:Oc0OC^^*<N'^t^a5t~^00i'D':003-H^t-^M:00iC^C0c0C^Tt*O5O'^cot~»t* 
1— (Ot^t>-iOiOTt<03U5':0^t*cOOt^CNICC^'-Ht^:DiCCO(Mt>-COC*^0*t»«C^t^^CD 
WSOO-^cOCOCSOiOOOOOC^iOOsOOt— O00»rt»00it-»i0000ii0'^i0^00t-* 



HlO'^»0^»OCO^^^OSCDOCOG05D*^^C 



l<>lQO"^fO-^Mf-<.-i 






■^^ ^ C<» »-l ^ »-« '-H W <M 1-H -H 5 



ooi-*Tj*Tr»ococoec-Ht^^(:Dcoc^'-t'-t 



»-tO00t>-00C0O5Oi'— 'C^Tt*t^C^W5'-HOOOOt-^OOiftOi 

oooO'^'^^c^cccot-*'->coOTrt>-tOTj<c^.— <c^cciooi 

C^(MOOOCO'<rt^OaOi-«(M-^Oir-toOOOcO'^iOCO^H 



OOiftOiiCOOOit^'-it^OiM 



cDCCTt*C^OOu^OO»OCO 
<N OS -<»• <M <M '-' 



T-HTj^OC^t^-^t^t^C^eOCTJCOOit^C^COCOOt^COOSCCiOS 



-r>-oiOMicoioo 



00030000cOC^t^OOOf-<COOCOlOOO^*<'-H05COOOTj*C^003>OOOOiOSiO«-»^ 
T-ir---^CD»— <C^Oi^<CCOOC^lO^J*Q0^^0003t^i005C^OCOC<l05COOaOONOCCOa 

C<r»0 00t^0i000000r^t^<:0OO500'-<C^CO':0iO"^Tt<'^MC0CT>00Tt<k0P0C^'-l 



i0^i»o«-'OOCO'^»nC^OiOOCC<MiO'— if:Di— <OOC^OOO^t-»Tt<^CDCOcOiOOOW 



lO O "^ CD »-« CO C 



• CSOlCCCCOOeOCDOOlTf'— 'OOOicDC^OOOO 
nj<OC<Je*3'^iOCOCDcDCO'— <»— "1— »OOCD05^T''MOOiOOt^t-*COCO»C05«— fCD^C^-— * 






c4 j__ »o "^iCiO 



If— tC-JCO-^W^O^OOOOOOO 
0>— l.-Hi-«r-<rH(MC^COTflOCDt>»00 



"5*2 S ^ S'2 3 SJ S*2 9 aJ^ £^ S oJ S S S -o -a -a -o t3 -a -a -a t3 -a -o -o -o 



f-»C^CO'^»0'©t^OOOSO^-'C^CO^r'iOCOt~»OOOiO^^C^ICO^*OCDt-»OOa50«-^C^ 



C^MC^IC^CIC^NWC^C^COCOCO 



STATISTICS OF INCOME FOR 1944, PART 1 



93 



C0'*>«t0t^00a>O-<NW«(<l<5CDt^00 


05 


O — 1 eq CO •<»< lO 


CO 


"> 


00 
"9 


c» 

US 


CO CO CO CO CO CO CO ^^^^^*^^^J<^^' 


o cq o u5 CO -< CO o •>«< CO CO •«•< cq 1-1 i^ 

^rHOC009IC»0C0C^^H *H 1 


"oo" 


lOMSOOOCM 


CO 


■»< 


CM 


CM 


CM 


OOTPOSiOOl 






tv 


■^ 


eooitoM j 


•O 


tOOOOOOl^H 


°°. 


■* 


OS 


T. 




,-,* 


JT" •-<"■♦ lO'-aJ'co" 


o* 


N 


oT 


CM* 




00 


C^, , , ., -H 


CO 






CO 


i 


to 






t^ 


>o 




*-tioo5'^»-'coco05t^<:or*ococ<»co^H 


«o 


05 ■* -^ CO 05 C<l 


^^ 


tv 


CO 


^ 


01-SoScMC0ro-<»''«iu5C0-< 


■^ 


aioo oicoo 


-^ 


00 


CM 


CO 


t^ OS lo •.r » CO CM « « 


CO 


t^OO-^C^COiO 


oo 






OS 


..... 














c^„^„ 


00 


oitdnocM'co 


CO 


U5 


■^ 


o" 




Ol 


^ CM Oi»r5'<*«tO 


OS 


OS 




oo 




"5 




CO 


oo 


oo 


o_ 




O 






CO 


"5 


'^ 


0S»Ht000C0-^CQ05C000Ot-*-^THC0^H 


<o 


U3 03 ^^ to ^1t tv 


CM 


00 


io 


CO 


i*'«»'ooeoio — oaosoicoco 


00 


CO 00 CO coo OS 


OS 




CO 




•• O •V 00 CO N 'H 


■* 


CO to CO >o OS oo 


OS 


^< 


•o 


OS 


«■-•« 


oT 


^ t^oooo t*-^ 


_" 


,_,* 


■*" 


to 






„ ., CMrl-HCO 




CM 




CO 




CO 




1^ 




o 


o 




co" 






co" 


CO 




<r>iN-HOOOOt^oO'<J<a5oocgocqco— 1 


_ 


^CMrtO-^CO 


oo 


OS 


CO 


CD 


oo<o-fl>«>(Mcoc»Ttiin>oco-H 


CO 






o 


CO 


OS 


t>.Oi«0-0<«OCOCMrH-H 


oo 


O CO_^CM_^03 t^ to 


o 


00 




CO 


c^T-HTtTt-r 


cm" 


OSCOCM lO 05 0S 


o" 


cm" 


o" 


cm" 




Ol 


^ -^rt tO-«>tO 






■* 


o 




o_ 




CO 


■0^ 






















w 






tc 


CO 


'"' 


KSIS^§E;SS52°°"- i- ; 


CO 


O W5 oo ■<*< to 


U5 


00 


CO 


to 




COt^rt-O-H CO 


•"J" 




lO 


CO 


COMtON^ ■ • 


c^ 


o ■a'_« OS CM_o 




CO 




■*. 




im" 


■flr^"oo"T)<"Tirt>.' 


o" 


CM 


CO 


to 








CO 




CO 












CO 


CM 




^•♦CqNONCOCOlfflCOI^lflN 1 1 1 


to 


OS-J-N-fl" o 


CM 


00 


N 


CO 


CJJ 00 OO t~ OO C» C» U5 in <M « 1 1 1 


o 


cotocMrv to 






o 


CM 


•*coeBco« III 


c» 


co_^cM_-a.^-» to 


o 


OS 


•o 


•* 




■»J* 


""-Hof^-TfT'CM" 


o" 


■w" 


CO 


^ 




■* 








00 


















^< 00 eq CO ^H CO ^H CO t^ CM -H t^n^n t 1 


CO 


u)0 


C3S 


CM 


U3 


^ 


00IO>O«OCM-H^— 1 • 1 


03 


00 oo 




00 




OS 


« 111 


•* 


o«o 


lO 


o_ 


"l 


o_ 


1 1 1 


<x 


OS »-* ^M^M^M^ 


co" 


co" 


e<r 


o" 


; I ; 








■<1< 


CO 




^ U3 1^ t^ »r5 <o CO ^H CO ' • 


s. 


CO 


■* 


■<»< 


CM 


CM 


eg_CO-H 1 1 1 1 1 1 1 


oo 


o 


■«< 


CM 


00 






CM 


•-* 






"\ 


ta 


1 1 i 1 1 1 1 


^ 


CM g M M^M^pT^ 


•♦ 


OS 


a 


OS 





CO 






CO 


CM 




eOOOeMNCMOiOOOOOCOt^CO I<-l -H 


oo 


CM tv lO -.fc to ■* 


oo 


CO 


00 


00 


00 ■* « lO to 00 IV CO CO CM -< 1 


o 


-HOCM-"). C3Srt 


o 


o 




to 


•o ■* O_eo rH ■ 


oo 


"I — 1 T). 00 00 o 


co_ 




•* 






















CM ■«< ■* CM rt •»>. 


oT 




00 


CM 










«o 


•* 


o 




eq 


n n S « n 




e^ 






00 C» O 00 ■« "If C» tv OS O O 00 •<>' — 1 cq 1 


■* 


CM tv CO O ■>«< lO 


^^ 


U3 


f^ 


oo 






oo *-l OS tv lO i-H 


CO 




CO 


t.. 


MO0eMt»OO«-^ ' 


c>- 


^ cot^cooos 


CO 


t^ 




•«< 
















-H N 1 


o 


»^ CMOCOCOCO 


c» 


o 


XS 


to 




CO 






CO 


m 


o 




•^ 








CM 














b, 














s 


o 












•a 














§ 


1 












03 


o 








i 






cs 




I 




J 




§ 






i 




V 




.a 


g 




07 




-3 




i. 


&> 




1 


ii 1 1 1 1 1 


3 

■a 

1 




lis 






v a ■ I 1 1 1 








OS 


! I I I I I I I 1 ido'o'od : 


T3 


taxable individual r 
No adjusted gross i 

Under 0.5 

0.5 under 0.75 

0.75 under 1 

1 under 1.25 

1.25 and over 


2 




■■s| 


der 90.... 
der 100... 
nder 150.. 
nder 200.. 
Qder 250.. 
Qder 300.. 
Qder 400.. 
nder 500.. 
Qder 750.. 
Qder 1,000. 
under 1,50 
under 2,00 
under 3,00 
under 4,00 
under 5,00 
and over.. 


3 




3 




1 


a 
o 
a 


s 


ll 


Is 


"rt 


"a 


1 


ocapasapaaoooooo 


■s 


■s 


2 


0) ei 


S; <a 


oogg§gg8§gog§S°§. 


H 


H 


o 


,0 


3o 


00a>i-l^CMCMCO'^kOiv*-1*-IC^CO^Ud 












§ 










z 






H 


H 


C0^10<0|vOOa>0.-IC»COTj<U550tvOO 


Ol 


o^c^co-vo 


CO 


^ 


00 


OS 


cococoeocoeoco'>»<-*'»'*'W'»'««<««< 




lOUSOIOiOUS 


U) 


•o 


U3 


u> 



94 



STATISTICS OF INCOME FOR 1944, PART 1 



-O C K 












"352* 
Q 



c2- 



«3 






00«0C^C0t^i0t*C^^HCC00iOU5CCCftOC0W5t>.CC0iC<IOiTf" 



JQOOOiO NO 



r*00—i^f«-^«Oirt00iCOS»O00'-<O>iOOC0-^»0OCOW50SiO'-H»-iOJ 



CT'iCCOiOCCTf'TrOliOCDTfCTnOCCOOCOl 



leOcOO^HCOt^eoC^OOOOt^O 



^iC^CSC^C<lC1C<»C<JN*CCO(M^H^H 



1 CQ CO -^ O Oi 00 c 



'SS 



C^ 00 Ol -^ C^ 1-H r-< 



•^-^o-^os(Mcct^cococ^O'^-^t*c^cOi: 



>aios<©oocsicDoo^<cOoO'^ocqoi 



(OOa*-H'i^r-i<£)-^csioocot--Trc^OiOOOicocoootOt-iOt-Hoaiot~-c^ior*-^co 

Os»-<eOOOO'— '"*ft^Q0Ot^t^^*'»-'OO3»-iO5<Me000W5»-ie00i«5<:DcC0aOC« 

'^t^ooc^oooO'^c^ooutit^-'-H'^c^oocooomoou:^'— <osi>»05eococot^oc 



3 O uD ecr-c^ 1 



s!r)iO'«*<ccc^c^j<M-Hcococ^c^^H 



3-^Tt<OSi— iO5O^C0'-'t~-»-«'<J<'-<rt*OC0O(MI>-t^e0CC00OCCt^OO0S»-<»-< 
OiCOSOO'— «OOC<J»Ot— TTOSt^O'^t— t-*05'— icOOOOOr>*OiOCQOJ(MO»-lOSC^ 



O t^ O '-H •<*< U5 I 



Ht-O*-4t^CDC0O(r0CNCCOr^05050000t^li^C0^Ht*c0C0 



00iCt-*'^00O00OC0C^*-tC0O>I>-OC0CCi'-iOS-<t<»0(MI^C000'-t^iO00Oc0T|< 

CQr-osO'-'C^i'— I,— ir-ioo3iocoo*o^-'r-cO'^^rc*Dccc^c^oo*ococoi— ii-H 



t-*QOt>-'^»-H^CO»-<00'-<4rD':OCOOCO^OCCOSiCOOCDOS 



OiC^Tt«cDOOCCiO 
_ -_ _ O 00 CD Oi OS lO o> oa 

ooscoasoo^Ht^ooioosirsosoos 



coc<)ioc^iococoOO'^(NoO'<f<a>co-^'— i(Mosoocoi-iosr*ooocDOsosiocnoa 
eocooooow5(McDcoos"^cc"*osr-»^^r*c~ ^ — 

^t<"*J<r--COW500'^Tti»Ot~-ffCO'^I>-i-HiO(MTj<cOOO'-HOsiCCCOOCOiOCOOO'^COf-H 

^'eoc<ios^i>-0^-'Ccc^<:oiccDC^-^Mco^fcocsic^r-(rH.-H'^(M.-^i-( 



coONco»ob-ecosccosoor— t^wsw50soscccDO':ococ^cO'-<QOi>.»-HO^**t~*0 

^^C^CD»-<COCOcOCCOOCDOO<C^t~»Tr»0'^CDt^iOOS4000QOiOC005COCOCOOO 

t'-'^fMt^oseocot— »oc^^'Osoc^cDco*-icooooscot*os"^»o^H^Hr-tcooot^eo 
0^*<c^oOf-HccccoooioecO(Mco'^eot— eot>-ososwiosw3C^ieo<M«DooocO^ 

CQO'--'CDi-HC^,-H^Hi-(OSt^C^C^t>.Ot^OSt>.U5^COCOCqC^OaiOeCCOT-<»-H 
^tCC-^'^kOiOiOiOiO^OOCO'^C^CC'-t 



-C0C00S^H0iCl0Or^'<!t<(M0000-«!j'00<N00C»C0as00t*C0OS0SOk000 



OSOOCOTTCCOOOS'^^J'uoast— OO^OOOO'— 'OiCOC 



.C^b*O'^00W5OC^ 



eo«— iTri:Di-tooosTroot~*«-'-*t'»o^oocooooiO'^"^oioc<j*ot^'-icoc^c^'^eo 

OS»-<»-<OOiOCCCOOSCOOCO'— 't^Ot>-OSt--«— lOO^CQ^HOS^OCOWSOOWSCOW 
^HCDOCCt*00f-<c0U^C00SCDiCiCcDI>-CCN(N»-^*-Hi-H^-( COC^^-H^^ 



t^^W500C0C^'^CC^^O»O<Mc000t^CCMt^00*M0S'<t<0000OC0<D00Cq*-Ht^?O 
^HOOCOCOCO-HOSCOC^i-Hi-i'«j*iOCOOO'-tOOOi-H^HC<jTfiO'^OOSC<lOO»-H 
•^r**-H00Oe0COQ0UD^^CDC^^He000COTt<OSur3'^CDt^Tj*00»Ot^OSt>.00'^C^»-» 

iO»-tt>-oo'^oooooioc<ic<ioow30-HiO'Heoo>t^»^-*cccqooco *-<'^h 

CCC000i-iC0C0C0CCC^OCD-<riOO5O5TfiC^-H 
»-ii-tC<l<M(M<NC^<MNCCCaT-t 



:(N*o<N' .ro 



•So 


,, 


CI 




rH 


,, 


N 


,, 


e^ 


,\ 


W^iOUJ 


t: 


























































T3T3 


a 






•n 






p-o 






•n 




-a 


(U 
J3 


a 

3 


3 


■a 


3 


a 

3 


3 


-a 


3 


a 

3 


3 


a 


a 

3 


a 


a 

3 


>o 






(NO 


1^ 




CM 


>o 






>« 




•O 


oo 


— 1 


-< 


« 


-H 


(M 


(M 


c^cj cocc -^ ■* 



•-^iMCO-^iOOiCOOOOOO 



■^ lu CD t^ 00 a> »-i 



O-Hl-I-^^. 



i(MC^eO'*"3cot'*oo 



V V V V O) T3 -T3 XI T3 -a 13 TJ XI -a "O "O "O T3 

T3xn3-ox) aaapaaaaaaoao 

000303333333333333 
3 3 3 3 ^o—KNco'^moiflOOoejo 



•-INeO'*«J«Ot-000>0^«CO-WlOCOt^OOO>Oi-l<MCO*«OCOt-<»C»O^C< 
•-li-Ci-l^.-<nm-m>-<C4CM(N(NIMINC4C4<NC4COCOra 



STATISTICS OF INCOME FOR 1944, PART 1 



95 



eoM*iceot^oocsO»-<cqcC'^ocDt^oo oj 
cc CO CO CO CO coco ^^ ^ -^ ■^ ^ ^' -^ ^ -^ -^ 



O '-' IM CO ^ «5 O t^ 00 05 
iC LO kO U5 U5 to LO to ^ u:^ 






C* uses CO *^ 



t^C0C0»O»OCS| 
b* kO 1-H O t>> OS 






T-iiOOS00-^O-^CniCiOQ000'«*<MC0'-< 



iOQO»-'t^C^C0050iOCDOOC<JCD^HeO^H 

cooa^O't'^'Otoioioco^H 

OOOStOlOtOCOCOrH.— I 



M C*fl -Tf* C^ O OS 
CO b-^-» O OS »o 
^H CO i-H OS CO M 



Ot^OOCO»-iOO 



r^Nt^r-coot^iocoooiooc^ 

C<I00iO»OI^CflCOt^t^C<l'-H 

CO 00 o <o « ^H ,-1 



00 CD CO CO t^ !>• 
t^ OS »-• OQ CO »-< 

c^ r* OS iM W5 ■«*' 

1-t »-H t^ O 00 OS 

<M f-i CO CO --I ffO 



lO lO t^OOO OS 
OC^ "* OSiOO 
OS'^ OOOOOS(M 



»-H O cOiO"^ OS 



ftOOOOCO»OCQ( 
OOOt^OCOCOCO^H^^ 



«-< t>» r-i OS (M 
IOOOCO»-<I>. 

OSi-H t>r,-(lO 
COLO OS CO 00 



COC^C^^OOC^— ^fMCDcO-^OO-^WC^r-i 
I0t00'-<(M'^'-"0»-"IOCO 



t^O OS00C^»-t 



t^CDOOOCOcOCO*-* 



CO-^C^TPOC^ 

^coooococ^ 

'^ ^ ^ CO ^ O 
^ 1-Ht^^COLO 



ooooo 



^OOOOOOOS ^r 

_o»ooioooolo ^-"^ ^ 

OO^HCS<MCO^iOt^«-< fc- 

« ^ ^3 -O 13 TS -O T3 'T3 'O S 2 
§03333333 300 

oooioowioooto ^^ 

OOOS»-t»-iC^CSCO'*iOI>.*-ii-i 



13-7313-13 

(3 p a a 

3 3 3 3 

oooo 
oooo 

ci CO -^to 



3 C3 g 

■i "So 

•a -^'i 

« .S-T3 

" a 2' 



'^coe»3 w cQcoco ^ 'tf' ^ -^ -^ -^ ^ ^ ^ ^ ta ^ ifi kfi kfi ui lO o 



OS °°-a ==10 Oio 



O »-< C^ CO '"J* lO <o 



9 -s 

i I 



Si &> 

I I 



■S o*' 
»B » 
3 2 3 

o a o 

43 "a XI 



96 



STATISTICS OF INCOME FOR 1944, PART 1 



T-<Nco'^iocDt-*ooos<: 






r fl*^ 



u >- S"^ 3 I O 



>2 "^ 






a* s; 03 cfl ^ 

0*2 ^^ "^ 






12 S 






(M-^iOt^odoOOiasOSOO»->C^COiO«DOOOS»-«c^CO'<*<U35DOSeOt^-H!005C^-^«0 



*-H-^<OOCOtOOiC^»C05iCCOeO'*-^00050iOC-J^-eO'-«<MOOO':Dt*W3"^»-tC<100 
— ■ — — Tt'iCfCOOOCCCDOCOOO^COO'^C^CCiOOOOOOs 

i-H* ^F-Tc^'cq cq coco CO 1/5 tCo -^o oTpoo t>^ 

T-lr-t M (M CO ''f '«»« 






cooo«o^eooo05"^oeoo50sot^»cw5'-Hcoosooeoc^ooscococ^co 
i^oot-'c^oo-^'-''— to>"^t^oO'-<c^eO"^iO"^cooiO'^coiCi-Ht^c*«iooo 
t^io»-tQOOowO'^o^^«5":>0'-Ht^cDfj»cocot^05eoc^iou3-^-^ot^ 



-C<lC^t^00O^0>C0C^05ifti— iQOCflCDift-^CDO' 



• iO-^OOOSOiO-^co 



i-HC^C0'*>O'»CDt^r>--*C^OSCDt^'*t<C0CSM(Ni-Hr-iT-i-HC0iOC0"tiTt*C0C^^HT-< 



Ot~'0«5t^C^C^COW5eO'^Tj<ifDOS(©t^O«D«OiC»00«D.-iCOCS|0':Dt^t>-t^-^^H 
^H ^H i-liOCOt^OSCOOOCOiO-^OOOt^CO'^COOGOOOCOCOOSi-KC'MOSOOt^OO 

^H r-i CD CO (M -<J« CD CD ^ CO -^ 



COW3*OOOCOi— iCOfMOlCOt^CO-^OacOC^iOt^OO-^COCOOS^^C^IiOOOOOCOt^Oit^O 
000i(M(MOOit^0500l>-»O»Cl^C0C^J^C^Ot^C0I^C^'rf<0000CDe0i-i-HC0l>-0at^ 
I>-*Cf-<0005C^O'^'-'^-"C0tDO»— '00t^i0"^C00iO'^C0U5'-<00CD»O'<1«»-<^C0'* 
aOt*C^C^t*000'^05CDC^05»0-HOOMCDiO'^CD-H^r^r^OOU3'^000'-<»Oi--<tC 
M«-HeO»ftiOCDC^^'— "COiCOiOt^iOiCOW^C^OOOt^iO-^-^OOiOsC^C^^-^Oi-^ 



«-<C^fO^*OCDCDI>»t*'^(M05COt---^COC 






>iOCO»OTt«COC^^Ht-« 



■Tjii-HCD.— iCO"^0'-*»CCOl>-»«t^-^t>-'-HC^i-«-^.-i^03CD'^CO«-tC001COU50<DO> 
I^O'^"**<0>"^0SC^'— lOO'-iC^OOit^OQO'— '0100C^:Dr*OiCOCOGOiOiCCO»-tOOi-« 



•^COt^eOCO'^'-HC^COOSiOt^cDOOCO'-'CDCOGOt 



IC00iTj*40C0l:^*0(M0SO(N 



OOi^t^r*C^i-HC^O»OOSt*CO'-HCO'-<COCDC^CO^C^t^t*'-<C^COOOCOCOt^iOCO 
Tj<COC^COOOeO'<*<'MOOCOOir'-.CDOiOsOiaiOi'^^OOI>'U5'tJ'CDOO'<*<Tt»(M-H 



COCDCO*OCDOOt>-I>-t-*iOOC^I>"*OCO»OC^'-<'— <»— I 
* C<f coco CO CO CO CO CO CO CO -^CS"-" » 



OOiOicoc^Jcocot^^Ht^cot^'*^eo'^c^coiot^ooo»oc^^^osi-*ooeoa>c^'^ 

00e0'-"0STj400CDC0^'*<.-H0SOO00(MCD'*Oi000t^-^aJ<M^H00(N00C0i0-Ht^ 
iOC^»O00i-iC0^'«**Osb-.Q0^*Ot^OOI>-O^HC0t^Oii0'*OC0t^0iCT>t*0>t^c» 

l>-cD'-HiO^'<**C0»-it>-C^00^CDi0t^C0i03iO'--<i0iOOQ0'Tt<^Tj^ 

C000C<lCS).-Hr^-^F-iO<Mt^0i^^u^01'rr', ^CDCOt^i^(MiOC^O'^COO'^COTt*iO 
C0100500«OCOCDOOCOC^COC010010CO ?D C^ 001t^I>-COiOC^»00'*<03CO'^eO(N 



iC^C0"*»0C050«0t^t^C0Or^'*»0W'-H^.-H 



C^ »-l r-« ^H 



C005CDiCOC^0iOr^*0CDt^«-lC0^HCDC^C0«-H.-tC0lOCDC0C0t~*»0OM^C000C0 
O'-HCXDrJ'COO'^O'— <iCCD<NTt<COI>-»0»-'005»-i05t^COCOCOCOCO'-'C^^»OCOCD 
C^lOiTj<TfiOOOO'^OCD^t-tiOI^CSOt^O'— "O^OiiOCOOlO-^i^uO^CO^OOCQCDO 



iOOt^(NOiCOOOCO-^CO*Ot 



5t>-0'— ".— ioot^t^coaoosr^oo»-iO«-«t 



■^u^t^'-tiraocor^oO'— icooot^cocO'-Hc^iO'— 'QO«Dio^coc^cDco'<*<c^»-' 



OOiTj^iO-^^i-iOOt^-iO' 



■ t^ O Oi ''t^ (N '-t --^ 



C^»MCOCOCOCOCO<>>C^CN)'«»<C^^^ 



,»o»o 



3*^-mo^*^cvi40c^i^co 

-^ O L_ '^■* ••-• ''^^ '^^ 






□ a H^ M a ^ *i 9 a 9 »i a a a v a v v 41 -a "O -o "O -o -o -o -o -o -o -a -o -o "o 
o,=ioqio==u5g^='u5g^q.„qqgqg33933333333333 
^ww 3^.0.-. 3o,oi^ 3« 3« 3 3 3 3 3o^^„^^^^<3<_,oooo 
'^00■-«<-"•-^•-«c-^<^^l^^C'Jcoco^^lOcot^coai.-•>-».-^.-^.-t.-lC^^c^co^»oco^-QO 

s 



<-<t-lrHr-<r-c>-<i->i-lr-l.-IC^e^C^C4C^C4 0«C^C^C~4eQmCOCO 



STATISTICS OF INCOME FOR 1944, PART 1 



^7 



M ift CO r^ 00 OS O 1-1 C^ CO -«*< »C «D t^ GO Oi 



O ^ <M CC -* lO to 



CO CO eO CC eC CO ^ -^ -^ -^ "^ M< ■^ "* 'tf^ -^ iO*C»OU5*0»0 uj lO W5 »c 



Mift^*t^C001C0t>-CDO'— ii-iOOifiO 
00»— <m?DQOt^0050ir-»'— If— 1(0«— "C^ 



i*4QOi-'CO'— CO-H-^}«t^-^J<C^O»CW5CO 

r^cDi-'»-(Oi"^t~^coo5Tj'cciocob-eo 
eoosc^coio»ooio»— '«cioocccOi-«co 



^-i»-i»-)C^COTt<COQOC^«OTt*.-«00 



1-l^C^CO-^ 



■^CD»CCOCOCOOt^<©OOOOOCO'-<*-< 



C^Tf O Oi ■* c 



-t^ Tf Tt' 1— O 

" CO <:© f-H O OO *0 00 



OO O "* t^ W3 CO oo < 

^H CD t* 03 «o t* ■^ t; 



- .— I ic O -^ 05 ^ 



<0?0*ftOt^^»Ot^t^COWScOu:50 
Ob-OiiO»CCOC^CO'MOOCO»-"t^O 

CO 5D <N T-4 1-H ^^ .-H --^ CO ^ »-' ^H 



OCOOC^Ot^w^TPCOf— "COOiOOO'-' 



3 M ■<** 1-1 »Ot 



io»-<co^-<«o*^eocD«coc 



000'-"*0'-<i-"0 



oO'-<"^ooir5cooocot^»-<»oO'^OS'^ 

f-tCOt-03COt-"'^;OCOCO»-i«-« 



5t»«W5iOOOCD-^COOCOCO^COW5^^ 
)OOa(Mi>l05-i^'**<u5CO*-t 



t-- O CO Oa O "^ 



CO CO c^ -^ C^ <£> 
C^ O) i-« 00 Ol ^ 
<NCO00(Mt-i^ 



*-<d*-*CDOiOiCOcO-^COCO00'X'O5OS 
-^OOiCOOOiC^'i>»OCOC^O'^CQ^ 

r*t-.u50sr*c^i>-c^t^oocif-HCOcot-- 

(Ti^t^COlCOO 00 lOCO <O^H -(f occi>^ 

O 00 CO -^ 05 O CD 05 »£5 Tt< <M -— I !-• 



.-< 00 1^ oo t^ c^ 

I-- -^ OO «-• O 05 
t^ iC ^ OS lO 00 

Oi'tCco e^ cTkO 

^f ^t» t-* Oi Tt< 00 

C^ CT) Tj* »-• ^H ^^ 



t-i 00 



»«eo*A»«-HOOtna>o^cx)C<i«D(Mco»H 

,-iOOIOCOCCCO^Hi-i 



JOOOOCCCS (M 
O Oi C^ iOO -^ 

OS W5CO oq coo 
~ o' t-h" o" t-" in 

OS CO m (M CO Ca 
f^ C^ 00<M rH 



ooooo 
ooooo 



ooooooog ^, 



0»«0«3000"^. 



O'-'cq'Mccj'iot 



3 S fe fe fe a! fe 5; -a T3 -o T3 -a T3 -^ 
j-a-g-g-o-a-g-g 9 § § 3 a g - 



a d a a a 



>o>«o«30oo>n"-i 



a 
ooo 
oom - 



ooooo 









§ -o 



3 .3 



H _ C „ C 



E- C 



E- H 



•^ U3 (O t* 00 05 O *-< N CO -^ «5 CO r^ 00 OS 

ci CO CO CO CO CO "^^^^^^^^ ^ ^ 



!>-(NCO^«0 CO t^ 



98 



STATISTICS OF INCOME FOR 1944, PART 1 



••i 



■2 .S 



g " u a 2 ° 



4) c8 « 






l.il'li 

£ £ s5 =? ■** 












UiW5C^^^CO*-<eo<0'^OiCO'*'-iiCOT-HC^(DCDOCC"5-^C<)00':00005^C3COt^i-4 
C^■<t^lO^*OOQ0050iOSOO^-^C^CO^OCDod05^-^C^CC'^lO<OOOC*5t^<^^CDOeoOOO 



'♦o^*oc^^^oo^oooco«-^■^l^-?Dc»^■^oococo^-cs'::ocD'i^oo(^^.-H^-M^o^» 



i-i-*t<cDoeocoo5c^»o05ioot>eO'^'-<oooi050 



,-,,_t,-i,-HC<l<M<MCO'Tt*iOC6oOOCO<: 






»-ii-if-ic<ic<)(Ncccoeo'^r*0'«j*ot^"<*<^Hai 



t-l i-< c^ w «•«»< ■^ 



eooocD-*j<cDOOOS'^occososoi>-w5w^'-Heooiooccc<»0'©t>-oieci-Hb*c<j»-<oo 

t*i0^H0000C^O-^O'-t»OiOO^^I>'<C'^C0C0t^OiC0C<liCiTfC0'^'Tt<«-HCD00b-C0 

GO i>r c^ c^ ^^ oo o' -^ oi" -^D c^" oi u:5 i-T GO (^^" CD »o -^ CD o ^^ 

~" HCCiOiOCDC^^i— ieC»0O'0t--»0»0Oi0<MO00t>»i0Tt^C^C^'-<U3OCaCDC^0i 



i-HC^ccc^*ococot^t^'^c^Oicor^^**cocsc 



<^,-h,-.<:D'<4^cO'«*<cc(Mi-it-i 



Ot^O'^t^C<J<NCO"5CO"^'^»CCltOt^O«D?DiC»nO<;Di-i-^C<1000s»OeO«DOOOCi 
i-l 1-1 1-t lO CD t* OS CO 00 <D 40 -^ CO <0 r* ?D -^ CO O 00 00 CC *0 -^ «0 Tf< CO Tj< 'ij' CS CO 

r-t ^^ iCf-t CO CO »0 CO rH 



COkfti/500CO«-icOC^OiCOt^CO'^05COC^"M^OO-^COCOOi^H00500C<ICD00005t^ 
0005C^CqOO5t>-0i00t^»Oif^t— COC^i-HC^Ot^COt^fM-^OOCOOOeOt^CDOOOcD 
t-i0»-i00OsC^O'^*-n-iC0C0O'-i00t'-i0-^C005O"^C0iCO00O00'<**»-i0iO'«*' 



00t~*<MC^t^00O'^O5CDC^a5»O^i 

C^-iCOiCiCCD(M'<tt-HCOiOOiOr^ — 

^H<MCO'<*«»OCDCDt^t>-'^C^OSCDI>-T^CO<M 



_ . , J> ^H -^t^ t^ t^ »C 00 C^ O O ^H *-i W5 '<*' 
O»0C^O00l:~*»O'<*<<MC3-Hi0OC^CDC^0S 
ir-li-l.-HCO'^CO'^COC^r-Irt 



^.-tcD«-HCO'^0»-<»/5cOt^»Ct^^t-»»-«C<)i— '•^•-<Tt<O5CD'^iCcD»/3CDO>CD^-<O00 
r>-0-^'^OS'^as(M'— <00i-HC^OOst^O00'— i0i00C^):Dt^0iO5CO»0MCD0C00e0O 
•^COt^COCO"'*^'— «C^COO5kCt^CD00C0»-«CDCO00r^OiC^CDOi(N00COiOrHNC^CO»-H 

uOOi-<*^b-t^"<M^-<C^O»COSt^CO'— ic0^HC0CDC^COiOC^t^t^00i-«t--t^r*Oi4OC0<M 
■^COC^COaOCO-^'MOOCDO:t^OCftOi050S05^«— iOOt-*iC'^»Ot^COCO*-t 
CO CO CO iC CD 00 t^ t^ t-- i« O C^l t>- »0 CO »C Cq 1— I i-i F-H 1-H 

T-i eq CO CO CO CO CO CO CO CO CD Tf c<r»-< »-( 



OOiascO'MCOCOt^^^*CO^-'<*^'-'CO'— 'C<]COu!5t^OOOiCOO*COO'-iCDOOCOb-CO 
OOCO^ai'tfOOcDCO'-i-^t*^HOaOOoOC^cO'«^40»dOOt^^030'*COO'-iOC^CTir^ 
»CC^iC00.-Hi:O*-<TtiOiI>-00«— iiCt^OOt^O"— <C0t^0ii0"^C^O:c^^C^t^0iOt^ 

?^??r:?Tr'*^?5?*!?r?^?5r^!~'C3iouOQOC5t;^^coOc^cp 



f»CD<— "iO-^-^CO-— tt— NOO'^CO 

cooo<M c^ •-< !>. -^j* ^H o r- " — 



coioosoocococooococ^coeoiOOiococotMO 
^ c^ CO* ■^'' »o* CO* CD CD t-" r^* CO* o* t--* ■^' ^ oi y-^ ^ i-T 



.CDlOi-H(MOOOCDTrCOC^rH 



CDOiCOi«0(MOiOt^irSCDt^i-iCO^cDC^CO^H^HCOiOCDCOC<10ir*'^OiCOCO'*t<0 

O^HOO'^cDO'*O^Hicicoc^'^eor^io^oos^05ir^cocD^HC^oot*cO'-<aob-o 

M0iTP'**'0000'<fOCD'<J<-Hi0l^(MOt^i0r-i0ia5i000O*000c0C0'-t-^OCD0SO> 
^00^*C^05'cOOo"cOM<COU5^^0iCO^^O'--^'—^OOt^^*'cDoOlO^*0'— t-Tj^OO^tNi-H 



■^»ci>.,-tuooco»»ooi-ieooot^coc 



O0STt<l0Tj<'^r-t00t^*0«-"t 



• O 05 '^ C^ f-H rH 



HOOCDirj'^COC^^OCOCOi-H 



C^CICOCOCOCOCOMCKIC^^M^-H 



T30 ^Oi ^y~> j^M 



- ^ *- CD l^ OO Oi .-H 



^HC<»CO-*iOO»OOOOOOOC 

O*-<r-l.-(rH.-tC^lC^1C0Tt<»0C0t*00C 



-ali-iilllJIIlllllllll g g i g I g I i i I § I i i 



3cO"»**"*t<»ocot^ooaiT 



I c^^ CO -^ ID CD t* c 



»-lCJC0'<»*i0cDh*000iO^H<MC0'^»CC0t^000iO'-lWe0'^fc0eDr»000>O^^C»C|e0 
.-li-l»-tr-iF-ti-li-li-ir-ti-»(MC^CIC4CSC^CSC^C<C^COCOC0CO 



STATISTICS OF INCOME FOR 1944, PART 1 



99 



■^ ift ?0 t>- 00 05 O <— I N CO -^ ^« CO t-» OO Ol 



O -HCfl CO -^ ift CD 
US U5 iO ^ Ud U3 lO 






1 CD 00 00 O OS lO O 



^-i»-H00050000'^0<NI>-^»-<t~*'<t*CS 



?ot^r^t>-i>.t--.r*i>.ooooccGOcD 



cO'<*ccr*idOoO'*t^c^O'^5DeoeocD 



CCW30«Dt^06COOiecC 



i IC -^J* OS lO Tt< CO 



r-cor-oooc^iO'-'OOoo^T-ioiOJi-* 

T-ti-Hi-iiMCC^COOiW^OWtJCOOO 



*-H C^ M CC* 



ooooiC'^c^tor^N-^t'oo-^oos-M 

C0t^C0i-<OO<Mt^OfCi0100C0CDO 
OiC^O'^COCD»-»iOM<iONO»CCOOO 



eCiOt>-0'^W5'-<'-fOCDCD-^J*C^CCi-^ 

t^oos»occeooicoc^«-" 



-.j<io»-tr>.coe^»ft(Dooosio 



'*co<N^r^Tt<^cooc^«'^oos«-t 

t-^OCOOSCOi— lOOOSC^t^C-IOOOO'dO 

1-<coooTrcD^*'-1CD^^cDeco^occoo 



t^OOiiCCOCOC^COOl'-t 



osoo-^or^ooost^cDcDeo^Hi-H^H^^ 

■^ t- 00 CO 1-i i-t 



3CO»OW3C^^ 



OO^U3'«J«i/5'-<cD»-'OOOst^C50iOOOi 



Oi OO C^ t>- C^I c 



> O O O Oi 1-H CO -H 



a5»-<00O»O*0<M0i^**^CCt^OOI>- 



Cqo^-'-Ht^t^r>-OS*D(Nt^-^CO'^t>- 



■^iftCOC^'^-H(Mt^i-iO0-»J*CS«-I^H^^ 

osooeoc^t^Tj«cococo»-* 

C^ <D OO CO --< »-l 



,oooo 
o o o o o 

OOOOOOOg ^ro'wC^* 
iO O »ra O O O to *-i,'^ C^ CO -^ 
'— lC*^C^CO^U5t^^-" fc- •-■ I- »- 



a a 



sJ ^ 



B -o -a T3 13 -o -a 



u-q-a-a-a-a-a-a-rj H S 9 9 

33333333 30000 



i'=*,'^. s 



5 "3 



3 c3 "3 



5O00000 



'ooooooooS 



00 
00 
00 



'^ to CO t^ 00 0> O ^H C) CO -^ to CO t« 00 04 



O^HC^CO-^tOCOl 



ea 



3 2 

1-2 



«) ^ ° -o a "- a 

X O HiOt^ 3(M 



O^HNCO-^IO CD t» 
tOtQlOkOU3*0 to to 



3 '? 3'S 

a to "S ir» 



£ s & 

0) S a> 

a§s 



00 



100 



STATISTICS OF INCOME FOR 1944, PART 1 



e o 2 



3 



W-^-Sj3 OS •" 



£•2 « 



5^ 



1-2.2 

a SO' 



to " " "S S o 

o 1=1 -^"rt t.2'3 
K... mS k^ -2 
W o g-3.> o o. 



•oja a 






3 £ 

<: 






»-< C^ CO -^ *i5 CO t^ 00 OS O f-t C^ «> -^ lO CO r* CO 0> O -H (N CO ■<** W3 CO 
r-ii-l ^ .-( ^ 1-1 ^ fH .-4 1-1 Cq C^ W C^ Cq M W 



OiOsiveciocoiocooot 



■^CO^H03GOC^C<ICOCO*OCOI>-<0^^-HCC0050iOOCS10 



CCCOro'^'^'^»0»0»OW5«3CDCOCOCOCOCOCOCOCOCDCOcO 



<OC^r^Ot^iOCOCOOOsOO^H»Oi«COCDb-i-it**^Hi— (COCO 
O»0C0'-^a>00C0-^00C0^-<OSC<J^^W3CVlTt<C0Tt<C0CDC0M 
CCt-.^H,-H0iO'*»-HMC005e0C0»CO'-«C^C<l<MO»0t^i0 



CDt^O^OSCOCqCsiOC^O-^OOTj^CO-HOiCDt^OOCOO 

«^ »-4 1-1 ^H <M CO CO -^ lO ^- O CO t^ -H Oi t^ "'S* W5 »-< a> oo r-» 

^^^H^HC^(MCOiCit>»i-H-**<C<IO 



eO«OOs05lOCOOCq^HTt<CO-i*<C001i-tiO»-'M<»'30C^'^'-H 
■"**O00c0Tf*i0C0C0<:DO:c0i~f^00'-tt^0sc0-^00C000-^ 
OCJOOSiCCOGO'^WCOC^i-f^tOOOt^-OOOOi'— iGOOiC^*-H 

<MI>»00'*»-<OiOOCDiO'<J'»Ot^'^COCO<MCO'-'T-t 



OiO»-it*(M"*'-*COCOC^C<ieOCO':t*CS»0-H03'<i*OiCO"*0 



o«D'^*-<Cim'^Tt*Trco»oC5i: 



^H C^ t-l ,-1 (N ^H T-H CO CO ^H 



300 00-HC^Cq05CSJCOOOiCCOO> 



.<M iCI>- (M 



0aCM^HC00icDC^O'^O'<*«Oc000<:0^H-HW5-^j<O05C0t^ 
CD CO OS "^ -^ CO rt* 1-1 C^J Tf t^ 1— I "^ 00 Oi Tt* -^ CO Tt* ««*• '-H ^ 
,-H t* t-. CO t^ CO O 05 CO W3 W5 »0 *0 t^ C*^ CO OJ r* ^^ CD OO CQ 

w GO 05 oo TjT c^r o r*^ CO cd" o c^" CO -^ 00 CD oT u5 lO c^ *-r 



CO -^ OS COOOf-lO OS CQ CD CO 00 i0»rtt*'<*«O00 coo CDiOrt< 
00(MC0'^00Tt<e00l00-^rt«O>t^CV|CDOb*t^'<*<u^iOC00s 
05COCOO»-<CO»OCO<OC0050SO<M'<fC005-^OC^C4COOi 



OOOC-105iOl^COCOCOt^'^COOSCOOS^'^»-iOCOTt<C^W5 
C^ICOt^C^IOOOI^iC-^COCOCOCOCMCVKMC^i— '^^ 



i-<»OOOCOb*OSOiCOi-tTj«COC<liO»^OOirtCO'^OOCOC^'^ 
t>*CO(MCOOOI>-C^iO'-<'-^iOOOi-iCD»OQOOOC^C^«— I 
--<COI>.C4COO5CDI>»»-H0O»-<COCOi-ti-l 



COOOO^CDCO(N^i-< 



ooco^?coosc^'^fO>coooso<McDc<^c^cMO^~ooococo 

CO CO 00 00 OS CO CO ^H Tj< 00 '^ CS| OS l>. Oi 00 00 CO OO 00 CO Oi 
CO Tt^iOCq -^ COOOO coo 1-* OO O »OCD00»« C^<M CD ■«(J< 

Tt*l>-Ost-*OS»ftO»OC»4COi->»OI>'OS^COC^OS*-HOfc'5CO 
rl 1-1 CO W <M C^ 1-1 ^ 1-1 Tf (M ^ r-li-(^^.-l 



HOUS'-'COCOC^OSiO^OSt^MCOOSOOOiiOOSOOOO 

■ - — -tOSO-HOOOjOSCsi 

■* CO O lO ^^ CO "3 OS 



COCOCOOO>OS<M»OCO*OkOCDt 



Tl'(Mt>.CDOO'-<Tj*(M-^COOOOOOa<Mr 



iot^c^ocooO"*GOC^co^^r^^-<cqt^oo-*^cqooc^co 

:OOOcOT}<OSW5.-.QOt^CO"-'CO'^U3cO'^iMC^^H 



C<J Cq CO <N i-< T-H i-< 



•^COi-HCOC^CDCDiO'-<eOCOiOdCOOOi-<COt>-T*«OS»b-*-H 
i-(CD»OCSlt-^ur3CO^O'-i^'— icOOOO*00"*iiC»COTt<Oi 
00C0i0i0t^OOC0i-it^40t^00i-(t^T}*C0C0"*00C0C0CQ 



00C0OOcDOSCDCD000S'^iOi000O»-'*Ot^^C00iC00i 
COCSC^COCDOCOC^Osr*COC<ll>»'^CD'^U5C^C^i-i 



CM M CO C4 W 1-1 .1 



Tt^00 00C0C000O'*C0^^00'MC0t^t^C0d^-tO00'^»-«C4 
i0O'^C0C0C^lt~-01C0-^00C0'««*t^t^0i0SC0C'l 
CDOsO'*OiOO»OCDi-iOOi-il>-COi-i'— ' 



COOlGOO«3COCvli-<'-t 



- _ - - O lO o »o O Q o »o H. 

(MCN»eO'^»ocor*ooo5i-< . . . - . 



. 13 -a 13 -u -o 



3,*^ioo*oooooot: 

il— 'i-iC^fMCO-^iOCOI^C 



0^ O; a» 4; 4* -O T3 TS -O T3 XJ T3 " 

-o-u-c-o-a a a a ^ ^ ^ ^ 
qgggq9:=J3 
^ 3 3 3 =*ooooo<: 



§§a§g 



1 13 'U XJ "O 'O '^ 

§§§3§S 



JOiOOOOC 



^ lOt^ i-^ ^^ 



ooc 

S8J 

cTco •■ 



^^c^eQ'<*w5cor»ooaaO'-tc^co'^»ocot^QOO»o»-^c^cO'^^ 



102 



STATISTICS OF INCOME FOR 1944, PART 1 






S; S 5 « 0) o M 



■«OSTf"OOiCOCOcOTfCDeocO»-» 












' 00 •-« 05 Oi ^1 o o 



CC t^ CO 00 00 QC I 



.CC-^OCCOiCt-iOCQC^»^i— i^^-H 



I^iCC^JTPiCCMOlM'^CDt^t^iCiO-^CD^^CDCO-^iOt^ti^'^OOe 



'-< OO iC CO O iC O lO o ?o iC -— ' i— I J>- o CC C^J • 

ICOCSCOOICOOOCCO'^CO'— 'CO'— lOiCOCCOOC^OOC 



• CCC100u^C:iCOO»0'tf< 



OS iCt -^ O C^ -H ' 



I :D O ^ ^ W 



■"U3COO<»O<£;:0=0(©i-'00>OC0tM^H 



^f,-iOiift»-«i-Hcooooco«— I.— ir^irtcO'^cD-^»cc^iC'-<c^ooTf<:o-it>-r» 
Tfc^co»occc^c^05c<»0'— '^oooc^io-^-^oococ^iooooooccooocce^ 

»-«OOOW3iOOI^T}*?DoC^OiOOOiO^OCOCD005C^COt^OOiOCOCO«0 
OC005>S*CCCDF-H*0'^C0CD»CC0iCt— O^CTt'OlCOCOCCCS'-HiOC^^H^-H 



- 'Tf 00 O i-" 



-'•*<'rfCO0OCV»00':DO0C^i— I 









O =3 






COXXTMO-^CCM^i-HO^-^Ht^COM 



i-"C^cD'^^-Ot000t^C^OO0000CCrcCi0i?0t»CC'^^-^O03»-ir^C0 
(M'^40-^05C^OG'<*H-^0^^^«OOOCCOOOCOCOCCCOCCOOCOOCOC^<000 
■^'-tOCOOOOl'^OC-l'— •OiCS'^OO-^O'— 'OOC^OOICO'— <O500"^*CCCC^ 

^'oO-^OOOCOt^CDCDt^"c^roi^CCt~»C»l'^»CkC?D<— ■U^CO'— '00*-«if3C;Oi0 

O -- t^ OO O Oi 1-1 -*»< — O "^ CO OS CO -* CO lO CC N C^l -H F-t 1-f CO «— I ^1 

Tfi^-t^u^'^cococ^c^'— 'ooc^t^Trco»-< 



cO'^O^O'-^icoO'— 'UDOsoc^t^i— iOii-HTt<oicoco*!j<coioosect--co«o 

I-^^Oi^HCD'^Tt^COCDOCOCOCOiOOir^C^'— ■iCOSCOiOCOOiC05COC<J'<*< 

o.— t-^t>-t^coo;o<©'^5DcocseocDooooO'— tooooiot^oo-^cooo 
ocoooO'-1^^lCOi"o'^^'oi"co:oc^^c<^':ooo'o5"c'^^ool^ 

C^TfiOt-*0000000500»OC^OSI>-Ot^tO»CU^'J*COCOCOCOC*)Ost~-0<0 



f— c^c*fl.-<c^^Ht*ooc^iO'^ooior-cot^c^o«oooc^'— '-^oooot-^r*^ 

OiOOOOTt<»OiOaiiOiOCO»-<»^cOOi'^'— iCiOt^C0C^cDC000'-H»r5O'— 'O 



OOOCOlO'— <COCOt^C^5DCOOOCDt-l» 



OiCO(MQOt>-OC^CS|CS'««f»OSO 
3-^:DOCO^OiCO'-<oOOU3 



I— 'OOOiCOt-OC'Oi-^OOOOsr-OsOOt-CC.-HOO^u^'^COC^OiiOC^ICQi-H 
)000050:t^W5»rtCOC^Tf<Os»0>OC^'— <i— ( 



COO:cDkOOW01iCt-i0^r^«-HCOT-<tDC^CO'-«'-«CO»CCDC05Dt~*iCOC^ 

Oi— 'OO-rfCOO'^O'— 'iOOCM-»rcOI>-iO'— 'OOli— iOJt^COCDCDCOCO»-»<M 
C^OJTf-^OOOO'^OCD'^'— t^t^CSOt^iO'— ■OlOsiCCOOiO'^^O'^cO^ 

ic"o"t^C'10i"cOOO*0'^COiCI>-0:COf^O'— ''-'OOt-^I^CDCOOSt^OOi-HO 
TpiOt^'--»OOCOt-^00'— 'COGOt^COCO'— 'C^iO'— <00:O>OtJ'C0C>1COC0"^C^I 
OOa-^iO'^'^'— '00l>*»O'— 't-»t— OCi-'tf'CS'-Hi— I .— i 

c^"(N CO eoco'coco W N M Tji C^ 1— I ^H 



J C K. 



3 '"T ,-H »C 1-H '' C^ ira CJ '^ CO ' ' ' ' 
-no ^Cv| ^^ j^CI ^_^(M ^^q-rfkOiO 

■^i-a^^a;fc*a)c4aji-iaJcoi-.Tf»-<; 
'^'^ g fc =="2 o te fa's 9 Qj" 



i^'MC0''**»COU5OOO 



-oo^i-i'-'i-'CjC'ic^i'rJcoco'^-^uocct^oO'^ 



-aaaaaaaa^'-'- 



:3 3 3 3 3 

ico*oo o 



^<NC0'^»0'«t^000>O-^C^C0'<J*iOC0t*Q00iO'-«C^C0Tt<i«C0t*00C 



STATISTICS OF INCOME FOR 1944, PART 1 



103 



O i-* M CO -^ IJ5 CO t^ 00 Oi O '-' C^ CO Tf »C CO t^ 00 Oi 

CO CO CO CO CO CO CO CO CO CO -^ ■^ ■^ Tf >* -^ 'J* ^ -^ "Tf< 



O ^ W CO -^ lO CO 
iC ^ lO lO to ^ ^ 



oot'-oOi-iTt^r^oco 

00 T>* M C<» T-( ,-H ^ 



»-( t- CO t* OS OO 
lO »OOS -^lO o 
CO CD lO O lO 00 

l« »0 QOO QO 05 
■^ O ^ O lOCO 
1-H CD CO »-i 



OCD»f5Tt<CDCO"^iOt^C<JOOsOOOC^ 
t^'*O3C^Tt*OSC^CDC^)C0t-»I>-COl^CO 

t*-ioeococ^t-»cO'— ii-<»-< 



C^O CO ooco -^ 



00 C5 ■^ C^ CO lO 



O»«C0OC000t*OC^(M0SC0C^t^C0W 
OSCDOOOO^*lOlt5lCOOOOCOCO^-t 



U3»OO5CO'*<-HC0'-i 



■^t^O IM OOCO 

CO -^ Oi OOOi Oi 
^}* t-» CD lO 00 O 



CO^OiiCt~^OiCCOO^OiCD*-'irti-t 
^1— iiO>OCOOiOO"^iOOCOCO»Oi— 103 
CO lO O 1^ t^ *-■ CS| r-( 1— I C^ 



CO -^ CO 00 lO lO 
C^ lOOOCO ooo 



t'- 00 OO lO CO t^ 



<0OC01^C0t~*CDt^^CiC0t-C0C0'-i 

00*O»COCDCD-^^^»-i 
CO C^»-"-« '-' 



O CD UO -^ C^l 1— I 
CS 00 -^ C^ U5 -^ 

00 1-H CO CO -H ^-» 

i-« CD f-H ■^ CO 00 
COCOC^r-t ' 

cDiC ^ 



>C^ r-tt^ -* 



COlOCOt^C^>OCOI^CD^-tC^O»CO-^C<l 
r»i-iC000-*lMOCDO50S'<J<'<t'-'-^ 



■«*< CO iC CO o -^ 
lO CO CO O lO CO 
CS O: O C^JOC^ 



CO ^t* CO O Ci »0 



OOC^lftCD'Tj*OCOCDTj<lCCOCDCOOOtOC^OOCO»— I 



t>- O CO «0 03 lO c 



Occococ^oO'— •':Dc 



OSC^CDOOiOOOCOC-lOlt^CSCOOiCOOOOCDCDi— I 



^HOOOii-iOO-^iOC_ 
iCCOC^C^^iOCvli-' 



I 00 O CD 00 rt* C<J » 



^ o ^ 



^ Oi 1-1 



(M i-t 1-1 



0'-<^W505'-tC^liOiOOC^OOI>-0000'^C^CO^H 
OOOSOiOt^COiCOiOM'— ii— i-^W 

r^coif:>c^»oiO'-''*cs<N'-^'-< 

00 "5 CO* ci f-T CO fH 



^*COOOCOiOCO»OW5T-"OOiOOiC<JOOC^CDC^CO«-« 
'i^iOCDCDCOt^CDCDiO'— (iO»C>CDCO»— t 
OOC^COO^OO»CCOCOCO'-i'-i 



1-1 1^ ■**' CO C^ "^ ^H 



lO O 00 CO OS c^ 

o 05 ca iC o ■^ 

Oi 40COC^ coo 



O CO i« C4 CO OS 
^H C^ 00(M»-I 



ooooo 
ooooo 



COt^OOO'-it^t^i^Uii. 



- -a -T3 TS "o T3 -a 



3o 






e<i > 



■a-o-T3-o-a a a a 



J-OT3-0-OT3T3-a-a 



ssag -3 T 3 "-g 1.-3 - -g 



3 3000000 

——oooooo 






CO CO COTO CO CO CS C*3 M W ^ ^ ^ "^ ^ ^ ■^ ^ ^ ^ 



rt «-a ^o a^ 

M O fl ir^ t^ 3 c^ 



5—2 

0) (OJJ 



O^HC^CO-^WS CO t^ oo o> 
ITS lO >0 ^ ^ *^ lO ir^ lO O 



104 



STATISTICS OF INCOME FOR 1944, PART 1 






.ass 

-T3 bO< 



cor— U5COiOCOC^t^iOCDCOCO^*Oi00000050i»001COCOCDr--CC-HeOOOi-H 
t>-f-<toOQ0ff^CQC0i0»-^(M01C0<:0Tj*0St— 00'<fC^C^00O0001'-»C^C0O>CD 

POl>-COOeOC^C^OCCcOOOOOOiOiCOS03CDC*^01CDiO^C003!OC»D CO "-Ti-r 
COOOicDCOCOCDOOifM-^iOMt— iftC^rH.— c 
1-ti-HC^cOCOCO'^COt— *OCOC^-H 






t>o O O ■«»' iCO 



OOiOSWi^tOi— "inoscC^OOicOt— COOOOOSOO^CC 



— iU5C^O3CC00O>0iC^'-HiOO54O»C»-<C0»-H 



Hi-<c^c<»MMcoeo»ococ<ii-H^H 



OiOi05i«'*J<(MU5CaOC^U5iO»-^U5^— 'cqooc^eoco 



■^ '^ ca Tt* «-t o o> 



- C^OC^COTf*05»-iOOCCOOr>"000»CC<10300t-»OiOSCOOOt— co-^oooaOcD 

o^occcoi— ic^t-«r^O'-<oooioo5oocCf-Hooc^oeooooooioc^'^»ot>-oo 

ocooot—co»-<cooit~-b»T-«F-icooooiTriot~^»o^c^c^'— II— <eo^H 
»-Hio»-HQOccoooiOO'-HO*oosTP'^oeo'-H 
*-i T-H w c^'csTn cc cc* io"co C^'^'i-T 



COCOOt^^OC^OOO'— 1< 

lOCOt>-i— tcDOS'— tt>-i-HC _ _^_ _ _ 

Qo o 1:0 00 1-- ^ oi ^rTo cTo't 

WSC^tOOScDCOO^ttCOOiCO'; - 
»-<c0OC0'^W5'^tM(NOt-OiCCCC<) 



_- -^- --00»OOi'*OTf<csC»^t~^C<ICO'-HiOCOc0^cOi-H^ 

.^«,— »^-.--. oco^o— tr-cow3t-^cciC'-HC^»-Hc^i: 

-- -COOOcDC^IOcOTfC^C^r-trHC^ 

ItOOScDCOO^ttCOOiCOCOOJ'Mi— IIOCM'— I 



-2 ^.S«a 






a^o :3 



r^TT^'— •cc^<^<<£)CDOcococo40C^t— M'— "loojcoioecoiooicoc^'^t- 

O'— <^*<t^t*e00ao^Tt<CDC00iC0<:000OOO'— 'OOOCDiOt— OO-^COOOOi 
COCOOQOi— 't—utiOiOt-^OiCCCOC^C^COOOaiC^iCOit— ^»-HOS00C<)Tt<00'-t 



C^Trw5t*OOOOOOOi0040C<ia3t^Ot-CDiOiO^J*CCCCCCiS 



J a5i>- o CO 10 



COC^COtMt^irtOOiOOI^^H^HaiOOO'^C^^HiMcC'^t— '-'C^OOOiC^eOOSO 

r-OTt**ot-a>oo^^ooocooi»i:ico»cooocoioosoo»-'oo»-"-^Tt<ici-ioc<i 
•^oooiO'— ticooosi-Ht— cci»oor-cOTt<05Tt*c^co»oo30sr— ooc^*-^^H^. 

»— I'-HC^MC^CacOCOtOcpCOOOSOOt^t—t—COcOiOiOCOC^OOOii-HCO 
Tl G^ C^ •-< C* Cq 1-t 



•^coi-tcoi:oc^i.-<OicocOT**coco*oos'-H»rtc^cooor-oooc^i'^c^osO»-<ia 
coeo-^oo*— It— ^u^ooi>-ccT»<cc^rt-»o»-"Oicw^oc^iooO'-"^*<osOccoi 
c^oo^f-Hcooo^— lOos^-^iooo^-it— Oic^'— 'C^050cco5eoc^»oos»oeocD 

c^ r- CO !>. -^ t— (M iCcc t— CO ^-^ ■^"t-To CO o'r- 10 oTt-To co c<j o <m i-h eo w i-» 

c^oo»cc<»ooc^(Nt— t-c<ioocoa>0'^oofcO'^cococo(Mc^05cO'^iccoe^ 



^^C^NCOCOCOCOt— lO'VC^ICO'-H 



0(Mt— i-HCO^-«^M-<t«OOiOCOr-COOOTt*OOt— ■^r-Tt^OO^OSi— t^OOCDcDCO 
opcDcOOO'-f'^OSiOOairHOOOOOCOt-OOC^OOOOC^C^COr-OC^'^'^C^O 
OOC0Tf»-*r-(00NiO'*'^00C^'-HOJCOOlt~-00Ot— iO^O^fOiOiC^C^OS 

oiu5i«cocMt-.co"*'^ CO ot— "■^'tj* cTr^Tc^ lo ^"00 r- c^oocot-oicoosojo 

U3C0C^»-<OSC0"^O5OSiOCOOiMi— t»-icCOit— iCCOeO'-t'-'OOOOOi-^'-HTt* 



»-t(M(M'— iWi-it— QO(MiO'^0050t-COt— C^OCOOO(M*-HTrOOQOt— t-'^O 



OiOOOO-^iOiftOSiOi 



3»-tiOCOOi^<»-tOSOr— COCSCOCOOO'-HiOO^H< 



oou^cou5'-<cocot>-c^i:Ocoooco*-t»-«t^05eoc^oot— Oc^c^c^'^coOiOt^ 

^•-«Tt<C^)MCOC<)iO':OeO"^00«-i^f<C005C^ICO'^COOCO'^OscO«-"OOOiOOO 
l-^OCOCT>C0^*0001■^00lOO^^- CSOOt— cO»-tQOCO^"^COC<105W5<MeO-H 
COCSCOOOOiOSt^»OlLr3COC^'VOiiCiOiMf-t'-H 



10 ^ *^ c^a 10 CI '^ c 

C^ j_ "-I ,__ c^ . w 

3 Sr c3-a c: h a-o 



r-tOJ < 



lOO lOOOOO 



O -^ ^ ^ ^ ^H <M <N CO Tf »0 CO 
>^.-COOi^ j^ ^^ j^ ^_ t^ t^i^^,»-l-fc, 

4j 4) (1> 4) D -Q '^ t3 "^ "O "XS TS "O "^ 'U "O 



"O ^ 9 ^ "O ^ 2 ^ "O ™ U ™"tJ l_J tj U l_j UUt-JUMMMMWMM 

5 Cio -^«o c3io =^,0 a-'a^flc3aaa33=):33=3333PP 

: =^'^'?<^ 3c^.nt- 3iO 3o 3 3 :3 3 =3or-,CMCO^iOO»0000 

3^,-,^Hi-tcscNc^c^cofO'^'<t<»ocor-ooa>'-"'-"-t'-i»-i'— iMc^co'^ws 



' a d c3 



I a d a c 



i-tWCO^iO'^t— tX)OiO»-«CJCO^»'5COt>-OOa>0»-»C4cO'^40COt>-000>0 



STATISTICS OF INCOME FOR 1944, PART 1 



105 



^HNM^io^i^ooaftO^HC'jeoTfi 



O tM c^ CO -^ I 



CO 1^ oo 



u? us kO U5 u? U3 iO ^ ^ 



oooao»t^t^ooo*o 



-CJ OSC^OO 



O (N C4 t 

C^-^00»O cocoes COCO 



0(NC^I^^^=C)COOCO 



0SCI*^"5^-««0»-tC0O 
tO-^COOOt^-^ »-• 
i-H ^ ^ CO lO '-» 



TfOSOCO'^rC^'-t^*^ 



cou5(D^*OcO!:D^mcoeDcooo':oc^oO!0*-< 

0iC0lC05iOCq0000OCDOCOM00^:OC;JC<l 



N oooioooeoc 



OJ CO O QO to CO -H 



OOOS-^OO-HlOCOOOOSCOOO'^N^H 



CO <M N i-H iC CS ^^ 



cDcocDb-»-*Tt<c^c^'-t^*'ooooaor-cso»ft^*<0 

00*-f»-<OSiCC^'--'0St^00t--eOC0O5Or-»0000 



COOC^ o-^ c 



iCCOOeO'— fi-H-Hf-«00cO 



O"5O^'OO5G0Q0'-»00'-<C0^^O5«OC^00^ 
COOOOCDOOSiOCO'^C^'^'MC^ 



c<j^*Tj»coift'^i'3M<oaoo^-ioatOQOi— < 

COeOC^l'— it~*0>iOt^OOiiOUDt— OOCOOfl 
OSOO&'^t^'^'-'COfMOOrpeO 

U5 i-Tt* W5 CO lO C<1 1-1 1-M 



0'-<OCOCOQOC005lOW5' 

■ — -^"-oio^^eoOL - . — 

r*»-*00»OQOOOOiiCCOOiOOiOOO 



^.. ,-'OCQ»-t^^CO'-<'-f 

•^»-i030t^coio^<eoocoooir3W^*'^'-HO 



^»«a5Cocoo'<**ooc^ioo5cocoO'^'^ai-^ 

OO^fOCOcOCOt^-'^OCO-^C^C^'— > 



■^ -^ ift Oa-H C^ W5 »/5OCQ00l>»00 00 -^Cq CO' 

oao»ct^co»ftoi»oc^'— •'— t^c^ 

C0»OC^iO*O^^'^C^C^»-<»-l 

U3CO W'^CO'-I 



ooooo 

o o oo o 



_5»OOuOOOOuO ^- '^ 



So 

■§1 

r5 M 



O) 



T3T3T3-a can 



j-a-e-o-a-a-a-OT3 



>ooooo 



c c c B s a _ 



CD t* 00 0> ^ ^^ CM < 



> O O O O "5 "-i 



B C B s a 
3 3 3 3 C8 

ooooo 
ooooo 
lOO oo o 



■:-Hio g 

-a^ ■-=■ ui^i g 

2 ""^ Si^-"^ 

a?"? . ^ =3 S H 

■rt =«T3 =« gu5 
« O BlOt~ 3lM 

^ZPo'd-H— " 
a 



_ T3 



.1 1 



'2 a 2 B 

3JJ 3 



"-<iNw>i"«otot-ooo>o»HMMTfin«ot 

CO CO CO CO CO CO CO CO Co ^^^^*^^^^ 



0»"NCO^IO 
O o u^ u? u^ ^ 



t-- 00 o> 

to »0 "5 



106 



STATISTICS OF INCOME FOR 1944, PART 1 



•« e 









o 


« 






V 








a 


3 




a 


-a 


a 


a 


m 







-2—, o " 

is lis 



© c? O hO 

J as 



3 



C000'^»-H00COt^OCDC^eOOcDO0ii:00i0000O00C0cD03Oii«'-t00»^ 

i-H ,-H 1-1 i-H (M ,-( i-H 1-H ^H i-« irococ^cocs 






cH -^ O CO o 00 r>- o tcTTt^ o t^ co"co -«* co co cd'cd't-i os '«*< os o c^ i-" 



COr*COOSt^0005»-<<M':OC^05COCCTHM<OT-iC^-^t^O'^U^COCSJ0001<£> 
OOOiCOt-HOOt^COOS-^C^OOicOOOOSOS'^OOOiCCe^lOOO'^OOOOSOS 



coo CO(N -H t 



30cOiOC^COc005t>-OOCO»-HCOCOeOW3t^CO 



j'«*'asoor^eciMcooocoTj^(MTi*cO(Mt^cO'MC^'*oOTf^i>.t^OTf< 

^-((Mi:C"*»OC^'^i0(MO<rC0iWc0c0i0i0'VT}<OCDC^O5C0 



!-« i-H r-l 1-t (M F-( 



<N l-H »-t .-H .-H 



)t*Mt>-'-<OI 



• coascoi— 'Oic^cocot 



■i-^t*h*03'^(MOiOO-*COOO«D(N 



»Cb-ccot^cc»ocq-^co'^'-HO^r<M'-Hco»ot^w5coio050ic^Oico»-<r^ 

^HOSi-<050St^C<ICOCOOOe005t>-COi-tt>-CCCOCOOCDC0050500'^i-lOi--i 

C^^OOU3C^cO<MOOCOOOi— <00CC|iO0000rH00CaC^00C0OO'<J<cO05 

»-HC^iMe<3C000CiOt*C^t>-tt*CCf0C^C^C^^H^Ht^k0C0-^d 



e0t>-tCC0C^'*C^b"r>-CC(MO5I^C0t^"«*<CT>CCC0t^0000O-^Ob-'<tt*OM 

ot^0500cocooot>-<:oc^'^oo»cc<i^*«'^'^05r^ooi>-c^»-Hco»-ir*co»-<cs 

»-HCCC0U3C0i0C0iC00r-»C0O0000OC^»-<(N»-'C<l00t^c0i-<C^C0t^'<»«O 

^'"iJ't-OcOOOOOO'^cDOcO'^iOOliO^-t'-tOSiC^-HTrt'-C^ 
(Mt^Ot-^C^eOcOOiOOCDeOOOOiCOOcOcDCO'— lOi-^C^OOr- 
*-t'-KMC^COt^OOC30CDOcOCOCSC^<Mi-i'-'»-l»-H-^eCCSC^rH 



T-i t^ CO ift QO 



COC^iCOC^"^COiOfCcDO(^'<t<OOCCkOt^r>-0'— 'OTj^O'tJ^cOOOOCOCO 

c<ioOi^iceo'^0'«**'^c^eco3U5Tt<t^^j*iocc>coo3r*'^^H»-HC^c^coco 
„ *-<i-icc"5ooO'-ic^cot^coccicoc<ii-tcOTrcoc^^Hi-ii-t^H'^Mf-H.-t 



OMCOO'^W^OS^HCT'C^O^-COOO»-HOOCOTt*^>-l-^'^^C'OOiO^-C^'<•^00 
COCOI-*C^t~*CO'^iOC003iCt>-iOCOOOiOTj<0»-'(Mt^t^COC^'-*OcOOiCO 
iOiOOiOOOOOO'-<03C^COif5»-t0505CDOCOCOW3COt^OO»OC^OOCOt^01C^ 

1-4" oTo TjTco ■«* o CO 00 i^"u:rcO o"-^ <M Oi CO -^ coC^^^i-f'-'^^COCO^^^H^H 



<MC0'^iOiOWDW3iOO5CO'Tp(MC^ 



«COOOI>«iO<:OW5COOSOOr»0500 0300— rOOQOt^cOCOt^»^ClOt>»b»^ 

co»-ioO'-^t*ait^c<)f-<cDooooooicoc^<ooot-*cO'— <cooeccDe»3»OMi-H 
c^c040C<J05coO'^eo^<:ot^cot^oooicc>»oab05ioo»io<o»-HOO^cot* 



C^t^iCifDOit>-COcOiOOC<lTt<t^O(MOCOC^OOcO'^CCC^C^COW^H»-^ 
C^OOiO'-'t^OOTj'^COt^'— 'OiOiOC^"-" 
»-<C^C^COCOCOCQCO'^CC(M'-( 



3 *^ »-l ift i-J *^ 03 lO ci • CO I I I I 
T30 fc^C4 j_^ ^^(M^ ^^W ^_^iq'^t<kOO 
'C Im OJ v-i OJ l-i <U 04 ^ (« ^ CO *- •^ ^ 



^ t- CO r— 00 OS 



■ "-Hcjco'^inooooo 

Or-ll-H-lf-ll-H.T^C^CO'^lO 




i-icsco-*io<or*ooaio^c^coTtiw3<Dt^oooao»-ic<ep3;io<otjoo» 



STATISTICS OF INCOME FOR 1944, PART 1 



107 



CO « M CO CO CO CO CO CO CO ■^■^■^■^'^■^'<*<^'^ 



o-He^co-^io to t* 00 

lO U3 to U3 iO u^ to to kO 



cmecDecioao3»ot>-c^oooo50c<ieoio*-i 

C0l0r*O»0C^i00S0sOO0SC0C0CQl>- 

r^osos-^t^-^j^ococqoicOT-fOoco-^c^ 

00^'"o"oo"t£ros"or-(J<"cO*Co'c^"cO T-( 



<©'^tCtc»Tj*0'^'^ajoo<riciO'^i-HC^os 



C*«»Ot^O5C0l~*iO'-'C 



I CD "^ t~» Ol O CO 



C005iOC^O'«*<COOaiOTf«OCOC^Oi'M-^ 



ClOO'MiO':000C<IC 
CDiO-^COC^t^COCSl* 



I «o f-H r^ w5 t-4 



OlC^Oii-^C^Nt^ffOCOOOOO'-tOiOOOi-H 

c*3.^,_<,^^c^t^cor^oo»oiot-ooco(M 

(M»00>OOCOCD*-H,-iCO<NOO'<t*CO 



C^^H ^^ ,-1 



- lO CO lO (M »-< ^H 



r^co'-«co»ooi-»'^'^-*c<i'^*o^Hio»-< 

0>iCt^'-'OOC<IOOTj'OiC^COOiOOT-(COCO 
C^-^t"'^w5'-<iOkO'^^Hi:D(MOiTt<^*cOt-» 

000<0'^J*COOW5C^'-<C^'-i'-"-i 



r*cocoo3b*c^o&cot-^oO'-tr-tOb--<*<-^ 



D t- 00 i-H CO •-« C 



) 05 lO lO OS 03 O 



«oO'-tr^oo*-«oot^Tf<t--»0'^c^)OC"i 

to CO -*f lOooooM'^ioco^ o"t>^»o r^ <M 

OW3'— 'Oocor^oo'^c^co'McO'— ii-i 



aiC^t^cD»-Hi-i'^Oior*c^:D(McO'*co 

CO(MOO<MCOO"^»-t'-iCOOOi-<»-HCOOO 

(DC^WCDOOSCOCOt-^i— ieO'<**Cf5'^f(N«-< 

co"co"i>ro"oo*»-H co"^ co'tC-^'cs i-T 



COb»OOiOO^OO'<J*'«tf*OOCROOC^*^i-H 
000<MOt^C3r^OC505'<*'iO<Ni-< 



iocoi-tc<i*-ic<ieocoooi 

UDCOkOOOOCSOSOOO^Si 
1-1 (O »0 CO C^ 00 C^OI 






«© Ol lO CO « CO -^ C4 i-H 



ooooo 



Jooooo 



i0k00i0000»0 ^ 



3 O O tj ^ 



OOOOO'-H(M(Nc0-^uDt>-'-t L. t- t- t- t- Q 



CO t- OO Oi'-H 



1 T3 TJ "O "O X) "U 



a> 4) 4> 0) 4) -U -^ T3 -O -U -U "U T3 



a a 
soo 



e 5 1=1 — 



^oooooo 



f 0^00000 



)Oii-H»-lC^lMCO'^lCt^«-l'-HC^CO-«<J*iO 



11 






lO t.1 



i>o i,_5J« 



j: o 



•-g .^ 



d -s 



rt 'I'^ "^»0 Qifi 
K O C3 to t^ 3c<l 

« :z; p o o ^ ^" 



O 1-^ C<I CO -^ »0 to t* 00 0» O ■^ C<l CO ■^ to CO b- 00 OS 
CO CO CO CO CO CO CO CO CO CO ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ 



Oi-tMco-^»o CO r* 00 a> 

u; up t£^ ip IQ IQ lO to U3 to 



108 



STATISTICS OF INCOME FOR 1944, PART 1 









2J 



? ID 



09 03 O M 

g 3 oj a 
pa -2 



lii 



a> o o bo 






g g a 
5".S 



U 



»-HC0^*<i0CD00t*O»-Ht^00C0i0t-*N0000'-HOOC^t^»-Hl>.CC(N^^00 
■^i-HW5t*0005i«OOiOOOCOOi50TPOCOa5NOOOCO'**iOCOCCOO^«DCO 






C^kC»AC>tN.OOC0C000C0i00S00'<t<O00050SC0i0»-H0iCDCDt>-000it^ 
t^C-JOOOO^-^ -^jT^^ C^'"<M*»-ro'l>r(M*00 oo 00 ■* irToO ^C<i CO CO ^H U5 00 

coOQOiMO<r>«o-^OiCDTt<t^coi-icoooooiOTrcocQ^^»-HT-i'^fc^»-HT-) 

W^'^'^^COC^C^'-H'-HC^lrHf-lrtrt 



Tjf^-t00C0c0^C0t^W3^t-»O«— t»-H>.OS^<OaOC000Tt<C0cD00»O*-<t^W5 
C0O3C^Trt>-00r-C0W3^^*<C^C0Tj<iOcDt^Ot^t^C00St^0iOt^00»-<CQ 

r^f-iOJt^cot— oOTri-"io^t<iocot^co^*<»o»ocooot^^^*-<o^co»-i 
-^F-i-rt^-^iomosc^ ©"co r^ 00 i-Toi oo ^jTio <m i-h ^h r-i 

00«— iC^OJO3'X'Tji^C0i-"C^»-i»-H 



C0'-(b"i-ll:^O00C0'^00Ot^C0i000tM'-HO50000C<ltDO^CS'^OC0e0 



O'-HOOJOJCS'XJTj't^'^Ococric 



)05u:)-^-*C^CO<MOCS10t^OOC 



iiocot^oocomosco'^t 



JC^'^-«*<05iCO'^"^»-l 



1-H 1-H 00 N t>- W CO CO "^ CD lO O 1-H CO lO C^ t-i CO U5 CO w »-< *-• c^ »-^ 
^HcDC^rH-^tfOSCQOt-^Ot-^-^COfNfMT-l^-t 



"^■^'^COW'-H-t'-t 



iO O CI CD (M »-H I 



3^»OCOC^OOOOO»-HCO^*<0*0(Mt^U5»-Ht>-OSOOiC3iOOaCO"«*« 

3(M»-Hb»!r>Oit-»OOt^'^C^^-t03COt^'^CD»-tC^*-HCOOiCO»0»000 

COt^cDTt<C>5'*i*cO':o»-HC^i-HOCSICOOSi-<0»-it*COOOOiOi»OC^i:D«OCD»0 

»-Hco»oi>-050s^-i^H»-i^ocsiosw5CDT-(oco^'e^oooooio*ioe^oa5 

i-t^Hi-(C^caC*4»-iCCCOCOCOC<IC^C^C<»^H^-H>iiO'^?DCO 



'-H^i-HCOOOiOiOSOSOiCOi— i^-i*OM*Tt*OiCDC<l'-<t^t>-»-*COCOOie^'^ 
C^OOOOiOt^OOOcOTt<C<l<-ic»r^c»OCOCDOMCOC^C<JOOUOOiOiOt^OO 
l>.t^O»-iO'^i-iiCcD(M^HC0OcDt^C0O0i»-'CDi0t^C<lC^i-H0^HQiC0 

CO t^ en CO t* oTo i-T N eo o CO ^ '^ i-^ oi oo to co Oi to c^ c<i ■>«t< ^oa t^ <m 

<-n-H^HC^(NC^Tj<Tt<'^-n<t^t^<OiCU3iO'*'*1'"^'^OOUO»-iOOCO 



W3t>-O^HiOCOCOOOiOOCO* 



- o u? 00 00 lid oo 



r>-oO'-tc^oiOoocoeooiOto»-H.-HT-icso3oot*c^co*ooac^05oO'-HC^co 



^t^WSiOOSCOcO^H-^OOtOt 

- -- -.- > »-H 1-H T-l CS 03 oo t^ C^ CO *0 C -,_ 

O^J<CO«OC<JOSr»C^OO'^COt^COOcOWDOOOOOC050»-«OOCO'-<00<OOS 

»-i lo ^H ■^ o ooo c^ c^i CO o o ic t-TcTtC co" OS ^-T 00 cq't^ *-i o os oo *-* oo »-< 

^H»-«C^CSC^C0C0C0t>-C0C0C0f-iO0>0000t— t^c0c050»n0«0'^t^ 



»-tOOCO«Ot>-Oit*^H*-ii«»C(MOC^OiOC<l<-f^O>t>-COCO-HC«<:DC^t*t>. 
I>.C^t>-iO^HOOOI>-iOC^'^'*CO(M'^'^OCOiO*-<Oii:DOOI>»OOt^b-Oa> 
t005COCOir30COCDOi^COOSt--OCOt^Oi'^COC0000100COmt— ^-too-^ 

Q0i00a'-tC^C0cD0S'^C000»-<TfC0»0C0000iC00iO00^rTt<»-*O0S0iC^ 

C^05COOcOOO^-<OOiCOiCu^OI>-Ot>-C^t-^COOcOCOC<|cOO»-Ht>-co 

rH(MC^C0COCOC0IMiO"^'^"^':DCOTt<-^C0C0C0C^O4(N00CD'**<iOC0 



•-*»-H00Ot0<0C0C0Oit*i-l00*-li0OOi0I^C^O00t>-CD'^00'^W5C*»«O 
t>-'-t'^C0COO>'^OiC0C0r^<:D00t>-t^00C0kOCO00Oi*-H»-l0000t-*rH»C»O 
0000000»CO'^r^^^-fCDOiC*305-^OOCD'^CO»-<U3^^J*OOieOOO»-< 

c^ 00 o CO T-t CO -^ TjTco'cQ uo o i^Tp"co CO ■^"o'os cfTco .-I r-Tio o"co *o co oo 

TtiO»O'<*<c0cO'«J*C0'-tOr^C^)O00CS|0iC0u0C0C0C^C<»»-<»-Hi0C^»^'H 



«-tC^CO'n**OOiOOOO 
ifh,-(.-<.-Ii-hC^<MCO'^*0 



T30 ^<M ^i-H j^W ^C<1 ^iO-*t«"0iO _ 

•p h^'"'^ fe-rt^-a fe'S'^ fe^ ^cotN-ooo)^ 

#5 n 3 _¥ 3 rl 3 _* 3 rt 3 ^ ir-l _5^ rt *** '*' "^^ _*^ y^ ^j (_, (j v_, - u i_, vj i_f v.^ t^ 

•2 =l|^ ^lil 3«i 3| sii-sii § § § § § § § § 3 3 

>,.^,-i*-HrH«-i«-iC^C^CO'^ 






,00'-t»-n-«»-lC^CSC^C^COCOTf'^iOCOt^C 



»HCqcO'*»OeOt*000>O^HNcO'^»0<:Ot>.OOOiO'-tC^CO 



s;s5 



coc^ooai 



STATISTICS OF INCOME FOR 1944, PART 1 



109 



o ^H cfl CO -^ »o CO b* 00 OS o 1-^ c^ CO '^ to o t^ 00 a> 
eo coco CO CO co co co eo co ^ ^ '^ *^ '^ ^ ^ ^ ^ ^ 



Oi-iC^CO-^lC CO t^ 00 C5 
iC^iO^utu^ U^ lC ^ *0 



Is.t^COM 05 01C0 

eo^ 9CDOO o o 

O»t«CO00 00 to CO 



-H -^J* CO «<»» Ci 



r* t» CO cfl 05 oj CO 
eo -^ o> <£> 00 o o 
OS t* CO oo oo u:d CO 



eo »o OS i-H CO 

*-H ^ CO Tt* N 



00 00 ■^ OS OS 00 o 
^^ CO C^ ^H Tt< CO ^H 
l> i-< O U5 W3 ^-t CO 
lO CO CO ^H ^H -^ c^ 



■^eoocoo 

I>.Tt<lOOOOO 



CO O CO 00 OS ^H CO 



CO OS ^-1 00 CO to eo 

O ^ ^ »^ ^^ CO ^^ 



*-H<NC^-H ^ 



^cOf-Hos-^oooco^waoiocoio^H^-HiocoT-t 

lOC^^HO^OSCOOWiOSWaOSCOOSCO^OOC^N 
i^OS-^C^t^OiCOOCOOMcOOOOSCOKOCOCOt-H 

OS o CO c<ro"os ■^ oo ic *0 CO -^ »-> 

W C^ .-I ^H i-H C^ 1-1 



^^^t>-COCO«-iOOOeOCOOOOTt<cOcOOsiO'*<*<0 
OCOCO'-t'-<OOt^OSCO'*i-tCOOS'^*<OSCOt--.QOOO 
OSr^^POSCOOSiCt^OSf-HCOI^-CO'-iOSCD'-HQOCO 



^05'*'r>-OSC0»-<iO»O'^C0'^C^C0C0'^C^C 
Ot^CO-^CONCOCOC^CslT-iC^lT-H^ 



100WiI>-'-HOOCOOOOO"<t<iOOt-il>.OO^Hi-l 



kOiC'*<Miot^eoO'-Hcot 



|CO^<»0'-<CO»-<0 



OCOOO»-HCOO»-tCOCOC^OO'^(M»-HCOC^iOiOOO 



■^OOOOCOcOtJ^^hOsOSOS'^'^'^ 

eooooco»cot^^coc<»*-«c^^Hi-i 



l0C^C0<00Sh»00C0iC'^O'^COM'<t<'*0S0S0S 
t»Ot^eOCOOOSOSOI>-COOOSWlO«-<«— iC^rH 
0>i-»C^C0»-HOS0SC<l^t<t— oooocot>-ooocot^ 



e^t^coco-^oo^H-^t^cooi^osooscocococot^ 

CD 00 -^ O 00 CO ^H CO -^ '* M CO M 1-t 1-t 



N»-«^1-H 



^*<^HOC4t^c«osoosos^Hr^eocD-<*4co»-<eo' 

C«O^H(M00 0i»0 03i0*-ic0c0C^r-1 
OOOSOSC^OOOSCOC^THr-l 



ooooo 



H (MNCO-^WS t 



oj 0) a> oj Qj ID "O ts "O 'U 'O 
•a-g-atJ-o H a a a ca g 

^f ^ =^ ^oooooo 



fl a =3 3 

oo 



- G fl H fl ^ 



oooo 



) lO O «3 O O O iO ^ 



«OCC't*00OS^-t^HMC^cO'^i 



si 

■« "-0 ^^ go 






■3 S'S 



O «-< C) CO '^ to CO !>• 00 OS O vH C4 CO *<44 lO CO b* OO OS 
CO CO CO CO CO CO CO CO CO CO '^ ^ ^ ^ ^ ^ ^ ^ ^ ^ 



O^MCO-* to CO 

lOtOtOtOtOtO to 



110 



STATISTICS OF INCOME FOR 1944, PART 1 









I- 






|2|.| S 



S3 



H^ 



I o 3 



f^OslCO^^WSiOiOiO^OSt^^-OOOt^cOCOCOiO W5 U5 ^ •-< ^ ^ CO *-H t"«. 



r**-<r*-oi005cce«Jo»oso30s-Hcoooico»o»-^u5ooco(Nco5Deooo<oo 

t-C^»-H00i:D0SCOUD00OSOSi000O00e0OiOC0F-it^CC00'^<:DC0^C0W301 
C^*-HC^t>-CCOOr-»OiOOOSOOOOOO'^0»0'^OOOS'^00'-<OS03»-HOcDiO 



ect^oooooooob-i>-t^!©T 



5CCnOb-.»0<MC^»-(t-lT-tf-i 



iOOaiCCOiOOOOeOO'*CC'-<CC^HOiCOCOCX)(MOOC^0001C^OO'^'^WO 



<O00i0i0OI>-^c0OO5Ou^OOiOiOC0i:DO0iC<>C0t*00»O0000C0CQ 



r^'*000*-*»-«^«r*^Tt<COOOC<JOO':DQOiM»-H 
eocOCDiO'^CO<N'-i*-<OI>-'-'l>.CCIM 



I W3Mi-« »-» 



COC<l'^'^COOOW5lOC<I-^OiOiC3i-'OTf<Ot^t^'*COOOCOOOCOCO"^M*COU5 

Oeoost>.(ro'**«i^cot^cooiOOcoc^03'^Oioi~^M(N»oooooot^cO(N'^irt 
C<i0icocot^c^»-<a>iocooso3r*«ot-'03'^0'-'i0'*oot^c^osoooo'^eo0 

'*05C0C000O^CCiftCD»OC0i00il>-C^t*C^Ob»»O'^CCO»000C0UlcD01 



OOC0b»^C0iA00'«*«C0lftCD01OS»-t05C 



ot^oo'^t-^'^c^^^'^t'oooscci'; 



J00C0i«00C<JC0^aiifti/5»0O 



.Tj<i-«03eOOC^OU3Tj<CO*-'?DCOC^C 



Cq-^TtilO»OC^OOt>-OOOC^eO'^t005000-^iC^^»-<OarHtN.OiCSC^^-'^ 



CDOitO^HOC^iOOsCOWSOOOOOi-tOOOiOOlt 






3C^O>Q0CCOS'^00^Ht^ 



OOlOC^KNOOt^OSi-liOCCiOOC^^-HCOOOOOiOC^NOOCOiOOOaOOOOOlOO 



Ot^000i':D^*t*C0CDC^C<IC0Tt*O'-tO»000»-<CO-^i0OO5*-*» 



I lOOOTji c^ 



OS i-t Tj< (TO <m'iO OO (M t* i-h^i-TdO C<r^»-i O O CO Ol COOOSCOCONO'^CO'^t 
»-l<©OSC^'^COt*Oi»-<C003COlOTt*TPCOt--W5^^^COCOCOlO*-HOS^OC 



»-tC^CD'^i-HO?DOOt^C^OOOOOOCOCOOiOaOb*CO'*'^^HOOS*-*b»<WCO 
(M'^l0'^0iCq00M<»-<O»-<'^CD00CC00OC0«Dc0tDCC00C0OC0C^C000t^ 
Tr^HOcC000i'^O<M»-<0i0i'^00'^O»-i00<MO0iC0»-H0S00'^W3C0C<IO» 

CDOO-'J'QO oTcO t-^CD CO t-^C^ OaeO t^<M Tj« tOiOCD^H iOCCi-HOO»-*lCOiO»OC^ 
O '-• r^ OO Oi 05 «-< -<»* ^H O W5 CO OS CO ^*« CO 40 CO C^ <M »-t »-< *-• CO"^ ^H 

Tt<i>.t^»OTfcococqc««-HCioc^t^"«*<coi-t 



e 

& 



a 



3 >T rt u? « -^ <M >n 

•go i,N I,-. ^oS 



r-iNco^iraomoooe 



•9§ 



0) (U -O *T3 XJ T3 T3 TJ "D TJ T3 "^ tS 



.2 "uia ^T3 «T3 ^ta <WT3 j_^aj ^^ 

.gl 3^ §1 §||||||| §11111 |||gigg§§| 



icicoco'^'^^nfot^c 






^iMco ■♦ us wt- 00 0.0-303312 ;o J; 00 ojo-jcjgjj^-jggjggg 



STATISTICS OF INCOME FOR 1944, PART 1 



111 



CO CO CO CO CO CO CO CO COTh^^'^'^f^^^^ 



lO ^ lO U^ U^ lO 



<C'iO'«*'(OeO^'iOt>-C^OOSOOOCS 
^OiC^'^OC^OMCOt^t^COt^OO 

40C0C0C^I>»C0'-<»-<'-< 



C^ O CO OO CO -«*< 

00 05-*e^ <« w5 



iOCOO'»QOr^OMC^OiCOC^I>-COC^ 

cO00C0l>-»O»OiO0000C0C0i-< 

lO Oi CO ^ »-" CO T-1 



-«*< 1^ O tM OO CO 
CO ^ Ol 00 Oi OS 
-•t^ t^ CO lO 00 o 



^t< 00 1-" lo »o r* 



«^f<OSiOtN.OW3COO'^0>cO^Hi/5^H 
t-HW3tOCOO>00"^»/50COCOlOi-H01 

lO o t^ t^ '-^ c^ •-• ^^ c^ 



r* 1-t ic CO t>- CO 

t>- 00 OO lO CO I>^ 



OCOt^cOt^Olr^-^OlCOt^COCO*-! 



O CD U5 -^ C^ i-t 
N OO Tp C^ lO ^< 
00 <-l CO CD 1-H 1-t 



1-t CO ^H -<*< CO oo 
CO CO C^ 1-1 t>. TJ< 



0SC0»ft0SOC00>OOO^S'0iim>-O 



COiOC^WieDCOiOOiO^^COcOi-HOC^ 



oo CO coco »-i c 



>COC^lO'— tCOOOC^i-l 



0»ot^or^'^'*t>-i-HC^b*oooo»OfO 



COrpCOCOOl'^C^I.-tMi-Hi-i 



ic ^o CD t^ r* t'* 

OO t-* CO O »-< CO 
t>. Th 1-1 i-< t-H CO* 



• l^CO^WSW^^C 



^^-^v,, ^. ^cococococo'^O 
C»'=)Tj400i-iC^ii0CO«-i»O'^'^CO'^^H 

oO'^cocoot^ir^coiOC^c^ 



^H OOSW5 coco 

o o oo Tt* ■^ ^* 

t^ CO CO lO c< t>- 

cs"iO r^'-^jT co" »o 



W30t^CO'<*<(MC^'<}*COcDt--.»OC<l*0 
t^*-tOiOOO»i^COCOCOOCOCOi-lOO'-< 

00 ^*< »0 00 CO C^ CO CO^Oi C<l CO 00 00 -^ CO 
»0'T*<COC^QS'^(M^T-ii-i^ 



W5COt^Ni«COt>-CO^HC^O»COT»<C 
*HCOOO'^<NOcOOiOl'«**"<J'»-i'-< 

00 »^ r» w3 CO ■^ i-H 



Tt<CO W5 coo -^ 
lOCOCOOiO CO 
<MOiOlMOC^ 

CD-^COO OSlft 
^ WD CO N t^ »0 



iSS 



sooo , 

o K o o 5 5 =i.^ oj-co'ttu, V 
WMco-^wat^^H i-i t- fc^ t- tH o 



a » CO 
— a B 
a> 3 g 



3 M 

.S-a 






^ 'E 



0) 0) t3 ^3 "^ '^ •T^ T3 "U T3 



1 '^ 'O T3 "O "O 13 •♦^ 

' a a a a a a _ 



,00000c 



>oooo>no>oooot 



_ fei3 1,-a 
-•a ago 

X o a ict- 3o4 

^ a P o o' i-H »-; 



— so «•« 

J3 rt « 



-•05 






S S3 



^^NCO^lOCOtN.OOOSO^iC^CO'^lftcOb-OO OS 
CO COCO CO CO CO CO CO CO TP ^ "^ ^ ^ ^ ^ ^ ^ ^ 



^NCO^ 10 CO 



kO iO ^ ^ to U? to ^ iO U) 



112 



STATISTICS OF INCOME FOR 1944, PART 1 






•ss 



80s 



H5 



— Ei 
< .a 



Nl 



Oc0'^00'-«O0aW3wu 



000 a»c^ o 



■^ ^ CO 01 — I o o o ^ o» oacc oso oooo> 

00 O t^ »-H CO O O t* b" «3 U3 00 10 *0 »-i»0^-« 

»0 ■^ 00 !>• 10 ^ •<*< C^ ^H »-( 



CC00C0*-<00CD^t>-M^0iC0CDO^-<CDU5O>aJt^C^OS 

coot^ooO'^eocflOiOico'-HC<)t*c^Oit^oeooocc^ ooi. 

o 00 CO 00 o -^ ^^ CO o m Tf o o »-H ■<»< OS 05 10 CO c^ »-t i-t ■«, 

tCo CO CO ic -^ c^ m (M 00 Tj*00t>-.COCSS w w « 5 S 5«^M^« 



Oi«c^ a»co 



C0Tt*0i'^»O-^i«T-t'*00'^O'-<C0^HCC|CD'^^^r*t^W5tOOcDC^Q0C0C0 
QO*MCOOO'^Oi-tcOi-HCOtOCO'-<(rO'«J'<Mt-»OOOiOO^HOOSCOC^OOC<liMOO 
'^■^^HC^cOcO'*Oi»Ot^»-<POCOcOOOOOSOcOu3COC^'-H'-i'n' 

t^ ^H t^ kO t^co 00 00 o 00 c^ i-T'^ co'io'co ^-T^H 
■^loujio^owaio^ocoioot^'^c^^ 



»-«c*5r*t^i-iu5c^t^ocoeocoooc^o^^— HcoootMOc<»oicoir5co-«*<e 



r^'^»-Hco'*'^*ct^co» 



«^HCO'^i-HCOiOCCC»^*O00*Oe0<MiO»^ 



00OW5C0aJ0000^H'^,-i00O00C^C0000S'<*<C^^H 
i-Ht^OClCCCOlOOSCDCOt^COOSOSCOCO 



3u:5CO'^CCC««-«OOOi»00»OCS|» 



eocoo>cocoO'^osOcoai'-^-**<Oiicc^r-roo»-'Osc<i'^QOcDco'^'^c^c^ 

»/5iOiOOOCOOOOt^iC"^OMOt^COOO(M'^i— i(MC0C000O(NC^CDO05»O 
00C^t^t^»0COC0r-ii-tt^0>iOO'^CO'-t00»-H-^iCOi0^^00«000'^«CS 



WSOOCOCDtJ^C^-HC^C 



CDO'^COOOO'-iCQ'^-^OSOOSt^iMTt*!-) 



>t-*CDOOC<lt^Tj<C0C^»-"i-H 



t*u3t>''^^ooeofcOC^^»-<»nT-t«ocoO'— <»o»H05ioabiocoo>*-i|N-tN,o 
cot>-'^coi>.coocD»oir^cOiooor^'^cocnt^l>-coooc^Ooot>-co»oco-^ 

*-H'^OOOCCCOCCCDOiOO>'*OOCCTrOOCDOacOOOCOCCO>COOt^COCO'-< 
00 CD CD O CO 10 CSI C " 



T-HiOOOT-fW^iOCDOOOOOacOiftiOOCOrH 
■ ■ ■ ■tCOCOC^»H»-» 



^^C^^CCOiOCOC^'-*^^ 



t^t>-oe^cDt^^Hcoocfla> 

,.0000t^(N'-HCO(3>C — — 

t*t^oocooacoc^cDior»co*-H^oocot 



^Hioi-ti-t»o*-i'^eO'^cococ^OO>c^cO'^ - - ___. _ 

cDi>-os»-»c<)eooso>-Tt<'— <eoosiocDco»o^Hi>.oooot--(N'-Hcoo»c^oooeo 

00 ▼-« CO ■^ U3 OS 4/5 '«*« ^ t ' " — — - - ^ — . _ . _^ — .-. ^ ^, -^ .^ 



COOCOOOCDOOW^C^iM' 



-C^^HC^OSt^OOO-^OOOOOUSCO^HCOi-^^H 



cOOOiMl^OS'<J<OOC^C10it^OacD^HOcOt>-Tj«C^T-t^H 
"JOSi— lCO^CD00t^T-t00»O^O>C^ 



THi-4FHC<IC 



IWC^JIMIMiOCOC^J*-! 



C<li0t^"5OO'^OOCq'*i<00CCC00iOC 



3C0*-HC0C0*-*0»CCNOMi 



Ot^cDooa^t-Hiooar^oooiC^OOiOJCacooat^ososOt^-cit^WM'N 
c^coo4cococoO'Tt<i%.iOTr'^cot-oi>'00coc4C^cDcO'^coooeo^HC^»o 

iC 00 CO C^Oa CO C^^C^'urs Oi CO 00 '<*<'w5"'-rTt* t-" O ■<** OOOt>-U5CC^^CO^^»-H 
10 CO O CD 1-* CO t^ i— I O t-^ WD t^ 10 O O CD l>- ^ C^ ^H »-4 »^ 

OOCOQOOi»-*CO^CDOOt^»-»00»0'^OSC^ 

»-i r-i .-H NC^^C^'c^'m N U5 CO*<N »-»" 



■^OOOOOS'-<cOTt<(MO<M'«J*'^C^^Hl>.':Oiftt 



ii-ico»o»A^Hcoe«c^ 



W50C<03Ci<Mr-^*'COb*»OOSOOC^^-«C^C^lOOS05COW50c003l>-^^» 
00C04O»-t^'O5C^CO'^t>-»-tTHCOCOCDCD»O00iOt^O5CD^MCO»^ 

iO»-i»-HO'^M'-HTt<CD»-H03^rcOO>Oi*-»0-^C^^^ wS •• 

C^OOC^^iOiOt^-Ot^t^Oi^OOacO-^i-H 

CO*OCD-^eOCM^^i-iOOS400cOO)^H 



0) 



;^« 



»OiC 



t^^'ui^f^ 



c^»cci^co 



*P te-S^-a oJ-S'^'a oJ-S^ o)^ Mcot^oooii-t 



iT-^MCO-ffikOOipOOO 
T-H ^ W C^ CO ■* »o 

= ;^za*w3,saii»iz=,a**'(=i*'rt*'wu/«w *J t3 T3 13 "O 'O XJ 'O "O "O "O 
'rtOO»-t^^^^»-tWC<MCv|C0C0'^'*O«0t^000>»-<^N^ " ~ ~ 

a 



>QIOOO 



THNcO'OUioivooo.o^eum-j.ogr^ooggjjggjjjgwgjo^g 



STATISTICS OF INCOME FOR 1944, PART 1 



113 



o ^^ o» cc ** ift CO r^ 00 Oi O ^^ c^ cc ■^ ift CD r^ 00 as 



O"— •C'lCC^iC <C> t^ 00 d 
LO iO U3 lO US U) lO to U^ >0 



lOCfl 00 lOOOO 
OS CO CO CC -"f CO 



«-l O <M coco ■* 

.-M lO »-« »0 lO ^ 
^ OiC^ OO »-• 



■«*« CO 00 O o ■«*< 
OOOOt^CT.^ 

CDOOCS CO O <:D 



■^ r* O «o o CO 

i-H oo r- iM O Oi 



-^f O Tj" O -^ U5 
T-t Ol OS O CD CO 



OOIC t^OO :D -^ 
oo ':o »o "3 t-* c^ 

.-H -^ O O ^< CO 

CO OS CO oso ■^ 
^HCO t*oot^ t^ 



T-H OS t^ 00 OS t^ 

CD t^ osoo cooo 
^ oooo ^ toco 



»-« CO CO OO CO CO 



iO 1^ (M OS CO I>- 
C<J CO 00 l>- IC lO 
^H W3 C^ OO OJ CD 

to lO CO »— * W5 CO 
H OS OS O !■ 



1-H OSOSO COCO 



c^ 



ooooo 
ooooo 



I I I lo'ioouoooo^o— "- 

OOOOO»-«N(MC0-^»0t^^^ 



>000 lJ ^ 



CO r^ oo OS •-< 



i ^I'l 






aaaaa3g333:333 



•a-0-t3T3T3 

a a a a a 

gooooooooooo 



B a a c a a 



T3-0 

o a 

3 3 



■OT3 

a a 

3 CD 



S8i 



iOt^»-<»-tC4C0^»O 



O^^e^co^iocor^ooatso^^c^oo^uscftr^oo 



CO OQ PQ CQ CO CO CO CO CO CO ' 



ii 



--0 fe o 3^ a 
■a *-o ^'"O gu; 



o«-^c4eo^u3 CO t^ 00 






a -3 

s » 

a s 

••^ o 

i J 

a, I 



-o 
a 
2 




o 


«^^ 




J2^J3 








s«s 




H H 



114 



STATISTICS OF INCOME FOR 1944, PART 1 






is 

55 



a V 



-g-***- 



*i to * 






" g a 

ago 
< .S 



•o§ 






'-i^HC^MC^COCC*''^OsOOSCDOaTfC>*C<l^H»-t 



C^I-f^l-H 



CCCO-HOC<lt-»CO<COOOO^HCOlMO<£'COOO-TfOt^r^iOt^CC'TfCQOOiQOt>» 



C^ 1-H i-lf-H (rq ,-1 ^H t-H ^H r-l .^ ,— I i-H -^cocowscoc^ 



CCiMt^l>.0'Ot~*QOW5CCOOt^CSl005C^<Mt^050iOu^QOCCO'-iOOOO»OM 



^HT-lC^(MCOI>-I>'(OOi»Ci(N»-l.-«i-li-lr-l 



ec «-(»-« ,-1 ,-t 



cDcoc»c»c<^u:3•^ool^:Jco<^^Oil^^c^M'-H«^co(^^c^50ccooooeo«o^-»»-H1-I 
i-H*ci"-*jrco o'-^'oo cc^oTo'^oo'c^ f-Tco to c^ ^H 00 oo"o -^ t^ oo o e« »c ec 



CO'— '00^CCO'-"O«D00OJU5C^OSt>"C0O'*t*'-"COr»-OSC<)00C^»-HCOC^O 



) 1-1 »o '«*» C^ t^ CO 



-0000(McOW5Oa<MC^'^iOkCO00Q000iO'^eD'*'^H 



<M-^tOOO»-H»COOC^iOt— <:D^'C<I*-H00Oi'^i— iO0000':0»«^«fc0'->ioOI 



,-it-ti-tC^C^iCCD<r)iOt>-CO'-i'— I*-''-* 



C^^,-lr-l^ 



i0e0O"<»«Ot^OC<Jt^O':D'^e0(©OC0"5Q0 

, , io»-<»oc^as^'*ococo^oocor--T- — "^ -" 

00C0CD00O000J<0O?0t~^'-HOt>-C^C00>e0i 



»-HOo>coco'^c^oo3TH'^^io»-<»oc^as^'*ococo^oocor--i-«ooi>»' 



»Or--t^CC»nOOOitDPOCOOt*COCOOOCDDOt-*'-<^tO'-i'-tC<lt^t^»ft»0000 
1-1 i-if-H CN lO «D W5 -^ «0 PO 1-1 '-• 1-1 i-( 



OiOTt<OOTt<-*}<000-HQO(MQOI>.C^OOb»iO»^i-iCSIM»«C^'*t^C^OO«OcOO 
CO00eO00^C^00O»O':OTP'^C<»»-"»-<»Ot^0i0aO^<^'-<Oi00>r-<»0C0CC 



C^'^^40;0t^t-^0000t^t^^'— <COOC^^i»-<»-< 



i-(C^CO'<»'iOOW50000 



^O j^C^l ^r-H 

■2 §||| 9^1^ SI'S 3-^ ^'^111^ §§§§§§§§§§§ 

•^dc>^^'-Hi-ic^<c^c>ic^coco-^*«riocot^oooa ■ ■ - — -« --* 

s 






rH<Meo-«io<ot-ooo>o«Ne22;a»j5jS2M?3?3S5Sc5Nc5S 



C^C4C>iC4C<3 



STATISTICS OF INCOME FOR 1944, PART I 



115 



— n^^M^^'^^D^^QoaiO'— <«c'3M'»o«ot 



CO C*D CO CO CO CO CO CO CO" 



o »-< c^ CO ^ lO «o r* 



OOOOcOOtOr^cDtDiOiOO^^ 

SiCt^0005C^COCOCOC^»-lCO'— I 
CO C<J CO CO '-I O 



COC^ QCO C^ OS 

o>co o CO «D r>» 



s s 






00 ^r CD o ^ O 

00 O iO OS CO CO 
«D lO »-( OO M ^J* 



^-OOt^I^OS^iOiCOOCOOiCM^O 
t^-COOOO'-HCS'^t— C0*-I0-^CO'*0 
r-!X>0iC001*0C<J0Si— 'OOi— "W3l>-00(M 

^(O '^jT^t-J'oo 0'<*'oot^os'^^c^'-« 



C^ .^ ,-H ,-( CS CO 

O CO (N ^ -^^H 



r^ 00 CO i-" « c^ ""tf" " 



SCO coco r^o 



i003'^00'-<C<»»oeO'-"»0^'^CO-^'-< 

r-cococoor^t^cou^wc^ 

^ CO N T-i iO ^H 



C^ -^ CO O t^ O) 

O 00t-« -^ O C<) 
OS "M '-" »-H 1-1 OS 



oioo'*t^ii^osc^coeoi'5t*0'— '^os 

WS<MC0r»t>-cDC^.-«0S00O«-H»^00O 

osCQ»ocoosooc^'-<»-<»oos'^r^iOC^ 
co"oo »o ^oo CO o'wa t^ t^ 00 -^ 1-1 cs *-• 

CSJ ^ ,-t .-I CO i-H T-l 



CO 00 



■^cocqt^co'-''— ioor-ooo(MOt— OS 

^000S^0>C0l0O■^OC0C3Si0^-«O 

c^oco»oO'*r^«D'^oot^-^oo'^ 

Oo'tO OS i-Tos .-itOOOC^'MCOtDCOCOCSt 
■^ CO C« <M CO CO i-t i-( T-t »-< 



■^O W5 <N ^ OS 
00 OOO t^ W5 0O 
t^OOCS 00 OSOa 



CO 1-1 01 »-' ^ t-- 



tO^rcOOOiO'-'t^'-'C^Jt^OsOKMWiO 

»— fOsoo^-teoososcoco^oioecr^^iO 

iO'^iOt*'-Hl>»OSO^fCOdC^'-i(N 



»Ot^(NOOtOOOC001C^«-i^i 



O OO CD OO m C^ 
COt^ OlOO (N OS 
1-H ^ »-t »0 <M -^ 

OO CO C^ r-« T-H 00 



(O-^cOt^OCOcOC^t^t^C^IOOCOC^'-H 

^oo^c^oooot^cococ^c^ 



C<1 CO t-^ b* W3 -^ 

CD 00 t- »-» OO t- 
»-i CD lO CO CD O 

iC »0 CO C^ ^H CO 



OOOOOOOS -Tc 
0000«-<C^(NcO'^»Ot^»-f *- 



500 iJ -2 






-■ -s :| 



JT3T3'a'a'T3"0'T3T3 



3 -o TT T3 -a -a -a 



'2'2'2'S c a o o 



a a a _ 



So." 



- •« 5 



__ "ooooooo 



! O O O UJ ^."i 



30C 



S H 



^HCqc0'*<k0«0t^00 0»O'-HC^C0'^»0Ot^00 

cococococQeocococo"**^'**'^^^^^^ 



O —< C<» CO "«»< *o to 



116 



STATISTICS OF INCOME FOR 1944, PART 1 



u 'u 






B 

m 
e 
& 



a 
•< 



■S a Q o 

•I 1.2 J 

IIq 



a V 



at O Qi) 

§2 2.9 H 
5 J2"S * 



111 



i i 



— -5 c^ e 



ccxooot^osiooococ^ocseoiOttJooooeDu^tN. 






>kOI»kOC4 



1-t w e^ c^ c^ c^ cs N cNi i-« ^ e*^ 1-H *-i c^j c^ eq ^^ ^-* T-i *-^ *-4 



^^<0t^»O0ar-»-"'-"t-»'«*00OOCC>OI-«"-«00t*CC'-<'*<<0C^»ft«0t^ 

CO -^ -^ CO ^H -^ c^ t^ OS t^-Tr* iooooot^'^cscs^»--i«-H C4i-t 

^< U3 W5 ^ -^r cc cc N •-< t-H c^ 1-t 1-1 1— < 



_ ^ " ^H W3 •^ CO -^ O 



cc^*«'^r*t^oscoeooo^05»0'-Hccc^-^»o»« 
oooococ^cocDoaou505coc^*«*-ieocO'-<Ooo 

eooo^-'ccio*ot^t^i>-50W3t^cD^<eo^*'^ooo?OkO'^M^-«a>e4N 



00C0^C<ltOC^t>»T-iCOr^00^t*C0'^t^^O>CSICO00CDO5C0^HO00'^ 
tO^'^"^50CilC00»r-00C000Q0OCCCDOSt^»-HOiU^00»-H(N^H»-ie^ 
OOOt-*C0t^t*C^OO^^'C0CD0HDOc0»-H?0'^00e00i050»»0 

^-i-^(Oi>.CT>05^H-Hc*Qc^u»ooooeoirOeoeo»->oa&09t>-c^oco 



cc«0'^oooit^co'^'-'Ooeooo'^c*3iONO<©««'-Ha&eDC<ie<i<oi^ 

CCCOOO'^(N(M»-'t>.'-'C^t>.iOiO(MOiiOQOCDCOa>t*t^<0»«eOOO'^ 

»ooa«-<^Hoot-»cococ^^-it^05CD^<eo'^ccr^':ocooc^eoc^O«»»o 

ccToO eO 05 CC CQ t* eC n"<-h CO to O CO i-<cO-^QOOO«D«D-H<Dt*<©'^'*< 






... . -^ -"f Oi 00 CO QO 50 00 00 OS C^ 00 «o r* 

^«OCOCC'-<lOt>-CQ»OOCOO»C^^rcOOOr*»-«»/500C0050^<0>0000 



ooc^e<ioooo»ftc^'^-^^cDoot 

'^OC0CC^Hi0t^CQu;3OC00»C. , - - _-_ 

0>OO^COO»t^OOCOC>lcOCOC4kO^^COOOOOO^«**-HtO>0«OcOkOC40l 

O CO *-< '-<'^^H'^'*J«-*t<40iOt^"5000^HOO'^*-<0>t^«OiO'^COOO»0 
t^i-<^H00500t^cDW3'^r*'«^CCC^'<*«CO»-"-«»-' ■^ 



t>.0-^cor*t^ooO'-<-^i-n-iiOTj*coc^co'£»<M'^»fteo*o<o^^?oco 
ccooi~teDu3c^coow5^r-c^oo^»or»t^coosaar*ococaot^ 

i-<>-(iCOeOO)tOkO'^u3abt^t^O^OkOOO>ai^*Ok03COcO^HO 



^^^^csc^e^c^coe^c^c^* 






oot*ooo-^eor*o-Hioo»«(M^HCiDoc^<NOi-»Oi»-teooaeo»oo 



lUSUS 



■oO i.oj ^^ j_(r< j.(N ^_iOTi<iqio 

.2 ""o i."a »-o ^T3 
-S-o g S g^ o ^ " 

■a 3 



'i3 = (W3,=i = w = i,aairt«*'^*/tL/*/ w a> "P 'P "P tj "^ "O "P TJ 

g g ='-a 3 H 3-0 3 3 "-a 3-o Ststj-o-ox) qqaagagg 

■S^'«g"?«g'0'oa9ss3S99 = ='='3 = 33 



h a>co ^^ fc- «o t^ 00 06 f-t 
o^ q S^ B^ S S S S S -3 -a 13 -a T3 13 "O T3 



:oo»-<'^^'-tc^c^iC^c^cocO'*'^»o«Dt-ooo> 



2"2J22;SSS 



t-ie«co^o<oi^ooo>o^c^co^ioeot^oo090'^c** 



SScsSSmc 



STATISTICS OF INCOME FOR 1944, PART 1 



117 



000»0*-«WCO^*»ft<Ot*OOOSO'— iNCC'^iOcOt 



1 CO COCOCSCOCOCOCTCOCO' 



O »-< M CO ^ i« :0 t^ QO 
l/SU^^^tOU) U5 *^ to 



O^^ ■«»• cnOOO W5 U5 0-H CD — w C^ C 

oseooooot^-^ecoo'-^-^ c-i 



Oiooooioeo c^ 
c^cc t>. cc « — 

-^ w — i-T 



5C«0»000»CCCOC^^^ 



^H r^ ,-. o oo 1-1 

— O — Oi --0 CKI 



^ ■— -^ — r^o 



■^t^C^OO^COSC^'-'OiuDiOO — -HOSOCOO 



O -^ C3 CD — < ■— t 



■<o»-«c^c^'^cDc^oo: 



h-.r>.c^oot>-aitN00'-'X)«-"t^O'-iO(: 



e*5<OOTOSOiC^OOOiiO^(MCO"" 



) 'iSf t>. IM ^H 



^^ CD ^^ ^ ^ OO 

cc r- f -^ CO ^r "-H 

00 ^^ '^t Oi t^ C<J 

CD ^ <-< C^l 



»o b- 



OWOt^OOOOO-^Ot^-^OOOOOCOiOC^CO 

COOS'— ib*COCOW3t~^CDOSCOC0005D'^rt^t-^ai 
»OO00C000'^-HOCDO»O-HTr^0iC0(N00 






^oc»<iceou3r^cD005ioo^^coo500'-«^H 

U3cOOOCOOtC"5CDCSCDOiOOC^COC^OOOC^ 

oseoOt^cDicooeoiO'-<coc^cDt>-o^*iocD 



t-0'-<oooor-OiOsr^ot~-QocoocDooccc^ 
ca cc oa CD ^' CO c^ 00 CO c^ •-• »-• •-• 



CO Oi OO OS t^ OO 

lO OSCO t* CO CD 

r^ CD Oi CO CO o 
iC -— ' -^ '-' -^ CO 



aB»<SO»COO*-i»OiOO-H'^"Tt«UDOOI~*t^(M^^ 
iOC^COCDU3^<'-<^rWOSCO*«»-''— < 

^*o»«DOco■^co^^<M 

iocsTi-rt-r 



t^ CO CD O C^ CO 

cD^^r— — ' — • o 
03 r- 1-" o <— ' lO 

■^COCOCDWiO 
C^ »0 CO »-< 1-H »-( 



t^cft'^i-'OocDosai^^oso-^cO'^cit^i^i-) 

COcDOaCDiOM'OCDiOCOOa'-iU^C^-^ O 
05t-00>^^'OW5C^b--»-'^^»'^'-' CO 



« CO -H 1-t •-- 1-t CO — 



C^*0-^0S-*J(C^CDe005i-iCDC^»COCD»-"C^Ji 

■^•^csTfi-ioas'-ifcor^cscoc^M 

OSO'-«cD'^C^*-"iO'-" 

CO C^ 1-1 



« — 



^i 



■ ooooooo 
s ^ F^ do o>'-< 



O —• C^ CO ■^ iC 



?oooooc 



^C^IMCO'<**U5t^»-' 



.S-t3 



a o 

o v 



M g 



T3 13 -O 73 -a -a T3 B a 



J-OT3-aT3T3-T3T3-a 



)cDt^oooi»^»-«c<ic^co'^»or^^^»-^c 



-OOOOOO 



T3T3 

c c 
3 a 

OO 
OO 

o_o_ 



— "~ 3 



O I.IM 



CO •••a =u5 gio 
^Ztsod^-: 



3 I 



ooaao-^c4eo^w5cot»ooo>o^^e^co^»ocOb-oo 
c^c^cocococoeocococococo'<«''^■^•»*"-^^-tt«-^f^-^r 



O'-^CQCO'^iO CD ^» OO 0> 

lO O U) ^ iC to to to >o to 



118 



STATISTICS OF INCOME FOR 1944, PART 1 






>^ (3-S cot 



"S 



S O 3 






5»-ir>-fo«iCt^i~^oo^ircOC^W5r^i0^t*osi:o-«**if5coai00ooao 



-Ht^OOOCCt-^cOcDCO'— «'— it^.-<OOb»OC<IOCO'-lOi 



) oic^ cno 



i-Ti-rfM CO iC W5 iC lO 50 -^ '^t" C^ C^ ^H ^H 






_. ^ , . _. , )coowco»ooiico300o>coeo 



1 CO if3 r>- 1-* t 



eCOb-CCCDOOOOGOt^OOcr>W5CC'lOOOC^CCiCOOfC'-<lO«OCDTt<COCO 



^'O'^Oi^C'-'OOCOC-l 



• t^iOC^-^C^OOGOm-^OeOcDCOTfiOC 



^<lOOSCOOi^<J'OOOscCOOCSOCO(MOOi'^CC>ir3W300CO^*<C0005T-HeO 






scoooooooio-^^oo 



COCOt^Tt<00000000500C^OOOlO'^cDCOW300COC^t^^HM«W30CC 



.-tfOOF-it^-OC^iOOOC^OS^HOOOOOt^ 
30iOOiiOOcOU5COOr*C^^'^*<*'0 
.Xi'-H'^OJTrOS^<OOi«OcOCO^CDCO 






•OOOOTt<COlOcDC^t^t>-CCC^'— •» 



c^ecccccoiccccc^c 



cnocooi-iOiC<ioOkOOt^oor^ooo5iOiCO':Dcc»C'<*«os 



•5 I 






I wH 



Oi— it-^C^tO^krtOOQO'-'iOCl^'^OCO'M'^Tf 



co^»'»ccoc^oo»0'— <r-.ic»ooo 



-^H Tt< 1^2 M e 



QS'X>CO<COOOOOSt^C^^OOQO'*OiOiCOt^COC 



1— t<:Dc<jooi04ceoo»-«'^ca'— ' 



' OlO CO »-' CD 



•il 






J ^ C<1 C^l ^ ^ 



- ^ oo r- <:D40 - 



: 1— I »o •-< ' 'T c^i »c CI '^ ! 

> t^c^i t^'-' ^^<^^ (_'^ i^"^' 

JX3 , ^3 ^ "O . "0_5^'0 - 
'lO C.O -^»o S'^ *" 9 



JC^C-lCOCC'^Tt^iO'^ 



If— ic^co^iraoioo 

O'-Hi-«.-n-ii-iC^C^C0 

^ 4) (D <U OJ OJ T3 T3 -O -T3 -TJ -a -a Trf 

B-a-o-d'-T3 H flfl fl a a a a 






STATISTICS OF INCOME FOR 1944, PART 1 



119 



00 OS O '-^ Wl CC ^ IC t:0 b- 00 OlO '-' C^ CO ^ lO ^ t^ OO OS 
« C^ CO CC CC CO CO CC CC CO CO CO ^f ^ ^* TT ^^ ^ Tf» ^ ^< M« 



O-H C^ CO ■^ W3 1X5 

lO ^ lo o tc u^ *n 



incot^coost-^icooooo 

r^ooor-iio^cD'-'r-co 






COmC^CO'^-'J'COOO 
^lOiOOO^'t^C^O 

iC CO C^ '-• ^-H 1-H 



— •'-"COOSOCMOOMb-OS 
OOOO-^iOC^OCOCOO"^ 



OOOOifMOOt^-iOCO-^iO 

M«t^oocob-iioc^O-Tp«o 

1— icst^OOt— CO'— 'I>-:0 



^iC^COC^^^C^ 



M^ CD CO to CM QO 

CO O "^ 05 O 05 

CM CM 00 CO l>- lO 

CM Oi ^H OO CO CM 
CD OO 00 OO CO t^ 



^-»OOb-COOiCCOOiC 
00i-''<r»OCO0CCMcD'<9'-^ 
O t^ C<J 00 Ol CO lO *r3 CM 



O l>- OO t- 1-H iC 

CO CD OO lO CO '-H 
CM -V Ir^CM OiCM 



I -*r ■^ 1-1 ,-t 



CO OO OO 



co»cooi-*oo^'<fir^Oco 

CMCOOO'^CMCM'-Hi-"'-! 



1-1 t^ CO t^ Oi 00 
W3 lO OS Ttt 1/3 O 

CD 1:0 W3 O »0 00 



lO "O 00 O 00 OS 
^H coco 1-" 



t>-COiO-^^'iOOI>-OsCMO*^t^C<IC'3'— I -^ 
COCOOOSOOOSCDCOOO'— lOOi— t-^et^b-COO CM 



CM CO CD-* -^t 



■»COOSOSOOSC^COi-'t 



CO 00 CO 00 CD CO 
O t-^COCM 1-1 O 



CM iO CO C^l CO O 



O CD M* CO C^ I— I '— < '«*' 1— < '-' 



OifcO^^COOOOOOOOOOSCDO'^COCOcOi-i^-t 

OSOCO^HCOOOOO-^OSt^lOiCi-Hi-i 

OCO'^OSiOCOCMCO'-' 



osoor^oo-^ »o 

rj< CO W5 O CM 00 
00 CO O ^H •»»« CM 



E a 



■ oooooooj 



00000 
,0^000 , 
3 10 o<o O O t! ^ 



;^ E j3 .^ M 



0000000 "C 



-OT3 

B a 



o r^ 00 c&^H 



3 -o -a -a "o -a -a 



j-aT3T3-a-a-aT3-o 



T3T3T3-aT3 c a c 

G a a a a - - - 

3 3 3 3 3 _ 
O00000i0<0i0000 



c a c c c _ 



5:2 



rt "9 ^ u^ "z 5 2 



3 3 3 3 

0000000c 
--OiocT rzr 

0001i-''-<CMC^CO-^»Ot 



WCMCOCOCOCOCOC 



, o o c* o o o 



S Tt* lO CO t-» 00 



■i "S 



3^ 



O^^ CM CO -* »0 CD 

tC ^ lO U? (f^ U) ^ 



120 



STATISTICS OF INCOME FOR 1944, PART 1 










C^ iC 05 ■^' 05 to ■ " 



-^ i-H (M CO -^ 05 C 



3t^^OOOOir50iOO=DO'<*"CCOO^COOSC^r-CDOO'^'-"iOCO(^ 
SOOSC^(3it^CO'--005GOt^!0000-«*'OC^OOU3'^COC^eOM 



■* O C^ ^ ^H -H T-r 



C>1 C^ l-H C^ *-H 



r- CO iM 05 t 



"'-•(M'^ccGO'McooiOi^Dooc^irtosTf— -c^t^eoc 



•^Oooi— "co05C^oo:or— t^'-HcO'-'C^^'rc^iO'-'C 



sr^ococ-i'-xifscD'-HOOe 



■" »C ^H oo CO CS eO t^ 



»CW5iCCCC»t^^»OGOC— COCC'-«'^'iit«OOC<IOOaSC<JOW:D^Or~-.CDcDCOt-*'^OOOOOl 



lOOC^C^J'-iOt^t^'-^WSt^OOtO: 



^ 1-* O o: oo 1— ■ '— ' 00 m ■^ O lO c^i '-H -H »-* 



t^OOOOOCOiOiO-tf'^iOCOt^t^-HOSOOC^Tt'OOOcD'^CCCOOTrC^C^*-" 



lOOOCCiCtOOOOCftC^I 



' 1— I Tf <M •- '-" 



-i-'C^CSC^C^C^CCC^U^COC^'-i'-H 



cor— '*«05C^uOOOt^'-'CO:OCCOOC^i— iC^O' 



soo-^Oio^ooecTfc^r— cocD>— <c^Ocoeo 



Oi— 'OJio*— 'lOooco^Ht^t-^cO'—ooasr^^-ir— COOS'— <Qooit^»o»ct^Oiot^050cDooi>-eo 
co^-^rc'^^^'Voou^Qou^■^*^o'^>o^O'Hcooo-^ooo^^O'^c^^Go^-.■^OlOcoeo^*ooc— 

QOco»-HOoeoeoiot-t^^**'-«'^w5cOTrio»oooO'-'t— coc^«— 'cot 



OS CO r- CO o *o c 



'cooocO'— 'OOt^»C'-<u:30'-H«-«:oot^coccoo>^-r^^^oo»0'^as'" 



<OS-»»<05:OC500'-'OCOr^OOOt~*cOiC"' 
«-i'— iC^C^CCC0^^0300cOfCCO«— ''— t 



a^o 3 



■Tj<c^mc^c^iceQooc^c 



*^M-MTfCO»Ot^OsOi— QOQOOOC^C^QO-^-HTf«QOOC*ie^OO»f5 



'^oooiocor-^asooosc^t^i-'C^o-^co(McciaiOOiQO'<*''-'^HCC-«*<dcciooooo'^u5coco 

•-IC005'— '"Tf-Tpt^-COO'— i00t^»OCOOl^H^HCOCCt^00-^t--00CNlCO0ir0C^'-«t*OcC^'00C^ 

osb^o'r^OiiOi— I 00 i-f r^cB co (M ■^ cooo coooco oo lO osc^ ooo"oo-<j< -^ coco'^''»-r 

'^J'CO— ^lOt^t^ — t^I^(M'<J'00'M'MC»00CO00CO'<J«COC^C^'^COC^'— I'p^ 

■^ooc^coTpu^cocor^r^O'— I'TfOCcoc^'-H 



sooco^rcoooosTfOcoososor^ioto— tcoosoococ^oosf 



• 0O'-HC^0O'^>— ''-*05Tf«t-»OO^HC^)CO-^i'5-^COOSCO-" 



icooc^eooi^^coio 



S^t^C^iOOOI^C35C^OOC 



i^»n--oooo(MO-^fO'— ioioo-^r-cO'^coccr-C5roc^io»o-^'^Oi^'<J'c^003!M'^0 



00t^C^C^t^00O^**OSCONO3iO'— <OOC^^iO'^cOO'^t--»^t-*»C'' 

c^^Hcoioiccoc^'rr'— >cow50iot^»o»jr50iociOoot^»0"^TfO<: 

•— •c-»cC'^iCX>cor~-r^'^<MOscot^Tt"roc^C'3c^-ii— 11— If— icD»r5c 



503010'— 'COOOO'^ 



«cO'-«c0^t<0'-*if5C 



t-- O Tt" -^ OS •" 



.iftr^Tt<t^>-*c^— I'^^H'^cico-^cD'— tcoo35D»oocooseo^«»rt 



l'-<00'-<C^dOit-^OOO^^OSOOC^'-OI>-05COCOOOiCiCcO'— '00'-«<MOO> 



Tfcor-cocO'^'— "C^coos»ct->-!Oooro'— 'cocooor^osoiccoi'^iccot-irsc^OiOc^c^os^ 



IC 05 -^ (^ 1^ C 

Tt" CC C^ CO oo c 
CO cC CO W3 CO c 



lOiOOSt— CO^hCO^h; 



)CCCSCO^f5C^t^t^^^C^>CO00COCOI^»CCO(M'^^H 



)oocoo3r-:ooicaosoio5"<r"— 'oot'-tc-^cooo'" 

• t^ lO O C^ t^ ^O CO W3 C»< -H f-f 1— . 



■^C^COCOCOCOCOCOCOCOCD'<»<C^-^i-H 



3 i i 



O 0505COC-»COCOt*'-'t— cot 



OOCO— 'Oi-^OOcDCCi— t-^'— 'OSOOC 



«^^C,5^HC^C*3iOt~»OOO»0C^'-«0it^00C00Se^'»«'-<<Mi-l 



"uoiooor^'— 'Osc^>— <ooc^oocoio»-<t— 1— lOOi 



lOC^^^oOi— ICO"— '■^0l^^oo^^u^^-00^*o•— 'COt^o;iO'^rOcor^OiOst^aat-*oot^t^«3 



t^ CO ^H lO 



J— 't-C^00"^cO*Ot 



310050— 'lOiOOOO'^TfOSOt^iOOOOOOSC^^t* 



C^i-«t--'«J<i— lOC^b-CS— "'— tiOOS'^t^cOCOt--'— •C^iCC^O- 



5O'^C0'^40O00C0 



CO»C0S00C0C0CC00C0CSC0C0»COsOcOCOC^OOir^t^c0iCC^iCO'^0ac0'^C0C^C^iQC 
^-'C^CO'«*"lO'^^Ot--I^COOt^^iC!M'-''— ••-' 



0'-"-i«-' 



o a o 3 



COOSCOiOOC^OiiOf^»OcOt~-^^CO-^COC^CO'-^^HCOiOCDffOCOC^iOOC^'VCOOOCOiOCO»0 
O'—OO'^COO'^O'— •W5COCS'^COt~*UD'— 'OOii-tOir^COCDCOCOCO— 'C^-^iOCOCOCOt-CO 
C^OSTfTfOOOO'^OcO-^'— <iOl>-C^Or— W3^HO>Oi*OC0O*0'^iC^'X5^00C^C0O'— '00*0 

iOOt^C^OsCOOOCO'^COiOt~^OSCOt^O—*'— •OOl^t^COOOOSt^OO'— •O'— <t^^COC<»*^i— t 



■^lOt^'— <»oocor~-oO'— •cooor-»cocO'-«c. . 
c^~<N CO CO CO CO CO c^ <M e 



- OO CO 4C«»' CO C^ c 



>CO -^ CM '^ 



': ^ 4C-^* '^ <N »o <>j '^ w^ 

3 i^C^ u.*"* t-^ t-^^ fc-*'?^"^^ 



y-T3 fc^'O^ 



,^co 
: = 3nD 3 a 3-T3 3 O 3 -3 



»cS 

^^^^^c-jc^co'^u^cor^oooi'-i ^ (^ 



T3 -o -a -a "o T3 "o "o "O "O "o -o "o T3 "O a i 
___ccGccjacaccac:ccc3: 

CGC33G33333333333 35, 



-TDTS-CUtS C C G C 
^CGCGC---- 
^ 3 :3 =3 =3 3 



coco'^'^'O'-Of-ooos'-'—'^^'-'^-^^c^c^co'^iocor-oooj^H^H 



-•c»co'«'i0^^t^oooiO-^e^eO'**o-^i^oo30r:wco;3;»ccor^«gOr;«£23;!2jS 

^M*-HwH^-«^H»-«^-n-Hf-*»-HC^C<CJC*MC^C^C^C<C^eOCOCOCOCOCOCO 



STATISTICS OF INCOME FOR 1944, PART 1 



12i 



t^ooaio — Nt>5TMn50r~oo 


a 


O — NCOTtilO 


CD 


t^ 


■2 


OS 


coeoco^'^M'^'^-^'^-^'V 


■V 


10»0 W3 lO W3 "3 


lO 


•o 


U5 


«o 


00 c^ -^ r^ CO -^ c^ c^ .1.1 


to 






CO 


cq 


•<»< 


in tn t^ ^^ t^ ^^ a> -^ i ■ i . 








o 




r~ 


-H«10.^-*(MOM 1 . . . 


CO 






CO 


■* 


oo 


mo6<^t^ooi'^-^ ,11, 


CO 






co" 


to 


Oi 




to 










CO 




*« 






U3 


U5 


o 




*" 






'^ 


•»t<" 


CO 


CO •-< t^ CO W5 k'S CC C^ , , , 1 


s 


ojoooit-r^oo 


~Qo" 


o 


CO 


00 


cot* eoco -^ , , , , 


^: 


tOOCOt^OOS 




00 


oo 


OS 






CO CO OSTf ooo 


o 


t^ 


■o>_ 






^ 


t^ost^o — "o* 


t-J" 


CO 


^ 


OS 




b- 


t^r~ootDooco 




to 




Tf 










oo 


(M 


to 




t-" 














CO 




M 


CO 


CO 


im" 


lO to as oo to ■<»< c^ c^ 1111 


lO 


■* ■<>< to 00 •* 00 


CO 


^^ 


t- 


•«> 


Kt^tooi^oo — m , , , , 




ooo r^c^ oo to 


t— 




CO 


oo 


■* m o S -<_Tr to_oo_ ; ; ; ; 


oa 




OS 


OS 


OS_ 


"i 


oo"— "coorTfTcoe^r— i" , , 1 , 


co" 


M a5b*Qo 03-<f 


I^ 


^ 


oT 


^ 


^^1^^^ rH • , , 1 




to t^ 00 U5 e<l TK 


CO 


o 


to 


00 




o 




CO 


to 




co_ 




oo" 


oo 


o> 


oo" 


Iffl 


CO* 


i i i 


to 






to 






, , , 

« P) '3J -H CO •* e^ -H , , , 


to 


00 ojcq t^Oco 


OS 


iC 


C-J 


CO 


0O'<»>COIMC^ , 1 , 


o> 


to CO —• CJ -H 02 




■^ 


iC 


OS 






o ca lO — oor* 


>o 


00_ 


c^_ 


« 




o" 


to to ^^ O OS ■<*' 


oo^ 


GO 


t^ 


^ 






-Ht^CJOO— t^ 


00 


lO 


OS 


to 




t^ 


— IIOCO — — 






»o 


m 




c^" 




^ 


'<»' 


«" 


^ 




« 












cococoot~toooootoco — -< 


_ 




; 


- 


o 


„ 


toc»— ,otceor^t^->f* — o 


o 






o 


OS 




OSTJ._CO_OJ_-*CO_tO_--0_00_0_« 


to" 




1 


•* 


la" 


o 


t^inmoo<ot-^-~^tno-<rcii-v 


cBtor~->t<tococo — -< 












>o 




?3 






<» 


^* 






CO^ 






to" 


oo" 


J^ 




^^ 












ioooto-*cootocoTi<co>n — 


to 


too '3SW5CO OS 


■rq 


00 


« 


to 




OS 


t^ W5 to OSO -^ 


TJ* 








tOCOlM — -^ 


00 


Ost^ — lO CD lO 




■o 


o 


-<x 




to' 


co'co'c^'Vc^'to" 


co" 


o" 


CO 


t^ 




o 




»o 




to 


o> 




to 


CMCO00(M«— 1 


o_ 


CO 








l« 


cs 


" 


lo" 

«5 


"5 


co" 




tOOSOStOCO^fCOCOOOtOOiOa 


in 


i-i oo t^ 00 r>- c^i 


o 


>o 


^^ 


U3 


coooiC^toiratoc^oco<M-H 


00 


t^-^ OO^H o OS 










O5t^O»t~C«t^00N-HCOCOt^ 




t^ lO Tf OS m 00 


lO 


OS 


•— ' 


00 


to kA 00 oo"u5 CO to*-^ ■^ to CO t- 


^ 


osr^ coco osio 


co" 


•^ 


Tf 


o" 


■a.(»Ot0050-«'C^« -^ 


CO 


■»<•«< C~ OS ■* 00 


o 


CO 






^ ^ 




<M OSTT — — ,— 


t^ 


•<1> 


>o 


OS 




•^ 


QO 


^ 


co" 


o" 


o" 








o. 










'^ 




*"* 


a» 












" 






«rt0OU5O>C^00PJtOC^COr-l 


00 


U5 O 00 CO iSS CKl 


f^ 


iO 


^ 


■* 


too— 'lOWtocOrt 


to 


O osc<l irso -^ 




OS 




"3 


to CO CO — « 


•* 


ro >o CO c<< to_o 


o 


■^ 


OS 


>n 




Tf 


— "o"— "o't~''io 


f^ 


^ 


co^ 


tc 




lO 


OS to iO 04 CO OS 


lO 












•"HC^QOW-l 


t^ 


'-' 


CD 


•^ 




(n" 


CO* 


■^ 


t>J' 


•^ 


cvT 










■>l< 
















Ts" 


; 












3 














03 




























5 


' 












a 














o 














a 














-o 


a 












a 


> 












ea 


o 












o 


-o 












o 


a 












o 


cS 












s 















«» 














^., 


o 












•i 


U5 












3 


"o 












a> 










g 






§ 




to 




g 




_g 


8 












a 




g 




£ 




m 


"1 




£ 


•^ US* 1 I 1 1 t 


"3 

3 
T3 




u 


^ 




"a 

3 


liiliii 






1 

.1 


-a 

.1 




■3 


fc--s 1 ' 1 , , 






•a 


'^ 


1 1 1 1 1 ;o'do'do ; 


_B 


ndividual 
3ted gross 

,5 

rO.75.... 

erl 

1.25 

over 


z 




C3 


M 


sdidi0is%^i 




CQ 




ja 


j3 










s 


C3 


5 


13 


'1 


•s 


{lllllllllll 


ea 


i 


"o 


1 


i 


"a 


mtaxable i 
No adjui 
Under 0, 
0.5 unde 
0.75 und 
1 under 
1.25 and 


2 


a 


3 


3 3 3 3 3 3000000 


"o 


"o 
H 


2 


£ 


1^ 


ggss§ §§§§§§§ 


H 


o 




C^MM^iOt-; — -HCMCO-fiO 








3 












.^ H 












C8 


*■ a 






z 






H 


H 


r^oooo — iMco-fl-iotot^oo 


Oi 


O « CVl CO •<1< i» 


CO 


t^ 


00 


0& 


cococO'«"«i-*'»T)..»T(<-«>Tr 


"»" 


ira m U5 lO lo m 


>o 


"5 


>o 


iO 



^ -C3 



J OS 



122 



STATISTICS OF INCOME FOR 1944, PART 1 



-S aT 5 



-HC^co'^w^«^^oooiO'-'C<l«>■^lOco^•ooolO'-*|^^«l■^u^«^-.oooso•-^(^^ 



111 



H3 






111 



•sS 






C^CO'^-^'^'^rcOCSCOCQ' 



T-1 ■v CO cs ■^ ec c^ ^H .-H 



r*U3U3t^OOOOOSOOTtt-^-<rf«COC<»OOOOt>-eOMCOi«05000eOb-I>"OSt*i-H'««*<CDb* 
000003lOMC^iOe005COCCCOOO'-<t^lO':DI^CCOOOt^CC^OiCOI>-05'^OaC^OO 
C^-^OOCCC000»-'C^I>-C0iOC0C^t>-M0a'^J'cO00(NO0>T*ic00100*-«T-iC0'^C^ 

c<im 00 •-To lo oo 00 i:© M ^c CO ic o^^^ oo lo ■<»' co^M c^ (M 1-t i-H ko c<r^"c^'»-r 

00i-'CO'^CCC^O3I>.W5'^"^C<)i-lT-li-l 



0"^COOOas^iCt*OOCD'£>OS^0305CC<:0'^iO-H^H^HOOt-"C^t^CCCOOSC^CO 
OOCOOS':OOi*-"^CO'— '•-'Oit^r*OOOOt^Oi»OQOt~^OOI^iOOiCOt>-COOOO»-<COO> 
COC^»-i;0C0'^00iO'X'^r00C-4<:0iO:D»OC^»t*OJC^O^r00C00iC^C0b*'-<»C»O'-" 

t^toot^Tpr^cD'^o^O'— "eot^oooow5iOiOO'^ot~-ooc^ooc^"^coc^--ttN.oi 
ooiOw30'^t^ccc?iC^oo(McoOit^cnoo=OiciO-^-<j'Cceocccc03i>-oi>-ir3eoc^ 



»-HC^eccccococscs*-H(Mi-( 



w50oeoe<i'-*^HoocoiOco»/5ooooooiCO»oc^'^cooocO'-HcDr*ict>-o^-tu50'-< 



COOO O CO Oooc 



lOiC^'-'-^aicDi-HiO'— ''rr^t>-c^ooooococo'^'-'Oic<i'*«ooos 



0*-ti-iOO'^r^C3COCD0100t^i-iCOC^(Mt-.iCCOC^'^OOOC^O'-it^O«OOSW3CO 

•«rooc^coc^^HO^■T^ co 'rf ooiococooococsocous-frcoeoc^csoo-^c^coi-i 

C01>.C^C^^^O"D(N00COCOCO(N'-<'— ii-H 



i0r*C^C^C0OC^OkC0i0iC^C0'^-^O'-<OOC0C0»0i0C0-HO'-<C^00-H0i00 
00'^C00i-^i-Hi0OC0CDWl'-'C^00t>-C0OCT)00'-Ht--.-««J*i000C^COO00l>.I>-b*i0 
»OO^H-^C^0iO0000CR-HC000'^t^'^O':0Oc00>t>.CD00'^^Hi:Oi000W5C0'*»< 

C*i^b-O00t^*OO^*C^'-"C^'-<O':0i-«00C0r>-^c0'«*^<^t>,CS0it>-»0M<C^ 



T-iT-(CSCO*ftiO(NOI>-iCt-*'^COCS(MWC^(MC^C^(M»-iOt^C 



>oc^t^ooco'-HCDMt^cO'-ioO'<J<'*oow:poocooot^oO'^'^CTi-*coooaocooiTr 

COO'-'OiOS^HC^cOC^OOiO-^CO^O'MOaiCOCOCOOOOiO'^t^OO^-H-^JiOi 

TPt^o^•oacslO^-•OlOcDooc^w^oo^*co<:o<^at^(^^^-•(^l^^o<£>^-•■^(^^coosoo 

»-H-H'i*iOSiOi001COi«Ot^»-*COCO'-HiOOiOC<|i— lOSOOt— COX><:DOCOt*'^<M»-H 
C^CO-^'n<»«l>-0>0<NCO'^ODO«5t— CO(Mi-ii-ii-H (Mi-(i-t-H 

^ l-l i-H (M 1-1 T-l 



iftOfC-^COiO-^COt^O-^iO-^tMOOCOt^OiOC 

loco^^c^ooooi— icot^-^Ooooocni-HoiMOsi^c 

■^ Oi'^'^ lO OSOifM -H O 00 C^ 03000CO C^ ' — 



>.*t<<D^-0t^W500 



»-«t>-0'**'^0^0»-<t 



C^CO CDOOOt 



.,_H,-tC0000005b»00*-'^rOO^Tt*tDOSiCiOC^iO»-HC 



300000»«OOCD'— tO^»OCO'— 'C^000505C^-^r*COOCOOOCO 



»-i»-H*MC^CO'^00'«'«*<CO-^(N» 



-^COW^CO<M»^»-4 



C00it^O0i0000O-^-^0iTpW3'^c00sc0t^i-i(Mkn0i'^0it^'^pT-"0St>.00i0O 
O-^(M00C^I^CDI^C00iC00SC00S^r^O00lC^C^00lO'-<TpCaCDO00'^«-<00 
0'<t»iCCO»«OiCO(N'-«CD«-it^CO»-<'^COCO'-<W5CD'-H(©T-<»r3CO*00«Or^COOOt^ 

C0C0C0»--»W5OOOiO'-'W3C^OSCDi000'— '^^C^'-'OSOOt^CO'^lOOC^CO^C^^H 
C0'^lO<©'©03'-<C^^*^'tD00OC0I^C0C^^-l'-H'-( C^i-Hi-Hi-H 



.'^ u^ l-,*^ fc-"^^*'?^ 



.2 S 3' 



' ic a »c "^ w5 S 



5 -^ -"J^ 



jCOt^QOOi^H ^ j__ j_^ ^ 



^C^CO-^WDOiOOOOOOO 
< C^ C^ CO -^ »0 CO t^ oo 



V 0^ d> (U QJ "U "O "O "^ '^ "O ^3 "^ 1J "^ ID "O T3 



G a a c c :3 



) to t- OO Oi ' 



ico-^kO^or^ 



.-I c^ CO ■* lO CO r 



iOlO-— •C^?C0^w^e0l-*Q0OO'-<<MC0'^W5CDt>«000»O*-*e<I 
_^^_,t-.i-li-t.-t^^CMMC^J<MC^C^C-JC^C^C^COCOCO 



STATISTICS OF INCOME FOR 1944, PART 1 



123 



ec^u^^o^^ooo^O»-^c^c^**l«'^^-QO 


c» 


O — Cd CO ■»■ lO 


CO 


t,. 


00 


<2 


««MC<5c<5MM'*-«'T>i-«.rr'>S<'S-'*rJ. 


■^ 


u; m lO to lO m 


lO 


m 


lO 


in 


00 « 03 -^ C3S -^ U5 -^ CO OO t^ -^ CO 1 C^ 1 


K 






« 


•9. 


„ 


^ CO O 0505 OSOOC^ »rt eOt^CO 05 1-H 1 














OW0000OC-J05CC C^_M_CC 00 00_ 1 » ■ 


t^ 






t^ 


cq 


V 


(m'o*^ •^-NOicocoeoe'SC^ *H pC^ 1 


fo 






CO 


cq 


•^ 




a 






Oi 


o 


Oi 




00 






00 


•>»< 




CO ^^ W^ 00 t^ CO C^ -^ 1^ -^ ^H ^H ic^ 1 


w 


(NOcoco in 


Oi 


■* 


oo 


CO 


S TT ■* 03 O CO Ol — — 




Oi-Hooo ta 




CO 


IM 




— — CO • ' 


oo 


t^ 00 M« ^H o 


t^ 


m 


b.. 


00 




^ 




^ 


co" 


ir>" 


o" 














CO 




»-l 


^^ 


p— ' 


c^ 


cq 






'"' 






'^ 


"^ 




ooin-Hcoio-^ooc^fflcooj-^-H ico i 


„ 


00-. — ^ CO 


■a" 


in 


Oi 


CO 


rt ■»»> 00 — — in CO -a. 00 CO oo 00 N no p 




t^"OCO CO 




■^ 




Oi 


to ff TC t^ C<1 O T}. >0 CO TT U3 CO CO !■* ' 


*o 


CO C-l CO t^ « 


*"• 


^* 


CO 


o 


-oo"co-cric*-ooo-or^'co'-<N" ;^" ; 


r>-" 


lanO'-^S'c^ 


co" 


o" 


cq" 


oo" 


IN rt lO (M --H -< -H 1 




„ -"J-IM «^ 


CO 




CO 


■^ 


t 1 


■^ 




0» 


lO 


•"• 


CO 


: ; 


•>r 






•fl"* 


co" 

at 


^ 


iO 00 »-< -^ 00 (M O Oi « lO CC i-* 1-H ' ■^ ' 


,_, 


t-*^H IC CO u^ 


(N 


CO 


O 


CO 


lO CO !>. M t^ »0 CO ^ ^ 




•oocoo in 


o 




CO 


oo 


C^^^H '^'•-H 11 


t^ 


O cOOi-- o 


t- 


^ 


CO 


t^ 




<m" 


co"iM"r-.''(M"frrt" 


t>r 


o" 


Oi 


o" 








e3i 




■<*< 


Oi 




00 


•o *-" « •s 




o 


Oi 




i i 


'^ 






N 


"^ 




»^wcoo5^^oooo»n'<j<oou5050sco-*»-* 


00 






00 


CO 


m 


Mcooooot-.oqt^CTt~cocooo-H.a.roo 


lO 






lO 


•w 




.-ICO(M-<J>OOCM-^C^OCOCO-H.a>00m00 








o 
(m" 


oo 

Oi 




©"b-" co' •«•" cm" co"-< o" co" tC TjT oT co" ■>»<' co" ■* 


CO->»'ml^TCIMCOMC^-"-H 








00 


in 


<N 


*-< 


CO 






CO 


lO 


00 


lO^COCOC^OOS'S^^HC^t^OSMCOCO'^ 


^^ 


OO-^ OiCO 00 


OS 


Oi 


rj< 


in 


«COCOCOOO-9<C<1CO>OC-1« 


"5 


Oir^-^ -^ cq 






CO 


CO 


CO 00 O^CO N -^ ^ 


«n 


00 Ol^OO (M 


Oi 


oo 


Oi 


Oi 


-H Im' 


lO 


ci-^'co" S^-^" 


lO 


^ 


cq* 


oo" 










CO 




00 




CO 


^^ 






CO 


CJ 




—' 






"^ 


"" 




OOCOCOOSCOOOOC^^HOt^OCOCOCOOS 


CO 


t^ m CO m 05 


"^ 


CO 


in 


oo 


COOt^COOCOC005eOU5UOrooOCOt^-H 


•^ 


CO t^OO U3 Oi 








oo 


»•«■•.». o>ooeooo-^t~(Mc<icoc<ico«ot^ 


<N 


i»-*iCO — 


o 


CO 


'<*' 


00 


co"c<rc<rco"T>>''oo''co"o''oo"-a>'-<"«'cnco"oo"t^" 


^ 


co'o'io— "ST--*" 


lO 


co" 


o" 


in" 


00>0-HCOCO-*COCOC^C^-H 








c^ 






« cq-^ 


Oi 


oo ^^ 


01 


"i 


—• 


00 




oo" 






oo" 


9> 


■<1<" 


Ot^C^COiO^OOOOWSOOt^t^TTC^C^^H 


oo 


t* m CO -^ o 


00 


CO 


cq 


^ 


mcoooocn-^cocococ^ — 


oo 


COC<1000 00 






CO 


CO 


0> 00 —1 CO (M « .I 


o_ 


cq ■>s> « eq (M 


r* 


00 


in 




-T (n" 


o" 


co'iracTrtST-H 


^ 


^ 


o" 


^ 




00 


.^ CO ^ ^ «^., 


m 


CO 


■<r 


Oi 




t^ 








U5 


N 












O 




























^ 














S3 














a 




























n 














o 














a 














T3 














a 














a 


l^ 












g 


i 
























wi" 


01 












o» 












i-i 


O 












C3 


o 
o 












3 


in 












O 














a 


o 












o 


a> 








s 




Q 


a 








1 






o 




E 










.9 






£ 




g 

























■« 




bO 


o 




£ 


•' ua' 1 ' 1 ' I 


3 

"2 




"S 


w 








1 




.S 


•o 






eg : i : : : 




.1 


.2 
.1 


i : i i i ' ' ' i ' ! i : i i ' 


■•3 


^.2 ' • ' ' ' 


v 




C9 


^ 


:::;:;;;: ;oo<=oo ; 


^a 


■« a ; 1 1 1 ! 


3 




JS 


C3 


udiisidsipmi-i 


0) 






•| 


^ 


J3 




a 
o 

a 


■3 

1 


■* 


iiliiiiilllJIi 


C3 


3 
1 

^1 


3 
1 


13 
o 


taxable i 
No adjui 
Under 0, 
0.5 unde 
0.75 und 
1 under 
1.25 and 


o 


13 

a 


ll§g§gss§§§sss§s 


H 


H 


o 




OOOJ-^-HC^C^CO-criot^ — ^NCO-^-O 












a 






K S^ 








o 






ca *- 








Z 






H 


H 


CO^IOCOt^OOOSO^^tNCO^iOCOf^OO 


Oi 


O'Hcoco-^m 


CO 


^ 


oo 


Oi 


CO CO CO COCOCOCO'^'^9'^^'^^^''^^ 




lomowmio 


m 


l« 


in 


in 



:c7 C5 



124 



STATISTICS OF INCOME FOR 1944, PART 1 






^ K 5 

3t a 



a*o 3 



■-ofeS 

< .s 



§^1 



■"ij'OO-^t^t^cD'^icooe 



" a^ 05 o 00 o CD c 



ir-t<OCO(MOiCSIC^OOCO'«*'OSt^t^OO'^^HiO(Mt->0500»-'00»-<0(DC^CQCOOOC^^ 



'-< C^ C^ CS N CO ' 



I CO cq ^H ^-1 *-i 



OSC^t^COOO(MO'-"C^'-'CCiftOiOSiO«DCCr--0000'S**CCOCD'^OS05^'*'C*3»ftC^t^ 
OO0S0Si:N00C0i0CD*0'^Ot^t~*C^05»0t^^0SC00iCC00C0C^CDt>-00-^C0»-'»-H 

lOOOOi^c^iocc^eo^Oi— icooocooooo<©»ccoccMC^i-<<:oeo--<,-H 






N C^ T-1 ^H 



COC»^t-»050000COC^ifD(NC^if5W5CO':OOOft^C^CCt>«CC'00<MCCOi«CO^-<OOi^<05^ 

CCOO^-H»-Ht^I>.c0!D'*J<<:D'XiCCOW5C0»0'— ilCOS-^O'— <»-«OiCOcOcOI>-C^»CcDCOCO 



t>»c^<:Daiecoot^^co^**<:D'-<oocoOt^cO'-<oaccc 



1C00500WCDOOOOOMIC50 



U^'-tOO'— iI>-CCO5'ra»-iOOiCCiO<^O'--'Q0t-0000C0t--CCt^'^lC»-<C0'-'lOtDO>C^O 



»-t.-(COlC'-'^*CO00'<*<00'— iOOkCOOOOOt-*CDiOiO" 



'*Oi:DOOiOCOC^'-«'-'«-< 






5000C^OOOOO»Ct^M^-HCOcDC005CDcor^OOC^ 

-— 3-*t*OiOccr^c<iOb-»oOTt«co<:DiOOiO'«r^H 



CDt-^lft'— i*-i^iOOOCCOi<:OCC»-HOOCC^t"00»-'C^c05000C^»OTj»CC<MTf<i-<CO^C^t-li-H 

00 c^ CO cci ic o o Oi Oi oo 00 ©"o 1-1 CO <m"»-« Oi r^ i« V"eo co c^Too^-^cf c^"^ 



OOSCCit^C^t^COiCOiiOOOCOt>»0':OOir--.»-iC^0003C3eCC^OiO'^'-'OOCDC^'^CO<0 
C^iOOSOSCDt^00I>-00OiO3COC^t^C^iO<:OkftCO»O00OSiO»— <t^C»^TfiO'^iOOi*-HCD»-« 
■^CCi-iOO01t^C^O'-'»rS00»OCVI00CDCCC^t--'»0O^b-0it^C^00CDTrC^C^0000Q0 

i-tC^«O^*»0iC^CD«-iO00CC'— 'OOCC01t>-CO'^'^CO^-"OI^*^"500CDOCDC^OOt— 



ococoicc^cor^-^co^v __ , ._ , 

OCOt^OiOawSO'-HCOOOM'CDeCC^Ol'-iMi— 'Oi»OOtDOS'-H|>-CDC^COCO^QOUDCl 
OOOit^CO-HOCOOi^-'OOiOCD^t-H'—t-^OisOOOOcO' *" '~ "~" 



CC000i^HOt^M<u0CDift01O0>0000OO-*C0t^C^0BO 

_ ■ — ■--' — OS'-Hr^CD(MCOCO'^Q0UDCl 

C^OOOi-'CO»-i<Ct-^C^»HT-i 



1-4 C^ ■^ -^ lO lO ****"* C<l ^H »-l rH i-H 



oO'^cotDoocoiooo<:Oi-HTt*':Ocoioc^cONC^i>-u50t^c<i<:DiCOiC^CQ-^r-oo-^r*-H 

TriOOHOt^OO-^'^(MI^O"<t<C ■ - ' - 

^i0^C0C0t>-0iC<|W5lOC»100Oit^C<10SC»«t-*»-H0i^«OC000CCCDiC00»nOSOC^lCC0 
^-tC^O'-'^CDOO^O'— it>-CDOCOOit~*t^U5iO'O^COW301CDOOiOeOCOC4»-«i-H 



»«0005CCiO'*C^OW:Ot^O<:0'^t^CCCOOOC^iOC^^HCCdO>r^-HiO^-C^t>'"^03 
■*0'-'cot*iricooococ^:00oos(M'*fcci-H0500t>.ooscc-^cooor^'^c^t^Ooocc 



C05D0iC^C0CCe0»0t*OI>-:Ot 



lt>-t^"«tf*^-<C0I>-t>-O»-'^OC0CC»0C^t-*^'C0»-H»-« 






"0° t,''? i.'^ I- 



. CO 



ir-iC^C<5'<J«»00»0000 



,o-< — — «-< ( 



I C^ CO -^ to 



Soooo 



T3T3 

a a 

— 3 



a a a-^ a a 3 



iOO-H -- — — I 



« 5 S S lU « <U^ 0) « CU 1) 0) T3 T3 -a -a -a -T3 -O -a T3 -O T3 73 T3 -o T3 
3MU5t^ 3W 3o 3 3 3 3 = o - M co ■«. W5 O U5 O O OO O O O 



•-HiMeC'^»rttOt^QOa>0»^C^CO^*IOCDt^OOOSO^He^C»5'^W50t^OOOaO^HNPO' 



STATISTICS OF INCOME FOR 1944, PART 1 



125 



iC«Dt^OOOSOi-'C<JeC^»CCOt^OO 



O ^NCC^ I 



lO lO *o »c 



toooLCOoooocoecioo 



OO0O'^MCCi-''-"-t 



CO IC « ^H ^H 












C^OcOCOCOf-lCC'-Hr-ti-l 












ii 



ooooooo 

»CO U3 O O O »0 



>OOOOC_ , 

I o_o_o_o_o_ J 
5 i-Tmco itrio 5? 



aaaaeaaa 



5 -a T3 -O -O -a T3 ^ 

' a a a a a a __ 









30 *i"0 



Sooo 
lo o ic 



. o oo oo 

'OiOOOO 



i H 



eo'«<»ot^^^»-^Mcc^*0 



":S'i:'2 a „ ,, 

to "-o ^u5 a,n 
X o dint* P « 





•5 


s 




3 


^ 












§" 




S3 


XI 


s 


£ a 


H 


H 



*ocot»ooa»o^HC4cc-^io<:or*oo 



Oi-fC^co^ws <D r^ oo » 
iO kQ o ^ *o >o to O U) to 



126 



STATISTICS OF INCOME FOR 1944, PART 1 



2 « 



lit 



= £§ 



I- I 



3 ^ 3* 



a-oi 






C^OC0C0r^00e000O3C0500iO00t-*t^t^C0OS»C'-H00iCC^C0-^Oi0C00aC*^O'-<I^ 



coiot-*'— <cor~»c^^O' 



it^cccor--Oiicoooo5C 






i000S00000i-<TPC0OC^t>-t^I>>i:DCD»0'— iC<JMt*C^<0r^O00C^O01C<l?DO00C<IC^ 



-HM<t^coco»oiocO'^(Mcci':Dc^ccOcor^'^r^'£)c^c<icsT-ioodco<o-" 



5»OCOiO*^ 



■ e0C0C^l0O':0»-t0iC0Ot-*00t^O0SWDCC^t^'>*<00CDC0t^t-*t^0S*0CCC^t-<»-H 

-H-^c^ccosecoi^HoocO'MC^ o o co co t-* ^c -^ co c^ M i-Ti-rio <M*"'-r'-r 



•-'(M'«»*»-'-^i-Hr^CCC<IC^OU5r-*<:CiOOCOt^eOCOCO'-H*(j4(MOO^-.0500<NiCOO':O^HOi 



C^ C^ Oi"^ OOC 



SOOOS^OO'^OOC^OOt^CDiO'^'^CCiCQ'^CTir^OSCD-^CCC^C^'-H 



lOO'^l>-t^t^CC05t**OiOCO»-i*-i»-Hf-< 



HC3iOiO^<W305CCiCCC^COCOiO'— 'COt 



CD 00 OO t^ ^i< O ^H ^ 00 1-H C^l lO t^ '— ' O »0 I>- OS t 



.<-iO'^O^H»-tict 



SCOOO-^OSCOfHiO 



-OOW3t^C^OO'*W5U5'^cOTt«CO 
SOr^OO-^C^CO»Ot^'*OOW5COC^'~i 



c^(^^oolOOoO(^^Oi«tl^ou^cc'-H■Tt^oi'-tooolf5•^ecl^^'^^oo•Tt^c^«T-^ 



Ob-.CCCOO'-HCOOOt-OOOOTfCCCC^Ht-H 
Od-icCOJi-HOlcO-^CI^Hi-H 



-oooa>ooc^c^'^Oosccoot^ioc^"*'<*<^H"^(Meoooot^ooc<)-*iroooit>-Tf*oi 



-Ot^'-iC^Tfi^HOOCT'(NCOC<ICOO:0005t 



eoocoo3u^ooi>»t--oic 



SO-^t-O'XJC^OOt^C 



• TfTfCCr^OiCOCOiOC^JC^C^Oi-^COOOcD 



l^iOt^iC'iOiO-^COWSOC^ 



OC00040»0*-«OOOOCDt>-OOOOOOC^OOeOOOC^OS01iO'^'^COCDt--.CD»OOi»-'^'05CDi-« 



f— iCCiCt^OS^-HWCQCCC^^-HCCOiCDtD-^C 



IC^T-I^ ^^^T 



'iCTj<COlOCOCOC^'-H.-H» 



C^cDTt*^^Nu^'^'-ti0C<lcDI>.Ot^<:0t^OSOt-^'*iOOC0t^C^'^^^i--i-^00OiC^-^O 



O ■<*< (M (M iO C<I t 



ICDI>-Om(NtD05COOC^t~^W3-HC^I 



ccO'-^ooc^»oas'-i'^co^^oor*i>-coocOi-H<£)i>.i-Hc^oo'*c^'^cOCT>Tt*oou3coc<if-t 

(MOOCCC^COOiW5'-i0005COiO«-HOOSt-*C001=0»C^CCC^C^OO'^C^C^»-< 
COC^COOSOOr^Tj^F-tOOcC-^OOi-HCOiCfM^H 

co^'^cccocococcc^ic^eoi— t^i 



CCiOOiOO(NOCOiOOr*t*OiCCOCO'*l>--*<MO(MOOOiOC<JW3COW5C^OOOeCC4»^ 
— ■((--.lOOiO'-'l^-OSt^cOcOiOOOiOt^OOOcO'^aiOiC^OOCCO'-'C^IOOOOiOCO'^CO 



IOOCOCCCOcCCC-^00'-it--OOCOO>COC^»0'^tDOOC 



IOO»-'t^OkCO'-<eO(M 



CDC^lOOO'^D'-icOOOSt^OCDr-iCOCOCDCD^J^CDOCOt^COOOt^-OOiC'— ti«eOt 
Oi00OCD;D"t}<05'X)t— t-^eCCDOJCDOOC^CQOC ^ 



3CDa>cDOOC^CQOOOOO':DiCW5^*'OOCOOSCCOO^^COC^'-' 



,-r.^iftOOO»-<i0':0C^'^t^O0100Oi'<J<O00u:iO00'^Tj<M-^00r-*'-iCDtO'^'^C<l 

■^r— c^-H.-«oooooc^r*o»/5^oiCTfcot^t-*cco5t^Oir^coooiooco»-*eDc^oocoo 

COCO^a>U5t-»Ot^t>-iO(N':DOCDCO(NC^CC^HCO»OlOOieOOi»-H^OOOi*-H|-*^*CQC^ 

T-H coco »C coo t^O t^O -^ CO ■* t - -- . . 
COCOCOiO»OiC'«t<'^COCO'^(M'-' 



J -^f r^ t^ CO f-t »-i 



Z> j_C^ ^i-i j^^C^I ^__C^ ^__lO-^«5W3 



<— '(>jfO'«*«iOOU50000000C 



j'nj<iocor--ooos»-* 






03-^303^330 3-T3°-aH-t3-UT3T3T3 PflO fl C C C3 C 

"^ SiP _i^ S^ _"^ «='a^a3aHg333333333333333 



a a a a 3 3 

, . .=^^»«''^='^^''-^=^"^=^"^=^=^=^^=^O^Nc0^iOOiOOOOOOO< 

ioo^H.-H^-i»-ic^csc^c^coco^^»ccDt--oooi«-<*-Hi-«.-i^-t»-<csc^co'«<»otor*oo« 



r-«c-)eo^»ocoi'-cx)a>o»-'C^co'^^o<or*oooiO'— 'C^co 



-*i0e0t^0QO>O»-<C 

c«c5csc^c5c^coeQc 



STATISTICS OF INCOME FOR 1944, PART 1 



127 






0^-HMoo'^»o o r* oo 
lo 4C ko ic u? &o m in m 






*0 05 ■^ C-l f-< 1-t •-< 



03 0> O O O 03 
t^ 05 OO -^P C<l CO 
CCOO <£iCOCO 



00 «0 t^-* 'O Oi 



t^!£)-^W5COOOC<IOOTj»CO 

cotocco)'— looc^t-r— 1-1 



4M ^H rt »-« 



OOO WJOO^H 00 

O ooco eQi>. t^ 

<N -* CD OO^H *C 



■^ CD r* -^ i-H 1-H 

CC Oi *0 CM 1-t CS 



Ot^^HWiCOOOOicO^H 
05 iC «0 CC CQ N C<» 



Oi Oi C<l C<) T-i Oi 
■^ O ■«<»' CO »-« CO 

(N r^ OO CI 1-H rH 



OcDWSOaiOOCDiO'-'iC^H 
■^OlCO^OiOO^J'OOOCOCO 

ic-HC^ooooc^ccooor* 

as »-< i— I 00 o lo o ic ^D '-< 



■^ ■^ »0 CO CO ■<-" t-l 



00 t>-io oc^ o 

»-' ■^ lO C^ Oi C^ 



OiOOOOCO t 



3 OS Oi O Ol ^J< 



OOS'^OitNOOCncoOCTiO 

i£3,-t-^T-iO»C00O5Tt*CDC~ 



-*c^r>-eoict^cot^ooT-i(M 

CO CO 1-1 ^H --* 1-1 



CO r^ icoo osco 

t^ OO CO — < T-( CO 
CO ^ ^^ CO O W3 

t* »« CO o t^ e^" 

CO i-i 



COi-lOi-^ 1-H 



cDcooooo-<i<t^coasr— i-H-H 
CO 00 r^ -^ '^ I-" cN 



,-H t>- O CO OS c^ 
C^ OS— ^O i-fO 

O CO ^' O CO OS 

00 00 i-i C^I CO U5 




.>T3 






*rtCSC^CO-**Ot^'-' 



»-*"c^co -"T »j:s 



k0c0t^00OSO^HMC0^»O«0r»00 Oi 
CO CO CO CC CO ■^ ■^ ^ ■<«< ■^ -^ ■v^ ^ •««< 



-H 2 • _ 
c3 ■j'^ "^lO S*^ 

J 2; ;3 o d ^ T-4 



o ■-• C3 CO 'If o CO r* oo o> 

U3 U) kO U9 lO to to U3 kO ftO 



128 



STATISTICS OF INCOME FOR 1944, PART 1 






S fe 



J3 a. 



fes 



2 S g g-'s 






,0 S O 3 



oooiO'*oor^oecooit^ivic-^t^ir3i--iooi--iooco^^05Csic*iTt40icot^50coQOao-*j« 
- --(COOt^t^t--'-«oi«-'OCJCscoc^»j^oic^oc^":iC'ia5icoecooTP'i*50oit^cc»-< 



co<c«oco<oc^^oor'-(Mi 



•'^OOCO'-tCDt-^t— ■^GOC^i-HOiCOOO'— I' 



•^t^05U540iOr*CDOCDC^O'^^dr-t^COM<OOiCC^IOt^OOiOOOOO'^CS*' 



lo ^^ o cc <: 



3 Oi CO O lO C^ •" 



c^'^eor^t-"0i000ioO5C0'— <t>-cocC'— ' 



■* C^ to CO C^ i— < 1— 1 ,-. .— ( C^ 1— ( 



co^or^r-ococooocot^c^iO'— •toc^c^'^coooo'**'CiOS"^co'rt«ooir^u50i'^o050 



• OaococDicoc^oscciM-^t^co^^ooooic: 



rococaoo^cocoTf-'j'' 



«t^o 0»0 i-« 



' ^ Tf CM i-( T-t 



COOQOOi-^CMGOCCO»-HOOCM'"*<GOkOCCiOOt 



O OCO CO » 



.co«— looco-^t-^pocccoooio-^oir 



• 00'--<Tj«Oi05iCQOOOOiCO«-^OOt^CO 
- ' - lO t^ T}< CO 00 t^ CO OO CO t^ 1-H 00 



cOlO'-Ho:oiOOs^*OCMCD40c^cMOCMOcbdl^^cM»oo5Tf^o•-HC^c^OlceO'--^»--l 

COr^O^^COt^cOCOiOiCOCS'-HCOOOCM'^OiCOiC'^COIMCMOO '^ji'cN cm'^h 

cocoa>ocMcoioi>-oioiu:)TtHcoo5i>-co'— « 



COCOr^OO'«t*OsOOOCOCO'^OOCOI~^OCMOOO"*'*OCOW5^t^-^OS^CDQOOOO'* 
CMCNOiCO'-H.— fCO»OCM'— ii— tCMOO-^COt—fMiO'— it-^CDCMCOCOOOi— ir-iOlCMOCDt^^-'Oi 

<— iO«ocooO(Mcooico>»<i— lOst^Tj^O'-'CMt^cococaocMCO'^t-^ooososoocor^'^cO'— < 

Tj'OOiO'-'-^CMOt^t^— <C0C0O»r5»0>0CMCDC00iGC!:0i0t~^00^'*<(M'— t 

t^ rt< o- CM *o o ■* 00 o o CO W5 r^ i— t 00 t-- CO CM •-< «--« »-< 

T-i.-iCMCMCOCOCO'^-^r^iOCOCM'-i 



-u5'3<OO'^C^C0"*00Q0f0i0OOOCMOi^OiO00C0<— im<i—i':d-h 

).— iCbTrTt^r-Ot^CSTt^QOrt^O— i-^OOtMOOtOCOO "~ 

'OCQt-^iO'^OCO'^OOOO^OCM'^OOl'-HOOCO 



_--.- --- -_ _ _ioioiT^c^eo 

'Tt<r-Ot^C3Tt<QOrt<0— <'^00(MOOtOCOO-^OOCMCO»0*Ot--iOOOSiOiOO 



OOQOiO'-HU500C005^CDC0050SlCOiTt<05'— '^^CMOOO^*^**»-tCO^^CO»-"^-^ 
■^ CO OO CO 05 CM 1-4 ^ iO CO lO O Tt< ■^ «— I OO ■^ C^ CM i-H 1— ( 1— t C^ •— i 



i— "CMCO-^-^iOiCW^iQW^Oit 



■^COOOt-^r^i— (00OSTj«CMt^Tt<.-i.— i-^Oi-^OSiOCOOOOC^OCMOieOOC^-^CDOStDOS 
COCMOO»Ot-»i— (— iCOt-^'— fi— tCO'*COU:iOa"^Tt<t-»i-«TfOiCMCOC^COCC^^COO^'-»»-<C^ 

"Tt*cooit>-'^ooi-»Tfcot^^»-<oot-*oooo50coco'^'tf<oco»ooor^cor*t-cDo<D^ 

lOM'OsOCOOiOCMO^HCDC^OOiCTfCOiCkO'TfiCOsCDCOOiCt^OlO^CM^-i^^ 

t^'^OOOt^iO'— '"-HOCOt^cOcOOOCOCMC" "■ " " " " — 

C0t^'3SOOi01O10000l>-*—tt>»TtiCMCM'— « 



1 CO Tj* CO CM ^H »-H-H -H CO «-« i-H 



i-HCOOCO-^f— tI>-'^OSCMCO»ft'-'OCOOi^-4C^CO-^05CMCOOO^COO»CTt*00'-«'^00 



• OOi'**''— tOOiOOO'^CMOOCOCOOt^'^Ol'— lOiOCD-^-^CS' 



OO t- ■<*' 00 t 



■< kO CO Oi <-< OS 00 »o 



■OOt^'-H000iC0CMCMiO05Tt*iOO'^O:C0C0Tp-^W5'— iCnCMO*^0 



SCOOOOS'— lOOOS-^CS 
- - ,__,_- - .. ^ CO CO " " 

C0C0I>-CO-^C0O00CO»O«5'C0CMi-Hi— I 



*OOCMOCOCOO'<**W5'— <USi-HC 

' ' -»CiiOOS"«J<00'-Hl^OI>-iO'— <cocot>-i 



, _ _J CO i-H OS CM CO iC 00 ^ CO CM f-< i-« 
(M.-Hr-li-ti-^COCM'— "f-l 



• CMi-H'-HCMOOOS^HOacD'^OlCCOO'^C 



-C-3 0000C-100^^^^iCl^<-*OO5-^00»O 



'ft<OOiOOO>OOt^-^CMCOCOTf*^00»OOCOCMOOCO''*<COiOOOCOCOCO^'-«CO-Ht^CO'^ 
05CM-*'©I^OOCO'*c0010'*CMr^t*CMCOX)l>-iOOOiCC005aiOt--.W5-HMOOO'-i'^M« 

005aiTt<^^CM'^0»-<Oi*Ot^COCOCMt-CMiOt-'— t"*f*0»OCM»OCMt^r^COiOO<0'^ 

OSt^^r^t^cOOO-^COCOCSiOCMOOOOOOOOOiOOCMt^-^-— 'OSCMCDQSOi'^CM'-''-* 
CM CM CD O CO CO <* TJH iC ^ <-H lO »0 «-i t^ ^ lO CO C^ CM i-H i-ti-H CO'-' 



coiccot^i>.t^t^t^i>.t^c 



COaiCOiOOCMOiiOt~^»OCDt^'— <tD.-«CDCMCO'^^HCO»CCOCOCOt-iOOCM'^COOOCOW5 
Oi— iOO^COOtTO— «iOCOCMtJ<COt^kO»-H003'-Hait^CO:DCDCOCO'-»CM^W5COCOeO 
CM05'Tt<-«J«0000^OC0Tt<'-<Ot^CMOt^»O'— "0iC5iOC0O»O^*O^fC0-^00CMCDO'-< 

uric^t>.e>iasffOOOcO'^co*or^Oicot--0'-H'— ioot--r-cooooit-*ooi-<o^Hr-^cocM 

■"lOOCOt^OO^COCOr^COCO^^CMiC-^OOCOiC^COCMCOCO-^CM^H 



OOi'^«OTr'^'--'oot>-»0'— It 



. O 05 ■<*< CM ^-H i-H 



CMCMCOCOCOCOCOCMCMCM-Tt^CM'-H.-i 















a iz] c3 1:3 a a d 



JOO'-ii-ii-i.-lC^lClCMCMCOCO'^-^'CCOr^OOOi.-H^^i— i^^CMCMCO-- 



f-tCMC0-^»^«t^00a)O«CMC0'«*'»0«0r*000SO»HCM 



a?!; 



W3<Ot>.000>O^CMC5^ 
CM CM CM CM CM CO CO CO C*5 CO 



STATISTICS OF INCOME FOR 1944, PART 1 



129 



OtOt^OOOiO-HC^OO'W'OtOt^OO 


o> 


O -^ CS CO ■^ lO 


CO 


(^ 


00 






CO n a n CO "^ ^ "^ '^ ^* ^ ^ ^ ^ 


-»< 


»o»o »c »o »o »o 


"5 


"5 


U3 


« 




^ 05 CS CO r^ C>- -^ 1 CD 1 1 i » 1 


^ 


05 1-t C^ M lO tP 


CO 


r^ 


C^ 


lA 




MCOO->fCM CO < iiiii 


M 




s 


i^ 


CO 


^ 




t^N-^ 


•<ll_ 


!>. »C Oi ?^ S CD 




"'. 


CO 


S 






co" 


o" c^" oT M o" co" 


00 


■^ 


Oi 


U3 






CO 


iO CO CO COt^iO 


-^ 




00 


C^ 






•"*_ 


cc «— < 


t~ 


S^ 










cs 






C*4 


cm" 








^* 




1 


- 








00 CO CO t^ Tl< —1 •* 1,^ 1 1 1 1 i 


Oi 


CO ^ CO (M (M 0> 


o 


OS 


00 


^ 




ora»-> 1 11111 


S3 


OC^^^^OS 


to 


t^ 


s 









05 


t>- l^ iC i-H ^ C30 




o 


"5 


ia 






o 


t^ oo '^ Oi O t^ 


oo" 


Oj" 


Os" 


01" 








^ -^c^j^ ^^ 


o 




o 









°^» 


« « « 




Oi 










"^ 




1 


-" 


'- 












o 


»o 


o 


to 




pOSCOMCOM (»—■ -^l^ 1 Irt 1 
03 ^ »— 1 1-H »-t It ( 


s 


c^ 00 C3 (N c^ r* 




o 


^ OiOOOS -^r 


CO 


CO 




"5 






■^ 


^ t- oo ooco oo 


f-. 




t* 


Ml 






CO 


o'"oo*"^"o"cooo'" 




o" 


o 


OS 








^ ■-5' C^^^ ^ 


o 


CVI 


■^ 


t^ 






^* 


« •» 




■^ 










(M 






<M 


e^" 






■w to -H 00 eq — 1 c<i T). « -H 1 1 < 1 


in 


coco 00 t^ (N 00 


•* 


OS 


W5 


■^ 




««U5MC^« —1 1 1 1 1 


o 


oooooooooo 


o 


o 


O 







■*>-l 1111 




■^J* CO O »d CO Oi 








CO 






'^ 


r-* oo' o" co' uo -^ji* 


o" 


^" 


CO 


0" 








•-1 00 iCM 1-1 F-i 






OS 


s 






o 




<N 


(N_ 


t~ 


■* 






«- 






lo" 


-^ 






CO —1 00 0» CO 00 0> 00 M N i«-H 1 


ira 


CO »-< lO CO »o o 


J^ 


IM 


o 


04 




O 05 1*» CC M C*5 ' 1 




Oi CD CO TJ- 00 00 


CO 


CO 


CO 


s 




t^-H 11 


« 


»C <* O CO OOi 


■* 


00 


o 


M 






o" 


co" oT t^' oT -*" CO* 


w" 


c^ 


oo 


M4 






t^ 


(N t^ OOCO M rH 


I^ 




c^ 








C<l 


'"' 


CO 


CO 




3 






"^ 






tc 


'^" 






C^ CO 0> (M 00 CO ■>}. CO CO C<) -H i-H 1 1 


■^ 


Oit^^ C^OiOi 


t^ 


~ 


"2" 


00 




O 03 ^^ lO -^ C^ ^ II 




CO t^ COOOt^ CD 


o 


CO 








OS C^ '-I 11 


c^ 


O 00 CD»-< O O 


» 




00_ 


CO 






t>." 


oo' (N »0 co" t^" ^ 


t>." 


»o 


0" 


^" 






s 


CO cq .-H o eo CO 


o 


OS 


01 








CO 


^<Mi-< 




>ra 


00 


t^ 






■^ 






C-l" 


^ 








'~' 






"" 


'^ 






00 1^ »n c^ CI CO c^ CO -^ CO »c t^n^ 


o 


MO CSt>.05 0S 


05 


05 


U5 


-* 






t>- 


00 lO c^ c^cooo 


o 




K 







lOOOCC C^ ^ 1-1 ' 


•»** 


00_0_iO^CM^CDC^ 


CO 


o_ 


co_ 






in" 1 


oo" 


'^ CS CJ Tf Tf CO 


^ 


o" 


0" 


05~ 








COt-OCO ^i-H 


lO 


CO 


03 


CO 






c^ 


Tf -^ 


o_ 




t^ 


s 






'^ 


Cs| 


co" 


b-" 


co" 








'^ 






^ 








t,OOCO-HOOCOOCVliOt~iOO>« 


£3 


(MOOOO^OOO 


CO 


W5 


CO 


w 




OOSOUSCiOOOOOt^C^ 


Oi 


«0 O CO OiO Oi 


00 




00 


■S 




OOOJIMCOUiNIM-^ 


t^ 


C» iO_CO_-H (M O 


C4^ 


o_ 




s 




oTMr-T 


CO* 


t^ t^ -rp oi xn CO 


r^ 


^ 


CO 


^ 








-*f 00 <M CD 00 Oi 


o 






ro 






<^^ 


■^ t--. CO lO CO w 




CO 


>o 








CO 


M< r-l 


oo" 


^ 


■^ 


CO 


CO 




o 













>n 




—I 






"^ 


1 




.i 


















1 




•^ 


musm — oowOiWooiMcoiMco— 1 


00 


ic o ooco Oi c^ 


t^ 


to 






d 


r~coco>ra«o>ococc — 




O OS C-1 O O T,< 




s 


^Jl 


io 


0. 


CX3 m CO CO « rt — 1 


■^ 




o 


"T. 


OS 






^"i-T 


•* 


^"o'-^'o'w'io 


h-" 


^ 


CO 


j^* 


O/ 




»o 


C5 CO iC C^ CO Oi 


"5 




^ 


CO 






CO 


^MOOC'^^ 


t^ 


»— 1 




■* 


^3 




m" 


CO 


■* 


t^" 


■^" 


C^ 


a> 




■^ 






^ 


■v 




1 










1 


-0 


V 












a 


> 


V 










1 


C3 



















13 


»- 














a 


ce 














a 


c; 










i 


«» 


I 


-a 










1 


1 


•15 


J2 










i 


a 

3 


"0 


1 








i 


i 





1 







i 




3 


I 


g 


.1 


a 




3 


M • < 1 t ' 1 


"S 

3 
13 


i 


1 


1 


.2 




■« 


CO G> I 1 ' ! ' 


■■3 
a 




-T3 


n3 






3 


Is i i i i 


i 




_3 


1 






(V 3 1 1 1 1 1 






1:17 




OS 


11' 1 1 1 ' ! 1 I 1 1 ' 


""2 








^ 


■a 


t^ 


: I I : : ; idodod i 


a 


"3 2 1 1 1 1 1 

3 £ 1 1 1 1 1 


2 


1 


CO 


*"! 


g^ddgdgyi.S-SlSS:; 




cS 




.iS 


§:S 






H 






D. 


J3 
CQ 


ndivic 
sted g 

rO.75 
er 1.. 
1.25.. 
over. 


s 


3 


■5 


3 % 


0. 


illlllllllllli 

33333333000000 


s 


a 
o 

a 




1 


1 s 


1 


1 


ontaxable i 
No adjui 
Under 0, 
0.5 unde 
0.75 und 
1 under 
1.25 and 


"3 
o 


-a 
2 


3 


11 





8gSS§S§gSS§°§§ 


^ 


H 


O 


3 

OS 

e9 


a 


.H-<C^CMM-*Ot^™-iCV>M-«<l» 














z; 






H 


Eh 


(S 


»o«Or^ooo50-Heqeo-«ijmDcot^oo 


o> 


o— ie<i«-*ifl 


<o 


^ 


00 


OS 




COCOMCOCC^^^^**'^''^^^^ 


-* 


lO^^o hom to 


"5 


"5 


U5 


«fl 





130 



STATISTICS OF INCOME FOR 1944, PART 1 



eo *5 



Q> ^ 






T3 



a a 






V CO eg 

3 w a^ 



a-ol 



CO <o a> OS" 



0'-«COt>-OiiOCDC^e^03COO^^OOU50C^OC<»COOOOO"**00»fl<000 
... _ 00CSIC0'-'C0OC0i0'««"C»0>Oi-ieQ<DCC 



'*M00^«DOi_ 



-t^i-tOiOcOi-«CT>(MC^OOOl 



JiO (M OOQO 0» 



> ^ OS <:© O 
- eo OS ^ oo 

> iQ CO r>- 00 



00 1-» r* OS ic oo I 



>0iCDi0^C0t-^»-<O'^l. 



C*^ r^ CO CT>»C OO iC CO CO C<» b- O O r^ C^ C» lO CO <M T-t i-H »-i 1-1 N 1-t 

— ooosooiC'— 'r*coco*^ 



'^OOTt<OSCO'*=DMO':OOSOO'«-''^»-«00'-t'©'^eCOli«cDNt^ 

"" irs^J'cO'^TfOscOiOO'-HOOQOUO'-HCSIOSC^OC^CSC " — 

t>-t^'<J'OOCOCOCO(M<X>t^C<IOO»OOOOOOiOC^'-» 



C^COOOOSOiOt ,__, , - __ - -^- -- 

01iOOOC^C^C^0003COcOU^'*'CO'^TfOscOiOO'-HOOQOUOt-HCSIOSC^OC^CSO>'^CO 
CD OO i-H CO »0 iC C^ t^ O ■" " " " — '~ — — —.—»—*—. — -. ^ 



-M'OiiOCOiCCOOiOOOOiOCOiMC^^Hi-Hi-f^CS^H^ 



IC0^C0C0C0O»0^'~< 



r^os'^'^os'^iocococoiAooc^cocoO^ooiMt^t^iOt^ifteot^OOO'H^^MQO 

iOOOc0»-tr~-00t^t>-^<*Oi-H^tDt^cn^C000r*00'«*00Cflt^'-<C00i*C00OOc0^ 



c^*0'-«^*osoow^r-oooosoco^rQO'«j»»' 



)O5C^lcO(M00"«rC0COb-C0C<l^ 



00»rtO>--tOiCOOOO»CCOOS'^CO^«*«Tt*-HCOOSCOU5COCOC^C^50CO^-»«-H 



sr>-oj'-ic^'^t--oooococo*oosi>»coi-H 



lfti-(00»-Hi-Hi— ICOOOC^C<»:005COCOOOC^'— it^COC^COCO'-lOOCOOCOC^OOOSW3CO»-HOO 



»-H oo CO t^ CO M< e 



I Oi'^OOOOOrf'OSiOOSOiOC^t^CO'^t^M'OSt^t^cOOO'^cOO 



THM<COC^COt-*iOCOCOC0'^CDCO0000asCOt--t-*O5CO'— i'<J*t--M<t>-»OCO^t*C0C 
S lO 1— I 00 ^H OO OS i-» «0 t^"o"o"oO tCo"c^*"o M* i-ToO IViC^'^cDCOCO'-l 



kO'-"*00^I 



■.0-^000005COCOOI^-t^COC^''-l»-l 



.-(.-4i-i(N(MCOCOCOeOCOiOCO(M'-i 



i0«C<jr^CQC^i0O00i«0S0iC<»C<IC^-H'^C00iC005C0000S00t^C0OC0i«»O'^t>-iO 

oo5W5^^3os»oooo^*co■^^^o•^oa^*'^t^»-lOc^o>ooioocoO'-^^^^-ooo^-'-^ 



OO^^H^HC^cOfcOOOOi'-'iO'^OO'^i-HOOCOO'^OOC^'^t^cOCOC^t 



»0 t^ ■* M ^H ^H 



.^j*u50*-'OS^T-i^O^-i^HiOi-H^c 



it*<O'-it^OOiO00c0CO'^^HC^03t*»C0C^»-HT 
i-KMCOCO'^-^'^'n^'^OOCD^C^'-H 



3«'C^C5r^*0'*»Ct^COCO^H 



5'nj«CO*-t»-HOOeOiOC^050^**iOO^^f*OSOiO'*OOOiCOt^COOO^OC^tOO^ 
-^OSCOC00005t^iOi-<OOOCOiOOOOOCar^050'^t^OOOSCO'-«C*iC>l(MC005»00^' 



. CD O) O «5 CO C^ '-• 



C^t^Oat^Ot^'-'W5r^OcD(NOOcDCO'-"»OOC^iO^HOSt^cDOsOS'^-^-Hi-H 

CO CO CO CO CO -^ c^ CO t~* lo <— 1 1— I oo CO o OS ^r CO c^ •-' '^ ^h 



i-^cocDcococDw^o^ooscococ^iri 



^COC000C0»CC0^-i^00»O<D^"D0000»-'»'3^<OSt^r»*-<'^C0COCDM00O(NC0t^C0 

030':Ocot-*oO'^coc^^**'^cococ^u50>kO»-tC4'^cocO'^or^'^c^^Hc^coeot>-»fl'^ 

00^-icDcD*000'-Ht^iOt^CDMOOOOcO^J<t^OO'^'-i'^COC^^C<»wr~*iCQOt^cD^HfcO 



b»uOift^T-<»-HTt*iOCO»— <»O»CNO^*<t^C^C0t^C^O00t^C0C 



.^00»-HO»rtCOC<»^ 



lOt*'— icOCOOOCO<NOr— i0'^C00it~^i00SOC0C^0Sl>cDO05iC-^C»^^H 
CO IC CD 1-H CO «-! CO to O OS -Tt* »0 OS OO CO Oi '^ C^ M »-i f-i C^l 



rHC^CO^<^<*C»OW3CDOOt>-'«(fC^C^ 



'»*<C^W5C^C^iOCOOOC^CDQO'«*«>-«'-i^COiCt*OSO»'^000000<Me<100^*-»^gpOC^IC<l 
-^»'OOOiOCOt^OSQOOS(NI:>-»--C^O'^CO<MCOOSOOSOO'^^H^HCO'^CS|COOOOgp-«*<W3 
»-«cOC»'-<^*^t^COO'-tCOt-iOcOOSi— <^icDCOI>-00'^t--OOCQCDOSCOC*»i-tt^OCD^< 



OSt>-Ot>-OSUO'-'00*-<l>-OSCOC^ 
-^CO^H^Ot^t^'-it^t^C^TrOOC^ 

■^OOC^»CO'^»0'^'X)t>-t>-0^-'-9« 



(^.-Ht^t^C^TrOOC^C^asOOCOOOCD-^COC 



icooocoooeoQOicosc^oooao-^'^cDcoi-t'-i 



''t »-« U5 .-I '"^ C^ lA c^ ^T eo ' ' ' * 
O j^<N j_i-H ^^CS ^C4 ^^iC-^iOiO 



J CO »- ■^ •- CO t* OO OS *— • 



r-<(NC0^rw3O»0OOOOOOQO 
O«-iF-(T-t.-t»-(C^<NC0M«»0«Ot-000a'-» 



.«, a .-. 3 .-. c3 ^ C3 



•1DT3T3'T3T3 i 



'400*00000000 

'«-«(Mcsco^»o<or^ooos 



'-«c^jco'^»c<ot^oooso»HNco^*oeDh*ooo60'^c<co'^»otDr*oooso^^c^e5^ i 

^^^rtrt^^^^,-^ClMNc5csC^CNl<MMCSlCOCOCOCOCO 



STATISTICS OF INCOME FOR 1944, PART 1 



131 



lOCDr^OOO>0-<«COM*W5COt-00 


o> 


o -< cj CO •<}< >n 


CO 


r~ 


"2 


<5 


coeoneoco'^'^-^^-^^^-^-^ 


f 


UJIOUJIOIOO 


ta 


lO 


U5 


»c 


e^O)'^QO(£> i^H > t I 1 I I 1 


^ 


^r to 00 c<i irt o> 


ff 


lO 


00 


t^ 


9^o^ '^ ; ' ! : : 1 ! 




CO toooooooi 


t~- 


OS 


U5 






CO 


« ■* lO lO o> N 


Ol 


CM^ 




"^ 




to" 


•^ lOco -^O »ft 


q" 


rC 


t-" 


o" 




lO 


lO OstO to t*iO 




U3 


to 


oa 




o 


«« 


t^ 




to 


CO 




^ 






cm" 


^ 






'~' 






'^ 


^~* 




gooo«-H i^^ ; ; ; i ; ; ; 


~to~ 


CO to C^ !>•. C^ 05 


OS 


»o 


"oo~ 


f^ 


00 


OOO t^O-HOO 


to 


lO 




o 




oo 


lO-HOO-^tO 


o 


OS 


t^ 


CM 




co" 


t^ COCO 030 r^ 


^ 


•*" 


o" 


•^ 




M 


., -^CM ., »-< ., 


o 


CM 


CM 


o 




f~^ 


•3 « « 


"^ 


00 


t^ 


"^ 




'^ 






"^ 


'"' 




00 OS 05 iO CT> C^ fO 1 1 1 1 1 1 < 


00 


■* CO oo 1^ C« CM 


to 


•<»1 


00 


to 


OOC^ < t 




t^ .^ 'd* Oi Oi ■»*< 






s 






N 


CO 00 — "__=o__co t^ 


»"' 


•>* 


o_^ 


CO 




1ft 


OS -^O O to 00 


t.J" 


CM* 


TJ* 


oo" 




00 


, TTCM-H, , 


OS 


oo 




to 




»-> 


•3 ♦B M 




CM 


•-* 


»— * 




CI 






cm" 


cm" 




CO lo w M ^- lO GO >^-t . 1 1 t « 


N 


OOOtot^oO 


„ 


CO 


■«»< 


OS 




to 


CO ^H r^ t^ t3s Oi 




t^ 


to 


o 


1-H 1 1 I 1 I 1 


CB 


05^H ift CO ^^ t^ 


o_ 






CO 




oo" 


to'-^'cMco'iOCo" 


co" 


^ 


"5 


to" 




CB 


— 1 1^ ■<»> CM — — 1 






OS 


00 




U3 




»-l 


t^ 








•«<" 






v 






CO 00 OS CO O b* -^ IM 11-1 1 1 1 1 


to 


CM ift to a>co to 


^ 


t>- 




o 


^mr~* ■^ 


a> 


OS CO to 00 to to 




o 


t^ 


CO 




to 


kO -^ OSCM tOOO 


*o 






o_ 




o" 


-<"oro"oo"co"to" 


o" 


^ 


lo" 


to" 






CqCMt^COCM-^ 


o 










o> 




CO 


CM 


°°. 


■>1< 




us" 






to" 


US 




■V CO »0 !0 Ci t^ lO <N ■^ 1 1 » 1 1 


-«< 


05I0 tOOO tOOO 


CM 


to 


"in" 


„ 


OJOOCO'-"-' 'III' 


o 


lO ■'T iO ift'"*' 05 


to 


to 


to 


o 






lOOCM t^TJ<tO 


t^ 






t^ 




^ 


o ^-^ oo ■^"tC 


to" 


oo 


^ 


t^ 




w 


to Oi to 05 tOCM 


o 


t- 


OS 


00 






CM'H 


t^ 


OS 


■>»< 


■♦ 




oo 






oo" 


00 




^^^^COICOOCDCO I 1 1 1 


»o 


00 tOOO -^-^ U5 


« 


o 


o 


« 


C> OS t-* ■* eo <« OS f-H .III 


o 


CO ^H CO »o -.H o> 


m 


to 


to 


OS 


ti.t^M^t-1 III! 




t^tOOJOStO— c 


o_ 






U5 


cs" . » t 1 


co' 


•»»>"oo"o"o"co"o" 


^ 


t^" 


oo" 


oo" 




05 


m U5 t^ CM to to 












•* 


eot~a>>ococM 


CM 


t^ 


•»>. 


eM_ 




»c 


^ 


^ 


OS 


^ 


U3 




"" 






f~ 


t^ 




00 W5 CO C^ OS ^ CO ■'If C^ 1-H till 


to 


OOOCMt-OCO 


a> 


lO 


1m~ 


CO 


CO CO OO -^ CO C^ W (.11 


03 


tOOO«CM-H Ol 


-^ 




lO 


OS 


00 C4 t 1 t 1 




OCMiO-HOOt^ 


m 


00 


CM 


in 




o" 


to"to"-«"o"c»'«j<" 


oo" 


oo" 


t^ 


^ 






— 1 t^CMOO-Ht^ 






OS 


to 




t^ 


«U5CO-<« 


CO 


•-" 


"5 


"5 




«" 




^ 


^" 


N 


^ 




M 






c^ 
















„ 




























-D 






































































a 














o 














a 














T3 














a 














CO 


^^ 












o 


§i 












§ 


o 












W3 


a 












«» 












1 


g 












1 


"o 








a 




§ 


a 




a 




1 




.^ 


8 




3 




hi 




k> 


m 








"cS 




faC 


s 




ki 


" «' 1 ; 1 ; 1 


3 




1 


&I 




"3 
.•2 

■3 


3a : i i i ; 
£-2 i i ; : ; 


1 




1 

3 


;;:;!; ij|||§| j 


.S 


11 i ; i i i 


3 




^ 


C9 




C3 






^ 


g g g §' g g g g.- S-S°-S- fe 




K 




"S 




? 


ndivid 
sted g 

:r 0.75 
erl.. 
1.25.. 
over. 


1 


s 


■? 


fe fe fe fe fe » fe S; "^ "o "o "o "a -o 

-s-g-g-s-g-s^-s § § § § § § 

33333333000000 

ggggggggssgggg 


£ 


1 


a 

3 


g 


"o 








3 

as 

1^ 


H 


taxa 
Noi 
Und 
0.5 1 
0.75 

1 UE 

1.25 


H 


o 


3 

CQ 






g 








£ M 






o 






ca 


^ a 






z 






H 


H 


WStOt^OOCBO^MW^lOOt-OO 
CO CC CO CO CO ^ ^ ^ ^ ^ ^ *•• ^ ^ 


o> 


O 'H CM CO •«1< "5 


to 




00 


s 



132 



STATISTICS OF INCOME FOR 1944, PART 1 






•■^•^ 



o a 

a e 



ll 



•>* C^ c^ O O* 



^(M00O5■^O'— 'M"Ocoi 



" " ' 00 O "^ 00 C3a O 00 "■ " 
«0 QO O *0 luO -*J« -V C 

C^OSOCt^iOiO'^MOOMt^OiOCCC-3t-(»-i 



ocsicooo!Ooocoo<c>ot^t^c^03C«a>r»c<ja&c^eooo-*ooeoooooost^t^coo 
coc^co?DOcooo5t^50co05^-c^-^^•-^005C<»Tf«oow3cococ^^(^^*-«T^o^^-HC»3^^* 

C^'^0000!OeOTt»COCOTj<C^CO»-«-^'^CDCC0050Tf<t-<Oa50'-«'-«<0*-«<0^«0'<*<C^^^ 



COtO-— iXCOCiTfC 



coocor^ocir-coiocoTfCJ 



1 -« o OS CO t 



<:C05CiOCDQ0t~*i0OC^cC'*»<iO»0C>)'-<OW5 



r-^ arMO JO X! ; 



ic<^.— *:c»— >c:CiOiOTj"C5^^' 



1.— iCD^^CO-— <t>-C5(MC0CO'— 'CO:COOOOC;CD'«*<CO 



- CC C*7 OO lO CC C 



OOOC305DOC^'fO'*^OOCOOX)0»0'— «35I>-iC*O'Tj«C0CCCD' 



jco'^'^^^ooooocsootMr 



C*5 CO ^^ -^ • 



oioo»-«cD'<j«r^irD-<j«o— 'ioooc<)osooo 



.C^OSCO'^t^C^OO^^C^O'-t^^»--t 



■^c^05ioocoioco-^c^<:cecoo'00'-'*osor>-^Ht^050oow5c»t^coco'- 



.»-ic^r^i^— «c4ocit~^' 



iO0O'rf'iOCO—<CSCO"<*<t-*»f5'^CS»OCC- 



-05— •o<^^^-Tf«e^oc)o^^»c■T^ocOlOcol^*'-^^^ 






fe «.2^ 



CS300iiOOC*5C^I" 

^ O c^ o^ oo lO :' ' 

CO CD CO «— > 00 i— " ■" 



>Orcic;coO'^occro*o — o;c;{M^^c;-^oo«oc*3(: 



■ ccJCJCTfCiox'Occococoost— c;iO< 



lOoocor^-^t^^Hccoot-coccocs 



» ^^ C5 lO CC I 



I QO CO CO O 
, CO CO ^-t C5 O 

■* OC 00 C^ CO ^J« ■^ 



■■C^COC^OiOC^OO»OCOC« 



C^--HOCOCDiOOO»OCOOiCOOOOO<MC^ClcOiO'^CO^?<>JC^)Oi»OCOeC(M'— " 



c^ro^*»^'^"5w^w3i 



^ (^ to oo -^ c^ ^- 



J g 

:2: ^ 



OOCOCOOCOCO-^J'(NCCt>--^OOCO:005CCt~>-0003000t^"<»'^^COC^OO^^COCO 

"i-tf'c^c^ciccc^coi^c^coost^rorccoOiiO— "cccot^oo-^oc^ — "^ — *•"" — ■ 



OCiOC0Tj<i0U3OC:cccCi0' 



t^^5,_,r>-«— OW5-^OiOCO'^t-*OOcOCS)t>-OOCO 



c^Oiot^iOicorO'-'ccico^^X'O'^-^'— '(Mr-c^c;cocoooct~-oocC"^c^ — -H 
oOTj«oc^"^^^-^30t^o^'?ocr>-orfr^iO'T*"Ccc^M^^«-«»-i»o<N^-c^'— ' 



-1-1 T-f fi H e -c? a rr cr -n r* r? -n 



-ot: a 



SJ « « "CO TT "O "O "^ "O "3 "^ "^ "C "C "^ ' 






I CO -^ lO CO t 



^r^rO'*«cot^oco>o^MeoM>»o«t^ooo»O^Meo<*«*o«ot^o©^o-;Ojc03« 



STATISTICS OF INCOME FOR 1944, PART 1 



133 



lO 50 f^ 00 OS O »-i (M CO Tf* to ?D t^ 00 Oi 
CO CO CCCOCO^^^^^M^'^^^ ^ 



O i-H iM CO "^ »0 

lO »o "^ to lO »o 



iO lO *o 






■^T-tOCO'— 't>.OsiCuOC^ 

eocs ic tM '^^ 



(N 1-H ■^ CO CS 1-1 



oat^c^^^O'^cDcocO'-i^^i-i 
-Hr*i>. M CO -^ 



-H i-H lO CO, 






C^ CO 05 -^ Oi —1 
Oi r- CO CO CO Oi 

CO CO ■^ CM CO »o 



1-* »0 CO I— I CO "-H r-l 



CO^t^iO'-HCOt^OSOSOiCOiOOif-H 

oseooooiocO'^coTt'.-i 
CO r* t^ -^ CO I— I i-H 



C^ CO <M 00 Ci CO 
CM O CO I— < CO oo 
CN| »-* 05 CO CO Oi 

C^ CM CO 1* »— I rf 



Osr^COCDCMt^COOCOOiiOCMCO'— t 

O00Tt*CMO050>-<fCM 

•^ 05 -^ CM CM 



CO CO i—< 1—" OS CM 
CM to OO OS CO lO 



00-* 1-H CO ^ CM 



o oooo 
o oooo 



iO o »o O O O lO ^. '■ 

•-< CM CNJ CO "^ lO t^ >— • i- 



13-CJ-T3T3T3T3-a-a 



OiOOiO ooc 



_ _ 3 3 



3 3 3 fifl 
OO OO 



■<^^wcMco"^»ot--»-H'-Hr; 



tOeOt^OOOSO— iCMCO^tOCOt^OO OS _-. _,— _ .- _ 

CO CO CO CO CO ■^ ■^ '^ "^ ■^ Tp ■^ ■^ ■^ ■* to to "5 lO to «o lO to to to 



3 e ■ . 

rS Ml 'WS I It 

a -^ to t, ci ^ ^ 
a ^-a =o So 



0*mC<1CO -^lO 50 



&) o 



-t: ^ -S 



a ■" 05 
X £ X 
c9 " ca 
H H 



134 



STATISTICS OF INCOME FOR 1944, PART 1 



« rt « .-1 .-1 « ^ -< -« ^ (M N e^ « c^ c.^ e<i N N (M M CO TO m to 



2 O* 



oo 52 



V 






1111 



■^-i«jt»-(r>.eococooooi: 



> t^ ^^ CO O OS 



C<)aaC^<DOk0^t~^^0SC0c0t-»^«<Ot^i-H 
_ .- ^»C3C^OOt~*OiCCC003»-<»OCCCO»OOOC ~ 



lOOscDoa^fcooO'-HioOcD-*"-*--*''— ^'-"-*— -— " — -•- — — ■ - 



oooO'-^ooa>'«coc^iooi-"r^-^THC^ 

»-H »-H C^ CM *-H .-H l-H ,-« ^ ^ 



CO*M i»l ^^ 



OOCOOOCMCOCM01iftiOvCCOe^COC»CCOOO'*COOO^'*'0-^OJi/i^H^iOOQO?OCM»-<C^ 

<Mt>-TfcooscQcocoT-H»-Hcocot^oooccoO'^'^ec^H*-ti-(r>,c^CMM^H 
CM Oi-^r* o»-< coo t^osio lo'cocc »o»^«-rw M ^ M M n n S 

CM CO -^ '«*< -^ '"J' CC CO CM ^H CM i-t ^ ^ ^ ^ 



) CD CO I-* ^< f-H C^ e 



icOi-tO'-tiftwab-cowex) 



CM ■^ OS W5 CM -^ -^ . 

OOO'^00kO0iO>Tj<i0C0CDC ,.__ , ._ 

■^^»*C0t--»0r--OO'-"CM»-"CMOC000*0OiC00500C0*0-^C0'-«iC-^'^CM»-i 
iCOOiOOO'^CTit-^'^OCMOiOCOOOO^'-H.-H; 

^r^OCT)oa3t>-cow3'^ioCM*-ii-<^ ^ 



■<00OM''-tCMirtCOC0OSOCM'^00»-li— tOi-*OOt^OCM0St>-00e00ieMC^C0O 
5i-iTj<CMiOOcOCMt~*iOCOOO»nTt<OOCO-^OOOaO»000'*ft^t^OOCDOt--iO 
3'^CDOOWD'^t>.'^OOCMCOOcD'^u^CMCDCMOO»OCMOi^HCOOiOS-^CM'-Hi-( 



5 '-< O CO CO CM U5 CM »-( r>- ■^ O CO OS CM '—' »« CO CM CM *-< fH »-H CO *-( 



CM -* O CO CO" 



»-i CM CO CM CM CM CM ^ »-4 i-h 



5COOSCOt^CO-HCM'-H 



CMlOOsOO'«*'CM005'--OOCMO>1-^COOS'-^000»OCMO^*CMOCOOO^-COOOOOeO^«. 

_-.—. — ^ — . — — ... ^. ^ .. " — ~3'^Ot^C^CMCM^J«»r303'<*«^H00CO^'Q0 

.»OOa'-"OcO'-«OS^'00»CiOOicD'^C^ 



30cDOOiOOOCMCOt^-^OaOCO^'CDTrOOO"^Ot^C^CMCM^J«»r303'<*«^HOOCO^'QO 



cor-*i— ioat^oooo^ioooooco»ob»"^^CMi 



COCMf-Ht^iCOOOO^-H"^* 



»iO00t— 1— iC0»-H03<«C0iC'" 



C<»00'-»OSCMCMOO»CCOCM»-HOCMt*cOcOCM'-<»-H 
CM'^»0C0CMOt^»0'«»'C0'^CM*-H 



.-^Tj* CM^-i 



M'OOOSQOOS005COOSOOCOOOCOiCCM-«*'0-«J<OOCMCMCMOSeOOS'-ii-(0>OOOOSaB^HCM 
C000O5T-iC0»C'<*'t^^*'CM00CM*-"CMC0OOCMi000I^C0t*C0'-l0iCDl0C0C000t^O>O 
CMi0O>O5CM^Oc0O»C00C0O>^HOCMC0CMOC0t^Tj'C0OCMC0t>-C0t^00t^^it^l0 

00l0OCM'-HCOCDlOC0CMC0lC'^C0cOOC0OiCM00C0'-"0500t^'<*<00Oi'^CMi-H'-« 
OOOCOt^iOOOiOt-^COiCOaOOCDcDQO^CMCM'-Hi-Hi-H CMi-H 



.COCD-^CMOu^CMOSt^OSTTCMi-Hi-l 



i-*CMCMCMCMCqi-ti-l 



-2 S 



rs5 



OOCMt*»n»ft'^CO'^0>u:iCDOCO^POit-»f— tt*OSW3'^00lOlOb-.»-H<OO0>O»Ot^»0t>- 
CO^»-<CDOOOCOCMOOOCMTPOSt>»CM^iCCMiOO-^COiOOOr>-CMr^QOcOCMI~*M't^eD 
OCMlCCD01C30»-HCM»Ct^^rCMt>-t-COOOOCOOOOCDCOOOt^»-<U50»ftCOOCMOO»OCO 

■^CM'-it^'Tf^CMOOCOCOO Oo'oo'co 00 lO '^'"o i— t lO CO Oi OO CO lO OS o'co'cD CO CM*"-! 
^H -^ CO CM CO f-H O O "«*< QO CM »-i OO O O »0 CO CM *-1 --• r-t ^^ 

'^OOOSOOCO-^f-HOOO'^COCO^iFH^H 



O CO 

if 






.c^ L*-* 



^HC^coTTioOiOOOOOpooe 

— gggaaggggp 

aci>raF^3c^inK3in3.o33333^J^j 



T3 a 



e-g a fe b^o o 



3 9 3-S §-a a-a-S-o-a-o a a a a 

>0S_a7ggBCg333333333333333 
CO -^ »o O »0 O O O O O O O 



•-'C-icO'^»c«or^ooo>o»-^c^co^ko:or^oooio^^c4eo*it<iotot^oooao*-«c^eo^ 

t-i^H»-«i-<^Hi-ir-<»-»»-«i-<cl'MiMC^C'»C^CICIC^dCOCOCOCOCO 



STATISTICS OF INCOME FOR 1944, PART 1 



135 



lOOt-OOOiO-HfMeC^iOCDt^OO 


05 


»0»« «D W5IOIO 


to 


lO 


>o 


OS 


CO CO CO CO CO ^ 'T ^ ^< ^^ ^^ ^ ^ ^ 




c^ 












<M «-M iC CO 00 -^ ■* • 1 




;«;«« 








CO 


^r^c^(N^^ I., lilt 


o 


CJo o:. 


1/5 


to 


to 


o 


C^ ) . 1 . 1 . 1 


o" 


•a-ooe^ 




OS 


°°. 






o 


to oo'oo"^,,^^^^ 


o" 


o" 


lO 


to 




en 










us 










n" 


o 




t^ (O ^ lO Tl* -H 1-1 1 . t 1 ) . . 


e<i 


•*too 


N 


J* 


e» 


(M 


•^ 1-H 1 1 t I r 1 . 


M 




■<Si 










00 


C^ 05t0 




*-* 


•o 


to 




■♦ 


» PJ » g^g^cT^ 


to" 


»o 


OS 
CO 


— " 










•* 


■^ 




a>-^0<N»0<0 I^^ . . I . r 


N 


Tf.* C»-<J< 05 


~ 


■«• 


oo 


to 


(O^i-t 1 ..I.I 


00 


to toi-- in en 


00 


to 




CO 




o» 


C^iO ooo oo 


o_ 


CO 


to 






^H 


r-^nm^ ^ 


e<r 


n 


os" 


n 




OS 




to 


ta 




(M 




00 






OS 


OS 




^C0C<IW5O»0C0^M^ ! ! I I 


tf> 


m^mr^M-* 


„ 


to 


^^ 


to 


OSCO ^ 111! 




Oi .-H ..r OS CO w3 


CO 


■* 


to 


00 




o> 


t^ OiiMOOtOO 








e^ 




m" 


^^lami^n 


to" 


o" 


os" 


^ 




t~ 


^ — ■w » ., < 


t~- 


•o 


00 


to 




CO 


S r-l 5 S O 


'-f 


"5 


•<»< 






N 






im" 


c^ 




CD b- CO i-" C^ lO OS -to O "H T-. r . i 


00 


O-*M«O00 


00 


to 


o 


to 


-H t* ^ t^ ?0 M CO r-l ,-. i . . 




05r^»c toi^ en 








OS 


r^c<i^ ' ' ' 


«o 




« 


c^ 


CO 


00 




co" 


oTo'^o'co--" 


_" 


00 


^ 


to 






U3 O *-" CO '^ i-» 


CO 


■^ 








o 


co-^ 


°°- 


00__ 


to 


c» 




^ 


N* 


cq" 


CO* 


co" 


















CO c^ cfl o t^ t^ en ^ t^ CO ^-t ' ' t 


to 




00 


•* 


t^ 


t^ 


« t© OJ — O *rt M' C^ i-i 1 ' > 


W5 


CnoicOrt C^-H 


o 


to 


00 






05 


05 to -<»• OS CS 05 








t^ 


»— r II! 


00* 


o'to— "coo't-" 


._" 


o" 


^ 


lo" 






00 00 00-*c^(M 






o 


t» 




cc 


t>..<5 


o 


°°. 


^ 






o" 


c^ 


CO 


CO 


co" 












c^ 






CO CO 05 CO t>- t^ CO 00 CO <M '-I ' ' ' 


^ 


^i«i«ifi>Ot~ 


CO 


o 


^ 


oa 


<M 'ef CO OO t-* CO Tf i-H T-. . . . 


o 


1-1 OS CO CO CO OS 


o 


o 




lO 






lO t^ 00 CO ■"»< lO 


"I 




to 


« 




to 


t>- OS 00 to to l^ 


to" 


CO* 


OS 


co" 




en 


tOOOt^CO-H-H 


o 


o 








to 






oo 


^ 


CO 




■*** 


M 


co" 


f^ 


f,J" 




























o 




























3 














ca 














X 














ca 














*J 














3 














o 














a 














-T3 














a 














d 


b. 












^ 


o 






































tn 


"S 












»» 


(3 

ce 












TD 


8 












3 


o 












e 


"o 












O 










s 




a 


a 




s 




1 






s 

_g 




1 








bc 


i 




£ 


"" Ul' ' • 1 1 1 


1 




-3 


w 




"3 

3 


11 i i ; i : 
58 ; ; ; : : 


>• 




m 


T3 
OS 




T3 


1 




3 


3 






V n 1 ) I 1 






ca 






^ 


K-S , , , 






■§ 


I I I I I I I lo'do'o'o ! 


_g 


ndividual 
3ted gross 

,5 

rO.75-... 

erl 

1.25 
over 


3 




J5 


CQ 


:;;;;; ;gg§SSSj 




ea 






.a 




« 




'e 


^ 


3 

C3 


C3 
1 


"a 


•s 


-.<M(N«-9.0t--HJ.J.J.J.Jjo 


J 


"o 


a 


i 


fe fe fe te fe fe fe fe "O T3 T3 -O T3 T3 
3 3 3 3 3 3 3 3000000 


a 






.2 

o 


taxable i 
No adjui 
Under 0, 
0.5 unde 
0.75 und 
1 under 
1.25 and 


"3 
o 


•a 

a 

s 


3 

|i 


3 


oooooooogggggg 


e2 


H 


O 








a 






S ^ 








o 






d '" 


«3 






Z 






H 


H 


iotot~ooa>OrtMco-9<iotot~oo 


a> 


O i-H N PS ■<(■ lO 


to 


b- 


00 


OS 


cceowcoec*^^^^^^^^ 


•<i> 


lO US U5 U5 lO IQ 


w 


>o 


"> 


"> 



-J Ol 



136 



STATISTICS OF INCOME FOR 1944, PART 1 






— «05ai5or^t^ioc^»-"ascDooocDOccoicou5coTt4^00iioot^»ocO'-'»^ 



c^ioo^t^os^cooacc-^cci— lOio-^iOC^i-H. 












» '<*' O -^ C^ *-l ^H 



■5g-5S°£ 



c o 



OO Oi X) O ecO OiOOOO"*^ O O fat^-^ 05 '^i-* CO ^ -^ -^ ^ <^ C<i c^ ■^ 
C^-^cOQOOiOOlO'-'i-HOcOC^CO^HtCic^Cq'-H^H i-i 



s^ 



a >. 



.- .. .. „ .. — T^ -J(MiOeOOCO»-''*t<COiOOcO'^QO'*OOC^ICCOOC<l-" — " 

>O'-H0iOO'^CCQ5-H0SOt*0SO-^b*< 



ooooO'^or^'-»Oi»oc 



(M CO ■»*« CO CO C 



I C^ ^ ^ _ C^l 1-H1-I T-i 



:Oooot-*-^cocsicsi^H<-i^-t 



•Sgc 
Q - 



w5t>"'^Tr'^'^u5t-«.Tj40'^coc^Ocooooscot--.cooacsiiOi-i-^cOTf«-^oiOiOOOOst*c^-^ 

tOOOSiC'-tOCOC^lOCO'^GOOCRCOiOCO'-i'^OOOCO'-'t^C^C^CDt^CDC^^H.-l^H .-( 
iCCO-^I^Or-*CDCS-^*<»"-HOt>"OiOOOOOOOCOCOCOCSC^»-"CDC^^H^^ 

oo"»o*oo*c^~o"oo'o"coccm"'w5cs c<r^*c^*"^''T-r;; M ^ M ^ ^ ^ M 



C^C0l~^OOOO-H.-iT^t0t^C0C0t^i^'-<»OC0CCM«t^e00>0>C0CTi»0OOO'^O0i00C^ 
cDi— «COt^'-<MiC05C^OOiOO"5*COiOSOO<dOQOX)COiCiO'^^t^COOOC^W3C^^H 



rtT3 O 



M'C^t~-.Oi00oicoi: 



)coooc^^^«i>-oo'*iOTrcc)OOOcooooc^'-< 



00'— 't-^os'— 'i— tr— 00'— 'co'-Hc^ot^05C^c^OicociiO'«*'coc^i>-c^f— I 



Ot>-05u^O'<*<C«00Tfi 



» kO Oi <M C^ -^ 1-1 » 



^U0CDcD4OC0OO00OiO5»-'W^^»— ' 



o 3*0. 



CDOSCOiOOC^05U^t~^»rtOt^»-ICD'-<COC^fO'-<»-<CO 

— SrxOO-^eOOTpO'— t»OtO(M-*J<COr^" — 

JOS-^-^QOOO-^OCO'^'-'iOI-^C^O 



O'-^OO-^eOO'TpO'— t»OtO(M-*J<cor^iC'— 'OOSi— iOit~*COCOC 



)CDCOCDb»»COd'^eOOOCOi 



ico^Hc^-ffiiocococor^? 



iC'-«050i»OCOOW3^W3'^50'^OOC^COO^-'00»ft 



5C0'-^CSHO'^00<d0-^C0CqOCC'^CS»-l 



■^40t-'-<^ooco^^oO'— 'cooot^coco»-tc^»0'-<on«r- — - 

WNCOCOCOCCPOWC^IC^-^C^^H^H 



if 



la 



-u o 
.9 " 



, U3 ^ 40 lO 



gU5« 
1—1 c 

a S; aT3 o J; a-a n S;-o J;- 

3^3 3 g 3^3 3 g 3-0 q t3 H-dX!-T3-0-a a a 

n Ou^ -• ^ a,n -> ^ a ^ a -^ a a a a a : 

-; 3c^iol^ 3(Miot^ 3irt 3»o 3 3 3 O 3^ 



"5 



J T3 -a -a -a -T3 13 -o -a -a -a T3 T3 -a -a -o a q 
. . ^aqqqqqqqqqqaqqas^ 
00333333333333333 Sqo 

<r aO to t^ 00 Oi 1-1 ^^ 



»-'MC0'^»O«Ot^000>O^^C^C0'^>0e0r*000»O^HC^C*3^l0<0t>"000»O'^CflC0'^»0<0 

««.-ii-irti-inirt»-irte^e-)Mc^e->c^e-»c<c<«Mmcoc<3co«co 



STATISTICS OF INCOME FOR 1944, PART I 



137 



O I-* C^ CC^U^ CD 



C^ O C<l i-< CO ^H 

o-* c^oooo 
oo lo CO «:• '-' o 

^CD o cc c^ c^ 



COC^ OiCOC^' 



Tt< OSCOOO'-" 
»C 1-1 C<l t* '-I 

i-To ■^ ifti ■^ 

COW3 Wt-" »-t 



CO t^ b- »0 ffO 



40 C^ CC CO CO 



0&»0 CD 1-^00 






W3 CD-H (NiO 



ceo OOCO W5 

CO ^ CC OO CD 

lO cor^coc^ 



OC^ W ^H^H 






*-t 0>0>uD c^ 



u5^ooiooic<ioocqcDC^co*-i 

CDiOi— 'lOW^CDCOi-H 



CO CO CO ^ » 



lO O 00 CO 03 c^ 
O CI c^ *c o *«< 
OS ^O CD (M CO O 

OS CD iC C^ CO Oi 
rH C^ OO (Mf-H 



o oo oo 

K O O O CD O 



3 o 



3 2 



o o o o o X ^*c 
icooo»o^- ^ 



3 rs M 



3 "O TJ "^ -13 "O T3 



'U "U "O T3 T3 "O ! 

a □ a a a a ' 



^ 3 3 :3 

SOOO _ - ^ 
»0 O O O W3 "-i. - - _ - . 

C«C^CO^<iLOt>-»-'T-HC^lCO'<'»« 



3 oo OOO 
-JOOOOO 
O kO O O o o 



13 



•r?'5 



iO) 



C« 



fl 


"o 






_g 


i 



^ 'S 



go «T3 ,_TS _ 

S "-a ^''O go 



H O 






3 S3 



"QOOiO'^eflCO'^iOCOt^OO 



0»-< weo'^io CO 



C' CO CO ^ -^ "^ ■^ -^ ^ ^ ^ ■^ ^ »£3 iC 1/3 lO »fl ^^^ lO lO O lO 



138 



STATISTICS OF INCOME FOR 1944, PART 1 






S^b»kO»-HOC^CDC0CCC^0iCDt*O3^C0'-'»OC0C0OCC»-HO5O500O500OW3 






» e^ r>- '^ w c<ii-H 



SOCCOO'^'^OOOC^OSO'^OiCO'^WOO-^OeOi-iCSCniOCgiOi-r'^'-H'^C^O* 






t^CCOSCDiOOOC^GOCC^OeoeoOs03COOOCOOOC^OS(D 






t^eooocooc^wsoaoscoO'^t^Otoccc^ 



- OO -^ 05 OO OS CO c 



JCOcO'^CDOSCCOS'^iOQO'— <iOiC00«OCCO>O5 



"COOO'itf'oioooot^'^cooocOTfoO'-HC^iocDOicoO'^T-aiO^'eocDiot-^r^o 



^Hi-i-fj«4r5^t>-'^oo»j^O»cr^Ooooot^(Mt^t-<'«»<icoo«o-^- 



■^ OS ^< Osoo eo 



>i«^<OeD0i'^»-<cDC0C0e00sC<l0siC>ftc0O0iO5'^00^^t~»t^i— iiCOi*OeOC^ 

)oo'-«c*^ccccco^'^coeccotoot^t*Oi>-'©'^coccc>ic^oo-^c^co-H 



*-H^-icsic<ic^c^c^c^c^c^-^eoc^c^c^»-"'r-i 



02 



•^-t^OS'-'00»ftC^COTt<ffCiCMr-"t^OQOOO'-"aJ»OCDCOCOOit^01iOO^<^'^000 

^C^t>-t>-'«tf<eO»-<CCi'-H^O^CSt^*-'^-HCO»«C^OOiCOPOOiCO»OOS»-<OcDCON»^ 
t*kOCDt-I^iO*OC^OOCO»CO>C^'— '':DO>eCOO?0'^CCeO(Ni-HCOCC'-HC^I^H 
cD^OiOOO00<»»«C000W5«D05t^C^'~< 

MiU5b*COC<J*Ot>-»-H'd-(CO^HW3»fti-H<:0"^OS0005'<*<^ift'^CDCOC^<Or--05t^^OO 
CT)CC0i'<»*00'^0ie0(Mt^cD-HCOt^c0'^ONI>-»0C0i-'*«00-^eC'-<C^CDO0iC0^H 

Cc'cC tCoO ^H^HC0C0T»<eC'^^^'^O'^00i0'^CCC<lC^C<J^HT-iW3C0<NCl^H 






"-a '^ > B "S e o a 



»-l C^ 00 -^ -^ W3 CO t^ t^ CD C<1 O OO CO 00 W5 CO (M »-< ^H ^H ^H C<l *-l i-t ♦-< 



(U-5. £'S fc eg 
^'O a»_.5 o 



05':OC^l^OOO'^t^»CO'MCOt^OOOOCMt^-^Oir*iCiOt-*OiecO^HCOCCOO'*050 
^-iO>OCC'-HC0':DC300Ol^H^»0^0iO00iCiCO00t--CCO0ie0l>0lC0^t^l0C0 

cDt>-t^(Mi-iT-i'^-^t>-cow5T-Heooc^t^^Haiooi>.io-^cceoo»ccccci-H^i 

CO ^"cO COM Po'wC^ ^ ^"oi"^ ^ M W Ti T-H « S « S S »-" 



w30to^Hio^Ht*'«ooeO'' 



CI o S'- ^ a 
«\. 2: fc « H 

Q • CO 



b*C00sOt-*C0'<*'t»cDOi:D-*t«C0u:3C0cDO* 



■ <ii:5ir3Oi!:OCD00^-<'«*<cDOiC0O00Oai 

SCOr- i.-tC^iO»COOiCOOi»OOS^CDO 

• ■^^W3»— 'OOiOCO'— •O5CO00'— <(NCDCOC^»— <T-i 



OO 05 -H -^J* -H O '-^ O (M OS Oi O ■^ ■^ t _ , . _, _ ._ 

lO t* OO t* t* 0»C kO ^ CO CO U5 ^ CO »0 ** CO M Ca T— 1 ^H »-H 1-H CO ^H i-H i-H 



=2 



■21 



:co 



^HMc*5'tf'»00"^0000000 



c^icO'^^ocor-ooos 



?«a 



„ _ _ IC ^ »o »o 

OJl-OJC^aJt-^COt-'^t-CDh-QOOi^^^^^^^^^^^^^^^ 

H^ S S S^ 9 S^ S^ 53 S S 5 S -S -a -a -a -o -o -o tj t3 tj t3 xi t3 t3 
=> S 3-a =" S ^Tj Ot3 g-a-a-o-g-a gooagaggoqgggd 
u»^inau?^u5o3g3aoartci333a3333339333 



jOO'H.-«»-^»-tMlMC^(MCOCO-^'*UDCOt^OOOS^ 



icqco 



OOQ 
■^ lO CD 



oo 



t»00 



— iMc<5'«t"«>cot~ooc»0'-cNc<5;*u5cot~oo»OrJ£jaS;!5SS&SSSSSJS 

*— tf-H<— li-Ht-4*-H*-4t-H*-ti-HC^C^O]C4CI01C^C4C>lC>]C'?COCOCO 



STATISTICS OF INCOME FOR 1944, PART 1 



139 



■^ift«ot*ooa»0'-'e^eo^**ift<ot*oo 


OS 


O — NCO-floO 


to 


t^ 


°2 


■5 




?5»M««e<5-*'»i<'«f>r'»"«"»-<f* 




lO lO >0 Ud u^ U3 


■o 


»o 


us 


to 




O ^-^ OC<IO-H Ifl oaO^H l»-l l^H 


00 


l« — » OS»OM«iO 


OS 


t^ 


Tr 


to 




S S mto CO pj •-• -H . 1 


CO 








■^ 










oi-H t^ toeq *o 


CO 


^^ 


"^ 


c^ 






(..^ 


»-«"i« »« to CO ■**' 


t,^ 


^ 


h-" 


t^ 








cn-^— < .» * -w 


to 






o 






00 




N 


-■ 


o 






OSO»ft -^O W5M-*C^ N*-t <Ot-( c^ . 


00 


!c<l(M Ost^Ol 


S" 


f. 


OS 


00 




5? "S o> oi -H CO •<><•«• lo m — ■ 






(N 


*o 








«c3miomiN«— 1 


00 


■ — ■* «<!_•* CO_ 


f^ 


•o 


o_^ 


"*. 




rS^l-^ > 


«" 


1 t~"-<"ioo"to" 


o" 


c^ 


00* 


to" 






o 


■t^ — «t^"5 


CO 




»o 


t^ 






o 


■ toco« 


CO 


<^^ 


00 


CO 






o" 




,_,*• 


^ 


OS 


._,** 












'"' 








coe^ooOTjimooi — t^iM^iMec-H 


m 


CO 010JCO-"CO 


oo 


CO 


o 


CO 




oSSoc<ioi-»T>'a5«-H 




CO o 2 CO M r— 


S' 


o 


lO 


)Z 




S-<C0tOC<5C^-H^ 


t^ 


CO ooo cocq CO 


c^ 


o 


'"' 


oo 




^*V^' 


im" 


•«<'"*l«C<>"oO*-S<' 


oT 


c^ 


c» 


o^ 








ClOOOCO'-HC^ 


00 


« 


o 








o 








t-- 


— • 






•w 






" 


CO 


"' 




lOrttOOOC^f-i-*0->J>SOM-H'-C'-l 


^ 


■* o o ■<»<•«»• to 


CO 


o 


N 


00 




<»r»i — IOt^00O>C»-<J>M 


o 


to cq to -H 00 ■<>> 


OS 






t>- 




oSoo«-H« 


to 


05 *0 O 'tj' to t^ 




o 


to 


" 




^"c^ 


e<r 


tor>-co toco w5 


co" 


to" 


oT 


to 








C^ OSQ0(N OOIO 


r- 




■<»< 


to 






CO 


told—' 


•o 


OS 




to 






^ 


c^ 


CO 


o" 


Os" 


.-) 






CO 






TT 


CO 






oj « t~ OS •<}< o) 00 o t^ m '^ 1—1 '— 1 


CO 


C^^H 05U5 O 


CO 


to 


"77 


OS 




VO.»0'*N« -H . 1 


o 


tot^co t^ t^ 






o 






S«« ; ; 




— cor^'")" N 


■o 


OS 


—l^ 


0^ 




' t 


to" 


usioiN^'fr— r 


to" 


eq" 


t--" 


to" 




I ; 




, , , , c^» 


»— ' 


s 


00 


to 






M 


•9 VS N M W 










to— 1OU500 t0050-HO>l«« i»H 1 


b- 


tOi 05 05'* 00 


OS 


to 


n^s. 




00 00 CO t~ eo m t^ 00 CO — 1 ■ ■ 


co 


I-HOIMU2 05 




■^ 


in OS 




K OO W (M rt -1 1 1 


00 


ICO — ir>OM< 


to 


CO 


o^c^ 




« I 1 


cT 


! to"oo"-«<"eo"in 




to 


OS to 






cq 


';; n n n n 




O) 


00 CO 






'^ 






'^ 








00 -^ **< ^- 00 -^ CC CO C<l — 1 


to 


-hOOOOJ ■* 


•»< 


o 


s 


oo 




(MON'H 


o 


r^r^co t^ to 






oo 


IM 








rt (MI^US N 


to 


—•^ 


to 


"^ 






c» 


anc^r^^-^ 


oo" 


oo" 


to" 


N 




i i i i 


■<»< 






00 








oeoo-<j<io-*o-«ioe<ito-»i<«<M 


CO 


ICO to IC 00 CO 


lO 


00 


■>«< 


s; 




lO to t^ «0 -WH lO lO N rt 1 




lO tO^H to OS 








00 




Kr-iON — -H 


•^ 


c O 00 — ■ (M •O' 


(M 


t>. 


co_ 


co^ 




,_,* 1 


o" 


ico"to"oo"os— " 


oT 


OS 


oo" 


.-T 






to 


iiO-^ — .» —I 


CO 


OS 
















« 


OS 


CO 






'^ 






^ 






s 




















i 






, 


a 




-K 




















1 






1 


3 




a. 




1 






1 


a 




a 












a 
















•^ 




OS 












a 




n 












o 








] 






I 


a 




J 




J 






; 


"2 




"S 




; 






I 


a 


s 






I 






1 


§ 


>■ 
o 


'1 




















i 






; 


u 




CS 
















*2 
















C3 




, 






, 


T3 


Q 


13 




1 






> 


a 

3 


ta 


>-[ 




, 






, 


«« 


.2 




















' 






' 


a 


o 


» 




i 




i 


! 


o 
a 


i 


2 














o 










3 






a 


a 




a 






1 


g 


.s 




5 

t 




ki 








M 




"J : M ; ; 


3 


; 


"2 


& 


dp 

.2 




"a 

3 


liilNi 


1 


1 


.2 
.1 


1 

3 


oo 
i 


1 1 1 1 1 1 I 1 lo'oo'o'o ' 


■3 

.S 


taxable individual re 
No adjusted gross in 

Under 0.5 

0.5 under 0.75 

0.75 under 1 

1 under 1.25 

1.25 and over 


i 


; 


03 


•f 


OS 


100... 

150.. 

200.. 

250.. 

300.. 

400.. 

500.. 
•750.. 
• 1,000. 
er 1,50 
er 2,00 
er 3.00 
er 4,00 
er 5,00 

over.. 




IS 






^ 










1 


•1 


6. 


3 


1 

o 


■rt 


o. 

i 


s 

"a 
o 


'o 


a 


.1 


L-SSfcfeojQjBaj « "3 '^ "2 "S "5 "5 

S-a-o-o-a-S-Sxj-o S S S S S 9 
•a a a a aacaa33333« 

033333333000000 


a 
"a 
"o 




5 


1 


ogg§Sg§§g§S§o§§ 


H 


H 


a 


1 




a 

1 


0»TH— IIMe^cO->J<iOt^— 1— 1(MCO-*0 












a 








lu »< 








o 






a 


C9 








Z 






H 


H 


£ 


•«<i«to«^oo0)0—ie<ico->t>u5tot~oo 

COCOCOCOCCCO^^'^''^'^^*^*'^*'^ 


05 


O —i M CO •>»■ lO 
to IC U3 k/S LO LO 


to 




00 
to 


s 





140 



STATISTICS OF INCOME FOR 1944, PART 1 



^-tWCC^iOCDt^00050'-^C^C*3Tt<Wi<Dt~*OOCsO«-HC^«Tt<USCOI>.OOOSO»-^C*ICO^ 

,-(»-(*-(i-i.-t^-(,-iF-i^.^CNic^c^c^csc^c^c<icsc^POCQe»3eoco 












" i S 2i-- S 



ca.-S 



to gja » 



-a ■'^ 






•><J«lCOO<MC00000i0'-<C0O«0lC^OC<lCqOC^C0urDC0C*5C0^0Si-H»-i'^Ot>-0»t^ 
COO<OOacOt~*eOOCCCC00500000i-HTt*05eO'^-^-^Oi-^OOOCOC^'^00500> 






cccocoOTt^-^ioc^Joot^oOf-toooocooo-^r^-^e^coc^cDcOf-toot^Oifl^oocfloo 



r^(MiOf-4cO'-Haooooio05U5'<t*Oio;o^ocot^-Tt<cO' 



«t^cccooeoooc^oo< 



05 t^ W ■«*i C>1 O CO C^To to «0 Oi O C<l -^J* CO CO CO N cTfM Oi <M 0*05 lO CO -t* CO CO t^-** -^ »-i 
eOCOC<lC^IC<»iOkrDCOCOCOCOCOI>.t>-»0000»0'^'^CO'-"i-f-^ .-c 



C0C0'*'-tC0<MC0l>-000i00C^0iOC0i0i0-He<ie0C000'^C000-^CCOSC0OOC005i-( 
■^rJ<COQOC^»^'^05r^Cq'*OJ050MCD>:J'COiCOO^^iO'--'050ilOOiCOCO-*COOi|-^00 

oot^coiO"*'«t<'-H^c^r-cooiCooocDOioor*ocO'^ooooit^cocoeoo*ococ^ 

CS<M"^CO^t-*COt^'-tOiOl^OOOii— fOSCOCDi-tC^t^CO'— ir-(J5 S « « •» •-* 

^ ^ ^ V ^ »-<c^icqeoM-*'^'^"^"<J^oococo(MC^^ ^ ^ ^ 



1— it^b-OCO^tCOCOt^"— (C^CDCOt--'— <C^W5r-0SC0-^t-*OS00i0C<)OO»0OC^^HC0C^ 
OTpTt*COCO<-HC^cOiO'*C^iOCOcOCOGOC^I>.t^t^COOiO^O'^^'«i<'-tOOOCSjr*t>-M 
lOCOC^COWtiiCr^CO'MOO'^CDCOOOOOii— iC0i0C0C0C0i-H-HQ0O»0«-HC0C0O'<*«C0»-^ 

t^ »0 C^ 00 CO 00 in C^ CO a-' ^ '^ CO CO t-^ ^ iTi ■^ T^ C^ t^ OO »0 CO C^r-T*-! »-l W r-t 

00OO'-HOt^COG0CDI>.r-»00»O»OC^00i0W50>iCr-( 



<^^ t-H<N C 



IC^C^CSHM(M(NC^(NCO(M'-l 



^ 



CDi-iCOlOC0iOCR'^C0t^OSC0C000O00e000-Ht^C^00Tt*C0C0t-*O-H?Di0W00iOC^ 
b»-***05^-^C^OOOiOiOC<l'-H05CNOOascoOO"^Tt<OiC^OOCO-<*<C^»Ort'r^O-^0»0 

0'--'^»ccc^Tt'lOt^'^TJ^oooioooiooot^Oicoc<Il>.05lOCOlOcocol^^cDcolOOscoo 

s'cO CO -^i-rirtt^r^C^l O CD CD -^ CO (M »0 CI (M f— 



•O'*J*0iCqC0i005(MC0C0^^TfC 

.-i,-iTf<CDt>.C300iOOO^^O0iiO^t 



^ iC <N ^H i-H 1-1 



COtOO'— •(N(Mt^'^OCDOO'-H»-H-<^CDt~-COCOt-*'— I'-HiCCOCOTpt^COOiOlCOOiiOO 

OOOC^OiOiOOOiiO— <C^i005iMOOiOO»OiOOs0500CDiOOOCDCOiCiO'*'*t-COOO 
OOOOOC^OOi— la500C^OOOieO^-"^C^COOOC^^"T*^TJ^t>.OOTt^lO■^COOOOOOOOM 

W C^ '^ O '— I CO C^ CO oTi-r^b-TcO ^CO i-T C^To t^ OiiMtMOiCOOSiOM'COCqt^-C^lT-f 



)t-05i— toco»oooO'^c^co'^c^"^': 



CSTj<»040CDOCNJCDc0C0OC0OO000i0i«-Hi0Tt<'-H 
Cq M C^ (N C^ C^TiM <M CS T-HM T-i --H 



5 CVJ (M Tfl l-ll-l 



OOUtt^^'— 'COOTf<OOC^»/M35»OCO»OTj<r>-i— «00i— (OOI^COOO»OOiOC^OSOiOOiOCOC^CO 
OOir-i"^Tf»OOOC^cD'-:J«CD'—<OCOOOi»Ol^cDI^O «""■■'''"'"■*■* "'""'^'^^^ 
OOOi^i-i-^(MCOCOCOO'— •C^'^05t^05C^a5Tf<(MCOO» 



Si— •OCOOOi»OI^CDI^OCD»Oi003COCOCOTt<0005^H.-H 

. .. — .. .oicDcoot^Oi»-Hr*osir5^ 

t^CDCOOGOiOr>-C^"^CDOOt-»OOOCDOi'— iC^OO'-4COOiOMOC^e^Tt4f-HC>»OiOO^ 
Of-H-Hir^kOi— Ib^i— i-Tt^OlfO'^OO-^CDCOOC^eOQO'^OCOTfCOC^C^f— i-H"^»-H.-Hr-l 
•^COt~*t^I^'^CO^H.-HOOOOiO»OCJI>'U5*OOOCDC^'— • 

c^c^jcoeocococ^c^c^weocq-H 



"^ « ■* -T^ J .oV; '-: cKi o oj "^ M 

OOOOO ^^C<l ^^H j_^c>^ ^IM ^Utj-^IOIO 



f3T3 



^5 



-a . -o 
_ _ , - - a fe a-- „ 
a a a a a a-g a a a- 

•o 9 "^ 



J (Ml; 



ico 



■^ T3 "^ *tm3 a 
a a a a a 
d 3 a a a 



13- 



. CO t* 00 Oi i-H 



I-— iC^CO'^»00»COOO 



V O) 



O <U 03 OJ (U -13 -a t3 -73 -O TS 13 T3 T3 "U 

T3T3T3T3n3 aqaoaqqaqg 
„, ,^ „ Haaaa33d3333333 

^^CJCO-^WSI- 3ci«Ol- 3c^«Ot- 3.q 3iO 3 3 3 3 =^0'-«(NCO^"^0«500 

oooooO'-''--''-''-^cqc^ic^iciffofo-^'^"OcDt--oooi.-H.-Hf-Hr-t.-Hi-Hc^cv)eo*** 



--^c-»co'*»0'«t^ooo>o-HNM-<**w3eor^ooOJp»:j^eos;>ceDt^QOOso^Neo2^ 

.— (^Hi-H^-(i-Hi-Hi-H^Hi-H*-HC»^WWC>JC<IC*C^C<IC^C^COCOCOCOC0 



STATISTICS OF INCOME FOR 1944, PART 1 



141 






t^t»03000^'-'»-» 



iO QO 1-t ,-( CO (N 1-1 



OS IC CO ■-< 1— « c 



00 ■* OO t^ CO CO r-t 



CO OO !>■ -^ M t- C^J 



«0 OO ■^ »0 "^ !>- tH 



O O ■<*< O OS CO iM 



t>--^»-l<XJCO^HCO'-iOOCO'* 

C0C05O'^COW3I>.Tt*C^i-< 

Cq CO t^ CO CN| tP 



tOOOOC 

. . . . o »o o ^o o c 

00000-H<MC^CO' 



I _• '^ Vw* >_^ ^—^ 'v^ l^^ i—' ^ 

lO^OO^OOOOiO^ 



ooooo 

,00000 



fc fe ® 
13 -o -t) -a -a -T3 



aj-a-rs-a-aTS-o-a-o^gSSSS -J 






fl g p 3 3 3 
oooo 

"■ »00 WD 



3 3 3 3 ^^w^w 
OOOOOOwSoio 



^OOOOOO 



C0Tj*lOt^1-H 



1/5 (O t>- 00 OS o ^H c^ CO -^ »c CO ^* oo OS o -H cq CO -* 

CO CQ CO CO CO ^ ^ ^ ■^ ^ ^ ^ ■^ ^ ^ »0 *0 "3 U3 »0 



142 



STATISTICS OF INCOME FOR 1944, PART 1 



♦-tMC0'<*l0'»t^0005O'-<C^C0'^W3C0t*Q005O-He^C0'^"5t0t>-000sO^HC<l 









■o 1, S 9 o 
•^ § fel l|.2 



.•2-d1 



r2T3 S - O 

(5 "'-g'S 



'S s « g I 



<-«t^«3COOOC^C^^CDr-«W5r*0050000t^»0"Tf00005C^«-<«0«DC»OOCO'-«Ot^ 



M-^OC^CXOOSt^^CCOC^C^IC^-H-HC^^H^Hi-ii-ii-ii-c; 



O CO C^ -^ ^ — ' . 



. - , _, . _ _ _ ^ __ _ 3 OO CC CO O CO O <C> CO Tti 03 O CO CO -tt^ CO 
CO<:OCOI>-iOCl"^'-iOOCO»0'*cfi'QOOOO'Tt<OS^'«iOi000005'^-HOOOOOOO 

CO ** OO C^ C^ <— I 05 <— t 00 t^ 05 OS t-^ iC ^ CO CD "^ "ft* CD -^ CO C^ C^ »-< r- 1 t-H 1— ( CO »-i «-< 

03oooscD"^r-«coco»-<»-i^ ^ ^ _ _, _ ^ «, _ 



COiOCO-*'— lCO»OCOCD-^OOOCOCDOOiCO»— 'C^-^OCOaiOO»-<'-H»-HCOt>-^H01t^ 
C^CDCO»OCDC30CDOOiOGOC<»CS|0500000CS'^0^-CaC^M<COOO'-H*-(-^OSiOU5C^ 

0SC^CDO'-<00t^t^00C0CDOOsC0l>-C0t^'-<t*0i00»-HOOCO00CDC0C0CSW5"^ 



«©W5C^eOCO"5CO»CtO'*COWC^C'i04C^C<IC^^HC<l» 



,C<|i-H^?5 (o 



0it^^'«J<Tt<'<t<C0O»-<t^C^C0^HCDOC^C<JC000CDC0^05C000iCiCi0iOC0C0^ 
COcDO>iCO'-«COTfCDOC^CDiCC^)-^iO'*'-*C^«OCOW«— «Oe0OiC000iO'-<C0M 
»Ot*'^CDrHOTt<C^O'<*<TfC^GOCDOSCOOCOOO-^'— <OSC^-<1<Oi':D'^C^OCOCO 

5COOi«DOit-*t^C-J'' 

^ooo^-»oocD■^c 



ii0C0C0C0f000CDO>»-HC^CDiCt^0^.-HU0-iJ<O>OOiO'— <OCO^<Mt>-t~*CO^OCO 
^(JtiOt^OOO-— <»— i,-(OCOt-*OCD'— lOOCOC^C^'^O^^'-'iClOCOOOsOOlDC^^ 



OCDI>>CSCOOOC^OOCDOOOOO(NC 



iCDi-Hu:5000iO-^COC^'-«'-<»0(N»-> 



ior^iMr*'«**cocO' 



t^t^i--iCOC^W5W300SM<'*^l^'»<0"«*<COWOCOC001«Dt^COOSC^U5»-<'Tt<cD'<it' 
O'-'t^0i>t<O'^00»-H*HOC0C^*OC0'^00OOse0»OC0'— iM^OOOCO^Ht^tNC^CC) 
»— «COCOOOOOC^O»-*OW5l>-?DC^'^'^'-i*OI>-030000000CDCOCOC^C^-HCDC^^H 



CO<N<Mf-Hi-i^ ^ ^ ^^^^ 



CDOOC^C^OSCOOOiCW^O'-HiOCOt^O^-HCOOSiOOOOlOCOOOC^UOOOJeOlMiCOi 
iOiOOOOCOiO»-i*-iOiO>-<'^CO»-»CD'^<-HOC^*OW3CDC^C^COQOCDC^r-Oii-H.-< 
C^Ot»C^'«**CDiCCSTt<'-Ht^0i050ii— llDCOO^■*OCO«-^C^^C^^DCOeOlO'-t■^00*0 

00 ^Hi>. ot^ co*c cDc^ ^c^i i-H'Tt<0"*<^r^cocDcDoo'Tt< o 00 cDiO '^jTco CO o uiTco 

CO CO lO CO 50 05 OO (M OS t^ lO -^ CO CO <M CO 04 W 1-1 CVJ F-t .-H i-H ^ 

^H«OC0CNIl-tWr-li-l 



W CO ^ *c t^ , 

ooooo" 



»-« -C^ .c* .uo^wjio 



.-iMCO'^»COiOO 



- 5;; a P C3 a fl J-^ 3 

„»— 'ooooo o^H^*-5i-3c^c^cic^coco"«*''^"5cor^oooj 



^ S ^ S^ S ^^ ^^ « fe fe fc fc T3 -TS -u -a -a -u na T3 

OCO^wSt^ 3W»0^- Sdiot^ OiO 3»0 3 S 3 3 ^^^.^g^^ujQuj 



■-HC*)C0^»OcO('-00O»O'-'C')C0^*CCDt^00OSO^HC^C0^»O«0r^00OlO'HC5 

,^^^H«-<f-t^^^Hi-i^^^Hc^c^c4csic^e^csc4C4dcococo 



STATISTICS OF INCOME FOR 1944, PART 1 



143 















■<OO00O0500'^«0i-ii-tO5C0^ 



iC t^-^C^C^' 



sO'-*Oieot^co«-Hec' 






t^ CO N ^^ ^ ^ ^ 



00«0-HiOt^CDOOTt<^**OCDCDCO'*»<»-» 



ooooo 
' o o o o o 

^lOOOOO I 

. . ._)iCOiOOOOiO ^^ CN c^J -v w^ , 



s o r* C30 Oi i-H 



t XJ T3 'O '^ "U "^ 



; -O T3 -O -O -O 13 -O - 



Jdaflac3333S3333000000 
5OOOOOO10OU3OOO10 ^."'-RS.R.'-^- 



eo'^u5«Ob»oooio«-tc^eO'«**i««ot^oo050'-><Mco -^ 
CO #0 CQ CO CO CO ec* ■* ■* ■* -^ -^ -^ ■* ^ ^ "5 »C lO W5 lO 



«p 



144 



STATISTICS OF INCOME FOR 1944, PART 1 









cj3 a^ 

.-.-T3T3 









COCOM^i-'C^i— >c^^ ^ ^ ^ 






lO >— 1 O «D W5 Oi C 



IC^^rt ,-li-ie 



OOt— •-HC^CO'^OOCDOOCSOMCDi— I 



CDO'^-HiOtMCOOOOOiO-^eO^'-Hs 



O C^ OO W5 CO iC iM ' 



coc^o^oooooot^cot^c 



IOOt^01(MCOCOOi«— 'Oi 



^Hco"^oo4or--'^>oio05'— <oicoo«3c^ioicioo(0 



"CO-^J^OCOOOOOOOC^t 



•— 'CO-^OO^^OC 



COOOCS'-tOi^Ot^U5COC^COCM(M^-<CSl^H^T^CS«-HS 



r^co^Dr^cDcot^t-*'— 'Ot 



• '<**CO'-<OC^OOcOCOb*-t>-OCC'— 'OOOC^ 



-lOCJ^Hcoc^oeo^c 



CO00>— "00^0(MC^C^05CCOiOiCOW3CO'^COCQCCiCOC'l<Me 



ec-H 1-1 ^ 



O'^'C"-'^^ ^ ^ ^ 









C^iOt^C0»OTfCMO'^t^00OiC0iOCS-^CDO5eC00OC0C^OOOC0CTji00 






Oic^co'^t^coooooco'Mco^ooooc^oiO'^icooeoco»-"05kcr~-«r--oo 
■^M05CO"^r-»oocD05t>-cs"^cqcDor^<>iiO'— <ocou5cocoNOaJOcq 
oiOrHi-Ht^cDO'— "OO'^csc^c^i— iio»-"cooir^oo»0'^cor^ooos*-<o 

OSC^iOOSOSCOiOffC'— <OiO>iCO'^CO<NCOTtHCDiCOOt^'— «t*ioc^ooooo<Ci 
CO ■^ -^ ^ -^ IM OS 00 t^ W5 'J* ^ ■^ CO CO *0 ■^ CO W -^ CO C^l M T-f 1-H 1— I 1-H Cfl 



§:§s 



*OOOOiOOOOOaOif3 0<MCOCOir5i«Ot*05t^OiOO«0'— tClCOiOiOOOSCO 



oococ-iococ^ccMcoior-oco- 



co.^^0'*'^«50'-'oo»oosc^e 



O a 






Tt*OiOW5'— tOOO<:DOt^OOC^iOW3r>-cOiO'^C^l'^M^tf3M^»0«3'<*^ 

OiCDOiC^t^i-H»Oi— «IOOGOCOCO*0'— fOOiTf<OiOOOOW3^COC^C«^H^H^ 
Tt*(MkO»O00C0OiOO00*O"^C0(M(NC0'-'i— ii-H.-(.-i 

«)»OCOCS^^CO(M*-i^ 



»ococo»ccoosc^<»-^t-*ooi>--^». 

OO— iCOCOOit>-ior^OCiOi'^C^'« 
(M^HCX)W50>^HO00t-.C<lt^C0'*C 



-tDi-H0iOSC0C^»CC0OC0^H-^C0»CO<0 

ICOt^COOCOO'-'OSOO'^COOJi— "OSO 



O a ° 



05C0»CO«Dc0Or^OOt>-00Ot— COiOCOt^C^OlC0t^00t--«— tcDC^OOOOO 
CO to 00 C^ GO 05 CO ■^ r* O t^ ^ Cft »0 CO O CO O 00 O 1^- ■<*« CO <N c^ --^ «-■ -— ' c^ 



^ ^H "<t* ■«*« ■■ 



» CO CO C^J c^ ^ ^ » 



. cs ^„ ^ 



0<MC^CO--<CS|t~^00'«*<-«**':D<NC^CO-^t^OO^--<'<t<C^^OO— ^O^t^OOC^W 
05-^100'-H'<**i0'*«'— "COOOt^OiC^O'— 't>-^CDCOCSC^OiOOTf«C>C^CSCOOO 

Or-tMcOTt<CO'-HtCi'^03i— iC^MiOO-^'— tOOCOt^*050C^OSO*OC^0001CO 



lO'-^iCTj^i— (C^.-HIOCOCO-— 'OO-— "COCO'^l^iO-^COC^CM'^iOUDOiCOOt* 
CD^HC^r-tOlOCOCOOOCOi-HCOOOCOOO-H^OCOOOCOOSr^lOTfCOC^C^C^^O 



0500CO»r3-^OC)Ot^iO'^'^COC^C^C^COC^'-<'— "'-•i-H 



§2 

So 

l-i 



i I ci P5 ^ US t~: J u:! „• t-. c^ ^' csj t~: 

■■OT3T3-a-r!qfea-"afcc-aafe 



3 3 3 3 3^^^ 3« Qu, 



1 i-i(M CO T»< U5 O 



13 T3 -a -a T3 "O 






d, - (u a> oj m tu T3 T3 -T3 -u -o ^3 
T3 ST3T3T3T3T3 O O O O d q 

. 3U5 3 3 d 3 3o-(MCO^.« 






STATISTICS OF INCOME FOR 1944, PART 1 



145 





•a 


(32) 
(82) 
(82) 
(82) 
(82) 
(82) 
(82) 
(82) 
(32) 
(82) 
(82) 
(82) 

""-(nj"" 

(82) 


CO 


(82) 

(32) 
(82) 

"""("82)—- 


o 

00 


£££££ 1 1 1 j i :£ i i I i i M i ; i i 




i i ! i i ! i i i i ! i i ! i ! I i i ! 


o 


£C££££C£££££ •££ i i£ i ! i i i 


1^ 




CO 


14,935 

9,028 

10,229 

5,083 

2,929 

1,829 

1,199 

864 

525 

1,337 

414 

178 

87 

87 

26 

33 

15 

7 

3 

2 

1 

1 


oo 

§ 

IM 


00 05 50 03 O 1^ CO t>» TJi O CC ^^ 

o«— iOCO«« — 

c^T-^"— ■ ■.1111 


■"ji 


12,745 

6,983 

7,044 

3.181 

1.725 

936 

585 

329 

249 

493 

154 

49 

25 

16 

11 

8 

"i" 


CO 
§ 


«0 ^*i -^ ^Ji O O »0 05 iti CD CO CD ^ CO »0 1*1 C5 — *C CC ^ »-< ' 
t>- ^ti lO -^ CO ^ IT 1-1 CD CO C^ "5 00 00 r^ 00 C^ C>1 1 
t^ •* -« 00 (N t^ -Oi CO O CO OO CO — — 1 ' 


CO* 


-*0«^OCDCOM— i^C-l 1 
CO«(M -H 1 


1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 o o o o o 1 

1 1 1 — ,'00(300 

1 1 giraoooo t! 

:::::;: idgoSSSoSR.-"^""''""' > 

•OOOOOOOOO'-IMCslCO-liiOt^— !- i", i- ■-■ «!■, o 

e^coij.«ocot~aoo5rt . . . . . . . .""i*^^ — 




OOVVaOOV 0) T3 -C -a T3 T5 -a -O T3 S S S H S g 

oaoaaaocaaasassaaocoooo 

333P33333000000 

p«500ooooooSoSoooS ° "'.=><= ^^.R 
c5c^coM«»35cDr^oo^i-^.-"C^c^coi*iiot>-^H^c^co'^*o 


■3 

1 


**C<leO^U5COt^00010^HC^CO'^»CCOI>-QOOSO-^C<ICO 

••fOeocoeococococO'^-*ij'-^'*'*'^'^-*^"3»«»«»o 


s 



STATISTICS OF INCOME FOR 1944, PART 1 



'-iMCC-^«5'£'t^000>O--e<»C0'<**WDC0r^000lO'-t'MCC'**»rSCDh*000iO-^C^C 



HC^C^NC^MMCIC^C 



i f*D CC CO CO CO CO CO CO 






^uoiO'-"!:oooicot^i050eocD--tcD!;DC^cooo^r^"^'-<c^OiOor^oi'<*"r*cO'<*«f-Hcor»Ooa 

T05«0'^»«'^00'«<C^Ot~*COr-iOlOC^COCOOOOOCO*OOit^W5lOC^C003^J*000'— tr* 



•iO"^QO'^COC^t^*-"CO'^SO*-tOS«-^»-«a5CO»CCOO'^CO«5'— 'OSOt-^i 



• or*co oc^ 



oscot^osOcocoOt 



-03*-i(M-^iOOOCO<OCOiCQOir^OO'^CqOQOOOt^W50ii-ikCCOiMi-" 



C^C^(MCqcOt^t»t^»rt'^'*"^'^COCOiOCOCOCS'*eON<M»-i*-<^^ 



c^ ^ ^ 



eC>'-<OOiCS0C0^ra50iu0iOO«5C^^*t^OSkrti— n-"b* 

I— •CO'^O'— t'^OS'^OM'i.C'^C^'— '»0tDC005'-<CDi-HO 
COCO"«*'005iO'— ''<ft^M»OC<lC00OCOOSCO'^O500'-<CO 

CO CD 0*CO lO -^ Co'cC iC CI 0*00 lC»«'^'^COCOC3COC0 c^*, 
Ot-*CO'^COCOCOC^i— if-Hi-H^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ i 



i^^'^OlM<CD»-<c^OOO»-<W5*-HcOOO»-HOO»-"COO^<»ftO'— i'^00r>-*00l^05O^^HkCC0 



00'-iO'^00OCT)C0O00i^l 



. t^ ^if ^^ 03C 



lOit^OCO'^OOC^O'-UC'CSCDCOOOt 



cOOOlOCOO^t--'— <r^OiOC^IcOi«<:C>t-:Oc0^003iO»->COOOiCO*-"«DC^C^050»OOOiO 

■^05»-(r*t^ifDcO'-"'^'-'ict^ot^coTrr--oioscD^c^t*osNr^co-^Oit^cot^50co^H 

O. 00 '^ C^ CD (N CD i-H C^ ^O O M' Oi CO -^ '-H CO O t^ ^ t^ lO CO OJ Cq ■^ ^ i-i W -^ 
1— tT-iC>lC^C^CDiO^^COCCC^^Hi-i»-«C^i— (»-t f-H 



OOC<JOit^^HQOOcOO-HOi 
iC<:DOlOOOOOOOCOCDW5 

cDi— 'CDOCD'-H'^t'iCOO'-' 

rN.cocDt^'-"co(^t--.'^c^(N, 

OOiCOO'^COCO^-'^ - ^ ^ ? 



Oi'^oooooooocot^coooooot^»-<t'--^ooooo»-'ir:'— 't^'^iot^ioiot-*Ot^cocooo»-'Cico 

0001(MC0i^t~*C0000000Q0^-C^lCDC^-^iOCD00C0OCD00»«O'-'(M'**'C0'**<C^01O00C0t^'^ 
C^(M^W30iC0C^OS'^^-i00»-i^ti^OscC»Ct*05CDC^e00SO»0'-Ha5C0(©030i^'»C»-i'-< 

I>-CD':D0500005CO'^COC<ICOCO'*i-it-OOOiOt^CDCOC^C^'-'»-t i-i 

1— iI>-'^000»-HcDOCO'^eO<M»--if-l»-t^iT-i_ _ ^ _ 
OOcD-^C^iMCOi-ti-H ^n^n 



C^CncOCnOTOOiOOiCCO^pOi»-^ 
1 CQ-^ , 



WDCO — COOC^»-'COOCD^-Ht>-CO'-< 

os-^t^t-i^Hoo^Hioc^O'-'cDi; 



S i2 



. i— t C^ CO -^ tC O iC o o o o o o 
.Ot-<'—'"— •'—"'— •C^C^CO'^UDCDt^OO 



;'^"^'':^ic.-*'^M»cc^*'^co 
• ooooo |_c^ ^^-^ ^^e-i ^^c^i ^^^uo-^icio 

3P333^c»o^ioC»o='«a^a='a(iiGac3333SP33':3=>=»3=' 
•r;»— 'oooooO'-t^^'-J(Mc^dC^coco"'*'^»0'X>r^ooo>» 



f^ 



-^ "O T3"0 t3 C 



s"^ 



(U . . . . 

'^ oJ fc & & 



)-aT3"O'DT3T3-0T3T3'0T3'^'O 



C3 B 



a a a 



i c^ CO -^ lo cor 



^Mcc^»o<Dt»oooiO^He^eo'^»rtcOb-oooso»-'C^cO'*irt<Dr*ooo>o»HC3co^»otor; 

^H^lf— «»-^*— t^H^Hf— i^H.— IC^JC^C^C^CSC^CICIC^C^COCOCOCOCOCOCOCO 



STATISTICS OF INCOME FOR 1944, PART 1 



147 



CO CO ^ -^ '*' ^*"** ^ **< ^ ^ *«< lO W^ lO W5 kO 



SOOOO-^OOOSOOCO^^HM 



^-••^COC^CCOO:QOO>C<»M 



00'^ (OOO-^O 



SiO OO O iC ^ 
J Ca CO M< *0 t^ '-' I 



ooooo 

' O O Q O O 



J "O 13 13 'O "^ "TS 



T3-0 C fl C 



ooc 



50iOO»0000»0 



OO OSi-H 1-1 M c 



-^»Ot-»-i^HC^cO'^''3 



OOOO^^NCO-^MS^Dr^OOOO^H 



u? u^ u? to ^ 



148 



STATISTICS OF INCOME FOR 1944, PART 1 






M i 



r» lo o t 



r» lO O r- lo o; lO cc '-"-< -^ ,^ ^ ^ 



Oicccooeocoo^<i-»-^?ooooiO-Hoo40»r5c*«cow5^i»«cDcC'-"cocob»cO'-H»-it-*r^oooo500 

<MC^^COU505'^CO'-'r^COt^COC^r^OW503r^CC^<OOii-<W35DcDb-40^-'OOW5t^r^C009»-« 
a>00M«O>Tt":O'^»-iC000^H?D'^CC»0t^C4t^'^0SC^-*t^C^O'VC0CCOC^00^^'^C0-^C<C^I 



*o'rt 



Tf OO O 40 W3 -^ CC "5 CD O »C ^-t O CO 04 U3 U5 

■^ o io t>- oo -N b» »-< o -^ M — * «-t oo **< CO lo 

,-H as CO o ■^ CO *c CO CO »o CD '^j' CO lo *tr* c^ o 

eO t>- t^ ^ CO 00 »0 CD CO (N ^H 1-H -^ .-» .-I ,-H i-( 



^CO^C3W5»OCD»-tOiC^'-' 
O0»000'<t<'-"t— ^tC^»-<:Dco 
(M-^t-uDt^OiOOOOOC^r^. 



CDCO»-'00t^COiO»O'Tt<»-«-H 



00'— OSt^CDC^O-^ 
OSCDi— If— 'COOlOTt* 
•-•0:00010001 

»-t»OC^'— "lOOO'— 't>» 
OOiO'^fON'^CO'-i 



OO5O5OC0cD'^C^t^'^C^«-'«-tC<C^^'O'-<C00Sb*:O0005Q0OC^C^'^t^0a^*<'«fC003t^» 



-<M Oit^40 Oi - 



SCDCOOOCOiCOicOOOO'^'^cO^-^kOi— iOiOOOOOC<ICOOiW3C^fcOiO 



■^C^OCOt^i0030COCOCDt^O»0^<t^lOCaOOOOOOCDOCO(M030iCDO^-'t~^t^'^CO»^'-< 



t>-C0t~>-iC0005t^C0Oc0t 
OiO^^OOCD'-MCD'^COC^' 



ii— 'Oir^C^OSCO-»*'CO'^CO<N(M»-H^H 






ojH 



2^ 

Wo 

3^ 



wco^ior>:^^^'t-(^^(^t-_ 

OOOOO t^C^> t^-^ j^C^ j^C"! j^u^-^iOiO 

i_,t,aj.-*4>fc,«c^<Ufc-aJco ' 



•I C^ CO ' 



"-"CNCTj-^iOOmOOOOOO 

. . . ,O^«-H.-Hrti-iC^C^C0'^»OC0t^Q0 

^ fc-<Dt~*0001»-' ^ ^^ t,t,i, »H l« b. k.ki kibk. 

■f "f "f "f "f 5 ^ §"0 § ^ H"! § ^"i «'a V aJ fe S3 fe-S-o'S-S'S-S'S-S-S'S-o-S'S 

i/Dt>: 3c^»or>: 3iO 3u^ 3 3 3 3 ^ O -h c^ cO -^ W3 O WD O O O Q O 
^«^-^^,-iCNiClCO-^iOCDt^ 



H "-I C^» 



►-'oooooo^'-«i-'<-»C)CJcic^coco'9''^iO'r>t^ooo>» 



*-^CSCO^'^0(Ot^OOO>O^HCleO^^O<0^-000»Q«--lMeO■^^OCO^*OpO>0'-'MeO-*«l5«e^» 
r^^H^4^Hv-(^tr-4F-t^H^HC4C4C4C4C4C4C4C4CSC4COCOCOCOCOCOCOCO 



STATISTICS OF INCOME FOR 1944, PART 1 



149 



00 o» O i-H M CO ^t* »o CD r>- oo o o »-• c^ CO ^ 
eo CO ■* -^ ** -^ ■^ -f ^ '«»■ ■v -^ *c w5 ic to io 



coi-HWOcotOioeol^iOco*-* 



OOOCOO«3COCO»-i^H^H 



ooooo 

gooooo 
kOOOOO fc^ 

00'-<C^<NCO'^»Ot^'— ' ^ tj ^ 5j ^ O 

_^ Qj -o T3 ID -o T3 -a T3 -a S 5 5 § 5 5 

OH S 3333333000000 

===oooooooogg§8§S 

000100*000010 S."l^- -^-^- 
Q0OT'-t^-"C^(MCO^tOt~*'-i'—C-)cO^»O 



ooosO^-ic«eo^'iocDr*ooosO'^Ncc 

COCO^'**<^'^'V^^'^^^>OiO»0'0 



STATISTICS OF INCOME FOR 1944, PART 1 






tftcDi«-»t*^COC')0«OOOOOCOOO«0005CDC^OQ005kO'^C^OOt^»-^»-i<OOi<:Or*C005CC 



§■2 fc 



o so 



o-So 



■^CO'—it^'— <r~^0OUO'Mt~^t— t>-'-Ht^05'Mi0Tt<*0OQ0i0TfO'— 'OOOOOCO 



SOO— •Oi'^iCC^Tf'<f 



CO i-" '-< O -^ 05 -^ O CD CO -^ ■»*' *-< lO CO iM '-I 1-H 



.— iC^OOiOiO'^CitOOOt^OO'^'— »-"OCOOt>-5DO'^COC^C<»C^I>»TfC^CS»i— I 



•^CDOCO-^OiOTj<OiCOiOt~»>0'— iC^CO'— '"^OWOC0O^'-**Oi05r>-?0'^M 



I ^-» CD CO O -^ »0 I: 



SU5'^»OC^C^OSI^CDTt^COC^I'-<COCO«-l.-« 



,— i,-»^H.-HC^Cq.— iCOC^iMTt»TtiCOCOCS»<N'--'M 



(MiMCDOOCOiCt--C^'^OOJt^kCtOOOit^COOOTfl>-'— lOiOCO'^COiOClOCOC^'-iCO'-* 
CCO'^OOCOCDiOCOt— i00'-"iCC0»OO'-"T-HQ00it— OiC^iOOOi»OCOeOC-l'-i 
t^CDOO'— iC^00Olt-»C^100tMt^CDMU5CDt^»O00CD»OCOM'M00'>Ii— I.— I 

f— iC^C^Tj«CO'^CO'*COiCt^0O'^CO»OCOr-li— iSS weo« « 



O 00 '^ o o t 



••^■^Ot^O'— •t^»CC^^H»CCOC500(MCOt^iOiOCOO'«*<t-OOi-< 



O'XJQOOOCOTt'C^li— i.-tr-.O0S»0':Dt>-T-«i— lOO'^COC^— 'Tj<iCC^t^CiiC:DC^'--i 
iOCO»0'-H"Tj*COOt^OO»005W500GO^e^W3l>-'— <OiCDCDCOCOCiCO— "i-H 

C^COtO»Ot^CDCOt^Oih^COOiOSt^COCOC>l'— I.-H row m 



C0CD'^'^Oit>-0SO'-H»05D0;i000'— I^SOTfitO — COCOC^t^l~~»C^'TOOS«-«.— fOO^COC^l^ 

t^co(MoO'^ioaor-^a3CDC30coco»c»oooooc^ioO'^cooOiOiOTt<t-»cocO'-» 
*ciococO'— •io»0!C'ii^coos'^aseo'Ot^cot--oo:oo05:DT}io*oc^i— « 

COOi^HC^CDOOCD-^QOOOOl — iCCOCDOl'^fM'-'.— i^H «»-" 



OiO'— '»Ot-*OOCOOO^HOiOiC-3»COOOO^COt^Oii:D05iCCOiOCOOO«Ot»iCOOS»OCOCO'— ' 



O C>1 00 05 CO ■* I 



•Tf O ^ Oi-iC 



sco'^'^cor^McO'— "ooiccooocoococs 



50eocsoO'^'-<iot^coococ^cooocDi:ooiecc^ior-*'— 'OocDCscoc^'-H 



GOOCK|C<It-WiC^» 



l^iCOOWC-lC^CD-'J^COC^'— '• 



'-HCO^^»o?DcocDr-cDcoor--'^^-cO'-< 



(^ OQ 



S'* 



c o 



'*COO'^t*'*C<JCC-^iC050i(MCOC^COt^CO'*OSU5005iOC^»ii^OCDiOO(MCD(NOOOO>CD 
*OiOOC^«DaiO"^01^ — t^COiCitOOSOCO'— iOlC^0SC0»-H<-«»O5DOO'^00C0'-'b-C<IC0 
iMiC'IDCD'— i01CO"5Tt<0^'— <t~^COiCOiaiO'— t'-H»-<O5CSC^'--i00iOC0"^COC0iM'— ' >— t 

OOOiCDOCOOOiOcOO'* Oo'-xTt^"^ O: o"-^ ^00<»-*-»»<-(t-COCOCO'-i 
c^ iji <:d 00 05 o O: o i— 1 1— I o CO c^ oo -H CO c^ c^ >— " »-< i— i 









. . . ' O iC o 

■ i-i(MeC'<t'»CO>000000000^^<M 
tO"-".— I.— it-H,— iC^C^CO-^iCCDt'-OOOi'— j_ ^_^ 



,aflcq 

CO-^iOOiOOOOOOOOOWS 



fl 3 3 

. 00 05 «-t f-i 



Sirt,-I«,-l-H1-l*Hr-(^l^»c•^(^^cN'^^c^^(^^<^^c^^c•^coPOcocoeococo 



STATISTICS OF INCOME FOR 1944, PART 1 



151 



I^OOOSO'-HCJCO'^iOCDt^OO 



lO W3 lO iO »0 *0 lO W5 lO »0 



CS«0^ ' "^ 



' fO C^^^,-,,^ 



I CO CO — ' QO lO 

I o: CO c-1 — Tt» 



I CO t>- b* tC CO 
I O O OS iC oo 
'0= O CO o*o 



V o o ooo 



»r3 O OO »0 "-1 



^ lO o o 
lo t^ ,»l u I-. b. 



oo 
oo 
oo 



Ji 3 g 



■T3 TD -a -a T3 T3 



-0T3-0 

a a a 

3 3 03 
)oo OOOO 

^ O O O O O O 



OWOOO >o ' 



31 Sg =1 « 
X o a »c t^ 3 (M 
a Z & o d — —• 



» 



) •-< C<l CO -^ IC CO t^ oo 05 



O^HWCO^tC CO t^ 00 
IC W5 >C *C "^ W5 »0 »0 "O 



152 



STATISTICS OF INCOME FOR 1944, PART 1 






o fco 
o-a o 



o feo 



-e s 



C^«— i»C»0'WOC000C^':0t-*O»OtDCCC^00'-<N»-«,-.CDi-H»-tosCT)C0CC0303<:Dc0f-'50t^^ 



40i^-'^<*COt^0iC0t--.0S0i^00'-" — CC»C03^J"0SO" 



< Ol O O 00 ■* (M »-• *-t i-< 



^tCCCDt>-I^OOOOC»OOt^C^OSt^^»W5C^^-"»-< 



•T'lTfr^GOCT'^OOt^OI^OJCOCOCOOOt^cDOiOOOO— « 

t^<NOecococ<)(MOcoosccoo»oco»-*« M ^ « S f 



-Hi-ifot^'-Hecc^^iot^"" 



5 CO lO t^ O CC CC 00 C30 iC ■^ ^ CO t-» 00 C^ »-• 



ot^-^coooooooooooic^soc^r-ioc^; 



r^OO-^OOcCt^OOiCt^^'OOO'^if^COtO'— icOCCO»Ot^t»t>-C^^<»-^W5M^H^H 
COOJt-"^<'-<,-(»-HO'-HCOC^^-fC^'*CO^*03iOC^C^'-Hi-H ^^^ 



t* oo o a> CD ■" 



100cDOO'*C^C500^J<CCW5C^asb-OOt>-COOOiCC^C*^t^C^C 
f'CSO'^OOOOOCOC^OOC^lOOOiOaOfMCOt-^OOOOiCCOfM 
■<OS'^00-HCDOOOOlMOSiCC^t~-COeO^^-H -H 



U5^,-(»-H^OOcOOiOSOOt^C^C<lt>-OCC^-', 

■«-'(MCOCOCOCOC0CCCOCC^-^C^^^^H^ 



OiC^^(>»CCOOC^Tft^'-'^i«C^OOe^C<JCOOt--tDiftOC^t - -_ 

O0C^t^0OtDO000CT>CCas':DCOcDCOtD^a«0O'-Hl>-C^«-H.-tcCt^a>t^CC'-i 

'-I CO^H OOO coco C0"m 00 1— I Olt^-"** -^ CO i-H 5 S w S « S " 5 



- 05 00 OS CO CO '-• c^ 



-cq!D'***oot^'-iOcoo3co^Hr^oseo^^<:oi^ — ■^w5r>-c^05^cooo<ooiict^c**cocot 

i^oioseDr-r^ifte^^-ascOOOOcOOcoO^OOiOCO^'^OOSiOOt^^OCO'^^^ 

loO'-'Oc^coco^coost^-cD^eoeooo^c^^-" 



OiCD030l^»'Oi»-^iOCOC 

C^ »0 O ■^ Oi - 



O<:DCT)-HOc000'-'C0t^cD00iMt^C0C0-HC0C^00OO'^iC000000C0C0C0-«rPOO'—iO--; 
»-iC^<MOW5t^cDOOt^iOeC>fCOOcD01t--00^'--'0050000iC'^C^Os05^»OiOO'— tt^QO-^ 



■i0OC0<M0SC0t— lOO^CiOcCCOiO'^CO'^CflOi'— 1» 



3t^'^<MCT)U^W'-«'-' 



1— tiOOlcDi— "■^OOO'-"'— iC^O'-'tO'^CDTrcO-^OOCD'xr'^COOi^tMCM 
^H(M(MC^COeOCOCOCOCO»OCOC^'-*'— ' 



"Sua 



3 ''T -H lO — ^ '^ C^ »0 ci *^ 

30 ^^C"! ^_,'-» j_C^ ^_^C^ ^»0^iOtC 



JO 

<0 W3 O 
HiOOiftOOOOOOOO^C^ 



,O'-t'-Hi-«»-H»-iC^C^C0^»CC0t— ooo>» 









a 3 3 



T3 2 13 -a -73 T3 T3 aaaaflnflHHcado 

fl=^aCCC(333333333333333 3 -j 
lO*- 3.0 340 3 3 3 3 ^^^^^^^^^^^^^^q^^q^ 

c^C'ieoco'^'V»/5'^i'-ooo>'—«»—«^H'— <'—<.— "c^ CI co^iocoi^coo*'-^ 



'-"CirO'*i/5':Ot"«00030«-<C^CO'<«'iC:Or^OOOlO'— •C^eQ^*Q^--^sjOiO^HC»c0^mtO 



CO ■^^O e 
c5 c^ c5 < 



• C« CO CO CO c 



STATISTICS OF INCOME FOR 1944, PART 1 



153 



t^OO 030 -^<M CO ■^ i« O t^OO 0> 



CO c<i oa CO W -H 



O »— I C^ CO ^ lO CO t^ oo o 
lO WD fcO W3 »0 »0 lO lO ITS »0 

1 1- CO Oi -^ 

ITT i-H ^-^>- 
^co■^^»r^oo 



<*-> O eor^ 
■ O iC o o 

.O 05T-I i-« 
' C^ -^f (N Cl"^ 



1 oo Oico as 

I CO 00 CO oo 



I "<*< t^o o 



I to CO 

• oo 

JCOf-n-" 



■ O CO CD •-< OS 

lOO »o ij:iO 00 
'"<r o oo i-^ 



■ CO t^ CO (M • 



1 lO ■•— t CO ■^ Oi 

"1 -^ t'- OO iO 

3 ■<»'■<-' 00 — 

"— ' 1— 1 -^JH ♦-H .-. 



tM O c^ '-< eo 1-1 
O-^fM OOOO 
OO lO CO iC »-' O 



i-H CO O CO <M C<l 



CO (M OS CO C^ 1-H 



CS| »-« lO Oi C^ »0 

O OO '-H ^H Ci -H 

OOO u^OOOO'-' 

■^ ooo-^ iVco 

CJ lO CD (M ■^ i-t 



« a 
si 



ooooo, 

XSOOOiO^ 



ooooo 
—'ooooo 

§100000 



M IC t^ *-< 



- -o -a T3 T3 T3 -a -M 
-■ c c c c c c — 



O lOO oo 



B c n 

3 3 3 
ooo 

' OW _ . - , 

io ^- T-" ^^ c^ eo 



^C3 O "O oo O 
?0 "5000 o 



i5 Z pi o o' « "■ 






H O ^ £^ 



t^ooosoi-ic^coM^u^cor^oo os 



o^^ccico'^»o CO t^ oo 

If) IQ lO kO U5 U9 U3 lO 



154 



STATISTICS OF INCOME FOR 1944, PART 1 






.S 3 

gs O 



^ s 






o So 

oia o 

CO fl'^ 



cDOSF^^H?o^cooocc^^c^^-'^oooi^HC^J^^w5cot^ccnM005l^^^-|^JlC■^coooooeo 

t^'^CDir3O»0i0CD01'-HCD'itfHG00iiCt^^*<ir-"CSCDC^0S'^»-HrC»0C0i0OOt^«00Ot^ 

^NeoTO*cb-t^r*t--ooot^05CDtoc^iocC'— 'Oioooococo^tcoi^HCDTfC^i-ii-r c^r 



05Tj<-Tt<c^c^i-.co*oi:Doeoooi:oc 
•-ioicqt-»'^cccoc^t^ccoooooco*!*«i-tos<:OiOW5'^cct^cocof-« 



-- — ,- 0«oeoi^ooccooOicoos'«*'ecr^cC'«-ii— (t— co'^ 

t^ O t-* CO ■T^ t^ C^ O OO »— I CO CC ^ OO «— « CD TP lO CO .-H O '-' O Oi lO iC OS »C C^ C<» (M 



l«-H^COC<lCOC^iCeOCOtN-»J<(Mr-H^i-i 



iCCQW5t~*C30CC^COCOt^iC<MeO'^'*"C^-^COCOCOOW3W5C^01Cs)'«*<O^M<»«(NOeCT-i 
lC00C0TfC0CDTt<Q0OC^C0O»CO00OC0CDC^QCiCC0C^OC0C^^O05^C0*-lC^IC0 

»-'OOiCOOt*CDOO:t>-Tj-COTj'C^O»C':Oi-HOOOt>-^C^»OQO'«*<^C^ 

^^c^c^wcococqC'»^**eococococot^eoc^t-ti— I.-H m^-h 



.COOOCCt^OO<DUOi«eO'^t^'<ft'»^HOOOiOt^O^-"*OCOCO'-Hl 
^•t^OCCCN-^OOcDOOiOOC^COOOi— iCCCOC- .. — - 



-_ - - -- .____ _.01C00>0>^<fOt^C^C 

^t^t^OCCW^^OOcDOOiOOC^COOOi-HCCCOCOi— lOOOOOluOOS'^C^C^OOOCOCO^CO'-fCO 

— , — ..^ .-., ^^ .— -.,.-. _^ — — ^ -., . .. ■-:i I-* CO o 00 oo CD o 05 *o '«»< c^ «-( 



|^-^^^COCOtC'^iCCOi:OCOO»OCOC<l'-'T-t»-i 



ccocot^cocoec'— 'C^^•c^Olooo^-cClCOcO'«J«^^ccos^«co-^cD■^oeooococoTt<c:^- 

C^OOi— i^iJ«'^C^OOCO*OCSI-^COCO»OCOCDiCCOC^eOt-^tOCOCO^^OOt^OO'^COOOW5COC^CO 
t^00t^O«0C000<MClOOC0i— (OOCOOCOC^t^i— 'iCCMOOOcDCqcOCOCSIi-i 



^^OliOCDCDiOiOOOOSCOCOOlC^COiCf— OSCOt^C 



iw3cor>-05coooco- 



CO'TfOCD*Ct^OiOOO<MC^t^r^'— "GO'— lOlC-lO'^'-'Olt^t-^'rfC^COiO'— 00»OC 
""'"".OST^OSi— it-»i— tC^C^.— lOSCDOiTfCO'— '^*COlOOCDC^O^^OOOi■^C^.-i 

3"tO COOi Ot^-^COC^C^Ji-t'-i-^jti-r 



cot^oO'— «•— (■«j<ocoOi-<'^t-»oocoai005co(r^ocoo;csocoo:r 



J^UOlO'^'^iO^J't— 



COC0O<MC000«Ot^C001-^t"*'*t^t^t— CO^^CO-^-^fC^CO 
iC-HCOOO*^W5l^I>'001COOSI?4t 




oo 



1/3 <0 1^ 00 Cs i-H t-i 



»-iC^cC'^*'^cDt^ooo>o^iMco'^»ccDr^ooOiO — '^)co■<^>ocot 



CjCJC^C^C^fMC^^CSNC^COCOCOeOCOCOCO 



STATISTICS OF INCOME FOR 1944, PART 1 



155 



r^ 00 Oi o 1— < c^ 00 Tt^ »o "Xi ^- CO os 
CO cc ec -^ ^ ■^ -^ '^ "^ ■* "^ ^ Tp 



O '-H (M CO ■^ lO CO r- 00 



i-H lO ^ 00 O CO c^ 



(Mr* CO »cr^io 

^ 00 lO O —« CM 
<M COO ^ CO Tp 



'rf4C<l<Mt-^CM0O-^CO(M»-li-ii— I 

(M CO r* 00 Oi CO "M 



CM ooo -^ o oo 

CD Oi ■* O OO CO 

i-H cooo o »or* 



»0 '— I OcD CO CO 



ooooo 
C3 o o o o 



S S 



o o o o o g ^- 

UO O O O lO S.^ 
CM CO 'f lO l>- '-' •- 






- -O 13 -T3 -O T3I -O 



CD 3 2 



5 lO fc- OJ ^ 



• o 



13 -a -m -a -T3 -o 






> o o c> o o 



■ O lO o o o wo '-1 

CMCMCO'^»C't^«-i'- 



(u-=;^-T3 a fe a 

rt =^-73 ^'^ S"^ 

« o ca wo t^ 3 CM 

5 Z ^ d d -H ^ 






t^ OO O O *-• CM CO -^ "O CD b- 00 OS O '-' CM CO "* "0 "^ ^ S2 S 

COMCO^'*'^*^^^'^'*^ ^ lO O »0 wo »0 "0 wo wo wo wo 



156 



STATISTICS OF INCOME FOR 1944, PART 1 






e^ CO -^f u3 to 

CC CO CO CO CO 



S-ofe 












ioOcDT^b«'^c»r*^coc^t^ooooot^Oiocor^^t<coooc»«eot^t^oot^CNi 

iC^!jH,-iCOiOCT>t'-OiC^"^CDcOCDOO»-'t— OOOOSOi^J'Oe»?iCOOCOCOeO^- 
T-«C^iO»-<'^CQ0005000COCDCOC^iOO»OCOO«OW30SOOcDt~*C^CDiCt^»CeO 



ICO t^t^!:© 



1-NCOOOi— 'C^CDOcOC^T-<OiOOmi-H»HOi»-tt--'^i-HOSOOI>-?OCO^<000»CCOe^'— <i-H ^-« 
^^^'-Hi-l^MNC^fMCOCOCOCO-^C^C^i-t-H,-! Csl^^S 



CQCOOi-<t^<— it^.OiOiCDOC^^t'tDt^C^COC^QO'^C^^t^aOC^OOOO-HO^OCOr^COCOCO 

CO^rt«lO^<':Dt^lOOO'^iO'^C^COOOt-*OOC^»C':DOOCO^<tDOC^C>100U5C^»-i 

C<»*— «0iWC0O0iff00iC0»C05C000iCOC-lOS00'^i0CCWC^t^Tr'C^C^ 

•-'C^C^C^COC^C^eOC^IiCCOiOiOeOiC M •-« ^ ^ » ^ m n M 



Omicc^ooooO'— <i— 'cot^TffOcooic^ososos^-^r^t^cot—OiOsc-iOiftb-c^oit-^^-io 



I -^ CO Oi ^tf* CO 



iOCOOOC^lC^CDO:OOOOCOOSCOt~^C<)»-<^t^Ot>-C<l(M t-H 



■^lOOO'— <(r^iC05OC^0000t^CT)C00iC0lCC0«Dt^'^C0C0CMOl0C-lC^^H 

*-<c^eo^<co'*"'^:ox>Ti<i— tt--.Tf*^coeo^-<» 



OOOO*— 'OOOiCOO«DOJOOCO'-Ht--cOOOi^<^HC^i-HC^Tf<Tt'C^COCD'^M*COCOCOOOOOiC— ' 
'^OSiOCOOOSCOCO'^'^iOcOOOCTlC^OSOSi— iOOWOiiCOCOOSCOi-Ht— ICOOO^'CS'— ' 1-H 
O'— 'C^<^05C^r-i^<<— iioCOCO'— '•OOC^OfOOOOiCiOCOCO'— 'iCfOeO'— ' 



t-*C^CD^r-00'?'OOiO'£'CO^-iOi'-HC^tD'^-'CCOOiOOO'-<0005CDtO'*«OiOimOON05'« 



OSOOOOCNOOOO^cD'^ 



ICDOOCDCO'flCCO*CC<iasCOM«t 



"coooc<^oooo5oodioocolO^^I^Oi05c5oo6cb■^Tfco^^^oorH' 

'^OOOOS'-HC^cqcOtMC^UtlC^ 00 i-H lO C^'r-T^f-T ^ w ^ 



.^C^^_ r-l 



C^t^00M"00O«O»— iTf^OOt^t^-OOt^F- (OOCOO'J'OiOii— <t*i— (■^OStO^HCOt-^OOCOOOcO 

03iC0iO»0i-H QSOOCOOSO'— 'i^O'— «coOt~^(M Oit^^OOOO'— 'COCOcOi-HOi^COC'l»-»CO 
COOO^Ct^-COOiCOOOCOOr— C^COCOiOCDCSiOCOOit^t^cOOOCXJ-^-^C^ 

coicoo<-ti-tcocooooo ■^oo cdo'm coco c^ f-Ti-r ^ 



COiCt^COC^lOt^i— 'COr-iCO^-'lCiC'— 'O^OSOOOS 
OiCOOS'«*<00^*"05CDC^r-^CO'-'CDr--:DTj»OC^t^iC,. 

COCOI>-0O»-'i— <C0C0-^C0'*'-H'i*O^*'00l0'^C0MCQC<l 



^^^^^^CqCS»-Hl-l1-H. 



_ , .Tric^cDcoc^cor^oit*^oo05co^- 

■^OC^t^iCfO'-'iCOO^COi— tC^tOOOiCO'-'lO^'O 
■' — '-iCt-*iOC4^<COOO^»*COC<|f-HCO«-* 

■( 1-H IC CO C-l c^ ■^ 



CD t-- OO •-< 1— < ^}< C 



>eoO-H-^t^OOCD05005COC^OCOOsC^OOOOit^C^^*OW3^^'»^^«t^ 

uut^t.-^t.-^<uj'4-'i-)^r<:o^j"i-iOnocDoooc^cooo':Dt~*cooi'^'^Tr*r-t>-t^co'-'«D^'Tt<«Mco 
os^-Ht^Oii— <»c?ooO'-<oooocooiooooico-^^HOcocx)»o»-'cooo^ir5r^t-*oc5f005C^r- 

"^5®^P?^^r*"^^P*r:'??'^^~o^o^^coo5*oco^-«ow50<M^t^'^cO'-t»-» w 



^-.C^-^'^WSCDt^OOCOt-lOC 



-OSCDCOWCSi-it-li-l.-I^HCOWi-l'-i 



i;! 



Ifc 



-aT3 c fc CO c J; ca a 

" - - - ■" T 3 

'ui a 



- CO r^oo Oi' 






73 -O 

T3T3T3T3-0 caccnocaacoBciaa33 



J -a T3 T3 Xn3 T3 -a X) T3 T3 -a TS -O TJ 13 Q 9 



OC3_ _ _ _ 

'~ ^m o,r:i =^ a,n ^^ a^ a^ c a c a c a 3 3 3 3 B 3 s 3 ^ a p a 3 3^^ 

^«5I-. 3^.0t^ 3c-.wr~ 3W 3«, 3 3 3 3 3 o - ci M -f .O O W O O O O O O O S S 



»-<c^cO'«r»o«Of^oooio^'Mco-^»oe 






STATISTICS OF INCOME FOR 1944, PART 1 



157 



JOsO^MC^eo-^iotot^c 



kO ^ u? U5 u? LO 



<o cc m r* 00 CO ^^ 



.-I c^ 



oa-*coooc^r*»o» 



CO t^ cc t^ ^* 

'-H CO ^--«J« Cfl 



eq ;o r- 00 o CO c<i 



c^ ooo-^ Ooo 
CO oi -rr o oo CO 

^^ CDOOO WSI^- 



lft ♦-< O CO CO CO 



si 
"S.g 



ooooos, 

«0 O O O X5 ". 
CM M f "5 r- ■-' 



^ s 



^' -s -1 



B a a a B 



3U3000 kC 



BOO 

S8g 



BBBB — ""BO, 



3 S B 03 

§ooo 
OOO 



^'O -a — . "^ ^ 
1 a %- CI rt^ B -tr 



CMCMM^Ot^^^'-'C 



t*QOO>O^He^eo^»o(OtN,oo 



K O 3>Ot^ BCM 

5 Z P O' O r- rt' 



o»^ c^eo^io «D 



— 5- 



^ lO lO IC to kQ KC kO «o >o 



158 



STATISTICS OF INCOME FOR 1944, PART 1 



2 S 



i» ' 



-H <N CO ^ »0 e 






es 






2? 3 



o 



«s 






^2 



j ♦J CO ^ a* o 



oo c^co o» 



t-H o I '<*' o -^ 05 -^ t^ CO CO •-< lo -^ f-H r^ 05 CO »-H 00 00 
I-" I cq CO cc i-t 1-1 1-1 CO "M c<i CO ^ •-< 00 o ^ CO 



-^O^HOiOTt<OSCSCOC^»-<'' 



CS CO"5 00 



-lONOOiOi-iCOCOOC^)'^ 



•^coco-^r^ooosi-tr^o-^oooooococ^c^ 



CT>05Tt*ooc^t^oo-*OiioO'^Oic^r*c^oc^iMeO'-*oocouDt-c^oooo 

^r'M'— it^OOir5C^»->OT}^C<ieO'— 'CO"<*<C^COOsOiOOOOOJCDCO'^lOCDOO 

r^t^(0»C'-<M<'-<^<— •c^r^os'-iosu^ooo'^cqosi— ic^)uoio*cw5ooo> 

■^r^0iC0'^«0iOOt>-00»Oi0O'-<'^O»0C0Ot^C0»OC0'^»-<OW5 
^H^^HT-<C^<M-HCOCOeOCQiO'^COC^CN(Nr-n-i^H--iiO-i^CO'^ 



C^CqcO'HCDCSOitNOOi-^fMi— 'a5000t^^'*0-^C^»OCOOOOOCOC<l(M 

CO <N CO iC O <-< CO W a> O iC O OO 00 00 »« OO O O CO CO 05 O ^O 05 -^ 



w 1-1 1-1 ,-. C) ^ t 



ICO-— iC-iOiOCOiCCOC^C^COt^COC 



iCOi— <00>OOOcoOicOCO 
■*QOTt<CO^C<MCOOCOCD _ ._-. , _. 

• iCC^OsOOOOOCOCOCacO-^t^I^-i— <t~»CDiO 



_. . __, .■^os^Hcoiooor^^oooi^Hioooeocot^o 

>— 'QOTt<CO^C<MCOOCOCD'— "COW0C0C^'^C0t^»r3CqC0Oi-'OiC^00»-<00 
■' ^ ^ — ^.Oscot^(N:0-^CDi-« 



,-H ^^i-iM(Mi-(CO'*MeOQOCO'tt*'*COCOWC^I>)C^OOCO'ViO 



^^OC^iO^HOl^HOit^i— 't 



-t^C^OOOiOiOOOOCOOOs-(fOit^C^i-<Cq 



-j;»oocDeoOic»o»ooocO"^oocq"^0'M'— '^coi— "Tt^co-". .. _ 
coi— 'oo'^csoooaic-i'-'i-'^HXii— <05"^'— t05cooiC'<t*os'^co'-<Oics 

ic cc c^ f]^ ^ oo <Z) cs <N oTiM ot^Tt'ooo^ooocoTtioioor^ioi-icocoar 

,-H^-i»-«.-<(M(NC^i-<i*<'«!jiCOCO"^»OCOWC^lC^i— II— ir-f^lCO^CO^ 



i0»Ci-'00O00C0O00t^<Mi0i0000i<:000»0C0Ol^-00^CqC^C0t^i0 

^COCOOiOOOO^-OOOOOSUOOCQt^t^C^OO'— <T^U0*C-HC^Tt<OOO 

1— icoco^-'Oso-cort'r^cooiC^— i-«*coo»o»oooc^Tt**0'^OiTt<ioeoeo 
t^OicococDcDco0500cooocot^t^cooeooo«oeo«-<oooooo^Hco 

1-1 C^ CO CO CO ^ -^ »0 ^ ^ 00 CO lO -^ CO ^ CO Cq '-^ i-H *-^ '-^ »-* CO »-H »-< 1^ 



3*^ ^ lO ^ '^ CN W5 ci*^ , 
XJO fc.*^J fc,*"" fc^C^ u,*^ j__»0^0»0 



'-«CJCOT^iOO«0 00 

_ ^ ^ ^ ,-, --H CM <N C*3 -^ 

OOOi'-^j^j^j^^^^^^^j^ 



S 3 =^-o ^ 9 ="-0 =^ g ^-a E-a S -r? -o -o xj xj aaqqangfla 
T, ='w5flio=^ioauo^u:)fl=^g^aaqcig333333333 
^w:>i-^ sJcMiot- 3cMict-; 3o P»o 3 3 :3 P ^o-HCMco-^f<oow30 
'SoO'— •'—''-<■— ''^^*^^'^^<^^coco'^■^»0'^^^o•ai■—^>-*1—l^—l1-^1-^c^^cMCo 



vHC4co*<«tto<Dri-ooa)0'-ic^co-^u3cor«ooo>Oi-<ctco-^tacot^oo 



STATISTICS OF INCOME FOR 1944, PART 1 



159 



O O —t C^ C^ ^ ^O «0 t* CO Oi O ^-^ C^ CO '* ifl CO I^ QO 03 

OOC»3COOO'^tDt^l>-001C^Mt^iC»-"OOiO 
OS OS OO CD OS iC r* Ol CO C^ O 50 ^i ^ '-I 



O'— tC'ieo^ic ^o t^ 00 Oi 

iC *0 »0 »0 »0 *0 U5 »0 u^ lO 



»0 CS-H I-HIC •-' 



, ,'»05tOOiOSC^cOC^'— 'MCsiO' 

■fr-ICDOOSi— l-HOOlOOO'-'t^-'-HC 



ec -^ CO o o 00 

CO CO CO "^ —< ■^ 
oo <© CO <:o 05 00 

COOfM ^ Cq M 



-COiCOCOCOC^OOO'— iQOCDOCO<Mt--'-H 



COIOOSO^CCDU^-— 'CM- 



I •-' r^ .-4 c^ O i— I 



c^05^ooi>>cou:ii^"*ic^»0'-'C^'-"-ico 



OSt^COOOCOCOOCOOS^HOOiCCSiO'^C^ 
t^OOCSlO'OiOt^OOOCOt-it^-.rC^C^ 
1-H -V C^ (N 1-1 1^ OO W lO CO CO^H^ 

CCCl -H ^H 1-1 1-1 -H 



C^ 1-1 CO COOS o 

ira c^ OS ^ lO o 



^,-(t>,,-tcD<D'-<M<i— •—lOSCO^-'t^i-iC^OOCOC 

or^ 00 coosr^ o ^ ^ lO t^ 03 »ci:^ ^ o CO c 

COU^CO-^ClCa-TjH'^CDaiCOCsOCOCOCOCD "" 
l«OSC^t>-^"^COCOt^OSCOC^O'— iO*OCO 



o co-H c^ t- to 
r- ^ GO o c<i Tt< 

•^ O ff^ 00 OS o 
■^ t^CO ^ C^ CO 



05Q0CSt^0S0Si-iQ0^t^^H000SC^O00^i-<C 

cqcor^i— iOc^ico*o»oooQOOsoscoc^ 

C^'^OSOSCOOSCOt>-CO»-''— I 
(>• '^J* (M I-" 1-1 W 



C^ t^ C^ O CO »o 

OO i-< CO W3 1— I i-< 
Tt« -H iC OS C^ OS 

i-< CSI O ■^ ^ CO 

^w1-«^ ^ ■* 



looooo 
,'00000 



tooooooo5_ 

-^ -OIOOW300010 '^^'^ 

OOOOOO'HC^c^C0'^iCt--H I 
W3COt*00OSi-(.-... 






- -a 13 TJ T3 -O 13 



■e *, 



O OJ 4) 13 13 -o 13 -o 13 T3 -u 



131313131313 a a o a 



a a a 

3 3 3 

>ooo 



3000000 



OI0OW3OOOI 



^»O«Ot^00O5^Hi-iCK|C^C»3'^»Ot^*-i'-"< 



C8 ""O -^O So 

M o C3u;b> 3e^ 



I I 



2 S • £ 



O O ^^ C<1 eo-^ U3 CO t^ 00 05 O *-< N M ■^ »0 CD t^ 00 o» 



MMcoroeomrocowcocO' 



O — NCC^US 



•^ u?iOtOU?u?*0 



STATISTICS OF INCOME FOR 1944, PART 1 






__, <i5 ftp 



■«-tc^co'^to?or*ooosO'^Meo'^w5»i>-ooc»Oi^Nco 



s;ss 






W ° S"3.& 2 



Hw. li)^ oX. S— 



_ i.t3 



^tpg-o 



a_ 
-sJ.^.a 



2 « 



5-:s-e M"? « 



g 3 t: i 
a ca — 



-o^ 



a"s| 



JO t,=^ k,—' i.=i l.<^ ^U5-*>oo 

; flJ-O TD v-o . "O tu*^ L. ^ t- ^ L L 

s o s-S 3 g 3-S = 9 ^— °— ° — — - 

' =*.»-. OiA "^irt Gift "^ 



CO 'J' MS 






«03< 

m"o>"oo 



■> "O "O "XS "^ "^ "^ XJ^ 



i-o-o-o-o-o a H a o a B « 



•5oo«-"»-'''-''-<csc^c^c>icocC'*«*<^to«or^ooa>»-tt-t^^»-i^^cs»c^ 



1— Ne<3'*'0<c>'~<»o>0'-"C«eo^io<ot^ooo»o«-ie^ 



SmmSSScim 



STATISTICS OF INCOME FOR 1944, PART 1 



161 



00 oa 1^ C4 eo ^ ift ^ t* 00 03 o *-• N CO "<*« ic CO r>- 00 o> 
cfl c» CO cc CO eo ec CO cc CO CO CO M* Tt* M* ^ ^ ^< 'tf' ■^ ■«* ^ 



tC us lA kC »0 to tC kC 



<DOSC<l'^asC00050C<ICOC4(MC^Ot^OOO<pCO 



oooscooo»-i"^oo-^c 



■OiOOOOCOOOOOC 



C^-^COOOOCOO'-'OOiOWScOOOiCC^C^CD -v 
t>-OSW50»OC^CO»-tiOt— OSCDMOS'-iOiOCO 

CO « C^ CS »-l t-l ^ ■^ M ^H ^^^H«-ll-I^H 



*-<iCCOt*00»COiOiOOOOC^COt^m'-<OOiO 
lO W3 <0 CO ■^ iC -^ t^ OO CD C^ O CD *-« ^* •-« 



t-CO»CCO^*<C^»d-(CD*-Ht-OQOMC^01b»ascOC 
OOC^COCOOit^'— 'OiC^'— •i—ilMOiiC'^OOO^*' C 
CO CO M 00 lO CO t^ CO I>- lO 00 •— I I>- »-H CO '(J' lO CO ' 

00 CT CO OcOCOCOC^U5t^O>t~'C<JO'-<0»CCO 



i-HiCCOC^iOOS»CC^CDO'-*OOCOOCOC^t^'-' 
OC^O^Ot—C^CO'^OC^^fC^'-'b-'-'C^Ot-* 
^*T-<Oit>-t^r»cO»Ct>-'^C^iC«-"(M»— I— CO 



«iOOSCOC^COCOC1^t~-COCO00*-<*/3^C^ 



O '-' t^ C^ »0 CO 



OiOOOOt^-^iMC* 



*COiOit-»Ot^cOt^C^»OCO CO»-«»-i 



oeo^-<o»-<ooeo'-''^oocoiooi'^^*'-<c^QOcooo 

OS i-H i-H *-! t* O »0 t~* ■^ C» CO t^ OO lO t* •-" O CO Oi 
t>- -^ CO 00 00 M* r* 00 C^ »0 0> CO OS O CD CO CO CO -^ 



o»-ib*o«oeocoe<ic 



coeoooo-*»'co»-HOOc^coi^t^coc^^^ooO'^'-'C^ 

CO00C^t>-O5cO'^00CO^t^I>-OiOJCOC^ 
■^Oi00iCCO«-"00i-it^CO^Hi-H 

O »OCO^i-« »-t w 



Si 

£.9 



ooooo 

OOQOQ 



00000005^" 



>ra oo_o_o_ tj ^ ,g 



OOOOOOO^HC^C^CO-^WSt^*^ 



at o) 

T3-0 

S3 

00 



(Ot^OO Oi»-t 



_ _ _ J "U "U "U "C^ '^ TS "O 



3 a a 

3 3 3 



o ° 

3-0 -a 

- g a 

3 c« 



t^^ 



-^' 'S 



a g a _ 



CO^»O5Dt>-00O>»-1»^C^C^M^*«t^'^^^C4CC" 



a «-o =« Bus 
k o flior* 3c^ 



'3 ^2 






o i-i w « ««■ lo <o 



STATISTICS OF INCOME FOR 1944, PART I 



K^ *r 












.2^13 



— . .9 






Sol 



IM PQ CC -^ 1-H -H CO CS M C3 11 1-1 tx. W5 »-< 



<MCO»O00 -^ CO «D -^ i>- do Oi ^ t>- O ^ CO 00 oo eo CS N 



oics'^ooc^t^oo-^OiioO'*csc^txc^oc^iMcoi-taocoioco»orx«-i 



-* C^^H t^GO*. 



t--t>-COlO^H-^tt^-^»<i— .C<Jt 



J^^O'^CSCO^HCO'^C 



■'tx0iC0'*<00>OOtxC0»0i0O^^'«*«OiflC0Ot*<Di0C0Oe0Ot^ 
-H^i-li-IC<IC^^^COCOCOCOlO"^COC^C^C^i-t*-<^t-iiOC^^H 



<MC^CO-H<C'(MOSC100i-i(M»-i05QOOt^'-«Tj<0'^<N*ncOC»(NCO'*-H 

coc^co lOOi-Hcoc^csoioooocaooowaoooococooscoc^in^ 
F-i cs 1-H ^t ^^ cs i-< ic fCi-H irq o iO o »o CO c^i cs '<*< r-i CO -«»< 



iOO-HOOiOOOCOOiCOCO'<*''^Oi»-<COiOCOt>-i-HOOO»i-<iOOO-HeoCOtx 
^H00-->*»C0W5iM?0OC0C0-^'»i0«0M'<t<CDt^i0C<IC0O^^ClO»0t>-t^ 
r--»CC^OiOOOOOCOCOOi«-(J»txt>-.— <r-»':DiOt--l>»05COt^C<QOOCC^«0 

rH --( 1-1 tH M (M 1-1 CO -^ CN| CO 00 CO -^ -^ CO CO iM Cq <M W tx CO I-" 1-H 



i-tOC^irt^H05-H0itx^Ht>-t^t^<M00Osaia000CDO0i'«*<O>tx'»'^N 
00»00«DCOOiO»0»OOOCO^QOC^-^0<Mi-'^eO^^-^CO^»-<"3'5'^H 
C0--^C0'^C^O0005C^i-i,-H^^CD-^O>'^i-<05C0OW5"^O)Tt«C^OO'^ 

i000O'^»000OC-^<M0i<NOtx^00OiC00C0'^0SQ0t^iC«0«0«-^00 

^H-H^Hi-icqc>)<Mi-H-<»»Tt<cocoio»ococ^c^cs-^'-"-^»-<»OM^H 



iO"5i-«OOOOOCOOOOr*C^40*OOOOS«OQOiOCDOSt^OO^HC^OOW30>0> 
4CCOC0010000r^000005*OOeOt^l^C^OOi-4-^W5»0'-HC^0003iO«D 

1— lco«D-HOit^co•^^*coosc^•-HTfcoo^OlOooc^^lO"^o>l>•u^c^oo 

t-^oTco 'X>COCO«DO<OOCOOO«D t^b^O OCOOOCOCO^HOOOOQOeOC^ 
-H C^ CO CO CO ■^ -^ »0 -^ "^ 00 CD lO •* CO M' CO C^ »-< »-• 1-H 1— < ^H CS 



■f 



•Qo ^.N !,« ^c-< i,c^ j^irsijiioio 



^^§£§11^111 



'-^ t?«ot 



•HC^co'<>rw30w>oc> 



-2oO^'^'-''-"^*CS|0)C^C0C0'^'^W5<^b-00Ol—tr-<F-i— i^i-ho»csp5 






STATISTICS OF INCOME FOR 1944, PART 1 



163 



OS o •-• cs ec ** *ft CO r-- 00 Oi o -H c^ CO '*' « «D t^ 00 os 



sccMcocceoeoeccocc-^''*'- 






ic^cdcioio lo iC 



ccocooost^i^cc 

^« CO »^ W W ^H 



ift00t^O>i«!O00u0 



r^-ot^oocooo^-oo* 

t^OiOO'*CD-^-^r^H 



eooco^ccooooco 



SOOOliOCOOSOOOiC^TfCDOO'- 
CS t^ t^ -^ t» C^ ^ (M 

CS -^ ■^ 1-1 CO «-< 



coocDO>ooeoooeooo'*j't^«-i 
OicDt>.aoooc^coi>"^'-< 

00N00W500»O»O^^ 



«0003COCOOOCOCD^O'«t"5t^'^ 



00 -^ 



o oo o o 
o o o o o 



1 ^ 



ooooooo; 



OWO'OOOO'O'- 



t. 13 — 



»0 <0 t^ 00 03 *-! 



Q> « C» <U <U a> -O "O "O TS T3 "U "a -O 

•a -o 13 13 -a T3 aaaaaaaa 
aaaaaasaasaa 

ooooooo>oo»ooo< 
-o5>-i'<f 



- -O -O TJ T3 -a T3 

-* a a B 13 a a „ 



S '-5 5 .Oi.Ng 



,000000 



^■c«o t-*ooc 



i CS CS CO -v *o 1^ • 









0> O^^ CQ CO ^ua CO^* 00 0% O ^^ C^) CO ^ O CO t^ 00 o> o*-^Nco^*o o r» 00 o> 



STATISTICS OF INCOME FOR 1944, PART 1 



c S 



*-l«CO-^»«CDt^OOOaO'-HC^eO-^U3?Ot^QOOSO^H(MC 



f< W3 <0 b- 00 Oi 



ie4c<)c^c^(Nc^csic4 



as 

6-\ 



a? 



. S)'3 



- ^ a- 



a_ 






gjjla 



iaSss 



>'9 






g-a.^-S S.2-S £ S 

-saSf|.^-ia§ 
^^s-si-la-s.s.s 



rs3 






^tf'40t^cotDioost~^<Ncocct^Tt»';D'— <cocow5M<a>t>-03cO'— tiOf-Hiooa^ 

r^CC»0t^00OiCCt^00e000OiOC0O5C^':DCO-«J<iC-HCDt^O05OSC^O0> 



^-HOOCOiCi-lCCO^HtN.t^OcOCDcOT-iOCDOSOt^^HiO' 



3<O00^C^ 



-Tt^f-t t-l O t^ DO CQ CO O O 00 1-H Cq 00 CC M <£) to C^ CO CCxJ* -^ CO OO CO C^ I 



W N Tl CO C^ -^ 00 ^H GO -^ 00 Ol 1X3 OO -^ »ft 1 






Tt<i-tCOOiOt^iOOiOt^t^Tt<(^C>3'^'<*'Oir30000CS<MCO'^'^t-*tOC^OO 
lOCO-^t^t^OO^t^OiOiOiOSC^OOOC^iOC^Or— dcDM^f<J*(^05COCO 
aiT-tcOI>.-^C^-<»HMOOC^iCr^OO-^OOii-IOSOOO<Mt^OOTt<iraOOOC^t^ 

OCq^-icOcOeOcDI>»^i— iiOOtOOOsOOtOOiO'^^'^COiOC^OSCOOi 



(M^H iO'«*<cor*o>coosi-H'^iftw30ooit*i«ooco^HO'^^Hi-H'^osr^ 

Mt-i OSO'*1<t^iCO'^:00000'«*«':OC<liC--*OeOC<l'«»<0>«-< 



<:OC<lOOiOWD'*J<t^COOt^(NOO':OiOOOOSCO'fJfi-iC^iOOO'^t^C<J'^t>.i-HOS 



looooooin^os'^oocDc 



JIr^OOiO<X>M^OO^HCOCOOOOOOCD^H^H 



!OOOOiTt<000<CI>.OOi-iOiOCOOOCOOtDOOCO'-'t^<DiM05-^'-tC^t^cO 

cDt-'-'-Hor-ocooot^ooioiccoioiooiO'^iooooosooosoo^H^ooe^i 



^i-.^Hi-CC^i-lr-I^H^H(M<MC<)'— iT-lC^^-Ht-Hr-l^-l 



C^C^«-t*-i^ 



00C^00C^»-HW5CD00iO'^(Nt^C^t^i0^»-»O'-HiO»-"t^-^t*':O00OCC^ 

csjot^^H(Mcoioasosw3(ro»ooot^<a3io<NOOi'*'<r»o»-'C^O'^^r^co 

OOCOiOOOOOCDt-wTjicocOOOO^OOiOOCSiOOSCOO^'^^^OO^tO 
CO lO :D ^ 00 00 tCt^tCoO C^'oToO t^o"c<rcCr W3 -^COCOCOWMOOWDCO-^C^ 



cOCOi-H^Hi/5(d-HOW3'-<COC^Oir>-t^'-H'^ji'^iOCOOiO'-<000'^0<00 
000^*'C00300SOOiCOC^»-HtOiOCOC0005COCOt^O>U5»-<OC^Ot>-CO 
C^ir3cOf-<OiCCOOOi^^05^»OW5t^05iOOr*cOOt-HOOC^'^C^^ 



^ 



■OO t.c5 ^-H ^l>| ^Ct ^,iOtMO 

.S (UT3 .-a <v-a . -o «— ' -. ^ - 
T3-0 o fc OT3 a V cj-o 



-^' N CO ■^' »o o »o o o o 

— u- J ™ ^- I- C« f^ n'^ l-ft —^ - 

-o \^ 1> ^ ^ 

.SS='-S3a='-S='9='-o9x)9-S-S-S-S-SogcaggqggS 



i-i(Neo'«io»t^aoo>p'-|<NcO'«f«o«t^oqoJO^C}c33i;!aoDt^ww 



cSesM 



STATISTICS OF INCOME FOR 1944, PART 1 



165 






O »-i M CO ''t^ iC CD t^ 00 
»0 lO lO m lO lO lO lO »c 



cccO'^oooir^Tt*t'-(McO'**'0-Hoo 

ooOiOOc^QJOiOeoeoO'— 'oooii^ 

lOiOOOOOtMinGOOiTpOCOt^-^C^ 
^cocS-^ ^ -^ .^ ^H 



OS t^ CO 1-H CO O 
CO TJ^ OO lOO 
N Tt* C^ CO »0 O 



■^T-tCO'^OOCOOO'—iOOiCDOS^'-HCO 

^-<coicco»r30oot^r^»OOiCdio 

C<lOO'-<aiOi»-'COC^'-t»-<<McO^< 



lO lO (M CO C<» O 
^ OO "* O CO t^ 

»0 CO O C^ OiO 



osc<^^^^osOi00cO'-Hco^>-0505^ 



J CO CO^-H i-H ^H ,-1 



oor^ CO -^ 



iOO»Cb*'-i00W500O(MCDW0'-Ht>- 



r^ Tf* t~* i>- Tp iO c 



■^ O eot^ -^co 



CO r-o Oi -^ 1— I 



U^-^COtM^HiOCM^-H ^H 



C^ CO (D CO CO O CO 04 ^H iw^-r 



OOCOOOiCOCOOCOt-COC^COOOt^CO 
t-COOi-Hi— "»-iOC^*00'^05COt^ 
t^CD fcC CO C^ OO CO '-"-' ^H 



CCJ^O O CO -^ 
OO CD t^ OO '-' lO 



OO OiiO'*'^ ^ 



t-»MCOCD-^CO>rt'-<OSC^O'^COCDCO 
OOl^OCOCOOCOC^cOOCOCOC^'— I 



Tj< f* CD O CO t 

CO 03 CD 1-H 00 f 



^l-HCOW 



»-HC0O5*O'^CO^t<C0i— <iooooocot-^co 
»-tiO'«*'0*ocoiCcooot^coeoc<i»-4 

»-^eo05CD'*oco'-H 



i-H t>- ^H I>- 05 f— < 

i-H CO <M COOOO 

csTr-^cD CO '-I ''J' 



Ss 



looooo 
,' o o o o o 



■ ooooooog, 

- _>if30iOOCDOiO- 
00000-H<M(McC->J<>nt^'-l 



« 



t> aj O) » « -a TT T3 TJ -a TS T3 -o 
TSTa-caTj accccccc 



c a c c _ 



iC^Ot^OOOii— i*-<C^C»5rO'^iCt^'— "' 



3-OT3T3T3 

: c a B B 

3 3 3 3 ca 

>oooo 

JOOOO 



K o o oo o o 



3 O 



^ ^ P d o ^ ^' 



O-HCflW^»OC0l>-000iO^^<Ne0^i0CDt^00 
CO CO CO CO CO CO CO CO COCO^^^^^^^^^ 



0«-«C^CO'^»0 CO 



166 



STATISTICS OF INCOME FOR 1944, PART 1 






Si 









,-t,-it^,-iOiC^W5C^O 






«-»OSiOCa«OOOCCCO'-<e 






NC^Mccecoieco 
t>-oocsosow3ooc^ 



CO 00 CSO O oscc 
1— t lO t^ QO t-- t>- tP 

t^ <o l^ -^ 1-* oo oo 



. -^r CD t^ CO ^H s 



cOOiMOiOt*CCOS( 



« s ti 



F-i (N CD.-I C 



30iOOt^b-»OW3030>COCOcDcDCCC^CO»-lOOt^*HO'<t*t^OOSOOOOCO 
. .. . _^._ noOOOOiiOCOOieocO'iDOOQOfMOC^'^ 



5CDCCe000cD00':D'^t-Tf«i0'^<:Dt--iO01»OOO00»L 



t— ^j<C4r^a3cocor^»oc<j^o>ooi'^'^'-<ccooosc 



■ c^oo--'cocoOooiccoOc^coTt*ccr^cot--osas»ocs»cc^coc 






g ^ ic ^ ^ CI ^ c) '■] CO . 1 i • ; I ; ! '.^c-ie^'^^ d ^ d d d d d d d o 2 os c^ 

"H S ol £*S S ^ S'H S SI'S £"3 £ £ 5 5 a. -o na t3 t3 t3 ts t3 ts t3 t3 -o la t3 -u -o q a a 



.-«j^»oau:t^»oa=^G='ggSqg3=J3S:333:3=3333333Q-.— 

3C-OOI- PCI .or-. =3o SiO 3 d 3 => =^o^CICV3Tt*iOO«:>OOOOOOOSoS 



^dd--^-->.ri 



»-<cscc^»ooi'-ooa>o»-«cjco^»o«ot^ooo>o»-»c»co^»otor^oooJO'-*c^e*5^»o<05* 



r" 



STATISTICS OF INCOME FOR 1944, PART 1 



167 



OOOSO wWCC'^»«<Ot^00 03 



O *H 03 CC -^J* »0 CO t* OO OS 
IlO U^ Ud kC U? U3 lO U? U) U3 






CO t* Oi CD 



t-H O lO T-i CO 
lO 00 COi-tO 






lo lO r^ oo o oi 

OS ^ 00 00 Ol OJ 
1-1 O CO lO 'J' Ol 
oa^^ ^ V -* 



ICC^C^COOOOC^CONCO'-' 



COCO^^^H 



*C '^ 0> CO »-< t^ 
OCO'^ i-" ^co 
05 05 t>- M -^ Oi 

»-l OS 00 CC CO 't^ 

osr-- »o o CO o 




il 



•p. 



> -a I '^ rH U5 g 



K o ausr- Pel 
^ 52; t> d d -< '^ 



§ s aes 

E-i O 4) OS a) 

s§s 

ca " ca 



ooa*o»-ic<cc^»«<ot'-oo 



o<-<Mec^i«i« CO r- oo ^ 
to lo t£a ko ko to lo ko >A ^ 



168 



STATISTICS OF INCOME FOR 1944, PART 1 



^H^Hi-n--n-n-i^-(i-i^H^Hc^c^c^c4c<Jc^c^c«»c^csiccc»Deococoeoccco 



1 1>- c^ t— oi -"J* M '-• ic t^ o '-^ cocoes 



I t^TT -^03 w 






■ a& CO kO C^ n 



'kOCDCSllMOOC^OOb' 



' 00 (M CC CO *-H , 



1 OS OS ^-< 00 05 t^ CO ^^ 
I '^ 00 Oi <M Oi TT CO CO 
r 1-nO 00 -^ Oi CD (M ^ 



't^ooco^-<»-<t^r>.o 

iOiCO»-<t*'^TPOt^ 
>CDOit^OcO»OCO»-< 



' CO O 0> ^H oo '-' • 



lOOO (M C<J ^ ^ 



I CO CO CO Oi CO CO t^ 
r ^< »-• C^ ^« kO CO ^t 

tocoeocococo -H 



t CO 00 r^ -^ CO CO »o t^ 

1 1-» O ^f OS OS OO f— t 1— ' 
1 00 TT CO r-» <M to Tji .-1 



« s 



I OS C^ 00 c^ t^ c<» »o 
■ i-H CO OO O t^ CO oo 
' M -^ C<» 00 OS OS !>• 



icoosc^oi'^cO'-H^ 

■ (Mf-COOi-i^ ^ • 



Ij V 



.i CO O 00 CO CO "^ 
1 00 ** <M to ^ C<) CO 

1 00 OS c^ 1-1 r- ^r ^-H 



J ^ ,— I t-^co , 






. CS *Od 



lO "«f »0 fcO 



giO 
_ - - "-^ 

tO«— t^t»— ''— 1»— 'CS<Mco'^»r3cci^ooo>'— « j^ 



I ^ C^ CO -^ »C Oi 



w < 



)Os^ 



3 . T3 OJ-O 

: S o "^ c: Q^ G u G ai u q; w ai ai aj oj d/'O'O'TJ'U" 

3T33C3T33g3xJ°-09'^-0-0'UT3(qpCc;,.., _, - 

- 3csior- =3c-iot^ 3»o 3»rj 3 3 3 o ^ >^ ^ oi CO -^ ^a)^a><z><:> <=><=} <z><:>^ in ^ 
^,.^,_,_,-,c»<^^'^^c^^coco■n'^•^0'X'r-oooi»-'»-l>— <»-'»-''-'CscscO'^ic'-Oi>-ooos«-<'-"C^ 



> -a -o Tj T3 -o "O "O T3 "O 'o -a T3 -ma T3 a c 



_ fl et a 

fl 3 3 : 



^HC<co'V»ocor^oooso^^c^co'^tccor^ooaiO^HCMco'^*c«or*QOOso^Hc^eo'^u5»t* 

w^vj'.r -^ «^/ ?5^ ^ ^^,-1 ^^,-.i-ic^cs»(NcSc^c^c^(NC^Meocococoeoeococ^ 



STATISTICS OF INCOME FOR 1944, PART 1 



169 



oo OS o »-• c^ cc ^ W5 «o t* 00 OS o »-• e<i eo '<»' lo to 



inunfiteikfuQ to u^ lo us 



'o oooo 
' o o o o o 



o o o m - 



.£t3 



t-rJrt 



3 Z 



1 I 



•111 



<M i 



"O "O "^ "U 'O 

a a c B a 



1 "C "a "D "O T3 -u ■♦^ 



,000000 



00000^ 



QOOSO^^C^ cc^ »o COt^OO OS 



J Z ^ O O' r^ ^ 



_ TD 3^ 3 






170 



STATISTICS OF INCOME FOR 1944, PART 1 



■•-<c^oo'^iOcDt>-ooa50»-Hc<ieo'^wDco»^oooiO^H(Mcc*io^t^QOosO*^c^eo'*k«<oi^ 



Mia M 






-§ I 

of 2 "w 

S; a S 
s 



<U "u 



i 

e 

9 



•aO ^c^ .^ .oi . (M . u3^iO 



t~* t^ »ft t>» W5 ^D C^« 

CO lO t>- ^* f-( 



M* CD -"iJ" »0 •«*< ^H CO 
W3 0*-<«-t COM 
t^ COOCO 



-<*< oo r^ CO CQ C4 1-» 



uiooO'^'^ooO'^co 



lOOO t^CS t-i 



COi-HiW^COi-iOi^H 
00 ^ 00 •«*< 00 05 -, 



COC^OCOOSU500<MOCDC^ 



00 OOOO C<l 



^rocoO'-'Oi'^o 
c^oocs»ooeo'-'co 



e^cooc^i-Hi 



CO lO CS to »-H 1-1 T 



coc^iO'^'^oc^ooui 

OOOiCOiOOOC^COOO'-t 



t^COOiM 



ccoo 05UD100 -^ too -^co 

OWOSOOO'n'»-i^ ^ *-" 

o o'cs w" ^"« « " ** w fT" 






: I I I I I o 

.-, .^ .-^ ^^ .->. .->. ^^^^.^^^^ _ --,-,_--- ^ ^ ^H v, ^, 

^"2 9 oS S'9 S S 9'S S fc'S OS'S S3 S S S S-a-S-a-S-S-S-S-S-a-o-S-S-a-a-a'a'q'a 

"r, ='u5aiO='iog>0^'09^9^g99gga3333:33;3S333333__c5 
^«r-; SiTJiot-; Se^wh- rio 3w 3 3 3 =1 3Q^5^„^„,53^QQQ<-,oQogi^Jig 
-200-^»-'»-<»-'CIC^C^C^COCO'^-^»0«OI'-OOOS^H»-».-i.-n-<.-H{NC^C»3'*»OCC>t^OOC»i-4«-IC^ 



i-t f-i »-( »-i 1-1 i-H ^H ^H t-l i-H W CJ c^ c5 C^ C< C^ W C^ <M CO CO CO CO CO CO CO CO 



STATISTICS OF INCOME FOR 1944, PART 1 



171 



oea»o^^c4cO'««*iocob*oo 



o t-^ e<t eo ■^ W5 «o t^ oo OS 

IC tA iQ LO to ^ k/) iO U3 U5 



sa 



o o< 

OOC - 
U500C 



a %< 



8 S 



J Ts "u ta 'o TS "W 



T3-a-a-a-a £ = 5 

3 3 3 3 3000C 

ooooogggj 

« lO t^ f-> 1-t C>1 c 



»rtOoo*«^ 



aooao^HC«eo-^ir»cDr^oo 



K O C lO t* SN 



U) U) U3 >0 IC ^ *0 U3 



■? 


^■1 


s 


S a 


3 


o t1 


S 


■"■ip 












^^ 


XI 


n-'^ 


a 






«a 


H 


H 



kds^ 



172 



STATISTICS OF INCOME FOR 1944, PART 1 



03 O 









lOOCO W*H 






< •* C<J t^ OS »-l M 



I GO t-- b* O O c^ ^ 

1 M -^ CD t^ W 1-H 



t M M CO 00 C^ i-t CO 
< CO '-H t* CD C^ ^H ^-* 






__ JO ^H r* W5 <M W3 O i-» 
I -^ 10 »-r 00 C^ 'H ^-( 



iOOCOW30-*C^t>-^HTf^H 
' 00 t>- «D i£> 1-f *-( 



tC<»OiOSC»OSCviOOC^^H 
"3 CO t^ 00 C^ »-H 






?OOCDCDa3U3CACOC^«-<«-Hv^i-H 

I r* 00 10 00 ic *-! 



'^'=' »-^ «-^ 1- 



10 c^ ' 



• i-HC^co^tt<»OOir50000000 

lOf-Hf-lr-li— II— 'C^OCO'^tOt'*'^ — — 






i-i'^iHCDt^oooi'-iL^t^t^t^t^i_^,i_>^j^fc,j^^^^,t^535>' 



.a a 



J TSTD T3 tJ T3 13 X) T3 T3 -t3 XJ 13 Ta tS TS 



-£dd-<^^^c 



ic^c^eoco'^"^»ocoi 



d -13 t3 T3 X; T3 fl C a C3 C 



f-HCacO'U'kOOiOOOOOOOOOioS 
r-<i-(r-1»-l.-"C^C^CO^kOCDt--0&05»-'»-«CS 



r-"C^C0'**W5CDt--00OlO'-«C»e0'^»0<0r-"000lO^-tC^C0^"? 



^. , _, CDt^00O>O^HC5C0'^*0<Dt* 

WC^C^C^C^C^C^CNJC^C^COCOCOCOCOCOCOCO 



STATISTICS OF INCOME FOR 1944, PART 1 



173 



00 OS © »H Cfl CO ^ kC CD r* 00 os O^^C^CC-^ifl to 



lO »C »C lO "3 »0 ift lO 40 *0 



11 



t "^ T3 T3 "O "O '^ ■♦* 

^ P G H — 



SSSS 

CO -^ud t 

a» V « - 

a a a a a 

9 3 3 3 3< 
OOOOO? 
U30 OO lO^ 

c5co-*>ot^' 



000»O^C<C0'>»>>05Dt>.00 



3 S 

■•3. 



f^ 


V 


^ 


i 




.u 



■3 B-a 






moousL — ., 



o 9^ ca 






5Ji 3 
S oSJJ 

Sag 
H H 



O •-< Cl CO ^ »/9 



■^ kO U3 lO u^ U3 U^ i/> lO LO 



174 



STATISTICS OF INCOME FOR 1944, PART 1 









g-sg 



g-fg 

CO fl-^ 



^ CS 



1 ^ 



o «o 



30 ».C^ ,^"-^ 1,01 ^(N ^tfS-^IOIft 



V V v 
•OT3T3 



:3^q^3^0^3^g3a3|||qo333333a3333 .-•^- 
*" 3 3 3 3 3^^^pj^^|_,^QQ|_|, 






STATISTICS OF INCOME FOR 1944, PART 1 



175 



QOO&o»-'NeO'<<f<»fl<C'b»oo 



o i-i e^ CO •«»< u5 o t-* oo CT> 
to u? U3 lo lo ud *n m ui ^ 



si 

■«.a 



CO^>Ot^'H ^ J< ^ ^ 

S fc fe S3 4;"OT3i3'a 
'O'OTjTa'o S 9 S H s 

3 3 3 3 3ooOOO« 

sgsgglSsssj 



^ -2 5i 



T3t3 -^ 



T3 t,"a 



t>.^^-o o 

3-^ fe 3 3^ „ 

■a J-a 3^ nu5 

K O OWt^ 301 



•^ i 

&> I 



I a 

£ ."S 

*^ g ** 



» O »-< e« CO -^ U5 CO t* oo o 



O^^CICC^kO CO C^ 00 o> 
UStOiOkQiOU) kO to >c ^ 



176 



STATISTICS OF INCOME FOR 1944, PART 1 



s 



« 



•S ex 2 

« 2^ i 

"^00 to 

1^ 1 

•s < 



<-ie^c<5'^u5tDt»oooio^Me<5^io<ot^ooo»o»-ie<icC'«»<iotot»ooo»o>-ie<ieO'*usot-. 
f-H ^H t-H «-i t-H f-4 ^H ^^^H 1-H c4 c4c^cqcs) 04 c^ 04 09 04 CO CO cococQCQ coco 



OHO 



o.'go. 



SM 



•ss 



"5 eO 
«'§of 



o.-Oin 



130 ^^C5 ^»-t ^ CS fc^C<l ^ift-^WSlO 



I ■ I > I >ooo 

8mo>o 
.-IMOJ 



O*~i*-t*-i*-i<-io40icc-^iocot^ooa>r 



="0 Oio 



^HOlCO^iOOkOOOC 

-^ -u -^ -o -o "^ "6 -^ '^ "U "u "^ XI x) "U q a a 
;} 9 9 



5=^ogin='iog='g='ggggg3333399393 
;u5t>; =Jo5«w riio ri« =i d ri =i ='o-<o>co-»<«o«ooo 



>oooooo>oo 



»-io»«"«"'>'0'~-ooi»o«-i04cO'*>otot^ooo>Oi-io»e<;"<f<«o<or>.ooo>o^e3C23;!25S£; 

.-■.■•i.^^ . ,-l,-lrH,-lrtt-lrtrtMi-lMMO<o5oio5o>0«C<0<«W«eOCOWCOC<> 



STATISTICS OF INCOME FOR 1944, PART 1 



177 



00050^HCilM'^W5<«t^OO 



OrHC^C^'^ifl CO t^ 00 
tC US kA 1/3 u^ to lO US U) 



gSSJ 

CO ^» Ui t 



Sg 



3 3> 



3 T3 -a -a T3 -O -TS -S 



-ots-o 

BBBkh — ^"^ 
3S3930000 



aoo»Oi-HC^cc^40cot^oo a> 



o^c^co-^ui *S "ir *5 



^1 40tOUSiOkOU3 kO 



178 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 13. — Individual returns xvith adjusted gross income for 1944, by States and Terri- 
tories: Number of returns, salaries and wages, dividends and interest, adjusted gross 
income, and tax liability. 

[Money figures in thousands of dollars] 



States and Territories 



Number 

of 
returns 



Salaries 

and 
wages '" 



Dividends 

and 
interest " 



Adjusted 



Tax 

liability' 



Alabama 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida. 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana.. 

Maine 

Maryland 

Massachusetts. 

Michigan 

Minnesota.. 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico. 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah.... 

Vermont 

Virginia 

Washington *' 

West Virginia.. 

Wisconsin 

Wyoming. 



572,002 
160,413 
294,518 

,935,568 
350,109 
822,010 
118,873 
373,654 
619,844 
682,269 
172,862 
163,667 

,281,341 

,294,198 
782,428 
608,969 
602,755 
603,200 
288,359 
867,185 

,784,053 

,215,631 
897,451 
261,609 

,199,251 
167,008 
415,774 
55,601 
184,451 

,829,218 
122,992 

,599,607 
761,289 
160,511 

,874,184 
500,026 
488,183 

,698,731 
297,295 
372,504 
159,583 
694,233 

,947,800 
194,344 
106,967 
775,479 
896,870 
480,479 

,105,294 
78,948 



957,652 

289,359 

395,841 

8,083,038 

561,808 

1,925,982 

268,558 

775,419 

1,088,183 

1,121,884 

370,150 

203,346 

6,954,457 

2,458,547 

909,405 

890,732 

969,431 

1,008,409 

488,373 

1,808,053 

3,730,289 

5,204,857 

1,307,375 

372,121 

2,091,572 

270,715 

497,632 

111,716 

310,333 

4,184,581 

190,867 

12,399,395 

1,133,225 

133,086 

6,273,252 

799,714 

952,358 

7,514,188 

693,083 

549,982 

131,609 

1,103,028 

3,127,092 

379,080 

160,084 

1,415,962 

1,801,088 

925,144 

1,890,191 

142,467 



18,329 

9,187 

11,799 

302,111 

33,737 

122,763 

30,443 

36,475 

71,633 

43,637 

9,648 

3,789 

273,268 

69,117 

36,964 

24,329 

33,349 

33,144 

27,664 

80,084 

221,599 

145,914 

58,573 

10,405 

108,022 

6,652 

20,960 

7,403 

15,296 

174,196 

5,294 

765,816 

46,139 

3,717 

209,774 

23,384 

26,564 

328,870 

33,255 

12,846 

3,607 

39,712 

99,806 

8,428 

8,866 

57,108 

45,261 

23,162 

76,194 

4,604 



1,185,411 

384,422 

581,338 

10,649,860 

824,968 

2,325,383 

339,264 

956,456 

1,534,019 

1,421,316 

476,099 

351,087 

8,702,045 

3,144,033 

1,663,934 

1,360,382 

1,228,999 

1,318,078 

608,188 

2,211,779 

4,466,782 

6,237,693 

1,890,787 

523,396 

2,723,663 

373,608 

860,093 

154,191 

369,059 

4,955,529 

245,781 

15,653,778 

1,483,498 

332,683 

7,474,899 

1,115,362 

1,308,151 

9,107,768 

730,029 

691,338 

277,578 

1,406,248 

4,351,859 

457,892 

205,539 

1,709,021 

2,301,808 

1,072,958 

2,460,891 

197,078 



130,232 

48,930 

65,437 

1,544,444 

110,086 

364,464 

68,106 

151,273 

222,794 

177,956 

72,651 

37,034 

1,297,781 

402,950 

190,061 

163,259 

134,683 

167,444 

69,985 

310,888 

624,644 

909,432 

237,630 

59,698 

357,419 

43,542 

97,511 

25,419 

39,289 

703,308 

23,433 

2,435,681 

163,057 

32,856 

1,035,280 

133,151 

190,522 

1,228,122 

103,401 

64,716 

25,124 

159,812 

559,973 

49,717 

21,791 

208,124 

331,918 

112,127 

300,865 

26,006 



Total... 46,919,590 



91,224,713 



3,862,899 



116,406,018 



16,034,025 



For footnotes, see pp. 179-181; for extent to which data are estimated, see pp. 47-53. 



STATISTICS OF INCOME FOR 1944, PART 1 

Footnotes for tables 1-13, pages 65-17 S 
(Facsimiles of return forms, to which references are made, appear on pp. 386-396) 



179 



' Adjusted gross income classes are based on the 
amount of ad j usted gross income (see note 2) , regard- 
less of the amount of net income or net deficit when 
computed; returns with adjusted gross deficit are 
designated, "No adjusted gross income," and the 
size of the deficit is disregarded. 

2 Adjusted gross income means gross income 
minus allowable trade and business deductions, 
expenses of travel and lodging in connection with 
employment, reimbursed expenses in connection 
with employment, deductions attributable to rents 
and royalties, certain deductions of life tenants and 
income beneficiaries of property held in trust, and 
allowable losses from sales or exchanges of prop- 
erty. Should these allowable deductions exceed 
the gross income, there is an adjusted gross deficit. 

' Tax liability after deducting tax credits, relat- 
ing to income tax paid at source on tax-free cove- 
nant bond interest and to income tax paid to a 
foreign country or possession of the United States, 
allowed only on returns with itemized deductions. 

* This class includes the nontaxable returns with 
$1,500 and over adjusted gross income. 

' The classification, no adjusted gross income, 
is for returns showing allowable deductions for the 
computation of adjusted gross income equal to or 
in excess of gross income; that is, other loss on line 
4, p. 1, Form 1040, is equal to or in excess of sal- 
aries, wages, dividends, and interest. (Also, see 
note 2.) 

• Less than 0.005 percent. 
' Not computed. 

' Adjusted gross deficit. 

•Adjusted gross income less adjusted gross 
deficit. 

'" Salaries and wages include annuities, pensions, 
and retirement pay not reported in the schedule for 
annuities and pensions, but exclude wages of not 
more than $100 per return from which no tax was 
withheld, reported on Form W-2. Such wages are 
tabulated with miscellaneous income. (See 
note 19.) 

1' Dividends, domestic and foreign; interest on 
bank deposits, mortgages; interest on corporation 
bonds and on taxable and partially tax-exempt 
Government obligations before amortization of 
bond premium; and dividends on share accounts 
in Federal savings and loan associations. Partially 
tax-exempt interest on Government obligations and 
dividends on share accounts include amounts re- 
ceived through partnerships and fiduciaries. Ex- 
cluded from this item are the dividends and interest 
not exceeding in total $100 per return, reported on 
Form W-2; such dividends and interest are tabu- 
lated with miscellaneous income. (See note 19.) 

'' Income from annuities and pensions is only the 
taxable portion of amounts received during the 
year. Amounts received to the extent of 3 percent 
of the total cost of the annuity are reported as in- 
come for each year, until the aggregate of amounts 
received and excluded from gross income in this and 
prior years equals the total cost. Thereafter, en- 
tire amounts received are taxable and must be in- 
cluded in adjusted gross income. Annuities, pen- 
sions, and retirement pay upon which tax is with- 
held may be reported in salaries and wages. 

" Net profit from rents and royalties is the excess 
of gross rents received over deductions for depre- 
ciation, repairs, interest, taxes, and other expenses 
attributable to rent income; and the excess of 
gross royalties over depletion and other royalty 
expenses. Conversely, net loss from these sources 
is the excess of the respective expenses over gross 
income received. 



'* Net profit from business is the excess of total 
receipts from business over business expenses and 
the net operating loss deduction due to the unab- 
sorbed net operating loss from business, partner- 
ship, and common trust funds, for two preceding 
years. Conversely, net loss from business is the 
excess of business expenses and net operating loss 
deduction over total receipts from business. 

1^ Partnership net profit or loss excludes partially 
tax-exempt interest on Government obligations, 
dividends on share accounts in Federal savings and 
loan associations issued prior to March 28, 1942, 
and net gain or loss from sales of capital assets, 
each of which is reported in its respective source. 
In computing partnership profit or loss, charitable 
contributions are not deductible nor is the net 
operating loss deduction allowed. 

1^ Net gain from sales or exchanges of capital 
assets is the amount taken into account in com- 
puting adjusted gross income whether or not the 
alternative tax is imposed; net loss from such sales 
is the amount reported as a deduction in computing 
adjusted gross income. Each is the result of com- 
bining net short- and long-term capital gain and 
loss and the capital loss carried over from 1942 and 
1943. Deduction for the loss, however, is limited 
to the amount of such loss, or to the net income 
(adjusted gross income if taxed under Supple- 
ment T) computed without regard to gains and 
losses from sales of capital assets, or to $1,000, 
whichever is smallest. Sales of capital assets in- 
clude 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 
partnerships and common trust funds. 

" Net gain or loss from sales or exchanges of 
property other than capital assets is that from 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 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. 

'* Income from estates and trusts excludes par- 
tially tax-exempt interest on Government obliga- 
tions and dividends on share accounts in Federal 
savings and loan associations issued prior to March 
28, 1942; such income is reported in interest and 
dividends. 

1' Miscellaneous income includes alimony re- 
ceived, prizes, rewards, sweepstakes winnings, 
gambling profits, recoveries of bad debts for which 
a deduction was taken in a prior year, and health 
and accident insurance received as reimbursement 
for medical expenses for which deduction was 
taken in a prior year. Also tabulated as miscel- 
laneous income is $45,873,383 of wages not subject 
to withholding, dividends, and interest, not exceed- 
ing in total $100 per return, reported as other in- 
come on 1,141,537 returns, Form W-2. 

2" Surtax exemption is $500 for the taxpayer, 
$500 for his spouse if not dependent upon another 
person, and $500 for each dependent with respect 
to whom a surtax exemption may be claimed. 
Such dependents must liave received from the 
taxpayer more than half their support for the year 
and must have had less than $500 gross income 
during the year. Dependents include only close 
relatives which are specified by law. 



(Footnotes continued on p. 180) 



180 



STATISTICS OF INCOME FOR 1944, PART 1 



Footnote for tables 1-lS, pages 65-178 — Continued 

(Facsimiles of return forms, to which references are made, appear on pp. 386-396) 



" Payments on 1944 declaration of estimated 
tax include the credit for prior-year overpayment 
of tax as well as the aggregate cash payments made 
on Form 1040-ES. The frequency of returns for 
such payments includes returns showing credit 



which 191,905 show no adjusted gross income, and 

37,329 show adjusted gross income of various 

amounts and itemized deductions of larger amounts. 

" Nontaxable returns are those with no adjusted 

ross income and those with adjusted gross income 



only, cash payments only, and returns showing which, when 'reduced by deductions, standard or 

itemized, and exemptions, result in no tax liability. 



both. 

22 Returns with standard deduction are optional 
returns. Form W-2; short-form returns with ad- 
justed gross income. Form 1040; and long-form 
returns. Form 1040, with adjusted gross income of 
$5,000 or more on which the S500 standard deduc- 
tion is used. 

=• Returns with itemized deductions are long- 
form returns. Form 1040, on which deductions are 
itemized; long-form returns. Form 1040, with no 
deductions filed by spouses of taxpayers who 
itemized deductions; and returns. Form 1040, with 
no adjusted gross income whether or not deduc- 
tions are itemized. 

2' Contributions, reported only on returns with 
itemized deductions, include each partner's share 
of charitable contributions of partnerships, but 
cannot exceed 15 percent of the adjusted gross 
income. 



The 502,946 nontaxable returns with adjusted 
gross income and with itemized deductions include 
37,329 returns with net deficit. 

" Number of returns is subject to sampling 
variation of more than 100 percent. The number 
of returns and data associated with such returns 
are not shown separately since they are considered 
too unreliable for general use; however, they are 
included in totals. For description of sample, see 
pp. 47-53. 

" Less than $500. 

'< Number of returns is subject to maximum 
sampling variation of 30 to 100 percent, depending 
on the number in the cell. For description of 
sample, see pp. 47-53. 

'5 Returns with normal tax and surtax consists of 
(1) returns. Form W-2, and short-term returns, 



_ , , ^ -ii. -i Form 1040, wherein the optional tax is paid in 

, Interest, reported only on returns with _jtem- ij^u ^,f normal tax and surtax, and (2) long-form 



ized deductions, is that paid on personal debts, 
bank loans, or home mortgages but excludes interest 
on business debts reported in schedules for rents 
and business, and interest on loans to buy tax- 
exempt securities, single-premium life insurance, 
or endowment contracts. 

2« Taxes paid, reported only on returns with 
itemized deductions, include personal property 
taxes, certain retail sales taxes. State and local in- 



returns, Form 1040, on which the regular normal 
tax and surtax, or normal tax only, are reported; 
that is, all taxable long-form returns except those 
on which the alternative tax is imposed (see 
note 36). 

s« Returns with alternative tax are long-form 
returns. Form 1040, wherein (1) the net income in- 
cludes an excess of net long-term capital gain oyer 
net short-term capital loss, and (2) the alternative 



come taxes, and real estate taxes except those ^^x is less than the regular normal tax and surtax 



levied for improvements which tend to increase the 
value of property. This deduction for taxes does 
not include Federal income taxes; estate, inheri- 
tance, legacy, succession, or gift taxes; taxes on 
shares in a corporation which arc paid by the cor- 
poration without reimbursement from the tax- 
payer; taxes deducted in the schedules for rents 
and business; income taxes paid to a foreign country 
or possession of the United States if any portion 
thereof is claimed as tax credit; nor Federal social 
security and employment taxes paid by or for the 
employee. 

" Losses resulting from war, accident, fire, 
storm, shipwreck, or other casualty, or theft, re- 
porteci only on returns with itemized deductions, 
are the actual nonbusiness losses sustained, that is, 
the value of the property less salvage value and 
insurance or other reimbursement received. 

=8 Medical and dental expenses, reported only 
on returns with itemized deductions, paid for the 
care of the taxpayer, his spouse, or dependents, not 
compensated by insurance or otherwise, which 
exceed 5 percent of the adjusted gross income. 
The deduction is limited to $1,250 if one exemption 
is claimed, or to $2,500 if two or more exemptions 
are claimed. 

=• Miscellaneous deductions, reported only on 
returns with itemized deductions, include alimony 
payments, expenses incurred in the production or 
collection of taxable income or in the management 
of property held for the production of taxable in- 
come, amortizable bond premium, special deduc- 
tion for the blind, the taxpayer's share of interest 
and real estate taxes paid by a cooperative apart- 
ment corporation, and gambling losses not exceed 
ing gambling gains reported in income 

•" Net deficit reported on nontaxable returns. 
Form 1040, with itemized deductions. The tola" 
number of returns showing net deficit is 229,234, o: 



I: 



computed on net income which includes net gain 
from sales of capital assets. Alternative tax (not 
effective on returns with surtax net income under 
$16,000) is the sum of (1) a partial tax computed 
at the regular normal tax and surtax rates on net 
income reduced for this purpose by the excess of 
net long-term capital gain over net short-term 
capital loss, and (2) 50 percent of such excess. 

" Average tax is based on the tax liability after 
deducting the two 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. Such credits are al- 
lowed only on returns with itemized deductions. 

38 Joint returns of husbands and wives include 
all combined returns of husbands and wives. Form 
W-2, whether community or noncommunity in- 
come is reported, even though the tax is determined 
on the basis of separate incomes. 

2' Separate returns of husbands and wives exclude 
combined returns of husbands and wives. Form 
W-2, even though the tax is determined on the 
basis of separate incomes. An unequal number of 
returns for men and women is the result of (1) in- 
sufficient data to identify such returns, (2) use of 
samples as a basis of estimating data, and (3) defer- 
ment of filing returns by members of the armed 
forces. 

'0 Separate community proi>erty returns of 
husbands and wives exclude combined returns of 
husbands and wives, Form W-2, showing com- 
munity income divided in accordance with State 
laws and tax determined on the basis of divided 
community income. An unequal number of re- 
turns for men and women is the result of (1) insuf- 
ficient data to identify such returns, (2) use of 
samples as a basis of estimating data, and (3) de- 
Ifernient of filing returns by members of the armed 
forces. 



(Footnotes continued on p. 181) 



STATI.STI(;S OK INCOMK FOR M»44, I'A RT I 



Footnotes for liMes I IS, pagen (;/)-l7fi — Continued 

CFar;8iri)ilf!H of rotiirn formB, to whirli rcfftrcnccH am tnadn, nppoiir on pp. .'{80 ;{!)('») 



*' Selected pattorns of incoino ombracc four iU-nm 
— HalaricB and waK'-s, dividcridH and intoroHt, other 
income, anfl other Iohh — flinKly or in variouH nombi- 
nationw. 

P'or description of HalarieH and wa^eH, wee note 10; 
for description of dividends and interest, see 
note 1 1. 

Other inconje, for Korni W-2, is waKes not sub- 
ject to withholding, dividends, and inU-n:»t,, not (^x- 
ceedinx in total $100 per return; for Form 1040, 
other income or other loss is the net amount (re- 
ported on line 4, p. 1) resultiiiK from the combina- 
tion of the profit or loss frrjni rents and royalties, 
from business, fronj sales of property, and from 
partnerships, toKether with income from annuities, 
estates and trusts, anfl misct^llaneous income. 

" Short-term applies to xains and losses from the 
sales or exchanj^es of capital assets field not more 
than fi months; and lonK-term applies trj gains and 
losses from the sales <>! such assets held more than 
6 months. 

*' Capital loss carry-over is combined with the 
current year short-term capital gain or hiss. ('np- 
ital loss carry-over, reported on the 1944 returns, 



is the aKKrt^gate of net capital lf)SHeM for 1042 re' 
duced by ttie net cajiital gains for KH.'l, and the 
net capital losses for MH.'i. 

The iK't cajiital loss for an.v year is the exeesM of 
(1) current year hisses from sales of capital aswjts 
over (2) current year gains from sales of capital 
assets plus (iij net incnme for adjust^rd gross income, 
if th(r tax is determined from the optiorud tax table) 
computed without regard to capital gains or 
losses, or (h) $1,000, whichever is smaller. 

For the purpose of coiriputing llie capital loss 
carry-over, not capital gain for any year is the 
excess of (i) current year gains from sales of 
capital assets j)lus (n) net income for adjusted 
gross income, if the tax is determined frfjrn the 
optional tax table) coniputed without regard to 
capital gains or losses, or (h) $1,000, whichever is 
smaller, over (2) the current .year losses frfim sales 
of capital assets. 

** Net income classes an: based on the amount of 
net income reported on returns with it.etfiized de- 
ductions. Net incorne is the excess of arjj listed 
gross income over itemized deductiorm. 

" Includes Alaska. 



INDIVIDUAL RETURNS AND TAXABLE FIDUCIARY 

RETURNS. 1913-43 

INDIVIDUAL RETURNS ONLY, 1944 



HISTORICAL TABLES 

14. Number of returns, income, tax and tax credits, 1913-44. 

15. Number of returns, income, tax, and effective tax rate, 

by income classes, 1914-44. 

16. Sources of income, deductions, and net income or 

deficit, 1916-44. 

17. Number of returns, income, and tax, by States, 1935-44. 



183 



184 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 14. — Individual returns and taxable fiduciary returns, with net income, 1913-43; 
individual returns with adjusted gross income, 1944-' Number of returns, net incoine 
or adjusted gross income, tax before tax credits, tax credits, arid tax: also individual 
returns with no net income, 1928-43 {including fiduciary returns for 1943 only), and 
vnth no adjusted gross income, 1944' Number of returns and net deficit or adjusted 
gross deficit 

[Money figures in thousands of dollars] 





Returns with net income, ' 1913-43; returns with adjusted gross income, - 1944 




Number of returns 


Net income, ' 
1913-43; 
adjusted 

gross 

income, ' 

1944 


Tax before tax credits 


Income year 


Total 


Taxable 


Nontaxable 


Percent of 
total 


Normal tax 
and surtax ' 


12^ per- 
cent tax 
on capital 




Tax- 
able 


Non- 
tax- 
able 










Individual returns 
and taxable fi- 
duciary returns: 
1913 » 


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 
143,602,456 
1 










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 
'< 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 
99,685.627 


28,254 

41,046 

67,944 

173,387 

I' 795,381 

1,127,722 

1,269,630 

1,075,054 

719,387 

829,991 

"'5843,306 

695,336 

649,213 

648,930 

727,548 

970,720 

744,725 

446,291 

268,380 

395,838 

408,584 

511,400 

657,439 
1.214,017 
1,141,569 

486,311 

599,862 

905,006 

2.812.871 

8,483.119 

13,576.376 




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 
2,552.391 
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 


31,066 
•5 38,916 

48,603 
117,571 
112,510 
134,034 
233,451 
284,654 

65,422 

19,423 
6,039 

16,435 




1935. 

1936 

1937 


Alternative 
tax' 


1938... 

■ 1939 

1940 

1941 

1942 

1943 


279,522 
328,832 
591,397 

1,095,080 
443,593 

1,030.445 


Individual returns: 
1944 


46.919,590 


42.354,468 


4.565,122 


90 


10 


116.714,736 


14.961.364 


1.263.364 



For footnotes, see pp. 213-216. 



STATISTICS OF INCOME FOR 1944, PART 1 



185 



Table 14. — Individual returns and taxable fiduciary returns, vnth net income, 1913-43; 
individual returns vnth adjusted gross income, 1944: Number of returns, net income 
or adjusted gross income, tax before tax credits, tax credits, and tax; also individual 
returns with no net income, 1928-43 {including fiduciary returns for 1943 only), and 
with no adjusted gross income, 1944: Number of returns and net deficit or adjusted 
gross deficit — Continued 

[Money figures in thousands of dollars] 





Returns with net inc9me, ' 1913-43; returns with adjusted gross 
income, ^ 1944 — Continued 


Returns vrith no net 
income.' 1928-43; 




Tax before tax 
credits — Cont. 


Tax credits 


Tax" 


justed gross income,* 
1944 


Income year 


25 percent 
of tax on 

earned net 
income ' 


WA per- 
cent on 
capital 
net loss 


Total 


Number 

of 
returns 


Net deficit.' 
1928-43; 




Total 


adjusted 
gross 

deficit. * 
1944 


Individual returns and tax- 
able fiduciary returns: 
1913".... 


28,254 

41,046 

67,944 

173,387 

» 795,381 

1,127,722 

1,269,630 

1,075,054 

719,387 

861,057 

"15 882,222 

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 

fl4,606,821 








28,254 

41,046 

67,944 

173,387 

" 795.381 

1,127,722 

1,269,630 

1,075,054 

719,387 

861,057 

'<" 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 

i« 14,590,018 
2« 17.145,912 

16.216.401 






1914 












1915 












1916 












1917 












1918 












1919 












1920 












1921 












1922 












1923 






16 220,555 
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 

1929 

1930 

1931... 

1932 


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 
1,025,130 
1,539,452 
1,936,878 
1 480 922 


1933. 




1,141,331 


1934.. 




412,859 


1935 








381,353 












1936.. 


Credits 
for. 
foreign 
tax paid 
and tax 
paid at 
source " 


286,632 


1937.. 






308,518 


1938 






354,156 


1939. 






284,327 


1940.... 






311,385 


1941 






292,023 


1942 






198,598 







16.803 




1943 _ 


16,803 


226.346 


Individual returns: 

1944 


16,224,728 


8,327 




8.327 


191.905 


249,771 









For footnotes, see pp. 213-216. 



186 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 15. — Individual returns and taxable fiduciary returns, ivilh net income, by net 
income classes: Nxmiber of returns, 1914-43, net income, tax, and effective tax rate, 
1916-43; individual returns with adjusted gross income by adjusted gross income 
classes: Number of returns, adjusted gross income, tax, and effective tax rate, 1944! 
also aggregates for individual returns with no net income, 1928-43 {including fiduciary 
returns for 1943 only) and for individual returns with no adjusted gross income, 1944 

[Income classes and money figures in thousands of dollars] 



Net income ^ classes 


Number of returns ' 


1914 


1915 


211916 


1917 


1918 


1919 


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

Under 1 






















1,640,758 

838,707 

560,763 

270,666 

112,502 

30,391 

12,439 

3,302 

2,347 

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 




149,279 

127,448 

58,603 

14,676 

5,161 

1,189 

769 

216 

114 

60 


127,994 

120,402 

60,284 

17,301 

6,847 

1,793 

1,326 

376 

209 

120 


157,149 

150,553 

80,880 

23,734 

10,452 

2,900 

2,437 

714 

376 

206 


1,180,488 




438,851 


10 under 25 


162,485 


25 under 50 


37,477 


50 under 100 


13,320 


100 under 150 


2,983 


150 under 300 


1,864 


300 under 500 


425 


500 under 1,000 


189 


1,000 and over 


65 






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


357,515 


336,652 


429,401 


3,472,890 


4,425,114 


5,332,760 



Net income ' classes 


Number of returns ■ 


1920 


1921 


1922 


1923 


1924 


1925 


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




401,849 

2,440,544 

2,222,031 

1,072,146 

353,247 

132,344 

28,946 

8,717 

1,367 

739 

162 

63 

21 


402,076 

2,471,181 

2,129,898 

1,190,115 

391,373 

151,329 

35,478 

12,000 

2,171 

1,323 

309 

161 

67 


368,502 

2,523,150 

2,472,641 

1,719,625 

387,842 

170,095 

39.832 

12,452 

2,339 

1,301 

327 

141 

74 


344,876 

2,413,881 

2,112,993 

1,800,900 

437,330 

191,216 

47,061 

15,816 

3,065 

1,876 

457 

242 

75 


98,178 




2,671,950 

2,569,316 

1,337,116 

455,442 

171,830 

38,548 

12,093 

2.191 

1,063 

239 

123 

33 


1,071,992 


2 under 3 


842,528 




1,327,683 




503,652 


10 under 25 


236,779 


25 under 50 


59,721 


50 under 100 


20,958 


100 under 150 


4,759 


150 under 300 


3,223 


300 under 500 


892 


500 under 1,000 


479 


1,000 and over 


207 






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


7,259,944 


6,662,176 


6,787,481 


7,698,321 


7.369.788 


4,171,051 



For footnotes, see pp. 213-216. 



STATISTICS OF INCOME FOR 1944, PART 1 



187 



Table 15. — Indnnd\tal returns and taxable fiduciary returns, with net income, by net 
income classes: Number of returns, 1914-43, net income, tax, and effective tax rate, 
1916~4S: individual returns unth adjusted gross income by adjusted gross income 
classes: N\imher of returns, adjusted gross income, tax, and effective tax rate, 1944: 
also aggregates for individual returns with no net income, 1928-43 {including fiduciary 
returns for 1943 only) and for individual returns with no adjusted gross income, 1944 — 
Continued 

[Income claases and money figures in thousands of dollars] 



Net income ^ classes 


Number of returns ' 


1926 


1927 


1928 


1929 


1930 


1931 


Individual returns and taxable fiduciary 
returns, with net income: • 
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 




862,153 


2 under 3 


675,019 




912,630 




417 655 


10 under 25 


137,754 


25 under 50 . . 


24,308 


50 under 100 


7,830 


100 under 150... 


1,634 


150 under 300 


1 ,056 


300 under 500 


268 


500 under 1,000 . .. 


149 


1,000 and over . 


77 






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


4,138,092 


4,101,547 


4,070,851 
72,829 


4,044,327 
92,545 


3,707,509 
144,867 


3,225,924 
184,583 












4,138,092 


4,101,547 


4,143,680 


4,136,872 


3,852,376 


3,410,507 







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 


297,143 




2,524,763 


2 under 3 


1,571,996 




1,251,213 




471,171 


10 under 25 


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 




49 






Total individual and taxable fidu- 
ciary returns, with net income.. 
Individual returns with no net income '.. 


3,877,430 
206,293 


3,723,558 
168,449 


4,094,420 
104,170 


4,575,012 
94,609 


5,413,499 
73,272 


6,350,148 
83,904 




4,083,723 


3,892,007 


4,198,590 


4,669,621 


5,486,771 


6,434.052 







For footnotes, see pp. 213-216. 



188 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 15. — 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; individual returns unth adjusted gross income by adjusted gross income 
classes: Number of returns, adjusted gross income, tax, and effective tax rate, 1944,' 
also aggregates for individual returns with no net income, 1928-43 {including fiduciary 
returns for 1943 only) and for individual- returns with no adjusted gross income, 1944 — 
Continued 

[Income classes and money figures in thousands of dollars] 



Net income ^ classes 


Number of returns ' 


1938 


1939 


1940 


1941 


1942 


1943 


Individual returns and taxable fidu- 
ciary returns, with net income: ' 
Under 3, Optional Form 1040A, 








10,252,708 

1,976,368 

5,754,402 

4,722,477 

2,199,668 

636,901 

243,081 

49,521 

14,850 

2,784 

1,620 

367 

169 

57 


16,106,039 

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 " 


6,108,585 


2 under 3 


6,341,999 




6,096,027 




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 taxable 
fiduciary returns, with 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 


Individual returns with no net in- 


216,738 








6,303,890 


7,715,660 


14,778,159 


25,954,801 


36,700,729 


43,819,194 








Adjusted grc 


)ss income ^ c 


lasses 






Number of 
returns ' 




1944 


Indiv-idual returns: 

With adjusted gross income: ^ 

Under 0.5 




3,260.590 




6,068,006 




7.222.582 




6,863.662 




6,000.454 




5,301.072 




6,918,693 




2,816,977 




1,834,433 


10 under 15 - 


298,478 




129,466 




67,637 




100,467 


50 under 100 - 


28.963 




4.873 


150 under 300 


2.581 


300 under 500 


473 


500 under 1,000 - 


221 




62 
















Total 




46,919,590 




191,905 




















47,111,495 







For footnotes, see pp. 213-216. 



STATISTICS OF INCOME FOR 1944, PART 1 



189 



Table 15. — 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: individual returns with adjusted gross income by adjusted gross income 
classes: Number of returns, adjusted gross income, tax, and effective tax rate, 1944; 
also aggregates for individual returns ivith no net income, 1928-43 {including fiduciary 
returrisfor 1943 only) and for individual returns unth no adjusted gross incoyne, 1944— 
Continued 

[Income classes and money figures in thousands of dollars] 





Net income ^ 




1916 


1917 


1918 


1919 


1920 


1921 


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












213 850 


1 under 2 




2,461,137 

2,064,977 

2,115,865 

1,827,508 

1,687,166 

1,042,320 

846,894 

400,492 

474,652 

209,905 

214,631 

306,836 


2,232,355 

3,626,825 

3,535,219 

2,145,690 

1,736,548 

978,043 

679,721 

284,107 

305,025 

144,545 

119,076 

137,487 


2,829,113 

3,807,286 

4,513,264 

2,954,137 

2,412,276 

1,277,365 

896,497 

358,393 

371,149 

159,071 

128,290 

152,650 


4,050,067 

6,184,543 

5,039,607 

3,068,331 

2,547,905 

1,307,785 

810,386 

265,512 

215,139 

89,314 

79,963 

77,078 


3,620,762 

5,325,931 

4,054,891 

2,378,759 

1,958,156 

979,629 

582,230 

163,521 

145,948 

61 343 


2 under 3 




3 under 5. 


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


5 under 10 


10 under 25 


25 under 50 


50 under 100 


100 under 150. 


150 under 300 


300 under 500 


500 under 1,000 


42.780 
49,411 


1,000 and over 




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 mcome ' 


1922 


1923 


1924 


1925 


1926 


1927 


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


247,564 

3,630,571 

5,153,497 

4,500,558 

2,641,905 

2,255,872 

1,208,274 

805,224 

260,204 

266,814 

116,672 

107,671 

141,387 


252,513 

"3,693,642 

'4 6,073,444 

'* 6,469,195 

'4 2,653,026 

n 2,538,079 

1,350,680 

833,898 

280,656 

260,584 

124,569 

95,107 

152,072 


235,452 

3,564,474 

5,277,147 

6,827,924 

2,991,188 

2,855,397 

1,599,848 

1,066,784 

377,645 

374,609 

171,249 

158,462 

155,974 


58,306 

1,774,602 

2,047,970 

5,236,003 

3,463,852 

3,544,898 

2,032,239 

1,418,948 

572,860 

655,300 

339,774 

327,368 

422,457 


67,238 

1,747,917 

2,042,903 

4,872,789 

3,838,953 

3,660,622 

1,954,653 

1,389,339 

570,190 

661,412 

340,214 

317,881 

494,394 


72,231 




1,645,576 


2 under 3. 


2,062,275 


3 under 5 . 


4,700,816 


5 under 10 . . . ._ 


3,895,759 


10 under 25 


3,748,058 


25 under 50_. 


2,051,771 


50 under 100_ 


1,535,387 


100 under 150 


636,019 


150 under 300 


787,270 


300 under 500 


431,122 


500 under 1,000 


378,167 


1,000 and over 


600,641 






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


21,336,213 


"24,777,466 


25,656.153 


21,894,576 


21,958,506 


22.545,091 



For footnotes, see pp. 213-216. 



190 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 15. — Individual returns and taxable fiduciary returns, with net income, by net 

income classes: Number of returns, 1914~4S, net income, tax, and effective tax rate, 

1916-43; individual returns with adjusted gross income by adjusted gross income 

classes: Number of returns, adjusted gross income, tax, and effective tax rate, 1944-' 

also aggregates for individual returns iinth no net income, 1928-43 (including fiduciary 

returns for 1943 only) and for individual returns with no adjusted gross income, 1944 — 

Continued 

[Income classes and money figures in thousands of dollars] 



Net income ' classes 


Net income ' 




1928 


1929 


1930 


1931 


1932 


1933 


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

Under 1 


64,535 

1,526,832 

2,030,901 

4,648,098 

4,282,520 

4,037,853 

2,326,503 

1,857,878 

850,451 

1,157,131 

663,900 

670,862 

1,108,863 


73,742 

1,499,908 

1,958,595 

4,572,596 

4,481,576 

4,025,233 

2,174,458 

1,646,476 

770,536 

1,087,410 

628,229 

669,878 

1,212,099 


86,892 

1,494,526 

1,864,162 

4,151,967 

3,723,763 

2,922,750 

1,383,619 

919,040 

374,171 

419,016 

207,131 

211,693 

359,905 


106,622 

1,399,430 

1,641,594 

3,515,716 

2,807,001 

2,006,721 

820,648 

528,049 

196,598 

212,059 

102,186 

102,311 

166,060 


231,140 

2,145,834 

2,437,251 

1*2,597,915 

1,677,039 

1,160,398 

629,639 

393,206 

119,896 

118,008 

52,469 

57,874 

35,240 


264,784 




2,093,292 


2 under 3 


2,295,586 




2,207,458 




1,537,875 


10 under 25 


1,112,086 


25 under 50 . 


630,005 


50 under 100 . 


401,049 


100 under 150 . 


129,159 


150 under 300 . . 


139,215 


300 under 500 


54,570 


500 under 1,000 


56,700 


1,000 and over 


86,857 






Total individual and tax- 
able fiduciary returns, 

with net income. 

Individual returns with no net 


25,226,327 
2*499,213 


24,800,736 
2M, 025, 130 


18,118,635 
2< 1,539,452 


13,604,996 
2* 1,936,878 


'■'11,655,909 
2*1,480,922 


11,008,638 
2*1,141,331 






Net income = classes 






Net in 


come' 






1934 


1935 


1936 


1937 


1938 


1939 


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


211,113 

2,277,726 

2,467,851 

2,839,348 

1,952,891 

1,513,592 

708,530 

405,976 

117,744 

140,960 

43,832 

59,464 

57,775 


198,900 

2,534,828 

2,831,583 

3,249,107 

2,283,402 

1,822,271 

882,309 

535,772 

166,379 

179,911 

77,907 

73,811 

73,630 


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 

2,639,518 

1,319,431 

824,261 

272,264 

272,724 

117,477 

114,399 

85,416 


259,833 

3,430,143 

4,091,500 

4,317,709 

2,783,893 

2,059,779 

886,398 

484,768 

158,413 

154,996 

78,441 

81,396 

110,103 


253,911 




4,327,850 


2 under 3 


5,201,699 




5,434,218 




3,241,405 


10 under 25. 


2,416,728 


25 under 50 


1,079,972 


sounder 100 


617,798 


100 under 150 


193,959 


150 under 300 


187,482 


300 under 500 


81,387 


500 under 1,000 


74,090 




81,370 






Total individual and tax- 
able fiduciary returns, 

with net income 

Individual returns with no net 


12,796,802 
2< 412,859 


14,909,812 
2< 381,353 


19,240,110 
2*286,632 


21,238,574 
!< 308,518 


18,897,374 
2*354,156 


23,191,871 
2* 284,327 







For footnotes, see pp. 213-216. 



STATISTICS OF INCOME FOR 1944, PART 1 



191 



Table 15. — Individual returns ajid taxable fiduciary returns, with net income, by net 
income classes: Number of returns, 1914-43, net incoine, tax, and effective tax rate, 
1916-43; individual returns with adjusted gross income by adjusted gross income 
classes: Number of returns, adjusted gross income, tax, and effective tax rate, 1944; 
also aggregates for individual returns with no net income, 1928-43 {including fiduciary 
returns for 1943 only) and for individual returns with no adjusted gross income, 1944 — 
Continued 

[Income classes and money figures in thousands of dollars] 



Net income ^ classes 


Net income ^ 




1940 


1941 


1942 


1943 


Individual returns and taxable fiduciary returns with net 
income: • 
Under 3, Optional Form 1040A, not distributed 




17,531,107 

1,429,168 

8,872,128 

11,479,181 

8,000,997 

4,286,515 

3,583,574 

1,673,403 

994,006 

333,998 

322,432 

139,765 

115,661 

106,091 


25,715,974 

2,120,387 

10,869,168 

13.294,849 

12,453,166 

5,254,452 

4,452,963 

2,201,992 

1,324,652 

431,323 

394,634 

156,857 

132,358 

86,586 


31,086,413 


Under 1 


1,525,260 

7,361,338 

12,583,632 

6,014,768 

3,604,433 

2,785,641 

1,257,086 

712,495 

235,754 

226,596 

101,756 

84,224 

95,564 


1,989,496 


1 under 2 25 


9,245,184 


2 under 3 


15,863,154 




22,181,366 




7,383,871 


10under25 


5,801,889 


25 under 50 -.. 


2,912,220 


50 under 100 - 


1,690,758 


100 under 150 


544,220 


150 under 300 


465,726 


300 under 500 


172.486 


500 under 1,000_ _ 


149,986 


1,000 and over 


98,860 






Total individual and taxable fiduciary returns, with 


36,588,546 
2*311,385 


58,868,025 
2*292,023 


78,889,362 
2* 198,598 


99,585,627 




24 226,346 






Adjusted gross income ' classes 








Adjusted 

gross 
income ' 




1944 


Individual returns: 

With adjusted gross income: ' 
UnderO.5 - - 


947,548 




4,594.223 


1 under 15" --■- 


9,082,812 




11,988.824 




13.454,630 




14,530,659 




23,773,010 




12,432,205 




11,735.065 


10 under 15 -- - - - - 


3,602,112 


15 under 20 


2,224,022 




1,504,311 




3,388,703 




1.926.020 


100 under 150 


584,702 




510,236 




177.025 




149.017 


1,000 and over -- - 


109.611 


Total - - 


116.714.736 




M 249,771 







For footnotes, see pp. 213-216. 



192 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 15. — 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; individual returns with adjusted gross income by adjusted gross income 
classes: Number of returns, adjusted gross income, tax, and effective tax rate, 1944: 
also aggregates for individual returns with no net income, 1928-43 {including fiduciary 
returns for 1943 only) and for individual returns with no adjusted gross income, 1944 — 
Continued 

[Income classes and money figures in thousands of dollars] 



Net income ' classes 


Tax" 


1916 


1917 


1918 


1919 


1920 


1921 


Individual returns and taxable 
fiduciary returns, with net in- 
come: 1 
Under 1 -.. 












174 






16,244 
9,097 
18,283 
44,066 
80,695 
76,593 
85,028 
55,766 
86,718 
50.228 
59,349 
109,425 


26,482 
35,415 
82,929 
93,058 
142,449 
130,241 
147,429 
95,680 
136,156 
79,165 
69,834 
88,885 


24,696 
28,258 
75,915 
91,538 
164,833 
154,946 
186,358 
118,705 
163,095 
86,031 
76,228 
99,027 


36,860 
45,508 
83,496 
97,886 
172,259 
154,265 
163.718 
86,588 
92,604 
47,043 
45,641 
49,185 


29,161 


2 under 3 




20,712 




776 
6,301 
11.637 
11,603 
16,299 
12,423 
24,007 
17,951 
20,902 
51,487 


42,744 




68,871 


10 under 25 


126,886 


25 under 50 


112,910 


sounder 100. 


115,712 


100 under 150 


52,330 


150 under 300 


61,496 


300 under 500 


31,860 


500 under 1,000 


25,112 


1,000 and over 


31,420 






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


173,387 


691,493 


1,127,722 


1,269,630 


1.075,054 


719,387 



Net income ' classes 


Tax" 


1922 


" 1923 


1924 


1925 


1926 


1927 


Individual returns and taxable 
fiduciary returns, with net in- 
come: * 
Under 1 


247 
27,081 
20,736 
47,533 
70,388 
123,576 
125,697 
144,093 
71,337 
98,810 
43,488 
38,559 
49,518 


317 

" 18.253 

14 16,606 

14 46,048 

14 54,075 

14 103,109 

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 


2 under 3 . 


3,970 




6,508 




20,665 


10 under 25 


74,226 


25 under 50 


119,475 


sounder 100 


156.675 


100 under 150 


87.398 


150 under 300 


123.776 


300 under 500 . 


73.750 


500 under 1,000 


64,265 




98,657 






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


861.057 


14 661.666 


704,265 


734.555 


732,471 


830,639 



For footnotes, see pp. 213-216. 



STATISTICS OF INCOME FOR 1944, PART 1 



193 



Table 15. — 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; individual returns with adjusted gross income by adjusted gross income 
classes: Number of returns, adjusted gross income, tax, and effective tax rate, 1944; 
also aggregates for individual returns xvith no net income, 1928-43 {including fiduciary 
returns for 1943 only) and for individual retxmis unth no adjusted gross income, 1944 — 
Continued 

[Income classes and money figures in thousands of dollars] 



Net income ' classes 


Tax»i 


1928 


1929 


1930 


1931 


1932 


1933 


Individual returns and taxable 
fiduciary returns, with net in- 
come: ' 
Under 1 


60 

1,550 

4,317 

7,475 

22,896 

82,758 

136,568 

194,447 

116,855 

182,514 

113,250 

116,424 

185,140 


17 

553 

1,404 

2,413 

9,551 

59,893 

113,904 

160,814 

99,560 

159,221 

97,336 

106,219 

191,054 


37 
1,269 
3,310 
5,352 
17,448 
49,561 
72,708 
87,379 
48,749 
62,463 
33,053 
34,289 
61,098 


24 

943 

2,466 

3,832 

12,407 

31,897 

40,096 

44,780 

23.135 

28.793 

15,411 

15,457 

26,886 


103 
12,254 
9,822 
20,895 
35,615 
50,150 
43,546 
47,150 
24,469 
31,912 
18,554 
19,016 
16,476 


97 
10,345 
7,710 
18,397 
35,077 
54 977 




2 under 3 






10 under 25 


25 under 50 


52,355 
57,491 
30,369 
40,412 
17,910 
21 221 


sounder 100 


100 under 150 


150 under 300 


300 under 500 ... 


500 under 1,000 


1,000 and over 


27,759 




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


1,164,254 


1,001,938 


476,715 


246,127 


329,962 


374,120 



Net income ' classes 


Tax" 


1934 


1935 


1936 


1937 


1938 


1939 


Individual returns and taxable 
fiduciary returns, with net in- 
come: * 
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 


1 under 2 


21,422 


2 under 3 .. 


21,374 




47,424 




83,430 


10 under 25 


158,156 


25 under 50 


146,937 


50 under 100 


146,686 


100 under 150 . 


71,970 


150 under 300 


88,234 


300 under 500 


44,237 


500 under 1,000 


44,598 


1,000 and over 


53,181 






Total individual and tax- 
able fiduciary returns, 

with net income 

Individual returns with no net 


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 







For footnotes, see pp. 213-216. 



194 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 15. — Individual returns and taxable fiduciary returns, loith net income, by nei 
income classes: Number of returns, 1914-43, net income, tax, and effective tax rate, 
1916-48: individual returns unth adjusted gross income by adjusted gross income 
classes: Number of returns, adjusted gross income, tax, and effective tax rate, 1944: 
also aggregates for individual returns with no net income, 1928-43 {including fiduciary 
returns for 1943 only) and for individual returns with no adjusted gross income, 1944 — 
Continued 

[Income classes and money figures in thousands of dollars ] 





Tax" 


Net income ' classes 


1940 


1941 


18 1942 


1943 


Income and 

victory tax 

on 1943 

income " 


Total income 

and victory 

tax2» 


Individual returns and taxable fiduciary returns, 
with net income: ' 
Under 3, Optional Form 1040A, not distrib- 




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 
I 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 


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 


156,124 




23 918,831 


2 under 3 


1,902,046 




3,396,255 




1,790,001 


10 under 25 


2,159.690 


25 under 50 


1,629,424 


50 under 100 


1,222,948 


100 under 150 .- 


463,923 


150 under 300. 


434,796 


300 under 500 


164,305 


500 under 1,000 


136,993 


1,000 and over 


86,571 






Total individual and taxable fiduciary 


1,495,930 
473 


3,905,625 
2,326 


8,926,712 


14,589,324 
694 


17,114,112 




31,800 










1,496,403 


3,907,951 


8,926,712 


14,590,018 


17,145,912 






Adjusted gr 


3ss income ^ cl 


asses 




- 


Tax" 




1944 


Individual returns: 

With adjusted gross income: ^ 

UnderO.5 --- - --- 






146,361 




584,939 




1,026,126 


2 under 2.5 


1,264,429 




1,455,234 




2,662,163 




1,626,139 




1,997,510 




866,922 


15 under 20 . 


647,519 




505,473 


25under50 


1,412,266 




1,021,998 


100 under 150 


360,446 




337,601 


300 under 500 


121,513 


.500 under 1 000 .-- 


103,804 




76,058 




d gross incom 










Total individual returns with adjuste 


16,216,401 











P'or footnotes, see pp. 213-216. 



STATISTICS OF INCOME FOR 1944, PART 1 



195 



Table 15. — Individual returns and taxable fiduciary returns, loith net income, by net 
income classes: Number of returns, 1914-43, net income, tax, and effective tax rate, 
1916-43; individual returns with adjusted gross income by adjusted gross income 
classes: N'umber of returns, adjusted gross income, tax, and effective tax rate, 1944'' 
also aggregates for individual returns with no net income, 192S-43 {including fiduciary 
returns for 1943 only) and for individual returns with no adjusted gross income, 1944 — 
Continued 

[Income classes and money figures in thousands of dollars] 



Net income ' classes 


Effective tax rate (percent) ^J 


1916 


1917 


1918 


1919 


1920 


1921 


1922 


1923 


1924 


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












0.08 
.81 
.39 
1.05 
2.90 
6.48 
11.53 
19.87 
32.00 
42.14 
51.94 
58.70 
63.59 


0.10 
.75 
.40 
1.06 
2.66 
5.48 
10.40 
17.89 
27.42 
37.03 
37.27 
35.81 
35.02 


0.13 

.49 

.27 

.71 

2.04 

4.06 

7.67 

13.06 

19.85 

23.83 

25.42 

26.81 

23.53 


0.06 






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 


2 under 3 -. 




.19 




0.12 
.61 
.94 
1.41 
2.25 
3.48 
4.75 
6.60 
8.14 
11.09 


.39 




.96 


10 under 25 


2.73 


25 under 50 


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 


1,000 and over 


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) ^ 


1925 


1926 


1927 


1928 


1929 


1930 


1931 


1932 


1933 


Individual returns and taxable 
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 


2 under 3 


.34 




.83 




2.28 


10 under 25 


4.94 


25 under 50 


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 




ind 
re- 
in- 




Total individual 
taxable fiduciary 
turns, with net 


3.35 


3.33 


3.68 


4.62 


4.04 


2.63 


1.81 


2.83 


3.40 







For footnotes, see pp. 213-216. 



196 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 15. — Inditndual 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: individual returns with adjusted gross income by adjusted gross income 
classes: Number of returns, adjusted gross income, tax, and effective tax rate, 1944>' 
also aggregates for individual returns with no net income, 1928-43 {including fiduciary 
returns for 1943 only) and for individual returns with no adjusted gross income, 1944 — 
Continued 

[Income classes and money figures in thousands of dollars] 



Net income ' classes 


Effective tax rate (percent) " 


1934 


1935 


1936 


1937 


1938 


1939 


1940 


Individual returns and taxable fidu- 
ciary returns, with net income: ' 
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 

60.78 

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 


2 under 3 


.40 




1.31 




3.32 


10 under 25 


9.09 


25 under 50 


21.55 


50 under 100 


35.29 


100 under 150 


46.93 


150 under 300 


54.21 


300 under 500... 


59.99 


500 under 1,000 


60.76 


1,000 and over 


69.71 






Total individual and taxable 
fiduciary returns, with net 


4.00 


4.41 


6.31 


5.37 


4.05 


4.00 


4.09 







Net income ' classes 


Effective tax rate (percent) " 


1941 


1942 


«1943 


Individual returns and taxable fiduciary returns, with net income: • 

Under 3, Optional Form 1040A, not distributed . . 


1.87 

.79 

1.59 

2.60 

5.11 

9.48 

19.07 

34.31 

46.56 

54.48 

58.08 

59.94 

62.24 

61.98 


5.13 

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 - ... 


5.08 


1 under 2" 


8.31 


2 under 3 ... 


10.62 




13.40 




20.18 


10 under 25 


30.79 


25 under 50 . 


46.19 


50 under 100 . 


59.48 


100underl50 . . 


69.69 


150under300 


75.95 


300 under 500 


80.31 


500 under 1,000 


77.60 


1,000 and over . 


76.27 






Total individual and taxable fiduciary returns, with net income 


6.63 


11.32 


14.65 







For footnotes, see pp. 213-216. 



STATISTICS OF INCOME FOR 1944, PART 1 



197 



Table 15.— 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; individual returns with adjusted gross income by adjusted gross income 
classes: Number of returns, adjusted gross income, tax, and effective tax rate, 1944; 
also aggregates for individual returns with no net income, 1928-43 {including fiduciary 
returns for 1943 only) and for individual returns with no adjusted gross income, 1944 — 
Continued 

[Income classes and money figures in thousands of dollars] 



Adjusted gross income ' classes 


Effective 

tax rate 

(percent) " 




1944 


Individual returns: 

With adjusted gross income: ' 

Under O.5.... 




0.5 under 1 


3 19 


lunderl.5» 


6 44 


1.5 under 2 


8 56 


2 under 2.5 


9 40 


2.5 under 3 


10 01 


3 under 4 


11 20 


4 under 5 


13 08 


5 under 10 


17 02 


10 under 15 


24 07 


15 under 20 


29 11 


20 under 25 


33.60 


25 under 50 


41 68 


sounder 100 


53.06 


100 under 150 


61.65 


150 under 300 


66 15 


300under500 


68 64 


500under 1,000 


69.66 


1,000 and over... 


69.39 






Total individual returns with adjusted gross income 


13.89 







For footnotes, see pp. 213-216. 



198 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 16. — Individual returns and taxable fiduciary returns, with net income, 1916-4S; 
individual returns with adjusted gross income, 1944! o-lso individual returns tvith no 
net income, 1928-43 {including fiduciary returns for 1943 only), and with no adjusted 
gross income, 1944' Number of returns, sources of income, total income or adjusted 
gross income, deductions, and net income or deficit 

[Money figures in thousands of dollars] 



Distribution 


1916 


25 1917 


1918 


1919 


1920 


1921 


Niimlip.r nf rpt.iirns 26 


2> 429,401 


1,832,132 


4,425,114 


5,332,760 


7,259,944 


6,662,176 




Sources of income: 2' 

Salaries, wages, commissions, 
etc.=' 


1,851,277 

2,637,475 

643,803 

2,136,469 

379,795 


3,648,438 
f 2,865,413 
J 775,087 

1 318,171 

684,343 

2,848,842 

:■ 936,715 

1 
J 


8,267,392 
3,124,355 
1,214,914 

291,186 

975,680 

2,468,749 

(52) 

I 1,403,486 


10,755,693 
3,877,550 
1,831,430 

999,364 
1,019,094 
2,453,775 

(51) 

63,377 
1,437,402 


14 15,322,873 
•13,215,555 
'4 1,706,229 

1,020,543 
1,047,424 
2,735,846 

(51) 

61,550 
'U, 580, 250 


13 813 169 




2,366,319 
1,341,186 

462,859 
1,177,958 
2,476,952 

(5>) 

46,994 


Partnership profit '" 

Profit from sale of real estate, 

stocks, bonds, etc 

Rents and royalties profit 

Dividends received " 

Income from fiduciaries ''_ 

Partially tax-exempt in- 
terest on Government obli- 
gations ^' 


Interest and other income '^ 


701,084 


1,643,344 


Total income - 


8,349,902 


12,077,009 


17,745,761 


22,437,686 


26,690,270 


23 328 782 






Deductions: =" 

Net loss from sale of real 
estate, stocks, bonds, etc. 

Net loss from business 2' 

Net loss from partnership '".. 


) P) 


(53) 
(5S) 

(53) 

245,080 
885,763 


(53) 
(53) 

(53) 
(53) 

1,821,122 


(53) 
(53) 

(53) 
(53) 

2,578,194 


(53) 
(63) 

(53) 

387,290 
2,567,351 


(53) 
(5S) 


Taxes paid. 


(M) 


Contributions '^. . 


(S3) 


Other deductions '• 


2,051,324 


3,751,569 


Total deductions. 


2,051,324 


1,130,843 


1,821,122 


2,578,194 


2,954,641 


3,751,569 








6,298,578 


10,946,166 


15,924,639 


19,859,491 


23,735,629 


19,577,213 







For footnotes, see pp. 213-216. 



STATISTICS OF INCOME FOR 1944, PART 1 



199 



Table 16. — Individual returns and taxable fiduciary returns, with net income, 1916-43; 
individual returns with adjusted gross income, 1944; also individual returns with no 
net income, 1928-43 {including fiduciary returns for 1943 only), and with no adjusted 
gross income, 1944-' Number of returns, sources of income, total income or adjusted 
gross income, deductions, and net income or deficit — Continued 

[Money figures in thousands of dollars] 



Distribution 


1922 


i< 1923 


1924 


1925 


1926 


1927 




6,787,481 


7,698,321 


7,369,788 


4,171,051 


4,138,092 


4,101,547 




Sources of income: 2' 

Salaries, wages, commissious, 
etc.28 -. 


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 
3,287,421 
1,755,145 

1,813,396 
1 081 186 




Partnership profit so 

Profit from sale of real estate, 
stocks, bonds, etc., other 
than taxed as capital net 


Capital net gain from sales 
of assets held more than 


Rents and royalties profit 

Dividends received s' 

Income from fiduciaries " 

Partially tax-exempt in- 
terest on Government obli- 


1,302,276 

4,254,829 

421,481 

47 479 


Other taxable interest 

Other income '^ 


J 1,675,916 
I 350,981 




24,871,908 


29,247,593 


29,578,997 


25,272,035 


25,447,436 


26,208,561 






Deductions: =' 

Net loss from sales of real 

estate, stocks, bonds, etc. 

Capital net loss ^' .- 


(53) 


(53) 


(53) 
(53) 

(53) 
(53) 

533,168 
3,389,675 


(53) 
(53) 

(53) 
(53) 

441,590 
2,935,868 


178,216 

(5.3) 
(53) 

(53) 

484,205 
2,826,509 


227,879 

(53) 


Net loss from business 2' 

Net loss from partnership "'.. 


I (5.3) 
} (") 

425,218 
3,110,478 


(53) 
(53) 

534,797 
3,935,330 


(53) 

\ 800,806 
507,705 


Taxes paid ^s 


Contributions '^ . . 


Other deductions " . ... 


2,127,080 








3,535,696 


4,470,127 


3,922,843 


3,377,458 


3,488,930 


3,663,470 








21,336,213 


24,777,466 


25,656,153 


21,894,576 


21.958,506 


22,545,091 







For footnotes, see pp. 213-216. 



200 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 16. — Individual returns and taxable fiduciary returns, with net income, 1916~43; 
individual returns with adjusted gross income, 1944,' a'so individual returns with no 
net income, 192S-4S {including fiduciary returns for 1943 only), and with no adjusted 
gross income, 1944' Number of returns, sources of income, total income or adjusted 
gross income, deductions, and net income or deficit — Continued 

[Money figures in thousands of dollars] 





1928 


1929 


1930 


Dbtribution 


Individual 
returns and 
returnsof 
fiduciaries, 
with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income '< 


Individual 
returns 

with no net 
income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 

with no net 
income 


Number of returns ^... 


4,070,851 


72,829 


4.044,327 


92,545 


3,707,509 


144,867 






Sources of income: ^7 

Salaries, wages, commissions, 
etc.28 


10,862,331 
3,243,955 
1,929,520 

2,928,142 

1,879,780 

1,164,518 

4,350,979 

443,998 

40,553 

1,841,818 

302,040 


82,193 
32,811 
16,631 

53,584 

274 
67,071 
88,984 
17,577 

1,763 
} 59,760 


11,173,068 
3,327,989 
1,846,431 

2,335,898 

2,346,704 

1,278,757 

4,783,240 

508,221 

40,184 
/ 1,908,030 
1 296,235 


199,654 
58.413 
49,533 

85,265 

1,426 

79,984 

297.726 

12,209 

2,864 
1 115,177 


9,921,952 
2,628,057 
1,089,646 

636,7.38 

556,392 

974,325 

4.197,304 

429.459 

38.134 
/ 1,608.434 
I "239,004 


283 727 




69 697 


Partnership profit '" 

Profit from sales of real estate,* 
stocks, bonds, etc., other 
than taxed as capital net 
gain , . 


57,260 


Capital net gain from sales 
of assets held more than 
2 years " 


68.135 


Rents and royalties profit 

Dividends received " 

Income from fiduciaries '' 

Partially tax-exempt interest 
on Government obliga- 
tions ".. 


103.460 

434.988 

19.843 

5,738 


Other taxable interest 

Other income '* 


\ 161,536 






Total income . 


28,987,634 


420,649 


29,844,758 


902,251 


'< 22,319,446 


1,204,383 






Deductions: " 

Net loss from sale of real 

estate, stocks, bonds, etc... 

Capital net loss ". 


171,743 

(53) 

} (") 

1,180,267 

762.967 

532,886 

1,113,445 


144,561 

(53) 
(53) 
(5S) 

125,990 

8,465 

640,847 


} 994,665 

(53) 

1,360,180 
818,191 
527,093 

1,343,894 


838,984 

(53) 
(53) 

156.054 

13.016 

919,327 


1,232,776 

172,538 

} (") 

"417,771 
"2,377,726 


1,307,143 


Net loss from business 

Net loss from partnership '". 
Interest paid '' 


570,023 

/ (") 


Taxes paid" 


\ 31,536 


Contributions " 


16,630 


Other deductions " . 


818,503 






Total deductions 


3,761,308 


919,862 


5,044,023 


1,927,381 


"4,200,811 


2,743,835 






Net Income or deficit 


25,226,327 


"499,213 


24,800,736 


2M, 025, 130 


18,118.635 


"1,539,452 



For footnotes, see pp. 213-216. 



STATISTICS OF INCOME FOR 1944, PART 1 



201 



Table 16. — Individual returns and taxable fiduciary returns, with net income, 1916-43; 
individual returns with adjusted gross income, 1944; also individual returns with no 
net income, 1928~4S {including fiduciary returns for 1943 only), and with no adjusted 
gross income, 1944: Number of returns, sources of income, total income or adjusted 
gross income, deductions, and net income or deficit — Continued 

[Money figures in thousands of dollars] 



Distribution 



1931 



Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 



Individual 
returns 

with no net 
income 



1932 



Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 



Individual 
returns 

with no net 
income 



1933 



Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 



Individual 
returns 

with no net 
income 



Number of returns ^'. 



Sources of income: '" 

Salaries, wages, commissions, 
etc.2S 

Business profit 

Partnership profit "• ... 

Profits from sales of real es- 
tate, stocks, bonds, etc., 
other than taxed as capital 
net gain 

Capital net gain from sales 
of assets held more than 
2 years " . 

Rents and royalties profit.. 

Dividends received " 

Income from fiduciaries ". . . 

Partially tax-exempt interest 
on Government obliga- 
tions " 

Other taxable interest 

Other income '* 



Total income. 



Deductions: ^ 

Net loss from sale of real es- 
tate, stocks, bonds, etc 

Capital net loss '* 

Net loss from business 

Net loss from partnership '* . 

Interest paid 2* 

Taxes paid 3» 

Contributions " 

Other deductions " 



Total deductions... 
Net income or deficit . 



3,225,924 



184,583 



3,877,430 



206,293 



3,723,558 



8,325,162 

1,889,759 

729,523 



301,664 



169,949 

770,764 

3,113,861 

369,140 



25,325 

1,337,606 

235,696 



17,268,451 



^ 1,160.765 
134,685 

(53) 

328,300 
2,039,705 



305,684 8,136,717 
73,186 1,294,952 
47,754 482,863 



29,573 

117,059 

485,616 

29,438 

5,138 
206,302 



1,299,750 



1,818,724 
590,123 

(53) 

197,133 
25,629 
605,019 



3,663,455 3,236,628 



13,604,996 "1,936,878 



112,814 



50,074 

529,989 

1,972,133 

310,949 



29,188 

1,141,799 

330,602 



14,392,080 



375,445 
112,659 

(53) 

304,009 
1*1,944,057 



'4 2,736,171 



'4 11,655,909 



219,716 
54,880 
28,612 



20,602 

105,609 

216,544 

18,843 



4,235 
131,993 
30,559 



831,592 



835,280 
519,340 

(53) 

177,758 

12,651 

767,486 



2,312,514 



24 1,480,922 



7,390,356 

1,402,923 

603,725 



419,591 



133,616 

447,883 

1,559,046 

276,067 



31,689 
961,732 
167,197 



13,393,825 



365,782 

61,985 
30,435 
507,520 
506,258 
252,251 
660,956 



2,385,187 



11,008,638 



168,449 



174,581 
51,137 
31,000 



67,470 

83,675 
152,361 
19,846 



4,420 
107,904 
33,423 



725,817 



773,899 

181,099 
68,850 

135,232 

171,387 
29,664 

507,017 



1,867,148 



24 1.141,331 



For footnotes, see pp. 213-216. 



202 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 16. — Individual returns and taxable fiduciary returns, with net income, 1916-43; 
individual returns with adjusted gross income, 1944> ciiso individual returns with no 
net income, 1928-43 {including fiduciary returns for 1943 only), and with no adjusted 
gross income, 1944- Number of returns, sources of income, total income or adjusted 
gross income, deductions, and net income or deficit — Continued 

[Money figures in thousands of dollars] 



Distribution 



Number of returns 2*. 



Sources of income: '' 

Salaries, wages, commissions, 

etc.28 

Business profit 

Partnership profit '•• 

Net capital gain *"_ 

Rents and royalties profit . . 

Dividends received " 

Income from fiduciaries '^ - - , 
Partially tax-exempt interest 
on Government obliga- 
tions "— - 

Other taxable interest 

Other income '♦ 



Total income. 



Deductions: *' 

Net loss from business . - . _ _ 
Net loss from partnerships "' 

Net capital loss *" 

Interest paid '• 

Taxes paid '^ _ 

Contributions '' 

Other deductions ". . - 



1934 



Individual 
returns and 
returns of 
fiduciaries, 
with net 



Total deductions . . . 
Net income or deficit- 



4,094,420 



8,600,455 
1,716,842 
631,915 
211,319 
509,844 
1,965,670 
288,730 



38,044 
909,231 
220,910 



15,092,960 



63,885 
29,004 
183,762 
517,217 
541,191 
272,822 
688,277 



Individual 
returns 

with no net 
income 



2,296,158 



12,796,802 



104,170 



80,415 
30,808 
12,137 
17,746 
59,225 
75,078 
8,552 



2,224 
45,235 
12,635 



344,055 



130,522 
42,943 
27,274 
88,538 
64,143 
6,994 

396,499 



1935 



Individual 
returns and 
returns of 
fiduciaries, 
with net 



Individual 
returns 

with no net 
income 



4,575,012 



9,900,578 
1,855,019 
739,822 
509,714 
572,060 
2,234,727 
328,978 



43,820 
900,501 
231,286 



17,316,505 



756,914 



2M12,859 



67,453 
23,876 
145,728 
503,730 
596,559 
305,155 
764,191 



2,406,693 



14,909,812 



94,609 



71,670 
25,688 

9,514 
20,409 
51,121 
53,608 

6,874 



2,319 
32,985 
14,465 



1936 



Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 



5,413,499 



11,661,274 

2,374,258 

1,022,288 

973,796 

685,063 

3,173,844 

826,184 



43,627 
887,684 
240,357 



288,653 



116,068 
35,601 
21,616 
67,924 
48,415 
4,998 

375,384 



670,006 



24 381,353 



21,888,373 



79,520 
21,307 
129,704 
544,869 
698,609 
385,838 
788,416 



2,648,263 



Individual 
returns 

with no net 
income 



19,240,110 



73,272 



57,036 
22,729 

9,450 
22,497 
42,091 
54,156 

8,738 



1,322 

22,017 

8,493 



248,530 



90,070 
28,190 
14,845 
48,189 
38,850 
3,753 
311.263 



635,161 



2< 286,632 



For footnotes, see pp. 213-216. 



STATISTICS OF INCOME FOR 1944, PART 1 



203 



Table 16. — Individual returns and taxable fiduciary returns, with net income, 1916-43; 
individual returns with adjusted gross income, 1944,' o,lso individual returns with no 
net income, 1928-43 {including fiduciary returns for 1943 only), and unth no adjusted 
gross income, 1944- Number of returns, sources of income, total income or adjusted 
gross income, deductions, and net income or deficit — Continued 

[Money figures in thousands of dollars] 





1937 


1938 


1939 


Distribution 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
taxable 
fiduciary 
returns, 
with net 
income 


Individual 
returns, 

with no net 
income 


Individual 
returns and 
taxable 
fiduciary 
returns, 
with net 
income 


Individual 
returns 

with no net 
income 




6,350,148 


83,904 


6,203,657 


100,233 


7.633.199 


82,461 






Sources of income: 2' 

Salaries, wages, commissions, 
etc.'s 


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 


Partnership profit '"..- 


10,385 


Net short-term capital gain 


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 


168,397 
229.458 

28.504 

812.447 

2.801,988 

710.462 

51.740 
864,095 
337.785 


6,152 


Net long-term capital gain ^ 
Net gain from sales of prop- 
erty other than capital 






6,301 






1,607 


Rents 'and royalties profit... 

Dividends received '■ 

Income from fiduciaries ^^ 

Partially tax-exempt interest 
on Government obliga- 


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 '* .. . - 


22,148 
6.733 








24,454,099 


250,394 


22,055,449 


318,769 


26,390.649 


228,690 






Deductions: " 

Net loss from business . 

Net loss from partnership 2° . 


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 ^^ . 
Net loss from sales of prop- 
erty other than capital 


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 

[ 446.393 

252.264 


151,049 






27,755 




560,997 
837,272 
440,010 

797,055 
189,048 


44,601 
37,618 
4,919 

278,886 


33,804 


Taxes paid 2' 


34,196 


Contributions '' 


4,112 


Losses from fire, storm, etc". 
Bad debts ^ 


7,593 
45,107 


Other deductions ^^. 

Amount _ distributable to 


58,927 










Total deductions 


3,215,525 


558,912 


3,158,076 


672,925 


3.198.778 


513,016 


Net income or deficit 


21,238,574 


24 308,518 


18,897,374 


8*354,156 


23.191.871 


"284,327 



For footnotes, see pp. 213-216. 



204 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 16. — Individual returns and taxable fiduciary returns, with net income, 1916-43; 
individual returns ivith adjusted gross income, 1944! o-lso individual returns with no 
net income, 1928-43 {including fiduciary returns for 1943 only), and with no adjusted 
gross income, 1944- Number of returns, sources of income, total income or adjusted 
gross income, deductions, and net income or deficit — 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: 2' 

Salaries, wages, commissions, 
etch's 


27.653,985 
4,156,570 
1,557,741 

122,372 
271,380 


63,276 
16,742 
10,259 

4,540 
4,642 


47,082,403 
6,455,957 
2,292,262 

136,083 
369,394 


57,382 
18,861 
12,577 

4,501 
4,333 


65,557,995 
9,286,126 
3,502,219 


59,296 




23,468 


Partnership profit '" - 

Net short-term capital gain 


7,181 


Net long-term capital gain <' 
Net gain from sales of capital 






361,915 

62,654 

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 

I 5,057 

161,850 

\ 747,437 


2,417 
31,598 
86,362 
14,548 

2,076 

31 

19,991 


839 


Rents and royalties profit ^'. . 

Dividends received '' 

Income from fiduciaries '2. .. - 
Interest on Government obli- 
gations: 

Partially tax-exempt ". . 

Taxable <' 


33.449 

23,928 

4,970 

685 
595 


Other taxable interest 

Dividends on share accounts 
in Federal savings and 


992,492 
i 754,511 


21,155 
7,423 


13,066 
44 




2,157 
7,199 


2,362 




4,839 






Total income . 


40,861,570 


239,583 


64,541,837 


264,032 


86,448,871 


181,486 






Deductions: " 

Net loss from business 

Net loss from partnership '" . 
Net long-term capital loss "- 
Net loss from sales of capital 


132,165 

29,050 

386,181 


127,579 
25,463 
175,547 


123,851 
32,182 
702,256 


104,033 
24,173 
203,166 


181,850 
38,343 


125.349 
18.474 


244,420 

82,924 

99,018 
1,149,354 
2,121.137 
1,446,260 

651,255 

112,839 

162.649 

1,061,856 

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 

(53) 

30,899 

33,237 

5,347 


61,833 

78,404 

931,578 

1,641,395 

996,826 


35,281 

10,288 

24,151 

30,329 

5,361 


40,104 


Net loss from rents and 


10,097 




18,609 


Taxes paid '• 


27,131 




4,884 


Medical and dental ex- 


5,120 


Losses from fire, storm, etc.". . 
Bad debts" 


30,516 
92,457 
017,333 

236,653 


9,005 
45,585 
65,219 


66,935 
123,312 
643,103 

282,136 


12,639 
54,539 
52,095 


20,291 
31,233 




66,593 


Amount distributable to 












Total deductions 


4,273,025 


550,968 


5,673,812 


556,055 


7,559,509 


380,084 


Net Income or deficit 


36,588,546 


21311,385 


58,868,025 


«« 292,023 


78,889,362 


M198,598 



For footnotes, see pp. 213-216. 



STATISTICS OF INCOME FOR 1944, PART 1 



205 



Table 16. — Individual returns and taxable fiduciary returns, with net income, 1916-43; 
individual returns with adjusted gross income, 1944; clIso individual returns with no 
net income, 1928-4S {including fiduciary returns for 1943 only), and with no adjusted 
gross income, 1944- Number of returns, sources of income, total income or adjusted 
gross income, dedxictions, and net income or deficit — Continued 

[Money figures in thousands of dollars] 



Distribution 



1943 



Individual 
returns and 
taxable 
fiduciary 
returns, 
with net 
income 



Individual 
returns and 
taxable 
fiduciary 
rettirns, 
with no 

net 
income 



1944 



Individual returns 

with adjusted gross 

income 



With 

standard 

deduction •' 



With 

itemized 

deductions " 



Individual 
returns with 
no adjusted 



Number of returns '*- 



Sources of income: ^ 

Salaries, wages, commissions " 

Dividends"-. 

Interest on Government obligations: 

Partially tax-exempt " 

Taxable «.. 

Other taxable interest .-. 

Annuities '" .---.--- 

Income from fiduciaries " 

Business profit 2'. 

Business loss '" 

Partnership profit '* - 

Partnership loss '" - 

Net gain from sales of capital assets *'. . . 

Net loss from sales of capital assets *' 

Net gain from sales of property other 

than capital assets " - 

Net loss from sales of property other 

than capital assets ** 

Rents and royalties profit 

Rents and royalties loss 

Other income"- 



Total income .- 

Adjusted gross income or deficit. 



Deductions: " 

Net loss from business-. 

Net loss from partnership ^^ 

Net loss from sales of capital assets *''... 
Net loss from sales of property other 

than capital assets *'_ 

Net loss from rents and royalties 

Interest paid '• 

Taxes paid'' 

Contributions" 

Medical, dental, etc., expenses '" 

Losses from fire, storm, etc." 

Other deductions ". _.- 

Amount distributable to beneficiaries <•-- . 



Total deductions 

Net income or deficit. 



For footnotes, see pp. 213-216. 



43,602,456 



216.738 



38,683,120 



8,236,470 



191,905 



82,713,697 
3,069,684 

84,750 

76,283 

796,548 

125,113 

833,801 

11,063,695 



40,975 
35,546 

1,023 
1,042 
11,089 
1,716 
5,593 
22,813 
(See Deductions) 
5,137,596 [ _ 15,265 
(See Deductions) 
882,394 I 10,136 

(See Deductions) 



77,699 



721 



(See Deductions) 
1,845,605 I 34,839 

(See Deductions) 
591,223 1,628 



107,298,090 



214,467 
41,715 
192,646 

75,132 

156,803 

1,047,170 

2,125,601 

1,830,363 

785,047 

118,355 

878,589 

246,576 



7,712,462 



99,585,627 



70,879,319 
1,033,372 



79,486 

233,627 

7,686,181 

134,671 

2,537,455 

20,636 

404,920 

79,064 

39,085 

21,612 
821,465 

76,519 
388,433 



20,215,762 
2,877,738 



100,857 
686,619 

4,400,137 
165,182 

3,229,240 
35,991 
722,526 
133,674 

25,273 

51,613 
940,759 

80,291 
211,735 



29,666 
12,620 



1,060 

2,635 

12,909 

235,386 

5,713 

29,763 

14,570 

11,664 

2,156 

56,391 
10,165 
11,496 
3,434 



182,386 



83,770,841 



32,943,895 



"249,771 



159,379 
18,803 
10,505 

48,841 
12,444 
18,431 
21,578 

5,643 
14,526 
21,615 
68,945 

8,022 



(See Sources) 



709,147 
1,174,521 
1,256,750 
801,363 
178,742 
709,190 



408,732 



4,829,713 



2< 226,346 



55 28,114,182 



(") 



2,026 
3,302 
1,198 
1.398 



516 



8,663 



'* 258,434 



206 



STATISTICS OF INCOME FOR 1944, PART 1 



S5 









13 



.5 b 



1-^ 






z 






<a 



s 

v> .S 



>k; 



s =5 «* 
s ^ s 

'^ £. «s 
c <» 

11 



8 









QOa»PlCOOt~OOOCTCT 


o 




t^co-^'^'^asoO'^cp 
c^ooo>oooeoo>Tj«coo 


M' 








■O-SOOONCiCTTftOM 


CO 




CO 


II 






CT 




c^oioooscoiowso^r- 


-* 






«'-H"r-'".-rM'oo',-i'oo'c» 


oo" 




tC lo -v*" o" i>r lo o" ■<**'" oT lo 


TJ< 






COTT lO 






^COCOC^JtM-^-HlO-^j^^ 


CD 












1-" WCOTJ* 


CO 








" " " 




"3 


s s s 




ncome,' 

5-43; 

usted 

ross 

ome,' 

944 




00 •>»< (N ■* oo to O CT m i 


(>J 


COCOTfOlt^tMOsOOO ' 


CO 






CT ■^ CC CD Tj* t^ CD t>- CO 1 




O O 00 (M CD lO lO t^ 1-t ' 


oo 




c<i -41 Ml to ro -<^ -^ O t^ 1 


■^ 


•l 


CO '-H OS CO ""tf* TJ« CO l>- CD 1 




o 




Oo'^C^Tco'CTrt'oo"-* b-T . 


■* 


O OS '^ OS r^ »c Tf ■^ OS I 


lO 






CO ic CC irj CO O CD 00 Tj« 1 




c 


-^ CO oo O C^l iO O TP CD 1 




•-■ ^^',S7 fc* ej*"* 






-H — (MCO 1 


CO 


CO '^ Tt* -^ kO oo TT 00 O 1 


CO 


■^S^ 9 


■< 








3 














o 


^t-Tm ■ 


c^ 


•z'^ 










o 






«M 




rt (M CTlMCOIM-Ht-rt 1 


CO 


oo lO CO U5 OS t^ "(J* CO •«!*< 1 


o 


o 






■«S* Tj* O CO I^ CO O *<*< (M 1 






OSO CO OSCDC^ O -^ (M 1 




li 






C» OO OO irj O CT -H CO O • 


o" 




00 00 CO CO 00 t^ CD OS IM i 


o_ 


Co"co"o'o''tD"c<rcD"(M"5<r 1 


C^^kf^C^t^y-^^OOtC • 






,-c « (M IM 04 -91 1~ CO CO 1 


CO 




OIM'^COCDCOOSCOO 1 


(M 


1 £ 












^^^rt ^co^cit^oo ■ 


00 


Z 






















OOCOOt^ 






I:^iOOCO-<*<cDOSCq(M»0 


CD 








OITXN CO 






lOCO^OOCOCDOCMOOS 


oo 


O 2 






CO lO •<*< (M 


s^ 




OOSOt^^OOSCDOOCO 


o 


-*' oo" Oi lO co" Os" CO* CD* (m' r-7 












CS CD O (N 




^s 






^^'-'^ o -'^ 






" g S 




". 






05C^ -H CO I 






CTCTCJlMOOOOC^Ot^ 1 


00 


ncome 

5-43; 

usted 

ross 

ome,' 

944 






CDOO 00 ,-H 1 




o 


t^ CT CD ■<*< t^ C^5 O CO O 1 




o3 




coco c^ »o 1 




T3 


CO -* — 1 CD CT 00 OJ ■♦ «, 1 


o> 




C^C^^C^t^^coaf^ 1 


f7^ 


2 


00 to CO O -^ to t^ to to t 


■<* 




^^^!il^'~' ^ "^ "^ w ' 




o 


o •«< ira CO CD to OO 00 CO 1 




■-g-^Mg- 


^ 








"o 


—1 T-l ,-■ ,1 ,-1 N CO lO t^ 1 


00 


^rt c« .a 










O 






•z 
















€„ 




C^ CO<M CT ' 




lO (M — 1 Cq -♦ CD CT CCI (M 1 


CT 


° ,f, 






OOiOOlO ' 






r^ CO t^ CO t^ c^ c^ -^ 1^ ' 


o 


is 






OSCTt^t-t ' 
^C^C^t^Co'co'iOCTfT^ ! 


^ 




M* CO CO '— ' (M C^ to t^ ,-H 1 


o" 


Co"o"u:r(M lO 05 00 O CD 1 








^ 




CO tt -^j* •i.*^ u:i o t^ 00 CO 1 

t-H ,— t C^ CO t 


ta 


z 






















C^U5COU505'«J<COCDTf<,-( 


« 




C000COI^C0-9<(MtOU5O 


"i* 








OCOlOrHOOt^C^lOOCO 






COIMCON— i(MCO--tDCO 


■^ 


1% 








o" 




0^00»-iCOOOCTCOiO 




»-H CO -^ of CO t^ 00 t^ CO t^ 


c^to-raoin^'-fooin 






C<I t^(M ■» 






■^r-ir»tocOCTCTr^t^cq 










^-H 




cqt^-*!^ 


>o 








S ,o « 






g ^"-h" 


'-' 


CS 3 K OCT. 




TJ* 00 t*- CO '-^ CO 00 O ^ 1 


^_, 


CO CTOOiOOOOCTt^ 1 


o 


c9 
i 




■* '«J' C^ CO C^ b- CO OO O 1 






OCTiracq 00— lOio-* i 






"* ^.'~!.'^.'~'.^-'~' "' "* ' 


;^- 


J 


CO "5 -^ t^ 00 t^ cq O ^H ' 


00 


o coo COOOO M t^ t^ 1 


(M"Tjrt^"iO(M"— Tcqco't-T 1 


J3 




oo o CO -^ "5 -* t^ o cq 1 


oo 




t^CTt^OOCT— lOO CT 1 






_« 




rti-i-i,-iiMTrooo_ ■ 




*rt 


^H -^^ CO lO 00 Oi CO CO oo 1 


CO 




<5 




'^ 1 


*"* 


O 


r^ ,-( — 1 ^H T-H Cq rji CO 00 1 


o" 


^ 




-HOJ 05-HCOO-*0^ 1 


IM 


t^ oo ■* CO 00 CO to CO O 1 


00 


o _ 






■<i* ,-< iO CO -^ 05 -^ CO c^ I 


o 




lO C^ C<J 05 ^H 4f3 00 00 O I 


CD 


II 

3 K 






,-1 1^ CT e<i e<i CT CO 00 00 ' 


o_ 




t^— iC-5iO(M00_tOt^00_ 1 


in" 


CO T-i CT oToTct CT -^ -^ 1 


r^ CD o CO ^H ,o CO to c^ 1 






c^ CO coco -^ CTO oo cq • 


t-^ 




to CO — 1 IM CO O "O CO 00 1 


s 






(MCOlO 1 


ta 




co-*>re>otoc-)ooo>ra < 


O) 












— TiM'pq'co" 1 


CO 








CT't^CT00T}<O»«(MO5iO 


in 




t~-«i'*t^lMIMOCT-*t^ 


t^ 














Ost^COt^OOOO'-H^H««}i 


CO 


-I 






■*fOmMCOCTCOt^cD(M 


o^ 




t^OCTtiOaiiO-^J^kOCDC^ 


m" 


e^"— T— .".-rco"to"oo'>ot>-" 












—1 coo to 








o 


















Ma « « 










i-ll-* *-HCO00i-H^ 


CO 










t 






'^ 








". 




(M O ■<}<'<*<'-' i:d lO C^ CO 1 


oo 


rt t^^t^CTt~OIMt^ 1 


oo 


ncome 

5-43; 

usted 

ross 

ome,' 

944 


3 




i-H 1-H t-- t^ r^ -^j^ c^ CD O 1 






lO W5 m r^ CD oo CT »o 05 ' 






QO i-H »0 CC OO kO O CO (M ' 


o 
to" 


c3 


CO '-' O CO to t^ 03 t-H ^H . 


^ 


OS O QO t^ 1— ' 00 00 Oi CQ 1 


CO ^ -^ CO in •»»' OS CO o 1 






O -^ CO oj o oo 'y=) oo 00 • 


o 


M 


Tj* to to CO r^ IM CO 00 t^ 1 


00 


•« CO "J ^ C3 .-H 


-a 




Oi M W 00 »-H lo 00 00 •<*< I 


■<»< 






in 


4, ^H rt .^ 










< 






■a 




'^ Ol 1-H 00 CO CO 00 00 Oi 1 


to" 






z 




^^c^^cieoict^o • 










»4-. 




(>) OS OO t^ OS CI CO CO Oi 1 


o 




>0 t^ IM O CO oo ■«> rt CT 1 


oo 


o _ 






i-H Oi -^ lO 05 CO 1^ OS -^ 1 


en 




00 00 O (M O O COCO »n 1 










O -^ »-i CO i-H n* OHO CO 1 


lO 




O lO iO t^ (M to CM to lO ' 


in 

TX" 


IC CO O CO CO ITS -^ t'* CO t 
t^ 1— 1 lO O CO CO »0 CO U5 " 


■^ CD 00 05 CO C3i Di CO lO ' 


|1 
















WS-^COClCOCOOO^OiO ' 


CT 

co" 




«IM ■ 


OJ 


■^ fcft CO CO 1-^ -^ lO CD CO 1 






1-H C^ CO -<f I 


•* 




























(U 1 


Ill 1 ^ 






0)1 lllllli! l-a 








^•3 


;:::::;; : ^ 






3.9 ; ; : : i 1 ; : : is 










1 1 1 ! ! 1 I t 1 :^ 






=^,fci» iiiiiiii »3 








iSS 


1 ! ! ! ! 1 1 i I ■? 






■So i i 1 i ; : i i i "-a" 




1 




§•1 


1 : 1 i 1 ! ! 1 1 rt 

' i i ' i i i i ! - 
i i i i i i i : i "S 
:::::::: ; a 






•S| ; ; i i ; : : : : a 

c» P 11111111 1 "S 

S3 i 1 i i i i i i 1 9 




1 




s s 


15 I 




5| : 1 1 1 1 1 ; : : 1 


0) ' 






££ 


!!!!!!!! I o* 


a : 




^Q^ lllllfii I-*' 


a 1 








1 [ J 1 J J 1 [ \ Z 






III I *- 


o 1 










9 J 




-^b 1111111! !-3 








3 a 


u:> CO r^ 00 OS o i-H c^ co 2 

m CO CO CO CO CO ■^ -^ T** -^ ^ 

S oi oi OS o> OS o> oi o> oi rS 

P»— 1.— «^HrHT-lf— «»— 1»— 1 *— 1 E 




g § _ ir>eot-.oooiO^<N co § 

rs'SaSCTCTCTSojCTCT> CT ;2 


g-»<' 






■a-g 


as 

0'-» 




§2 












-rua 


g --aEi 




■•3«a S ^ & 1 






^ 


5 






a a 


1 



STATISTICS OF INCOME FOR 1944, PART 1 



207 









CO 


J 




ooT»<o->j>ooe^to«coo 
■^tot>-c^r>-iM-^c^oiOi 



•a" 




^ -vo 1000 

s s s 


00»0100'9'-^tOOCO»-^ 

s s s 


53 

1 






CO !0 CO CO t^ -^ 00 r* I 

CO (M 10 -^ 00 10 !>. . 
Oi W5 »-« CO Oi Cs 00 • 

^-H W5 -^ t^ -"T 00 CO 1 
lO 00 OJ CO CO t-^ "-t t 

r-i rt (M .-. (M CO CO 00 C^ 1 


to 




JH 2J "-1 •>»> IM <N ■* 1 
050 Oi'^OOTT-^O U5 1 


1* 


^^ CO ■^ ^ 1-H t>» iO ^** 1 
(M CO •* CO •* 00 ■<»< to 1 

■"-Toi'iM" 1 






« « 00 OS -<** *-H r^ -^ 1 

-H CO '-H i-« CO t* CO 1 
t^ UD t* CO CR TJ^ 00 t^ OS 1 


to 





to CO 00 00 TJ< M « 00 1^ 1 
CO 1-1 »-t 00 ^^ t^ CO • 
^ CO c^ ■*«-.». 10 00 1 


2 

OS 




CO OS CO 00 OS OS CO iO CO 1 

rji -^ 10 10 CO C^ »0 ^H »-( 1 

•-I C^^CO ■ 


(MCONCq tOCMCONt^ 1 

OOOCOfM iOlCOOOOO ' 






COOOt^wS^COOicOt^CO 
COOOOO(NOSOSOCl'-< 
0SC0MOW300iMt>.00»-< 


g 
1 


"0 




^tOOOt^tO^<NOOt^CO 
"-lOC^t^CONoSoOO 


00 

OS 




0000— .cot^r^'^cDC')^ 

s s s 


i-IC^COOi^'<*'"5C^00tO 

u500toooco-»<aicoco 

„ „ « CO to -H co_^ 


■1 




CO 10 »^ 00 10 CO 00 i-f C^l 1 

OS CO CO OS t* :js -^ CO 1 
ix> t- CO OS 00 i>- 10 OS OS 1 


01 


n 





-jiicico'-oo-^r^b* 1 

CO CO 00 to Oi t^ C^ kC t^ ' 
000 t^t^C^ CO M C^O 1 


10 

s 

00" 


^ t^ -^ 00 •* CO C-3 i« 1 

M* OS CO -H CO t^ CO • 

r-*^cv»c^<rq-^coooc-i_ 1 


^ Oi Tji to 00 IC ^ ■*»< t 

t>- a» c^ 00 »-H t^ -^ CO • 

rt U5 00 to 05 CO 00 0> CO 1 


«rt rtr-lrtCO^Or. ■ 






^ 00 I^ ■^ -* CO OS CO 00 1 


00 

s 




t>- CO -^ Oi kC 00 W3 t>- 1 

00 CO to in ko 00 Tfi CO ■ 


co_ 

00 
CM 

CO 




00 Tp (M CO ^ 01 OS CO l>. I 

CO -^ iO »Ci:^ CO CO -^ 1 
f-H rN -^ 10 > 


10 00 >r> 00 -j> c^ -H CO 10 1 

-'T 1-1 OS ^ t^ 00 C^ CT» t 

CO 11** U5 ■^ to c^ 1^ ' 
—Triirrco'' i 






CO»-tOcOiC(NCOOSCOOS 

t^oscoosiococsoicoco 

■^<NcOcDcD^kO-<J'CO'<r 


n 




-a 




T-lcqcOC^COQOOt^OO(M 
lOlOOi'^C^CO-'S'OOt*^ 
COt^tO-<J^tO'-'OS'-l(Mt^ 

<MCOi>»" 

S g s 


CO 


•J 


t^co--*osocoiocoos»o 

^^ ^.-H-^OCOCO 


3 

'S 




b* 00 CO 00 10 »-H "-H OS 1 

COCO^NOOI>--*CO 1 
CO -^ OS -H OS OS 00 iM 00 t 



to" 

CO 




COCOlfflrt CO00COt)<M 1 
OS CO t^ 00 1^ C^ M< WS 1 
00 to CO C^ OS to OS OS 10 1 


CO 


00 !>. OS 1-r CO 00 ^- ift CO 1 

CO N C^ CM -»* C^ OS CO I 
CM CO CO CO CO -v to 00 00 < 


OS i-< CO -^ ^^ CO <M CO T-< 1 

^H c<l CO 1 


■^ 




^ CO 00 OS ^ 10 TP t^ t^ i 
b* CD to CO 00 OS »0 CO M* 1 
CM 00 CO 00 C7S CO CM t 


i 

CO 




>o M CO m t~ iffl CO 00 1 

00 00-* ^ COt-< lOCO ' 

N to CM OS Tr OS -< CO • 


i 

CD 




10 COOCO lOCM OCO-^ • 

OS ■^ »-H ■^ CO 10 CO 10 t 
^^^^T-HCSICOCO ' 


-H ^ 10 CO to CO J* -- CO 1 






CM0S050S-*<*r*-^OCMCM 
OCO»-HCOCDOOiOCOCOCM 
-^lOCMCOOOSCOlOOO 


to 


00" 

to 


OS 




tOOOOSCM-HTXtONCOO 
OSOOCOOSCOiOOStOCO 
CO-rt^tOiOUSCOlMOO-H 






^HiOlO-^QOCMI^COOOOO 

^CMCMt-HCMCOCO-^kftcD 


C^-^COC^CMTj*CO^^CMtO 

^ 10 t^oo 

s s s 


ft 




iC CM UO CO -^ CO OS »« - 

CO OS -^ e?s 00 tr^ 00 OS CO t 
t^ CO CO CO CO 00 t-i CO r* ' 


to 

CO 




CI 00 lO ■* C» CO to 00 1 
CO C-) 00 C5S t^ CO i« *o 1 
OS t>- 00 to ^ C^ to OS • 

COOO-^Cl CO OCM OSO ' 


OS 

§ 

to 

1»< 




-»r CO Tfi W5 00 CO CD CO CO ' 
CDOSOOO^iO^-^CO 1 






•-H OS CO 1-H 00 CM t 
t^ CO CO CO IC CM CO CM < 
CO t^ 00 CO ■<* CO iC i-i ' 


00 




CM ■««( i<J< 00 CO <M CO CO 1* 1 

CMNcooooos^iraoo I 


i 




^cocot^ooo -^-^co - 

rH r-l ,-H ,-. CM CO CO OS OS 1 


COiOt^OSCMCJOS^'O 1 
,_ ^ „ _ C^ i,». OS CO 10 1 




3i 

I1 

11 

II 
1* 


i i i ; ; i i i i -S ; 
; i i i i i : ; il i 

1 1 1 1 1 1 1 1 I "a 1 
1 ; J 1 1 1 1 1 j ca ; 

! ; I ! 1 ; ! ; ; -S : 
:::::: 1 I ; -S ; 

iniNM \h\ 

Mi:;;:: ill ; 

_ _ 10 <o i>I 00 a> — ' IN n g.S-aJ 




1-^ 
11 

il 

11 
il 

a 


i i : i i ! i i 13 
: i I : : i i i ; "s 

: i i i i i : i \'^ 

1 I 1 1 : 1 ! 1 Is 
i i ! i i i ; i \ " 

■•m'M's;?o's?°'ds d "= 

S OS OS OS OS OS OS OS OS o> rg 

° 3 


i i 



208 



STATISTICS OF INCOME FOR 1944, PART 1 



cc es 



V. ^ 









CO »o c<» «■* C^ fO O lO '«»* •* 






28,319 

60,303 

51,435 

29,512 

40,142 

78,566 

220,616 

547.734 

860.385 

.011,239 


cq 








CD Ol t^ '-t O CD OO O cc C^ ■*!»< 






CO 


rtS 






O CC ^H IC CO »-* O 00 '-t CO -^ 






". 


Co'"oo"oo"co'"t>-'"^*'-^"-^"t^<M" t>^ 








^H CO OO-^ t>. CO 


















H-S 






S g o 






ssr 




1 n-a *- 




C^ iC Oi OO CD CO CO O CO ■ 00 




OOO coo 05.^ •* CDIO 1 


CO 






oo lo lo lo '^ t^ OS o o» 1 r* 


a 




r- 1>. CO CO o lo Tj< CO CO i 


OS 




lO O CD C<> C^ CD r^ <N CO t O 


a 




C^ lO t^ ^ Oi ^H t^ »0 1-" t 


CO 


aS 3 ii o a> 






be 






t-" 


<M*o"^"«M*Oo"'*'"iO'*'"oi ! Oo" 


oo C<1 TfH t^ CO CO OS T^ lO 1 


"S 




<M CD Oi Oi CS (M (M CO 1-^ • ^ 


\£3 




CO CD oo O ■* lO CO CO oo 1 


CO 




1 




^^^^C^COiOt^^ 1 CO 


1 




U5 oo 05 00 O C3 CO TJ« ^J< 1 
r-< ,-H CO TjilO 1 


CM 

CO 


€*^ 




cooo 05t^M c>3 o or^ 1 o 




a> CO CO lo CO CO 00 1^ (M 1 


^ 


o 






C^(M 1-1 Ol lOO COOO 1 O 






O CO 00 (N »-< CO C* i-l CO t 


CO 








»-4 t^ to .-1 t^ C<J C» O OS t <M 






r- CO -111 ■* o t^ (M — 1 00 1 


CO_ 

us 


o'co'"'*S<"oro"oO*"o"o"tC 1 CO 


coo5oo"in'«)<"c<r-HioT-r 1 






-*J1 -*»1 lO lO !>. C^ CO oo TP 1 O 






t^ CO O t- t^ CO t^ oo •* 1 








1-tNCOlO ] CO 






— 1 (M CO IM CO t^ CO 1^ O ■ 


c< 












^-.N 1 


CM 








Cq CM CO O lO lO 00 O CO CD CO 






■*COC<lcO(MOO->ti0500CO 


■* 








Tt< oo <M CO O l>- 03 oo OS C^ 00 






Ot^OO'<J<i-HCOt--T-HC^OO 




1^ 






t^iOt^iOOS^ 0SC»00O CO 
CO CDiO Tj* Tt* OSOOCM i-H OS "^ 






00 00 CO r- -w i>^T-i lo lo t-_ 


CO 

** 


,-H00C^00C^00»-H05OC0 






Mt^CDOO CO 






COiOiCC^-^COt-COOOOO 


CM 












-HCO W5CO 


CD 








la u o 


§ 




s s s 




"». 




^t^OSCO^ WSCD-^CO ' OS 




t- Tl" CO 00 O t^ CO -- CO 1 


CM 




>j 




O O lO CO O CD ■-*' C<1 CD 1 OS 






(M O cq «:> C^ -»r C<l CO CD 1 


00 


3 




»-i O O CO CD O ■**' CO T-t 1 OS 


ja 




CO 05 00 oi 00 e<i 00 •* oo i 


co" 


lo r^ OO OS lo 1-t t^ CO OO ' oo 


>noo"co"oo",-rrt co't^-'o* ■ 


C"= 3 t. OOi 






M lO CO iO 00 C^l CD CM CO t CM 






(M 00 in CO Tf rt oi ■* fH 1 


CO 


•-g^^s-^ 


3 




^rt^^^eofcooo^^ ' CM 


CO 




00 05 O 00 ^H c^ U3 C^ OS t 


"*. 


•£-H c3 .a 


M 




1—1 I ^-t 


cS 




-H rt rt'ei'eo CO 1 


•*" 


^ 








s 








**- 




CO OS CM i-H 00 OS r^ ■* ^ 1 lO 




U5000—1 t^lNOOOO 1 


CO 


o 






CD oo OS O -Tj* O O 1-H CO I to 






05 C<l 05 OS OS OS t>- W5 »^ < 










t^ ^ ^ t^ r^ OS .-^ t^ r- . r- 






•cp CO CO >0 f-_CD lO 00_00_ 1 


°- 


OS lO ---i CO •* »-• CM CO OS 1 C<» 


t-rTtr-flTci'oo o't^io ■* ■ 






CO "^ *0 to CD CO CD i-H CO 1 O 






lO 00 -H O t~ t^ t~ -H c<l . 


00 






^CM^tO . CO 






CM C-» CO CO CO CO -H lO t^ ■ 


r* 


3 £ 
















z 






















CM to »-l OO CM CO OS CO CO 00 OS 






CO-^OiniftOlrtOslO^H 


00 








TP -«*< to to CO CO O OO OS O to 






.-iOSO(NCOOS«CD.-<00 


00 








O OSO CD OSCCI OS-^OCM C^ 






O US lO cq no (M_ ■<><_«_ CD •>«<_ 


oo 

o" 


CM CO -^ CM CM to CO 00 t* tH CO 


Cqt-H^HIOOOOO^HCOOOOS 






CMt^CO CO CO 






rtC-JCJrtT-lCqOOOOOOCO 








^ 1— < t-H 1-H 






rtcsico 


CO 














« « o 










S N 






•4 M M 




•». 




-Tt< t^ t^ CO CD ■^ ^H ■**< -^ 1 CM 




00 OS IM 00 ■* -^ 00 O U5 > 


OS 


ncome 

5-43; 

usted 

ross 

ome,* 

944 






O 1-H 1-H O CD CD -Tt* O -^ » oo 


•a 




00 00 >0 00 •>»< O <M CO lO 1 


t^ 


rf 




^CDcOOOCO-^CMCOf-H 1 CO^ 


3 




00 "5 o 00 CO m T-H OS t- 1 


t^ 


i 




f-TtO ■^CO t^ CO o t^ -^ ' O 




to^t^n^mr^aoc^ < 


r~i 




,-4 Tji lO CO to CD CM CD O t CO 




.-1 OS ira oj rt cs -H 1-1 CO 1 








^^^^^CMtO00*-H t CO^ 




CO CO -^ T}< lO t* CM CO OS 1 


"^ 


^^ CU .3 














iz; 




















CM -tP CM t^ tN. CO to CO CM i OS 




o CO coo t^ OSOSOt* t 


w 


o 






OS t^ 00 c<i CM r^ Tt* CO to 1 CO 






irt t^ oo O CO CM t^ CO IM ' 


00 


II 

3 i: 






TP CO »~i O to Tt« O OS CO 1 OS 






lO CD .-H 00 CO CD CO ■<*< 00 1 


t-^ 


OS t^ CO C^ O OS to "^ CD I 00 


CM to oo *0 .-H »r5 00 CO ^H 1 






CO ^ *0 to CO CM to -* CM • O 






osocococOQOO-H^; • 


CO 






—( CM-^tO ' CO 






,-H ,-t ^H i-H CM >A ^- 00 1 


00 






















»-i i-H CD 00 to 1-1 00 1-* o r* 1-t 






oo-HCMOsoosinooot^ 


U3 








OS ■<*< 00 OS OS O O to CO OS CD 








00 


-3S 
^1 






t^OOOO'<i»<COtO^CM_^'^_CD^OS_ O^ 






»0»-(CMOC0C0OC0CDi-t 


OS 


cm'"^ '<r CO ■* 00 o OS to to o 


C^»OiOOOCOW3»OCOt^OO 






COOt^O OS 






.-1-WCO t^ 


CD 






T-H^CM 11 
















g s s 










-. 




CD oo 1-H t^ t^ OS CO to -^ 1 ■* 




U5 Cs in CM ■* >0 CM OS CO 1 


GO 


ncome 

5-43; 

usted 

ross 

ome," 

944 






CM i-H t>- i-t oo O CO to t^ • CO 






lO lO O »-l O "^ « oo t^ 1 


00 


1 




tO^t^OCMCDtOCDCD^^ I OS 


3 




Tt< 00 »-l OS t^ lO 00 O CO ' 


oo" 


OO-^'cDi-r'-* t^CO-* to 1 CO 


Osoo"iOt^''co"t-.''cM>OOS 1 




-^f oo CIS OS -^ t^ O -^ OS » CD 


'3 




CO oo OS OS C3S lo OS ■* in i 


o 


•rs^^s- 




^^^^CM -<J<0OCM'^ 1 CO 


S 




.-CCM-0<10 1 


CO 


«,-i M .a 
















^ 
















«*- 






CD t^ CO 1-f CO CO OS i-l CO • 


OS 




OO to C7S -^ O OO to CM CO t OO 


o 






OO -^Ji to ^ CO CO to to 00 1 CM 






CM m CM O OS t>- ^H -^ UO 1 


us 


1' 






t^ CO CO to CO CO CM to GO i -n^ 






OOO'-' O CM t^cDOCO 1 


CO 


t'- t^ CM to to C<» CM 00 00 1 CM 


^'lOOo't^'cio'c^Th-TcM" 1 






to CO i>- 1^ OS to CO CO •*»« 1 oo 






CM CM CM CM CO t>. •* CM CO i 


00 


a "S 






CM-<P cot^ • r^ 






-1CMCM 1 


CM 


:?; *" 






^-^ 






^^ 








1-^ 


i M i M i Ml i 




- CI 


i i i i i ! i i ii 








a« 


; : 1 ; 1 : : : : 3 ; 




X "S 


;;:::::: : s 








Jo 


i i i i i i ; i i^ ; 

; : : : :S : 

1 ! ;:;;:;: -E ; 




ll 


i i i i : : i i i? 

! I 1 1 1 ! 1 ! ', -o 

;: 1 I 1 1 I I ; "s 




1 

a 




^i 


i ! i i ! i ! i is i 




as 


;:;;:;;; i a 








N N N N ill 1 




5| 


NilliN \l 


iJ 






_ >. 






_ >» 








II 
II 


i; CO CO M c«5 M ■>!<•>*< ■* •* ^ „•* 




II 


_ lO CD t^ 00 C5S O i-c C^ CO § 

sSSSSosososos S r2 

H ,-1 .-H ,-H rH .-1 r-l ,1 t-H rH ^ 








ss 








•-aS 


8 ^b 






m 


3 




a 


a 
















►^ 


1 



STATISTICS OF INCOME FOR 1944, PART I 



209 



,-1 ^.^ -H N C3> C^ -^ Co" 



oooecr^ccQOco^-**-! 

CO OO Oi'— « ^ «0 CO O Oo" 
1-" M CC CO 



iC 1^ t^ t 



OSC0O00C010W5OCC 
.— |C3COC<»COCDOW3CO 



)05coot^c^':oaioooi 



M^'^i-HiXM^'^OU^O^J' 



t>-OOi— "OOmOiOOiCD 



,-, ,-,»-( C<1 CO -^ 



OSOOCOI^IM(M(M^O 
COC^*OU0CCOSOiCJ3C0 
■^CCOOiC»C^»t^tOOO 



coor--c^oo^<i-<iooa 

«MCOOSOOOCO<M-^C^ 



CO »— I CO cD CO I'S »— I •— < CC CO Oi 

(N i-H 00 CO <M ■«*< t^ CO 05 O -H 

•'T c<) o 1-^ '* OO cs a» W3 c<i -^ 

(M -TjTco OO o •-" r- t^ oTcm" rC 

*-i (N (M rt C^ CO 00 CT) O CO lO 



U^050W5CD'^CO'-I'^^(J< 
COiOCO"5C^COOS»OW503 
"<S'OC^OOcOt-»^J<.-tCOCO 



OOii^lOCOOS'-tl^'— ICO 
r^OOO'-''— 'OO^-^t— CO 
OOOOOOOCOCDt^COCO 

OON'-<C-^iO»-<COCOCD 

wacDOstowo^'^oa 

CO'^"«r'^iOOOCOOO(M 



O'-Hl^.COCOOOCOOCO 
I>-C^iOOSCT)CO»CC^«-< 
COiO'^CH>-COt^iO'^ 

O o"iO '^ 00 05 CO OO lO 

•-"co-^-fcocMOiaio 



jTjHOOooa3-*t*oo 



Tt< O CO -^ (M iC ( 

lO CJ TJH c ■ 

lOOOO t 

>— tWOOOifCt^iOOS-^ 
iOCOcOlOt^'— 'Ot>-CO 



00cO'^i--i^C0'<*'O'^ 

COCOcOi-hOcOCSO**** 



r>- 03 '-«'—' ^ c 



I CS *0 O ^J* CO 



ooc^oooo-^cooo-^ 

(^■^■^CO-^"^01^^I~^iO 

OOt^W3'-^iOOOCO'*»OCD 



•^cOOOiOO^OOt^cOOi 

coc^Tt<i-<c^oicoTrc^'^ 

COM-^t^-OSi— (■^OSOt^ 



OSt^00MCOCOO>*-llJ^ 

t>-»-icor>-050cooo»-< 

OOiCOOOOO-^-TfOOCO 

cO^*iOt^COI>-'«!}*cOO 

CO>OtOW5I>-'— 'C^^CO 



OCOCO»-fOiC^C*fl.-<CD 
I-^03C<JOOCOCOCOCOO 

irtc^oooofNt-^c^ii^-r- 



_»-(,— ir-iM-^OiCOC 



«icnoa>ooo'^ooa> 



OI^-'-i00'^C0l>-t~^00 
C^ClCCtMCOiOOOCOiO 



t-H-^-^r^oaco^-Hcor- 

-^J*lO-*OOOO^H.rHt^CO 

TfiCO>OSOt>-Oi'— ICO 

CO r- 00 00 1-1 ooo Cioo 

i-H C^CO lO CO 



COt^050-^COt>-t>-COW5 

cocoasoo^-ir^oscocOiO 



C0C0-H00»-«t^'-<C<)O'^ 



CO c^ »-< OO ^-H o ^H !>. r- 1^ .-4 

OS C^ iO M I-" CO t^ i-i O -^ -^ 

t* C^ 05 CO t>- OO 05 oa 05 oi »o 



ooosr^'Mooocooot-H 

»-.t~*.-tOSOOt^»OiOf-< 

oooir^OicocoiO'-'co 



ClCO'-'Ci^t^'^OSCD 

CSOSMOSCD-^'^IOCO 

<r)<Mcoc^cocoocot^ 



00«*OCOOO'*C^'— lOi 
1003C0005COCOUOCO 
C^C^»OiOt^OiCO<McO 



c<»cor^ooi-4eoooico 

t>.OOOOCOOi-H^-tI-* 
^-f »-4 1-H CO lO t* OO 



COOOt^-COcOt^i— 'OiC<) 
1— iCOt--'^«00CO00t~* 



CS'-'C^'-tCOC^CD.-HOi 
,-,T-ii-i.-lC^COcOt^ 



COt^OacOOT-iCOOOO 

»CQOC<ios'-t'-»Tr«cO'-t 

C^OOcOCOCOCSIiO'-'t^ 
i-TcO^O OS t-^ CO >— I CO c^ 

coco^rco'^oooc^o 



UM 



3 S> __«>«>t^ooooOrtc< CO 
3!2 o 



:s5i5 



j<a 






3. £3 .. 

vM a 

•^^ o 

-eta o 



Odosc&asosdso^oa 



210 



STATISTICS OF INCOME FOR 1944, PART 1 









CC CO 00 t^ <M *C O Oi tM 



COOOlOiOCO"— "CMCO 



OO^Hi— iCOCiOOt 



^ CO C»Cs| 40 



COO5O5'«t*CO00'^C^00cO 

OiCOMOSOiOOOt^ 

t-»Tj*t^COW5I^0OCOj£nJ 

OOOiCOOOCQCO^g^ 



OOCSOi^O^-HiOiOCO 

COeOCOT-tCOT-tOilOOO 

CC* (m" Csl OO t^ «3 i-T^.-T 

t^oas<:oioiot^t~-oo 
c^^nooioooooioio 

,-H»-ti-<»-ti— leoiocot^ 

O3W5(MO00(MO5-H'*}< 
050cDiOCCI^OiCOI>- 

■»-« <M CO CO 



"^ (U m QJ — 
"* 52 "^ W) w* 



OlOiN-^COC^COOOTfOO 

1— '0500i>.oc^ocr^ooco 
o o o !>. OS Tj* as ■<»* ■^ t^ 

»-H 1-1 »-■ CO 00 Tf CD 



CDCOC^"*COiOOiiOi-HCO 
COC^fM-^WOOC^COCsiCO 
1-H CO CO C^ CO CD 00 OO CO c^ 






OOcDOaiOt^eD<M»— 'Oi 
OOCO-^iOC^IOOt^T-iOi 



■^CDiCcOCOCQ^"'^cD 
(MiOt^COOi'-iOCOOO 

T-ii— i^-Hi-iT-iCOCDOSf-l 



ecioiO'-HOsCMt^c^i-H 

1— it-^'^OO'— <00Oit--»-H 
OOOcO-^O^OOlOO'-H 



lO<MOOO»-'OOt^^OO 
CO-^TpiOCDiMt^OCO 



cD^-H^JfcDOOCOOSCOOO 
OCDCOt^t-HOOCOOC^ 

coOOcoeOcDc^ooco 

1— lOO'^iCOiiOiC'-HT-i 

Oil— '•^coor^Oi— it^ 



coooc^t^ooioicasoo 
t^i>-00r-cooot~^cD 

C^t^0000-*fCOT-*»-iiO 

eot^'-Hcocococ^oco 
eocokO'O'^DCicooiio 



.HJo-S ■ 



II 

3 (I; 



r^oo cDioc 



S t^ CO it5 Oi Oi C 



5 ^ iO ^ t* 



OicDOCOOSi-Hi-iOi'^CO 

(MOOcDcDiOCOiCOiCOC^ 
O'^OSOO'— 'C-300COCDCO 

<MC0(M^^MCO<X)C0'-"»O 



M^COCDcOt- lO^Ct^cO 

•:DlOO'-'^-oo^>-oo 

CSJ-^CD'— ICDCOCOCOCO 



cDTfiocO:D'^»-iCDO 
OcDt-C^tNCDOO^J^'-H 
T-<0000"^(MOOC^4003 

CO CO CO CO '^ lO 00 O C^J 



CD Oi OO CO ^' 05 ^ '— ' »— < 
t^C0C^O"^**O03Tr 

oascDi— i(NOsococo 



CMCDOm-^OOCOOO 
»Ot^t--CDOiOOt^iOCD 

OOOiOOCS^H-^f-rriM 



1-H 1— I 1-1 C^ CO -TJ* I 



COC^CDt^cDC^(N00"*iO 
COCOCDcDOOi— tt^OiC^CO 

^coc<»c^oooo'-ir^t^*o 

CO^CD OO lo""'*' 00 00 OS O C4 
CM lO ^^ CO 



OOCD-^COt^OiOOOOO 

'*j*ooc^ocDTj<r-ot- 
i-Ht--iCTt<r>-i-HCOcDco 

03 o'cT O 00 00 CD CD OS 

cot^oswoor-t^u^i-H 



Oit~-COCOOit-»OC^iC 
Ot^-C^OOO'-H'-'C^iO 



^.-(lOCOiOC^C^OOOS 
■«^iO»0»OCDi-ii— <^iO 

rH CS CO ** 









X 








H 


^ 




fl 




■? 




■». 


o 


T 




n 


flS 








fn 


OCT> 




























^ 











»oO»-<os*-HcDO»-<co^r 
coo-^cscD(MeoTpcieo 

COOOi-HOOCOOlC-HCD'**' 



T-H 1— ( C^ CD 00 t 



C^t-^COiO00i-<OiCOO5i-t 
OOt^OI-^COW5CDC^i-HCD 
05Tj<I>-cOt^-cDOscOOt^ 

OOOOOiCDOOcDC^CDC^CD 

c^ioiocoTrooTpcDc^t>- 

(M «n OSO 



OCOOSCDiOOOCO-^ 
OiOcDOOOOiO'<*'000 
TfOS-^'J'CDi— 'TTi-ccD 

irt -^^ C^ OS Oi 1— ' OO Oi Oi 

C')co'^co"«fr*^Hcoi-< 



(MMCDCDOOOOOOCOCD 
t^C^OsMt-^COi— lOOt^ 

c^(Ntor^rHi-iooo 

C?si-icOCOt^OS(M^Tt< 
^^^^C^iOOOO 






c:cow5coc^»-HOO*cco 

C^JOOOO^CO^OCOO 
iCOSOt— '— 'OSOCOt- 

cD~oo 00 CO w5 ^- o »o CO 

cDt^CSi— '»— "f^OiOii— I 
I--.OC^OCO<MOOO'^ 

i-H".-r.-r i-H (M co'io CD 



OOOSl^COOOC4C<IOTji 
OOOOt^O'^CDcD'Mr» 
OOt>-OOSO»-«CDOsC^ 



cDOOTfiOC^iO»-<COO 
rttOOO^r^OOSt^Oi 
C^COCOCO'^OSCOC^ICO 



■P3 s 



iccot^oooo^c* 



la-^ 



sJ 



ca'S 






lO to r^ 00 oa O ^^ Cfl CO 

; CO CO CO CO CO ^ "^ ^ ^ 
> OS O OS ^ O) OS ^ ^ o> 



"3 a, 

'-sa 



STATISTICS OF INCOME FOR 1944, PART 1 



211 



t^ CO 00 1^ CO '-' o lO CD on cvi 

CC ^fi CO CO 05 Oa ^^ lO 1-1 CO 1-t 

OS CO »0 «0 •-* <M 1— » CS CO i-" OO 

CO t-- t^ CO 00 ■^ CO CD CO oT C3i 

»-« ^ Oi lO t^ kO 



• r— 05CDoo»oooc<ioo 

Si-HC^OsOi'XSCiiOGO 



iccoicoash^r^cor^ 

CCI^CJ:ooC^»0^(MO 
,-!,— I,— 1T-.C^C0-^05C<» 



i-lOOOOC^CO(McDW5^ 

COOi0^cOCDi-<00 

C^COOOOOi-HOOC^iOCO 
■^^tOiOI>-CO':OTf.-H 



OS i-» Ol 05 O 'St^ C 



C^ C>- CO CO o t 



-<MM<0(N01iOt-^ 



fir* CO »-i 



^^ »-iC-)iOCO00(M 



Ot^COCMlM'-"'— «»OCO 



lOOiiO'OCOOi'— «I-^CO 

eo-^-^j-c^^oocot^oa 

OOTTCOcOTtXMcDCOOi 



»ccDr--i^o500cDa3'-< 



iC— I t-» W CO CO CO 05 t^ O M* 

^ CO t-- CO OO '-' CO CD OS CO cs 
CO "f CO CO ■**' OO Ol O «-" O 1-1 



CO Tj^ to OS 



** CO 1-H I>- lO i— I t-- t>» CO t^ r-> 

O OS CO t^ CO 00 lO 00 ■^ CO OS 

lO 1-H (M t>- (M 04 -^ CS O -^ I^ 

i— I »— I 1-H C^ »/5 CO OS M *-» 



'tJHCDO"^iCiC»COCO 

os»ot>.b-ooMr^Tfr- 

cOt—OOOC^-^iO'-HO 

^**I>-t^OO*:J<t>.OOOOC>l 

C^MdC^COCOCO'-H'*' 



C^-^OO— "COOOOSiftCO 
OOMCMOM^t^i— >0 

»ot^coooioooi*oc^ 

OS O '"" ^^ ^ 00 OS OO ^' 



^ .^ ^H ^ C^ (.^ c^ c 



rf^cOt--'— iTpcOOSi— it-- 

Oi'^'^cOcOt^'-tcDOO 
C^f-ICOCDOOTTCOW-^ 

O t~-^0 CD ■^ -^ CD .— I CO 
COCO'<J'CO"^t^'-i»«t^ 



COCO'*COCO'*Xf<t>-CO 
OQSt^OOOSiOOSiOOO 

os^^oo:oao-«*'ooooi 

oc^cocoic-^ooc^M 



CO -^ i-H lO lO '-' Tf r- CD »C CD 

O lO O *-! lO 1— I 00 '— ' O '— I f-H 
OO CD O CO 00 t- O »0 OO T-t t^ 



CD OO O Oi O IM CO CD O t— t"^ 
OO »0 C^ »0 OO i-H OS »0 '-H C^ i-H 
cD"^CDO'-'0"5iO<MCO t'* 



T-tiM.-i»-HCOCOOO»000 



.^r-i^^(MC*coor^ 



i-HOO'—'^'— lOSiOCMCO 

or^osC)Oscot*iOoo 



Tt<COI>-CD00'^00t^O5 



COW3CDI>>05W3CO'-HC^ 

c^r>»i-<osooo''-Hioo 

OOOSCOOO-IOCDMOO 



COOSCO^t<OSCOt^COi. 
.-H^C^C^C^ICDCOiCC 



cor^'^osow3r>-cO'* 

OC^^'-H^COi-it^CO 

OSOSCO(MOC^t^00C<J 

OSOOSCOCO-^Ot'-iO 
CO»OtO'OCOOSt>--'— <c^ 



00(M(M00C0O»0'^M 
OOCDOSt^t^cDOOOcD 

oc^oocs*o^oo»o^** 



rt*--DOsoscoosr^'— «00 
,_,,— ,,-iT-icscor-iooo 



C^C0I^(M-*00»0OO(M 

OiOcOi— 'C^OOCDOOCDC^ 
Ot^OOiOCDi-HOSOOCO 

CD o o ic t>^c<i c-1 r^-Tio -<»< 



'-HOO^OiC'-H'^O' 
^^COOSCOt--OS'— 'I 
cDOiC^'-'"^00l>.C 



5^i-irM!DOii:J-*CO 



1 CO O t^ ^ t>- ■'f o 



COCOTt^-^iOOOcDOO 



OOCOOO^'—'^-'CO'— it^os 
OicDi— i'«»<t--»r3'^C0"^O 
•^lMOS«— •»ooo»ocooc 



»-. M CO M <M "^ C 



N .-H CD lO CO *-" 



,-. CO lO CD 




4ft «D t* 00 OS O f"i C* CO 



^ OS OS ^ 03 OS OS 03 ^ 0> 



^.g JjJCOCOCOCOCO^'^^ 

•||ar 



I S3 

k. o 



212 



STATISTICS OF INCOME FOR 1944, PART 1 



ci2 3 S: o< 



9"S 






OC^OOCO(M-^CCOO 
COOkJ^'-'OOOQOi-HCO 



cc<::^c^i~^c^ oo oo t* Oi 



•». 












i 


CO 


■O 




"- 






^ 


m 


Fl 


^*< 




















n 


















cms 




















2; 













■11 



W3CO»CO»O00e003CD00 
,-H ^H »-<.-• :D i^ ^ O 



oooocoi«eor^050cD 



OOOC^OC^OOCOCOOi 

t— c^oocoioeot^Oco 
ic -^ 1-1 r>rio (M CO o 1-H 









CD i-H -^ (M 1-H O CO IC 00 ^-H r* 

r^ CO O OO to t-- 00 OS CO CD c^ 

C^ i-H C<l -^ O iO -H CD O O ft 

w u5 urTco tp t--i« CO 05CO c*« 

c^ »o ooo »-< 



rtt^-oa-^C^cOOt^ 



CDlf5cOCDCOCOt-*OCD 
O'«*<t-»'^00Ot*i0Cn 

^H,-I^Hi-li-.C0»OI>>00 



I ,— . ^H t^o »o o 



CO-fJ^kO^O'DC^CDOOTt* 
1-H (M CO -^ 



00CD»O00t--«-<'^iOOl^ 
CDt-*i-tcDiO(Nr^iO(M'<iJ' 

OOOOCO'-HCOOOOC^'-tOO 

COt-*OOiOCDlMCOi-<COC^ 

^H icooc^ oo 






-^OiOOt^'^CDi-iCO 
MiCOOOTfOiOiC^t^ 

Os^OcDOacOcDOOOOt* 

t^Oi»ococoic^roo*-t 
Oiiooir^c^-^Oiooo 



"§2 



OiOCDCMI^'^^HCOO 

^HTf«oooot^eoosccoo 
OicDeooiiO»-*cot^r- 



Oi00'*e0c0t^»«000 



COOOOO C^ " 



»-« r-H »-H <N -<«< r* o» 




STATISTICS OF INCOME FOR 1944, PART 1 
Footnotes for historical tables H-17, pages 184-212 



213 



' Data for returns with net income for 1913-15 
are secured from the annual reports of the Com- 
missioner of Internal Revenue; for 1916-36 tabu- 
lated from Forms 1040 and 1040A showing net in- 
come, filed for individuals and for estates and 
trusts; for 1937-43 tabulated from Forms 1040 and 
1040A showing net income filed for individuals, 
from taxable Forms 1041 filed for estates and 
trusts, and from returns for estates and trusts show- 
ing net income filed (improperly) on Form 1040, 
except that for 1938 and subsequent years, the 
nontaxable returns in the last-mentioned category 
are excluded. (For requirements for filing, see 
table A, pp. 354-355. 

Data tor 1916 are completely tabulated from 
each return. For individual returns with net in- 
come under $5,000, the number of returns is ob- 
tained annually from records of the Internal 
Revenue Bureau, but the distribution of the re- 
turns by net income classes, as well as data regard- 
ing income and taxes and their distribution by net 
income classes, is estimated based on samples for 
1918-27, 1929, and 1943, and is in part estimated 
and in part completely tabulated for 1917, 1928, and 
1930-42, except that for 1941-43 the return. Form 
1040A, does not show deductions or net income, 
therefore cannot be distributed by net income 
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 fiduciary returns, Form 1041, 
data are completely tabulated from each return for 
1937-43. 

2 Data for 1944 are tabulated from individual 
returns, Forms W-2 and 1040, with adjusted gross 
income. For returns with adjusted gross income 
under $25,000, the number of returns is determined 
from various records of the Internal Revenue 
Bureau but the distributions of returns by size and 
the data for income and taxes as well as their dis- 
tribution by classes, is estimated on the bases of 
samples. (For filing requirements, see table A, 
pp. 354-355. 

» Data for returns with no net income are not 
available 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; for 1943 are the combination of com- 
pletely tabulated data from 1,253 taxable Forms 
1041 and the estimated data based on a sample of 
Forms 1040. For 1937-43 the number of returns 
include those showing total deductions equal to 
total income. Net deficit is the current year 
deficit; i. e., before the deduction for prior year loss 
which is allowable against total income in the 
period 1928-31; net deficit includes capital net 
gain for 1928-33; capital net loss for 1932-33 and 
for 1928-31 only if the taxpayer included it in his 
deductions; for 1940-43 includes net operating loss 
deduction carried over from two preceding years 
but not from any year beginning prior to Jan- 
uary 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 in- 
come 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 fidu- 
ciary returns with no net income. In table 14, 
the alternative tax, the victory tax, and the total 
income and victory tax for these returns are tabu- 
ated with that for returns with net income. 

* Data for 1944, tabulated from individual re- 
turns, Form 1040, with no adjusted gross income, 
are estimated based on a sample of such returns. 
Adjusted gross deficit occurs when the allowable 
deductions for the computation of adjusted gross 
income equal or exceed gross income. (See note 6.) 



5 Net income for 1913-15 is estimated from the 
number of returns filed and the average net income 
for each net income class, as shown in the annual 
reports of the Commissioner of Internal Revenue. 
Net income, tabulated as explained in note 1, in- 
cludes capital net gain taxed at 12}^ percent for 
1922-33, but the capital net loss for which a tax 
credit of 123^ percent was allowed is not taken 
into account in computing net income for 1924-33; 
net income is before the deduction for prior year 
net loss which was allowable against total income 
in the period 1922-31; for 1940-43 net income is 
after the deduction for a net operating loss carried 
over from two preceding taxable years but not 
from any year beginning prior to January 1, 1939. 
For 1941-43, net income includes the gross income 
reported on Form 1040 A which does not provide 
for the reporting of net income. 

The net income tabulated for fiduciary returns 
and used for the classification thereof, is the net 
income taxable to the fiduciary, that is, after the 
deduction for the amount distributable to bene- 
ficiaries. 

' Adjusted gross income, tabulated as explained 
in note 2, is gross income minus allowable trade and 
business deductions, expenses of travel and lodging 
in connection with employment, reimbursed ex- 
penses in connection with employment, deductions 
attributable to rents and royalties, certain deduc- 
tions of life tenants and income beneficiaries of 
property held in trust, and allowable losses from 
sales or exchanges of property. (Should these de- 
ductions exceed the gross income, there is an ad- 
justed gross deficit. See note 4.) 

' Normal tax and surtax for 1913-15 are the tax 
receipts for the fiscal .year ended June 30 imme- 
diately following the year indicated, as shown in 
annual reports of the Commissioner of Internal 
Revenue, which receipts include fines, penalties, 
additional assessments, etc. Taxes for 1916 and 
subsequent years are tabulated as explained in 
notes 1 and 2. Amounts include for 1913-17, the 
additional tax; for 1940-41, the defense tax and, 
for 1943, the victory tax associated with normal 
tax and surtax; for 1943, victory tax on returns 
with no net income; for 1941-44, the optional tax. 
For 1942-43, taxes are computed on the respective 
incomes and are without regard to the forgiveness 
feature provided under the Current Tax Payment 
Act of 1943. 

* Alternative tax for 1938-41, in the case of net 
long-term capital gain, is the sum of normal tax 
and 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 increased by the amount of 
net long-term capital loss, minus 30 percent of the 
net long-term capital loss. The alternative tax for 
1942-44, occurring only in the case of an excess of 
net long-term capital gain over net short-term 
capital loss, is the sum of nornial tax and surtax 
on net income reduced for this purpose by the 
amount of such excess, plus 50 percent of such 
excess. The amounts tabulated include for 
1938-41, the alternative tax on returns with no 
net income on account of a net long-term capital 
loss (see note 3); for 1940-41, the defense tax; and 
for 1943 the victory tax associated with the alter- 
native tax. For 1942-43, alternative taxes are 
computed on the respective incomes and are with- 
out regard to the forgiveness feature provided 
under the Current Tax Payment Act of 1943. 

» For earned income credit limitation, see p. 374. 

"> Credits for income tax paid to foreign countries 
and for income tax paid at source on tax-free cove- 
nant bond interest were not tabulated for statistics 
prior to 1943. Such credits are reported on Forms 
1040 and 1041 for 1943; and on Form 1040 with 
itemized deductions for 1944. 



(Footnotes continued on p. 214) 



214 



STATISTICS OF INCOME FOR 1944, PART 1 



Footnotes for historical tables H-iT", pages 184-^12— Continued 

" Tax for 1942 and prior years is before the (3) the unforgiven portion of the smaller of the 
credit for foreign income taxes" paid although this 1942 or 1943 tax liability of individuals. The last 
credit was allowable for 1918 and subsequent years, two amounts constitute the adjustments necessary 
and before the credit for income tax paid at source for merging the 1942 and 1943 tax liabilities of indi- 
on interest from tax-free covenant bonds which viduals as provided under the Current Tax Pay- 
was allowable for all years (see note 10). For 1943- ment Act of 1943. 

44 tax is after such credits Tax includes for 21 rpj^^ number of returns for 1910 excludes the 

1938-41 and for 194.3 the tax from returns with no ,jun,ber of returns of married women making 

net income; for 1940-41 defense tax; tor 194.i, separate returns from husbands (288 returns show 

victory tax; and for 1941-44. optional tax. iaxes ^^^ income of $3,000 under $5,000 and 7,347 show 

for 1942-43 are further explained in notes 18, 19, j^qqq ^^^ ^^^^-^^ ^j^^ ^^^ income on returns filed 

and 20. separately by husband and wife is combined and 

12 Returns for 1913 pertain to the last 10 months the total tabulated as one return. For subsequent 

of that year years the returns of married \yomen nled separately 

are included in their respective income classes re- 

15 Tax for 1917 includes war excess profits taxes gardless of the husband's income, 
of $101,249,781 on individuals and $103,887,984 on 



partnerships. 

i< 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 
income, 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 for 
1934, Part 1, p. 31, note 18. 

1930: Other income, total income, contribU' 



22 Percentages based on tax and net income for 
1916-43, with the income and victory tax on 1943 
income used for 1943. For 1944, percentages based 
on tax and adjusted gross income. 

2* For 1943-44, this class includes nontaxable 
returns with income exceeding the designated 
limit. 

» Deficit. 



25 Data for 1917 exclude data for 1,640,758 re- 
turns with net income under $2,000 showing aggre- 
gate net income af $2,461,137,000. The net in- 
come, other deducuons, and total deductions have 
been adjusted to reflect the deduction for contribu- 

. , , , ^. J i i 1 J J *• t tions. (In the Statistics of Income for 1917, con- 

tions, other deductions, and total deductions for ^ributions are not included in general deductions 
returns with net income under $5,00() have been ^^^ ^^^^ ^^^ ^^^^ deducted from net income.) 
revised according to Statistics of Income tor 

1937, Part 1, p. 47, note 25. 26 Number of returns and data for returns with 

1932: Other deductions, total deductions, and net income of $3,000 and over, 1916; $2,000 and 
net income for returns with net income under over, 1917; $1,000 and over, 1918-20; for all returns 
$5,000 have been revised according to Statistics with net income, 1921-43; all returns with ad- 
of Income for 1935, Part 1, p. 31, note 6. justed gross income, 1944; and all returns with no 

,, „ , f ... or 4. J f „ "et income for 1928-43; all returns with no ad- 

's Taxes before the 25 percent reduction pro- 



vided by section 1200(a), Revenue Act of 1924, 
effective for 1923. 



justed gross income, 1944. 

2' Amounts of income from the various sources for 
1916 are gross receipts; the deductions, not having 
16 The 25 percent reduction in taxes for 1923 i^gg^ allocated to the various sources, are included 
provided by section 1200(a), Revenue Act of 1924. {„ tj,g aggregate deductions. Beginning with 1917, 
1' Tax after the 25 percent reduction provided the amounts of income are the net amounts by 



by section 1200(a), Revenue Act of 1924, effective 
for 1923. 

!>* Income tax for 1942 is before the deduction 
for allowable income tax credits for foreign income 



which the gross receij ts exceed deductions as re- 
ported in the schedules on the return. Net losses 
reported in sources of income are transferred in 
tabulation to deductions, prior to 1944, and are 
tabulated under a specified deduction or in other 



tax paid and for the income tax paid at source, and deductions. Items of deductions exclude those for 



is without regard to the amount of tax forgiven 
under the Current Tax Payment Act of 1943, for 
individuals who are liable for an -ncome tax on 
both 1942 and 1943 incomes. The amount of the 
1942 tax forgiven, as reported on the 1943 indi- 
vidual returns, is $4,723,467,646. 



ndividuals using Form 1040A for 1941-43 or the 
standard deduction for 1944. (Also see notes 
1-4, and 26.) 

2' Salaries, wages, etc., reported only on indi- 
vidual returns, include "Professions and voca- 
tions" for 1916; wages and salaries of the indi- 

19 Income and victory tax on 1943 income is after vidual, his wife, or dependent minors derived from 
the deduction for tax credits relating to income business conducted as a sole proprietorship prior to 
tax paid at source and income tax paid to a foreign 1924 and for 1944, such wages of wife and de- 
country, and is without regard to the amount of pendents only; and the taxpayer's earned income 
tax forgiven under the Current Tax Payment Act from partnership for 1916-26. For 1944, excludes 
of 1943, for individuals who are liable for an in- wages of less than $100 per return, reported on 
come tax on both 1942 and 1943 incomes. The Form W-2, from which no tax was withlield; such 
amount of the 1943 tax forgiven, as reported on the wages are tabulated as other income. 

1943 individual returns, is $1,017,813,898. 29 Business profit or loss for 1916 excludes "Pro- 

20 Total income and victory tax, reported on fessions and vocations." Prior to 1924 salaries of 
1943 returns, is the aggregate of (1) the income the proprietor and members of his family were de- 
and victory tax on 1943 income less credits for in- ductible in computing business profit or loss if such 
come tax paid at source and income tax paid to salaries are reported elsewhere as income; for 1944 
foreign countries, (2) the amount by which the salaries of spouse and dependents only are deducti- 
1943 tax is increased to equal the 1942 tax lia- bio. For 1944, the net operating loss deduction 
bility on individual returns showing a smaller tax carried over from two preceding years is a business 
(or no tax) for 1943 prior to such adjustment, and deduction. 

(Footnotes continued on p. 215) 



STATISTICS OF INCOME FOR 1944, PART 1 



215 



Footnotes for historical tables H-17, pages 1 8 A-21 2— Continned 



'" Partnership profit or loss excludes the partially 
tax-exempt interest on Government obligations; 
dividends on share accounts in Federal savings 
and loan associations issued prior to March 28, 
1942; interest 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; divi- 
dends 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 1938-44. Amounts re- 
ported for the years 1918-21 include income from 
fiduciaries and income from personal service cor- 
porations except that dividends, partially tax- 
exempt interest on Government obligations, and 
in the case of fiduciaries interest from bonds upon 
which a tax was paid at source, received through 
these entities, are reported in their respective 
sources. 

" Dividends received include stock dividends for 
191R-19; domestic dividends received through per- 
sonal service corporations for 1918-21; dividends 
from stock of foreign corporations deriving more 
than 50 percent of gross income from sources 
within the United States prior to 1934, and divi- 
dends from stock of domestic corporations 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 divi- 
dends except dividends on share accounts in Fed- 
eral savings and loan associations issued prior to 
March 28, 1942; dividends received through 
partnerships and fiduciaries; and dividends reported 
on Forms 1040A for 1941-43 or Forms W-2 for 
1944. 

3- Income from fiduciaries excludes the partially 
tax-exempt interest on Government obligations; 
dividends on share accounts in Federal savings and 
loan associations issued prior to March 28, 1942; 
interest on corporation bonds upon which a tax 
was paid at source for 1917-20; dividends on stock 
of domestic corporations subject to Federal income 
tax prior to 1936; dividends on stock of domestic 
corporations not subject to Federal income tax for 
1932-33; capital net gain or loss when the tax or 
tax credit is computed at 12 J^ percent prior to 1934. 

33 Partially tax-exempt interest (exempt from 
normal tax) is that received on certain Govern- 
ment obligations issued prior to March 1, 1941, 
namely, United States savings bonds and Treasury 
bonds owned in excess of $5,000, and from obliga- 
tions 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 dividends 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 March 28, 1942. Amortizable 
bond premium has been deducted from partially 
tax-exempt interest for 1942-43 only. 

Amounts, tabulated froiq Forms 1040 and 1041, 
cover income classes $1,000 or more for 1919-20; 
all classes for 1921-23; $10,000 or more for 1924-31 ; 
$6,000 or more for 1932; $5,000 or more fur 1933-39; 
all classes for 1940-43, including Form 1040A for 
1940 only; and all classes Form 1040 for 1944. 
(Partially tax-exempt interest not included is in 
other taxable interest for 1924-39 and in other 
income for 1941-44.) 



'< Other income includes income from fiduciaries 
for 1917; partially tax-exempt interest on Govern- 
ment obligations for 1917 and 1918; dividends from 
foreign corporations other than those with more 
than 50 percent of gross income from sources in 
the United States, prior to 1934; dividends from all 
foreign corporations for 1934-35; dividends from 
domestic corporations not subject to Federal in- 
come taxation for 1932-35; annuities prior to 1941; 
dividends on share accounts in Federal savings and 
loan associations for 1938-40; all income except 
salaries, reported on Form 1040A for 1941-43; and 
wages not subject to withholding, dividends, and 
interest, not exceeding $100 per return. Form W-2, 
for 1944. 

35 Contributions, reported only on individual re- 
turns, were not allowed for 1916; exclude contribu- 
tions made by individuals using Form 1040A for 
1941-43 or the standard deduction for 1944. 

'^ Other deductions exclude the prior year net loss 
allowable as a deduction in 1922-31; and deduc- 
tions for individuals using Form 1040A for 1941-43 
or standard deduction for 1944. Included are losses 
from rents and royalties prior to 1941 ; net operating 
loss deduction for 1940-43; amortized bond pre- 
mium on corporation bonds for 1943 and on all 
bonds for 1944; loss from fire, storm, etc., reported 
on all individual returns prior to 1939, on Form 
1040A for 1939-40, and on Form 1041 prior to 
1944; bad debts reported on all individual returns 
prior to 1939, on Form 1040A for 1939-40, on 
Form 1040 for 1943-44, and on Form 1041 prior to 
1944; amount distributable to beneficiaries prior 
to 1937; and deduction for blindness for 1944. 

'' Capital net gain from sales of assets held more 
than 2 years including that received through part- 
nerships and fiduciaries, taxed at 12^ 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 1924; and $15,000 
and over for 1932-33. Capital net gain is reduced 
by losses in ordinary net income for 1924-33. 

38 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 deduction in computing net income or deficit 
except for 1932 and 1933 on the returns with no 
net income there is included also the capital net 
loss reported in schedule D when not used as a de- 
duction. Capital net loss in schedule D for which 
the 123^2 percent tax credit is taken is not tabulated 
as a deduction. 

3' Taxes and interest paid exclude amounts re- 
ported in schedules for business and for rents and 
royalties, and the taxes and interest of persons 
using Form 1040A for 1941-43 or the standard 
deduction for 1944. (A historical summary of 
taxes paid for the years 1927-32 and of interest 
paid for the years 1928-32, for returns with net in- 
come of $5,000 and over, showing separately the 
amounts reported in general deductions from total 
income and amounts reported in business deduc- 
tions, is published in Statistics of Income for 1932, 
table 8-A, p. 80.) 

<(i Net capital gain or loss for 1934-37 is the net 
gain or loss from sales or exchanges of capital assets, 
regardless of time held, after certain percentages 
(see table on pp. 372-373) depending on the time the 
assets were held, and the limitation on the deduc- 
tion for capital loss have been applied. The net 
capital loss deduction is limited to $2,000. Amounts 
reported exclude such gain or loss received through 
partnerships or fiduciaries. 



(Footnotes continued on p. 216) 



216 



STATISTICS OF INCOME FOR 1944, PART 1 



Footnotes for historical tables 14~i'^, pages 184-^12 — Continued 



"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 ac- 
count. The short-term gain reported is after the 
carry-over and includes the net gain or loss from 
such sales received through partnerships and com- 
mon 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 carry-over see p. 59.) 

<2 For 1938-41, long-term applies to sales of 
capital assets held more than 18 months upon 
which 66 ?3 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 gross income. 

« For 1938-40 net gain or loss from sales of 
property used in trade or business of a character 
which is subject to the allowance for depreciation; 
for 1941-44 also includes certain Government 
bonds which are not capital assets; and for 1942-44 
includes real property used in trade or business. 

** Loss from fire, storm, shipwreck, or other 
casualty, or from theft, are the amounts of such 
losses not conipensated for by insurance or other- 
wise, and excludes amounts reported in schedules 
for business profit and rents and royalties. The 
amounts tabulated for 1939-44 are from individual 
returns. Form 1040, only. 

*5 Bad debts, 1939-42, tabulated from individual 
returns, Form 1040 only, exclude bad debts reported 
in schedules for business and for rents and royalties; 
included in other deductions for all other years. 

« The amount distributable to beneficiaries re- 
ported on the fiduciary return is a deduction al- 
lowed in computing the taxable net income of an 
estate or trust; included in other deductions prior 
to 1937. 

" For 1942-44, 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 
and the allowable capital loss carry-over; also 
amounts received through partnerships and com- 
mon trust funds. The deduction for a net loss 
from sales of capital assets is limited to this loss, or 
to the amount of net income (adjusted gross income 
if taxed under Supplement T in 1944) computed 
without regard to capital gains and losses, or to 
$1,000, whichever is smallest. The excess of 
losses from current sales of capital assets over the 
allowable deduction, i. e., the net capital loss, may 
be carried forward as a short-term capital loss in 
the five succeeding years to the extent that it ex- 
ceeds the net capital gain of any year intervening 
between the year in which the loss is sustained and 
the fifth succeeding year. (For carry-over, 
see p. 59.) 

Short-term applies to sales of capital assets held 
for 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. 

** Taxable interest on Government obligations is 
that received on Treasury notes issued on or after 
December 1, 1940, and on obligations of the United 
States or any agency or instrumentality thereof, 
issued on or after March 1, 1941, excluding that 
received through partnershipH or fiduciaries and 
that reported on P'orms 10-lOA for 1941-43 and 
W-2 for 1944. The amount tabulated for 1941 is 
only the amount reported on taxable returns; such 
interest reported on nontaxable returns is tabulated 
with partially tax-exempt interest. Aniortizable 
bond premium deducted for 1942-43. 

*• Dividends on share accounts in Federal savings 
and loan associations issued prior to March 28, 



1942, tabulated from Forms 1040 and 1041, include 
such dividends received through partnerships and 
fiduciaries). These dividends are exempt from 
normal tax. Such dividends are included in other 
income, 1938-40. Amounts tabulated from Forms 
1040 and 1041, for 1941 are only those reported 
on taxable returns (such dividends reported on 
nontaxable returns being included with partially 
tax-exempt interest. These dividends are re- 
ported in other income for 1938-40, and for 1943-44 
included in partially tax-exempt interest. 

'" Medical and dental expenses in excess of an 
amount equal to 5 percent of the net income for 
1942-43, or adjusted gross income for 1944, com- 
puted without the deduction. Excluded are such 
expenses for persons using Form 1040A for 1942-43 
or the standard deduction for 1944. Maximum 
deduction for 1942-43 is $2,500 in the case of a 
head of a family or a joint return of husband and 
wife, and $1,2.50 for all other individuals; for 1944, 
is $2,500 if two or more exemptions are claimed, 
and $1,250 if one exemption is claimed. 

" Included in partnership profit. 

5- Included in other income. 

's Included in other deductions. 

" The number of returns associated with this 
item is subject to sampling variation of more than 
100 percent. Such items are not shown separately 
since they are considered too unreliable for gen- 
eral use; however, they are included in totals. For 
description of sample, see pp. 47-53. 

" Net income less net deficit. 

58 Income tax on 1942 income is that computed 
on current year income before credits for foreign 
tax paid and tax paid at source; for 1943, the tax 
computed on current year income after those 
credits^both are without regard to the amount of 
tax fcrgiven under the Current Tax Payment 
Act of 1943. These amounts of tax for 1942 and 
1943 were n( t paid in full because of the forgiveness 
feature provided under section 6 of that act, ap- 
plicable to individuals who are liable for a tax for 
both years. 

" Data not available; included in Washington. 

*8 Data for Washington include data for Alaska 
for 1935-38 and for 1943-44. 

5' Rents and royalties profit or loss exclude that 
reported on Form 1040A for 1941, the only year in 
which this source could be reported on Form 1040A. 

o" Annuities tabulated from Forms 1040 only. 

''I Returns with standard deduction are optional 
returns. Form W-2; short-form returns. Form 1040, 
with adjusted gross income; and long-form returns. 
Form 1040, with adjusted gross income of $5,000 
or more on which the $500 standard deduction 
is used. 

'■- Returns with itemized deductions are long- 
form returns. Form 1040, on which deductions arc 
itemized and long-form returns. Form 1040, with 
no deductions filed by spouses of taxpayers who 
itemized deductions. A relatively small nurnber 
of these returns show net deficit after deductions. 

"3 The aggregates for data distributed by States 
f<jr 1943-44 do not precisely agree with the aggre- 
gates for data relative to returns with income 
distributed by income classes. The differences are 
due to (1) the use of rounded ratios in extending 
the data from samples of returns, (2) the fact that 
State distribiitions for 1943 are based on samples 
distinct from those used for income class distnbu- 
tidiiH, and (3) the use of independent weighting 
factors for each collection district in compiling the 
State distribxitions. 

«< Total tax for 1935-42 is before tax credits for 
foreign income tax paid and for income tax paid 
at source on interest from tax-free covenant bonds; 
for 1943-44 is after such credits; for 1940-41 in- 
cludes defense tax; for 1941-44 includes optional 
tax; and for 1943 includes victory tax. Further 
explanation of tax for 1942-43 is given in notes 
56 and 20. 



TAXABLE FIDUCIARY INCOME 
TAX RETURNS 



217 



TAXABLE FIDUCIARY INCOME TAX RETURNS 

SUMMARY DATA 

There were 92,369 taxable fiduciary income tax returns, Form 1041, 
filed for the income year 1944 showing net income taxable to the fidu- 
ciary of $357,016,642 and tax hability of $131,077,704. As compared 
with last year, there is a decrease in number of returns of 4,787, or 4.9 
percent; a decrease in net income of $18,748,964, or 5.0 percent; and a 
decrease in tax liability of $9,317,933, or 6.6 percent. 

In the following comparison of 1944 and 1943 data from taxable 
fiduciary returns, the total income for 1943 is that for taxable fiduciary 
returns tabulated for Statistics of Income for 1943, adjusted by sub- 
tracting therefrom the net loss from sales of capital assets, net loss from 
sales of property other than capital assets, and net losses from business, 
from partnerships, and from rents and royalties. 

Taxable fiduciary returns, 1944 c^f^d 1943: Summary data 
[Money figures in thousands of dollars] 



1944 



1943 



Decrease 



Niunber 
or amount 



Percent 



Number of returns 

Total income --- 

Net income taxable to the fiduciary 
Tax liability * (before credits) 



92,369 

1655,623 

357,017 

131,078 



97,156 

2 687,786 

'375,766 

140,396 



4,787 
32,163 
18,749 

9,318 



4.93 
4.68 
4.99 
6.64 



For footnotes, see pp. 277-278. 

FIDUCIARY RETURNS INCLUDED 

The taxable fiduciary returns filed for estates and trusts included in 
this report are, in general, for the calendar year 1944; however, there are 
included returns for a fiscal year ending within the period July 1944 
through June 1945 and returns for a part year with the greater portion 
of the accounting period in 1944. The fiduciary returns for which data 
are presented are the taxable returns only; that is, returns on which the 
net income taxable to the fiduciary is in excess of the allowable exemp- 
tion. The entire income, whether distributable or not, is reported and all 
the data are tabulated. A negligible number of taxable returns for estates 
and trusts filed improperly on Form 1040 are included. In tabulating 
the data from these returns improperly filed on Form 1040, an adjust- 
ment is made whereby the "Amount distributable to beneficiaries" (if 
any) is removed from other deductions and total deductions and tabu- 
lated under its proper caption. Tentative returns are not included and 
amended returns are used only if the original returns are excluded. 



INCOME TAX LAW WITH RESPECT TO FIDUCIARY INCOME 

Every fiduciarv, or at least one of joint fiduciaries, is required to file 
an income tax return on Form 1041 for every estate for which he acts, 
if the gross income of the estate is $500 or over or any beneficiary is a 
nonresident alien; and for every trust for which he acts, if the net income 
is $100 or over, or if the gross income is $500 or over regardless of the 
amount of net income, or if any beneficiary is a nonresident alien. 

219 



220 STATISTICS OF INCOME FOR 1944, PART 1 

Supplement E of the Internal Revenue Code prescribes that the taxes 
imposed on individuals by Chapter 1 shall be applicable to the income 
of estates or from any kind of propertj^ held in trust. The rates of tax, 
the provisions respecting gross income to be reported, the deductions 
with certain exceptions, and the tax credits provided for individuals 
applj^ also to estates and trusts. 

Net income of an estate or trust is computed in the same manner and 
on the same basis as in the case of an individual, except that there is 
allowed as a deduction, in lieu of the deduction for contributions to 
charitable, religious, scientific, literary, and educational organizations 
allowed to individuals, any part of the gross income, without limitation, 
which is set aside to be used exclusively for such purposes; and there 
is allowed, as an additional deduction, the amount of income which 
is to be distributed currently, or becomes payable, to beneficiaries, as 
well as amounts which, in the discretion of the fiduciary, may be dis- 
tributed to the beneficiary or accumvilated, if such amounts are reported 
in the income of the beneficiary. 

Credits allowable against the net income of an estate are an exemption 
of S500 for the purpose of computing the normal tax and $500 foi- the 
purpose of computing the surtax. The credits allowable against the net 
income of a trust are $100 for the purpose of normal tax and $100 for the 
purpose of surtax. Also, a credit is allowable against the net income 
of either an estate or a trust for the purpose of normal tax, for the 
amount of partially tax-exempt interest (after deduction for amort izable 
bond premium) and partially tax-exempt dividends on share accounts in 
Federal saving and loan associations, which remain undistributed in the 
hands of the fiduciary. 

The tax liability is based on the net income taxable to the fiduciary 
less the exemption and credits mentioned above and must be paid by 
the fiduciary after the close of the income year. Current collection of 
tax does not apply to fiduciary income. Tax credits are allowable for 
the fiduciary's share of the income tax paid to a foreign country or pos- 
session of the United States and for the income tax paid at source on 
tax-free covenant bond interest. 

BASIC ITEMS 

Total income as tabulated in this report, is the sum of dividends and 
interest, the net profits from rents and royalties, from trade or business, 
from partnership, from sales of capital assets, and from sales of other 
property, together with income from other fiduciaries and miscellaneous 
income minus the net losses from rents and royalties, from trade or 
business, from partnership, and from sales of capital assets and of other 
property. This amount is an approximation of the adjusted gross 
income, tabulated elsewhere in this report for individual returns; but it is 
not comparable with the total income tabulated for taxable fiduciary 
returns in former years when losses reported under income were trans- 
ferred to deductions. 

Net income taxable to the fiduciary is the excess of total income over 
the sum of allowable deductions and the amount distributable to bene- 
ficiaries. 

Tax liability is the total tax liability before deducting credits for income 
tax paid at source on tax-free covenant bond interest and for income tax 
paid to a foreign country or possession of the United States. It includes 
normal tax, surtax, and the alternative tax. Normal tax and surtax are 



STATISTICS OF INCOME FOR 1944, PART 1 221 

computed on income which includes a net gain or an allowable loss from 
sales of capital assets unless the alternative tax relating to the gain is 
imposed. Returns with alternative tax are those showing an excess of 
net long-term capital gain over net short-term capital loss, on which the 
alternative tax is less than the regular tax. Neither the tax liability 
after credits nor the aggregate amount of the two tax credits is available 
for taxable fiduciary returns. 

Exem-ption of $500 is allowable against the net income of an estate in 
computing both the normal tax and the surtax; and $100 credit against 
the net income of a trust is allowable in computing both the normal tax 
and the surtax. 

CLASSIFICATION OF RETURNS 

Taxable fiduciary returns are classified by total income classes, by net 
income classes, by types of tax liabihty, by States and Territories, and as 
returns for an estate or for a trust. Data are tabulated by these classi- 
fications but not all items are available for every classification. 

Total income classes. — -Returns are segregated into total income classes 
based on the amount of total income reported on the return and tabu- 
lated as such in the tables of this report. In computing the total income, 
losses reported under income are deducted from other items of income; 
thus the total income tabulated for 1944 is not comparable with that 
tabulated in prior years when losses reported under income were trans- 
ferred to deductions. Total income classification is used for the reason 
that it is approximately equivalent to the adjusted gross income classi- 
fication used for the individual returns in this report. 

Net income classes. — Returns are segregated into net income classes 
based on the amount of net income taxable to the fiduciary. 

Types of tax liability. — Returns with normal tax and surtax are dis- 
tinguished from returns with an alternative tax imposed on net income 
which includes capital gain from sales of capital assets held more than 
6 months. 

Returns for an estate or a trust. — This classification is based on the fact 
that certain fiduciary returns are filed for the income of estates while 
other returns are filed for the income from property held in trust. 

States and Territories. — This classification consists of the 48 States, 
Hawaii, and the District of Columbia. The segregation of returns for 
this classification is determined by the location of the collection district 
in which the return is filed, except that for the District of Columbia, 
which comprises a part of the collection district of Maryland, the segre- 
gation is determined from the address of the fiduciary. The Territory 
of Alaska comprises a part of the collection district of Washington, but 
the returns with an Alaskan address are not segregated. The fiduciary 
returns are filed in the collection district in which the fiduciary resides 
or has his principal place of business. 

TABULAR ARRANGEMENT OF DATA 

Statistical data from the taxable fiduciary returns are completely 
tabulated from each return and presented in detail in basic tables 1 
through 9. Seven of these tables present data, as nearly as possible, in 
the manner in which data for individual returns are presented. Tables 
1, 2, and 3 correspond to individual tables of the same numbers; table 5 
corresponds to individual table 4; table 6 corresponds to individual 



222 



STATISTICS OF INCOME, PART 1 



table 11; table 8 corresponds to individual table 12; and table 9 corre- 
sponds to individual table 13. The remaining tables, 4 and 7, present 
data specifically applicable to fiduciary returns. In the majority of the 
fiduciary tables, returns are classified by total income classes based on 
the amount of total income, so that the size classification will be more 
nearly comparable with that for individual returns which are classified on 
the basis of adjusted gross income. However, the total income for tax- 
able fiduciary returns tabulated and used as the basis for this classification 
is not comparable with the total income tabulated from taxable fiduciary 
returns in former years when the losses reported under income were trans- 
ferred to deductions. Basic table 4 shows the sources of income or loss 
comprising total income and items of deductions tabulated by net income 
classes which are comparable with those used in former years. Basic 
table 7 presents, for the first time, hmited data from returns for estates 
separately from that from returns for trusts; these data are classified 
by total income classes. 

Throughout the tables, money amounts are rounded to the nearest 
thousand and, therefore, may not add to the totals. 

SIMPLE AND CUMULATIVE DISTRIBUTIONS BY TOTAL INCOME CLASSES 

In the summary table which follows, the number of taxable fiduciary 
returns, total income, and tax liabiUty are shown in simple and cumu- 
lative distributions together with the percentage distributions, by total 
income classes, which in most instances are of broader intervals than are 
used in basic table 1. 



Taxable fiduciary returns for 1944, by total income classes: Simple and cumulative 
distributions of number of returns, total income, and tax liability, with corresponding 
percentage distributions 

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





Number of returns 


Total 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 


Taxable fiduciary returns: 

Under 0.5 - 


6,615 

15,148 

10,937 

7,990 

6,344 

4,881 

7,508 

6,394 

13,199 

6,239 

2,741 

1.627 

3,082 

1,143 

275 

176 

38 

26 

7 


7.16 

16.40 

11.84 

8.65 

6.87 

5.28 

8.13 

5.84 

14.29 

5.67 

2.97 

1.76 

3.34 

1.24 

.30 

.19 

.04 

.03 

.01 


92,369 

85,754 

70,606 

59,669 

51,679 

45,335 

40,454 

32,946 

27,652 

14,353 

9,114 

6,373 

4,746 

1,664 

621 

246 

70 

32 

7 


100.00 

92.84 

76.44 

64.60 

55.95 

49.08 

43.80 

35.67 

29.83 

15.54 

9.87 

6.90 

6.14 

1.80 

.66 

.27 

.08 

.03 

.01 


6,615 
21,763 
32,700 
40,690 
47,034 
51,915 
59,423 
64,817 
78,016 
83,255 
85,996 
87,623 
90,705 
91,848 
92,123 
02,299 
92.337 
92,362 
02,369 


7.16 




23.56 




35.40 




44.05 


2 under 2.5 


60.92 


2.5 under 3 


66.20 




64.33 




70.17 




84.46 


10 under 15 


90.13 


IS under 20 


93.10 


20 under 25 


94.86 


25 under 50 


98.20 


60 under 100 


09.44 


100 under 150 


09.73 


150 under 300 . 


00.02 


300 under 500 


00.07 


600 under 1,000 


09.09 


1,000 and over 


100.00 






Total 


92.360 


100.00 





















For footnotes, see pp. 277-278. 



STATISTICS OF INCOME FOR 1944, PART 1 



223 



Taxable fiduciary returns for 1944, by total income classes: Simple and cumulative 
distributions of number of returns, total income, and tax liability, with corresponding 
percentage distributions — Continued 

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





Total income ' 


Total income classes * 


Simple distribution 


Cimiulative 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 


Taxable fiduciary returns: 

Under 0.5 


1,915 
11,228 
13,505 
13,880 
14,180 
13,390 
26,006 
24,127 
93,207 
63,878 
47,174 
36,340 
106,413 
77,172 
33,143 
35,775 
14,374 
15,244 
14,674 


0.29 
1.71 
2.06 
2.12 
2.16 
2.04 
3.97 
3.68 
14.22 
9.74 
7.20 
5.54 
16.23 
11.77 
5.06 
5.46 
2.19 
2.33 
2.24 


655,623 

653,708 

642,481 

628,976 

615,096 

600,915 

587,525 

561,519 

537,392 

444,185 

380,308 

333,134 

296,794 

190,381 

113,210 

80.067 

44,292 

29,918 

14,674 


100.00 
99.71 
98.00 
95.94 
93.82 
91.66 
89.62 
85.65 
81.97 
67.75 
58.01 
50.81 
45.27 
29.04 
17.27 
12.21 
6.76 
4.56 
2.24 


1,915 
13,142 
26,647 
40,527 
54,707 
68,098 
94,104 
118,231 
211,437 
275,315 
322,489 
358,828 
465,242 
542,413 
575,556 
611,331 
625,705 
640,949 
655,623 


0.29 




2.00 


1 under 1.5 


4.06 




6.18 


2 under 2.5 


8.34 


2.5 under 3 


10.39 




14.35 


4 under 5 . 


18.03 




32.25 


10 under 15 _ 


41.99 


15 under 20 


49.19 


20 under 25.. 


54.73 


25 under 50 


70.96 


50 under 100 


82.73 


100 under 150 


87.79 


150 under 300 


93.24 


300 under 500 


95.44 


500 under 1,000 


97.76 


1,000 and over 


100.00 






Total 


655,623 


100.00 






















Tax liability * 


Total income classes ' 


Simple di 


stribution 


Cumulative distribu- 
tion from highest 
income class 


Cumulative dbtribu- 

tion from lowest 

income class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


Taxable fiduciary returns: 

UnderO.5 


223 
999 
1,528 
1,664 
1,743 
1,644 
3,239 
3,087 

12,627 
9,745 
7,989 
6,935 

24,013 

21,103 
8,926 

12,166 
3,957 
4,291 
5,199 


0.17 
.76 
1.17 
1.27 
1.33 
1.25 
2.47 
2.36 
9.63 
7.43 
6.09 
6.29 
18.32 
16.10 
6.81 
9.28 
3.02 
3.27 
3.97 


131,078 
130,854 
129,855 
128,328 
126,664 
124,920 
123,276 
120,038 
116,950 
104,323 
94,579 
86,590 
79,655 
55,641 
34,538 
25,613 
13,447 
9,490 
5,199 


100.00 
99.83 
99.07 
97.90 
96.63 
95.30 
94.05 
91.58 
89.22 
79.59 
72.15 
66.06 
60.77 
42.45 
26.35 
19.54 
10.26 
7.24 
3.97 


223 

1,222 

2,750 

4,414 

6,157 

7,801 

11,040 

14,127 

26,755 

36,499 

44.488 

51,423 

75,437 

96,540 

105,465 

117.631 

121,588 

125,879 

131,078 


0.17 




.93 




2.10 




3.37 


2 under 2.5 


4.70 


2.5 under 3 


6.95 




8.42 




10.78 




20.41 




27.85 


15 under 20 . 


33.94 


20 under 25.. 


39.23 


25 under 50 - 


57.65 




73.65 


100 under 150 


80.46 


150 under 300 


89.74 


300 under 500 


92.76 


500 under 1,000 


98.03 


1,000 and over 


100.00 




131,078 


100.00 





















For footnotes, see pp. 277-278. 



224 STATISTICS OF INCOME FOR 1944, PART 1 

SOURCES OF INCOME AND DEDUCTIONS 

The sources of income and deductions reported on taxable fiduciary 
returns are tabulated by total income classes in basic table 2 and by net 
income classes in basic table 4. Insofar as possible, these data are pre- 
sented in the same manner that the sources of income and deductions 
for individual returns are presented in the basic tables for individual 
returns; i. e., the interest and dividends are tabulated together and the 
net losses reported under income are tabulated under their respective 
source; so that, the resultant total income for 1944 is approximately 
equivalent to the adjusted gross income tabulated for individual returns, 
but is not comparable with the total income tabulated for taxable 
fiduciary returns in former years when losses reported under income 
were transferred to deductions. However, each of the net losses so 
treated for 1944 is conceptually comparable to a similar loss for 1943 
tabulated under deductions. Frequency distributions of the fiduciary 
returns for each specific source of income or loss comprising total income 
and for each deduction reported are tabulated in basic table 3, by total 
income classes. 

Dividends and interest include all taxable dividends from foreign and 
domestic corporations; interest on tax-free covenant bonds; interest on 
bank deposits, notes, and corporation bonds before the deduction for 
amortizable bond premium; both taxable and partially tax-exempt 
interest on Government obligations after the deduction for amortizable 
bond premium; and dividends on share accounts in Federal savings and 
loan associations. Government interest and the dividends on share 
accounts include amounts received through partnerships and fiduciaries. 

Rents and royalties are reported together. Depreciation, repairs, 
interest, taxes, and other expenses have been deducted from the gross 
rent received, and depletion and royalty expenses from the gross royalties 
received. Rent includes the income from crops received in lieu of cash 
rent. Net loss from this source is the excess of rent and royalty expenses 
over the gross income received. In former years net loss from rents and 
royalties was included in other deductions. 

Trade or business profit or loss for the current year, reported on returns 
for estates or trusts engaged in such activities, is the excess of gross 
receipts from business over the cost of goods and other business expenses. 
(The net operating loss deduction, which is deductible from total income, 
is reported in miscellaneous deductions on Form 1041.) The business 
activity is not classified industrially and the gross receipts from business 
are not available. 

Parl7iership profit or loss is the distributable share of the net profit or 
loss of any partnership of which the estate or trust is a member, except 
that the taxable and partially tax-exempt interest on Government obli- 
gations, the dividends on share accounts in Federal savings and loan 
associations issued prior to March 28, 1942, and the net gain or loss from 
sales and exchanges of capital assets are excluded, each being reported 
in its respective source of income or loss. In computing the partnership 
profit or loss, charitable contributions are not deductible and the net 
operating loss deduction is not allowed; however, the pro rata shares of 
prior year income and losses of the partnership are taken into account 
by the fiduciary in determining the net operating loss deduction of the 
estate or trust. 



STATISTICS OF INCOME FOR 1944, PART 1 225 

Net gain from sales or exchanges of capital assets is the amount taken 
into account in computing net income whether or not the alternative 
tax is imposed; net loss from such sales is the amount reported as a 
deduction m computing net income. Each is the combination of net short- 
and long-term capital gain or loss, the computation of which utihzes 
the capital loss carried over from 1942 and/or 1943. Such gain or loss 
includes that received through partnerships and common trust funds. 
The definition of capital assets, the computation of short- and long-term 
capital gain and loss and their combination, the limitation on the deduc- 
tion for net loss from sales of capital assets, and the capital loss to be 
carried forward for five succeeding years are the same as described in 
the text for individual returns, pages 28-29. Details of the gain and loss 
from sales of capital assets, including the net short- and long-term gains 
and losses and the carry-over, are tabulated in basic table 6. 

Net gain or loss from sales or exchanges of properly other than capital 
assets is the net gain or loss from sales or exchanges of (1) property used 
in trade or business of a character which is subject to the allowance for 
depreciation, (2) real property used in trade or business, and (3) obhga- 
tions of the United States or its possessions, or of a State or Territory 
or any political subdivision thereof, or of 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. 
Income from fiduciaries is the fiduciary's share of distributable income 
of any other estate or trust of which the fiduciary is a beneficiary. How- 
ever, such income excludes taxable and partially tax-exempt interest on 
Government obhgations and partially tax-exempt dividends on share 
accounts in Federal savings and loan associations issued prior to March 
28, 1942, received through these entities but reported with interest re- 
ceived. In computing the distributable income of an estate or trust, 
the net operating loss deduction is allowed. 

Miscellaneous income of the estate or trust includes any taxable income 
for which an entry is not provided on the return. 

Total income is the sum of dividends and interest, the net profit from 
rents and royalties, from trade or business, from partnership, from sales 
of capital assets, and from sales of other property, together with income 
from other fiduciaries and miscellaneous income minus the net losses 
from rents and royalties, from trade or business, from partnership, and 
from sales of capital assets and of other property. This amount is con- 
ceptually comparable with the adjusted gross income tabulated else- 
where in this report for individual returns, but it is not comparable with 
total income tabulated for taxable fiduciary returns in former years 
when the losses reported under income were transferred to deductions. 

Interest paid is that paid on debts, mortgages, and bank loans; it does 
not include interest reported in schedules for business or rent expense, 
nor interest on indebtedness incurred to buy tax-exempt securities, 
single-premium life insurance or endowment contracts. 

Taxes paid include State income taxes, certain retail sales taxes, and 
real estate taxes except those levied for improvement which tend to 
increase the value of property. This deduction for taxes does not 
include Federal income taxes; taxes on shares in a corporation which 
are paid by the corporation without reimbursement from the taxpayer; 
taxes deducted in the schedules for business and rent expense ; nor income 
taxes paid to a foreign country or possession of the United States if any 
portion thereof is claimed as a tax credit. 



226 STATISTICS OF INCOME FOR 1944, PART 1 

Miscellaneous deductions include the net operating loss deduction due 
to the unabsorbed net operating loss in two preceding years from business, 
partnership, or common trust fund; amortizable bond premium on corpo- 
ration bonds; expenses incurred for the production of taxable income or 
for the management and maintenance of property held for the production 
of taxable income; losses from fire, storm, shipwreck or other casualty, or 
from theft, not compensated for by insurance or otherwise; losses from 
property destroyed or seized during the war; bad debts; and other 
authorized deductions for which no entry is provided. 

Total deductions do not include the amount distributable to bene- 
ficiaries, and unlike last year, do not include the losses reported under' 
income. 

Balance income is the excess of total income over total deductions; it 
is the income before the deduction of the amount distributable to 
beneficiaries. 

Amount distributable to beneficiaries is a deduction allowed in computing 
the net income to be taxed to the fiduciary, consisting of (1) a deduction 
without limitation, in lieu of the deduction allowed individuals, for 
amounts paid to, or permanently set aside for, organizations operated 
exclusively for religious, charitable, scientific, hterary, educational, or 
pubhc purposes, and (2) the amount of income for the taxable year which 
is distributable currently to beneficiaries. 

The tabulation which follows presents the income and loss from each 
specific source comprising total income, the aggregate positive and 
negative income, total income, deductions, amount distributable to 
beneficiaries, net income, surtax exemption, and tax liability by broader 
total income classes than are used in basic table 2. Following this 
tabulation, a percentage distribution of these data is presented. In this 
distribution, items of income and loss comprising total income are shown 
as a percentage of aggregate positive income, and deductions are shown 
as a percentage of total income. The aggregate positive income used as 
the percentage base is the sum of dividends and interest; net profits 
from rents and royalties, from business, and from partnership; net gain 
from sales of capital assets and from other property; income from fidu- 
ciaries; and miscellaneous income. 



228 



STATISTICS OF INCOME FOR 1944, PART 1 



i S 9 S 






lis 
sg-g 

CO » 



N r-l CO C^ »-< W « u?5 '-I CO t>- CO C^ M • 



C?COOS030iO'^t>-030500i-iCOCOOeOC^^H 



iOCOTj<C<ICOOOiO<MCQC^CaOCOO&MCl 



^tH^^ ^^^(Mr-tT 



<£i'*t^^H-^*4kONb*CC'*OOOOiftiCCDOt>-a> 

t~*cDQOooooO'-HOseot>-eoTP^^05»-«oiccosc<) 



■r-if-iti-Hi-li-ICCeOC^OOcO'^l 






CO'^t^CDCO'-tcD<NU350U300W5CS|OiMO 

M^^Hr-»OcDc^cDb»iCOOcOOtO-^iOcDCC> 

CCCC'^i0»O'-''-«OiO'^?OCO00Ot>-cD 



Ki-HiO^C^COC^OOC^C^ 



■^OOt^C^OiCOiOOiCOi-HiO»Oa>«OCOCOC^ 



T-iOO*^'-<CO-HOW3'-'C^OOOOO*-fOOO»-t 

C4-HCD'-H»-icOt^^OOOOS^OC^'dOO 

^HC^WeO»-"OSt*OiCOi-<03^H'^C*DC500 

r-T ^'' T-T^* i-T 1-H rH if3 CO cii-T lo" ^ csT M 



-*00*-Ht^OO-^Cq»CCO»-i»HCD<:DOi05(M»-iOOCO 

,_icocO'^'^co':o^030r>»io<»oo»-»t^ ^hc*« 



CO^-COW3C4'«»''«(PiftCOOiOOOlC^-*CO»OCO^ 
C^C<ie0CCC4<3>^OC^C0CDt^^C005e000t^O 

c<rc<rc<rc^ ^h co « o co ■^rcoooc^c^ T-i^H 






cau50000NQO*-<t^'-<cOt^O^*OSOI^»-tb-^-t 
OcDCO'-'^-OiO'-"'— 'CS|0500C4COCO<-tC^t>.CO 
i0O'^l>-0>iOC<IC0O0iC^'^0i00CO0iC^i0O 

- r-- W5 Tj* CO 00 00 ^H 05 c^ OS OS t^ O ^H 



,-H CO t^r^t 



t-Ht-tiOCOCJC^JiOTtiT 



kOOOt-O-^'— <OO^OSO> 



) CO W3«O00»O t 



^^1 



, C001^0000SOSC0^0100'^^-t--COC^ 
COT-iO>OsCOOOiOCOi-tMb-.COO^HC^r-l 

OW30t^cO^*'t^W3eOiOC^'-<CO»-i 



SSSS| 



rH CO »0»-* O 

■- <u 53 <u <u aj-^-O'O'C " -^ 
•a-ai^'O'o fl p fl c 



«^ §■§ g-^ S'S'S'S § i § 9 § =■ = = ="8 S 



OiOO^OOu^C 



STATISTICS OF INCOME FOR 1944, PART 1 



229 



ec OS 00 ^ cc ' 
Cfl OS c^ (£} -^ - 



-W30iU5COC>OCDcDt^^-<0> 

'■^*ooec'-ioc^co»oo3oa 



C* 0i»ftt0r^C0WO<Dt>-050SO*-'0i»-H0SC^«-t 



«C0C0(MOsh*O-«J<'-'00(MCO'<*'»f5 






COlOOiC^OOC^»r300COI>-OOiOCC^<CO^ 
500CO«t>-CCOOC^O^H»OCO<©C^ 
iC CO CS ^H i-H 1-H-t CC r-T 



^s 



a so-i 



OSOC<10i05tOOiO^-iTt<iC-'-*l 
CCOi0t^iOC<»t^(MC0':OO00OS' 

»-<osoos0300W3'ct<c^-^"^ en^a oa m oo 1:0 o cd 



SOi0t^iOC<»t^iMC0':OO00OS0iOO»r3^<00 



■fi-iioeofM'-HiccO'-^'^ 






CDt--C^i/5W5lOQO-^t>-C^'^C<ItDOW5COCC'-<C^ 
CCC^OOCOOiOOC^'^OOOiCDOOO'-'OO'— iiOCO 
r-«^HCCO'^^O00C0iM'£>-HOt^0iTjil0'-"O 

»-HCSeOMCCOOtN-COTjiOO^C^O^CO?DOOI>- 



COI?«»-H*-t^C*D»-H»--t 



**it^-^Tt<^^HOOi:OOicOOsccOcOOTf'— loot^ 

r-c<»ifDOOTrc^w3'^t>--^05'^oooiC^oor^cs'— I 

r-lOC^(NC<INCOC^W5GOCOCCt-*OOiCSCOCC"^ 

^H^1-Hi-t»-lC^C^OOlO'^COOSt^C^COl-Hl-(r-l 



O^^Hco50ost*-Hooc^u3r»cou5eooco<ob-. 

'i^O»ftOSCO«D*«J<OOC<ICOt*OiCOt-C^OSO-<ftO 
«-it-*i-<C<JCCC<>C^OcD»-'COOOl^cDC^'^CCCOCO 



^ 9 » 2 



t^^j<COOOCOOO«DC<l^(t<CCOO'«**»£3iOOSQOI>-COOa 
Oi^OCOiOi-HOO»OOicO<MCO^HOC^COOOCOiOC^ 

cc»ocor-«eoc^^Hii^ooi-iiO'-<oooi<0':0'^u5 



co50t^t^c^os»c05tooat*(Mooiooscoeoc^c<i 



CD»-iOOC<JCOC<lt-«-<OiOlOO'-^COmOSCC--tCO 
^-i,-Hi-n-tcqc^OOOCO'^WOiiOO'<fO 



W500»OOOOCDr*WOOTt*OCOClCCi«'*'«S"«« 

^HC^ooooooiOc^Ot--i>-^r'-Ht--'^t^r»'<t<t~* 

osc^iOco»-ieoo*-«ciQO'-HCQ'^'-"-ii:^M(M<r> 



Hcoco*«*<co':0'^cocor--ocDr^cci«-^iO"TP 



<C^<MOSCO'*CCOt-*(^DCOi-H^r-i 



r^os»Mc<i»-H»ouD<MO"<«<oc^r^»ftc^ict^<MO 

00t*«Oi-HCDI>.00C0l^"*l>-OS-^00O'«J'C0C^00 
C^iMC^C^i-HC^C^00iOCSC^COC0C^»-i 



z^ 



•■29 



C*«CO!DC^C^iO'-<Oir^'-''^C^O:OiCO'-«cD-^ 
00';DOi^<cooJOt*(NTrco':c'»o^«(M'-H<:Dio 



,-(i-i^H»-(.^c^c^Oi«D-^eoot>-coco»-<^H^H 



S o d 
00 cj a 



<M00W505C^)QecD0SOOC 

'-t C^ OS Oi M CO OS o t 



COCOCOCOCO»OiOOSi--<0500SC 



it-HCsJiOOS-^OiCOO 



»-H U5 W lO CO 



g§s 



©"-■e 



So 

3S 


•a 

a 
9 


1 


1 


l-l 

T3 

a 


Js am 


9 


lO 


3 


-f^!= 





rH 




«v> 



J'O 



3T3T3T3-g g -S 



"S fe S3 fc-a-a-S-o-S S o S a "^ _ 

= a o I 3 3 3 a Soooog H 
Hi 3 3 i=oioo>nooiooo'-i 



2S0 



STATISTICS OF INCOME FOR 1944, PART 1 






r- <— " lo 03 CO CO CO »-i » 

coO»-ii-i(Ncoc<i<roeoc 



lOlOsOC^C^fCOOCDCO 
) CSl (M Tj* CO iX> O <N 






OO^ft>-t>-»CTt«t^ecoocc»«i«cooo 
-^i—OOOOOOOOOOOOO 



C<ICN'Tt«->«**0'*'**"-^CCO'-tW5<MOl^O>00 



05COt^cOt>-COt^OOI>-t^05»OC^lft'^eOiO 



CDcMOOOS^HcOOieDcDCCCCMb-OOO'^OO 
Ol^-'-HiOi—iifD^i-HCOi-HCOCOt^t^OC^O^ 

»— I aio:ooo500t--t~-coiO"^io'^fcOt^ooic 



OsOS'«**CO-^iOTfOO'-tcOiOU3iC'^-tcOO'<-«(McO 



'^COO'«fcOi-HCO<Mi-HOr-iu^C<»C<lOi-ib-»/500 
t-iiC'^cOcD^HO-^OSOOOO«it^C^OO'«*<OI>-(N 

Ocrit^cOiOTfCCC^OOlOiOOSOOGOCDCO^-it^ 



cO'-i(rct>-^H,-Hc^t>.'<jH(M'<*<-<}<^-oo»c»OT-iasr^ 



O t^ O t^ CM O OO I 



3'^cOCOOiCMO^*''— <C 



iOCM'**<^iCcDt--OOOiOaiOOiO»OOSiCOOS^' 



rn 


f. 






i 


"o 














H 






















5 





•-" ift C-l IC CO 



S' lo S S R. 5? 
i-« CO lO *-i o 



. lO O »C O (_ 
Oi-i(MC^»0'— t, L. ^ ^ 

—3 l-'n »-i-ri fc- I- fc, OO) 4) 4) a)T3T3'0'0 
„ O^ X a- Ji a* <D <U -T3 'O "O "O 'U C P C P 

O i-H »-^ (N C- J CO ^ » 






STATISTICS OF INCOME FOR 1944, PART 1 



231 



S a So 



Si 

a a 
2'^ 









scc^^ri^o^^- 



< TJI -rt* lO ■«** ^ iTl CO 



i-ic<)cocrccococ<Jc^cic^c^c^c^NNci^^ 






O ^ —i 



ooooooooooooooooooo 
ooooooooooooooooooo 

ooooooooooooooooooo 
ooooooooooooooooooo 



lUSt^COCOOst^OOiNiOONiOeOcDOO'M 
5000000C<l'^C<IOOt--T-icOOOT-tOGOTj<MO 






O C<l C^ C^ (M <M C^ (M W <-« C^ 1-H T-i ^H 1-1 .-« 



ii 



11 






So 



OMt^»-(O*^'^CDO00©I-*OC000l0C^O5 
CDI>.OlOC^C^O5<MC0C0C0O00Ci00OsOO 



O O C3 



•S5 B 

"^ 5^'c3 



f-HC^^HOC^C^Oi-fOOO^HOOOOO 









»H i« C^ IC CO 



«IC t,^ I^C^ fc*-fl<U^^H ^ 



O i-* (M N lO <-" 






' a a 

) 3 3 



< i-H M IM CC-^ "> »-l 






232 STATISTICS OF INCOME FOR 1944, PART 1 

TYPES OF TAX 

Details pertaining to the tax liability paid on the taxable fiduciary 
returns are supplied in basic table 5, in which the returns are classified 
by returns with normal tax and surtax or by returns with alternative 
tax paid on income which includes a capital gain from sales of capital 
assets held more than 6 months. The tax liability is the tax before the 
deduction for 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 possession of the United States. The amount of these two credits is 
not available for 1944. The average tax per return shown in this table 
is based on the tax tabulated; and the effective tax rate is computed on 
the basis of this tax and the net income taxable to the fiduciary. 

DATA FOR STATES AND TERRITORIES 

In basic table 9, the number of taxable fiduciary returns, the amount 
of dividends and interest, total income, and tax liability before tax 
credits are tabulated by States and Territories. The fiduciary return is 
filed in the collection district in which the fiduciary resides or has his 
principal place of business, but the income reported on such returns does 
not necessarily arise within that district. 

DATA FOR ESTATES AND FOR TRUSTS 

In basic table 7, data from the returns for estates and for trusts are 
presented separately, for the first time. In this table, the number of 
returns, balance income, amount distributable to beneficiaries, net 
income taxable to the fiduciary, exemption, and tax liability are shown 
for the 36,537 estates and the 55,832 trusts, comprising the taxable 
fiduciary returns for 1944. Thus, 60 percent of all the taxable fiduciary 
returns filed are for the income of trusts. Approximately 70 percent of 
the balance income reported on the taxable fiduciary returns is from the 
returns for trusts; and slightly more than 50 percent of the balance 
income of trusts is distributable to beneficiaries, while only 18 percent 
of the balance income of estates is distributable. 

In the following table, these data are shown by total income classes 
covering broader intervals than those in basic table 7. 



STATISTICS OF INCOME FOR 1944, PART 1 



233 



Taxable fiduciary returns for 1944, by total income classes: Total number of returns; 
arid for returns of estates and of trusts: Number of returns, balance income, amount 
distributed to beneficiaries, net income, exemption, and tax liability 

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





Total 
number 

of 
returns 


Returns of estates 


Total income classes = 


Number 

of 
returns 


Balance 
income " 


Amount 
distribut- 
able to 
benefi- 
ciaries 


Net 
income '" 
(taxable 

to 
fiduciary) 


Amount 
of sur- 
tax ex- 
emption " 


Tax 
liability * 


Taxable fiduciary returns: 

Under 0.5 


6.615 

15,148 

10,937 

7,990 

6,344 

4,881 

7,508 

5,394 

13,199 

5,239 

2,741 

1.627 

3,082 

1,143 

275 

176 

38 

25 

7 
















8,849 

5,745 

3,811 

2,869 

2,091 

2,760 

1,856 

4,361 

1,626 

784 

484 

818 

323 

83 

61 

9 

6 

1 


6,223 

6,459 

5,907 

5,690 

5,089 

8,564 

7,394 

27,659 

17,795 

12,197 

9,733 

25,037 

19,175 

8,451 

10,287 

2,598 

2,915 

1,351 


25 

152 

260 

339 

400 

821 

803 

4,281 

3,293 

2,726 

2,373 

6.199 

4.823 

2,526 

2,887 

597 

752 

124 


6,198 

6,307 

5,646 

5,352 

4,689 

7,743 

6,591 

23,379 

14,502 

9,470 

7,360 

18,838 

14.352 

5,925 

7,400 

2,001 

2,163 

1,227 


4,425 

2,873 

1,906 

1,435 

1,046 

1,380 

928 

2,181 

813 

392 

242 

409 

162 

42 

31 

5 

3 

1 


409 




787 




858 


2 under 2.5- 


901 


2.5 under 3 


841 




1.489 
1 348 






5,472 
4,055 
3,048 
2.645 
8 155 




15 under 20 


20 under 25 


25 under 50 


50 under 100 


7,848 
3,686 


100 under 150 


150 under 300_ 


4.986 


300 under 500 


1,259 


500 under 1,000 


1,654 


1,000 and over 


1,104 






Total --. 


92,369 


36,537 


182,524 


33,381 


149,143 


18,269 


50.547 









Returns of trusts 


Total income classes ^ 


Number 

of 
returns 


Balance 
income " 


Amount 
distrib- 
utable to 
benefi- 
ciaries 


Net 
income '" 
(taxable 

to 
fiduciary) 


Amount 
of sur- 
tax ex- 
emption " 


Tax 
liability * 


Taxable fiduciary returns: 

Under 0.5 


6.615 

6,299 

5,192 

4,179 

3,475 

2,790 

4,748 

3,538 

8,838 

3,613 

1,957 

1,143 

2,264 

820 

192 

115 

29 

19 

6 


1.774 

4,304 

5,895 

6,677 

7.154 

7.032 

15.194 

14,652 

57,919 

40.950 

31,302 

23,710 

72,643 

51,321 

21,469 

21,998 

10,473 

10,983 

12.666 


136 

1.102 

2,149 

2,745 

3,146 

3,294 

7,267 

7,018 

29,067 

20,989 

15,967 

11,789 

35,887 

25,877 

12,390 

10,596 

5.916 

7.400 

7.508 


1.639 
3,202 
3.746 
3,932 
4.008 
3.737 
7.927 
7.634 
28.853 
19,961 
15,335 
11,921 
36,756 
25.445 
9,079 
11,402 
4,557 
3,583 
5,158 


662 

630 

519 

418 

348 

279 

475 

354 

884 

361 

196 

114 

226 

82 

19 

12 

3 

2 

1 


223 




590 




740 




806 


2 under 2.5 -. 


842 


2.5 underS 


803 


3 under 4 


1,749 




1,739 




7,155 


10 under 15 -. 


5,690 


15 under 20 - 


4,941 


20 under 25 


4,290 


25 under 50 .-. 


15.859 


50 under 100 


13.255 


100 under 150 


5,240 


150 under 300 


7,180 


300 under 500 


2,698 


500 under 1.000 


2,637 


1.000 and over --- 


4,094 






Total - 


55.832 


418,118 


210.245 


207,873 


5,583 


80,531 







For footnotes, see pp. 277-278. 



234 STATISTICS OF INCOME FOR 1944, PART 1 

HISTORICAL DATA 

Historical data for taxable fiduciary returns, exclusively, are assembled 
in four basic tables, 10, 11, 12, and 13. These data for the most part 
were published in the annual reports, Statistics of Income, Part 1, for 
1937 and subsequent years, and data for 1944 are added. These data 
are reported on taxable fiduciary income tax returns, Form 1041, and 
include the entire income of the estates and trusts even though a portion 
of the income is distributable to beneficiaries. Only that portion of 
income not distributable to beneficiaries, whether it be the entire fidu- 
ciary income or only a part of such income, is taxable to the fiduciary. 

Basic table 10 shows the number of returns, net income taxable to the 
fiduciary, and taxes by income years; table 11 shows the number of 
returns, net income, tax, and effective tax rate tabulated by net income 
classes for each income year; table 12 shows the sources of income and 
the deductions for each year; and table 13 presents the number of returns, 
net income, and tax for each State and Territory, by income years. 



TAXABLE FIDUCIARY INCOME TAX RETURNS 1944 



BASIC TABLES 

Cumulative distributions — by total income classes: 

1 . Number of returns, total income, and tax. 

Sources of income, deductions, and tax: 

2. Sources of income, deductions, and tax — by total 

income classes. 

3. Frequency distributions of returns for each source — 

by total income classes. 

4. Sources of income, deductions, and tax — by net in- 

come classes. 

Tax analysis— by total income classes: 

5. Normal tax and surtax and alternative tax. 

Capital gains and losses — by total income classes: 

6. Short- and long-term gain and loss, carry-over, and 

net gain or loss. 

Estates and trusts— by total income classes: 

7. Number of returns, balance income, amount dis- 

tributable, net income, surtax exemption, and tax. 

Frequency distribution of returns — by total income classes 
and by net income classes: 

8. Number of returns. 

States and Territories: 

9. Number of returns, dividends and interest, total 

income, and tax. 



235 



STATISTICS OF INCOME FOR 1944, PART 1 



237 



Table 1— Taxable fiduciary returns for 1944, by total income classes: Simple and 
cumulative distributions of number of returns, total income, and tax liability, with cor- 
responding percentage distributions 

[Total income classes and money figures in thousands o( dollars] 





Total income classes * 


Number of returns 






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 




1 


Taxable fiduciary returns: 

Under 0.5. 


6,615 

7,933 

7,215 

5,918 

5,019 

4,342 

3,648 

3,454 

2,890 

2,570 

2,305 

4,135 

3,373 

2,943 

2,451 

3,909 

3,119 

2,503 

2,015 

1,653 

1,397 

1,154 

1,046 

835 

807 

2,741 

1,627 

1,063 

1,243 

776 

432 

303 

149 

157 

102 

275 

98 

50 

28 

24 

14 

25 


7.16 

8.59 

7.81 

6.41 

5.43 

4.70 

3.95 

3.74 

3.13 

2.79 

2.50 

4.48 

3.65 

3.19 

2.65 

4.23 

3.38 

2.71 

2.18 

1.79 

1.51 

1.25 

1,13 

.90 

.87 

2.97 

1.76 

1.15 

1.35 

.84 

.47 

.33 

.16 

.17 

.11 

.30 

.11 

.05 

.03 

.03 

.02 

.03 


92,369 

85,754 

77,821 

70,606 

64,688 

59,669 

55,327 

51,679 

48,225 

45,335 

42,759 

40,454 

36,319 

32,946 

30,003 

27,552 

23,643 

20,524 

18,021 

16,006 

14,353 

12,956 

11,802 

10,756 

9,921 

9,114 

6,373 

4,746 

3,683 

2,440 

1,664 

1,232 

929 

780 

623 

521 

246 

148 

98 

70 

46 

32 

7 

7 

3 

1 

1 

1 

1 


100.00 

92.84 

84.25 

76.44 

70.03 

64.60 

59.90 

55.95 

52.21 

49.08 

46.29 

43.80 

39.32 

35.67 

32.48 

29.83 

25.60 

22.22 

19.51 

17.33 

15.54 

14.03 

12.78 

11.64 

10.74 

9.87 

6.90 

5.14 

3.99 

2.64 

1.80 

1.33 

1.01 

.84 

.67 

.56 

.27 

.16 

.11 

.08 

.05 

.03 

.01 

.01 

(23) 
(23^ 

m 

(23) 
(33) 


6,615 
14,548 
21,763 
27,681 
32,700 
37,042 
40,690 
44,144 
47,034 
49,610 
51,915 
56,050 
59,423 
62,366 
64,817 
68,726 
71,845 
74,348 
76,363 
78,016 
79,413 
80,567 
81,613 
82.448 
83,255 
85,996 
87,623 
88.686 
89,929 
90,705 
91,137 
91.440 
91,589 
91,746 
91,848 
92,123 
92,221 
92,271 
92,299 
92,323 
92,337 
92,362 
92,362 
92,366 
92,368 
92,368 
92,368 
92,368 
92,369 


7.16 
15.75 
23.56 
29.97 
35.40 
40.10 
44.05 
47.79 
50.92 
53.71 
56.20 
60.68 
64.33 
67.52 
70.17 
74.40 
77.78 
80.49 
82.67 
84.46 
85.97 
87.22 
88.36 
89.26 
90.13 
93.10 
94.86 
96.01 
97.36 
98.20 
98.67 
98.99 
99.16 
99.33 
99.44 
99.73 
99.84 
99.89 
99.92 
99.95 
99.97 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
100.00 


1 


?! 


0.5 under 0.75 


? 


3 


0.75 under 1 


3 


4 


1 under 1.25 


4 


5 


1.25 under 1.5.. 


5 


n 


1.5 under 1.75 


6 


7 


1.75 under 2 


7 


8 


2 under 2.25 


8 


q 


2.25 under 2.5 


q 


in 


2.5 under 2.75 


in 


11 


2.75 under 3 


11 


n 


3 under 3.5 


n 


13 


3.5 under 4 


13 


14 


4 under 4.5 


14 


15 




15 


16 




16 


17 


6 under 7 


17 


18 


7 under 8 .. .. 


18 


19 


8 under 9 


19 


?n 


9 under 10.. 


20 


?,\ 


10 under 11 


21 


?.?. 


11 under 12 


22 


n 


12 under 13 


23 


94 


13 under 14 


24 


?.f> 




25 


m 


15 under 20 


26 


?,7 


20 under 25 


27 


?8 


25 under 30 


28 


?9 


30 under 40 


29 


30 


40 under 50 


30 


31 


50 under 60 


31 


3? 


60 under 70 


32 


33 


70 under 80 


33 


34 


80 under 90 


34 


35 


90 under 100 


35 


3n 


100 under 150 


36 


37 


150 under 200 


37 


38 


200 under 250 


38 


39 


250 under 300 


39 


40 


300 under 400 


40 


41 


400 under 500 


41 


4? 


500 under 750 


42 


A"^ 


750 under 1,000 . . 


43 


44 


1.000 under 1,500 


4 
2 


(23) 
(23) 


44 


45 


1,500 under 2,000 


45 


45 


2 000 under 3,000 


46 


47 


3,000 under 4,000 . .. 






47 


48 


4,000 under 5,000 






48 


49 


5,000 and over 


1 


(23) 


49 


fiO 


Total taxable fiduciary returns. 


92,369 


100.00 










5n 













For footnotes, see pp. 277-278. 



238 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 1. — Taxable fiduciary returns for 1944, by total income classes: Simple and 
cumulative distributions of number of returns, total income, and tax liability, un'th cor- 
responding percentage distributions — Continued 

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





Total income classes * 


Total income * 






Simple distribution 


Cumulative distribu- 
tion from higliest 
income class 


Cumulative distribu- 
tion from lowest 
income class 






Amoimt 


Percent 

of 

total 


Amount 


Percent 

of 

total 


Amount 


Percent 

of 

total 




1 


Taxable fiduciary returns: 

Under 0.5 


1,915 

4,957 

6,271 

6,616 

6,889 

7,054 

6,826 

7,325 

6,855 

6,773 

6,617 

13,395 

12,611 

12,509 

11,618 

21,470 

20,227 

18,719 

17,113 

15,677 

14,616 

13,263 

13,054 

11,269 

11,676 

47,174 

36,340 

29,044 

42,762 

34,608 

23,528 

19,563 

11,022 

13,343 

9,716 

33,143 

17,025 

11,083 

7,666 

8,263 

6,111 

15,244 


0.29 
.76 
.96 
1.01 
1.05 
1.08 
1.04 
1.12 
1.05 
1.03 
1.01 
2.04 
1.92 
1.91 
1.77 
3.27 
3.08 
2.86 
2.61 
2.39 
2.23 
2.02 
1.99 
1.72 
1.78 
7.19 
5.54 
4.43 
6.52 
5.28 
3.59 
2.98 
1.68 
2.04 
1.48 
5.05 
2.60 
1.69 
1.17 
1.26 
.93 
2.32 


655,623 

653,708 

648.752 

642,481 

635,865 

628,976 

621,922 

615,096 

607,770 

600,915 

594,142 

587,525 

574,130 

561,519 

549,010 

537,392 

515,922 

495,695 

476,976 

459,863 

444,185 

429.569 

416,306 

403,253 

391,984 

380,308 

333,134 

296,794 

267,751 

224,989 

190,381 

166,853 

147,290 

136,269 

122,925 

113,210 

80,067 

63,042 

61,958 

44,292 

36,029 

29,918 

14,674 

14,674 

9,262 

6,051 

6,051 

6,051 

6,051 


100.00 

99.70 

98.95 

97.99 

96.98 

95.93 

94.86 

93.81 

92.70 

91.65 

90.62 

89.61 

87.56 

85.64 

83.73 

81.96 

78.69 

75.60 

72.76 

70.14 

67.75 

65.52 

63.49 

61.50 

59.78 

58.00 

50.81 

45.27 

40.84 

34.31 

29.04 

25.45 

22.46 

20.78 

18.75 

17.27 

12.21 

9.61 

7.92 

6.76 

6.50 

4.56 

2.24 

2.24 

1.41 

.92 

.92 

.92 

.92 


1,915 

6,871 

13,142 

19,768 

26,647 

33,701 

40,527 

47,852 

54,707 

61,481 

68,098 

81,493 

94,104 

106,613 

118,231 

139,701 

159,928 

178,647 

195,760 

211,437 

226,054 

239,316 

252,370 

263,639 

275,316 

322,489 

358,828 

387,872 

430.633 

465,242 

488,770 

508,333 

519,364 

532,697 

542,413 

575,556 

592,581 

603,664 

611,331 

619,594 

625,705 

640,949 

640,949 

646,361 

649,572 

649,572 

649,572 

649,572 

655,623 


0.29 

1.05 

2.00 

3.01 

4.06 

5.14 

6.18 

7.30 

8.34 

9.38 

10.39 

12.43 

14.36 

16.26 

18.03 

21.31 

24.39 

27.25 

29.86 

32.25 

34.48 

36.50 

38.49 

40.21 

41.99 

49.19 

54.73 

59.16 

65.68 

70.96 

74.55 

77.53 

79.21 

81.25 

82.73 

87.78 

90.38 

92.07 

93.24 

94.50 

96.43 

97.76 

97.76 

98.68 

99.07 

99.07 

99.07 

99.07 

100.00 


1 


f, 


0.5 under 0.75 


■> 


8 


0.75 under 1. 


s 


4 


1 under 1.25 


4 


fi 


1.25 under 1.5 


S 


6 


1.5 under 1.75 


6 


7 


1.75 under 2 


7 


8 


2 under 2.25 


8 


9 


2.25 under 2.5 


q 


in 


2.5 under 2.75 


10 


11 


2.75 under 3 


11 


1? 


3 under 3.5 


!■> 


13 


3.5 under 4 


n 


14 


4 under 4.5 


14 


Ifi 


4.5 under 5 


If) 


Ifi 


5 under 6 


16 


17 


6 under 7. 


17 


18 


7 under 8. 


18 


19 


8 under 9 


19 


?0 


9 under 10 


?0 


?I1 


10 under 11 


?1 


?.? 


11 under 12 


?"? 


?3 


12 under 13 


n 


9A 


13 under 14 


94 


?5 


14 under 15 


?5 


9A 


15 under 20 


?fi 


?7 


20 under 25 


?7 


n 


25 under 30 


?8 


m 


30 under 40 


?ft 


30 


40 under 50 


30 


31 


50 under 60 


31 


3? 


60 under 70 


3? 


33 


70 under 80 


33 


34 


80 under 90 


34 


3.'> 


90 under 100 


35 


36 


100 under 150 


36 


37 


150 under 200 


37 


38 


200 under 250 


38 


3ft 


250 under 300 


3ft 


40 


300 under 400 


40 


41 


400 under 500 


41 


4?. 


500 under 750 


49, 


43 


760 under 1,000 


43 


44 


1,000 under 1,500 


5,412 
3,211 


.83 
.49 


44 


4.') 


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 






48 


4ft 


5,000 and over 


6,051 


,92 


4ft 




Total taxable fiduciary returns. 




ftO 


656,623 


100.00 










50 















For footnotes, see pp, 277-278. 



STATISTICS OF INCOME FOR 1944, PART 1 



239 



Table 1. — Taxable fiduciary returns for 1944, btj total income classes: Siviple and 
cumulative distributions of number of returns, total income, and tax liability, unth cor- 
responding percentage distributions — Continued 

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





Total income classes ' 


Tax liability * 






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 




1 


Taxable fiduciary returns: 

Under 0.5... 


223 

377 

622 

736 

791 

854 

810 

904 

839 

842 

802 

1,654 

1,585 

1,588 

1,500 

2,735 

2,708 

2,548 

2,386 

2,250 

2.155 

2,058 

1,924 

1,704 

1,902 

7,989 

6,935 

6,051 

9,545 

8,418 

6,551 

5,107 

3,050 

3,487 

2,908 

8,926 

6,051 

2,628 

3,486 

2,448 

1,509 

4.291 


0.17 

.29 

.47 

.56 

.60 

.65 

.62 

.69 

.64 

.64 

.61 

1.26 

1.21 

1.21 

1.14 

2.09 

2.07 

1.94 

1.82 

1.72 

1.64 

1.57 

1.47 

1.30 

1.45 

6.09 

5.29 

4.62 

7.28 

6.42 

5.00 

3.90 

2.33 

2.66 

2.22 

6.81 

4.62 

2.01 

2.66 

1.87 

1.15 

3.27 


131,078 

130,854 

130,478 

129,855 

129,119 

128,328 

127,474 

126,664 

125,759 

124,920 

124,079 

123,276 

121,623 

120,038 

118,450 

116,950 

114,215 

111,507 

108,960 

106,573 

104,323 

102,168 

100,109 

98,185 

96,481 

94,579 

86,590 

79,655 

73,604 

64,059 

55,641 

49,090 

43,983 

40,933 

37.447 

34.538 

25.613 

19,561 

16.933 

13.447 

10.999 

9.490 

5,199 

5.199 

3,461 

3,406 

3,406 

3,406 

3,406 


100.00 
99.83 
99.54 
99.07 
98.51 
97.90 
97.25 
96.63 
95.94 
95.30 
94.66 
94.05 
92.79 
91.58 
90.37 
89.22 
87.14 
85.07 
83.13 
81.31 
79.59 
77.94 
76.37 
74.91 
73.61 
72.15 
66.06 
60.77 
56.15 
48.87 
42.45 
37.45 
33.56 
31.23 
28.57 
26.35 
19.54 
14.92 
12.92 
10.26 
8.39 
7.24 
3.97 
3.97 
2.64 
2.60 
2.60 
2.60 
2.60 


223 

600 

1,222 

1,959 

2,750 

3,604 

4,414 

5,318 

6,157 

6,999 

7,801 

9,455 

11,040 

12.628 

14,127 

16,862 

19,571 

22,118 

24.504 

26,755 

28,910 

30,968 

32,893 

34,597 

36,499 

44,488 

51,423 

57,474 

67,019 

75,437 

81.987 

87,094 

90,144 

93,631 

96,540 

105,465 

111,517 

114,145 

117,631 

120,079 

121,588 

125,879 

125,879 

127,616 

127,672 

127,672 

127,672 

127,672 

131,078 


0.17 
.46 
.93 
1.49 
2.10 
2.75 
3.37 
4.06 
4.70 
5.34 
5.95 
7.21 
8.42 
9.63 
10.78 
12.86 
14.93 
16.87 
18.69 
20.41 
22.06 
23.63 
25.09 
26.39 
27.85 
33.94 
39.23 
43.85 
51.13 
57.55 
62.55 
66.44 
68.77 
71.43 
73.65 
80.46 
85.08 
87.08 
89.74 
91.61 
92.76 
96.03 
96.03 
97.36 
97.40 
97.40 
97.40 
97.40 
100.00 


1 


? 


0.5 under 0.75 


2 

3 


,s 


0.75 under 1 


4 


1 under 1.25 


4 


a 


1.25 under 1.5 


5 


6 

7 


1.5 under 1.75 

1.75 under 2 


6 
7 


8 


2 under 2.25 


s 


<» 


2.25 under 2.5... 


q 


in 


2.5 under 2.75 


10 


11 


2.75 under3 


11 


]?, 


3 under 3.5 


T 


13 


3.5 under 4 


n 


14 


4 under 4.5 


14 


15 


4.5 under 5. . . 


15 


16 


5 under 6 


16 


17 


6 under 7 


17 


18 


7 under 8 


IS 


19 


8 under 9 


19 


?0 


9 under 10.. 


20 


?1 


10 under 11 . 


?I 


?? 


11 under 12 


?*> 


?3 


12 under 13 


23 


9A 


13 under 14 


24 


25 


14 under 15.. 


25 


?,e> 


15 under 20 


26 


?.7 


20 under 25 


27 


?8 


25 under 30 


28 


^9 


30 under 40 


29 


30 


40 under 50 


30 


31 


50 under 60 


31 


32 


60 under 70 


32 


33 


70 under 80 


33 


34 


80 under 90 


34 


35 


90 under 100 


35 


36 


100 under 150 


36 


37 


150 under 200 


37 


38 


200 under 250 


38 


39 


250 under 300 


39 


40 


300 under 400 


40 


41 


400 under 500 


41 


4« 


500 under 750 


42 


43 


750 under 1.000 


48 


44 


1.000 under 1,500 


1,737 
56 


1.33 
.04 


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 






48 


4<) 


5,000 and over 


3.406 


2.60 


49 




Total taxable fiduciary returns. 




50 


131,078 


100.00 










50 















For footnotes, see pp. 277-278. 



240 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 2. — Taxable fiduciary returns for 1944, by total income classes: Number of 
returns, income or loss from each of the sources comprising total income, total income, 
deductions, balance income, amount distributable to beneficiaries, net income, surtax 
exemption, and tax liability 

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









Total 
number 

of 
returns 


Dividends 

and 
interest ' 


Rents and royalties ' 


Trade or business ' 






Total income classes ' 


Net profit 


Net loss 


Net profit 


Net loss 




1 


Taxable fiduciari' returns: 

Under 0.5 


6,615 

7,933 

7,215 

5,918 

5,019 

4,342 

3,648 

3,454 

2,890 

2,576 

2,305 

4,135 

3,373 

2,943 

2,451 

3,909 

3,119 

2,503 

2,015 

1,653 

1,397 

1,154 

1,046 

835 

807 

2,741 

1,627 

1,063 

1,243 

776 

432 

303 

149 

157 

102 

275 

98 

50 

28 

24 

14 

25 


1,502 
2,723 
3,341 
3,614 
3,824 
3,961 
3,757 
4,098 
3,874 
3,867 
3,731 
7,831 
7,370 
7,365 
6,952 
12,880 
12,122 
11,299 
10,182 
9,528 
9,004 
8,010 
8,194 
6,609 
7,109 
28,297 
21,480 
17,312 
23,676 
18,936 
12,406 
10,763 
5,959 
8,137 
5,604 
19,690 
8,843 
6,510 
4,564 
4,419 
2,802 
10,577 


203 

1,023 

1,225 

1,247 

1,149 

1,186 

1,159 

1,202 

1,060 

949 

965 

1,815 

1,619 

1,559 

1,466 

2,431 

2,190 

1,948 

1,939 

1,755 

1,505 

1,263 

1,330 

1,105 

1,107 

4,655 

3,790 

2,676 

4,363 

3,370 

2,429 

1,830 

666 

972 

475 

2,934 

1,170 

653 

480 

473 

402 

1,793 


14 
40 
28 
29 
32 
25 
22 
23 
26 
15 
19 
33 
29 
26 
18 
57 
30 
33 
38 
36 
17 
32 
14 
15 
23 
71 
56 
33 
56 
77 
19 
22 

1 
45 

1 

19 
71 

1 


21 

508 

610 

614 

650 

624 

587 

649 

667 

603 

557 

995 

975 

905 

840 

1,411 

1,375 

1,177 

976 

1,042 

700 

687 

623 

704 

589 

2,198 

1,948 

1,260 

2,059 

1.787 

1,361 

726 

961 

724 

648 

2,360 

904 

1,781 

273 

853 

8 


4 

20 
18 
14 
23 
12 
10 
19 
19 

6 
12 
21 
24 

9 

10 
19 
49 
59 
11 
18 
14 
14 
40 

3 

40 
45 
55 
19 
61 
49 
70 

9 

9 
22 

7 

113 

10 

13 


1 


9 


0.5 under 0.75 . - 


2 


S 


0.75 under 1 ... 




3 


4 


1 xmder 1.25 




4 


■i 


1.25 under 1.5 




5 


6 


1.5 under 1.75 




6 


7 


1.75 under 2 




7 


8 


2 under 2.25 




8 


q 


2.25 under 2.5 




9 


10 


2.5 under 2.75 




10 


11 


2.75 under 3 




11 


1? 


3 imder 3.5 




12 


13 






13 


14 




14 


15 




15 


Ifi 




16 


17 
18 


6 under 7 

7 under 8 --.-.. 


17 
18 


19 
?0 


Sunder 9 

9 under 10 




19 
20 


?1 


10 under 11 


21 


n 


11 under 12 


22 


n 


12 under 13 


23 


7.4 


13 under 14 


24 


?5 


14 under 15 . 


25 


?fi 


15 under 20 


26 


?7 


20 under 25 


27 


?8 


25 under 30 


28 


?q 


30 under 40 


29 


30 


40 under 50 


30 


31 


50 under 60 


31 


3? 


60 under 70 - - 


32 


33 


70 under 80 




33 


34 


sounder 90 




34 


35 


90 under 100 


35 


3fi 


100 under 150 


36 


37 


150 under 200 


37 


38 


200 under 250 


38 


39 


250 under 300 


39 


40 


300 under 400 


16 
6 


40 


41 


400 under 500 


1 
18 


41 


4? 


500 under 750 


42 


43 


750 under 1 000 






43 


44 


1 000 under 1 500 


4 
2 


1,880 
3,135 


1,060 
14 


23 


1,186 




44 


4'i 


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 fidi 




5 


45 


Afi 








4fi 


47 
















47 


48 
















48 


49 


iclary returns 


1 


6,047 










49 












60 


92,369 


383,785 


68,604 


- 1,188 


40,128 


996 


50 


51 
62 


Taxable fiduciary returi 
income under S5,000. 

Taxable fiduciary returi 
income of 16,000 and 


la with total 

18 with total 
over. 


64,817 
27,552 


67,812 
315,973 


17,825 
50,779 


379 
808 


9,806 
30.323 


221 
778 


51 
52 



For footnotes, see pp. 277-278. 



STATISTICS OF INCOME FOR 1944, PART 1 



241 



Table 2. — Taxable fiduciary returns for 1944, by total income classes: Number of 
returns, income or loss from each of the sources comprising total income, total income, 
deductions, balance income, amount distributable to beneficiaries, net income, surtax 
exemption, and tax liability — Continued 

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





Total income classes ^ 


Partnership ' 


Sales or exchanges of 
capital assets '"• 


Sales or exchanges of 

property other than 

capital assets » 






Net profit 


Net loss 


Net gain 


Net loss 


Net gain 


Net loss 




1 


Taxable fiduciary returns: 
Under 0.5 


53 

128 

186 

206 

171 

223 

233 

272 

290 

267 

254 

649 

518 

558 

615 

1,223 

1,272 

1,149 

1,283 

1,028 

1,034 

1,010 

849 

1,200 

993 

4,465 

3,608 

2,838 

5,199 

4,618 

3,206 

3,025 

1,147 

953 

512 

2,059 

1,463 

155 

1,145 

385 

276 


8 
7 
5 
1 
4 
2 
8 
4 
6 
6 
1 
4 
6 
3 
14 
14 
9 
2 
2 
3 
2 
30 

(22) 

6 
14 
14 
17 
29 
10 
11 
33 
1 
5 


176 

479 

685 

741 

847 

820 

860 

927 

857 

877 

928 

1,642 

1,669 

1,725 

1,472 

2,869 

2,753 

2,570 

2,227 

1,914 

1,935 

1,854 

1,691 

1,330 

1,664 

6,138 

4,740 

4,162 

5,854 

4,994 

3,774 

2,594 

1,719 

2,340 

2,169 

5,415 

4,213 

1,902 

1,181 

2,100 

2,630 

2,697 


58 
69 
66 
80 
63 
72 
54 
65 
67 
43 
44 
79 
74 
60 
64 
110 
97 
88 
65 
65 
56 
46 
43 
41 
39 
127 
101 
75 
91 
65 
25 
33 
8 
20 
10 
24 
15 
6 
6 
1 
1 
4 


2 
29 
44 
39 
40 
33 
36 
28 
22 
27 
33 
47 
47 
47 
39 
74 
44 
48 
66 
27 
12 
52 
24 
25 
16 
58 
51 
53 
20 
10 
14 
21 
25 

3 

(22) 

50 


4 
7 
19 
5 
10 
3 
4 
18 
14 
20 
9 
8 
8 
11 
16 
27 
18 
8 
7 
4 

23 

6 

2 

18 

6 

14 

64 

20 

14 

38 

5 

7 

19 

4 

2 

21 


1 


? 


0.5 under 0.75 


9 


3 


0.75 under 1 


3 


4 


1 under 1.25 


4 


5 


1.25 under 1.5 ... . 


5 


fi 


1.5 under 1.75 





7 


1.75 under 2 


7 


8 


2 under 2.25 


8 


<» 


2.25 under 2.5 


q 


10 


2.5 under 2.75 . .. 


10 


11 


2.75under3 


11 


n 


3 under 3.5 


1? 


13 




13 


14 




14 


15 


4.5 under 5 .. .. .. .. 


15 


16 


5 under 6 


16 


17 


6 under 7 


17 


18 


7 under 8 


18 


19 
?0 


8under9 _ _ 

9 under 10 .. 


19 
?0 


?1 


10 under 11 


^1 


n 


11 under 12 


22 


?3 


12 under 13 


23 


?4 


13 under 14 


24 


?,■> 


14 under 15 .. 


25 


?f) 


15 under 20 


26 


V 


20 under 25 


27 


?8 


25 under 30... 


28 


W 


30 under 40.. 


29 


30 


40 under 50 


30 


31 


50 under 60 


31 


3? 


60 under 70 


32 


33 


70 under 80 


33 


34 


80 under 90 


34 


35 


90 under 100 


8 
26 


35 


3A 


100 under 150 . 


36 


37 


150 under 200 


87 


38 


200 under 250 




33 


13 

10 


38 


39 


250 under 300 




39 


40 


300 under 400 




2 


40 


41 


400 under 500 


(22) 


11 


41 


4? 


500 under 750 


1 


42 


43 


750 under 1 000 






43 


44 


1 000 under! 500 






1,356 
69 






48 
3 


44 


45 


1 500 under 2 000 










45 


4fi 


2 000 under 3 000 










46 


47 


3 000 under 4 000 














47 


48 


4 000 under 5000 














48 


49 








4 








49 




Total taxable fiduciary returns 

Taxable fiduciary returns with total 

income under $5,000. 
Taxable fiduciary returns with total 

income of $5,000 and over. 














50 


50,715 


316 


95,562 


2,220 


1,242 


567 


SO 


51 
52 


4,621 
46,094 


79 
237 


14,706 
80,856 


957 
1,263 


514 

728 


156 
411 


51 
52 



For footnotes, see pp. 277-278. 



242 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 2. — Taxable fiduciary returns for 1944, by total income classes: Number of 
returns, income or loss from each of the sources comprising total income, total income, 
deductions, balance income, amount distributable to beneficiaries, net income, surtax 
exemption, and tax liability — Continued 

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





Total income classes ^ 


Income 
from 
fidu- 
ciaries 12 


Miscel- 
laneous 
income " 


Total 
income ' 


Deductions for 


- 






Interest '« 


Taxes »' 


Miscel- 
laneous 
deduc- 
tions " 




1 


Taxable fiduciary returns: 

Under 0.5 


32 

62 
136 
103 
127 
132 

81 
107 

67 
105 

63 
239 
278 
180 
128 
326 
212 
313 
241 
212 
336 
287 
119 
172 
172 
614 
394 
336 
1,009 
577 
334 
280 
492 
197 
197 
294 
332 
8 


12 
149 
179 
182 
213 
189 
211 
172 
151 
167 
171 
320 
276 
279 
230 
484 
461 
406 
323 
297 
201 
229 
323 
206 
150 
1,018 
622 
681 
813 
656 
156 
397 
94 
108 
140 
544 
196 
74 
39 
45 
13 
184 


1,915 

4,967 

6,271 

6,616 

6,889 

7,054 

6,826 

7,325 

6,855 

6,773 

6,617 

13,395 

12,611 

12,609 

11,618 

21,470 

20,227 

18,719 

17,113 

15,677 

14,616 

13,263 

13,054 

11,269 

11,676 

47,174 

36,340 

29,044 

42,762 

34,608 

23,528 

19,563 

11,022 

13,343 

9,716 

33,143 

17,025 

11,083 

7,666 

8,263 

6,111 

15,244 


6 

19 

41 

49 

58 

70 

72 

74 

62 

83 

70 

112 

135 

122 

99 

198 

206 

160 

132 

164 

147 

123 

142 

117 

141 

360 

410 

333 

476 

403 

312 

204 

137 

180 

122 

665 

369 

412 

249 

400 

3 

671 


36 
89 
186 
227 
231 
243 
253 
252 
230 
212 
216 
380 
365 
376 
293 
589 
523 
443 
374 
387 
376 
348 
337 
319 
259 
1,147 
972 
620 
990 
808 
619 
466 
297 
280 
233 
719 
338 
237 
198 
149 
113 
222 


97 

133 

231 

278 

308 

319 

339 

356 

362 

348 

340 

666 

690 

627 

666 

1,147 

895 

883 

813 

726 

644 

658 

623 

486 

613 

2,168 

1,514 

1,379 

2,205 

1,520 

1.010 

1,164 

653 

700 

398 

1.939 

869 

360 

470 

466 

182 

453 


1 


? 


0.5 under 0.75 


9 


3 


0.75 under 1 


3 


4 


1 under 1.25 


4 


5 


1.25 under 1.5 


5 


fi 


1.5 under 1.75 


n 


7 


1.75 under 2 


7 


8 


2 under 2.25 


8 


<t 


2.25 under 2.5 


q 


10 


2.5 under 2.75... 


10 


11 


2.75 under 3 


11 


n 


3 under 3.5 


1? 


13 




13 


14 




14 


IS 




16 


16 




16 


17 




17 


18 




18 


1Q 


8 under 9 


19 


•jn 


9 under 10 


?0 


''1 


10 under 11 


?1 


n 


11 under 12 


n 


n 


12 under 13 


?3 


?4 


13 under 14... 


fA 


?5 




?5 


?fi 




?6 


9.1 


20 under 25 


?.7 


f.H 


25 under 30 


?,8 


?9 


30 under 40 


?9 


30 


40 under 50 


30 


31 


60 under 60 


31 


3?, 


60 under 70 


31^ 


33 


70 under 80 


33 


34 


80 under 90 


34 


35 


90 under 100 


35 


36 


100 under 150 


36 


37 


150 under 200 


37 


88 


200 under 250 


38 


39 


250 under 300 


39 


40 


300 under 400... 


3 

(22) 

14 


40 


41 


400 under 500 


41 


4? 


600 under 750.. 


Af. 


43 


750 under 1,000 


43 


44 


1,000 under 1,500.. 




1 

2 


5,412 
3,211 


31 
2 


85 
6 


199 
233 


44 


4S 


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 














48 


49 


5,000 and over 






6,061 


3 


1 


98 


49 




Total taxable fiduciary returns. 

Taxable fiduciary returns with total 

income under $5,000. 
Taxable fiduciary returns with total 

income of $5,000 and over. 








50 


9,311 


11,562 


655,623 


8,231 


16,045 


30,705 


50 


51 
52 


1.839 
7,471 


2,900 
8,662 


118,231 
537,392 


1,073 

7,158 


3,590 
12,455 


5,659 
25,147 


51 
62 



For footnotes, see pp. 277-278. 



STATISTICS OF INCOME FOR 1944, PART 1 



243 



Table 2.— -Taxable fiduciary reiurm for 1944, by total income classes: Number of 
returns, income or loss from each of the sources comprising total income, total income, 
deductions, balance income, amount distributable to beneficiaries, net income, surtax 
exemption, and tax liability — Continued 

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



Total income classes - 



Taxable fiduciary returns: 

UnderO.5 

0.5 under 0.75 

0.75 under 1.. 

I under 1.25 

1.25 under 1.5 

1.5 under 1.75 

1.75 under 2 

2under2.25_. 

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 

8 under 9 

9 under 10. 

10 under 11 

II under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90... 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

600 under 750 

750 under 1,000 

1,000 under 1,500.... 
1,500 under 2,000.... 
2,000 under 3,000.... 
3,000 under 4,000.... 
4,000 under 5,000.... 
5,000 and over 



Total taxable fiduciary returns. 

Taxable fiduciary returns with total 

income under $5,000. 
Taxable fiduciary returns with total 

income of S5,000 and over. 



Total 
deduc- 
tions 



140 

242 

459 

553 

597 

632 

664 

682 

654 

644 

626 

1,157 

1,090 

1,125 

957 

1,934 

1,623 

1,486 

1,319 

1,267 

1,167 

1,029 

1,102 

921 

913 

3,675 

2,897 

2,332 

3,670 

2,731 

1,941 

1,834 

987 

1,160 

752 

3,223 

1,575 

999 

917 

1,005 

298 

1,346 



315 

240 



101 



54,981 



10,222 
44,759 



Balance 
income '' 



1,774 

4,715 

5,812 

6,062 

6,292 

6,422 

6,162 

6,643 

6,201 

6,130 

5,991 

12,238 

11,520 

11,385 

10,661 

19,536 

18,604 

17,234 

15,794 

14,411 

13,449 

12,234 

11,951 

10,348 

10,763 

43,499 

33,443 

26,711 

39,091 

31,877 

21,587 

17,728 

10,035 

12,183 

8,963 

29,920 

15,450 

10,085 

6,749 

7,258 

5,813 

13,898 



5,097 
2,971 



5,950 



600,642 



108,009 
492,633 



Amount 
distribut- 
able to 
benefi- 
ciaries 



136 
385 
743 
985 
1,317 
1,435 
1,570 
1,732 
1,753 
1,797 
1,898 
4,129 
3,959 
3,984 
3,837 
7,436 
7,078 
6,761 
6,324 
5,748 
5,388 
4,810 
5,158 
4,493 
4,433 
18,694 
14,162 
11,347 
16,804 
13,936 
8,651 
8,040 
4,448 
5,843 
3,717 
14,915 
5,697 
5,821 
1,964 
3,488 
3,026 
8,151 



2,166 



243,625 



29,659 
213,966 



Net 

income 2" 

(taxable 

to the 

fiduciary) 



1,639 
4,331 
5,069 
5,077 
4,975 
4,987 
4,592 
4,911 
4,448 
4,333 
4,094 
8,109 
7,561 
7,400 
6,825 
12,101 
11,526 
10,472 
9,470 
8,663 
8,061 
7,424 
6,793 
5,855 
6,330 
24,805 
19,281 
15,365 
22,288 
17,941 
12,936 
9,689 
5,586 
6,340 
5,246 
15,004 
9,753 
4,263 
4,785 
3,771 
2,787 
5,746 



2,498 
103 



3,784 



357,017 



78,350 
278,667 



Amount 
of sur- 
tax ext 

emption " 



662 

2,691 

2,364 

1,866 

1,526 

1,261 

1,062 

977 

805 

688 

636 

1,031 

824 

704 

578 

922 

723 

574 

465 

381 

312 

264 

230 

190 

179 

588 

356 

214 

264 

158 

91 

69 

34 

29 

21 

61 

23 

12 

7 

5 

3 

5 



(23) 



m 



23,852 



17,674 
6,178 



Tax 
liability * 



223 

377 

622 

736 

791 

854 

810 

904 

839 

842 

802 

1,654 

1,585 

1,588 

1,500 

2,735 

2,708 

2,548 

2,386 

2,250 

2,155 

2,058 

1,924 

1,704 

1,902 

7,989 

6,935 

6,051 

9,545 

8,418 

6,551 

5,107 

3,050 

3,487 

2,908 

8,926 

6,051 

2,628 

3,486 

2,448 

1,509 

4,291 



1,737 
56 



3,406 



131,078 



14,127 
116,950 



for footnotes, see pp. 277-278. 



^m 



STATISTICS OF INCOME FOR 1944, PART 1 






bC-2 



OiOscjw50»o»oooc^0300c^oo»/30«Oi«ooeoco'"-ocoec^<ccoO'«*<io»-H^HO<Nio^'-Hr* 



CCCCCCCCC^C^C^C^i-H-l»-HC^C^i-«i-HC^C^C^i-n-H^-l 



• Oiosoiooeowiot 



f *-i t^or^c 



'<0SW00-HM'^Cqi-<OO'*C<»00C<H0 



CO O 0)0 <© t 

NCCUDCDtTC. . 

cco3C»«ooir^»OiOcoc<jc^ot^u^cocot>-^*c^o>oot>-coio»or^oot»'^cc^H»-«'-< ^h 



NCC"DCDTji(Naat'-C0MO00t^0it^OCD»OOO3C^e0ift«-<Oc0C0lr^000iO0»OO«00SC0 






tMOSiOCS'*f«t-OOiOit^OOiOOOt-*cDC<»T-<'^^OC^CO-^^t^*-lC^^C^CO':O^C^^OOeO'* 
<MOO^HOOOC>30000iO'^Oae<li^'-i'*J«OC^C^t^»OC<I»-i'-HQiOOWDCO»-H-^r»?ONC<» co»-t 
W C^J CO C<l C<l Cq C<J C^ »-< »-H i-« CSJ C^ N W CO CO C^ C^ 1-t ^ T-4 ^ •-4 COC4^<Mi-f 



i-iasOicDQoa»e<ioooai-Ht^-^^^'^ooe^co«Oioc^Mr*«Dcot>-Oi^HosoaJNw3coeow«Oi; 



C^'-HC00050'-«u5CDT»<OCOtOOOiMirtCO^^OcOCO»rtOSOOr^'*»-<«-iONOlOOiC50T-HO"5CO 



t-00CX>05C^"^»C'<f-HC0c0C0OC 



coi>.»OiO'^coeococicseococs»c^coc^c^'-H^H 



«COO^COO>I>.COOlOOS^Hb-.00»OCO^^i-Hr-l<-lC<l^^ 



5r^oocsjOi00oo»-ir«.eo>«<NcoOosco» 



t^T!4eoc^Oi00ooooocor*ooat^coi-iot^oow3cococvicccoo»oco'^eo»He^ 



-c« Noocoeoeo 



C<lI>.»COeOt^t^'^*<__ . . , ._ . ._ 

Oio0500it--r^o»-<c^ocD'^Oi-«^c<ii-ir^<:ocot~*Oi00cocooiO»-<oo»ocoo>tococoOeo 



CDiO':DCOCOCO»-<t^^^,-H;OOt^Oi^»-Ht^W3t^»-«C<JOOO' 
- - _ _,OCD'^Oi-«^C<Ii-ir^<:OcOt~*0i00C0C00lO»-<00»0C0C~" 

Tj<CQ.-tOOOI>>CC>f-HaiOOCOOOO'«W5'^COCQC^iM(Nt^»OCOCOCq*^ 



0» C^ ^ ^ t-l r-* — I 



g.9 



C»Oa*0005C»0»-<C»C*flUDOOOO'*t^a>OCO»OOOOCOOSW3C^!©00<-««00>0*ftCOCOCOOSCO 



-05C0iOT-<C0Q0CDOOQ0CC<: 



- 1>- oo i^ to -^ -« 



ICOC^'-'COCOU^OSt^OOeOeO'^OS'^OS 



t^t---«**ioo5Tpoot^co»-<ooTroo»oococo^-ir^-^c^ocit>.t^-^'^o30<»coc^»-H»-( 



Q 



iOiO»C'«rcOCOC^C^C^N»-HCOIMC4(MCOC^C<J^Ht-(i-i, 



C^ »-t f-( 



— *^ « 



*oeoicooosc^oOTt*ocDioiococo^-tasoieoioeo(^'^co»or>-'-Ht--coco«oc^coo>t^Oij»oc 

*-«C0'-HT-)r-iTt<^»00St^OC0t^TPl0O»-iO'-«»C0Si0"»»<C0O'^CS|CD'^t*C0O^*'»'3Ot*C 
COOiC^OiOCOtO-^OOiOCO'-HCOOS-^Oi^^iOOCOCO^HOQOOOt^cDOC^t^^eOt-HT-i^HC^ 

«:> tVt^o irT'^' CO* CO e^Tc^ csT-^'co c^'c^'co'co M eii-ri-r»-r»-r 



Wl-lT-lf-l 



Or 



u» 



§••<•<•> lOO 
to o 

OO 0» «-« fc^t^ - ..KM 

•> b 1. s s 



«^ J, — 1 "^ c3 '^^ ei '^ u:> •* >o >o _ 

='>r>go='>og>9='iog='g='ggggH333333333333333Z;^ 

oo<-i«-^*-i<->csc^c^c4coco^'^^tor^ooa^<-H>-tf~tr-t«-Hf-<c4C4ro-^kO(;or^ooo^>-«^^ 



--•e^eo^uscDt^oooso^-tc^eo^iotot^oooo^-tcq 



cscsioi 



to c^ oo en O v-^ C4 
c^ e^ M c^ CO CO CO 



cococ 



STATISTICS OF INCOME FOR 1944, PART 1 



245 



CO CC ■* Tf* -^ -^ -^ -^ "«!t"^ -^ ■^ U5 »«iO 



«D tC CC»-i -^ 



COO ooccoo 



ooeo»o^H 



eo w5b-eo o> 



t^ t* •**» -tT ift 

•^ CS C<l i-H (N 



»fl C^ W -H CQ 



cq CO -^ wi t^ f-i fc. fc. lu I 



3 3 3 3 3 88 



JSSSJ 



oo o> o ^H M CO ■^ ift CO r- 00 en o i-ic* 



246 



STATISTICS OF INCOME FOR 1944, PART 1 






'T3-D 



eo^t<ooc^oot--ioc^cct~-c^coo5r^c^icco<:oiococD'^eoo>ocDoooccb*ooe<jt-i-H 












I C^ CC W C-1 »-< 1— t .-» 



m flS 3 

^^1 









-^ C^l (M M (M C^ T 



'^00'-HOOOi05C01-HlOI>.:o^-00'-MOOOlOOl>•ooc30»ocO':^lc^oO(^oo<N^ccccoooos 






a c 



cDiCTTC^OOt^OOt^fc 



-iC*(t*^O'-'t>-0S05'-HC0i— lOOt'-'-iiowSC^GOcOiCcOiCcOcD-*** 



■rt .-KM 1— ' i-H T-t f-H 



1° 

d ^ ¥ 

=s S E8 

°p 

CO "• 



OiCOCO^HTJ*OiCOOMCOC^OOOOkft'-t^^dC004«3C^CO'" 



esMCNM i-l(M(N'-n-l'-Hrt.-i<MCOC-»<-lr-l i-H i-l i-(Ne<l>-l 



^tOOOCOC^COCDcO-^-^COi-ilO 



OSO^^^^OOC^J-^OSOOWSOOC^C^CO-^T^CCIOQOIOC^WSOWCOCOC 



»-IOi0500COU5*0(?0<MCOC^kO'^COC^iCC 



• Oi ^H c«3 M C^ ^H ic 



=5 



; ^H lo »-- *^ c*» *c c^i '"^ 



cc 



IC • 



- m m 



8IO 






■ xj-a-a-OTT a c 



JT3*t3'^'T3'T3'T3'0'T3'T3'T3T3'T3'aT3'^ 



3 fc H =•§ 3 S 3-S ="5 3 

,-o3u?a,o3ioCu3^U5Q-'C-'CiaCC033ap33P3333333P 

i cwt- arimt-: ac^'rat- 3u^ 3« 3 a 3 3 ^o- t^>eo-^>ooooooooooS 
^c- *oo«-t»-^'-'»-HMC^c^CMcoec»J**^»c^t^oocs^^»--i,-i^,-ic^CM<rO'^ " 



c c 



c c 



a a 3 



> CD t^OOOJf-l 



»0'.Ot^OOO>0»-'C^JCO'»*»OCOt-OOOiO»-'C4CC-^»OCOt^OOa>O^C^CC'^»ft<0 
»Hf-n-Hi-H^Hi-ti-Hi-H»-H»-IC^MCMC^CSC^C^CSC^C^CQCOCOCCCCCOCO 



STATISTICS OF INCOME FOR 1944, PART 1 



247 



tN-OOO&O-^NCC^USCOt^OOCS O ^M 






Oi-^ M C* T-H c^ 






cc 1— > ♦-< r^ (M 00 



00 CO OO CDCC 

«'-lrt rt rt 



00 Tj« eo t~ -^ -H 



t>. CC 'Oi-^C^t 



J1J3 



ooooo 
o o o o o 



o o o o o o s „-, 
o in o o o U3 '-i ' 

« OJ lU OJ OJ <u v"^ 
"U "U "^ T3 X3 "O "O ^ 

3 3 P 3 3 3 3o 

ooooooog 



? »o o o o o fc^ _2 



c a B c 
3 3 3 3 



■S •§■§ 

-:; 3 3 
^ -o-a 



t^ 00 OS O ^H CQ CO TJ" lO CO t>- QO OJ O ^H CJ 
CO CO CO TT TT -^ Tt« tP Tti T}< Tf TT TJ1 lO lrt»0 



248 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 4. — Taxable fiduciary retnrns for 1944, by net income classes: Number of 
returns, income or loss from each of the sources comprising total income, total income, 
deductions, balance income, amount distributable to beneficiaries, net income, surtax 
exemption, and tax liability 

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



Net income classes -^ 



Total 
number 

of 
returns 



Dividends 

and 
interest ' 



Rents and royalties ^ 



Net 
profit 



Net 



Trade or business ' 



Net 
profit 



Net 



Taxable fiduciary returns: 

Under 0.5 

0.5 under 0.75 

0.75 under 1 

1 under 1.25 

1.25 under 1.5 

1.5 under 1.75 

1.75 under 2.. 

2 under 2.25. _. 

2.25 under 2.5 

2.5 under 2.75 

2.75 under 3.. 

3 under 3.5. 

3.5 under 4 

4 under 4.5 

4.5 under 5.. , 

5 under 6. 

6 under 7 

7 under 8 , 

8 under 9. 

9 under 10 

10 under 11.... 

11 under 12 

12 under 13 

13 under 14 

14 under 15 , 

15 under 20 

20 under 25 

25 under 30 

30 under 40.. 

40 under 50.. 

50 under 60 

60 under 70. 

70 under 80.. 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000 

1,000 under 1,500 

1,500 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 

Taxable fiduciary returns with net 

income under So, 000. 
Taxable fiduciary returns with net 

income of S5,000 and over. 



19,911 

12,611 

8,788 

6,347 

4,916 

3,977 

3,140 

2,899 

2,210 

2,129 

1,644 

2,847 

2,324 

1,968 

1,634 

2,400 

1,885 

1,419 

1,180 

932 

779 

593 

560 

479 

452 

1,374 

806 

537 

576 

361 

215 

107 

77 

58 

51 

98 

42 

11 

11 

6 



,620 
,593 
,987 
,048 
,479 
,092 
,946 
,328 
,406 
,410 
,504 
,521 
,849 
,699 
,601 
,491 
,014 
,178 
,362 
,628 
,213 
,680 
,424 
,455 
,418 
,537 
,099 
,285 
,492 
,145 
,629 
,091 
,550 
,189 
,820 
,703 
,005 
,540 
911 
913 
3,037 
1,528 



4,701 
4,148 
3,134 
2,826 
3,345 
2,169 
1,674 
2,236 
1,460 
1,612 
1,210 
2,382 
1,837 
2,020 
1,838 
2,898 
2,263 
1,894 
1,680 
1,374 
1,498 
1,367 
872 
1,170 
888 
3,000 
2,848 
1,821 
1,780 
1,786 
1,355 
381 
721 
539 
219 
1,201 
454 

(22) 

5 



(22) 



(22) 



(22) 



417 



6,047 



543 

1,112 

1,160 

1,095 

842 

925 

902 

885 

900 

815 

675 

1,530 

1,406 

1,057 

1,134 

1,457 

1,505 

1,217 

1,107 

1,078 

807 

697 

642 

844 

781 

2,132 

1,895 

1,089 

1,462 

2,267 

945 

761 

258 

798 

616 

462 

792 

29 

321 



1,186 



92,369 



383.785 



77,345 
15,024 



184,085 
199,700 




1,188 



40,128 



674 
514 



14.981 
25,148 



387 
G08 



For footnotes, see pp. 277-278. 



STATISTICS OF INCOME FOR 1944, PART 1 



249 



Table 4. — Taxable fiduciary returns for 1944, by net income classes: Number of 
returns, income or loss from each of the soxirces comprising total income, total income, 
deductions, balance income, amount distributable to beneficiaries, net income, surtax 
exemption, and tax liability— Continued 

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





Net income classes ^* 


Partnership ' 


Sales or exchanges 
of capital assets '» 


Sales or exchanges 

of property other 

than capital assets " 






Net 
profit 


Net 
loss 


Net 
gain 


Net 
loss 


Net 
gain 


Net 
loss 




T 


Taxable fiduciary returns: 

Under 0.5 


1,148 

410 

715 

388 

305 

391 

318 

487 

365 

357 

1,010 

728 

705 

765 

615 

1,525 

1,524 

1,295 

1,658 

1,366 

948 

1,040 

977 

870 

1,207 

4,697 

3,566 

2,453 

4.886 

4,067 

3,190 

1.453 

1,112 

248 

649 

1.433 

702 


37 

10 

7 

4 

3 

4 

13 

9 

8 

4 

4 

32 

10 

12 

4 

17 

2 

13 

1 

4 

2 

1 

2 

15 

(22) 

14 

6 

23 

35 

9 


2.968 
2,333 
2.211 
1,995 
1.869 
1.798 
1.565 
1.594 
1,396 
1,557 
1.171 
2,183 
2.415 
2.109 
1.954 
3,077 
3.281 
2.427 
2,032 
1,873 
1,914 
1,392 
1,392 
1.495 
1.533 
5.117 
3,993 
3.245 
4.601 
3.625 
3,167 
1.798 
1,527 
1,818 
1,725 
4.972 
3.041 
1,240 
1,140 
1,350 
1,274 
1,123 


242 
188 
128 
134 
96 
84 
68 
83 
65 
54 
48 
80 
70 
51 
50 
93 
82 
66 
51 
34 
40 
24 
41 
28 
26 
69 
64 
45 
38 
20 
11 
13 
10 
5 
4 
4 
6 
1 
1 


33 
93 
106 
55 
67 
37 
41 
30 
44 
67 
32 
62 
48 
46 
72 
60 
48 
40 
17 
17 

8 
12 

6 
23 

9 

18 
24 
29 
89 

(22) 

2 

(22) 

3 


16 
33 
34 
15 
13 
18 

7 
18 
24 
33 
13 
11 
19 
19 

7 
24 

9 

8 
35 
11 

9 
53 

(22) 

1 

21 
16 
29 
16 
3 
18 

(22) 

3 

2 

(22) 


1 


? 


0.5 under 0.75 


? 


S 


0.75 under 1 ..- 


3 


4 


1 under 1.25 


4 


"> 


1.25 under 1.5.. 


5 


fi 


1 5 under 1.75 


fi 


7 


1.75 under 2 


7 


s 


2 under 2.25 


8 


q 


2.25 under 2.5 


q 


10 


2.5 under 2.75 


10 


11 


2.75 under 3 


11 


P 




V?. 


13 




13 


14 




14 


n 




15 


16 




16 


17 


6 under 7 


17 


18 


7 under 8... 


18 


14 


8 under 9 


19 


''0 


9 under 10 


20 


'>! 


10 under 11 


21 


99 


11 under 12 


22 


''S 


12 under 13 


23 


?4 


13 under 14 


24 


?5 




25 


?« 


15 under 20 


26 


?7 


20 under 25 


27 


?8 


25 under 30 


28 


?9 


30 under 40 


29 


m 


40 under 50 


30 


■?! 


50 under 60 .... 


31 


3? 


60 under 70 


(22) 

1 

8 
3 

1 


32 


33 


70 under 80 


33 


34 


80 under 90 


34 


^S 


90 under 100 




35 


36 


100 under 150 




30 


3fi 


37 


150 under 200 




37 


38 


200 under 250 








38 


30 


250 under 300 


1.142 








39 


40 










40 


41 


400 under 500 




(22) 


1 
1 


1 


(22) 


41 


42 






42 


13 


750 under 1 000 










43 


41 


1 000 under 1 500 






1.269 








44 


45 














45 


16 


9 (inn iinHpr 'i nnn 














46 


47 
48 








4 








47 


4 000 under 5 000 












48 


40 
















49 




Total taxable fiduciary returns 

Taxable fiduciary returns with net 

income under $5,000. 
Taxable fiduciary returns with net 

income of S5,000 and over. 
















60 


50.715 


316 


95.562 


2.220 


1.242 


567 


50 


51 

52 


8,707 
42,007 


160 
156 


29.118 
66.444 


1,441 
779 


833 

409 


279 

288 


51 

52 



For footnotes, see pp. 277-278. 



250 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 4. — Taxable fiduciary returns for 1944> by net income classes: Number of 
returns, income or loss from each of the sources comprising total income, total income, 
deductions, balance income, amount distributable to beneficiaries, net income, surtax 
exemption, and tax liability — Continued 

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





Net income classes ^ 


Income 
from 
fidu- 
ciaries '^ 


Miscel- 
laneous 
income " 


Total 

income ' 


Deduction for 


- 






Interest '^ 


Taxes " 


Miscel- 
laneous 
deduc- 
tions '8 




1 


Taxable fiduciary returns: 

Under 0.5 


548 
260 
343 
199 
202 
155 
130 
170 
131 
175 

97 
214 
270 
169 
1.53 
372 
309 
351 
279 
186 
281 
275 
192 
132 
118 
517 
385 
470 
869 
180 
164 
246 
349 
6 

96 

2 

298 


284 
583 
452 
333 
330 
282 
258 
206 
161 
154 
232 
372 
261 
325 
198 
441 
339 
322 
296 
421 
249 
258 
300 
292 
190 
981 
709 
398 
550 
350 

81 
127 

23 
175 
197 
318 

37 
3 

38 

(22) 

6 

29 


55,421 

29,173 

22,832 

18,709 

17,272 

14,694 

12,670 

13,779 

10,719 

10,988 

9,793 

17,820 

16,637 

15,033 

13,479 

22,111 

21,109 

16,553 

15,284 

14,756 

12,840 

11,603 

10,742 

10,213 

10,068 

33,796 

25,308 

21,652 

27,565 

23,314 

18,496 

8,826 

8,476 

6,758 

6,314 

16,984 

9,302 

2,810 

3,556 

2,258 

4,307 

2,678 


172 
435 
224 
183 
213 
164 
127 
154 
111 
140 
211 
257 
196 
135 
126 
253 
165 
183 
216 
111 
245 

90 
103 
129 
254 
460 
231 
172 
269 
210 
797 
186 

43 
311 

63 
522 
218 

26 

52 

(22) 

38 
4 


1,239 
958 
700 
612 
512 
425 
359 
377 
315 
327 
260 
506 
444 
356 
296 
590 
504 
378 
389 
267 
329 
326 
356 
250 
236 
864 
617 
493 
516 
489 
326 
190 
143 
137 
103 
372 
206 
87 
36 
17 
124 
6 


3,448 

1,973 

1,446 

1,159 

1,024 

1,014 

685 

639 

576 

491 

533 

991 

993 

623 

724 

972 

855 

710 

567 

595 

460 

397 

431 

419 

315 

1,230 

1,059 

545 

1,407 

793 

996 

234 

409 

445 

242 

626 

201 

68 

11 

33 

216 

30 


1 


? 


0.5 under 0.75 


9 


3 


0.75 under 1. 


3 


4 


1 under 1.25 


4 


fi 


1.25 under 1.5.. 


>> 


fi 


1.5 under 1.75.. 


6 


7 


1.75 under 2 


7 


8 


2 under 2.25. 


8 


q 


2.25 under 2.5. 


q 


in 


2.5 under 2.75 


10 


11 


2.75 under 3 


11 


n 


3 under 3.5 


P 


n 




13 


14 




14 


IS 




15 


16 




16 


17 




17 


18 


7 under 8. 


18 


19 


8 under 9.. 


19 


?n 


9 under 10 . 


'0 


''1 


10 under 11 


?1 


99 


11 under 12 


99 


?3 


12 under 13 


n 


?4 


13 under 14 


u 


^fl 




25 


?fi 


15 under 20 


26 


?7 


20 under 25 


?7 


?I8 


25 under 30. 


28 


?9 


30 under 40. 


29 


.SO 


40 under 50 


30 


81 


50 under 60 


31 


3? 


60 under 70 


3?. 


88 


70 under 80 


33 


84 


80 under 90. 


34 


35 


90 under 100 


35 


3fi 


100 under 150 


36 


37 


150 under 200 


37 


38 


200 under 250 


38 


39 


250 under 300 


(22) 

3 
14 

(22) 


39 


40 


300 under 400 


40 


41 


400 under 500 


41 


4? 


500 under 750 


42 


43 


750 under 1,000 . 


43 


44 


1,000 under 1,500 




1 


2,873 


31 


5 


19 


44 


45 


1,500 under 2,000 .. 




45 


40 


2,000 under 3,000 














46 


47 


3,000 under 4,000 






6,051 


3 


1 


98 


47 


48 


4,000 under 5,000 






48 


49 


5,000 and over . 














49 




Total taxable fiduciary returns 

Taxable fiduciary returns with net 

income under $5,000. 
Taxable fiduciary returns with net 

income of $5,000 and over. 
















50 


9,311 


11,562 


655,623 


8,231 


16,045 


30,705 


50 


51 
52 


3,215 
6,095 


4,431 
7,131 


279,019 
376,604 


2,848 
5,382 


7,687 
8,358 


16.321 
14,384 


51 
52 



For footnotes, see pp. 277-278. 



STATISTICS OF INCOME FOR 1944, PART 1 



251 



Table 4.— Taxable fiduciary returns for 19U, by net income classes: Number of 
returns, income or loss from each of the sources comprising total income, total income, 
deductions, balance income, amount distributable to beneficiaries, net income, surtax 
exemption, and tax liability — Continued 

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



Net income classes *^ 



Taxable fiduciary returns: 

Under 0.5 

0.5 under 0.75 

0.75 under 1 

1 under 1.25 

1.25 under 1.5 

1.5 under 1.75 

1.75 under 2 

2 under 2.25 

2.25 under 2.5.. 

2.5 under 2.75 

2.75 under 3 

3 under 3.5 , 

3.5 under 4 

4 under 4.5 

4.5 under 5 

5 under 6 

6 under 7 

7 under 8 

S under 9 

9 under 10.. 

10 under 11... 

11 under 12 

12 under 13. 

13 under 14 

14 under 15 

15 under 20.. 

20 under 25 , 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90. 

90 under 100 

100 under 150 

150 under 200. 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750.. 

750 under 1,000 

1,000 under 1,500 

1,500 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 

Taxable fiduciary returns with net 

income under .s5,000. 
Taxable fiduciary returns with net 

income of $5,000 and over. 



Total 
deduc- 
tions 



4,859 

3.367 

2,370 

1,954 

1,749 

1,604 

1,172 

1,169 

1,002 

958 

1,005 

1,755 

1,633 

1,114 

1,146 

1,815 

1,524 

1,271 

1,172 

972 

1,035 

813 

891 

798 

805 

2,554 

1,907 

1,210 

2,191 

1,492 

2,120 

610 

595 

894 

408 

1,520 

626 

180 

99 

50 

377 

40 



55 



101 



54,981 



26,857 
28,124 



Balance 
income '^ 



50,562 
25,806 
20,462 
16,755 
15,523 
13,090 
11,499 
12,610 
9,717 
10,030 
8,788 
16,066 
15,004 
13,919 
12,333 
20,296 
19,584 
15,282 
14,112 
13,783 
11,805 
10,790 
9,852 
9,416 
9,264 
31,243 
23,401 
20,442 
25,374 
21,822 
16,376 
8,216 
7,880 
5,865 
5,907 
15,464 
8,676 
2,630 
3,457 
2,208 
3,930 
2,638 



2,817 



5,950 



600,642 



252,162 
348,480 



Amount 
distrib- 
utable to 
benefi- 
ciaries 



45,476 
18.008 
12,847 
9,649 
8,796 
6,645 
5,629 
6,481 
4,474 
4,449 
4.092 
6,854 
6,. 309 
5,571 
4,592 
7,159 
7,379 
4,677 
4,095 
4,942 
3,641 
4,007 
2,874 
2,969 
2,692 
7,720 
5,554 
5,772 
5,746 
5,751 
4,835 
1,380 
2,234 
1,032 
1,049 
3,391 
1,392 
132 
365 
164 
306 



332 



2,166 



243,625 



149,872 
93,754 



Net 

income 2" 

(taxable 

to the 

fiduciary) 



5,086 

7,798 

7,615 

7,106 

6,727 

6,444 

5,870 

6,129 

5,243 

5,581 

4,696 

9,212 

8,695 

8,348 

7.741 

13,137 

12,206 

10,606 

10,017 

8,841 

8,164 

6,783 

6,977 

6,447 

6,571 

23.523 

17,847 

14.670 

19.628 

16,071 

11,541 

6,836 

5,647 

4,833 

4,858 

12,073 

7,284 

2,498 

3,092 

2,044 

3,624 

2,638 



2,486 



3,784 



357,017 



102,291 
254.726 



Amount 

of 
surtax 

exemp- 
tion 2' 



2,010 

4,107 

2,791 

2,014 

1,539 

1,224 

955 

885 

669 

623 

506 

829 

657 

547 

439 

667 

529 

402 

335 

259 

208 

158 

145 

132 

115 

359 

200 

131 

162 

80 

52 

30 

18 

16 

12 

27 

12 

2 

2 

1 

2 

1 



(") 



23,852 



19,793 
4,059 



Tax 
liability * 



712 
848 
1,107 
1,167 
1,190 
1.198 
1,127 
1,204 
1,056 
1,153 
980 
1,977 
1,911 
1,875 
1,789 
3,131 
3,021 
2,737 
2,684 
2.459 
2.357 
2,028 
2,156 
2,061 
2,174 
8,445 
7,234 
6,491 
9,481 
8,352 
6,376 
3,983 
3,367 
2,877 
2,973 
7,644 
4,873 
1,612 
2,234 
1,257 
2,683 
1,956 



1,734 



3,406 



131,078 



19,292 
111,786 



For footnotes, see pp. 277-278. 



252 



STATISTICS OF INCOME FOR 1944, PART 1 



■§ s 



s E o a 

!» S O o 
■■S3t3 S 

S £.5 

W «J3 



"o iJljS 

jSa 



.2 g »-5 



■20 
o 3 












roQOC^'**'u!5r^t^oooooiCT>oo»-<»-4e<»co-^ioipcot 



oc^ioo^e^cooiM-^ushCOk 



^ ^^rt^i-Hi-H»-i^^CSC^CqC^C^C^<MC^c5C^C^C^C«C0CCC0W^'^tf3»O»O»O»0S3 



<^rH^H1-^(^^c^l(^^T*««^^*OuD«oc<^oo€ 



*"t t-H ^ c^ c^ c<i eo 



c^r^c^c "^ " 



--_ -_._-.--- ,___ ,-.. --kftoo»— ir»oi>-coo 



^^^^^C^CSC^C^(M(rqC^^*-n-H 



.COcOOiOOCOiOCOCOCqOO 






oa^Ost^iOt^C^i-tooe 



5*-iO»o*-i(r)<MOcO'-''^coiooio»-Hiooo»-*c 



3 C3iCOO O-^ 
c^j n <*.) c^ 1"" wu i^a ^^ ■^7' c^ »_» i-j ^iJ *— ' <.'<4 1.^ CNi 1"* ».-— VL.' M-J <i^ UJ "J c^ <-^ uu "i^ uu -^i rO OO OO *^ ^*< O 



»i-l.-HC^1-l ^ 



iOt~*'-<<©05^«oioioc»5t~^io»-<osooot^o>eot^cDeO'**o>cO'^OM<Moooococ^cc?oeo 

— tiOt-"*- •00»0<MC^iOr^'-HO>»-«0'~'t-*C^»-H^Hr^^-iCD»OCOb-t--^Tf<cOOC^cOC^^^H-^ 
Oi01C^CD00O00C000i~*CC>CCCO»0C0^C^t--»-<c0COC^OC^C0^He0Ot^5O»Oi0OC0l>-'-H 

t-^'^cococDr--<:ot>-cDco4Dccoic^'-H^ooo(-*iO'TrcccC'-<'-<r~-.:ooi0^^coos»-icoo»co 



^11-li-H-IC^C^i-l,-l,-t,-l.-li-H.-Hl-1-^J1COCSl'<fCCC<»^H^11-H 



3 






iOCO»00006MQO^OO>0»OCOCC'-*0503eo»OCOt*"^COiOt^'— 't*COC0<©<Ne003t~*C^iO 

»-Heo'-Hi-Hi-HTt<Triooir^Ocot^Tt'ioOf-iO'-H400iiO"<fcoOTf«c4!£iTjft^eoO'^*oor^ 

<:DOiC^O>OCOCD'*OOiOCC-<COOlTt<Oi'-t»OOCOCO»-<OOOOOt>-OOC^t^^CC»-i«-»^H(M 
COI>»t^iO»0'^COCO«C^C-l-^COC^<M(rCCOC^C<l^i^^.-l^^ C<lt-tT-ir-i 



. .. . ;»o lo ; ; io»o 

• ^'-•lO.-J^WiOC^*^ 

' -^ u.^ fc-=i m'=^ 



CO 



i^H CJ CO M« lOO 



0»-i<-<^irH^i(MC^CO 



oooooooo^ 
— ■ io to r- 00 o» •-* 



T3 ca 



^kO'^ lO to 

^eoiu'^fc-cot^oooi ,_„„ ^ „ 

j='ioS»o='iogto='*oS999999=^3=333='=^333=^3=^3='Q 
l^.^. ^^'^,'^, ^'^.^.^. 3^=3»rt s»=3 3 =* ='o^<Meo'*»oou:>oooooooS 
>OO^H^«-t^^C^C^C^'MCOCO^''^»Oe©r^OOOa^^*-i<-»»-ii-i,-iC4CsjeO'^>OCOt^OOO>»-t 



§1 



^"2 
3 g 



T3 3 



»-<(MCO^IOCOr^»000>0'HMCO'^lCOt^OOOlO»-tC^CO 



ss 



<or^ooa>Oi-icico^kQO 
c^c^CHO^cocoeoeocoeoco 



STATISTICS OF INCOME FOR 1944, PART 1 



253 



f* 00 Oi o F-t e^ CD ^ ic «£5 1^ 00 a» o --< n 

« CO CO ■^ -^ ^ -^ ■* ■^ ■V' '^ ■* "3 »OtO 



> »0 ITS CO »ft ^* 

) ® OO CS** «D 



C^ ^H « ^ ■^ ^* 

^ CO i^> CO tQr« 



lO <o a> o o&co 
t>- lO ^ o ^- «o 



^H C^ ■* C« t*- •H 

«OkOC400C^ 



■f-t 00 CD 00 0» '-H 



<^ (O 



CO C«I>»U3C0'O 



coeo»o^Hr^co 

»C «O00t^00'^ 

r* N t^ t-» r* b- 



os-* -^co cs o 



C4 00 CD CO ^H ■•«« 
OOcOCSirHC^ 



.^^r^oo COU3 



*oco" 



ooooo-^-^io 




1-^M weo'^ 



■ oookO^Hc^co -^iocor^oo o» o rj^ 



254 



STATISTICS OF INCOME FOR 1944, PART 1 






sec 
S o g 



■< O G 



S « o 






(or>-c^iooi»-*i:0'«*<co'^co^05-^oscoioccc^ioit-»t-*co»-"Oaicoo»-Heoooooi-"t^o&»-« 



-«!rt^<^'^oob*Mc^iot^oooooi'MOoooo^**i— icc-*tiO'-'r--c^M'c 



3 CO CC OS <0 ■>-t 00 OS 



SOiC^COOSC^^Ot^COi— tO'^'— 'OOCDTj<OO^J''^iOi-HTtiOO^OSO>OOOSC^Oi-< 
,-ii-i^HC^C<lC^C0e0'<*«'^»O':O^-00Oi-iCCiiCt^00OCC00000ii00005OQ0C<IC0O 



1-1 *-( 1-1 rH W C^ 



eot^c^<Oi-^'*o-^osc^c^'^irtcooi«coQOcoouDOO'^Tt*(MC<ii--«Tt<^HOc^r^c»5TPOoco 

C^t->.C^COOJlO»-HOCO'^OW^OOC300CCO^OO»OtOiOCS|OOOsiOCO»05DCO(MlOOir^CC 
MCOCDt«-t>»0000050000000iO"5i«t^l^»CCOC^'-<OOS^-05'*CDCC'l>-^CDOOOOOCa^ 



.^^,-(^HC^(Noa<MC^c^c^i-n-n-it— ursTpcoiccoc^t-tf-n-Hcc 



ICO'^ift'-HC^l'tPOOOiOsC^OSOOI^eOM'' 
,l(M^-i: — ^ ^ ^^■- 

CDCOeOOOiOC^OOiOO^OCDOOOt^iOOit— ^•■ 



CO Oi CO coc^ CO o t^ooocococq o t ' 



»^-«D00'^coccoir^eD'— it>-0'-'co-^(NC^'-Hco 



C^ C^l-H^^l-H 



Oi'-HOit^iCl^C^'— iOOCO^Oi'-»0»rt»-HCOC^OCO'-''^CCW300iTt<t^Ot^O>COOCOcOQO 
C0C0c0t^l>.0005^H-^j*c00lOc0OMOC^t^t^c0CD(M0s»C>CCC0000iC^b-.-^t<-^O0SO'^ 
cDCOOOO>05lOOiTJ^cOO'-HlO■^00»-^W^'^t<■TJ^COO■^^*OOCO^t*050iO^*CacOOCOCMOO 

.C0C^i-HO0St»00t^C0iOCDC0kC»-'O'-it^»OC0C0C^i0 



i-H'^iO»C*^^^f'*^^'^00t 



M '-' ^ l-" — I 



w5b-i-Hcoos'j<coiciocct^iO'-H0500or^oiccr^cocc'^05coc<iiocoost-*b*co»ooiico 
i-HW5r--i-H(»ioc^c^»or^»-^Oi*-iO'-Hi~^c<it— ii--tt--»-icDu^cot---t>-oOLOcocct^t^ooi-Hi— I'l^ 

OSOiC^COOOOOOCOOOI>-COOOCOW3CO^iJ<C<lt>.»-icOCDCSOC^COr^t^CO'^CCCOOOCOeOt^(M 

»-H^cococot^oi>»eoeDcoc*3CQC^'-<*-«oooi-»io^cccc»-Hi-Hioc<»»o»cb-cocct*03»«o 



,_,,--,^H,-((MC^i-I^H,-H-l,-Hl-l,— H-H-^COMCOM^-Hi-H 



OC0lfl»/5C0C0»-H0505CCW5CCt^^Olflr-^O0i»-<^ts.;0'^OOi0 

osr~*oect*^»oo»-HOi-iioos»«^coocDt^c^c*Di-HO*-"0»-t«D<:o 

OOiOCC^-iPOOi-^OS^— tiOOCDCO»-<OCOCOcO^*«0>OcOCOC^'-t»-* i— t 



!C'I>.I^iOW5"<»<COCOC^C^C-1'*COC^»C^eOCOClC^i-(t-.i-ti-H 



^__ c^ ^^ c^ j__ in ^ »o lo _ 



O^H--l'-Hi-t»MC<)C^C 



■< lO CO t- OO Oi »-t j^ 



"O c3 fc a 'T3 a rtj 0*0 c fl. *j qj ^-^ qj o oj o) o) *« ^3 -a t3 " 

;C3^0a3-^3G3T3^-u^-t3-Un3T3-t3CPOO ---- 

3^.0Co='.oH»o^»00=^fl==a0CCa0033P33333P0333Q 

JOO'-<^-"r-tt-tCJCSWdCOeO-^M'»OCOt^OOO>'-t'-'*-t»-*^^»-<C-lC^CO'^»0<Dt>-000>»-< 



»-Hc^co-^»ftot-.oooiOi-ic^M^io<ot^ooa>o«-HNm3i;io<ob"00^0;-;cjw 

r-tr-lrHi-Hf-^r>^r-lv-4t-li-^C4C^C4C4C4CNC^C4C^C<4COCOCOCOCCCCCO 



STATISTICS OF INCOME FOR 1944, PART 1 



255 



r>- 00 oa o '-< <N cc Tj* ic ^ *^ oo a> o i^c^ 

CO CO CO ^ ^ ■^ ^ -^ ^ ^ "^ ^ "V U3 U5 lO 



(N CO Ift t^ oo ■^ 
CO CO «D -H t^ CO 

■^ »-I t^ CO to CO 

r* i>- 1>- r^ CI oo 



eot>-ooO 05C0 

»-H 0» t^ lO i-" CO 



^H loeo co^H CO 



030000 09 U3 0» 

■^COCCUS 00 



OO CO 

csoo 



t^co 

cooo 



0» CO CO t^ »-< OO 



Ob OS 00 •* CO 00 
T-t lO -^ 1>- OO 1— I 

CO -^ t* ^ to ^J* 



.CONNi-»00 



"I 

sa 

o o 
a a 

3 " ^ 



> lOOOO »o -' 
I csi CO -"S* to t^ I— I 



>ooo 

!000 



a a a a a 



0="^ 
3 SOO 



a 



a a a a ~ 






a a a 13 
3 3 3 ca 
oooo 



b 5^ 

.2 '5'5 

I S3 

a> ■« "£ 

3 '^ "" 
ta >>>> 

rt .2.2 

3 3 

13 -a 
<au3 



t^ OO o& O ^^ C^ CO -^ W5 O t^ 00 OS O ^H c< 



STATISTICS OF INCOME FOR 1944, PART 1 



^ Oi ;a 



•-t cq CO -^ tc^ t^ 00 OS o 1-* c^ cc -^ u5 <o r^ 00 oi o -H c^ cc -^ wa «o t^. 

M M rt i-l .-H rt .1 rH i-H il es <M (M c<i ?q O M M 







9^ S-e^ 






•-"sib 
:2: S Sj " 















<C>00 o cooo c 



3f— ICCOOOOCT"— 'CO'tJ'O'' 






OiOO-HOSW^COOOOSOiCCOiOOl-^OiOO 

^ 1-H c<i « N d i-T^ ^ieii:o^c^r^^c^ 






Tt<0'— <OOSt--M'OOI>-t*OOOCOOJOCOOi 



01i0'^OO00i0C00S0i00i0O^00(MC0 

r-l Tp CO »0 -^ C<l W ■^ C<» ^-t 



OOOC<J':OOcDi-ic^t_, ... -. - 



J b- lO ^* rH O rH 



C000t^Q0»ftt>-C<JC0^«0SO»-HC005C<JOO 
(DOicO'CcOOOTpOO'^COiOCDO'^OSt^CO 
COC^COC«»-H<CCO»OOiO'— it^'^Tji^-it--OS 

»-H CO CO O CD UO^rC^C^COOCDlMcOCOC^CO 



e»i'*t^co»-«c<Jt^t^Tt<»-ico'^^ooo500co 

OiOOOC<lt^4000COC<lOOO(M^HOO<M(M 
-^k0OC0<M00CC'C0OOO5l^O0iU0'^00 



• tOiOCO-^-^C^Cft-^^iO^fCO 



t^»OCO*-HCOC^OO'^'^'<*i-<W3C^T-<»-l»-i^^ 

.-H ,-( C^ ,-i ,-1 ,-H 



eo-^ 

00 u^ 



8 W5 0_0 0_0 



_ oooooo 

- - _ O kO O »0 O O O lO ^ 

OuOOOOOOOOO'-HC^C^COTji»Ot^»-t »-. U 



gs 





•« 






T3 








a 


Q 






§ 


£ 


o 


7? 






•j^ 


^ 


i? 


^ 


•1 


■s 



H TS "O T? TS TS 'U *t3 13 T3 'T3 Q C] 






3T3-aT3 

- a a a 
a a 



a a a a _ 



SOOOO^." 



'S H ^i^c 



'*-HOC^C0'^»Oe0l^00CT>i-"^HC^C^C0*^«5t^»-<»^C^C0^*O 



-<c^c<5^u5<oi»ooo>o>->c»eoTtiiotot^ooo50rtMeo 



ss 



STATISTICS OF INCOME FOR 1944, PART 1 






r-1 ,-H ^^ ,-H d C<1 CO ■* PO C>« »0 «0 CC QO CO »0 CC '-^ C^ -H CO C^ CO CO .-I 



■0.0 ? 3 

ca— . >,-a 



►^ 1 M 

.2 * 



g-i 



Z M 



S'S. 



bo m'S'S-o a 



3*05 



(M M -^ (M rH rtl -« ^ C^ CO C< COCqcO COCqcq -^i-iU5t)< t(IOJ 



(MO>Ot»eO«00000(M— <(Mt~-COrtOO>nOU5-»1<CO'>*IOOOOC<5CO'*COO 
^>•C^CqcOQO^OO^COO■^t^^OC3:'«*<000^0■^0^0■^W^CDCOt^OO^-W5^-lO 

t-HTj^ocowt^r^oooooooo^oiococor^co-^c^oooot^ioc^kOoou^oaicos 

" " " " -T-h" 1-1 10 -^"cO >«■*" 



i-^^r^^HCqiMC^KMi- 



C<|C005*-i(W3t^— ^COt^OOO(^^CC^«»OW^OOt^»OCD05^*■*-Ht^(MOOQ0050 
-Hi-I^H(M^^F-(C<ICO'»i<*OCOCOCOt^COOCOt^COCCCOC^OOt^OOC^ 



H>OC0^C0lI5t»-<l<>OOC»05OONC0t0005O>-<Tfll(5MIMNC0t>-'FH(N 



cot--.oooooooot^r^coosc<icqc^(Mooooc»cvic<it^-^cooc 



-t^OOt^ 05 



. . -- .. It^ COiO t^ C^ ^ C. -. , _ -- 

.•^00t^»OC^O5O300COCOCO^Ht-^00CT) 



.- . - - - ... , .)-*rtO'*00OC^'1"'»' 

-r^ooTj<-*(McDcgict^c^'rj*cocst^coiot^c^^eoio03cococo'»j<co»oa> 



i-l-^COt^OOOOOOOiOOOOOSCOCOt 



HrH.-lrtlM(M(NCM> 



coooiOco^^os050ioocolOO^cOTJ^*-H^^o^^ooO'^Cic^oOrHlM•*c^»-^ 

CqC0l«CD'^C<J0it^e0C^O00t^0ir^OC0»OO0>(MCCU5'-^OC0C0t^000S 
COOSC^003t^»0»CCO(MC<IOt^w5COCOt>-'^<MOSOOt^cOiO«5t-*OCOr^'^ 



,cq t.^ t.c^ 



10 U5 

n'^co 



« f 5^ u I, 



^ w5 •* in 10 



'"^ t.' 



8 



_ ^S ,-1 T-H ^-< i-H C^ CSJ CO ■^ iO 

- H .H..^^"" "3^3 = 3 

.01- am do 3 =1 3 3 3^^5^„^^Q^5;3Q 

00»-t*-«'^»-^C^»C-4C-4(MCOCO'*'l^»OCOr^0005»-(^^»-ti— I^Hi-tC^C^eO'** 



3 -^iO 3^^ "^ CI to "^lO CI 



9 9 S 9 S 3 3 



rHC^lC0Tt<»OC0l^00a>O'-<C*»C0'^"5C0t^Q00iO*^C^C0'^OC0t^00»O 



STATISTICS OF INCOME FOR 1944, PART 1 



259 



1-^ C^ CO ^ u^ CO t-- 00 Oi O '— ' C^ CO Tt* »C CD t>» 00 OS O 1— I C^J 
CS CQ CO CC CC CO CO CO CO ^ ^ ^ '<»< ■^ -^ ■^ Tt< "^ ^ »0 10*0 



OC^O^CDC^MCO 
CD M W "-I "5 t-^ »0 



OOCDOlCOOI^t^i 

1-t OS OS oo CO - - ■■ ' 



H 05 CD iTi C^ ■■ 



t-Tj^iOtNi—ieQC^OOOOO'^i-H 



coo 



T-ICO'*»OCDOW'<*< 



cseo'*t^coio«-ii-'^iO'^co 



<^^ c^ 



1-1 c^wwo 



■^■^OSOOiiOCOC^'— lOOt-^ 
t--05«-l'^CDi— ii— lOOOOCOOS 
I>-iOt^CO'-H"^C^05»-Hi— «CDCD 

COC^'-HCSC^WO-^'-H^C^iMC^ 



OO-^WOOCSCDCOOOOCOOO 

OOSOOCOOlCOCOC^r- <^^»-t 



o o oo o 



. "OO oooooi 



oo 

oo 
_o^o^ , 



OOOOO^C^JiMCO'-^iCt^^^ 



03 OJ (U (U <U Tj "O "^ "d "O 

•o-oxj-a-o cJ c: a c; a 



3 3 3 3 3oo 

OOOOOOiO_ - _ 

»O<Dt^00O5.-«^^C^CSeO-<J*iOt-'<-'» 



3 3 ! 
OOC 



a a a — , 



,00000 



a a a 

3 3 ea 

ooo 
ooo 
o^o^o^ 
co-^fcO 



3 55 

.2 'S*S 



c3 c3 



^HC^CO'*iOCDt-OOOiO'-iC^CO-^iOCOt^C02 
CO CO CO CO CO CO CO CO CO ^^^^^^^^^^ 



260 



STATISTICS OF INCOME FOE 1944, PART 1 



00 



? 59 






s. « 






'It's 

c3s3 



h5 1 M 



•Z. mJ 



!^""-S 



a-i 






'^JS o .a - 



•S9 



OB ^ t^ O* 



(NCOC^O 



W5 C^I^HiO 
•-IC^IOOOO 



•-HOlOOO 






T^ ^5 WfliHSHoj^y^Qj — Oiyajajajojoj t-i t-i t-i ti ti ti ti Ti Ti 

3 S g 3-S 3 9 9-a 3 9 3-S a-S g-S-a-S-a-S o q « « a p q q 3 
^■S 3u,go='oa^3^gqgS^gggq333333333 
^a^o. dcMust-; 3(Mu5i^ riu5 riu3 ;i ;3 3 3 ^o^c^jo-wuiOiOO 



*-iwco'^'ocot^ooo»o^HO»co^»o<oi^ooa>o^HW 



ci^^ 



et^ooot 



STATISTICS OF INCOME FOR 1944, PART 1 



261 



0»-<C<SCO^»« COI^ 00 OaO^H M cc^ m CD h-OO OS O '-^C^ 



eococceocccoeococcc 



) <^ ^ •<r< '^ <^ -^ ^ rp -^ T«i lei »«u3 



C<JC0^H40CiaiO»00scD<Mt>-C0 

oc^coi-HiocOTPi-ir^ooocor* 



OCOt^OOOOOsOOtO-^COcDTfi 

coos»-*»ooa^<c<it^oscoc^oco 



d C^ i-H ^-H ^H 1-1 Tt« ■■ 



H ^H ^HC<I*-H 



c^coco^H iiocDec 



^SDOib-1— •OOOSOOCOi-HCO'-HO 
t^ lO ^ C^ CO ■^ CD 1-H 1— « ID ^* ^*< 



^'C^OOiOliD'— <C0Q0iDOi-HO 
OC0CD»-HCDt^kD»— 't^'— 'OCOOO 



C^W«-h»-i^^^^'^'^»-«^hC^04*-i 



N»Ot^W5l^C^IOeD^HOOCDOi-i 



.oooooooj 

0»DOiDOOO"^ 



I iD^O_0_0_C 



000000'<-'C^'MCO"*uDI^*— 






tS'U'O'^'^'O C C3 £3 



. ,_?OOi 



3 a d 
3 3 s 

500 



> ID O O O ID 



OOO 

ooo 



3^ 
0, o 

11 



3 l| 

OS >< t>> 

■g «3 

<9 a 



« CO S3 M M « C5 CO CO eo ■>><■.».■*•»•»■*■» Tl< ■* Tl. lO IOU5 



262 



STATISTICS OF INCOME FOR 1944, PART 1 






_ «--o 



s§ 



^; ici 



"^l"! 









a*o 3 



f— t'^t>.OSCO'^C0050C^"^'-»W5C^OiOO<M01iC05COCCjQOC^OiCOC^CCCOCO 
,^ ,_( ,_, *-i C^ C^ CO -^ CC C^ »0 CO CO 00 CO O CO i-H « »-H CO (M «0 Tf< o 



CM C^ (M »-< C^ -H CO i-t ■* (N 00 C 



CO <N CO COCqC^ *-l ^ »« TJ4 -^JiOS 



C^C^Ot^C0C00000<>J'~i(Nr^C0— ^OOiCOiO'*cDTt<OOOOTPTj<OiiOO 

t^C^C^CDOO»OC5CDOTt<t-^W^05'^OOiOiO'^OiO'^»OCDOt~*00'-Ht^eO(M 

»— <'^cocot^t>-r*ooooooooio»ocDcor^cO'^c^oooot-^uoc^*ot^'— icooos 



^'-^^«-"C^c^c^l<; 



* O '^ CO '<*' c^ 



5t-tkOt^»-HCOr^COOC^COO»0»OOOt^iOCOOSt^Tt<'-<l^«-HW5CDNCS 
,_,^H,-^C^-^^HC^c0-^»0C0C0C0t>-C0OCDt^C0C0C0C^O00t>--^O 



S'^WSCD'— 'COU^t^-^KCOOSOiOOC^COCOOOCO— (TfOC^C^t^-^COCOOO 
COr^OOOOXtOOt^f-CDOiCMC^(MC^000001CV|C^t^"Tt*:OOC'liO»OOQO'-» 

1— IT-Il-H,— (l-lT-l.-.t-4»-l^rt^t-Hl-.'<Ji(MtMC^-H 



C00SU5'-Ht>-OOt^C^t-*00C^0s»0<N0ie0Ob*-^W3'^^HO'*c00S0SC0O 
I>-t~--00-^Tf«C^tOC^iOr--C*^"^CDC>^t~»CDfcOI-*C^'— <CO»OOiCOCOC^t^01^0 

•— t'^CDr^OOOOOOOSOOOOOSCOCOt-*TfOOt^^OC^010^00COCOCDO'-HlO»-«OS 



^Hi-H^H^HC^tMtMC^)* 



< CO -<»* CO "* Cfl 



joir^coiriw'Cor*a3r»c:jcoir3C3a3C^co»0'-HOioi^Tf<t*c^ 
-iOlO^Ol^^<^^o^*»ococo^-■^'^305Cl0^^cOl0^ocDoou5^oco 



"5 ^- 



-n H s a*g c3 



<caco"<j<w30ioooo 

0-H,-ii-i^r-*C^(NCO^W3 



a>T3'T3'T3-T3'0-0-a-0'0'0 



Qko ^ io o in ^ ^ a ^ q ^ a a a a a B B B :i 7i B B B B B 

)OO»-^^H»-i.-NC^(MCVJC^C0C0'^"*W5COt^00O5.-<.-ii-<.-«r-t*-«C>JC^CQ^ 



^HC^cO'^*o«ot^ooo»o^>4C>4co'^»o<or»ooo)O^He^coTt<tocotN.oQattO 



STATISTICS OF INCOME FOR 1944, PART 1 



263 



* W CO '^lO 'Ct^OOOlO ^ C^ CO Tt* lO COt^OOOS O ■^ N 



cocococo coc 



SCO'^TfTt*'^*"*^'^'^^^^ uo tOiO 



Utl ■<*« CO ^ CO 03 O CO i»o 
COCM ^^ CO^ 



C^ t-* -rj' OO 1— I Cfl t-» OS CJ 1— I i-H 

-^f 00 -^ «0 '^J' GO '^ 



CC-l 

co"»o 



■"^OOOOlOCOr-^OSM 
CO CM .-H 1-1 t^CO 



CO OO — ' '«*' I-" oo 



N-^OO'^COt-'^OOCOt-- 
iC CO -^ ^^ CSI -^ CO O CKI ^ cs 
■^ OS lO t-» Tp GO 1— < 00 



UOCOC:iCCO(MO'M*MCMCOt^ 

t-»O«0iO(M00'^^ 



ooooo 
o c^ o o o 



.2 ^ ^ 

^ P.P. 



' c:) o o c) c^ t^ ;^ - 



OO OO O^ C 
COt^OOOS ^ 

a> a? a» 03 c^ 

3 3 3 S »00000000 
OQOOOOiiOO»OOOOiO 

lo^t^ooos'— t»-(c^c^eo'-*'»ot^ 



- -O t3 -O -^ -U T3 



a a a a a a ^ 



o oo oo o 



5 '^'3 
"5 cava 



T-iefleoTt<w3«ot^oooso^He^eO'^«5«oi^ooos 

CO COCOCOCOCOCOCOCO-*'*-**"*-^'^^'^'*'^ 



iO uo »o 



264 



STATISTICS OF INCOME FOR 1944, PART 1 















1-(oo•^o^^^^Tt^^o^*c^l^^oo^-•-t«^*oiC^-«*<co'-l'-^^ 



.^or^iot* 



t>-CD0005iOiCCOO»-iiniOOOI>-0050'^Oi-<CO^-i'^t<'^OOt»?DOO«D^<0» 



^H C<I ^H 



C^ *-i T-t CO --I *-H »^ C^ CO 



c<>cc^c^^ 






0ot*'Trr^oo*H*HcO'>-H-^oc^t^i>'Moooco^-tos0^^oO'^u3oooooseo 

C««OOS'<*'CCOlUDt^CO<©Ot^t^b*OOeOu:5'^Oi-(i-iOO-HiOCO"3t^i-»'*04 



f-«i-llO^H<-m-tC^r-l 



■^c^coioeo 



S CI. 



z?3 



O =3 • — ¥ Q *^ 



OOC005COO&iCC<IOC^*^»HC^COC 
-"SCOt^CCOO'^'^CO'^i-l'^'^CCC , 

»-(»-«^i»-tco^^^^»-^^^Ncc^^'-i»^'***c^oc4co'«'eo»-<i-H» 



_.. ,.__ <t>--^03«o^Hooeflco»-Hoo^HOOOeo 

00C0t^CC00^i-tC0^*i-^^^*<CCCD00000acCONC<)O^C«5OO0S'<*'^C0 
— -' i«OiO'^t*lO 



Z £ 



3 =5 



•^J: o _g — -13 -* 



00 05':OOMC<l-^t«t^CO-^05-^0-^Ot^OOU3«5eO«OCC'HOsr^^^lrt^HIO 






a'o 3 



o ^(N t,-< t.« t.c^ ^^lOTjiinio 

3 <D-a — 



)t~00OJ-< 



o a S; g-o a J; g-o g fe-g Js^ 53 S3 q3 S3 S3-o-S-S-o-o-a-aT3T3- 
='wa«53u5B«='u5g='g='gggeg333333333 



-c^M -..««>»> 00 o>o;^cjM2;S25::22gS?J?3Sc5SSSS» 



STATISTICS OF INCOME FOR 1944, PART 1 



265 



^HC^e^'tf^i/SCDI^OOOiO'-'C^M^J'irtCOt^OOOS 



ececcccccocococo< 



3 '^ -^ Tt* ^tfi ^4 ^ -^ Tt* ^ ^ in i^m 






C«5 C^ C^ OS CD ^H i-« 00 t^ -^00 



cor* 

CO CO 
i-HCo" 



OO oocc o osMcc<o o oa 

CO kO C4 04 U3 00 t» 0» CO 00 



•I** CO r* 00 CO O CD GO CO lO t* 
OS CO CO »-• W3 "5 CS C^l O CO "<t< 
C4CO lO ^H lO '* '-I ■^ *-• 



fM 00 



iftCOOOOO'^iftCOCD^Ht-H'^ 
Cq CO C^ --I'M »-H 



'-iOC^»«'^-Ht*cOcOCO^H-^ 

CO TJ^ 1-H CS ^H CO ^H 



CO 00 



o o 
i2 <s 



3^ 

m o 

a 2 
8 a 

B g 

■^ c 

c3^ 



ooo o o 
oo oo o 



-o 



giOOOO 



ooooort c 



iOioOiOOOOiO^ 



J CC ■<*< lO t 



5T3T3-a-a 



<p aj D a> 01 -a -T3 -O T3 13 T3 T3 -O = 222 

0aoa0333333330000 

33==3oooooooo§gS§ 
oooooo>rao>oooo>o ".-^-ri-rj- 

W3 f- 00 en ^H T-i c^) C^ CC ■»a* W3 C^ ^^ '-I C<l CO 



^ oo o o oo 



"5 ^ 

a) '-' 

T3T3 

B a 
3 a 
oo 
oo 
oo 



3| 



• >o 



K X 



jm^'^'WTr'W^'^^ >o 'n'ra 



266 



STATISTICS OF INCOME FOR 1944, PAET 1 



Table 7. — Taxable fiduciary rettims for 1944, by total income classes: Total number 
of returns, and for the returns of estates and of trusts: Kwnber of returyis balance income, 
arnount distributable to beneficiaries, net income, surtax exemption, and tax liability 
[Total income classes and money figures in tlioasands of dollars] 







Total 


Returns of estates 






















Total income classes ' 


number 
of 


Number 


Balance 
income " 


Amount 
distribut- 


Net 
income '" 


.\mount of 


Tax 
liability * 








returns 


of 

returns 


able to 
bene- 


(taxable 
to the 


surtax ex- 
emption " 














ficiaries 


fiduciary) 










Taxable fidticiary returns: 


















1 


Under 0.5 -.. 


6,615 














1 


2 


0.5 under 0.75 


7,933 


4,744 


2.901 


4 


2,897 


2,372 


121 


2 


3 


0.75 under 1 


7,215 


4.105 


3,323 


21 


3,302 


2,053 


288 


3 


4 


1 under 1.25 


5,918 


3,186 


3,271 


52 


3,219 


1,593 


373 


4 


5 


1.25 under 1.5 


5,019 


2.559 


3.188 


100 


3.088 


1,280 


415 


5 


6 


1.5 under 1.75 


4,342 


2.068 


3,000 


115 


2,884 


1,034 


424 


6 


7 


1.75 under 2 


3,648 


1.743 


2,907 


145 


2,762 


872 


434 


7 


8 


2 under 2.25 


3,454 


1,579 


2,979 


155 


2,825 


790 


468 


8 


9 


2.25 under 2.5 


2,890 


1.290 


2,711 


184 


2,527 


645 


433 


9 


10 


2.5 under 2.75 


2,576 


1,077 


2,500 


202 


2,298 


539 


405 


10 


U 


2.75 under 3 


2,305 


1,014 


2,589 


198 


2,391 


507 


436 


11 


1? 


3 under 3.5 


4,135 

3,373 

2,943 

2,451 

3,909 

3,119 

2,503 

2,015 

1,653 

1.397 

1,154 

1,046 

S35 

807 

2,741 

1.627 

1,063 

1,243 

776 

432 

303 

149 

157 

102 


1,544 

1,216 

1,023 

833 

1,327 

1,028 

810 

658 

538 

430 

372 

313 

266 

245 

784 

484 

268 

350 

200 

119 

97 

47 

32 

28 


4,480 
4,085 
3,841 
3,553 
6,467 
6,047 
5,458 
5,078 
4,610 
4,050 
3,797 
3,511 
3.254 
3,1S4 
12,197 
9,733 
6,451 
10,691 
7,895 
5,760 
5,537 
3,011 
2,451 
2,417 


394 

427 

413 

389 

902 

842 

888 

876 

773 

672 

701 

666 

683 

571 

2,726 

2,373 

1,340 

2.692 

2,167 

1,378 

1,473 

709 

621 

641 


4,086 
3.657 
3,428 
3,163 
5,566 
5,205 
4,570 
4,202 
3,836 
3,378 
3,096 
2.845 
2.571 
2.613 
9,470 
7,360 
5,112 
7,999 
5,727 
4,382 
4,063 
2,302 
1.830 
1,775 


772 

608 

512 

417 

664 

514 

405 

329 

269 

215 

186 

157 

133 

123 

392 

242 

134 

175 

100 

60 

49 

24 

16 

14 


773 

717 

691 

657 

1,200 

1,180 

1,079 

1,035 

977 

884 

842 

798 

746 

784 

3.048 

2.645 

2,037 

3,442 

2.675 

2 229 

2il87 

1.277 

1,093 

1,062 


151 


18 


3.5 under 4 


13 


14 


4 under 4.5. 


14 


I.*) 


4.5 under 5.. 


15 


10 


5 under 6 .- 


16 


17 


6 under 7 .. 


17 


IS 


7 imder 8 .- 


18 


IP 


Sunder 9 


19 


?n 


9 under 10 


ao 


?i 


10 under 11 


?A 


?•? 


11 under 12 


9.?, 


'>3 


12 under 13 


?.ii 


?4 


13 under 14 


24 


'>ri 


14 under 15 


25 


n 


15 under 20 


26 


?7 


20 under 25 


27 


?8 


25\inder30 


?8 


?<» 


30 under 40 


29 


30 


40 under 50 


30 


31 


50 under 60 


31 


3? 


60 under 70 


32 


33 


70 under 80 


33 


34 


80 under 90 


34 


35 


90 under 100 


35 


36 


100 under 150 


275 


S3 


8,451 


2,526 


5,925 


42 


3,686 


36 


37 


150 under 200. 


98 


34 


5.147 


906 


4,241 


17 


2,862 


37 


38 


200 under 250 


50 


17 


2.SS5 


1.299 


1,585 


9 


1,046 


38 


39 


250 under 300 


28 


10 


2,255 


681 


1,574 


5 


1,079 


39 


40 


300 under 400 


24 


6 


1,441 


196 


1,246 


3 


782 


40 


41 


400 under 500 


14 


3 


1,157 


401 


756 


2 


477 


41 


42 


500 under 750. 


25 


6 


2,915 


752 


2,163 


3 


1,654 


42 


43 


750 under 1 000 
















*< 


44 


1,000 under 1,500.... 


4 


1 


1,351 


124 


1.227 


1 


1,104 


44 


45 


1,500 under 2,000.... 
2,000 under 3 000 

















45 


4fi 
















46 


47 


3 000 under 4 000 
















47 


48 


4,000 under 5 000 
















48 


49 


5,000 and over 

Total Uxable fidu- 
ciary returns. 

Taxable fiduciary returns 


1 














49 


















50 


92,369 


36,537 


182,524 


33,381 


149,143 


18,269 


50.547 


50 


51 


64,817 


27,981 


45,327 


2,800 


42,526 


13,901 


6,634 


51 




with total income under 




















$5,000. 


















52 


Taxable fiduciary returns 
with total income of 
16,000 and over. 


27,552 


8,556 


137,197 


30,580 


106,617 


4,278 


43,013 


62 



For footnotes, see pp. 277-278. 



STATISTICS OF INCOME FOR 1944, PART 1 



267 



Table 7. — Taxable fiduciary returns for 1944, by total income classes: Total number 
of returns, and for the returns of estates and of trusts: Number of returns, balance income, 
amount distributable to beneficiaries, net incom,e, surtax exemption, and tax liability — 
Continued 

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





Total income classes ^ 


Returns of trusts 






Number 

of 
returns 


Balance 
income " 


Amount 
distribut- 
able to 
bene- 
ficiaries 


Net 

income '" 

(taxable 

to the 

fiduciary) 


Amount of 
surtax ex- 
emption " 


Tax 
liability « 




1 


Taxable fiduciary returns: 

Under 0.5 -.. 


6,615 

3,189 

3,110 

2,732 

2,460 

2,274 

1,905 

1,875 

1,600 

1,499 

1,291 

2,591 

2,157 

1,920 

1,618 

2,582 

2,091 

1,693 

1,357 

1,115 

967 

782 

733 

569 

562 

1,957 

1,143 

795 

893 

576 

313 

206 

102 

125 

74 

192 

64 

33 

18 

18 

11 

19 


1,774 

1,815 

2,489 

2,791 

3,104 

3,422 

3,255 

3,664 

3,490 

3,629 

3,403 

7,758 

7,436 

7,543 

7,109 

13,069 

12,558 

11,776 

10,716 

9,801 

9,399 

8,437 

8,440 

7,094 

7,580 

31,302 

23,710 

20,260 

28,400 

23,983 

15,827 

12,192 

7,024 

9,732 

6,546 

21,469 

10,303 

7,200 

4,494 

5,817 

4,656 

10,983 


136 

381 

722 

933 

1,217 

1,320 

1,425 

1,578 

1,569 

1,594 

1,700 

3,736 

3,532 

3,571 

3,447 

6,534 

6,236 

5,873 

5,448 

4,975 

4,716 

4,108 

4,492 

3,810 

3,863 

15,967 

11,789 

10,007 

14,112 

11,769 

7,273 

6,566 

3,739 

5,223 

3,076 

12,390 

4,791 

4,522 

1,283 

3,292 

2,624 

7,400 


1,639 
1,434 
1,768 
1,858 
1,887 
2,103 
1,830 
2,087 
1,921 
2,035 
1,703 
4,023 
3,904 
3,973 
3,661 
6,535 
6,322 
5,903 
5,267 
4,826 
4,683 
4,329 
3,948 
3,284 
3,717 
15,335 
11,921 
10,253 
14,289 
12,214 
8,554 
5,625 
3,285 
4,510 
3,470 
9,079 
5,512 
2,678 
3,211 
2,525 
2,031 
3,583 


662 
319 
311 
273 
246 
227 
191 
188 
160 
150 
129 
259 
216 
192 
162 
258 
209 
169 
136 
112 
97 
78 
73 
57 
56 
196 
114 
80 
89 
58 
31 
21 
10 
13 
7 

19 
6 
3 
2 
2 
1 
2 


223 

255 

334 

364 

377 

430 

376 

436 

406 

437 

366 

881 

868 

897 

842 

1,535 

1,528 

1,468 

1,352 

1,273 

1,271 

1,216 

1,126 

959 

1,118 

4,941 

4,290 

4,013 

6,103 

5,743 

4,322 

2,920 

1,773 

2,394 

1,846 

5,240 

3,190 

1,583 

2,407 

1,666 

1,032 

2,637 


1 


?, 


0.5 under 0.75 


9 


3 


0.75 under 1 


^ 


4 


1 under 1.25 


4 


5 


1.25 under 1.5.. 


5 


6 


1 5 under 1.75 


n 


7 


1.75 under 2 


7 


S 


2 under 2.25 


s 


q 


2.25 under 2.5 


9 


10 


2.5 under 2.75 


in 


11 


2.75 under 3 


11 


1' 


3 under 3.5 


p 


13 




n 


14 




14 


15 




15 


16 




16 


17 


6 under 7 


17 


IS 


7 under 8 


18 


19 


8 under 9 . 


19 


">() 


9 under 10 


20 


?1 


10 under 11 


21 


n 


11 under 12 


22 


?3 


12 under 13. 


23 


'>4 


13 under 14 . 


24 


25 




25 


?6 


15 under 20 


26 


27 


20 under 25 


27 


28 


25 under 30 


28 


29 


30 under 40 


29 


30 


40 under 50 


30 


31 


50 under 60 


31 


32 


60 under 70 


32 


33 


70 under 80 


33 


34 


80 under 90 


34 


35 


90 under 100. 


,36 


36 


100 under 150 


36 


37 


150 under 200 


37 


38 


200 under 250 


38 


39 


250 under 300 


39 


40 


300 under 400 


40 


41 


400 under 500 


41 


42 


500 under 750 


42 


43 




43 


44 


1,000 under 1,500.. 


3 

2 


3,746 
2.971 


2,474 
2,868 


1,271 
103 


(") 
(») 


633 
56 


44 


45 


1,500 under 2,000 


45 


46 


2 000 under 3 000 


46 


47 


3 000 under 4 000 














47 


48 
















48 


49 


5,000 and over... 


1 


5,950 


2,166 


3,784 


(22) 


3,406 


49 




Total taxable fiduciary returns 

Taxable fiduciary returns with total 

income under $5,000. 
Taxable fiduciary returns with total 

income of $5,000 and over. 




50 


55,832 


418,118 


210,245 


207,873 


5,583 


80,531 


50 


51 
52 


36,836 
18,996 


62,683 
355,435 


26,859 
183,386 


35,824 
172,049 


3,684 
1,900 


7,494 
73,037 


51 
52 



For footnotes, see pp. 277-278. 



268 



STATISTICS OF INCOME FOR 1944, PART 1 



1-H M CO ■* i« CD t 



-OOOSO-HC^CO-^iCOt 



^ «M 



O ♦* 



Oco 









rH fl^ 



H 3 " 



':D'«*C>5i0I>.<-tC0i-HC0i0TfU5'*00O<CO^HW^r^ 
^iOtO»-'COC<lt^COiO'^COC^CqT-<COCCCCC^'-< 



CO -^ f-H 1-1 i-< rH 



<MC^(MO00'^0S00O0Se000r^cD'^O'^t^i0C0*0i-^ 
t^<003t*'*OOW3'^COT-lCSi-Hi-<i-t^HCOi-H 



COOCClCOiiO'^C<JCO'^<MOOOSOSI>-COCOOO'-HCOCOCC^»H 
00<M(MrH 



cDTj<»-^O05(N'rt*i0O05i:0Tf«-***c^c0t-*u^C0CSlO0ac0*-Hr^*H»-i.-H 

coOcoi-iQoooioor*'<*'"«*'coc^c^i-Hi-n-i-^c*^»-*»-i 

OiCO 1-' »-< 1-H 



O0S«0C0OOO'*00CC0i0S'«*<mcDOS0000O-^C<l(M05i0C^'-t 
kOCOt^Oi0 05<©OiCD>«eOCOCOC^^Hf-t*-i'***C^rHC^ 



05coeoc^cq<MOOit^oo5005i-it^i-i-^a>Oi(M'^»-iTt<o^H^^Hr-t 



co'^fooo-^coi-*ooccc^c^Tpioi>.c^cO"*c^O'-ic<iooeot>-»oeo 

iCMC^OCCa>'*l<i-tOs:D^Ha5t^W3**CO^HC<l<MC^tOW*-ii-t 

CO tc ca 1-t 1-H ^Hi-H ^-t 



ooooosco»-*'*coo»-HC^oosccc^t^masc<ic^ioc<)oor^o>c30oa< 

»-iCDt^|>.eOT-«OiCOC<IOO>CCOiOOlO-^C^C^C^CS»-HkO^H^Hr-( 
CO «D <M 1-H ^1 ^1 1-1 1-H 1-H f-t 



I>.»-lrH-^CO^-tOO!rnOcOOOCS|(MOiCOl>-.OOtrt'-»cOT#«05COCO»0«'^00* 
COeOlMi-Ht>-l«<MOO'<*'<MOCQOt^COiCCO-^'^CCC^CD(MC*l(M 

*-Ht>.COC^'-<FH»-l.-(C^T-lr-(T-«1-(1-t 



00'«I-*iOt^»COsOOkOiO«DC<IOSOiOOM't--COCOr*'^Ot~»OOi0500»O^HC^N 
(M r* lO ^^ Tt* M OO CO ■tj' O O iC rH t^ C^ OO eO CD ■* CO -^ C^ C^ 00 CC M ^^ ^-t *-• 

■^OTt<COC^C^1-H«-HrHC^C^--l^rHf-< 



OiOaiCDC0t--^C0C^OiC0i0»COC^O0ii:OC0'^00»Ot^c0C0t^t^*CCO*-<W3^<Ni-*»0d 

cO'-H05i>-ioooio*-Hooo»-icot>-ioioo3WcncokOW3'^MC^os"^coc^w»-H 

TPiOiOTjTOtMfNtMW^HCOC^i-l^-ilMrHrH 



i«-^}<r--.cDt-.c^oor^o»oooc<ic<ioot 



.(--.00C0«-«Ot^«D'^CD0SU^tDt*01t^O^OrHC0» 



■«Oit^OOCOCOfO'^kOOiOiOiOOOt^OiOSCOCDi0050t^kOOO'-<T*<W5CO»-Hi-H 

CO^O^'-HOOOt^'Xt»OTt*^t-lOTt<COlOCO(MC^»-<rH rH rHi-H 

<o"»-Hi-r.-rrH 



iCCOiOQOOKNOO^^COiOiOCOCOrHOiOiCOiOCOt-^-^CDWSr-rHt^COCOeOC^COOai^C^iOOOO 
,-HCO'-«'-'rH^!j<^jiuoOir^OCOt— '»r»OOrHOrH»r30iiOTfeoO'^C^eO-^t^COOTj*iOOI>>03iiO 

cooiC^OiOcocO'^ooioco»-<coc»TroirHicOcDcorHOoooot--cooc^t^'*co»-t»-<.-ie^ 



«Or^l>-iOiO-^COCOOC^<M'^COC^WCOCOIMCQr-irH.-H-< 






O ^^C^ ^_^«-i ^W ,^(M ^,"^'^'9^'^ 



rHC^c0^iCO»COOOOOOO 



OrH^rHrH^C 



8W2C 



C^lCO'^U^CDt^OOOS'-" 



§1 



a-a a 

3 C 3- 



5, -a ='io Pu5 ==.o p.n =^0 9^5^59333='='='='=' 



J X) 13 "O -U 't:3 T3 13 T3 "O "O T3 -13 -^3 T3 T3 P 

------ — ' ppoopgp 

3 3 3 P P 3_, 



•aT3T3-T3-o o a a a a p 



U30IOOOOOOOOC 



'00-H.-t»-».-«C^C*^C^C^COCO'^^M5<Ot^OOOS»-<i-(^Hi-l»-H.-<NC^CO'^»0(Ot^OOO>i-H»-HC 






STATISTICS OF INCOME FOR 1944, PART 1 



269 



g55??55^^5;5S 




W5 "9 










5 

o 


s. s 






!^ 




o 


<o .« 

g g 




OS 

oo 


CO ITS 

im" 




1 

co" 


2 g 

to ta 
n" 




eo" 


lO C-J 




to 


§ i 




co_ 
d 






00 


C>) to 

o oo 
Oi oo 




CO 


§ 2 

CO M 




oT 




SS2:s i"^ i i :•" 


co_ 
o> 


00 kO 


250 under 300 

300 under 400 

400 under 600 

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 

Taxable fiduciary returns with total 

income under $5,000. 
Taxable fiduciary returns with total 

income of $5,000 and over. 


o>o-He<ieo>«">0!Ot~ooa> 
co'Vr'*-"*'-*'"*'-*'*-*'* 


g 


:S S 1 



270 



STATISTICS OF INCOME FOR 1944, PART 1 












CQ 05 CD e^ ift CD to «0 U3 "t^ 
IC O 05 ■^ »-H M rH 



eccciioososocot^iowcoc^ic^c 

i-< o -^ t-» CC PO c^ 



CDC^M^icD'^t-tT-ii-H 



ooocceooi;DC<i-Hi-iu5C^^-tCflcocs<w3 



Ot3 ^H 

1^ a ^^ 



i-HcoO'^eooO'fj'cDascooioocDi-iM 
ooocOTrcoc<icoco^^»-H'-H 



=»-S2 



(M'^OiDlMCC'-^O'^t^OCOCCOOCOC^ 



CDiOO5CD'^C^i-ieQ00*CC^C^^H 



■^r*r^w3'^'^cocD05coo5eoc>cc<coi»'5coco^'-t 

r-ieOOCO*0*0"^CO^HOi-^(MCOIM 



t^COC^'^^0>00»-<NCOCO':Du3C<ICO<D»OC^CO^HCO* 
OOC*iOOOQOI>-'^^COC<lO'trCMCO'-« 



Tt*»-iOSOS^01CO»-fCOCOOiCD03t-000>*OCC»-<*-«C^»^ 

p<Dor^io^cocc^»-t^i>»c<i^*-i 



ooo'^-^i«Oir^»ooo»-tr^ooot-itDeoo>os^e4C<iFH»o 

t^(MOO*-HtOCD^"<*<tMCC*Hi-lt>.c*3»-l»-t 



»CMCDG0-^00»-<-*J<cDO'^C00>W3O^^t*O'<'C 

cot^*-Hioc»c<icD'**<cocoW'-tc^t^eoc^c^'-< 



^ C^ ^ lO ^ lO >o 



8iC o »o 

iO'-''-*'-Hr^^H(r)C^CO'^»OCDI>-OOOS^^ >^ I 



. _,,_____ _4)<W O) QJia^ — 

J T3 T3 X) -O -O T3 -a -d T3 TJ Ta -O TS ^3 T? C 

gfl3a=3;3J33333PP3;3;3^ 

ICO^OOkOOOOOOOOC 



■ X) '^ "O "^ "tj q a 



»CJ< 



) -^ kO CD 



g fl g 3 3 3 



»-««C0^»0<0t*000>O»HC^e0'^*OcDt-Q0OsO'-(C»lC0^»'5C0t»000»O^HC*»C0^WS<Dt*00 



STATISTICS OF INCOME FOR 1944, PART 1 



271 



OiO^^COCCi'UDCDt^OOOS 


O >-l IM 1 
kO U) kO 


«^^ -^t***"* 






1 lO 

1 -^ 






1 o 
1 .* 




o 


I o 

1 CO 

1 o 




Oi 


1 en 
1 irt 






1 t^ 






1 CO 

1 en 




o 


1 O 
• 00 




OS 


'• «n 
1 -^ 




i 


i 1 




s 


i § 

I eo" 




i 






00 

en 


00 O 

2 f^ 




Co" 


•* o 
c^ o 
>n 00 


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 

Taxable fiduciary returns with total 

income under $5,000. 
Taxable fiduciary returns with total 

income of $5,000 and over. 


o>OrtCqm-<(<u5cot^ooo5 

CO'*'*'*'*'*-*-*'*-*'* 


O 


us us 1 



272 



STATISTICS OF INCOME FOR 1944, PART 1 







•-H(MCO->l<>0<Ot»000>0--e->«l'«J<l«tOt^OOOSOrtNW<l<lOOt-00<»0 — NCC'MOOt^OO 


1 

a 

! 

s 

a 
1 

a 

s 
1 

£ 


o «2o 
JO "go 


;;;;; i ;:; i ! :;::;:;;;:;: i i i : i i : I ;; i I 1^°" 




1 1 till lCSCOTt< 

I 1 1 1 1 1 1 1 1 1 1 • 1 1 1 1 1 1 1 1 1 1 1 1 ■ 1 iu:c4 


3 


1 I 1 I 1 I 1 1 1 1 1 i i i ! 1 1 i 1 * 1 1 I 1 1 ^ I 1 ! 1 1 ! i loi'VlOe^l 


o-So 

00 c"* 

3 


1 i 1 1 1 1 ! 1 1 1 1 1 I 1 1 ! 1 ! i 1 1 1 1 1 1 ! 1 1 1 1 1 i iOe<iocous 

1 1 1 1 1 1 t 1 1 1 1 ) 1 1 1 I 1 ) • 1 I • • 1 1 1 I < • I • • iC4t-4*-i 


3 


i 1 1 1 ! ! ! ! ! 1 ! 1 ! 1 i 1 1 i 1 ! ! ! ! 1 1 1 1 i 1 I 1 lotomt^t^ i 


1^ 

o-ao 

to ot^ 

3 


l!llil'il!iii!ii!li!!lllllll!>ll<-ic^O'q<aoc^i-i 

1 ■ 1 1 1 1 1 1 1 1 1 ICOC4 


o-So 

3 


llllIi'lllilIllllIIllllllIllllllM(MO.-'OOa>!OIM 
• 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 l«.*.-.l-l »H 


3 


i i i i i i i i i i 1 i 1 i i i 1 i i i i i i i i i i i isss^'J^ss^"' 


3 


i i i i i i i i i i i i i i i i i i i i i i i i i i i2S5??22S«'^'"' 


3 


1 1 ; I ! 1 1 ; ; ; ; I : : : ; : 1 1 : 1 : : ! : : :c.;5^-5oo»^,^«c<, 
• ; : ! i i i i i : i ! i i 1 ! i i i i : ! i i i i 


O-SlO 

3 


; I 1 1 1 I ; : : ; ! : : : : : ! : I ; 1 ! ; ; : ;sg2j§t;S22"^'" : 
i i ! i i i i i i i i i i i i i i i : : i i i ; ; 


»-l 3 (M 

3 


i i 1 i 1 i i i i i i i i i i i i i i i i i i g|g|5g2--"'»-- 


a 

J 
1 

E- 


Taxable fiduciary returns: 

Under 0.5 

0.5 under 0.75. 

0.75 under 1 

1 under 1.25 

1.25 under 1.5 

1.75 under 2 

2 under 2.25 

2.25 under 2.5 

2.75 under 3 

3.5 under 4 

4.5 under 5 

6 \mder 7 

8 under 9 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

20 under 25 

30 under 40 

50 under 60 

70 under 80 

90 under 100. 

100 under 150 

150 under 200 






^^,„^«<ot^ooo.o-2cc2:22J::2SSSSSSS;SSSSSg;;S3IS55SSJ§J5?i 



STATISTICS OF INCOME FOR 1944, PART 1 



273 



05 o ^^ cfl CO M* »o CO ^* 00 o» o »-• w 



Ift CO ^-< CO 



SS§S§' 



El a B 13 a 



? -O -U -u 13 -o -^ 
-■ a g a a B e 

3 9 9 9 9 C9 
OOOQOQ 



« o o 5 "5 '-'."•'-=. '-'.>-i^. 






^■S^^ 



OS O ^H M W -^ iO « t^ 00 o» o •-< 



274 



STATISTICS OF INCOME FOR 1944, PART 1 









1 

_q 
1 

I 

1 

o 
.3 

q 

J 

2; 






^ q»o 




HI 




2,000 
under 
3,000 








- q^ 




8|l 




l|8 




0.20 
Tji qio 


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






i|i 




ill 

q 


1 1 1 ■ 1 ' > 1 1 1 ' 1 1 • I • 1 1 1 i.» 


.1 

3 

o 

H 


Taxable fiduciary returns: 

Under 0.5 

0.5 under 0.75 

0.75 under 1 

1 under 1.25 

1.25 under 1.5 

1.75 under 2 

2 under 2.25 

2.25 under 2.5... 

2.5 under 2.75 

2.75 under 3 

3.5 under 4 

4.5 under 5 

6 under 7 

8 under 9. 

10 under 11 

12 under 13 

13 under 14.... 

14 under 15 

15 under 20.. 

20 under 25. 

30 under 40 

50 under 60 

70 under 80 

90 under 100. 

100 under 150 

150 under 200 

200 under 250 






#-( *-! f-H — ,-t i-H ,-, ri r-< M Cfl C4 C4 C^ C^ W C^ M C*» CC CC CO C*9 CO CO CO CO CO 



STATISTICS OF INCOME FOR 1944, PART 1 



275 



OJO— •INCCTtoOtOt^OOOl 


o 


































1 1 1 1 i(M 1 i 1 1 1 


<N 


1 N 








1 1 I-* ] j ! 1 1 ! ! 


•»«" 


1 •* 


1 1 M >« 1 1 1 1 1 1 1 


00 


1 00 


lUi'-t 1 t 1 1 1 1 1 1 


to 


1 CO 


to eo (N 1 1 1 1 1 1 I 1 


-^ 


1 -' 


»rt 1 1 1 i 1 1 1 1 i 


-^ 


i "" 


250 under 300 

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... 

5,000 and over 

Total taxable fiduciary returns. 

Taxable fiduciary returns with total income 

under $5,000. 
Taxable fiduciary returns with total income 

under $5,000. 


o>o.-i(Nco-*>«totN.oo(r> 


o 


s s 1 



276 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 9. — Taxable fiduciary returns for 1944) by States and Territories: Number of 
returns, dividends and interest, total income, and tax liability 

[Money figures in thousands of dollars] 





States and Territories 


Number 

of 
returns 


Dividends 

and 
interest « 


Total 
income ' 


Tax 

liability * 




1 


Alabama . . . 


512 

223 

307 

6,123 

660 

2,441 

726 

783 

1,384 

948 

309 

173 

7,650 

1,340 

2,104 

1,455 

1,020 

314 

598 

1,603 

6,863 

3,314 

2,103 

202 

2,411 

275 

970 

61 

453 

3,585 

146 

13,676 

899 

535 

4,556 

1,011 

684 

8,420 

1,096 

344 

459 

723 

3,068 

211 

256 

1.116 

1,202 

598 

2,347 

112 


1,855 

408 

465 

18,292 

2,115 

10,564 

8,671 

3,122 

7,026 

3,307 

2,178 

149 

30,204 

3,837 

2,277 

1,353 

2,583 

1,292 

1,867 

6,390 

36,924 

13,381 

7,742 

234 

9,949 

177 

941 

382 

1,377 

20,869 

221 

74,798 

2,547 

107 

23,509 

1,786 

1,206 

43,106 

7,343 

1,078 

87 

3,018 

8,150 

664 

693 

3,098 

2,875 

2,511 

6,906 

152 


4,552 
1,065 
2,253 

44,807 
3,597 

14,715 

12,067 
5,734 

12,587 

6,780 

4,408 

711 

59,138 
7.135 
7,175 
6,262 
5,923 
2,721 
3,398 

10,547 

50,471 

24,844 

12,875 
1,040 

15,000 

853 

2,915 

550 

1,934 

29.603 

719 

108.827 

5.942 

1.332 

34.859 
6,043 
3,568 

64,347 

9,464 

2,046 

959 

5,926 

26.204 
1,108 
1,088 
5,934 
6,384 
3,874 

10,925 
413 


808 

175 

542 

9,986 

591 

2,803 

4,343 

1,038 

2,474 

1,224 

848 

219 

13,811 

1,252 

1,383 

1,299 

1,160 

661 

576 

1,724 

7,571 

6.320 

3.061 

204 

2.845 

177 

469 

92 

242 

8,328 

155 

17,131 

1,221 

213 

7.073 

1.563 

682 

10,801 

1,271 

513 

131 

1,658 

6,766 

220 

158 

836 

1,526 

832 

2.021 

82 


1 


9 


Arizona 


? 


3 


Arkansas . 


3 


4 


California 


4 


5 




5 


fi 




A 


7 




7 


8 




8 


9 


Florida 


q 


10 




10 


11 




11 


]9. 


Idaho. 


12 


13 




13 


14 


Indiana - 


14 


15 


Iowa ., _ 


15 


16 


Kansas . . . . . 


16 


17 


Kentucky 


17 


18 


Louisiana ... .... 


18 


IP 


Maine 


19 


20 


Maryland.. 


20 


V 




'I 


9.9 


Michigan. _ .. .. _ 


9,9 


?3 




23 


24 


Mississippi .. 


24 


25 




25 


26 


Montana 


26 


27 




27 


28 


Nevada 


28 


29 




29 


30 




30 


31 




31 


32 




32 


33 




33 


34 


North Dakota 


34 


35 


Ohio. 


35 


36 


Oklahoma 


36 


37 




37 


38 


Pennsylvania 


38 


39 




39 


40 




40 


41 


South Dakota.. 


41 


42 




42 


43 




43 


44 


Utah 


44 


45 




45 


46 


Virginia.. 


46 


47 




47 


48 


West Virginia 


48 


49 


Wisconsin 


49 


50 


Wyoming 


50 




Total... 




51 


92,369 


383,785 


655,623 


131,078 


51 









For footnotes, see pp. 277-278. 



STATISTICS OF INCOME FOR 1944, PART 1 



277 



Footnotes for fiduciary tables 
(Facsimile of return, Form 1041, appears on pages 397-404) 



' Total income for 1944 is the sum of the positive 
items of income minus the net loss from rents and 
royalties, the net loss from trade or business, the 
net loss froni partnership, and the net losses from 
sales of capital assets and property other than 
capital assets. Although it is not comparable with 
the total income published in prior years when 
losses reported under income were transferred to 
deductions, it is an approximation of the adjusted 
gross income tabulated for individual returns in 
this report. 

2 Total income for 1943, shown here, is the total 
income tabulated from taxable fiduciary returns for 
Statistics of Income for 1943 adjusted by subtract- 
ing therefrom the net loss from sales of capital 
assets, net loss from the sales of property other 
than capital assets, and net losses from trade or 
business, from partnership, and from rents and 
royalties. 

» Net income taxable to the fiduciary for 1943, 
shown here, is the net income, disregarding the net 
deficit reported on 1,253 returns which had a vic- 
tory tax on the victory tax net income. 

' Tax liability before deducting tax credits relat- 
ing to income tax paid at source on tax-free cove- 
nant bond interest and to income tax paid to 
foreign countries or possessions of the United 
States. The amount of these two credits for 1944 
is not available. 

' Total income classes are based on the amount 
of total income. (See note 1.) 

^ Dividends, domestic and foreign; interest on 
tax-free covenant bonds, bank deposits, and cor- 
poration bonds before amortization of bond 
premium; taxable and partially tax-exempt in- 
terest on Government obligations after amortiza- 
tion of bond premium; and dividends on share ac- 
counts in Federal savings and loan associations. 
The Government interest and the dividends on 
share accounts include amounts received through 
partnerships and fiduciaries. 

' Net profit from rents and royalties is the excess 
of gross rents received over deductions for de- 
preciation, repairs, interest, taxes, and other ex- 
penses attributable to rent income; and the excess 
of gross royalties over depletion and other royalty 
expenses. Conversely, net loss from these sources 
is the excess of the respective expenses over gross 
income received. 

' Net profit or loss from trade or business is the 
current year profit or loss. (Net operating loss 
deduction is reported in miscellaneuos deductions.) 

' Partnership net profit or loss excludes taxable 
and partially tax-exempt interest on Government 
obligations, dividends on share accounts in Federal 
savings and loan associations issued prior to March 
28, 1942, and net gain or loss from sales of capital 
assets; each of which is reported in its respective 
source. In computing partnership profit or loss, 
charitable contributions are not deductible nor is 
the net operating loss deduction allowed. 

'" Net gain from sales or exchanges of capital 
assets is the amount taken into account in comput- 
ing net income whether or not the alternative tax 
is imposed. Net loss from such sales is the amount 
reported as a deduction in computing net income. 
Each is the result of combining net short- and long- 
term capital gain and loss and the capital loss car- 
ried over from 1942 and/or 1943. Deduction for 
the loss, however, is limited to the amount of such 
loss, or to the net income computed without regard 
to gains and losses from the sales of capital assets, 
or to $1,000, whichever is smallest. Sales of cap- 
ital assets include worthless stocks, worthless 
bonds if they are capital assets, nonbusiness bad 
debts, 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. 



f 

" Net gain or loss from sales or exchanges o 
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 de- 
preciation, (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 1 year from date 
of issue, and (3) real property used in trade or 
business, 

'2 Income from fiduciaries excludes taxable and 
partially tax-exempt interest on Government obli- 
gations, and dividends on share accounts in Fed- 
eral savings and loan associations issued prior to 
March 28, 1942; such income is reported in in- 
terest income. 

" Miscellaneous income includes taxable income 
from sources other than those specified on the re- 
turn form. 

1* Aggregate positive income is the sum of divi- 
dends and interest, net profit from rents and 
royalties, net profit from business, net profit from 
partnership, net gain from sales of capital assets 
and from other assets, income from fiduciaries, and 
miscellaneous income. 

■5 Aggregate negative income is the sum of the 
net losses from rents and royalties, from business, 
from partnership, and from sales of capital assets 
and property other than capital assets. 

•8 Interest is that paid on debts, mortgages, and 
bank loans; it does not include interest reported in 
schedules for business or rent income, nor interest 
on indebtedness incurred to buy tax-exempt se- 
curities, single-premium life insurance, or endow- 
ment contracts. 

" Taxes paid include State income taxes, certain 
retail sales taxes, and real estate taxes except those 
levied for improvements which tend to increase the 
value of property. This deduction for taxes does 
not include Federal income taxes; taxes on shares 
in a corporation which are paid by the corporation 
without reimbursement from the taxpayer; taxes 
deducted in the schedules for business and rent 
income; nor income taxes paid to a foreign country 
or possession of the United States if any portion 
thereof is claimed as a tax credit. 

'8 Miscellaneous deductions include the net 
operating loss deduction, aniortizable bond 
premium on corporation bonds, losses resulting 
from war, fire, storm, shipwreck, or other casualty 
or from theft, not covered by insurance or other- 
wise, and other authorized deductions for which no 
separate provision is made on the return form. 

" Balance income is the amount of income before 
the deduction for the amount distributable to bene- 
ficiaries; it is the excess of total income over total 
deductions. 

2" Net income taxable to the fiduciary is the net 
income after subtracting from the balance income 
the amount distributable to beneficiaries. 

"Surtax exemption is $500 for an estate; $100 
for a trust. 

22 Less than $500. 

25 Less than 0.005 percent. 

"* Net income classes are based on the net income 
taxable to the fiduciary. (See note 20.) 

25 Returns with normal tax and surtax are re- 
turns with the regular income tax. Normal tax 
and surtax are paid on income which includes net 
gain or an allowable loss from sales of capital as- 
sets, unless the alternative tax relating to the gain 
is imposed. 



(Footnotes continued on p. 278) 



278 



STATISTICS OF INCOME FOR 1944, PART 1 



Footnotes for fiduciary tables Continued 

(Facsimile of return Form 1041, appears on pages 397-404) 



-> Returns with alternative tax are returns show- 
ing an excess of net long-term capital gain oyer 
net short-term capital loss, on which the alternative 
tax is less than the combined normal tax and surtax 
computed on net income which includes net gain 
from sales of capital assets. Alternative tax is the 
sum of (1) a partial tax computed at the regular 
rates on net income reduced for this purpose by the 
excess of net long-term capital gain over net short- 
term capital loss and (2) 50 percent of such excess. 

2' Short-term applies to gains and losses from 
the sales or exchanges of capital assets held 6 
months or less; and long-term applies to gains and 
losses from sales of such assets held more than 6 
months. 



23 Capital loss carry-over is combined with the 
current year short-term capital gain or loss. Cap- 
ital loss carry-over, reported on the 1944 returns, 
is the aggregate of net capital losses for 1942 
reduced by the net capital gains for 1943, and the 
net capital losses for 1943. 

The net capital loss for any year is the excess 
of (1) current year losses from sales of capital 
assets over (2) current year gains from sales 
of capital assets plus (a) net income computed 
without regard to capital gains or losses, or (6) 
$1,000, whichever is smaller. For the purpose of 
computing the capital loss carry-over, net capital 
gain for any year is the excess of (1) current year 
gains from sales of capital assets plus (a) net in- 
come computed without regard to capital gains or 
losses, or (6) $1,000, whichever is smaller, oyer 
(2) the current year losses from sales of capital 
assets. 

" Includes Alaska. 



TAXABLE FIDUCIARY INCOME TAX RETURNS, 1 937-44 



HISTORICAL TABLES 

10. Number of returns, net income, and tax, 1937-44. 

1 I . Number of returns, net income, tax, and effective tax 
rate, by net income classes, 1937-44. 

12. Sources of income, deductions, and net income, 1937-44. 

13. Number of returns, net income, and tax, by States 

and Territories, 1937-44. 



279 



STATISTICS OF INCOME FOR 1944, PART 1 



281 



Table 10. — Taxable fiduciary returns, 1937-44: Number of returns, net income, 

and tax 

[Money figures in thousands of dollars] 





Number of 
returns 


Net income ' 
(taxable to 
fiduciary) 


Tax before tax credits 


Credit 
for foreign 
tax paid 
and tax 
paid at 
source * 




Income 
year 


Normal 
tax and 
surtax 2 


Alternative 
tax' 


Total 


Tax 5 


1937 


44,531 

52,881 
62,879 
67,388 
84,884 
81,483 
« 97,156 
92,369 


294,990 
236,444 
252,953 
278,827 
340,808 
299,633 
375,766 
357,017 


48,406 
24,050 
23,263 
28.894 
51,159 
84,024 
98,748 
87,955 




48,406 
39,098 
.■^7 460 


(<) 
(<) 
(*) 
i*) 

462 
(*) 


48,406 


1938 


15,048 
14,197 


39 098 


1939 


37 460 


1940 


26,069 54 963 


54,963 


1941 


39,051 
19,646 
41,648 
43,123 


90,210 
103,670 
140,396 
131,078 


90,210 
103 670 


1942 


1943 


139,933 


1944 


131,078 







Table 11. — Taxable fiduciary returns, 1937-44, by net income classes: Number of 
returns, net income, tax, and effective tax rate 

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



Net income classes ' 


Number of returns 


1937 


1938 


1939 


1940 


1941 


1942 


1943 


1944 


Under 1 


6,113 

12,948 

6,625 

6,534 

6,165 

4,095 

1,290 

540 

110 

71 

30 

9 

1 


23,280 

10,671 

5,099 

4,930 

4,665 

2,841 

906 

315 

77 

49 

25 

16 

7 


27,702 

12,826 

6,058 

6,844 

5,387 

3,499 

1,038 

362 

87 

49 

17 

9 

1 


29,665 

13,976 

6,426 

6,230 

5,814 

3,604 

1,088 

388 

98 

65 

15 

16 

3 


40,167 

16,821 

7,363 

7,443 

6,796 

4,201 

1,364 

485 

120 

81 

19 

17 

7 


39,329 

16,030 

7,168 

6,948 

6,337 

3,944 

1,162 

377 

101 

54 

18 

13 

2 


45,128 

18,321 

8,832 

8,441 

7,835 

5,204 

1,421 

495 

127 

67 

17 

8 

7 


21,763 




18.927 


2 under 3 


11,225 




12,902 




13,199 


10 under 25 


9,607 


25 under 50 


3,082 


50 under 100 


1,143 


100 under 150 - 


275 


150 under 300 ... . 


176 


300 under 500 


38 


500 under 1,000 


25 


1,000 and over 


7 






Total for returns with net income.. 


44,531 


52,881 


62,879 


67,388 


84,884 


81,483 


95,903 
1,253 


92,369 
























Net inc 


ome ' (tax 


able to fie 


luciary) 








1937 


1938 


1939 


1940 


1941 


1942 


1943 


1944 


Under 1 - 


2,165 
18,731 
16,210 
25,323 
43,049 
63,009 
43,646 
36,007 
12,950 
14,869 
10,948 
5,930 
2.153 


9,093 
15,266 
12,433 
19,108 
32,470 
43,295 
30,960 
21.265 

9,361 
10,543 

9,410 
10,806 
12,434 


10,748 

18,221 

14,809 

22,606 

37,791 

53,423 

35,563 

24,652 

10,828 

9,667 

6,663 

6,512 

1,467 


12,697 
19,805 
15,670 
24,003 
40,055 
54,715 
37,232 
26,182 
11,766 
12,832 

5,999 
10,055 

7,818 


17,604 
23,799 
17,932 
28.807 
47,420 
63,668 
46,942 
32,882 
14,073 
16,358 
7,060 
12,600 
11,663 


18,816 

22,826 

17,636 

26,871 

44,042 

60,065 

39,593 

25,354 

12,237 

11,310 

6,893 

8,118 

5,871 


21,579 
26,035 
21,601 
32,679 
54,694 
79,225 
48,849 
34,064 
15,339 
13,694 
6,803 
5,949 
15,255 


11,038 




19,631 


2 under 3 . 


17,786 




29,895 




52,231 


10under25 


78,550 


25 under 50 


55,594 


50 under 100 . . . .- 


39,797 


100 under 150 


15,004 


150 under 300 


18,801 


300 under 500 


6,558 


500 under 1,000 


5,746 


1,000 and over 


6,385 


Total for returns with net income. 


294,990 


236,444 


252,953 


278,827 


340,808 


299,633 


375,766 
'»663 


357,017 



















For -ootnotes, see pp 288-289. 



282 STATISTICS OF INCOME FOR 1944, PART 1 

Table 11.— Taxable fiduciary returns, 1937-44, by net income classes: Number of 
returns, net income, tax, and effective tax rate — Continued 

(Net income classes and money figures in thousands of dollars) 



Net income classes ' 


Tax' 




1937 


1938 


1939 


1940 


1941 


1942 


1943 


1944 




(Not 
avail- 
able) 


274 

368 

374 

663 

1,662 

3,726 

4,678 

5,284 

3,352 

4,502 

4,907 

4,701 

4,607 


313 

451 
453 
780 
1,960 
4,630 
5,372 
6,181 
4,035 
4,312 
3,423 
3,655 
1,896 


344 

571 

552 

943 

2,398 

6,390 

8,722 

9,348 

5,292 

6,294 

3,263 

5,035 

5,813 


1,050 
1,622 
1,503 
2,904 
6,455 
14,187 
16,545 
14,467 
7,031 
8,232 
3,722 
6,271 
6,220 


2.045 
3,385 

2,989 
5,072 
9,808 
18,785 
17,816 
14,283 
7,977 
7,868 
4,566 
5.035 
4,042 


2,522 

4,384 

4,172 

7,020 

13,781 

27,202 

23,438 

20,052 

9,644 

9,713 

4,809 

4,018 

9,589 


1,222 




3,192 


2 under 3 - 


3,387 




6,326 




12,627 




24,669 


25 under 50. 


24,013 


50 under 100 


21,103 


100 under 150 


8,926 


150 under 300 . 


12,166 


300 under 500 . 


3,957 


500 under 1,000 


4,291 


1,000 and over 


5.199 






Total for returns with net income. 


48,406 


39,098 


37,460 


54,963 


90,210 


103,670 


140,345 
51 


131,078 



















Net income classes ' 


Effective tax rate (percent) * 




1937 


1938 


1939 


1940 


1941 


1942 


1943 

11.69 
16.84 
19.32 
21.48 
25.20 
34.33 
47.98 
58.87 
62.87 
70.93 
70.68 
67.55 
62.86 


1944 




(Not 
• avail- 
able) 


3.02 
2.41 
3.01 
3.47 
5.12 
8.61 
15.11 
24.85 
35.81 
42.70 
52.14 
43.50 
37.06 


2.91 
2.47 
3.06 
3.45 
5.19 
8.67 
15.11 
25.07 
37.26 
44.60 
51.37 
56.12 
129.25 


2.71 
2.88 
3.52 
3.93 
5.98 
11.68 
23.43 
35.70 
44.98 
49.05 
54.40 
50.07 
74.35 


5.97 
6.82 
8.38 
10.08 
13.61 
22.28 
35.25 
44.00 
49.96 
50.32 
52.72 
49.77 
53.34 


10.87 
14.83 
16.95 
18.87 
22.27 
31.27 
45.00 
56.33 
65.19 
69.57 
66.24 
62.02 
68.85 


11.07 




16.26 


2 under 3 


19.04 




21.16 




24.18 


10 under 25 


31.41 




43.19 


50 under 100 


53.03 


100 under 150 


59.49 


150 under 300.. 


64.71 


300 under 500 


60.34 


500 under 1,000 


74.67 




81.42 






Total for returns with net income. 


16.41 


16.54 


14.81 


19.71 


26.47 


34.60 


37.35 


36.71 



For footnotes, see pp. 288-289. 



STATISTICS OF INCOME FOR 1944, PART 1 



283 



Table 12. — Taxable fiduciary rehirns, 19S7~44-' Number of returns, sources of income, 
deductions, and net income 

[Money figures in tliousands of dollars] 



Distribution 



Number of returns. 



Sources of income: 

Business profit 

Partnership profit " 

Net capital gain '^ _... 

Net short-term capital gain in total 
income " 

Net long-term capital gain " 

Net gain from sales of capital assets •» 

Net gain from sales of property other 

than capital assets '° 

Rents and royalties profit 

Income from fiduciaries " 

Dividends received '* 

Interest on Government obligations: 

Partially tax-exempt ^' 

Taxable 2» - 

Other taxable interest 

Dividends on share accounts in Federal 

savings and loan associations ^i 

Other income 



Total income. 



Deductions: 

Net loss from business 

Net loss from partnership " 

Net capital loss '^ 

Net long-term capital loss '^.. 

Net loss from sales of capital assets '= 

Net loss from sales of property other than 

capital assets '^ 

Net loss from rents and royalties 

Interest paid 22 

Taxes paid " 

Other deductions -* 

Amount distributable to beneficiaries 



Total deductions 

Net income ■ (taxable to fiduciary). 



1937 



44,531 



9,497 
7,498 
79,093 



37,588 

13,525 

325,160 

5,615 



70,075 
8,760 



556,811 



745 

192 

4,383 



(26) 

10,069 
24,426 
32,958 
189,048 



261,821 



294,990 



1938 



52,881 



6,901 
6,147 



20,419 
63,526 



1,046 

40,853 

9,216 

250,383 

3,967 



5,775 



506,172 



579 
222 



5,265 



480 

(26) 

8,529 

23,430 

28,111 

203,112 



269,728 



236,444 



1939 



62,879 



9,594 
6,271 



24,247 
43,405 



1,181 

43,546 

11,103 

321,431 

4,832 



103,333 



5,560 



574,502 



524 

578 



6,642 



554 

(26) 

9,437 
21,580 
29,971 
252,264 



321,550 



252,953 



67,388 



11,399 
9,071 



17,179 
47,760 



1,775 

47,650 

11,668 

338,335 

10,415 

""8i"689' 



6,985 



583,926 



711 
250 



405 

(26) 

9,386 

20,223 

30,605 

236,653 



305,099 



278,827 



1941 



22,283 
19,043 



17,297 
62,579 



3,065 

59,428 

13,515 

390,228 

14,166 

933 

89,757 

190 
8,306 



700,790 



856 
292 



11,593 



731 

2,034 

10,306 

23,424 

28,608 

282,136 



359,982 



340,808 



1942 
81,483 



33,832 
31,644 



45,426 

1,957 

61,743 

15,676 

290,546 

9,360 
5,233 
66,001 

434 
10,900 



572,753 



660 
230 



3,999 

724 

1,271 

9,145 

21,569 

26,918 

208,605 



273,120 



299,633 



For footnotes, see pp. 288- 



284 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 12. — Taxable fiduciary returns, 1937-44^ Number of returns, sources of income, 
deductions, and net income — Continued 

[Money figures in thousands of dollars] 



Distribution 



1943 



Returns 

with 

net income 



Returns 

with no 

net income ' 



1944 



Number of returns -.. - 

Sources of income: 

Business profit 

Business loss 

Partnership profit " - 

Partnership loss " 

Net gain from sales of capital assets " 

Net loss from sales of capital assets " 

Net gain from sales of property other than capital assets •' 
Net loss from sales of property other than capital assets '*. 

Rents and royalties profit. --- 

Rents and royalties loss.. 

Income from fiduciaries " 

Dividends received '* 

Interest on Government obligations: 

Partially tax-exempt ".. 

Taxable'" 

Other taxable interest 

Other income 

Total income '* 

Deductions: 

Net loss from business 

Net loss from partnership " 

Net loss from sales of capital assets '*.. 

Net loss from sales of property other than capital assets •'. 

Net loss from rents and royalties 

Interest paid 2' 

Taxes paid " 

Other deductions '< .--■:--- 

Amount distributable to beneficiaries 

Total deductions 

Net income ' taxable to fiduciary (or deficit) 



95,903 



1.253 



156 



45,359 

(See Deductions) 

44,576 I 

(See Deductions) 

97,238 I 

(See Deductions) 

1,445 1 
(See Deductions) 
65,844 I 1,787 

(See Deductions) 



140 

322 



24 



15,795 
318,401 

8,173 
11,152 
63,893 
12,001 



683,876 



1,072 

354 

2,928 

1,008 

1,638 

8,286 

16,809 

29,439 

246,576 



308,110 



375,766 



140 
6,996 

120 

1,50 

1,492 

193 



11,519 



16 

42 

440 

63 

49 

1,207 

1,185 

1.158 

8,022 



12,182 



i«663 



92.369 



40,128 

996 

50,715 

316 

95,562 

2,220 

1,242 

567 

68,604 

1,188 

9,311 



383,785 
11.562 



655,623 



(See 
Sources) 

8,231 

16,045 

30,705 

243,625 



298,606 



357.017 



For footnotes, see pp. 288-289. 



STATISTICS OF INCOME FOR 1944, PART 1 



285 



Table 13. — Taxable fiduciary returns with net income, 1937-44, by States and Terri- 
tories: Number of returns, net income, and tax 

[Money figures in thousands of dollars] 



Number 

of 
returns 



Net 
income ' 



Tax' 



Number 

of 
returns 



Net 
income ' 



Tax' 



Number 

of 
returns 



Net 
income * 



Tax' 



United States 



Alabama 



Alaska 



44,531 
52,881 
62,879 
67,388 
84,884 
81,483 
95,903 
92,369 



294,990 
236,444 
252,953 
278,827 
340,808 
299,633 
375,766 
357,017 



48,406 
39,098 
37,460 
54,963 
90,210 
103,670 
140,345 
131,078 



230 


1,240 


251 


1,021 


286 


1,213 


376 


1,439 


493 


1,947 


484 


1,843 


543 


2,353 


612 


2,285 



(37) 



87 
88 
186 
409 
523 
834 



(M) 



(M) 

(28) 



(M) 
(J8) 



Arizona 



California 



112 
142 
186 
234 
223 



261 
204 
362 
352 
482 
491 
753 
695 



(27) 



26 
25 
66 
104 
229 
175 



77 
93 
119 
163 
227 
295 
341 
307 



358 

358 

383 

485 

1,262 

1,329 

1,526 

1,423 



(J7) 



20 
18 
27 
290 
381 
559 
542 



2,984 


16,509 


2,897 


15,746 


3,309 


14,258 


4,229 


17,254 


5,725 


22,069 


5,633 


21,688 


6,739 


28,529 


6,123 


27,751 



Colorado 



Connecticut 



Delaware 



377 


2,406 


431 


2,079 


478 


1,888 


525 


1,925 


643 


2,488 


676 


2,197 


803 


2,925 


660 


2,026 



(27) 

367 
271 
335 
626 
635 
1,136 
691 



1,391 
1,515 
1,759 
2,136 
2,419 
2,232 
2,714 
2,441 



8,019 
6,220 
7,430 
8,679 
9,699 
7,910 
7,877 
8,279 



(37) 

781 
880 
1,548 
2.594 
2,545 
2,552 
2,803 



441 


5,398 


504 


4,357 


667 


6.704 


647 


7,472 


680 


7,108 


670 


5,862 


719 


6,503 


726 


7,643 



District of Columbia 



Florida 



Georgia 



409 
444 
550 
555 
786 
716 
736 
783 



2,335 
1,668 
1,475 
1,993 
2,672 
2,422 
2,563 
2,757 



(37) 

262 
97 
298 
597 
864 
921 
1,038 



396 

461 

611 

788 

941 

1,072 

1,332 

1,384 



4,164 
3,706 
4,865 
4,633 
5,141 
6,116 
7,841 
6,982 



(37) 

836 
1,128 

832 
1,308 
1,781 
3,070 
2,474 



323 


1,886 


306 


1,249 


428 


1,840 


490 


2,622 


713 


3,017 


727 


3,067 


896 


3.827 


948 


3,638 



Hawaii 



Idaho 



Illinois 



130 
165 
174 
200 
222 
298 
312 
309 



1,014 
706 
873 
1,026 
1,377 
2.373 
1,668 
1,883 



(37) 

77 
134 
197 
377 
1,032 
631 



35 
22 
47 
69 
97 
166 
207 
173 



116 
91 
190 
260 
265 
400 
588 
670 



(37) 



6 
10 
16 
31 
87 
152 
219 



4,047 
5,132 
5,925 
6,175 
7,834 
7,235 
8,052 
7,650 



28.362 
24,947 
22,486 
23,534 
35,206 
27,977 
37,834 
35,322 



Indiana 



Iowa 



TTnTiHfta 



467 

479 

612 

772 

1,068 

1,390 

1.639 

1,340 



3,044 
2.133 
2,869 
3,486 
4,294 
4,642 
5,270 
4,113 



(") 


657 


205 


614 


274 


760 


651 


1,087 


999 


1,654 


1.441 


2,374 


1,649 


2,610 


1,252 


2,104 



2,530 
1,960 
2,327 
3,178 
4,380 
6.336 
6.014 
6,364 



(37) 

244 

173 

316 

650 

1.232 

1.461 

1.383 



293 

297 

356 

623 

822 

1,357 

1,497 

1,456 



Jil.159 

j^ 814 

983 

B 1,418 

2.284 

3.572 

3,677 

4,478 



(38) 
(38) 



(3.) 
(«) 



(37) 

2,477 
1.816 
2,969 
5,096 
7,633 
10,576 
9,986 



(37) 

991 
2,080 
2,703 
3,106 
3,002 
3,461 
4.343 



(37) 

94 

243 

511 

771 

1.021 

1.347 

1,224 



i") 
4,469 
2.705 
3.799 
9.735 
9,617 
15.334 
13.811 



(«) 



4 

45 
46 
114 
316 
854 
940 
1.299 



For footnotes, see pp. 288-289. 



286 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 13. — Taxable fiduciary returns with net income, 1937-44, by Slates and Terri- 
tories: Nximber of returns, net income, and tax — Continued 

[Money figures in thousands of dollars] 



Year 


Number 

of 
returns 


Net 
income ' 


Tax' 


Number 

of 
returns 


Net 
income * 


Tax' 


Number 

of 
returns 


Net 
income ' 


Tax' 




Kentucky 


Louisiana ) 


Maine 


1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 


332 
248 
341 
481 
995 
850 
980 
1,020 


1,304 
911 
1,180 
1,520 
2,410 
2,272 
10,061 
3,429 


(27) 

130 
126 
206 
448 
664 
4,499 
1,160 


105 
108 
119 
150 
189 
201 
293 
314 


632 
717 
644 
641 
803 
949 
1,644 
1,895 


(27) 

106 
54 
65 
136 
260 
570 
661 


285 
325 
404 
480 
420 
487 
555 
598 


1,272 
723 
951 
1,480 
1,021 
1,183 
1,419 
1,779 


(") 
42 
60 
171 
191 
329 
421 
576 




Marybnd 


MassacbiUsetts 


Michigan 


1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 


667 
1,163 
1,440 
1,172 
1,525 
1,224 
1,519 
1,603 


4,019 
3,305 
3,761 
3,737 
4,379 
3,226 
4,643 
5,241 


(") 
376 
361 
501 
862 
894 
1,697 
1,724 


3,805 
4,910 
6,036 
5,690 
6,468 
5,656 
6,717 
6,863 


23,637 
15,246 
20,703 
19,105 
19,653 
21,049 
20,602 
22,822 


(27) 

1,409 
2,293 
2,690 
4,414 
7,172 
6,731 
7,571 


1,645 
1,747 
1,968 
2,303 
2,627 
2,838 
3,227 
3,314 


13,991 
8,926 
9,890 
11,327 
14,622 
14,244 
16,407 
16,140 


(27) 

1,408 
1,415 
1,912 
4,329 
5,585 
6,474 
6,320 




Minnesota 


Mississippi 


Missouri 


1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 


912 
1,268 
1,459 
1,566 
2,007 
2,156 
2,406 
2,103 


5,281 
4,573 
6,465 
5,618 
7,379 
8,386 
7,981 
8,101 


(27) 

777 
912 
889 
1,874 
3,039 
2,854 
3,061 


56 
58 
65 
85 
120 
169 
189 
202 


213 
320 
325 
283 
491 
734 
740 
689 


(27) 

21 
22 
16 
74 
235 
233 
204 


1,058 
1,334 
1,539 
1,771 
2,179 
2,030 
2,417 
2,411 


6,777 
10,291 
6,415 
6,198 
7,727 
6,500 
7,764 
8.322 


(27) 

2,129 
864 
979 
1,958 
2,084 
2,697 
2,845 




Montana 


Nebraslia 


Nevada 


1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 


70 
61 
89 
106 
150 
220 
271 
275 


264 
196 
335 
409 
554 
592 
774 
726 


(27) 

10 
18 
38 
90 
140 
217 
177 


188 
184 
252 
333 
495 
915 
1,207 
970 


781 

564 

881 

967 

1,366 

1,769 

2,510 

2,048 


(27) 

31 
92 
122 
235 
324 
557 
469 


12 
18 
27 
44 
59 
64 
67 
61 


33 
140 
256 
413 
381 
270 
286 
277 


30 
114 
96 
82 
87 
92 




New Hampshire 


New Jersey 


New Mexico 


1937 

1938 

1939 

1940 

1941 

1942 

1943 

1944 


213 
182 
243 
255 
307 
301 
452 
453 


1,009 
603 

1,017 
655 
740 
672 

1,008 
944 


62 
152 

61 
101 
164 
284 
242 


1,773 
1,771 
2,074 
2,284 
2,864 
2,754 
3,332 
3,585 


13,661 
11,835 
10,109 
14,123 
16,216 
13,870 
15,624 
17,337 


(27) 

3.186 
3,139 
5,452 
6,549 
6,552 
7,621 
8,328 


38 
36 
47 
49 
70 
135 
143 
146 


183 
276 
397 
132 
221 
350 
415 
618 


(27) 

69 

129 

7 

32 
75 
113 
16S 




New York 


North Carolina 


North Dakota 


1937 

1938 

1939 

1940 

1941 

1942 

1043 

1944 


9,533 
12,701 
14,817 
14,342 
16,336 
12,794 
14,800 
13,676 


69,115 
53,495 
62,460 
67,991 
64,787 
44,203 
63,387 
48,999 


(27) 

10,094 
7,250 
13,098 
17,408 
15,155 
24.101 
17,131 


284 
257 
314 
373 
643 
673 
816 
899 


1.702 
1,436 
1,614 
2,066 
3,012 
3,055 
3,302 
3.520 


(27) 

260 
213 
316 
747 
984 
1.165 
1,221 


46 

39 

49 

71 

221 

478 

637 

636 


164 
116 
114 
164 
420 
909 
1.260 
1.078 


4 

3 
7 

37 
174 
263 
213 



For footnotes, aee pp. 288-289. 



STATISTICS OF INCOME FOR 1944, PART I 



287 



Table 13. — Taxable fiduciary returns with net income, 1937-44, by States and Terri- 
tories: Number of returns, net income, and tax — Continued 

[Money figures in thousands of dollars] 



Year 


Number 
of 


Net 


Tax' 


Number 
of 


Net 


Tax' 


Number 
of 


Net 


Tax' 




returns 






returns 


income ' 




returns 


income ' 






Ohio 


Oklahoma 


Oregon 




1937 


2,209 


18,539 


(") 


309 


2.267 


(37) 


239 


920 


C) 


1938 


2,371 


13,128 


2.017 


321 


2.222 


231 


223 


566 


32 


1939 


2.807 


17,173 


3,331 


300 


1.962 


238 


286 


698 


35 


1940 


3,377 


18,341 


3,999 


393 


2.652 


550 


314 


878 


70 


1941 


3,870 


22,095 


6,495 


521 


3.713 


941 


490 


1,618 


324 


1942 


3,781 


14,739 


4,853 


702 


2.904 


928 


581 


1,749 


454 


1943 


4,549 


17,963 


6.612 


969 


3,820 


1,263 


715 


2,296 


677 


1944 


4.556 


18,400 


7,073 


1.011 


4,495 


1,563 


684 


2,174 


682 




Pennsylvania 


Rhode Island 


South Carolina 


1937 


4,163 


24,190 


(37) 


574 


3,376 


(27) 


117 


662 


(J7) 


1938 


5.164 


17,424 


2.548 


832 


2,072 


210 


97 


463 


39 


1939 


6.193 


22,502 


3,633 


964 


2,953 


285 


128 


681 


42 


1940 


5,801 


22,265 


4.432 


916 


2,874 


434 


152 


700 


86 


1941 


8.815 


24,790 


6,349 


1.025 


4,257 


1,040 


217 


967 


196 


1942 


6,604 


21,651 


8.062 


1.029 


2,948 


1,029 


282 


945 


255 


1943 


8,120 


26,772 


9.977 


1.027 


3.499 


1,320 


348 


1,386 


507 


1944 


8,420 


27,810 


10.801 


1,096 


3.588 


1.271 


344 


1,429 


513 




South Dakota 


Tennessee 


Texas 


1937 


49 


148 


(27) 


269 


2.343 


(27) 


1.016 


8,454 


(27) 


1938 


44 


123 


6 


271 


2.608 


902 


956 


8,152 


1,336 


1939 


45 


133 


5 


361 


2,950 


1.024 


1,421 


7.276 


909 


1940 


91 


210 


9 


430 


2,998 


1.116 


1,789 


8.565 


1,356 


1941 


157 


276 


19 


562 


2,942 


1,059 


2,268 


13.060 


3,466 


1942 


407 


633 


103 


569 


2.755 


1.072 


2,675 


14,811 


5,551 


1943 


605 


977 


180 


643 


3,093 


1.298 


3,134 


17,512 


7,118 


1944 


459 


735 


131 


723 


3,879 


1.658 


3,068 


17,092 


6,766 




Utah 


Vermont 


Virginia 


1937 


120 


810 


(") 


110 


419 


(27) 


360 


1,699 


(27 


1938 


101 


502 


62 


120 


403 


50 


408 


1,284 


88 


1939 


123 


513 


44 


131 


513 


142 


500 


1,574 


110 


1940 


150 


583 


98 


163 


601 


161 


767 


1.928 


196 


1941 


179 


673 


159 


181 


421 


47 


1,129 


2,599 


430 


1942 


207 


705 


230 


221 


389 


74 


919 


2,214 


539 


1943 


210 


897 


359 


272 


590 


145 


1,093 


2.897 


811 


1944 


211 


683 


220 


256 


681 


158 


1,116 


2.949 


836 




Washington 


West Virginia 


Wisconsin 


1937 


M498 


"2,256 


(") 


280 


1,549 


(") 


896 


4,333 


(") 


1938 


"510 


»• 1,839 


"130 


270 


1,070 


77 


1,044 


3,502 


278 


1939 


580 


2,009 


151 


335 


1,373 


107 


1,183 


3,861 


272 


1940 


808 


3,021 


502 


359 


1.687 


286 


1,390 


4,752 


679 


1941 


962 


4,560 


1.240 


491 


2.202 


516 


1,843 


6,296 


1,306 


1942 


1.147 


4,568 


1.534 


514 


2,206 


772 


2,337 


5,439 


1,415 


1943 


"1.340 


"5,178 


"1,686 


566 


2,778 


1,087 


2,758 


6,335 


1,795 


1944 


"1,202 


"4,650 


"1,626 


698 


2,416 


832 


2,347 


6,614 


2,021 
















Wyoming 


m ^g 








1937 














66 
53 
65 
80 
114 
132 
153 
112 


288 
163 
209 
269 
398 
477 
400 
340 


(") 


1938 


7 


1939 


e 


1940 


17 


1941 


69 


1942 


124 


1943 


92 


1944 


82 







For footnote!, tea pp. 288-289. 



288 



STATISTICS OF INCOME FOR 1944, PART 1 



Footnotes for historical tables 10-13, pages 281-287 



' Net income tabulated and used for classification 
is net income taxable to the fiduciary, that is, in- 
come after the allowable deductions and the 
amount distributable to beneficiaries. 

" Normal tax and surtax include, for 1940-41, the 
defense tax and, for 1943, the victory tax asso- 
ciated with normal tax and surtax; also for 1943 the 
victory tax on 1,253 returns with no net income. 
(See note 9.) 

» Alternative tax for 1938-41, in case of net long- 
term capital gain, is the sum of normal tax and 
surtax computed on net income reduced by the 
amount of net long-term capital gain, and 30 per- 
cent 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 increased by the net 
long-term capital loss, minus 30 percent of such 
loss. The alternative tax for 1942-44, occurring 
only in case of an excess of net long-term capital 
gain over net short-term capital loss, is the sum of 
normal tax and surtax on net income reduced by 
the amount of such excess, plus 50 percent of such 
excess. The alternative tax includes, for 1940-41, 
the defense tax and, for 1943, the victory tax 
associated with the alternative tax. 

< Tax credits for income tax paid to foreign 
countries or possessions of the United States and 
for income tax paid at source on tax-free covenant 
bond interest, although allowable, were not tab- 
ulated from fiduciary returns, except for 1943. 

'Tax, except for 1943, is before the credits for 
foreign taxes paid and for income tax paid at source 
on interest from tax-free covenant bonds which are 
allowable for all years. Tax includes for 1940-41 
the defense tax; for 1943 the victory tax on returns 
with no net income as well as that on returns with 
net income. 

• For 1943, the number of returns, normal tax 
and surtax, and total tax include 1,253 taxable 
fiduciary returns with no net income which have 
victory tax on victory tax net income. (See note 9.) 

' Tax before tax credits relating to foreign taxes 
paid and tax paid at source. (See note 4.) 

' Effective tax rate based on net income taxable 
to the fiduciary and the tax before tax credits. 

'For 1943, there are 1,253 taxable fiduciary 
returns which have a deficit in income tax net 
income taxable to the fiduciary, but which have a 
victory tax liability on victory tax net income tax- 
able to the fiduciary. These returns are classified 
as taxable returns with no net income. 

10 Deficit. 

" Partnership profit or loss excludes the taxable 
and partially tax-exempt interest on Government 
obligations; dividends on share accounts in Federal 
savings and loans associations for 1938-41 and for 
1942-44 on shares issued prior to March 28, 1942; 
and capital gain or loss for 1938-44. 

" Net capital gain or loss for 1937 is the net 
capital gain or loss from sales or exchanges of 
capital assets, regardless of time held, after certain 

gercentages depending on the time the assets were 
eld and after the limitation on the deduction for 
capital loss have been applied. The net capital 
loss deduction is limited to $2,000. Amounts ex- 
clude such gain or loss received through partner- 
ships and fiduciaries. 

"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 ac- 
count. The short-term gain reported is after the 



carry-over and includes the net gain or loss from 
such sales received through partnerships and com- 
mon 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 applies 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 1942-44, net gain or loss from sales or 
exchanges of capital assets is the result of combin- 
ing the net short- and long-term capital gain and 
loss and the allowable carry-over, also amounts 
received through partnerships and common trust 
funds. The deduction for a net loss from sales of 
capital assets is limited to the loss, or to the 
amount of net income computed without regard to 
capital gains and losses, or to $1,000, whichever is 
smallest. The excess of losses from current year 
sales of capital assets over the allowable deduction, 
i. e., the net capital loss, may be carried forward as 
a short-term capital loss in five succeeding years 
to the extent that it exceeds the net capital gain of 
any year intervening between the year in which the 
loss is sustained and the fifth succeeding year. 
(For carry-over, see p. 59.) 

Short-term applies to sales of capital assets held 
for 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. 

" For 1938-40 net gain or loss from sales of 
property used in trade or business of a character 
which is subject to the allowance for depreciation; 
for 1941-44 also includes certain Government 
bonds which are not capital assets; and for 1942-44 
includes real property used in trade or business. 

'^ Income from fiduciaries excludes taxable and 
partially tax-exempt interest on Government obli- 
gations; and dividends on share accounts in Fed- 
eral savings and loan associations for 1938-41 and 
for 1942-44 on such shares issued prior to March 
28, 1942. 

" Dividends, foreign and domestic, exclude those 
received through partnerships and other fiduciaries; 
and dividends on share accounts in Federal savings 
and loan associations issued prior to March 28, 
1942. 

I* Partially tax-exempt interest (exempt from 
normal tax) is that received on certain Govern- 
ment obligations issued prior to March 1, 1941, 
namely. United States savings bonds and Treasury 
bonds owned in excess of $5,000, and from obliga- 
tions of instrumentalities of the United States other 
than those issued under the Federal Farm Loan 
Act or that act as amended. For 1943-44, 
amounts include dividends on share accounts in 
Federal savings and loan associations issued prior 
to March 28, 1942. Amortizable bond premium 
has been deducted for 1942—44. Amounts include 
such interest and dividends received through part- 
nerships and other fiduciaries. 



(Footnotes continued on p. 289) 



STATISTICS OF INCOME FOR 1944, PART 1 



289 



Footnotes for historical tables 10-13, -pages 281-287 — Continued 



20 Taxable interest on Government obligations is 
that received on Treasury notes issued on or after 
December 1, 1940, and on obligations of the United 
States or any agency or instrumentality thereof, 
issued on or after March 1, 1941, including that 
received through partnerships and other fiduciaries. 
Amortizable bond premium has been deducted for 
1942-44. 

21 Dividends on share accounts in Federal savings 
and loan associations issued prior to March 28, 
1942 (exempt from normal tax), include those re- 
ceived through partnerships and other fiduciaries. 
Such dividends are included in other income for 
1938-40; and in partially tax-exempt interest for 
1943-44. 

22 Interest paid excludes that reported in business 
and rent expenses, and interest paid to carry non- 
taxable obligations. 



2' Taxes paid exclude those reported in business 
or rent expenses, and real estate taxes assessed 
against property which tend to increase the value; 
Federal income taxes, estate, inheritance, legacy, 
or gift taxes; and foreign taxes paid if any portion 
thereof is claimed as a tax credit. 

2* Other deductions include net operating loss 
deduction; loss from fire, storm, shipwreck, or other 
casualty, or from theft, not compensated for by 
insurance or otherwise; and bad debts. 

^ Total income for 1944 is the result of combin- 
ing the positive items of income and the net losses 
reported under income. It is not comparable with 
total income for 1943 and prior years. For this 
period, total income is the sum of the positive items 
of income only, and the net losses reported under 
income are tabulated as deductions. 

^ Included in other deductions. 

" Not available. 

'8 Included in Washington. 

" Includes Alaska. 



ESTATE TAX RETURNS 



291 



ESTATE TAX RETURNS 



SUMMARY DATA 



There were 16,550 estate tax returns filed during the calendar year 
1945, on which there are reported total gross estate of 13,450,425,178, net 
estate of $1,911,156,633, and Federal estate tax of $532,928,168. As 
compared with the returns filed during the calendar year 1944, there is an 
increase of 1,693 returns, or 11.4 percent; gross estate increase of $534,- 
093,321, or 18.3 percent; net estate increase of $394,931,617, or 26.0 
percent; and tax Habihty increase of $127,148,057, or 31.3 percent. 

The 652 returns filed for estates of nonresident aliens show gross 
estate of $13,524,409, net estate of $10,997,259, and tax hability of 
$1,876,152. 

The 15,898 returns filed for estates of citizens and resident ahens show 
gross estate of $3,436,900,769, which includes $191,277,209 reported on 
2,029 nontaxable returns. The taxable returns show gross estate of 
$3,245,623,560, net estate of $1,507,312,043 subject to basic tax and 
$1,900,046,489 subject to additional tax, and tax hability of $531,052,016. 
The tax liabihty consists of $17,354,534 net basic tax, $513,689,142 net 
additional tax, and $8,340 defense tax, which is effective only under the 
Revenue Act of 1940. The effective tax rate for the taxable returns, 
filed under all acts, is 28.0 percent. 

Tax credits for State inheritance taxes and for Federal gift taxes, 
totaling $64,568,471, are claimed against the gross basic tax; and a 
credit for Federal gift taxes of $511,276 is taken against the gross addi- 
tional tax. The aggregate tax credits represent 10.9 percent of the total 
gross basic and additional taxes before such 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 net estate, not upon any par- 
ticular legacy, device, 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 percent of the net estate 
not in excess of $50,000, increasing to 20 percent of the amount over 
$10,000,000. The tentative tax provisions in effect on and after Sep- 
tember 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, apphcable under each act from 
the Revenue Act of 1916 through the Revenue Act of 1942, is given 
on pages 376-380. 

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 the 
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 

293 



294 STATISTICS OF INCOME FOR 1944, PART 1 

estate of a citizen or 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 specific exemption compensates in 
some measure for the provision that life insurance not in excess of $40,000 
payable to beneficiaries other than the estate, formerly excluded, is 
included in the gross estate under the 1942 act. 

An estate tax return is required for the estate of a nonresident alien 
who died on or after October 22, 1942, only if the part of his gross estate 
(as defined by statute) situated in the United States exceeds $2,000 in 
value at time of death. However, if death occurred on or before October 
21, 1942, a return is required if any part of the gross estate regardless of 
value is situated in the United States. The estate of a nonresident 
citizen who died prior to May 11, 1934, also is subject to the latter 
requirement. 

The estate tax return for the estate of an individual who died on or 
after August 31, 1935, is due 15 months after the date of death. How- 
ever, an extension of time for filing may be granted by the Commissioner 
of Internal Revenue. 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 89.1 percent of 
the returns for estates of citizens and resident aliens filed during 1945 
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 tabulated 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 of $60,000 
at date of death; and a return is no longer required for the estate of a 
nonresident alien unless the gross estate situated in the United States 
exceeds a value of $2,000 at date of death. 

(6) The exclusion from gross estate of $40,000 for life insurance re- 
ceivable by beneficiaries other than the estate is no longer allowed. 

(c) The specific exemption allowable in determining the net estate for 
t he 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 (l('(luctil)le h-oui the gross estate of a nonresident alien for purposes of 
both l)asic tax and additional tax. 

(d) There is includible in the gross estate the entire connnunity 
property held by the decedent and surviving spouse except such part 
thereof as may be shown to have been received as compensation for 



STATISTICS OF INCOME FOR 1944, PART 1 295 

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 Hens, and support 
of dependents, exceed the value of property subject to claims and includ- 
ible 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 prop- 
erty, and the value, in whole or in part, of some property included in 
the gross estate (including the property previously 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 hefo7-e 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. 

Only minor changes in the estate tax provisions were made by the 
Current Tax Payment Act of 1943 and by the Revenue Act of 1943, 
none of which affect the above provisions. 

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 1945 regardless of 
the date on which the individual died or the revenue act under which 
the estate is taxed, excluding returns which show a total gross estate 
value below the statutory amount for which a return is required to be 
filed under the specific revenue act in effect at time of death. Of the 
15,898 returns filed during 1945 for the estates of citizens and resident 
aliens, 15,644 show date of death on or after October 22, 1942, and are 
filed under provisions of the 1942 act; 94 show date of death in the 
period, September 21, 1941, through October 21, 1942, and are filed 
under provisions of the 1941 act; and the remaining 160 returns are filed 
under earher acts — 58 being filed under the 1940 act, 82 under the 1935 
act, 7 under the 1934 act, 5 under the 1932 act, 7 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 652 returns 
filed during 1945 for estates of nonresident aliens, other than to ascer- 
tain 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. 



296 STATISTICS OF INCOME FOR 1944, PART 1 

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 
1945 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 collected subsequent 
to the year in which the return is filed. Furthermore, collections include 
delinquent taxes, interest, and penalties, none of which are tabulated in 
this report. 

BASIC ITEMS 

Gross estate consists of real estate, tangible- personal property, and 
intangible personal property. Under each category there is tabulated 
the value of jointly owned property, property transferred during the 
decedent's life, property subject to and/or transferred under powers of 
appointment, property previously taxed, and all 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 decedent's gross estate. But it is not the intent of 
the statute that there should be included a greater part thereof than is 
represented by an outlay of funds, which, in the first instance, were the 
decedent's own, or more than a fractional part equal to that of each of 
the other joint owners if none of them have parted with any consideration 
in its acquirement. Whether the entire jointly owned property, or only 
a part, or none of it, enters into the makeup of gross estate depends on 
the actual circumstances of acquisition and of ownership. 

Property transferred during the decedent's life by means other than 
a bona fide sale for adequate and full consideration in money or money's 
worth is subject to estate tax if the transfer is one of several types which 
include transfers in contemplation of death; transfers conditioned upon 
the decedent's death; transfers under which the decedent reserved or 
retained the use or possession of the property or income therefrom; 
transfers under which the decedent retained the right to designate who 
shall possess or enjoy the property or income therefrom; and transfers 
under which the enjoyment of the 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 includil)le in gross estate, if the decedent had the power of appoint- 
ment at time of death, or if he exercised or released the power during 
his lifetime in contemplation of death, by a disposition intended to take 
effect at or after death, or ])y a disposition under which he retained 
possession or enjoyment of the property, or the right to the income there- 
from, or under which he retained the light to designate the persons who 
shall poss(^ss or enjoy the property or the income therefrom. However, 
if the decedent died prior to ()ctol)er 22, 1942, there is included only the 
property passing under a general power of appointment 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 piior to the death 



STATISTICS OF INCOME FOR 1944, PART 1 297 

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 for tax purposes, at the election 
of the executor, either as of the date of death or as of the date 1 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 dis- 
tributed, sold, exchanged, or otherwise disposed of within the year follow- 
ing death, must be valued as of the date of disposition. For estates of 
individuals who died prior to August 31, 1935, the value of the gross 
estate must be determined as of the date of death. 

Only the amount of taxable life insurance is included in the tabulated 
amount of gross estate. The gross amount of hfe 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 computing 
the net estate for additional tax in the case of a citizen or a 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; $50,000 if 
death occurred in the period May 11, 1934, through August 30, 1935; 
and $50,000 in case of a resident citizen of a resident alien who died in 
the period June 6, 1932, through May 10, 1934. 

Also, there is a specific exemption of $100,000 allowable as a deduction 
in computing the net estate for basic tax, in the case of a citizen or a 
resident alien who died on or after May 11, 1934. Previous to this date, 
no exemption for basic tax purposes is allowable in the case of a non- 
resident citizen. Specific exemption of $100,000 is allowable in com- 
puting the net estate of a resident citizen or a resident ahen who died 
in the period February 26, 1926, through May 10, 1934; and $50,000 if 
death occurred prior to February 26, 1926. 

A specific exemption of $2,000 is authorized for the estates of non- 
resident 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. 

For estates subject to both basic and additional taxes, that is, estates 
of individuals who died since June 5, 1932, the specific exemption tabu- 
lated is only that allowable for purposes of the additional tax. 

Property previously taxed, net deduction, is the deduction, subject to cer- 
tain 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 death, or property received by gifts, bequest, 
or inheritance from any person who died within 5 years prior to his death, 
or property acquired in exchange for property so received. The prop- 
erty respecting which the deduction is sought must have formed a part 
of the prior decedent's gross estate situated in the United States, or have 
been included in the total amount of the donor's gifts made within 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 deterniining 
the value of the net estate of the prior decedent. This deduction is 



298 STATISTICS OF INCOME FOR 1944, PART 1 

limited to the value of such property as finally determined in the case 
of the prior decedent or donor, or as it is valued in the gross estate of 
the present decedent, whichever is lower, and is further reduced by a 
proportionate reduction which is equal to that proportion of total deduc- 
tions except property previously taxed, which the value of property 
previously taxed bears to gross estate. However, in the case of an 
individual who died on or after October 22, 1942, if the property pre- 
viously taxed includible in the gross estate is not wholly subject to general 
claims, the computation of the net deduction gives consideration to the 
fact that certain claims are enforceable first, or solely, against specified 
property, and that the value, in whole or in part, of some property 
included in the gross estate (including property previously taxed), is 
exempt from claims of creditors. This is accomplished by two reduc- 
tions in the amount otherwise deductible: First, before applying the 
proportionate reduction, 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 the 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 Hens, 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 pro- 
vision 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. In 
the case of citizens and residents, 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 excluding the tabulated specific exemption. 

Net estate for basic tax is the excess of gross estate over the allowable 
deductions including the specific exemption of $100,000 allowable to 
resident citizens and resident aliens and to nonresident citizens after 
May 10, 1934. Net estate for basic tax applies to the estates of indi- 
viduals who died subsequent to 5 p. m., June 6, 1932. The tabulated 
amount of net estate for basic tax also includes the net estate subject 
to tax for returns filed under the 1926 or prior acts. 

Net estate for additional tax applies only to the estates of individuals 
who died subsequent to 5 p. m., June 6, 1932. It is the excess of gross 



STATISTICS OF INCOME FOR 1944, PART 1 299 

estate over the allowable deductions including the specific exemption 
allowable to citizens and resident ahens for the computation of addi- 
tional tax; that is, $60,000 under the 1942 act; $40,000 under the 1941 

1940, and 1935 acts; $50,000 under the 1934 act; and for resident citizens 
and resident aliens, $50,000 under the 1932 act. 

Basic tax is imposed on the net estate for basic tax at tax rates which 
have been in effect since February 26, 1926. For the purpose of the 
basic tax, a specific exemption of $100,000 is allowable for estates of 
resident citizens and resident ahens, and of nonresident citizens if death 
occurred on or after May 11, 1934; and $2,000 is allowable to non- 
resident ahens if death occurred on or after October 22, 1942. The tax 
liabihty for estates subject to the 1926 or prior acts is tabulated with 
the basic tax. 

Additional tax is imposed on the estates of individuals who died subse- 
quent to 5 p. m., June 6, 1932. The additional tax is the excess of a 
tentative tax, computed on the net estate for additional tax at the 
tentative tax rates in effect at date of death, over the basic tax. The 
specific exemption allowable to citizens and resident aliens 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 act; and for 
resident citizens and resident aliens, $50,000 under the 1932 act. In the 
case of nonresident ahens, 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 gift taxes paid, while only a credit for gift tax paid is 
allowable against the additional tax. The credit deductible from the 
basic tax for estate, inheritance, legacy or succession taxes paid to the 
States, Territories, District of Columbia, or (after June 29, 1939) a 
possession of the United States, is Umited under the 1942 act to 80 
percent of the basic tax before deducting the credits for gift taxes, 
whereas, under prior acts, the inheritance tax credit is limited to 80 
percent of the basic tax after deducting the credit for gift taxes. The 
credits for gift taxes deductible from the basic tax are (1) the entire gift 
tax paid under the 1924 act on property includible in the gross estate 
and (2) that portion of the gift tax paid under the 1932 act which does 
not exceed the proportion of the basic tax, reduced under the 1942 act 
but not under prior acts by the credits for the 1924 gift tax and for the 
State inheritance tax, that the value of the included gift bears to gross 
estate. 

Only one credit, that for the gift tax paid under the Revenue Act of 
1932, is authorized against the additional tax. Such credit cannot 
exceed the proportion of the additional tax that the value of the included 
gift bears to gross estate nor can it exceed the balance of the gift tax not 
already credited in connection with the basic tax. 

Defense tax is appHcable only to estates of individuals who died within 
the period June 26, 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 liabihty as tabulated in this report is the sum of net basic 
tax, net additional tax, and the defense tax when applicable. 



300 STATISTICS OF INCOME FOR 1944, 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 as 
taxable or nontaxable, by applicable revenue acts, by States and Terri- 
tories, by age of decedent, by gross estate classes, and 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 
and alien residents residing in the United States and, subsequent to May 
10, 1934, citizens residing abroad at date of death are taxed under pro- 
visions differing from those governing 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 Rev- 
enue 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 
based on the sum of the net estate and the specific exemption, the net 
estate for additional tax being used when the estate is subject to both 
basic and additional taxes. 

Gross estate classes. — This classification is applied only to returns filed 
under the 1935 and subsequent acts, and is based on the value of total 
gross estate for the returns filed under the 1942 act and on total gross 
estate plus the amount of tax-exempt life insurance (receivable by bene- 
ficiaries 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. 

Age of decedent. — The age of a decedent is determined from the dates 
of birth and death which are required data in the general information 
schedule of the estate tax return. 

States and Territories. — This classification provides for the distribution 
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 
that for Alaska and the District of Columbia, the segregation of which 
is determined by the residence of the individual at time of death. Col- 
lection districts, or groups of such districts, are coextensive with the 
States and Territories, except that Alaska comprises a part of the col- 
lection district of Washington State and the District of Columbia is a 
part of the collection district of Maryland. 

NONRESIDENT ALIENS 

Data tabulated from the 652 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 historical 
summary. Data for nonresident alien returns arc not classified for the 



STATISTICS OF INCOME FOR 1944, PART 1 301 

applicable revenue acts, nor for size of gross or net estate. However, it 
was ascertained that 28 returns show over $100,000 gross estate and 23 
show over $100,000 net estate, as compared with 15 and 13 returns, 
respectively, filed in the previous year. 

The 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 certifi- 
cates of indebtedness issued prior to March 1, 1941. The 1942 act pro- 
vides a specific exemption of $2,000 in computing the net estate of a 
nonresident alien who died on or after October 22, 1942; under previous 
acts none is allowed. 

TABULATED DATA 

Estate tax tables 1 through 6 present data for estates of citizens and 
resident aliens. Data for estates of nonresident aliens are shown in 
aggregate in table 7, which is a historical summarj^ for all estate tax 
returns filed from September 9, 1916 through 1945. 

Data for estates of citizens and resident aliens are tabulated in table 1, 
by applicable acts and by taxable and nontaxable returns; in table 5, by 
age of the decedent and by size of net estate; and in table 6, by States 
and Territories. Data in tables 2 and 3 for taxable returns, and data in 
table 4, for nontaxable returns, are limited to the returns filed for estates 
of citizens and resident aliens who died on or after August 31, 1935. 

In addition to the data for estate tax returns tabulated in this volume, 
data were prepared, by means of two special studies, on the amount and 
characteristics of property transferred during life and at death, by the 
citizens and resident aliens whose estates are included herein. To ac- 
complish this, data on the estate tax returns were associated with data 
for inter vivos gifts reported on the gift tax returns filed during the life of 
the individual. Significant features of these studies are contained in a 
mimeograph identified as "Characteristics of Property Transferred Dur- 
ing Life and at Death as Revealed by Special Analyses of 1945 Estate 
Tax Returns and Prior Gift Tax Returns," which may be obtained with- 
out cost from the Director, Tax Advisory Staff of the Secretary, Office 
of the Secretary, Treasury Department, Washington 25, D. C. 



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 acts. 

2. Taxable returns filed under the 1935 and subsequent 

acts — by net estate before specific exemption 
classes. 

3. Taxable returns filed under the 1935 and subsequent 

acts — by gross estate classes. 

4. Nontaxable returns filed under the 1935 and sub- 

sequent acts — by gross estate classes. 

5. Taxable and nontaxable returns — by net estate be- 

fore specific exemption classes and by age of 
decedent. 

Distribution of returns for estates of citizens and resident 
aliens, by States and Territories: 

6. 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, net estate for basic tax, basic tax, and tax 
credits. 

Historical data for estates of citizens and aliens, 1916-1945: 

7. Number of returns, gross estate, net estate, and tax. 



303 



304 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 1 —Estate tax returns filed during 1945 for estates of citizens and resident aliens, 

items of gross estate, aeauc 

[Money figures in 



All acts 



Number of returns. 
Gross estate, total. 



Real estate,' total 



Real estate not included in items 5-8 
Jointly owned-.. 

Transfers during decedent's life 
Powers of appointment 
Previously taxed . . . 



Cash' 

Mortgages and notes 

Taxable insurance (64 less 65) 

Interest in unincorporated business '. 

Other intangibles • 



28 Total deductions. 



Disallowed deductions " - 

AUowable deductions (28 less 40) 



For footnotes, see p. 333. 




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,' total 

Wholly tax-exempt 

Partially tax-exempt 

Taxable 

State and municipal bonds. 

Other bonds 

Corporate stock 



Funeral and administration expenses. 

Debts and mortgages ... ... 

Net losses during admlnbtration 

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 
Specific exemption* 



STATISTICS OF INCOME FOR 1944, PART 1 



305 



hy taxable and nontaxable returns under the applicable revenue acts: Number of returns, 
tions, net estate, and tax 



thousands of dollars] 



Applicable revenue acts 




Internal Revenue Code as amended by— 


Act of 1932 as 
amended by 1935 
act; ' the 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 individuals 

who died on or after 

Oct. 22, 1942) 


1941 act (effective for 
estates of individuals 

who died in period Sept. 

21. 1941. through Oct. 
21, 1942) 


1940 act (effective for 

estates of individuals 

who died in period 

June 26. 1940. through 

Sept. 20. 1941) 




Taxable 


Nontaxable 


Taxable 


Nontaxable 


Taxable 


Non- 
taxable 


Taxable 


Non- 
taxable 


Taxable 


Non- 
taxable 




13,698 


1,946 


69 


25 


45 


13 


48 


34 


9 


11 


1 


3,228,676 


184,583 


7.559 


1,441 


4,017 


835 


4,352 


2,091 


1.020 


2,327 


2 


459,266 


53,705 


1,792 


565 


1,867 


425 


1.532 


1,214 


140 


1.066 


3 


375,033 

53.334 

15,821 

617 

14,461 


45,172 

5,498 

1,603 

13 

1,418 


1.312 
225 
139 


520 
32 
13 


1,631 

234 

3 


367 
36 
22 


1.085 
362 
85 


1,120 
79 


115 
25 


1.026 
40 


4 
5 








7 


115 










15 






g 
















37,481 


2,856 


111 


20 


32 


6 


.32 


13 


3 


9 


9 


35,866 

478 

338 

3 

795 


2,771 
31 
14 


109 
2 


19 

1 


27 
5 


6 


32 


13 


3 


9 


10 
11 












!■> 


















n 


41 


(17) 
















14 


















2,731,929 


128,023 


5.656 


856 


2,118 


405 


2.788 


865 


876 


1.252 


15 


275,010 

25,088 

77,219 

172,703 

191,532 

130,009 

1,307,684 

304,491 

114,144 

221,369 

101,155 

86,535 


13.847 
313 
4,985 
8,549 
3,723 
6,514 

43,741 

23,435 
7,856 

14,969 
8.156 
5.783 


198 
7 

58 
133 

36 
186 
2,786 
945 
278 
246 
558 
423 


10 


36 




100 
2 

98 


5 

1 
5 


16 
3 
13 


23 
23' 


16 

17 




31 
5 

2 
54 
961 
365 
238 
176 
91 
194 




18 


10 


1ft 


29 
55 
164 
65 
4 
23 
21 
44 


64 

136 

1.232 

471 

263 

74 
208 
240 


1 
36 
250 
210 
150 
84 
47 
81 


4 

18 

329 

46 

183 

6 

85 

188 


(17) 

19 
898 

23 
106 
137 

27 

18 


?0 


32 
255 
143 
114 
129 

46 
128 


21 
22 
23 
24 
25 
26 
27 


1,335,694 


215,479 


4.928 


1.732 


2,720 


1,047 


2,462 


2.821 


686 


3,090 


28 


136,043 

163,106 

177 

14,534 

145,687 

15,527 
20,072 
11,441 
98.648 
54,268 
821,880 


10,321 

41,132 

81 

1.048 

45.237 

3.108 

6,643 

5,464 

30,022 

900 

116,760 


546 
790 


100 
543 


197 
718 


50 
475 


200 

326 

(") 

3 

12 


159 
1.214 


40 
92 


104 
2,159 


29 
30 
31 


146 
580 

469 

32 

5 

75 

105 

2,760 


10 
79 


3 
3 


2 


16 

72 

53 


5" 


2 
26 


32 
33 

34 


1 
46 
32 


1 

1 
2 










35 




7 
6 


7 
12 


5 


26 


36 
37 






38 


1.000 


1,800 


520 


1.920 


1,360 


550 


800 


39 


1,026 
1,334,668 


2,770 
212,709 


















40 


4,928 


1,732 


2,720 


1.047 


2.462 


2,821 686 1 3,090 


41 



306 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 1. — Estate tax returns filed durmg 1945 for estates of citizens and resident aliens, 

items of gross estate, deductions, 

[Money figures in 



65 



Net estate: 

Before specific exemption " (2 less 41 plus 39) -. 

For basic tax " 

For additional tax 

Basic tax " before tax credits. 

Tax credit for Federal gift taxes 

Tax credit for inheritance, etc., taxes •♦ 

Net basic tax (45 less 46 and 47) 

Additional tax before tax credit 

Tax credit for Federal gift taxes... 

Net additional tax (49 less 50) 

Defense tax ^^ 

Total tax liability (48 plus 51 and 52) 

Information items: 

Intangible personal property, total (item 15).. 

Intangible personal property not included in items 60-63 

Stocks and bonds 

Cash* 

Mortgages and notes 

Taxable insurance (64 less 65) 

Other intangibles • 

Jointly owned 

Transfers during decedent's life 

Powers of appointment 

Previously taxed 

Gross insurance 

Tax-exempt insurance ".. 



All acts 



Total 



2,819,387 
1,507,312 
1,900,046 



1,783,890 

276,452 

109,837 

237,212 

171,383 

93,120 

110,448 

11,361 

81,064 



238,201 



Taxable 



2.729,069 
1,507,312 
1,900,046 



81,923 

51 

64,517 

17,355 


81,923 

51 

64,517 

17,355 


614,200 

511 

513,689 


514,200 

511 

513,689 


8 


8 


531,052 


531,052 


2,874,768 


2,743,368 



1,719,821 
255,936 
102,216 
221,871 
158,375 
88,679 
107,585 
11,095 
77,790 



222,542 
671 



Nontaxable 



90,317 



131,400 



64,069 
20,516 

7,621 
15,341 
13,009 

4,441 

2,863 
266 

3,274 



15,658 
317 



For footnotes, see p. 333. 



STATISTICS OF INCOME FOR 1944, PART 1 



307 



by taxable and nontaxable returns under the applicable revenue acts: Number of returns 
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 f effective for 

estates of individuals 

who died on or after 

Oct. 22, 1942) 


1941 act (effective for 

estates of indviduals 

who died in period Sept. 

21, 1941, through Oct. 

21, 1942) 


1940 act (effective for 

estates of individuals 

who died in period 

June 26, 1940, through 

Sept. 20, 1941) 




Taxable 


Nontaxable 


Taxable 


Nontaxable 


Taxable 


Non- 
taxable 


Taxable 


Non- 
taxable 


Taxable 


Non- 
taxable 




2,715,888 
1,505,292 
1,894,008 


88,634 


5,392 

897 

2,632 


708 


3,097 

278 

1,297 


308 


3,810 

712 

1,890 


630 


883 
132 
220 


37 


42 
48 






44 










81,879 

51 

64,483 

17,345 




22 




4 




17 


1 




45 






46 




17 
5 




3 
1 




13 

3 


1 




47 






48 








513,496 

511 

512,984 




446 




89 




164 


6 




49 






50 




446 




89 




164 


6 




51 
















8 












52 






















530,330 




451 




98 




167 




7 




53 










2,731,929 


128,023 


5,656 


856 


2,118 


405 


2,788 


865 


876 


1.252 


54 


1,714,718 

254,578 

101,362 

221,369 

156,656 

87,942 

106,764 

10,955 

77,585 


62,348 
20,128 

7,263 
14,969 
12,640 

4,381 

2,782 
266 

3,246 


2,835 
639 
266 
246 
891 
423 
132 
19 
205 


255 
118 
98 
129 
156 
43 
57 


869 
259 
201 
176 
245 
143 
225 


248 
65 
4 

23 
39 


1,037 
426 
237 
74 
423 
119 
350 
121 


279 
181 
150 
84 
129 
17 
25 


361 
33 

150 
6 

160 
53 

113 


940 
23 
106 
137 
45 


55 
56 
57 
58 
59 
60 
61 
62 






26 


2 






63 












221,369 


14,969 


570 

324 


239 
110 


372 
195 


96 
73 


212 
138 


211 
127 


20 
14 


144 

7 


64 
65 













STATISTICS OF INCOME FOR 1944, PART 1 






i-< C^ CO 



■* iC CO t^ <* 



O^C^ w^ 



cDt*OOOiO^HC?CO'*iO«OI> 



t>- CO -H '<*' c^ 
OM "3 CO 



00«^ ^ 



O O »Ci (^ o 

■«^ CO Oi CC '— I 



(O co^ *-< 



(£1 ■<*< 00 ^ c^ 
-^ C^ CO IM 



— OCC ^H ^H 

iC CD CO 1^ 
O OO (M (N 



CO CO 1-* c^ -^ti 
OO^H ^ Tt< (N 



O »0 CO t^ !>• 

CD *0 -^ 1-H t^ 
O T-f O cOiC 



r^ lO r-< r-H 



<-lO»0 CO 



Oi-(C0iCO'*00i0iCC^01t* 
iOCO*O^OOiOtD»OOSCOiOOS 
-*J<00t^O0r^'*«-Ht^t>-r-t0OCO 



OOOOt^COCOOC^OiCOOi 
»-> »-l CO CO ^^ cs *-• 



CQ Tf iOCO 



-II 



■^ T*« OOCO CO 
COOOCO Oi 



COOi'^^HO'-^iOCDCOOOtMiO 

Oicoowttoc^cor^cococot^ 

t>-W3CMOcOI>-COI>-COCOCDCO 



CO-^iOCOCOO^HW3C^t 
1-H ^OCOi-IM'-H 



C^b-.COOSO'-tOOOb-C^JCOCO 

,— IOO0500051— lOsiOCOOi-t 
(NCDiOOW300C^t*OiiOt^ 



Tf O CO »OCC CD'^ O CDOO <M 
CO ^ C^ r-^ CO ^ C^ ■* <-« i-H 



JiCOS00Oib*O5t>-OiCOI-* 



D CO O C30 Ol 1^ CD CO C 



• Tf t-^ t^O (M 



00 u^ CO CO oo o -^ (M t^ w r^ 

1-1 i-H t^CO'-H (N ^ 



Ot^00'^C0C005Oi'-H05O:iC 
iOOOCOOiC^CD-«J<(NCOl~*CO 
OOCOCDOlOit^-^COOOf-Hi-it* 



COCD*-iO«— iCDCOTt<COGO 



tM ^ 



00*0 00 W5 00 CO 
if3 00 ^H OO *C 05 »0 



i-HC^-^iCC^OlC^t^iCCOOSO 

lO (M C^ ^ CO iC *0 OO CO CO 

coco i-H c^ ^^ 



•^i^t^.-H-^^iO'^c^coiCi-Heo 

^01O'^C0Q0C0t^C^CD»-iOi 
COO-^OOCDCOCDC^CiOOOCO 



t'-(Mr^t^0iC0»-«O<^(NO00 



, rt ^ CO CO ^ O) '-^ 



.9 



a 




' 9 9 S 

■g.9 i I s 






o. r i-^ 



^ 



§•1 :^ 



E g 5 S 

oj O |2 O-g 



:-2 »• 



•s 2 s-3 i-a .15 ,-a s.as 



rl r4 CO -^lOOt^OO 



r-> •-< ^ t-l f-l rl •-■ rH t-< 11 ?« C) C^ C4 C^ C^ 



CIC4 C4 C4C 



STATISTICS OF INCOME FOR 1944, PART 1 



309 



»-^ C^ ffO -* iC CD h* 00 05 O —I 
ccwcc cc ec CO CO C*3 CC Th -^ 



CO -^ W5 (D l^ OO Oi O --H 






• »o *0 W5 iC 



lo »o to lo lO CO CO ^ CO coco 



C0-i**0 -- CO CO t^ -*t^ o 
1-lt^CO ^ C^ 00 •»*< -— I CO 



i-lW i-H C^l 00 COOO 



h*eoTpcioooc^o»o 

COCSb^COt^-^O'— 'O 
COt^t^i— ■OOiO'^tM'— < 

OiiOt-^OiOOiOSi— lOO 
CD M *i^ Ol O) 



T-<C«i-. OOOCOOOiOfM 

uoeo b- (N 1-. ,-H 1— I M 



CO CO b* OO r-- CO t-^ CO lO CD 00 
TjH O '^ CO lO CO ^ iO T}^ ' -- - 
Ot^OC0C000Q0l>-O 
t-- -^ O »C t- 1— < itD 

(M C^ ^ <M T-l-H 



4 1-H lO 1-* Ci C^ CO CO O 

3COW5 COtCCXCDCOCO 

00 CD CM O b- *0 iC »— I 

C^l CD CO i-H ^ t'- CO 



CO oo cs 

o"cDi>r 

r- COOO 

CO --I 



Tt<C<l(M 00«-H»-iCMOO 

■<*<OCO CD '^ OO '**« TP CO 

coo CD CD OS r- CD OO 



O UO 



OOi—iC^.— iiocsii— lOi 
-cpC-)OCDO"^t-CD.— < 
.— ICD005000COCOOO 
CDOOOCDCDO'-'CM.-i 

CO Tt^ ^ TJ« CM CM ^ r-* 



OOCMOiOiiOcOO-— 'b- 
GCCOCOCOOOOCOOi-^ 
t^CMOt^CMOOCMOO 



iM ^ C^l .-. * 



O iC r^ CO Oi -^ CM o o 

■*J< CO CO -^OOC^'-Ht^O 
.— « 1-H CM >0 .-1 CM CO O 



TtiC0 05 0i'**<COC^lCOCO 
CDCM»— tCOCDOCOiQcO 



CD Tf "^ TtH O Oi CD CO 
Ol CO -— ■ CO C'l ^1 T-i 



'^f i-H ^ CM 00 O 






CO 'tj" CO-H 



r-< l>- lO CO C<1 CO CO 



3 CO CM 
H CD CM 
1** CD 



iC '<*< COO COO 



C<1 .-" CD -^ .. . 

CM lO >— " lO I Oi -— ' 00 



»0 O '-' 00 ■^ 00 



i -rfi ^H CM »-« OS lO CM 






^ CM rt ^ 



O. COCC»OTt<CDCMiOO 
»OOCDCO»-«C^t^OiOS 
'^OSOOOCMCO-^Ot- 

Oi»CC'l.-«OOoOt^»-tt-^ 
'-H»OOCMiOOOOf->t^ 
t>-CMT-< CM ^^ .-I 



'o-^ 



jcn 



v.'t 



*c ^ .^ 3 n o s 



a g < 



M 



.^'a^'ra J^rtS 



a t* fl T3 
-II 






3 «-S 



•" si 

~o ^ — ' 

a ■- ^ 

a ~-^ o 

— "a ° 
"So- 

3 ■" S 

"a ^ o 

^ p C5 O 






^e 



o ca 



;• QJ 03 - 

SCQfeC 



2 Id 






« Ir — • "T, jC "t =* 

■"3 5 .£ 3 i* « 



SH 



g5 



CO ^ 

3 «• 

.s ** 
i ? 

2S 
OH 



CC CO CC CC CO CO M C*3 CO -«r Tf 



I CO ■<*< USCOt^OO Oi o ^ 






Tf* lO to *C 



IO«Ot^OOOiO^^(NCO 



ss 



310 



STATISTICS OF INCOME FOR 1944, PART 1 



■ lO CO r* 00 



O-— 'CSCO-^ »0 tOI>-OOOiO'— ^CO^»C<©t-- CO 
,— I ^^ ,-, ri i-» ^ ,-H ,-. ^ ^H C^ C^a <M CVJ (M (M iM Cv| (M 



oiot^c<iio^cor^-^OiOco 

Ot^O^CO'-'CDO^-CSOOOO 



■^ ^^ t^ .-( 






»ra— tc^jec<©asoeooccoioo 

C;OOsO00CDOC<)iC(M»0'— t 



.— 1 CO <N -M r^ CO 



I - 



-H'rf'^COiOC<|Tt*00'^CVIO'^ 



t^ — I t^ 00 ' 



) "^ CC t^ 00 ^ CD 






^lor^oocoooooscoMiM 

CCOiOcO-^OcOOt-^O-OCD 



^- 



1— 'iOCOCC^'OOCDiC-^OOM 

u^COCCOOt^OO»OOi'<*<0010 



cqiCtQTt-oC:CC'3'rf<iMco 



W3 CD 

coco 



-^ CD coos ■^ 

OS OO ^H CO O 
o: CO ■^ I-* T-H 



b*C0(MC^'*t~-OC0C^C0^05 

»000'-'CO»C^H(Mi-(00'^cOCO 
Cl-Tj-OiOOOOOOOlMC^lCOCOCD 

O (MCOiOCDOiOCOtOCOfM 



I- 



Tt-^Ht^»OfOCOOO'-*'*OO^HO 
OiiOCDt^^H05^^01»0^--^t~* 
t^-CDt^-CO'MCO'^CO-rfOO'^'— " 

C-J COOOu^t^COlMiOOO-^CO 



CO o 
CO CO 
CD CO 



CO I CD Ol C-l 
CO I lO CD >— < 



) O "D CD CO 



OOtM-— iCOOCOt^fMOOOCOCO 
CDCOOCOOCSi-H-rfT-HOClCO 
OSCM— *cOCvlC^OC^lC^---«— "CD 

cD>— tiooo;.— icooot>-'*»oio 



3 2 ^ SX- 

*- aT -e 2?-- 



-2 -- 



i-S! 



M.St3 

.gas 

n M 3 

So*' 



4^ o i2 o " 



H>.?Hf2li: 



as 

is 



^ o -s g -o g 2 

^ ^CJ t- •^- a ^ 35 






=0 o 

O 1) o t., 

agog 
T3 c«.93 

S 2 ^ ^ 

S.S.S 5 



- S^ [^ H fc- o "* ^2 S ^ 






•3 « 



PxQ 



^^ CI CO 



• uotot^oo O) 0"-io»e0"ii< 



or-oooior^oco^^iotor-* oo oio 



^Ht-4i-h<-Ii-i .-I ^^»-lt-tC^C^(MMC^C>lCIC-| C^ 



STATISTICS OF INCOME FOR 1944, PART 1 



311 



»-» C^ CO ■^ tC ^ t^ CO OS O '-H 

CO CO cc cocoeocceoco -^ ■* 






; o r- 00 OS o -^ 



ITS «0 h- QO Oi O »-• W CO -^ » 
m m iC to ^ V CO O ^ CO C 



„,0 O'^OSOSC^O 

I o; iC oo "^ O '— ' »C 00 

' C^ 00 OO CO •-< lO iC t^ 

r^" i-Tcs CO -^ CO 



-* O M< 

CO — ' 00 
OOOCM 

CO tJ< Oi 



r CO oi 

CO o 



OOOO^Olt^C^C^QOCs 

f-Hcoi— iooor>-aicoc-i 

■^Oi-^C^lCOiOt-'XJiO 
t- O CO "^ CD lO *-< 



CO ^ «o coos 



CO ■^ CO M CD «— I C 






CO r* c^ CO '-< 1-" CO 

CO 05 lO C^ O CD .— 
O CO 00 CD 00 lO CO 



'^P CO -M -M 



iPO»C O OS U5 i— « OS o 
I ^1 O «-H CO OS CO oo o 



CO ,-1 IC CO iO 



»o « »o 

^ CO -H 

CO CD OS 



OS l-H 



^H CO 



t^COCCM-^iOO^CO 
OCO'^OOOOCOb-OSCO 
t— iOiO'-«t--"^cOOO"^ 



3 CD uoc^cD-^i-tO 
3 OO -^ tCi -^ '^ CO OO 



CD (M '«*' CO »0 <M IM 

O CO ^^ CO OS ^H Ir^ 



r* »o c-) cq CO 



tCO<N OO t-- 00 00 CD O 
iOS<M Cvi ^- ^ OS -H o 






T-. -- CO l>- 



i— iOSOSO»OCO^Ht^^ 
COf^-CDOiOOOSC^Jx 



t*CDCl'«J«"^i-«CO'— CO 



,hOS-^ ^-<*«OCOOSO 
C^ CD OS O CD r^ uo o -^ 

coo CO CO C^ 00 00 c^ 



lOCOOC^ Oco- 



t~^osr^cococ^osost>- 

O'^OM<t-»0cDC'li0 

■^ros^coocsoooo 

COOOCOiOCDi— iiO^H^H 



cocor^ 00--HCOCOOOO 

t— 00 CD CO -^ 1— » «-< 00 

CD 00 i-i -^ .— . 1— . 00 C^ 



r- t^ OS 

-^ 00 ^ 
00 Os'-N 



^^ CD 



CDtPOOOOOOOSOOOO 
OSCO^t^'-'OOCO'^OS 
COOOOOOO-— "O'— 'COOS 

ooo-^oor^co'-o CO 



d»CC^ c^osoocot^o 

coco O OS 00 -^ C<) o 



CflCOt^OCCSC^CDTffM 

t^COCOOCOCD<MiOt^ 

1— icor--— 'CDooxcO'^ 

OSiCCO-^OOCOCD«-<"*t« 



2 1::-^" 



3 » C..03 i 
3 3-a 

55cSO 



■ CIS c 

M 3 O 

^11 fi 



Pi CO 






^ 3 

s 1 






olS 



i-5 -S.9 






M So. ^ o S ° S5 -^ «; OT = 
■^ g "■ '=«5? o 2 H 2 — "m •- 



H 2 a .-^ 



2 53 



s f 



0<; Z 



--<C^CO ■-* 10 CO t>- 00 OS o ^^ 



CO CO CC CC CO CO 






Ol CO ^ IC CD t— 00 OS O -^ ^ 



•^m^n u3 



u5cDi^ooos02<y fS 3CS 

to O U3 U? O ^ CO CO O CO CO 



312 



STATISTICS OF INCOME FOR 1944, PART 1 



^iT O to b* 00 o> O -^ C 



COt^DOOiO^C^CO'^iflCOt 



S o> 



C 



^N^^^p^^ ^ •^^^^^^C^C^C^C^C^C^C4C4 M M 



g »9 

CO 3 <* 



00 



O .7^ o 



U I 



1-H 00 OCJ CO 

lO Oi cc 1-H 00 






oor-cc^j-cooiOMOcoobco 



u^ ^ '-"t* -- 





SI i i ; 







0>.'0i ooe^o^oot^-ooccoOtN 

t* O 00 00 CO Tt< t^ »0 -H t-* CO 

05 I— < i-t CO Oi '-< •-' ■^ .-H -H 



w3aioooocM-<**'<f^c^ooiao 

CDI>-iMiO»-'COCOCDcOCOCOt-i 
O 00 CM OS *0 Tf C^ -^f 1-H C^ CO 



lOCOOOiOU^'— iOO»— iioCOOOkO 
C^CO*^COrf»C'— lOOOCO^O 
O CO *0 T— (M CO CO (M 'tj* •<»< t^ 



OG5'^t^-^iOCC»OOt^UDO 
Oit^CD-^'— "1— It— OTt<C^O;t~^ 
00 (M 10 (M Tf 00 *C O C^ "<*« U^ 



,— ( .— . TT ic rr •-« •-• 



-HO(N0iO-<J<C005CQC000O 

w-iT*<eococK)Mt— lOfM-^osoo 

CO 1-H i-H CO M CO --^ CD <-» CO 1-H 



t^t— cO'^coO'— 'Cor— ^Oi"^ 

UOC^OO-^COiOt^^-O^-^O 
C^C^"«*'iO*OCOCOTt"0^*'CO»-< 



i— I— iCOCDCOCO'— tOO'^CO'-'C^ 



IS? 



2 _c^ o £"0 — 



a 


2 










"0 


S 






1*! 






?^ 






V5 






5 .^ oj 03 3 (1, "S ^ a> 03 5 
J'o *- o >- .0 *"o f- O u, 



I M- 

55 o 



mOOO 



2^5 



0> 0-" 



n^n^i-i ^ ,^ _> ^ •x e^ C4 C4 C^ C4 IN 



CO t» 00 o 



STATISTICS OF INCOME FOR 1944, PART 1 



313 



O-^C^CO ■^iCCOt^OOOS O -H 



^^^ "Tf^^^ ^lO^O u^ to 1^ to lO to LO to ^ O CO fa QD t 



o lo r* cxio 
o c^ -^ t-* ^ 

^ .-1 C^Oi to 



W ^^ CD Ol t* O CO 

M' O OO CO -H -.*« CO 

05 t^ o ^ coc^co 



b- "iip O lO b- CD O 
<o to O CS> 00 C^ '-J^ 

CO tococscs cq 



Oi^ 1-i C 



rt< CO M O to Tt< CO 
to CO CD CO (O ^H 05 
CD "^ *-H 00 CO 



OS o »o o r- 00 

»0 t^ to O CO t^ 



10UDW3 
t* tOOS 
oot^t^ 



t— OS O CD CO 



tCO O t^ tCi C^ CO 



Oi '^ T-i C^ (M 



or>- i-Hco cooo 

«DCO *-i Ol CO CD 



CD OO t^ 



O c^ -^ CO 00 r* 1-1 
■^ CM -<** -^ CD OO CO 

CO 00 CM t^ o >-< r* 

OS to ^ COCM TJ4 



OOCO -HCO^OiCOQ 
OO 00 OOOOiOOioO 
"^ CO O CO OJ ^1 00 



"-•ooo^oocor^aioa 
r*t^csii-it-r^toc<io 

CO CO CM -^ CO CO CM 00 
CO !>. CO CO CM ^ C^ -^ 



S-H a S 2i te fl 
g-g g <0'3 g « 

o *■ fl7 3 ^ :s * 

a^-S ci..2xi.>; 



; '"O 



a s ° 

0-2 a. » 
"aj j3 "if ^^ 



C^ T-( 



5 — 

^05 



:>; E. 



^ S-S £ ^ 



•r, S a ~^^ 



■a 3 
03 -a 



r s 



^ o. 



- So. 



s.? 



S 3 I 



I^S a 



M 3- 
a o 






^2 

II 

55 






3-S 2'B-S "►, 
3« ^SZ 2 



.■?^ s=» 



, ...il^'-gau 

1 I M oj fl « 3 a,_2 

> § O 2*5 S3 m 3 

loSHO:sg ^.2 
a a fe >■ 



e^ 



0»HC^»» -^tOCDt^OOOfc 0»^ 
"O M fO CO CO CO CO CO CO CO ^ ^ 



Cq CO ^ tO CO t* 00 Ci O *-• CM CO 



Tf« to CO t>» OO Oi O i-t CM 



CO t>» OO Oi O i-t CM CO ^^ 
to to to >0 CD ^ CO CO coo 



314 



STATISTICS OF INCOME FOR 1944, PART 1 



rt C^ M 



=> «C 






<iocot^oo Ci o *-i c^ CO -^ W5 CO r* 00 OS o -H N CO -^ fc« «o t>» oo oa 
.-i^nt-H-H « -^ -- t-H « cq eq eq e« oil <M M M n n 






fes 




■^ t^ ^ CO Tt< OS -"I** 
CO 00 lO l>- t^ O <M 

CO '-' 00 CC "M C^ »0 



*-H COC^ C^ T-« 



•r^b-.CDi-H<X>00':OOOOCO 
t^Ot-HiCOCDOOOCQ 
lO O »0 i-H -H CO -^ 1-H 



GO 1— I .— ( lO 
t^ "«4< to 00 

OOi-H Ui r-H 



iOC^iMOCSOtJ*-^-^0 

»— I t>- ^ iO IC t^ '-H *— ( 



iCOO0lC000«0C0b»O5>0C0 
lO (N CO iC CO 05 CO M '^ 1-1 



C0t^'<fC^'*<Mt^OO'^01C0 
coc^b-coOiTt<cOi:OCOtCCO'^ 

<:OOOiCOCO<CC^-^<OCOM 

■^ (M f-H 1-H O (M C^ CD C^ C^ '^ 



4i a 



^ I 






I g. 









'a 



2 ^ Sb^fSn 



-3 OT -O 3 _ 

6 g g^ 2 



8-2 



.9 5 



I ... ^- o 
S <u D.J3 



Sh 



5o 



•1 M CO ^tOtOt 



o»hc<4co^ to co^-ooodO^HC^ co'^to cot 



o> o«-i«co^ 



STATISTICS OF INCOME FOR 1944, PART 1 



315 



^ CO 



C*«CO *#ueCOt^00Cl O'-* (MCCTt< iCCOt^OO '^O'-H C^ rt 



CO CO CO CO CO CO CO CO ^ ^ 



■"•*■«»< '^Efl tOl 



»OCDt^C0050»-*C^CO 



ss 



■^ OQOCOCO 
Oi O C-i lO 



ooo 

»C »d t^ 

CO »0 lO 



CO 1—1 —« CO 



l-H Ol 



T-< <M 



00 rj< Tt* O CO 

Tf t-- 1-. o «^ 



1 CO ■^ 05 00 CI 
■fCO CJ -^T-l 



1-tOO OO O OO CO ■**< o 
»00 CDCOOO^OOO 



O -rjico 

oo ot^ 

00 OiOi 

Tt<»r~co 



00 Tf O "^ t-* 
IM COCO lOO 
Csl C^ ^ (OOO 



W5 tC C^J CJ 






.a -iw ' a 

'S to^ CI ^'Tj 

« s,-s « " S: >• 

""" *-*i 3 t- o 

:,J2 3 ;s 



_ a 



■s 

lo -a 

^H 3 



"9 S'c: 



3 oj-S-^ 




«o 



V S 35 13 



2S. 



?-= -s.p 



C3^ 

■a Is 3, 
£.Pm o 

eST3 »i 









3 _S --3 



5 



Smfcii. oHH 



H .2 c ►H 



Ma, a aj a as 

.S§s5 



§5 



Q5 ^ 



Of-icin ■* lo to t- 00 o> o— < 

CC CO CO CO CO CO CO CO CO CO ■^ ^ 



U5«0t--00 Oi O ^ C^ CO 



•^ irt CO t^ 00 0> Q »-* CSI CO -^ irt 



316 



STATISTICS OF INCOME FOR 1944, PART 1 



v-t N CO ■^*O(©t>-Ci0 0> O f-H C^ CC -^ 



O t^ 00 CS O »-« C^ CO ■^ UD (O h- 00 OS 



^ t 



<M rt rt -Hrt ^ cse^c^cic^c^c^N c* e» 



o= a; 






OxJO 



M Tt< -Tt^ O OO 
*-i Tf ^ •-" c^ 

-*t« »o ■* »o 



OMOOOOO 

CO "C t^ -^ 



-^ coco IM t>» 

OS OS O CO OS 



O «5 00 t^ t^ 

(C to -^ t-H t^ 



. »0 ,-1 ^H 



Oi CO CO CO OS 



CO 00 CO OS 



OOOi«t^-^iO-*J«t^COOOO>C<» 
O50'^00'^»OOO00C^«-"»0 
t^C^OCOC05000C^t^C^<0 



lOfMiMOOOSt^-OtO^MtO 
1-1 tOC^^Mi-t 



COCOOSOSC^JWOSiOOCOOSM 
CO'-iOS^H^Ht^COOOi-HCO'— IW3 
OSCO'-<Tt<OOCOCOO'-«00-*C^ 



Tj*OS^Ht--'^COO-H00*O 



OSCOOOOOOSCOTt^t-^iCCOCOCO 
COOOSCOOOt^'-HCO-^COiOO 

CO'-<COiOt-C^(MCO»flOSf-HiO 



00 C^^iO COt^'^J'iOO'OC^ 



OacO-HU^Ot^«C^Cl(MCOOO 

»-HC^t>-c^^couoOTrcot^t^co 

t^i— iCOC^OSt^COr-iOiOOOS 
00 CI CO COOOt^CO(MiCC^ 



COOCOCOf-Hh-COOSCOOSiCCO 
C0C0CO''*<C^00'-l0SO'-HC0»0 

I^»— it^oOt^O^CO'-'iOOiO 



« ,— I C30 CO M *C C^ 

CO^ »-t 



eoc^t>-cooOTt<OQOco»o<C'"^ 
ocDookCt^osocMNoeoca 

C^ CO^-COOOClTt^OOt^COiO 



,-H CO <-H ic O CO *o C^ ^H 



lO I rt -*** oot^oor-i o; 00 



^c^oso^^t-^cocoo-^icco 

3 i-« ^H CO ^ CO coco 



■^r>«.r-«-t'<t*w5'^c^coiO'-<co 

Tt^OSO-^fOOOCOb-C^cOi— lOS 

eoo-^oococococ^Oioooco 



lOkCt-^C^J^OC^CD-^^HC^t^ 
I^C^t^t— OiCO^HO»-<MOOO 

Cs) F-l r-l t-l CO CO f-i <M ^H 



J -2 ^ 




J 5 



S3 







- ir .SI-" ^ - 

llt-llall 



rt CI CO 






STATISTICS OF INCOME FOR 1944, PART 1 



317 



it^COt^OOOS Oi-* MM^ lO^Dt^'iO OiO'-H C-l CO 



J CO ec CO cc CO ^ *^ 



"'•J''^ ■^"^'^'^ -^iOiC »0 iQ 



us ^ ^ If) ^ CO CO CO CO coco 



t^r>-acc lO -^j^ CO r^ -^ o 
»o •-* o "5 o r* c; t^ 05 o 

■^ CDOl •-"C^l'^OOOCO 



C^050iOO-^C^OU50 



lO -^ 00 CO iC o *o 



mamcc ocoooMooo 
c<iTt4co<N -*f <:o CC 00 OO CO 



»0 COi-M 



C3t^COcOCOO^HiC<-< 
Oi^^OOCOCOt^GOC^CD 
OiOOiOOOliOCOiOOi 



1 -H 00 03 000 



eocococoeo-^ooos 

C^COOOCOt^iOC^OOO 
t^'S^OSOit— CSO'-''-" 

CO <-• -^ O ^ xnrq N 

CO ^ 1-H 



t-^iO coos 

00 '^ 



CO w^ 



CO 05 »-< CO --J^ O 
.-» C^ t- OCO <M 



■^i-HiOt^OiOSOOiT-i 
OCOT-4iOt*"^CO'— «05 

CO CO W5 N t* CO CQ 1-H 



TtiCOCOi— I CO OS 05 O "O O 
O Oi Oi »-< CO CO Tf o 



•-"oosoiooooooor^ 

COCDCO^^-<*''^COO 
OOO^iOOOiFHt>.(N^ 

05*00 U3 C^ CO OO C^ IM 
COi-t ^ 



COUi^H t^ 



Cfl CO c^ -^ o 



t^CO»Oi001CO«-tTj<00 
C^OOC^OOOCOOOOCO 
lOTt<COt-*COC^ICO'-«CO 

OO t^ CO lO CO CO »-« 



^-HCOOliOC^^i-H oso 
Oi <* ■— < GO -^ ,— ( i-t 



CO C^ I-" rH 



Ci i« OS -* C^ t^ CO 
CO<MCO ^ i-H C^ 



OOOtOiM iO"*COOCOO 
■^ t>- OO 00 OSOiOCOt— CD 
Oi >-< CO OJ 03 «-i "^jN t- CO CO 



■^ CO »0 O -H 00 "* 00 



00 t~- Oi 
CM 005 

r- »r3 00 

C^ ^ rl 



«— • M< t>- 



CiCOCOiO-^CDMiOO 
iOOCDcOi-HC^t^O:CS 
''J^OiOOOCSCO-rfOt^ 
OSiOC^).-HOOOOI-^*-tl>- 
t^(M .-I (M i-H 1-t 



a §-2 &: g 
1 c3:;2-_r^-S 



£"0 



S-g-5 



§a.o|.gpSa 



lis rtols 






*3 















PHtn s 



"S " o o 



't3 t« 






--» T-1 3 



Q._ a 

O d o 



— _- m-O 



a " 



3:3 s-a t 2 S o 2 0-3 g 



X CO S3-7;'S-3'S 2 S o 2 oTq g 



a 3 S :_ 



q5 



CO CO CO CO 



•^ ifi to t-* OO Oi o •-< 
COCOCOCOCOCO '♦^ 



1 CO Tt< U3 cor* 00 



0>0«-t CJ CO 



UdtOt*00OaQ<-<C4 



^ CO CO O S CD 



318 



STATISTICS OF INCOME FOR 1944, PART 1 



"ifltot-oo <35 o— "c^mf 



l«-4<>OtOt^ OO 









0> Tf CO c^i c^ 



coo -<*• iCi '^ 



O i>-co ceo 

^ C^J lO --H "Tt< 

■^ CCt^ *- 1 CO 



■^J^ '^ CO (M OO 

^-i CO 00 CO »o 
it< CD 00 *-t .— I 



O: CD co^-H eo 
OCOUO 1— I o 

UO W3 CO •— < OS 



Ot^^ 1-H 



t^ ^ M <M 



CO TT CO 00 



•S _ ^ 

^ I a'o a; 

O-Td-r- CI. ^ 

a I) 3 0.5 
rt o i2 0-3 



t; s 



iCiOOiC^CDCOOOO'^Oi 
OCDI^cDOOiiOOiOliO 

t^cDoor-ioc^cqcoOi 

t>-CDW0»Ot-»COt^M 



*CCD0i01C0eCC0C000O00'^ 

cocooio;-rfoor^Oir^Oc^"^ 
0»^"50000^-iCOOcD»-iCDr* 



<NUti'^t*^COCO'*(M'<**TfC^i— I 



w r^ coo « 



1 01 CO 0100 o 



O"— «0000"^C<Jl^OOiOCOCO 
OsO'-Ht-OOt~-OiCO'^COCOOl 

0:.-i<McOO'-iC001C^CO "^ 



^^CD^OiOOOOiCiOiCCOO 

eO'^uococooo-^^coM'cot- 

lOO'-HCO^O^OOOcO'— "COCOOS 



OWMCOO»CC^^^COCO'-«CO 



QOoOCi— iCOC^OOt'-'^'— "CDOO 

eoooicoioiocot^c^o^O'— ' 

CO-^CDCOiOO-^CO— «^OCO 



ocot^asococ^<Moo^tiooo 

CO -— I CO ^ CO C-J i-c 



f-(ooooTj^cor^Oost^»-tT-<i>- 

(MCiCOlOi— >C»0<MCOCCICOOS 

c^O-^ccotMict^eoooooco 



(Meoc^cooc^-^ioco^coco 

■^ •-iC>l(M(M^CO'-i(M'— ti-i 



OSf-<01CiC<lOiTf<M^t<I>-C<10 

C-) ^Hi— ti— ICOCO'-HC^i-Ht- ( 



eO-^COCOiOt^OiOOcDiCOOC^ 
»00:OOOiCCDr-t^»-'iCOOcD 
'«J«COuO*MCOTrCOC<IiiOOOOiC 



00 OOOiiCCO-^COCOCSiOO 
C^ .-I i-H (M CO '-' Ol 1— 1 ^H 



i-H'^COi-HUOiCcDt-^t-t^O'— ' 
l>.CO^HOiOiCOOO-<*<COCOiOOO 
OscOi-iTt^OOOlC^CDOCOCDOO 



c; CDC000CSIM1— ic^oscqcD 



"^ s 



H I a o Qj 



'- ^ - s -■ 3 



df 



■5^ t^ 



OS - 



22.1.95 






.i*<*OCOf-.O0 Oi O'-^MM'* 



^H ^H T.^ ^^ .— I Fi »-« f-i »-( »-t CM c^ cvi M cs cs e 



STATISTICS OF INCOME FOR 1944, PART 1 



319 



1 M M< 11^ or 



^ ^ ^ .^f, 



■^ iTixO *0 






33 



O Oi 05 00 



O O ^- OS -Tt^ O "^ 
^H o OS W5 CS »-« Oi 



toco ^ ^ o e^ c^ O 

It— t— Tf xj^ o t^ OS CD 



C^ O CI 

OOtMC^J 



CD lO OS T-i 
CO.— ■ <N C^ 

ca CO 



-^t '^f -^ 1-i .-I 



»o ^t 00 o «o t^ t* 
CD »c w5 o OS r- C3 
oo •«»* OS i-H -^ d r- 



^ f-^ cc ^ cc 



I O CO iC OO 1— " 



oo CO 00 ^^^* o 

ic oo 1— " r* CO CO 

iC lO o t-^ CD r- 
CO CJ .— < lO IM W 



OS (M OC 



Tt" O •— I O OS »CI^ 
■^ CO CO U3 t-^ CD OS 
o: ca oo ro CO CD 



UDOSi-H CO CO 



OS c^ »o Ci t— o 

t- M CO — ^ 00 
r-O O OOSt- 
CO CI O: ^ CO 



"^ CO 00 CO liO O »0 
00 1— ' CD CD CO CO 



t— t— u0"^ir3OSOsCJ»O 



^- OS O CD '^ t-- 1— " -"rf C 



t-^OSO 
OS ^-* 00 

00* ^00* 



-H Tt< oo ooco o 

CO 'fj* t-- .— I -"rf (M 

■^ t- C3 CO OOCO 
CD— "o"»0 ^^ 



CO '^ -**io coo-* 

CI CD »0 t- 1* O 

t-* OCD Ti r-i 



OS 1-1 



CJiOOSi-tcOCDO'-'-^ 

OCCO^HO'-'.— '»OOSCi 
»JOt-00-<**— OOOOOS 

O o't-'-n"— "cO^oT— o' 



-O'-*'^ r*CDC10Srt<0 
« .-H .-I O 1-t CO CD OO CD 00 
* 00«-H UOOCICICOCI 



r-tCO 1-1 CO "-H t- CC OS 



lOOOiOCl i-<00CO 

t^.-icDOs i>-'rrci 

OO -^ CO CO •-< CJ 

o oc C) b-" r- 



i-icjr^-MOsciiaoico 

COt^"^C5CO-TfcD'—<— * 
*t"r}<-^OOu^iOO"5CO 

UOCIC^ — C^i-CCICO — 



D CO CI 

cTi-T 



■^ CO OS CD I>- O 

CO CO "^ IC »-< CD 
C-3 ,-.,-. C-i CO W3 

1— I ^H CI t^ 00 OS 



CO to CO 
CO .— ' t— 
1— " C4iO 

t-'os^r-* 

CO CI o 



lO CO — 



t--OSOOCO«— '»COsiOiO 

est— rj^cDoeoc^r^ci 
cjcDCios — or*^-oo 

cor-coi>-Oooc^ — o 

O Ci«-« Cl d «-• -^ 



ift CO -^ 00 CJ CD C 



— -^ r- lo 

ift CO -^ v'~ 

— 00 '. 



O CI O- CO c? o 



CD—'h-iCCOCICOOCD 

osrooict-'— o-^co 
ocoooocoocoo^c^ 



icr^ciosc^csoo — o 



CD 00 Tf Tt* OOSCOi-tOO 
CJ— tCD»0 OS '(J- OO CO -^ CO 



Ci ■* CJ 
OOI>.CJ 
lO O C) 

00 — CJ 
CO OO'^J' 
CI —I 



cocDor^OOOs.-"eo 
oob-Trcciow^cD'-tj'ci 

OCDrJ<CDOCDOt^CD 

ci-^oosr*cit^ b* 
^H d t-i d — ^ 1-1 



S b 

I CI" g 

'li 



1 a !8 



^^-go 









si- 

2.1 S.S 



a r^>ii 



CO O O . — [i] 



c 



m =; s 



♦j"3 o o 



y « M 



."a 5 
:pti o 

S-T3*. 

s fez 



iHH }5H 



b^ Z 







- - ^- — -^ xmrt in »o 



1 ^ ^ ^ ^ - 



irS 10 U3 2 lO 9 CO CO <o to«o 



320 



STATISTICS OF INCOME FOR 1944, PART 1 



^H d CO ■^lO^t'-OO 



O »-« Cfl CO •«** lO eo t* 00 o» O ^H N 

^^^^^ ri rt « »-i 1-1 e^ e< « 



m^lAOb* OQ 0> 






OO tO^^ 
M COC4 



000393*~tCOC400iO^*CqOC<4 

t^ CO CO c^ 50 CO ^1* '(t* r~ 00 o 

r» COM* **« t^ M3 W5 O W3 00 



o-|8 



eoc^a>-Hr*oc«a>oocoocc 

■* rH C^ O -H C« O 5D O t^ '-H 



3 CO 05 CO M* 



est— C^OOOiOiO^tO^OO^ 
■^r-iOOiCt^'^C^'«*<QO»OOacO 
U5 '-•CO ^ I>- -^ CO ^ t* C^ 



O CO CO CO Q 
oar* lO »-• O 






t*ocnt^cO(MCflOoo<Deooa 

lOCOC^Oi'^C^OOOi^O'-"-' 

oi cs CO c^ lo -^ iM r* -^r CO '^t* 



'If C^ C<»i-t 



<-HOsC^O'*OO'-'00'^C<lO 
lO'-— < Oi-^-^t^COC^t^iOt^OO 
OS ^H CO ^* ^ •— * CO C^ C^ CO ^ t>» 



«-i CO W -^ *-« CO CO CO »-^ 



C^Oi^^cOCOCOC^^COOO 



<M 00 ■^ ■^ ^^ ■<** 0» 



OiUSCOCO CO 
t~» ^T" CO ^-* CO 



c^coooococooco-^-'fOt^ 

CO*-tOiiO"OCO'-<»OC^»Ot~*CO 
OOCOOiiO^-CO^OO^-HMC^O 



iQOCOCD-^COOOiOOOCO 



o S 
■2 ■« 



.a' 

E 

9 « 

'=£ 



"2 a 



s 4 



X. -^OfS 



i2 



«*-^ 



E§ 



a 3 » £ ^ 
S ►^ o >, ^ 



--ill 

<u o E o-g 

CQ o ^ O ^ 



°- l^« 



;^ 



•a 



I I 



Co-^ g" 



a tj 



5^ o S o S 



a cs 
S'Z. 

►as 



^ M CO ^««>.-oo o. 2:3222: :2 2J:22Ssa£3Sc3Sa S S 



STATISTICS OF INCOME FOR 1944, PART 1 



321 



eo^Hoooo 



< ■**< OS ^H c*q o 



«0 WDOOC^-^iON 



»0 CO lO O O CO •-I ^ 



■^•^ ooeo^Hcoooo 
»oco coc^eoi^ooo 

t^ •-» CO « O *-H l« 



C^ CO CO O -H ■^ oo 
CO OiCO OieOC^ 



CO 1-HW5 cocooooooo 



»0 ^H CO 



CD «4* O) OS CO 



i-< -^ OO -^ O CO »H 
t^ CO CO ^ os^^ 



CO-H .-I 






^-tiOi-tcDOiOSi-tt^ift 
OO O CO -^ Ol CO ^H d 



COi-HcOO iOO-^OOO 
CD -^ C^ t-t C^l W3 CO (M CO 



cDCOC^iOfMcDi-H'^t-* 

CO CO 05 CO 00 O »-l CO 

OS oj c^ co'V^co i-H 



OOS 00 t»H 
OO i^H^ -^ 



1-1 lA C^ -*J* O t^ W3 

O M O. I>- 00 CO c^ 



t^ CO t^ i-» 00 CO 00 
00 1-H M 1-1 »-H lO CO 



^ »-i CO OO 1-t ^ OO CD Q O 
CDOOt-^OO CD ^f 1— < CD O 'fl* 
CO O CO ^H CD W3 O OS CD 



t ift CO CD W30 OS 



OSCO»ft^*^*«-<COCD^ 
C^OSi-HOCD-^CDCOt^- 
i-<-^»/5WOS-*0OC^C^ 

CO o r* icTei -^ c< CO 



82 



.2 ! ►■ ° 



-a >.«" 

§11 



ee be a -^ o >?-s 
■e.S S.-2.2.S-S 






s -^ 



_ a 



"S 2-° 



g IS. Ill 



« a s o s c 

' 5* 4) c » 3 & * 
a S 5 S 



o<: ^; 5 



Kioiot^aoai o>^ 






M* ud o r« 00 o» o ^H 04 CO ^ 



"«< ^ ^ ^^•V*^^iO«3«> 



322 



STATISTICS OF INCOME FOR 1944, PART 1 



^H c-i CO -^u^tor^oo o> 



(MCC^ lO CD t^ 00 OS O <-• « M 'tf* U5 o r* 
1^^1-1,^ T-t i-t .-H »-i 1-1 c^ c^ c* c^ c^ cs c^ c^ 



g s 



111 



t>- r- « CO CD *-t o 

to i-< .-H O W5 W5 1^ 
'-« (M CC CO »-i -^ C^ 



lOOCO^OTtiiOOOt^-n'IM 

(Ml-" CD CD »-i O 






Ot^T-HC^iCt^OOOOTfCO-^-" 

t^ i-i»O(Mt^C0t^C ' 

lO O iC 1— I CO CO t^ 



5 t^OOCCOO 



CO-^COOS^CDOiCOOOUS'^'^ 

eocou^■^^-eooslfD«-^^*c^oo 

OS (M CD OO »0 t>- Oi CO Cq C^ M 



8-2? 



C« lO CD O W C3 CD CD »C CD CO OO | 
U5*-<t^CDCO»OcDOOC^COCOCO 
t* rH iC lO 00 !>■ OS 05 r* C^ 04 



1-H ca cs 



<Mt~*(MfOCOaS'^<MCJCO 



COcOt^COiOOOSOSCCC^OSiC 

00 »-i CO »o oo CO r^ Oi r- kC cs 

O CD Tj* 1-H C^ lO 00 (M t^ -^ C<» 



° -3 — 

& s s 

i i 

SC o 

»-• C» CO 



' a 3 S 

s-gii| 



•♦10 to t» 00 



a o g 
-= E S 3 a « 

a V Pxi « . 

2 lU O C O tq 

^ 1^1 il 

^ g.g rt * « 



■e -^e-a 



■IX Co) 



I'a 



qI tin ^'' b 9 "* **2 *S k« 

^■^ « S S.J3t S fe 2 



J3 ►- H a S a 



i:§ 



•s 



o*-tc^co^ w5 <or^ooo>o»HM 



nftn 



<or>» 00 <3> 



STATISTICS OF INCOME FOR 1944, PART 1 



323 



o>-i«co ■* in to t~ 00 c» 


o-< 


M 


CO 


•<»>iracor-ooaiOrtM 


CO'^i 1 
lOi* j 


CO CO CO CC CO CO CO CO CO CO 


•*•* 




■V 


•«<-«''*-«>'*-»lOlOlO 


CO t t'*' 40C0OC0 "O 


1 Oi 


CO 


t^ 


1 I 1 1 I ' ' ' ' 

CO — o 1 1111 




ua 1 .« co«to icq 




O) 




lom— . 1 1 1 1 




1 It- OO 00 1— 1 


1 f-H 




00 


-H-OI(N 






IT)<* 




CO 


" £ i 1 1 1 




O 1 00 .!« ceo lO 


coco 


o> 


o 


oio-<roocB 1— 1 1 


00 • 


^ 1 ^ ■CO .in .T)> 


1-1 -^ 






oo moo t- CO 1*1 1 1 


«^ 1 


00 1 t^ .« .in .(M 


.-H C» 


Ml 


o 


co_ "=>. ' ' ' 




co" : -T : :-• ; 
; i i i 
; i i ; 


«"■.}." 




■<J<" 








'co 


CO 


CO 


05 00 ■<»' CO 00 N o 1 1 


CO 1 


— 1 i(MO -H — t^O ■«= 




t~ 


t- 


O b- 00 OS CO 1-1 C^ 1 1 


OS 1 


CD • CT COINOJTf .OJ 


ie« 




in 


t-t^ CC IM II 


CO 1 


V ! co" ^•- : 
; ; 
; ; 


I'' 


o 


t- 


in" 1 1 




^ « US t^COCOirt lO 


lOCO 


a> 


lO 


CO OS oo m t^ t~ t^ lo 


U3 t 


00 — (NTj<r-to ICO 




in 




ooosb-oc-im ic^ 




0> CO_^ TJ-CONN .oo_ 


o 


•^ 


T)< 


incomes lo i-< lOO 


e^ 1 


cTP" t-^ co" it-T 


co" 




oo" 


i«i"— 1 




























OOOIMCO f ^ Oi t~ OO O 


CO 00 


■* 


CJJ 


(M -^ O CO IC — 1 CO 'OS 


coo 


8-"Jh 253§g2S 




lO 


m 


(Mcoocor^coi-i .OS 


OT11 


00 CO 


o 


o 


TJ1 OSOS t* 1*1 C4 iC^ 


oo 


■* t-" t-Trt" .,1." co" 


•"J"" 




Oj" 


lo" 1 




OS ICON COC003-*^0 


00 -H 


^ 


CO 


OSC-ICO-^OSOCN lOO 


1*1 » 


CO iiOCO t-ooocooo 


c^co 


« 


CO 


in t^ -^ -^ CO 1JI o ICO 






o 


"". 




« r- CO e^ u5 CO ■* i cq 


e<i 1 


e«r 1 V m" co" 


o" 




co" 






ooooOM inojt^— i-HO 


IcO 


t- 


o 


eOi*iO!NaocOCO lio 


—1 OS 


eo'^Nira o CO CO Tj< (M cq 




■^ 


CI 






CO_ CO_ -H <M lO t- -H 05 


ICO 






OOCDC-II^m Cl lp4 


t— 


co" <n" «" co" 


■ o" 


IM* 


lO 


«■)" 1 








^ 
























CO 












n 




















































N 1 1 1 1 1 1 1 1 1 








i 




: i : i i i i i i i 

"«< Ill 




















£2. 




a 1 1 1 1 I 1 1 1 1 




i i i ia ; i ; : : ; 








-S 1 ' 1 1 1 1 1 1 1 




1 1 1 lO 1 1 1 1 1 1 
















a 




3 1 1 1 ; 




; J 1 |"3 1 ] 1 ] ; 1 




o 








1 1 !3'^ 1 I 1 I i' 1 




1 




"S 1 1 i i : : : ; : 




! i isS i ; i ;-' ; 




a 


2 


1 i i : i i i i i 1 




; i i^'t • i i 'J '• 




s 


a 


3 1 1 1^ 1 1 1 1 1 




'. 3 4) 1 1 1 3 I 




a 


•5, 


'^ 1 1 '■* ' 1 ' ' 1 

o 1 ' 1*2 1 ' « 1 1 




ion.. 

r beq 
or lit 

ji'fts'.' 
tded 




s 


■a 


" ! i iS ! 






& 


2 


t ; ; :« ! i-^ i 












Q. 1 : SS. 1 : 3 ; 1 




Debts and mortgages... — 
Net losses during administra 

Support of dependents ' 

Charitable, public, and simili 
Educational, scientific 

Publicly owned 

Privately endowed. 

Religious 

Charitable and all other 
Property previously taxed, n 
Specific exemption ' 






1 

o 

Q, 

"3 




is 


1 


Intangible personal pro 
Stocks and bonds. 

Cash^. 

Mortgages and not 
Taxable insurance 
Other intangibles ' 

Jointly owned 

Transfers during deced( 
Powers of appointment 
Previously taxed 


IS 

3 

2 


ca 


3 


il 


3 o 

1-3 


o 

3 
hi 

o 

1 
! 


a Q- 

if 
il 


il 




•1= 


^ 


1 






Oi-HNco ■*iocot-ooa> 


Orl 


c^ 


CO 


■*lOC0t»000SO — « 


CO'O" 


cocococo cococoeococo 


•w 


" 


•* 


"«<i*>9i-*i»i'*iO"5iO 


UJlO 



324 



STATISTICS OF INCOME FOR 1944, PART 1 









5-° S 



■3^ 9; a 



a-sS 



a-oS 



-* CS C^ CO CO o& -^ 

(-» -^ r^ oo 00 1>- GO 
ocoooo cooo t^ 



< CC U*? W f-H -^ I-. 



W3CC ■^ 1-1 



■I coco as 1^00 

CD lO lO <^ i—t 



»-(»-< c^ c^ -^ 



•<**C^ (M O CD 

lO W3 i:0 00 t^ 
CO i-f CO <-< 



»-i»nc^cO'-< 



iO'^ioc^"«*<"5t^csioCQ'-H'-Hioco'<rco'-<c 

^HOiOicO'^cDtDOt^iO'^t^'— <0<:DCOCOC 
C^i— iQ0I^b»t^05O'^OO'^CDI>»OO00t 



hOiMOOcDOi-i»OC» 



^C<»iOiOCOOS'— tiOT-lC0*O 
-MCDTt*Tfiir2-<jiOcD'-t<M 



lCsICDCOOO<M'^OOCO'— <iOCOCDcDCO(Mt^OOOcDOiOi^COCDCSiO'Tt< 
COOOt^OiOOOCDCDT^COOOt— COCOCO^^ "^"^dC^ co»o 



C^C^ICO'MC^'-t'-l'-' 



OiOr— ^*''-<OSOi»iOOOOOur300iiOOiCOOOCOTjicqoO'^C^OSr--COCO'-<COC^ 
■^Tt^Tt^OtOCO'^OOOOOC^OOI^'^'-'-^COi-tt-l 

^^ lO O CO ^H lO (M l-H 1-1 l-H 

^ (M CO »-< i-i 



500000C 



oogg 
O"— rc^c^i"coco^^*o<^t-^ooos»-H 



300000C 



oo !i- ^ 



m O O O O ^ C 



) CD !-• 00 CT> i— ' 



3 -o T3 -o x> -T3 T3 -a T3 -o TS T3 -a "O P fl 



3T3-0 



J-T3 T3'0"OT3 



3 3 3 3 3 3 3 



3 3 td -T 



-T3-OT3T3-C 
3 3 a d C 
33^33^3333: 
^QOOOOOOOQC 
OOtnt^OOOOOOO - - - - - - - - - - - — - 



STATISTICS OF INCOME FOR 1944, PART 1 



325 



to !>. CO OO 



CCwCaOi 



— « m'O'^'C^ 



326 



STATISTICS OF INCOME FOR 1944, PART 1 



o ^ 






a'o 3 



^ a a 






B'oS 



-S ., i B 



a'o 3 
^ 1 






•S3 



^**^HO«DOsiocD»-HO»oe^CQeooi^Hioeo»ow5 



cou5eoc^oocob-GOc 

C4 CO C4 00 CD 0» t^ C 



JOOSCiOlOSOOt^'^'. 
> ^ t^ ^ CO CO Oi fO 05 »— * 



tOOJeDC<l0500CD(OC<»00*0010iCOO>t^5D 



coM'^cceotN^-c-H^H 



CD »-* t^ CO 05 r 



C^tMOOCS^DQOCOC 

lO CO CO '-' f-H 



<C<ICDOO(Mt^OU300'^COC^ 



IC^^ ,-H^ 



>Tj*cDOi>-^ooo»0'--"ico»or^b-ooo3C^t^ 
jcoiocDr^Oii-Hcoo<McoO'— 't>-eoi— «t>-!D 

l»-HiO'-t»OC^Oit— OiC^CDCDCOOiCOQO*OCO 

r^ cs oi »o r^ lO c^ t^'i>- to co cq c^j i— ( o "^ 



I CO C^ C^'^ '-I 



u^COOOOOOt^'^COOSCOC^OS'^CO^^'-tiOC^ 
O TT (M Tj* ^ -^J* C^ ^ T-t .-( 

■n^Mco'-'^ 



Tf^cDOr^cOM'I^C^'^CD'^OlTt'iOOOt^ 

»-Hc^jt^*-<oooc^coco'-Hr-oiO»t-co 
^oo CO eoc^i c^Too-^ t^co lo coco 

•M i-H d 1-1 C^ T-. 



t-iCOCDO»Or^COCDOOO-HfcOtN.. 
O '-H I-" OS 00 CO c^ ^ 



■^lOCQiOOiOS'^'^'^cO'^t^OOO'-^Cfl 
COiCOOCOU5'-*C0050iOCO»-«OOOt-00 

1-H 1— I -,** 40 r* oa CO oi oo CO (M io 00 o CO 



cDOOcoeooO'*<«coc^cj<>ii-H*-iio 

^H T-t (M 1-H 1-1 



co'-<co^-ChO^^Tt«l-^l>■■^cococ<^» 

CO -H CD 00 TT 04 ^H 



h^COCOOaCDOiiOTt^OS-^h^OCO 



DOr^OCOOOiOt^t^cDC^i-t 

O O Tt* -^ -^ r-l 



mOOO O 1— I C^ 



?gss 



»c to t>^00 



e^t^rt m 



W5 CDt^OO 



-loo J- ^ 



ooc 
ope 



-loc^ >n 



as 



-sesi=33 — ■ 



CO'^iOcOt--000>'— 'U^-t.fc-^fc-^jt-fc-fc- 
'O T3 "O T3 TJ T3 TJ T3 T^ TS "TJ "^ T3 a c 

CCaaCCCa3333333333333 
3 3 3 33333ggggQg 



-a-aT3 
- - c c a 
c a 3 3 a 



O C3 C3 C3 tJ 

•ti -^ lO x> oo 



ggSSgSBSSS ° >«* "5.° «° "IS. *.*.*.* o-o'o- 



STATISTICS OF INCOME FOR 1944, PART 1 



327 





§ 
■* 

^ 


oo" 


OOOMrt I 1 

" ■* S 1- 1 


00 


i 


2»115 

919 

965 

7,842 


CD 


o 

"i. 


lOM^^ OS 1 1 


00 
OS 


>o 




s 

M 

oo" 


CO 

oo 


C4 eoooec ■ • 


OS 


CO 

oo 


->l<O00O 1 1 
OOIOOSO 1 1 
>-i-*-"0 • 1 


in 


00 




to 


00 


"166 
403 
966 

4,076 


OS 


oo 


^2;5S i i 


^ 


CO 


Nontaxable returns: 

No net estate.. 

Under 40. 

50 under 60 

80 under 100 


i 
1 

B 

a 
o 

a 

"a 
o 
H 


"3 

s 

a 

O 



STATISTICS OF INCOME FOR 1944, PART 1 



^ « 



cc H 



S S' 






a— 5 

a o_g 






O^ £-2 

' '^ o a 

_ a 
> s- 



3 Sv 



J-^ V 



V 



S"o 3 






I OS 






•a"s| 



coc^ ooco'-H a>- 



-c^i^ (Oifl 






< CO 00 o oo c« « C^ ^H *H ^^ 



■^■^b»COOOpOO'^ 



^<N^ ^CmM 



r CO CO ^ C<l C^ »-i i-H 



!OiO«0!Ot~*030000cO^OSOQOCOCOt>-CC^HOCOt^50iO 

osc<^Mco^•^-t^>-cDOl:ooc^^*oo^:Or-«oo(^^^OiO■^^«'oo 

C^iOr-iCO^«CO»-HOOt~*»-H(DCOiOQO'-<t^^H^OOO<ON 



M C<> CO C^ C^ ^^ 1-t ^H »-i i-H ri 



i-i -^J* ^ M 1-r « CO C^ ^ »-< ^ »-l 



•-iosooo5-Ht^oocsi-*j«o50^H-*r^iococo 
cocc-<w3osco»oc0'^eocoo0'-<ooooo 

COt^t--05COOir--iO(Mh-'<J<iO'— iO»-<W5 

CO c^ -<r c^ CO c<i i-H t-H 1-1 !>) c^ ^ 



WicDCq-^OaO'HCOOOOOOiOOQOfMiO'M 
CO O Oi t^ »0 00 ■«*< C^ C^ -H »-l -H 

»OCOCO^H ^H 



50oO'-<»cocow5'tf**-«»-(»c»-H»-i»-Ht^Ococ^«:ioco«0'*i<o 

C0^HOOiMt^^0i00l>-^i0C0aiO)'-<OiCi'^^HI>.O'-"C^ 
■^(MC^'-iOcoOlM'-HOCO'-HOOcOiOC^cOiOO-HioOOCOO 

CO (nTcO CO ^-t t^cO 00 CO <-lC^ICOC^CO»OC^CO-H 00 -Tt< O CO 
^ CO »0 CO lO C^ C^ — t ^ 1-t 1-1 CO»-<i-< i-ti-i »-t 



OTj4'*}<o^Hioooas03cO'-^"5"3t^t~^oot^»-''^coir«'-»c<i» 



^H (M CO -^ OJ O !>. iO CO C^ 1-t i-H 
CO CO ^< ^H M 



Q0OC^^«0SC0'-"C0r^OCO05O^'^»000'^O 

'«»<'^050'-'^coco'^t>-r>-05r-»u3000cot^'*'»ft 
f-Hcooscoc^^oocooii-<c^oscoascoc^Oit^ 



■^ CO W5 CO *«« M i-( ' 



f-l^ C^ 1-1 



<0:>C0 
' t^co 
'O '^ 

I lO CD 



soacD(>jt^»-tiOO«-<^-«iftcow500*oco«-<coc^ 

OOOO^Ht>-t>-'*CO'-i'-i»-i»-«(M 



iSSSSSSSJ 



> lO O »o c 



-loo h ^ 



jTj-a-o-g a o c B 



— CJCO'^>0<Ot-000>'-< Jj J; J- 5j J; Jj J; ]h S- !h h IS S?^^. 

!SijUI^!^!n7ua]«^dj V; "^ T3 "^ T3 na T3 Ta ' 

1) ft) © ft* a* C^ W •* V V ^ Q Q ^ ^ ^ Q 

-a -a -a -o x) -T3 -o Tj 13 T3 S a S 2 H S H 

333333333 ^ o O O O O o O O O O O O O S S 5 

JoooSSSSSSSSSS 5 S 8 S 8 g.8 S g S 8 8 1§°-°- 

itO'-DOO-— •!— fC'<C0*^»O'-OI'-00C7>'— l»-«C^OCOCO'^^iO'Ot^OOC35i-«C^U3 



3^0 CDOO^^ 



a a a a a CI 



JT3-a 

3§§, 



STATISTICS OF INCOME FOR 1944, PART 1 



329 



m 00U5CD too 
oilO-fxK iO> 

g -" co" I 


S 




•"gss i-- 


n 


t^ 


'»256 

1,583 

961 

6,402 

"99" 


00 


i 


»Sc52 i-^ 


i 


00 

CO 


"280 
1,711 
1,343 
7,783 


0" 


eg" 







00 


"51 
1,689 
1,874 
9,782 




00 

s 


000— le^ 1 1 

i-H t^ ^ t* 1 ( 







"1,495 
1,498 
1,662 
9,399 


•* 


g2 

0" 


00— ICOCO 1 I 

i i 


M 




Nontaxable returns: 

No net estate 

Under 40 

40 under 50 

50 under 60 

60 under 80 

80 under 100 


i 

.a 

5 

1 
1 


■3 

-a 
a 
2 




330 



STATISTICS OF INCOME FOR 1944, PART 1 



3 
O 



I 



n 



W CQO t^OinC^to OOO C4 C4 kO CO CO t^ e*9 CO *H O *H 1-4 -^ Ks 



AS 

"" a 



.H^ «- 






^ 3 






"3 *' 



,„ 3 5 



■ 13 O*" 

s S S i-5 -S 5 ' 
•2« 






a D g 3 



sl^i 



3-i 



^ r-l CO C<t fO to OO "^ CO -^ CO OO C^ ^H ^i lO i-" »ft OO C<1 00 t^ 



^ C^.-H ^ 



^ iCflrH*-!^ 



»-"»-t'^OC30lOOOOOiOa'^CO'^OSC^'-iOOCOW5'^«0«D-Ht* 



coo 
COOC^^*-HO*-H C0»0«30 ' ^ rH 



U3 CO 00 i-l ' 



t>-MOOOC^C^eOC003»OW5^-«Ot^COI^OC^W5COOiW'-*t^OOCOCOC« 
OiCOiOCOeOF-iOOOOOOOO^<COOOCQC^CD»0»/5I^OO'*^CDCOO 
^tf* t-- O t-» »-H t^ CO r^ CO 03 QO '«9« »-• OO lO O Oi ^H iC CO 00 CO (N CD o c^ c^ 



■VCO^HOOSOiOO^HOO 
*— ^H CO C>J ^H CO »-H 



<r^cooocoooot*T-ic<>^H 
1 w c^ t^eoc^ -^ 



O^HOcoO'^«ococo-HC<iosooooooicr^to^Heooi'-i-^^^(Neoo> 
U5 *-i CO oa CO <M c*« OS oo t^ »-i »-^ eo (M r» co t~» 4C eo O c<) O c« oo 



CO cq i-H 



»C CO O C<l o w oo 



fT^iT* I I IfT* i ! IfT-ET^ !^ I I \(Z 



a001kCOiO»-HOOOtDCO*COS^^9'COO>t-**OCO'-'^J'CO'^W5CO^r» 

scMiAOst^oscor^-QOCJOicocDco^mcoosoioacDcooi'^Owicooo 
Qooo co(M c^oc^'coco'^c^""tC -^jT ^ 



t>- C^ -^ ''r ■* OO -^ Oi !>. t* Oi 1-H (M CO Oi 



1-1 ^OCOOCO "^MCOM 



»-" Oli-i 1-1 



500»0'CC^OO'<*<CnOt^Tt<-^CO'-iC<»OOeOC^W5(MCOOOCOCOCO'«*< 
1CD»— i0000C0COcO^it-H00t>-Or^0003^**C0C0»-'t^C0i— "OOOCOt^ 

CQcooot>-40Cjoor-ii-«cO'-tco^t-iTj*'^»-ic^oaiiccqo30^-iio 
»-i'<*«cococoiN."^"<»'co ooi-^roic^ic^iM t^oo"co oo 



(M^ 1-1 



.-. C^i-H ,-H 



O<»e0«>CSC0OS'«f-H^HC0l0^^«3l>-0SI«C0CD00««DC0O»-HO0000 
00^-i^OtD»00i»Ot^00O^00C0'^t*c0'-<^ic0Oi0idC^i0C0O00 

^H»-<co*c»-«»'30iO^'0'-<ooos^*t^i:Dioooooeo«oo5C^ooi-Hr*a&»o 

CO ^*< OS T-i O 1— I Oi t^ OO OS CO ^ o t^ 



00 ^H CO »« ^ *-" •-• ^ OO CD OS 
iC ^H t* CO C^ -^ '-' 



■^ CO i-f ▼-• I-* CO woi'^c^ 



cDOOt^'^c0t-*c0Ow^»-"CD^C^r^00iO00i-HC00iOO5Ob»O0SCD 
iC'-«0iO0SOOC0^00r^0iO»0C^'«<*"00^PC>C0t^(M05r--'-<»OCD^H 

ocooosOiOseo'«!roooo»-H»ot--c<ic^^j'Ooeocc'*t^c^'-'OiC<ico»o^H 
iC CO 1-H ^M< c^ CD en cDi«'^(M(MOO»0'^cocDa> o oo ■<** CO Oi io"c^ 00 

*-< »-H l^ CM '-I CO CO t^ CO •-• »-< »0 -^ C<l CM -^ i-H »0 CO 00 ^ 00 *-< 



D'^b-OOl'irfC0r^00t>"C0'^C0l^CMC0t^CM-H00C0O^Hr*00i»<i-H 
C^COO^Ht^'^ir5.-f«<J<cOCMcDOOTf<00'<»"COO'^OOOOiOCOC^eO 






O CM CO I-* '-<'-<»-< CM CD -^ CM CO ^H 



t^'^'^CO»«»OOO^HCacO'»eDOi'^COCOCOt^'^COt^»C0500WiOO 



OO—t^ rt ^rH 



CDCO^COCO»-<^HCMi-<COCM 



iftcO^-'i-H^tiOOS'— •U^OlOlcOOOlcDfDCOOOOOOCMOSt^eDcOOOOl 
^H e0t^00CO'-»»Or^iOiOC0C0CMCMO'-'00'^'-<I^0SC0CMC0t^CMi*« 



lO I-" -^ i-*CO I-" 



1 _l _l p^ CM t^ '^ C 




fiiii.'ii: 



!■! i «.^ o § s «^'-2 1 s s §5 3 j.^.s. 




STATISTICS OF INCOME FOR 1944, PART 1 



331 



CO oa^H th CO CO w ^^ o W5 C2 i>»m coo tor- wsc^ o tcio 



CO CO «-< -^ c^ -^ 00t*iCu5»-i 
-- -- co»-H 01i-< 



^^,--i_t^0OiO^H 



r>-eOUDOO^-PO»-tC^O^-^0005^*<OaCDOOC^■^COTt^O» 



OiOC^^*50'-it-<*-(C^t-^-^eo 



1-H (M -^i* CO l>- ^H C^ 



C^ C^ Oi 



<0t-*mcDCCC^<©i0C^»00aOr*C^01»-HC0cDt^Q0CD05' 

QO^cDcor-i-Hi-«ososr^c^»occt-<c^c<ioooor*oot>-c 



-c^^-HCDoor-iocoioooiOosoat^-^i-Hi-ic^coOOco 



O3i«a)c^»-H»oc^c^oflooooc 



) CO CO c^ ■^ oo oo o> 



cfl)cOOO»-f-^OCOC«C^(NiOOS'-icOiOC»iO<:OcO'^0005^H 



■"COQOCOCOC^ 00 r^ W t-* CO 00 CO CO ^H 



COi-t -^^ 



T-«i-« c^ 



• C»OO*HiC*><00W5C^C0t^00'*i«^-HC^O0S00i0C0 
)^d<*-<COt~~ CO lO »0 OS CO CO CO Ca i-H M N 00 Tf CO «-H 



leo < I i»M I 1 I ii-H I 1 I I 

i^ I fT* IfC^ II III! I I 1^ IfT* 



eoooi-»r>-t^c^coeO'-Hcoost--t^O'-HC^ooc^coosceco 

»HOCOr^OOCO-«J«'^COt^(M^HOOC^'^OOOOCOC^OOSOOOO 

co»o^j«05'-tcoc^oo»ocOi— «^t^c^t^cor*oa^*'c^^-ir*co 



c^iocqcoTji c^ofl c^'<rcocso» 



•^r*OiNi-tcO^COOC^f-^»-<b-t^»-«'->050'«<OiiCOiiO 
i-HOOOOOOOiO»0000500CD-HCOCOt^"*'— ic^c<)»n'*o 
CO<Or^»rtiftOOCNCO(NOOCOOOOOC^OSOiOO'^t~*OscOO'*** 

•-H iC CO »-H C^" W5 CO W O -^ C^ CO CO -^ CO cs *-• 



»-ioiOOoo'^oo'^t^eot>-r*-H0030'***cocooow50t^ 

CC0003OQ00iOcor--CDC000O'^'*^H»0C00>0i0S'^0i 
OJiO<NOOOOOCS^H"(t*»OC^^^»-'i-iTfiOii-<t^t>.CO'^t^t^ 



^-ICO'-Ht>-cOC^^H-^OS^HiOt^'*'-HC^OSCOOOOSCOOS'^*-t 



.O^Hb,Q0C0C^W3O(-»t*iC00C^^<Nt^Ot--00»O00 



oaio WOO ■^ c 



os<M'-iO^-t^t>-iO'^«o»o-^i: 



l'-iOOO'-iOi'-<'^t*'«rOOOCOOcO 



Id^'-HOO^CqO 



cq-^cooc^cocfl«ooc^c^t^oow^*-Hioeot^ot^Oi'<!j< 

^tcOi-teOC^ lOCOC^OOC^ NO* ^h cO "^ ^^ W3 

^^ CO »-H c^ 



0<00>b-"5»-<-^C<ICOTt<U30COC^>03Tt<COOi-HCSa>000 
^H^-C<lC^»0'^C^0iC<IC«t^i-'C0C^iOC0C<IC0Ooa00Q0C< 



CO'^CDOS'^COt^WiOOiOlCO-^u^CSCOt^OOO'-HOSCO 



»-Ht- ^C^ Oi-lC^^"-"^ .-100 



C^^rH^ 



Ooa*oco^w5t^oiooOiTfOscocot>-cocotooaMOb*t 
»-HOoOcooeocso>co^c^csjr^c<)coi-tC^^c^iroOeoc 






g ^ s * ^-g-g_ 

« 0) aj <u flj o Oj3j<]M ajrf3 o b SJ *:^ ^'-^hil^tit*." 



.jq o s «; 






332 



STATISTICS OF INCOME FOR 1944, PART 1 



Table 7. — Estate tax returns for estates of citizens and aliens filed Sept. 9, 1916, through 
Dec. 31, 1945: Number of returns, gross estate, net estate, and tax ^3 

[Money figures in thousands of dollars] 





Num^'er o returns 


Gross estate 




Total 


Estates of— 


Tot;^! 


Estates of— 


Filing period 






Citizens '< 
and resi- 
dent aliens 


Nonresi- 
dent 
aliens '^ 


Citizens ^* 
and resi- 
dent aliens 


Nonresi- 
dent 
aliens" 


Sept. 9, 1916-Jan. 15, 1922 

Jan. 15-Dec. 31, 1922 


45,126 
13,876 

15,119 
14,513 
16,019 
14,567 
10,700 
10,236 
10,343 
10,382 
9,889 
8,507 
10,275 
11,853 
12,724 
13,321 
17,032 
17,642 
16,926 
16,876 
17,122 
17,396 
16,033 
14,857 
16,550 


42,230 
12,563 

13,963 

13,011 

14,013 

13,142 

9,353 

8,079 

8,582 

8,798 

8,333 

7,113 

8,727 

10,353 

11,110 

11,605 

15,037 

15,932 

15,221 

15,435 

15,977 

16,215 

15,187 

14,303 

15,898 


2.896 
1,313 

1,156 
1,502 
2,006 
1.425 
1,347 
2,157 
1,761 
1,584 
1.556 
1,394 
1,548 
1,500 
1,614 
1,716 
1,995 
1,710 
1,705 
1,441 
1,145 
1,181 
846 
554 
652 


8,893,239 
3,014,073 

2,804,327 
2,566,522 
3,001,089 
3,407.923 
3.173.235 
3,554,270 
3,893,246 
4,165,623 
4,075,575 
2,830,388 
2,060,956 
2,267,285 
2,459,892 
2,312,421 
2,793,758 
3,069,625 
2,767,888 
2,648,199 
2,793,439 
2,737,133 
2,637,839 
2,916,332 
3.450,425 


8.785.642 
2,955.959 

2,774,741 
2,540,922 
2,958,364 
3,386.267 
3,146,290 
3,503,239 
3,843,514 
4,108,517 
4,042,381 
2,795,818 
2,026,931 
2,244.107 
2,435,282 
2,296,257 
2,767,739 
3,046,977 
2,746,143 
2,632,659 
2,777,657 
2,724,513 
2,627,367 
2,907,620 
3,436,901 


107,597 
58,113 


Jan. 1-Dec. 31: 

1923 


29,587 


1924 


25,600 


1925 


42,725 


1926 


21.656 


1927 


26.945 


1928 


51.032 


1929 -- 


49.732 


1930 .-. 


57,106 


1931 - 


33,195 


1932 -- 


34.570 


1933 -.. 


34.025 


1934 


23.178 


1935 - 


24,609 


1936 


16,163 


1937 


26,019 


1938 


22,648 


1939 - -- 


21.745 


1940 


15,540 


1941 


15,783 


1942 


12,620 


1943 


10,471 


1944 


8,712 


1945 - 


13,524 








Net estate 2« 




Tax« 




Total 


Estate 


-s of — 








Filing period 


Total 


Estat 


3S0f— 




Citizens '* 
and resi- 
dent aliens 


Nonresi- 
dent 
aliens ^' 


Citizens 2< 
and resi- 
dent aliens 


Nonresi- 
dent 
aliens ^ 


Sept. 9, 1916-Jan. 15, 1922. 

Jan. 15-Dec. 31, 1922... 


5,509,522 
1,704,974 

1,532,061 
1,395,816 
1,658,869 
1,972,537 
1,761,617 
1,992,503 
2,313,976 
2.427,454 
2,356,332 
1,423,437 
1,000,924 
1,170,566 
1,339,726 
1,260,022 
1,646,613 
1.745,259 
1,558,322 
1,493,184 
1,575,768 
1,536,335 
1,405,400 
1,516,225 
1,911,157 


5,407,674 
1,652.832 

1,504,621 
1,372,421 
1,621,008 
1,951,969 
1,735,840 
1,943,429 
2,268,323 
2,376,973 
2,327,319 
1,391,569 
970,868 
1.150,533 
1,316,838 
1,245,395 
1,622,618 
1.724,589 
1,537,975 
1,479,268 
1,561,215 
1,524,881 
1,396,697 
1,508,953 
1,900.159 


101,849 
52,142 

27,440 
23,395 
37,861 
20,567 
25.777 
49,075 
45,653 
50,481 
29,013 
31,868 
30,056 
20,033 
22,888 
14,627 
23,995 
20,670 
20,347 
13,916 
14,553 
11,455 
8,703 
7,272 
10.997 


356,516 
120,562 

89,109 
71,939 
87,322 
101,805 
41.686 
41,959 
44,388 
41,617 
45,200 
23,674 
61,415 
96,216 
155,466 
196.370 
308,450 
316,802 
278,938 
251.556 
293.399 
309,691 
.363.377 
405.780 
532.928 


351,138 
117,624 

88,384 
71,451 
86,223 
101,324 
40,931 
40,561 
43,303 
39,003 
44,540 
22,364 
59,429 
95,228 
153,763 
195,301 
305,784 
314,620 
276,707 
250,360 
291,758 
308,342 
362,164 
404,635 
531,052 


5,378 
2.938 


Jan. 1-Dec. 31: 

1923 


726 


1924 


488 


1925 


1.099 


1926 


481 


1927 


755 


1928 


1,398 


1929 


1,085 


1930 


2,614 


1931 


660 


1932 


1,310 


1933 


1,986 


1934 

1935 


988 
1,703 


1936 


1,069 


1937 


2.665 


1938 


2.182 


1939 


2.231 


1940 


1,196 


1941 


1,641 


1942 


1,349 


1943 


1,212 


1944 


1,146 


1946 


1,876 







For footnotcB, see p. 333. 



STATISTICS OF INCOME FOR 1944, PART 1 



333 



Footnotes for estate tax tables 1-7, pp. 304-332 



' Returns filed under the act of 1932 or subse- 
quent acts prior to adoption of the Internal Reve- 
nue Code are subject also to applicable provisions 
of the act of 1926 (basic tax). 

2 Total real estate represents full value of real 
estate reported in schedule A, Form 706. Out- 
standing mortgages and liens thereon are tabulated 
in item 30. 

' Federal Government obligations are classified 
on the basis of the taxability of the interest thereon 
for Federal income tax purposes. The interest on 
wholly tax-exempt Federal Government bonds is 
exempt from both the normal tax and surtax of the 
Federal income tax; the interest on partially tax- 
exempt Federal Government bonds is exempt only 
from the normal tax; the interest on taxable Fed- 
eral Government bonds is subject to both normal 
tax and surtax. United States savings bonds and 
Treasury bonds issued prior to March 1, 1941 (on 
which the interest on a principal amount not in 
excess of $5,000 is wholly tax-exempt) are classified 
as partially tax-exempt Federal Government 
bonds. The entire value of bonds in each category 
is subject to the estate tax and must be included in 
the gross estate of a citizen or resident alien. 

* Cash of all kinds is classified as intangible 
property. 

' Interest in an unincorporated business is the 
value of the decedent's interests in sole proprie- 
torships, copartnerships, or other organizations not 
incorporated. The value of good will is included 
but not that of real estate. 

6 Other intangibles include such iterns as judg- 
ments, leaseholds, trade-marks, copyrights, roy- 
alties, claims, accounts receivable; interests in 
estate and trust funds; accruals of interest, divi- 
dends, and rent; and amounts due from retire- 
ment funds, pensions, and annuities. 

' Support of dependents is the amount allowed 
by the law of certain States and actually disbursed 
for the support of the decedent's dependents, dur- 
ing settlement of the estate. 

8 The net deduction for property previously 
taxed is the net deduction computed for purposes 
of the additional tax, except that in table 1, for 
returns filed under the act of 1926 and prior acts, 
the deduction is the net deduction computed as 
provided under those acts. See p. 297 for a descrip- 
tion of this deduction. 

' Specific exemption for additional tax under the 
Internal Revenue Code as amended by the act of 
1942 is $60,000; under the Code as amended by the 
acts of 1941 and 1940, and under the act of 1935, 
is $40,000; and under the acts of 1934 and 1932 is 
$50,000. The specific exemption for basic tax 
under the Code and the act of 1926 is $100,000; 
under the act of 1924 and prior acts, $50,000. 

'" Disallowed deductions applicable only to 
estates of individuals who died on or after October 
22, 1942, are equal to the amount by which the 
sum of funeral and administration expenses, debts 



of the decedent, mortgages and liens, and support 
of dependents exceeds the value of property in- 
cludible in gross estate subject to claims. 

" The net estate (or no net estate) before spe- 
cific exemption for nontaxable returns is a com- 
bination of positive and negative amounts. 

'2 The net estate for basic tax includes the net 
estate for returns filed under the 1926 and prior 
acts. 

" The basic tax (before and after credits) in- 
cludes the tax liability for returns filed under the 
1926 and prior acts. 

1* Estate, inheritance, legacy, or succession taxes 
paid to States, Territories, District of Columbia, 
or (after June 29, 1939) possessions of the United 
States. 

'^ The defense tax applies only to estates of indi- 
viduals who died in the period June 26, 1940, 
through September 20, 1941, effective period of the 
1940 act. The defense tax is 10 percent of the 
tax (after credits), computed without regard to the 
defense tax. 

'8 An exemption with respect to insurance re- 
ceivable by beneficiaries other than the estate, not 
to exceed in the aggregate $40,000 for any one 
estate, is allowable for estates of individuals who 
died prior to October 22, 1942. 

" Less than $500. 

w Net estate before specific exemption classes are 
based on the amount of net estate for additional 
tax before the deduction for specific exemption. 

" Gross estate classes are based on total gross 
estate plus tax-exempt life insurance. 

20 Negative amount. 

21 Includes net estate of $112,885 reported on 3 
returns taxable under the Revenue Acts of 1926, 
1924, and prior acts. 

22 Returns showing a tax under provisions of the 
Revenue Act of 1926, or under the basic tax pro- 
visions of subsequent acts and of the Internal 
Revenue Code. (Returns taxed under the 1924 
or prior acts are excluded.) 

23 Changes in the revenue acts affecting the com- 
parability of statistical data from estate tax re- 
turns are summarized on pp. 376-380. 

2* Estates of citizens and resident aliens exclude 
returns filed for nonresident citizens who died 
prior to May 11, 1934. 

25 Estates of nonresident aliens include returns 
filed for nonresident citizens who died prior to 
May 11, 1934. 

26 The net estate tabulated for filing periods sub- 
sequent to 1932 is the net estate for additional tax 
plus the regular net estate for returns filed under 
the 1926 and prior acts; and the tax liability tabu- 
lated is the sum of (1) net basic tax (after credits), 
(2) net additional tax (after credits), and (3) de- 
fense tax, effective only under the 1940 act. 



GIFT TAX RETURNS 



335 



rl/l>iU'iji>i 



X/ 



GIFT TAX RETURNS 



SUMMARY DATA 



Gift tax returns for the calendar year 1944 were filed by 18,397 donors, 
reporting the transfer by gift of property having a total value of 
$499,011,835 before exclusions which amount to $87,840,000. There are 
4,979 taxable returns, showing total gifts of $276,120,566 before exclu- 
sions amounting to $32,418,000; net gifts of $148,419,502; and tax 
Uability of $37,780,549. The 13,418 nontaxable returns disclose total 
gifts of $222,891,269 before exclusions amounting to $55,422,000 and 
show deductions for specific exemption and for gifts made to charitable, 
public, and similar organizations which are equal to the total gifts after 
exclusions. 

Compared with the previous year, there are increases of 1,410, or 8.3 
percent, in the number of returns; of $86,357,203, or 20.9 percent, in 
total gifts; of $24,483,614, or 19.8 percent, in net gifts; and of $8,143,719, 
or 27.5 percent, in tax habihty. The effective tax rate is 25.5 percent 
for 1944 as compared with 23.9 for 1943. 

The principal types of property transferred, as reported on the gift 
tax returns for 1944, are stocks and bonds, cash, and real estate. As in 
former years, the value of stocks and bonds exceeds that of any other 
type. Stocks and bonds comprise 50.1 percent of the total gifts before 
exclusions, cash 20.2 percent, real estate 14.2 percent, insurance 1.7 
percent, and miscellaneous property 13.8 percent. Miscellaneous 
property includes such items as jewelry, objects of art, copyrights, for- 
giveness of debts, interest in a business, assignment of judgments, lease- 
holds, land contracts, notes, and life interest in property. 

Gifts amounting to $105,027,152, or 21.1 percent of the total gifts 
were transferred in trust. Stocks and bonds constitute 65.5 percent 
and cash 16.0 percent of the gifts transferred in this manner. 

Property transferred by gift to approximately 2,117 charitable, public, 
and similar organizations during 1944 was valued at $77,474,829, which 
is 15.5 percent of the total gifts before exclusions. These gifts are 
deductible in computing the gift tax liability (except in certain instances, 
if made by a non-resident alien), inasmuch as an exclusion is granted of 
the first $3,000 given each donee and the remainder is allowed as a 
deduction in computing net gifts. Corresponding gifts to charitable 
organizations for 1943 amounted to $42,537,102, or 10.3 percent of the 
total gift for that year. 

GIFT TAX LAW 

The Federal gift tax on the transfer of property by gift is imposed by 
chapter 4 of the Internal Revenue Code. The gift tax is not imposed 
upon property but subjects to tax the transfers of property by gift and 
extends to the sales and exchanges of property for less than an adequate 
and full consideration in money or money's worth. The tax is imposed 
whether the transfer is in trust or otherwise, whether the gift is direct 
or indirect or of a future interest in property, and whether the property 

337 



338 STATISTICS OF INCOME FOR 1944, PART 1 

SO transferred is real or personal, tangible or intangible. The gift tax, 
a primary and personal liability of the donor, is an excise upon his act of 
making the transfer, and is measured by the value of properties passing 
from the donor to the donee or donees during the calendar year, regard- 
less of the fact that the identitj^ of any donee may not then be known or 
ascertainable. 

A gift tax return. Form 709, is required of every citizen or resident of 
the United States who, during the calendar year 1944, transferred to any 
one donee gifts totaling more than $3,000 in value or who, regardless of 
value, made a gift of a future interest in property. A nonresident alien 
is similarly required to file a gift tax return if the gift consists of property 
situated in the United States. A return is required even though because 
of authorized deductions a tax may not be due. The return is due on 
or before the 15th day of March following the close of the calendar year 
in which the gift is made, and may not be filed prior to the close of the 
calendar year except in the case of a return for gifts made by a deceased 
donor. 

The entire value of any gift of a future interest in property, however 
small, must be included in the total amount of gifts for the year in which 
the gift is made. The first $3,000 value of gifts, except gifts of a future 
interest in propert}', made to any one donee during the year, is, for the 
purpose of the computation of the tax, excluded from the amount of 
gifts for the year. The entire value of gifts totaling more than $3,000 
made to any one donee during the year must be included in the amount 
of gifts for the year, provision being made on the return for the exclusion 
of the first $3,000 of value, except in the case of future interests in 
property. 

In determining the amount of the net gifts for the calendar year there 
may be deducted, if the donor is a citizen or resident of the United 
States, a specific exemption of $30,000 less the sum of amounts claimed 
and allowed in prior years. The exemption, at the option of the donor, 
may be taken in one year or be spread over a period of years until 
exhausted. A nonresident alien donor is not entitled to this exemption. 
Also, a deduction is allowable on account of charitable, public, and 
similar gifts made during the year. The value of such gifts less the 
exclusion of the first $3,000 of value is deductible (except in certain 
instances, if made by a nonresident alien) in determining the amount of 
net gifts for the year. 

The gift tax rate is 2}/i percent on the first $5,000 of net gifts, increasing 
on a graduated scale to 57^ percent on net gifts in excess of $10,000,000. 
The tax liability for the calendar year is the excess of a tax computed 
on the aggregate net gifts transferred subsequent to June 6, 1932, over 
a tax computed on the aggregate gifts exclusive of the current year net 
gifts. 

A synopsis of tax rates, exclusions, specific exemption, and deductions 
l)rovi(led by the various revenue acts is presented on pages 381-384. 

RETURNS INCLUDED 

Gift tax returns used for this report are returns filed for gifts made 
during 1944, excluding returns which are not required to be filed. Data 
are completely tabulated from each return, prior to any revision that 
may be made as a result of audit by the Bureau of Internal Revenue. 



STATISTICS OF INCOME FOR 1944, PART 1 339 

The gift tax liability tabulated from these returns does not agree with 
the gift tax collections during 1945, because payment of the tax may be 
deferred or the tax liability may be revised in audit ; moreover, the col- 
lections include interest, penalties, and delinquent payments of tax, 
none of which are tabulated in this report. 

BASIC ITEMS 

Total gifts or total gifts before exclusions mean the entire value of gifts 
transferred where the total value transferred to any one donee is more 
than $3,000, except in the case of a gift of a future interest in property 
the value thereof, however small, is included. (Gifts to any one donee 
totaling $3,000 or less, other than of a future interest in property, are 
excluded.) 

Exclusion of the first $3,000 of gifts made to any one donee during the 
calendar year is allowable, except with respect to gifts of future interests 
in property, in determining the total included amount of gifts for such 
year. 

Total gifts after exclusions mean the amount of total gifts in excess of 
the exclusions and is the "Total included amount of gifts for year" 
reported on the face of the gift tax return. 

Specific exemption of $30,000 less the sum of the amounts claimed and 
allowed in prior years may be deducted from total gifts after exclusion 
by citizens and residents. The exemption of $30,000 may be taken in 
its entirety in a single year or may be spread over a period of years, at 
the option of the donor. However, when the aggregate of $30,000 
has been taken no further exemption is allowable. The corresponding 
specific exemption for the period of 1932-35 was $50,000; for 1936-42, 
$40,000; and for 1943, $30,000. In case a taxpayer has taken exemption 
in excess of $30,000 previous to 1943, the amount of the excess is added 
to the aggregate net gifts accumulated for prior years, for the purpose of 
computing the tax Uability for the current year. Nonresident aUens 
are denied the specific exemption. 

Net gifts mean the excess of total gifts after exclusions over the sum 
of the deduction for charitable, pubHc, and similar gifts (after exclusions), 
and, in the case of citizens and residents, the deduction for specific 
exemption claimed in the current year. 

Gift tax is the excess of a tax, computed at current year rates, on the 
aggregate net gifts transferred subsequent to June 6, 1932, over a tax 
computed at the same rates on the aggregate net gifts exclusive of the 
current year net gifts. This method of computing the gift tax results in 
the net gifts of the current year being taxed either at the same rate 
apphed to net gifts of the most recent prior year or at a higher rate, 
regardless of the amount transferred in the current year. Owing to the 
graduated tax rate and the variations in the amounts of exclusions, 
deductions, and specific exemption to be taken, and in the amount of 
aggregate net gifts accumulated since June 6, 1932, individuals making 
gifts of equal amounts in the same calendar year may have different 
tax liabilities; or one may have a tax Uability and the other no tax 
liability. 

Prior years, in reference to gift tax returns, mean the interval of years 
since the inception of the present period of gift taxation (June 6, 1932) 
exclusive of the current year. 



340 STATISTICS OF INCOME FOR 1944, PART 1 

Net gifts for prior years are the aggregate net gifts accumulated since 
June 6, 1932, exclusive of the current year. The net gifts for prior 
years are tabulated from schedule C of the current year return and may 
exceed net gifts actually reported for those j^ears, for the reason that 
when specific exemption of over $30,000 has been taken prior to 1943, 
the net gifts for prior years are increased in schedule C by the amount 
in excess of $30,000. 

Tax on net gifts for prior years is the tax computed on aggregate net 
gifts for the preceding years (as shown in schedule C on the current year 
return) and may not be the actual tax liability reported for those years 
because it is computed at current rates on aggregate net gifts for prior 
years adjusted to include any specific exemption in excess of $30,000 
taken prior to 1943. 

Identical donor is a term used to indicate an individual who made 
gifts to donees other than charitable, public, and similar organizations in 
both the current yesiv and in one or more prior years. Identical donors 
are identified from data on the current year return only. Schedule C 
shows the net gifts for, and specific exemption taken in, prior years, from 
which data it can be determined whether the prior year gifts were made 
to donees other than charitable organizations. 

CLASSIFICATION OF RETURNS 

Gift tax returns are classified as taxable and nontaxable, and identical 
donors are distinguished from other donors. Taxable returns show net 
gifts and are further classified by size of net gift and by size of total gift 
plus tax. Nontaxable returns show no net gifts and are further classified 
by size of total gifts. The taxable returns of identical donors which are 
also taxable for prior years are classified by size of the aggregate net 
gifts for prior years. Data are presented by these classifications in the 
gift tax tables; but not all items are available for every classification. 

Taxable or nontaxable. — Returns are classified as taxable or non- 
taxable for the current year and also as taxable or nontaxable for pr