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

STATISTICS OF INCOME 
FOR 1945 

PART 1 

COMPILED FROM INDIVIDUAL INCOME TAX 

RETURNS. TAXABLE FIDUCIARY INCOME TAX 

RETURNS. AND GIFT TAX RETURNS 

UNITED STATES ^TREASURY DEPARTMENT 
BUREAUOF INJERNAL REVENUE - WASHINGTON. D. C. 



U. S. TREASURY DEPARTMENT 

BUREAU OF INTERNAL REVENUE 



STATISTICS OF INCOME 
FOR 1945 



PART 1 

COMPILED FROM INDIVIDUAL INCOME TAX 

RETURNS, TAXABLE FIDUCIARY INCOME 

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 : 1951 



For sale by the Superintendent of Documents, U. S. Government Printing Office 
Washington 25. D. C. - Price $1.00 ( Paper cover) 



PUBLIC 



"^35/;^^^ 3/), 3^ 



U. S. SUPERINTENDENT OF DOCUMENTS 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, September 7, 1951. 

Sir: In accordance with the provisions of section 63 of the Internal 
Revenue Code, requu-ing 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 1945, Part 1," setting forth by various classifications, data 
relative to the income, deductions, exemptions, credits, tax liability, 
tax withheld on wages, tax payments, tax refunds, and other pertinent 
facts reported on the individual income tax returns and on taxable 
fiduciary income tax returns for 1945, filed during 1946. This report 
also contains tabulations of data from the gift tax returns for 1945. 
In addition, there are historical presentations of significant data, 
published in previous reports, and tables showing synopsis of tax rates, 
credits, and other provisions of the income tax laws which affect the 
comparability of historical data. 
Respectfully, 

John B. Dunlap, 
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 

Basic items 7-9 

Classification of individual returns 10-12 

Scope of estimated data 12 

Tabulated data 12 

Simple and cumulative distributions by adjusted gross income classes 13-14 

Sources of income and deductions 15-31 

Sources of income or loss comprising adjusted gross income 16-18 

Deductions 19-21 

Sole proprietorships .- 25-27 

Net gain or loss from sales or exchanges of capital assets 27-30 

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 exemptions 4 1-42 

Patterns of income 45-46 

Data for States and Territories 46 

Income tax liability versus tax collections 46-47 

Description of sample and limitations of data 47-55 

Historical data 55-65 

Individual and fiduciary returns 55-56 

Capital gains and losses 56-61 

Capital loss carry-over 61-63 

Partnership returns, number filed 64 

Source Book of Statistics of Income 65 

BASIC TABLES 

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

gross income, and tax liability, with corresponding percentage dis- 
tributions — by adjusted gross income classes 69-71 

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

income, adjusted gross income, itemized deductions, surtax exemp- 
tion, 'and items of tax — by adjusted gross income classes and by 
returns with standard deduction or with itemized deductions 72-85 

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

comprising 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 86-99 

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

tax credits, average tax, and effective tax rate — by adjusted gross 
income classes and by types of tax 100-105 

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

held, payments on declaration, balance of tax due, refund, and 
credit on 1946 tax — by adjusted gross income classes, by returns 
with a tax due at time of filing or with tax ov^erpayment, and by 
types of tax payment 106-123 



VI CONTENTS 

Page 

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

justed gross income classes, by marital status, and by sex 124-131 

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

by niarital status, and by munber of surtax exemptions 132-139 

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

and by selected patterns of income 140-143 

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

selected patterns of income 144-153 

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

by selected patterns of income, and by size of specific source of 
income 154-16 1 

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 1 162-169 

12. Frequency distribution of returns with itemized deductions — by ad- 

justed gross income classes and by net income cla-sses 170-179 

13. Salaries, dividends and interest, adjusted gross income, and tax lia- 

bility — by States and Territories 180 

14. Number of returns, adjusted gross income, and tax liability — by ad- 

justed gross income classes and by States and Territories 181-193 

15. Number of sole proprietorships, total receipts, net profit, and net loss — 

bv industrial groups and bv businesses with net profit or with net 

loss .' 194-195 

16. Number of sole proprietorships, total receipts, cost of goods sold, 

business expenses, net profit, and net loss — by industrial groups, by 
businesses with net profit or with net loss, and b}' businesses with 
cost of goods sold or with no cost of goods sold 196-205 

17. Number of sole proprietorships, total receipts, net profit, and net loss — 

by size of total receipts, by industrial groups for businesses with net 
profit, and in aggregate for l:)usinesses with net loss 206-210 

18. Frequency distribution of sole proprietorships with net profit — bv 

size of net profit 211-212 

mSTORICAL TABLES 

19. Number of returns, income, tax, and tax credits, 1913-45 219-220 

20. Number of returns, income, tax, and effective tax rate, by income 

classes, 1014-45 221-232 

21. Sources of income, deductions, and income or deficit. 1916-45 233-241 

22. Number of returns, income, and tax, by States and Territories, 1936-45. 242-250 

TAXABLE FIDUCIARY INCOME TAX RETURNS 

Summary data 257 

Fiduciary returns included 257 

Income tax law with respect to fiduciarv income 257-258 

Basic items _' 258-259 

Classification of returns 259 

Tabulated data . 259-260 

Simple and cunuilative distributions by total income classes 2B0-261 

Sources of income and deductions 262-268 

Types of tax 269 

r>ata for States and Territories 269 

Data for estates and for trusts 269-270 

Historical data 271 

BASIC TABLES 

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

and tax liability, with corresponding percentage distributions — by 

total income classes 275-277 

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

income, deductions, smtax exemption, net income, and tax liability — _ 

bv total income classes 278-281 



CONTENTS Vn 

Page 

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

comprising total income, and each deduction — by total income 
classes 282-285 

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

income, deductions, surtax exemption, net income, and tax lia- 
bility — by net income classes 286-289 

5. Total income, net income, surtax exemption, tax liability, average tax, 

and effective tax rate — by total income classes and by tj-pes of tax. 290-295 

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 net gain or with net loss from sales of 
capital assets 296-303 

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

aries, net income, surtax exemption, and tax liability- — by total 
income classes and by estates or trusts 304-305 

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

income classes 306-313 

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

liability — by States and Territories 314 

HISTORICAL TABLES 

10. Numbei of returns, net income, and tax, 1937-45 319 

11. Number of returns, net income, tax and effective tax rate, bv net in- 

come classes 1937-45 319-220 

12. Sources of income, deductions, and net income, 1937-45 321-322 

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

1937-45 323-328 

GIFT TAX RETURNS 

Summary data 333 

Gift tax law 333-334 

Returns included 334-335 

Basic items 335-336 

Classification of returns 336-337 

Identical donors 337 

Tabulated data 337 

GIFT TAX TABLES 

1. Number of returns, total gifts by types of propert.y, exclusions, total 

gifts after exclusions, deductions, net gifts, and tax — taxable returns 

by net gift classes and nontaxable returns in aggregate 340-341 

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

net gifts, and tax — taxable returns bj^ total gift plus tax classes and 
nontaxable returns by total gift classes 342-344 

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

by types of property 345 

4. Number of returns for identical donors, total gifts after exclusions, 

deductions, net gifts, and tax — by taxable status 345 

5. Number of returns for identical donors who filed taxable returns for 

prior j-ears — by net gift for prior years classes 346 

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

1932-45 347 



VIII CONTEXTS 

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

Individual and fiduciary returns: Page 

A. Pie(|uircnieiits for filin^r, amount of personal exemption, credit for 

dependents, and normal tax rates, 1913-45 350-356 

B. Surtax rates and total surtax, 1913-45 358-361 

C. Optional tax, individual returns, Form 1040A only, 1941-43; 

Forms W-2 and 1040, 1944-45 362-366 

D. Provisions pertaining to capital gains and losses, 1922-45 368-369 

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

foreign countries 1917-45, and earned income credit 1924-43 370 

Gift tax returns: 

F. Requirements for filing, amount of exclusions and specific exemp- 

tion, 1924, 1925, and 1932-45 372 

G. Tax rates and tax, 1924, 1925, and 1932-45 373 

INCOME TAX FORMS 

Facsimiles of Forms 1040, \V-2, 1041, and 1065, for 1945 377-403 

Index 405-421 



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



INTRODUCTION 

This report, compiled from data reported on individual income tax 
returns, Forms 1040 and W-2, taxable fiduciar}^ income tax returns, 
Form 1041, 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 classi- 
fications of taxpayers and of income, the amounts allowed as deductions, 
exemptions, and credits, and any other facts deemed pertinent and 
valuable. 

Data for the individual returns, Forms 1040 and W-2, for 1945 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 tlu'ough 1943, and of data reported on 
individual returns only for 1944 and 1945. 

Data from the taxable fiduciary returns. Form 1041, for 1945 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 possible, in a manner 
similar to that used for individual returns. No composite data for 
the taxable fiduciary returns and individual returns are submitted. 
Four historical tables present a resume of data reported on taxable 
fiduciar}' returns for 1937 through 1945. 

Information from gift tax returns, Form 709, regarding property 
transferred bv gift during 1945 and the tax liability of the donor, is 
tabulated in five tables; and the sixth presents a brief summary of gift 
tax data for each year since June 7, 1932, the effective date of the 
present period of gift taxation. 

No information for estate tax returns is included in this report; the 
estate tax returns, Form 706, filed during the calendar year 1946, not 
having been processed by the Statistical Division. Data for estate 
tax returns filed during 1947 will be included in the report for 1946. 

Facsimiles of the 1945 income tax returns, Forms 1040, W-2, and 
1041, as well as the partnership return of income. Form 1065, are 
inserted at the close of this report. Data reported on the partnership 
return of income for 1945 will be published in a supplemental report. 



2 STATISTICS OF INCOME FOR 194 5, PART 1 

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, and 
to gift tax, setting forth for each of the revenue acts important 
provisions affecting the comparability of these historical data. 

A preliminary report, containing selected data for 1945, was issued 
July 30, 1948, and a portion of the data in this report was made public 
in a press release dated June 17, 1949. 



INDIVIDUAL INCOME TAX RETURNS 



STATISTICS OF INCOME FOR 194 5, PART 1 5 

INDIVIDUAL INCOME TAX RETURNS 

SUMMARY DATA 

The total number of individual income tax returns filed for the 
income year 1945 is 49,932,783, an increase of 2,821,288 returns, or 
6.0 percent, over the number of returns filed for the income year 1944. 
The current year returns include 20,869,431 optional returns. Form 
W-2, the withholding receipt for tax withheld on wages; 19,206,483 
short-form returns, Form 1040; and 9,856,869 long-form returns, Form 
1040. 

There are 42,650,502 taxable returns, an increase of 296,034 returns, 
or 0.7 percent, as compared with the number of taxable returns for 
1944. Nontaxable returns for 1945 number 7,282,281, an increase of 
2,525,254, or 53.1 percent, over those of last year. 

The optional standard deduction is used on 41,454,193 returns, or 
83.0 percent of the total number of returns. The income on 6,604,241 
of these returns is such that the amount thereof is shoAvn as non- 
taxable in the tax table. Among the 34,849,952 taxable returns with 
standard deduction, there are 1,378,279 returns with adjusted gross 
income of $5,000 or over, wherein the standard deduction is $500. 
The number of returns, taxable and nontaxable, by form of return is 
as follows: 



Form of return 


Total 


Taxable 


Nontaxable 


Form W-2 

Form 1040: 

Short-form_ .__ 


20, 869, 431 
19, 206, 483 

1, 378, 279 

7, 216, 542 
1, 262, 048 


16, 788, 010 
16, 683, 663 

1, 378, 279 

6, 538, 502 
1, 262, 048 


4, 081, 421 
2, 522, 820 


Lons-form: 

With standard deduction — adjusted gross income 
$5,000ormore 


With itemized deductions: 

Adjusted gross income under $5,000 


678 040 


Adjusted gross income $5,000 or more _ 








Total returns 


49, 932, 783 


42, 650, 502 


7, 282, 281 





Adjusted gross income of $120,301,131,000 is shown on 49,750,991 
returns. The adjusted gross income increased $3,586,394,000, or 3.1 
percent, over that of last year. Adjusted gross deficit is $292,472,000 
shown on 181,792 returns. The adjusted gross deficit increased 
$42,701,000, or 17.1 percent, as compared with that reported last vear. 

The tax liabihty for 1945 is $17,050,378,000, an increase of $833,- 
977,000, or 5,1 percent, as compared with' that for 1944. The current 
year average tax liabilitv for all returns is $341 and for taxable returns 
is $400, as compared with $344 and $383, respectively, for 1944. The 
effective tax rate for taxable returns, based on adjusted gross income, 
is 14.5 percent for 1945 as compared with 14.1 percent for 1944. 



6 



STATISTICS OF INCOME FOR 1945, PART 1 



The number of returns, amounts of adjusted gross income or deficit, 
and tax, for 1945 and 1944, together with the amount and percentage 
of increase or decrease, are as follows: 

Comparative dcta, individual relvrns, 1945 and 1944 

[Money figures in thousands of dollars] 



Total individual returns: 

Number of returns -.- 

Adjusted frro^s income 

Adjusted fcross deficit 

Tax liability 

Taxable individual returns: 

Number of returns 

Adjusted gross income 

Normal tax and surtax 

Alternative tax -- 

Totaltax. - 

Nontaxable individual returns: 
With adjusted gross income: 

Number of returns 

Adjusted gross income 

With no adjusted gross income: 

Number of returns 

Adjusted gross deficit 



49, 
120, 



932, 783 
301, 1,31 
292. 472 
050, 378 

650. 502 
5r.l,6fil 
049. 607 
000, 771 
050, 378 



100. 489 
739. 470 



181, 792 
292, 472 



1944 



47.111.495 

116. 714, 730 

24°, 771 

16, 216, 401 

42, 354, 468 

114. 761.. 385 

14. 955. 806 

1, 200, 595 

16, 216, 401 



4, 565, 122 
1, 953. 351 



191,905 
249, 771 



Increase or 
decrease (— ) 



Number or 
amount 



2,821,288 

3. 586, 394 

42, 701 

833. 977 

296. 034 

2. 800, 276 

93. 801 

740. 176 

833,977 



2, 535, 367 
786, 118 



-10,113 
42, 701 



Percent 



6.0 
3.1 

17.1 
5.1 

.7 
2.4 

.6 

58.7 

5.1 



55.5 
40.2 



-5.3 
17.1 



INDIVIDUAL RETURNS INCLUDED 

The individual income tax returns for 1945, included in this report, 
are calendar year returns, fiscal year returns ending within the period 
July 1945 through June 1946, and part year retm-ns with the greater 
portion of the accounting period in 1945. The returns inchide Forms 
W-2 and 1040 filed by citizens and resident aliens and Form 1040B 
filed by nonresident aliens having a business withm the United States. 
Tentative returns are not included and amended returns are used 
only if the original returns are exchided. 

Form W-2, the withholding receipt for income tax withheld on 
wages, is the optional return ^^•llich may be filed by persons whose 
total incom.e is less than $5,000 consisting of wages shown thereon and 
not more than $100 of other wages, dividends, and interest. The tax 
liability is determined 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 exemp- 
tions claimed by the taxpayer and also allows for deductions and tax 
credits approximating 10 percent of the incom.e. Husband and wife 
may file a combined return on Form W-2 if theu- aggregate income 
meets the requirements for use of this form. On such returns, the tax 
as determined by the collector is the lesser of two am.ounts; the tax 
on the combined incomes or the aggregate tax on the separate mcomes. 

Form 1040, the regular incom.e tax return, which may be either a 
long-form return or a short-form return, is used by persons who, b}^ 
reason of the size or source of their uicome, arc not permitted to use 
Form W-2 as a return, and by persons who, although eligible to use 
Form W-2, find it to theu- advantage to use Form 1040. Persons 
with adjusted gross income of less than $5,000, regardless of the 



STATISTICS OF INCOME FOR 1945, PART 1 7 

source, may elect to file the short-form retm-n on which deductions 
and tax credits are not itemized, the tax being determined on the 
basis of adjusted gross income by the taxpayer 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 based on net income after the allowable exemptions. 

An exiguous number of returns, Form 1040B, are filed by nonresi- 
dent aliens having a trade or business within the United States ; these 
returns are edited so that the data thereon conform to that tabulated 
for returns, Form 1040, and are included in the statistics whether or 
not specifically mentioned. 

Nontaxable returns, Forms W-2 and 1040, with adjusted gross 
income under $500 or with adjusted gross deficit, included in statistics, 
are filed in compliance with the requhement that a return must be 
filed by every person who had $500 or more gross income m 1945. 
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 pavments made on Declaration of Estimated Income Tax, Form 
1040-ES. 

Statistics are taken from the returns as filed, prior to revisions that 
Tnay be made as a result of audit. Facsimiles of mdividual income 
tax returns. Forms W-2 and 1040, are showna on pages 377-387. 

CHANGES IN THE INTERNAL REVENUE CODE 

The Individual Income Tax Act of 1944, amendatory of the Internal 
Revenue Code, provides new wage bracket withholding tables and 
percentage rates for the withholding of tax at source on wages paid on 
or after January 1, 1945. Although there is no change in the income 
tax rates, the new wage bracket withholding tables are designed with 
reference to the per capita exemption and with narrower wage brack- 
ets, so that the withholding corresponds more closely with the final 
tax liability, especially on small incomes, than was formerly the case. 

The Revenue Act of 1945 provides that a fiscal year taxpayer whose 
taxable year begins in 1945 and ends in 1946 is subject to the law 
applicable to taxable years beginning on January 1, 1945, as well as 
the law applicable to taxable years beginnmg on January 1, 1946. 
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, 1946, and after December 31, 1945, respectively. The 
tax liability is then determined by combmmg the prorated portions 
of the two tentative taxes. 

BASIC ITEMS 

Adjusted gross income is defined in the Code as gross income minus 
allowable trade and business deductions, expenses of travel and lodg- 
ing in connection with employment, reimbm'sed expenses in connec- 
tion with employment, deductions attributable to rents and royalties, 
deductions for depreciation and depletion allowable to life tenants or 
to income beneficiaries of property held in trust, and allowable losses 
from sales of property. 



8 STATISTICS OF IXCOME FOR 194 5, PART 1 

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 $r),000, the 
tax liability may be determined on the })asis of adjusted gi-oss 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 profes- 
sion until the net income had been determined, i. e., after there had 
been deducted not only the cost of doing business but also other 
non-business deductions and credits which the law allowed, such as 
contributions, medical expenses, taxes, interest, and casualty losses. 

Adjusted gross deficit occurs when the allowable deductions for the 
computation 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 
itemized 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 net income, the net income thereon is not tabulated in this 
report. 

A^et deficit, reported on returns with itemized deductions, is the 
excess of the itemized deductions over the adjusted gross income or 
the sum of adjusted gross deficit and itemized deductions. 

Tax liability, unless otherwise indicated, is the tax liability after 
deduction for 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 retiu-ns 
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 tlie 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 mcome. 

For the majority of individuals, income tax Ifability is paid, in whole 
or in i)art, 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 tlu^se payments ai'e insufficient to cover the 
total tax, there is a ))alanc(> of tax due at the time of filing th(> ii)come 
tax return. If the tax withheld and /oi- payments on declaration exceed 
the tax liability, the overpayment of tax is refundiil)le to the taxpayer 
unless he signifies on a return, Form 1040, that he wishes the over- 
payment to be credited on his 1940 estimated ta.x. 

Tax mthheld, reported on the income tax return as a payment on tax 
liability, is the amount of tax withheld on wages, by employers. The 
amount of tax withheld on wages is delernrined by the em])loyer 
either by (1) use of wage bracket withholding tables, providc'd under 
the Code as amended by the Individual Income Tax Act of 1944. in 
which the amounts to be withlu'ld are based on various wage levels 
after an allowance for withholding exem])tions; or (2) ap])lication of 
the prescribed percentage rates to the amount of wages in excess of the 
withholding exemptions. Certain types of wage and salary pa3'ments. 



STATISTICS OF INCOME FOR 1945, PART 1 9 

such as, those for military service, agricultural labor, domestic service, 
and ministry of the gospel are exempt from withholding. 

Payments on 194o Declaration of Estimated Tax, reported on the 
income tax retm*n as a payment on tax liability, include the credit for 
an overpayment of the prior year's tax as well as the aggregate pa^^- 
ments made on the 1945 declaration of estimated tax. 1 his entry was 
brought forward by the taxpayer, from his Form 1040-ES. 

Balance of tax due at time oj filim} is the excess of the 1945 tax 
liability over the sum of the tax vrithheld, the payments on 1945 
declaration, and the credit for an overpayment of the prior j^ear's tax. 
The amount due is paid in cash with the filing of the return, except in 
the case of the optional retm-ns. Form ^\'-2, wherein the tax is de- 
termmed and assessed by the collector of internal revenue. 

Overpayment {refund, or credit on 1946 estimated tax) occiu-s if the 
sum of the tax witldield, the payments on 1945 declaration, and the 
credit for an overpayment of the prior year's tax exceeds the tax 
liability for 1945. Such tax overpayment is refundable or, at the 
option of the taxpayer using Form 1040, may be credited against the 
1946 estimated tax. The amount refunded, as indicated on the 
income tax returns, is tabulated separately from the amount to be 
credited against the 1946 estimated tax, in one table of this report. 

Exemption allowed as a credit against net income for the pm-pose of 
computmg normal tax and the amount of exemption allowed for 
computing sm-tax are determined separateh'. The normal tax ex- 
emption, not tabulated in statistics, is $500 for the taxpayer, except 
that, if husband and wife file a joint or combined return, the normal 
tax exemption is $500 plus the amount of the smaller of the two 
adjusted gross incomes but not more than $1,000. 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 
taxpayer, $500 for his spouse if a joint or combined return is filed, and 
$500 for each dependent with respect to whom sm'tax exemption may 
be claimed. If the optional tax is paid, surtax exemption is allowed 
automatically. A dependent is a close relative, specified by law, with 
mcome 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, step- 
sister, half brother, half sister, brother-in-law, or sister-in-law; uncle, 
aimt, nephew, or niece; provided he or she is a citizen of the United 
States, Canada, or Mexico, and has not filed a joint retm-n with another 
person. Dependents meeting these qualifications need not be under 
18 years of age. 

The amount of SLU'tax exemption tabulated in Statistics of Income 
includes the sm-tax exemption from retm-ns with optional tax, wherein 
the exemption is allowed automatically, as well as the sm-tax exemp- 
tion from retm-ns on which the tax is computed. Slight duplication of 
exemption exists on accoimt of dependents with less than $500 mcome, 
who file a retm-n 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. 

865193—51 2 



10 STATISTICS OF INCOME FOR 194 5, PART 1 

CLASSIFICATION OF INDIVIDUAL RETURNS 

Individual returns are classified by adjusted gross income classes, by 
taxable and nontaxable returns, by retiuns 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. In 
addition to the foregoing classifications, returns are classified, for a 
frequency distribution only, by number of surtax exemptions, by 
selected patterns of income, by size of specific source of income, and 
retm'iis with itemized deductions are classified by net income classes. 
Also, the business activity of taxpayers who report income from the 
operation thereof as a sole proprietor, is classified by industrial 
groups. Data presented under the various classifications differ, some 
items not being available for all classifications. 

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. Returns with adjusted gross deficit, disregarding 
the size thereof, are designated "No adjusted gross income" and 
appear as the first adjusted gross income class under nontaxable 
returns. Class intervals are set at the same levels as those used for 
the previous year. 

Returns ivith standard deduction or with itemized, deductions. — 
Returns with standard deduction are optional returns, Form W-2; 
short-form returns, Form 1040, with adjusted gross income under 
$5,000; and long-form retm*ns. Form 1040, with adjusted gross income 
of $5,000 or more on which the $500 standard deduction is used. 
Retm-ns classified as returns with itemized deductions are long-form 
returns. Form 1040, on which deductions are itemized in detail; 
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. Form 1040, with no adjusted gross 
income whether or not deductions are itemized. 

Taiohle and ncntaxable return'^. — This classification is based on the 
existence or nonexistence of a tax liabilit}^ after tax credits. 

Types of tax liability. — Returns are segregated on the basis of the 
two general t\T)es of tax liability: the regular normal tax and surtax 
and the alternative tax paid in case of capital gain from sales or 
exchanges of capital assets held more than 6 months. Returns with 
normal tax and surtax consist of returns with normal tax o^ly and 
returns with l:olh normal tax and surtax, whetlier or not the income 
includes a net gain or loss from sales of capital assets. The returns 
are Form W-2 and short-form returns, Form 1040, wherein the optional 
tax is paid in lieu of normal tax and surtax, and the taxable long- 
form returns, Form 1040, except those on which th<^ alternative tax is 
imposed. Returns with alternative tax are long-form returns, Form 
1040, with surtax net income in excess of $16,000, wherein the net 
income includes a net long-term capital gain or an excess of net long- 
term capital gain over the net short-term capital loss and the 
alternative tax liability is less than the regular normal tax and surtax 
liability com])uted on net income which includes the net gain from 
sales of capital assets. 



STATISTICS OF INCOME FOR 19 45, PART 1 11 

Eeturns with tax due at time of filing or with tax overpayment. — 
Heturns with balance of tax due are those on which the tax liabihty is 
greater than payments made by means of tax withhekl and/or decla- 
ration of estimated tax. Returns with tax overpayment are those on 
which the tax liability is less than the payments made by the same 
means. For each classification, the returns are tabrlated according 
to these tw^o types of payments, singly or in combination. 

Marital status. — The classification of returns for marital status of 
the taxpayer 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 (including combined returns) 
■of husbands and wives, separate returns of husbands and wives, sep- 
arate community prorerty returns, and returns of single persons. 
Except for the joint returns, each group is classified 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 the surtax. The number of 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 the joint returns of 
husbands and wives; and a class for each of one through three and 
for four or more exemptions for the separate returns of husbands 
and wives (including separate community returns) and for the 
returns of single persons. 

Patterns of income. — Returns are classified on the basis of four 
■selected 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 returns 
Form W-2, is wages not subject to withholding, dividends, and interest, 
not exceeding in total $100 per return; for returns. 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 
misceUaneous income. 

Size oj 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 
dividends and interest, or by size of other income, or by size of other 
loss. Also, for the returns with other income or with other loss, there 
is a distribution by size of source for each of the component items 
comprising the 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. — Returns with itemized deductions are classified 
on the basis of the income tax net income. 

Industrial groups. — The business activity of taxpayers, reporting 
income from solely owned business or profession, is classified by 
industrial groups in accordance with the nature of business as described 



12 STATISTICS OF INCOME FOR 1945, PART 1 

in th(! business scbodulo. When two or more kinds of business are 
conducted, each business is classified separately, on the basis of its 
description. 

States and Territories. — The segregation of returns on the basis of 
States and Teri'itories is determined by the location of the collection 
district in which the j'cturn is filed, except that for the District of 
Columbia, the segregation is determined by the address of the tax- 
payer. Coll(M'*- )!) districts, or groups of such (Hstricts, are coextensive 
with the States iind 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. 

SCOPE OF ESTIMATED DATA 

Statistical data for 1945 tabulated for the individual returns are 
estimated from samples of returns for the optional returns. Form 
W~2; short-form returns. Form 1040, with adjusted gross income 
under $5,000; and for long-form returns. Form 1040, with adjusted 
gross income under $25,000. Data for individual returns with ad- 
justed 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 
sampling variations are fully explained in the description of the 
sample and limitations of the data, pages 47-55. 

TABULATED DATA 

Statistical data for the individual returns are presented in 18 basic 
tables. Tables 1 through 12 show national data distributed by the 
various types of size classifications. Table 13 has limited data by State 
distributions and table 14 presents the number of returns, adjusted 
gross income, and tax liability for each State b}^ adjusted gross income 
classes. Tn all these tables no (Hstinction is ma(le between returns, 
Form W-2 and Form 1040, data from both being tabulated together. 
Data pertaining to business or profession rei)orted l)y sole proprietors 
on returns, Form 1040, arc tabulated in tables 15 through 18. The 
first 13 tables are similar to the basic tables published in Statistics of 
Income for 1944, Fart 1. 

Tables appearing in the context, for the most part, are summaries 
of data from the basic tables presented by broader class intervals. 
However, there is some information hot elsewhere tabulated relating 
to the optional returns. Form W-2, and to the medical expenses 
reported on returns with itemized de(hictions. 

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



STATISTICS OF INCOME FOR 19 45, PART 1 



13 



SIMPLE AND CUMULATIVE DISTRIBUTIONS BY ADJUSTED GROSS INCOME CLASSES 

The number of returns filed, the amount of adjusted gross income, 
and the tax HabiHty for returns with adjusted gross income are tabu- 
lated by adjusted gross income classes in basic table 1 to show the 
simple distribution, the cumulative distribution from the highest class, 
the cumulative distribution from the lowest class, and the correspond- 
ing percentage distributions. In these distributions, taxable and 
nontaxable returns are combined. Data for returns with no adjusted 
gross income (nontaxable) are shown in aggregate, apart from the 
cumulative data. 

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

Individual returns for 1945, hy 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] 





Number of returns 


Adjusted gross income classes ' 


Simple distribution 


Cumulative distri- 
bution from high- 
est income class 


Cumulative distribu- 
tion from lowest 
income class 




Number 


Percent 
of total 


Number 


Percent 
of total 


Number 


Percent 
of total 


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


5, 452, 051 
6,213,141 
7, 319, 124 
7, 175, 731 
6, 348, 181 

5, 252, 169 

6, 737, 442 
2, 612. 825 
1,885,471 

353, 346 

155,308 

83, 229 

120, 220 

33, 495 

5,530 

2,871 

528 

258 

71 


10.96 

12.49 

14.71 

14.42 

12.76 

10.56 

13.54 

5.25 

3.79 

.71 

.31 

.17 

.24 

.C7 

.01 

.01 

(«) 

(«) 

(«) 


49, 750, 991 

44, 298. 940 

38, 085, 799 

30, 766, 675 

23, 590, 944 

17, 242, 763 

11,990,594 

5,253,152 

2, 640, 327 

754, 856 

401,510 

246, 202 

162, 973 

42, 753 

9, 258 

3,728 

857 

329 

71 


100. 00 

89. f^' 

7t\ 5.5 

61. H 

47.42 

34. 66 

24.10 

10.56 

5.81 

1..52 

.81 

.49 

..33 

.09 

.02 

.01 

(«) 

(«) 

(») 


5, 452, 051 
11,665,192 
18,984,316 
26, 160, 047 
32, 508, 228 
37, 760, 397 
44, 497, 839 
47. 110, 664 
48, 996, 135 
49, 349. 481 
49, 504, 789 
49, 588, 018 
49, 708, 238 
49, 741, 733 
49, 747, 263 
49, 75C, 134 
49, 750, 662 
49, 750, 920 
49, 750, 991 


10.96 




23. 45 


1 under 1.5 * . . 


38.16 


1.5 under 2 . . 


52. 58 


2 under 2.5 


65.34 


2.5 under 3 _ 


75.90 


3 under 4 - . . . 


89.44 


4 under 5 


94.69 


5 under 10 ... 


98.48 


10 under 15 ....... 


99.19 


15 under 20 .- 


99.51 


20 under 25 . 


99.67 


25 under 50 


99.91 


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 


49, 750, 991 
181,792 


100. 00 

(') 










Individual returns (nontaxable) 
with no adjusted gross income ' 




















Grand total 


49, 932, 783 


(') 





















For footnotes, see pp. 4.3-t4; for extent to which data are estimated, see pp. 47-55. 



14 



STATISTICS OF INCOME FOR 1945, PART 1 



Individual returns for 1945, by adjusted gross income classes: Simple and cumulative- 
distributio^iS of number of returns, adjusted gross income, and tax liability, with 
corresponding percentage distributions — Continued 

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









Adjusted gross income 


1 




Adjusted gross income classes ' 


Simple distribution 


Cumulative distri- 
bution from high- 
est income class 


Cumulative distribu- 
tion from lowest 
income class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


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


1, 498, 401 
4, 660, 978 
9, 213, 989 

12,537,887 
14, 236, 038 
14, 394, 603 
23,142,517 
11,541,980 
12,27,3,236 
4, 267, 146 
2, 668, 955 
1,853,715 
4, 052, 666 

2, 232, 799 
66', 464 
569, 597 
202, 032 
169,744 
123, 384 


1.25 

3.87 

7.66 

10.42 

11.83 

11.97 

19.24 

9.59 

10.20 

3.55 

2.22 

1.54 

3.37 

1.86 

.55 

.47 

.17 

.14 

.10 


120, 301, 131 

118,802,730 

114,141,752 

104,927,763 

92, 389, 876 

78,153,838 

63, 759, 235 

40,616,718 

29, 074, 73S 

16, 801, 502 

12,534,356 

9, 865, 401 

8,011,686 

3, 959, 020 

1, 726, 221 

1, 064, 757 

495,160 

293, 128 

123,384 


100.00 

98. 75 

94.88 

87.22 

76.80 

64.97 

5.3.00 

33. 76 

24.17 

1.3.97 

10. 42 

8.20 

6.66 

3.29 

1.43 

.89 

.41 

.24 

.10 


1,498,401 
6, 159, 379 
1.5,37.3,368 
27,911.255 
42,147,293 
56,541,896 
79,684.413 
91,226,393 
10.3.499,629 
107, 766, 775 
110,435.730 
112,289,445 
116,342,111 
118,574,910 
119,236,374 
119.80.5,971 
120. 008, 003 
120,177,747 
120, 301, 131 


1 25 


0.5 under 1 . 


5 12 


1 under 1.5' 


12 78 


1.5under2.- 


23 20 


2 under 2.5 

2.5 under 3 -.- 


35.03 
47.00 


3 under 4 


66.24 


4under5__ - . 


75.83 


5 under 10 -. .... 


86 03 


10 under 15 


89.58 


15 under 20 


91.80 


20 under 25 


93.34 


25 under 50 


96.71 


50 under 100 


98.57 


100 under 150 


99. 11 


150 under 300 


99. 59 


300 under 500 


99.76 


500 under 1,000 


99.90 


1,000 and over 


100.00- 


Total 


120,301,131 
8 292, 472 


100.00 

(') 










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




















Grand total 


'120,008,6.59 


(0 





























Tax liability « 






Adjusted gross incorr" classes ' 


Simple distribution 


Cumulative distri- 
bution from high- 
est income class 


Cumulative distribu- 
tion from lowest 
income class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


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














0.5 under 1 


1.38, 405 

575, 916 

1. 071. 7.30 

1, 344. 942 
1, 424. 862 

2, 569, 494 
1, 507, 599 
2,1! 9. .569 
1, 025, 393 

77.5. 181 

019,816 

1, 669, 629 

1,156,298 

387. 962 

350. 103 

123, 617 

109, 962 

79, 900 

17. 050. 378 


O.Rl 
3. ,38 
6.29 
7.89 
8.36 
15.07 
8.84 
12. 43 
6.01 
4.55 
3.64 
9.79 
6.78 
2.28 
2.05 
.73 
.64 
.47 


17. 050. 378 
16.911.973 
16. 3.36. 057 
1.5. 264. 327 
13. 919, .385 
12. 494. 523 
9, 925, 029 
8,417.430 
6, 297, 861 
5, 272, 468 
4, 497, 2S7 
3, 877, 471 
2,207,842- 
1, 051, 544 
663, .582 


100 00 
99.19 
9.5.81 
89.52 
81.64 
73.28 
58.21 
49. 37 
.36.94 
30. 92 
26. 38 
22.74 
12.95 
6.17 
3. 8m 


138,405 
714. 321 
1,786.051 
3. 130. 993 
4. 5.55. 855 
7, 125. 34 9" 
8, 632. 948 
10.7.i2, 517 
11,777,910 
12. 55.3, 091 
1.3,172.907 
14. 842. .536 

15. 998, 834 

16. 386. 796 
Iti. 736. 899 
16, 860. 516 
16. 970. 478 
17,050,378 


0.81 


1 under 1.5^.. 


4.19 


1.5 under 2 


10.48 


2 under 2.5. 

2.5 under 3 

3 under 4 


18. .36 
26. 72 
41.79 


4 under 5 .. . 


50.63 


5 under 10 

10 under 15 


63.06 
69.08 


15 under 20 


73 62 


20 under 25... 


77.26 


25 under .50 


87. 05 


,50 under 100 


93.83 


100 under 1,50 


96.11 


150 under .300 


98.16 


300inider .500 


313,479 1.S4 


iti. 89 


,500 und'T 1,000 


189. 862 
79,900 


l.ll 
.47 


99.53 


1,000 and over . 


100.00 






Total 


100.00 










Individual returns (nontaxable) 



























17, 050, 378 


100.00 



















For footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-55. 



STATISTICS OF IXCOME FOR 1945, PART 1 15 



SOURCES OF INCOME AND DEDUCTIONS 



The amount of income, net profit, or net loss from each of the 
sources comprising adjusted gross income is the net amount to be 
inchided; that is, gross receipts less the deductions allowable for the 
computation of adjusted gross income; such as allowable trade and 
business deductions, expenses of travel, lodging, and reimbursed 
expenses in connection with employment, deductions attributable to 
rents and royalties, deductions for depreciation and depletion allow- 
able to life tenants and income beneficiaries of property held in trust, 
and allowable losses from sales or exchanges of property. Descrip- 
tions of these income and loss sources are set forth on pages 16-18. 
In basic table 2, the income or loss from each specific source com- 
prising adjusted gross income is tabulated by size of the adjusted 
gross income for all returns, for returns with standard deduction, 
and for returns with itemized deductions. In basic table 3, frequency 
distributions of retm-ns for each specific source of income or loss are 
tabulated in a similar manner. 

The deductions to be taken against adjusted gross income are the 
allow^able nonbusiness expenses reported by taxpayers who itemized 
deductions rather than using the standard deduction. These allow- 
able deductions include expenses of a nontrade or nonbusiness charac- 
ter, such as contributions, medical expenses, taxes, interest, casualty 
losses, and are deductible from adjusted gross income for the compu- 
tation of net income (or deficit). Further explanation of deductions 
is given on pages 19-21. Itemized deductions are tabulated in basic 
table 2; and frequency distributions of returns for each specific 
deduction are shown in basic ta})le 3. 

A summary of the income or loss from each of the sources comprising 
adjusted gross income is presented in the following table, which also 
shows the itemized deductions and the resultant net income or deficit. 
These data are distributed by returns with standard deduction and 
returns with itemized deductions with the latter group subdivided 
between returns showmg adjusted gross income and returns showing 
adjusted gross deficit. 



16 



STATISTICS OF INCOME FOR 19 4.5, PART 1 



Individual returns for 1945: Number of returnft, income or loss from each of the 
sources comprising adjusted gross income, adjusted gross income, and the deduc- 
tions for returns with itemized deductions 

[Money figures in thousands of dollars] 





All returns 


Returns 
with 

standard 
deduc- 
tion i» 


Returns with itemize* deductions •' 


Sources of income and deductions 


Showing adjusted 
gross income 


Showing no 
adjusted 




With net 
income 


With net 

■> deficit 


gross 
income * 


Number of returns, taxable and non- 


49, 932, 783 


41,454,193 


8.261.845 


34, 9.53 


181, 792 






Salaries and wapes '2 


91,699,799 

3, 9'>4, 650 

195,807 

1.771.4.52 
189, 737 

12, 583, 484 
640, 192 

7, 208, 746 
148, 948 

2, 308, 033 
193, 525 

67, 825 
127, 132 
948, 331 
600, 058 


70, 520. 489 

1,036,875 

95,553 

852, 489 
91, 539 

8,173,962 
168, 145 

.3.284,350 
35, 592 

833, 190 

77, 276 

34, 508 

21,316 

242. 628 

373. 953 


21,119,981 

2,861,779 

98, 161 

898. 753 
83, 533 

4. 390. 612 
175.821 

3. 908, 909 
49. 296 

1. 438. 775 
102, 473 

29, 040 

47,027 

701, 889 

219,211 


17.749 

7, 371 

971 

6.889 

(28) 

7,448 
6,152 

2.625 

(2') 

3, 736 
1,920 

(28) 
(28) 
(25) 

2,022 


41,580 




18,625 


Annuities and pensions » 

Rents and royalties: 's 

Net profit : ._ 


(28) 

13, .321 


Net loss 


13 745 


Business or profession: '« 

Net profit 


11,462 


Net loss .__.... 


290, 074 


Partnership: " 
Net profit 


1 2. 862 


Net loss _ .- 


62, 445 


Sales or exchanges of capital assets: i8 
Net pain 


32, 332 


Net loss -- -- - 


11.856 


Sales or exchanges of property other than 
capital assets: •» 
Net gain 

Net loss... _._ -._ 


3.903 
57, 169 


Income from estates and trusts 2" 

Miscellaneous income 'i 


(28) 

4,872 


Adjusted gross income or deficit. _ _ 


9 120, 008, 659 


85. 054. 1.39 


35, 208. 956 


38, 036 


9 292. 472 


Deductions: 

Contributions ^ 






1,446,1.38 
690. 636 

1.236. .398 
142, 406 
912,942 

1,030,477 


2,070 
4.146 
9. •;o5 

10. 070 
20.014 
21.000 


1.803 


Interest 23 






2.098 


Taxes 2* ... . ... 






3.777 








797 


Medical and dental expenses 26 






2.820 


Miscellaneous deductions 2" . 






1.748 










Total deductions 






5, 458, 992 


66.500 


1.3,044 










Net income or deficit . . . . . 






32 29,749,964 


2» 28, 464 


2» 305, 516 











For footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-55. 

SOURCES OF INCOME OR LOSS COMPRISING ADJUSTED GROSS INCOME 

Salaries and wages include salaries, wages, bonuses, fees, commis- 
sions, 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 e.xcluded wao;es not 
exceeding $100 per return, from which no tax was withheld, reported 
as other income on returns, Form W-2. Noncommissioned military 
and naval personnel, exclude from gross income all active service pay, 
and commissioned officers exclude the first 81.500 of annual pay for 
active service; mustering-out pay is also excluded. Deductions for 
travel and lodging exp(>nses or reimbursed expenses in connection 
with employment have been deducted from gross salary received. 
The comi)ensation included for persons who received compensation 
or bacl< pay, covering 86 months or more, is only that portion to which 
the 1945 tax rates arc applied. (The portion of compensation taxed 
at prior year rates is not tabulated in this report nor in prior reports.) 



STATISTICS OF INCOME FOR 1945, PART 1 17 

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 taxable and partially tax- 
exempt Government obligations before the deduction for amortizable 
bond premium. Also included is the partially tax-exempt interest on 
Government obligations after amortization and the partially tax- 
exempt dividends on share accounts received through partnerships 
and fiduciaries. Excluded from this item are the dividends and 
interest not exceeding in total $100 per return, reported as other 
income on Form W-2. 

Annuities and j^ensions 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 aggre- 
gate of amounts received and excluded from gross income in this 
year and prior years equals the cost. Thereafter, the entire amount 
received is taxable and must be included in the gross income for the 
year in which it is received. 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. 
Annuities, pensions, and retirement pay may be reported as wages, 
particularly if subject to the withholding of income tax. 

Rents and royalties are reported in the same schedule. The net 
profit from rents is the excess of gross rents received over deductions 
for depreciation, repairs, interest, taxes, and other expenses at- 
tributable 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. Rent includes the value of 
crops received as rent from farm property. 

Business or professional profit or loss is reported by individuals, 
including 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 em- 
ployees, interest on business debts, taxes on business and business 
property, losses arising from business operations, bad debts arising 
from sales or service, depreciation, obsolescence or depletion, rent, 
repairs, cost of supplies, advertising, selling expenses, insurance 
premium, amortization of emergency facilities, and the net operating 
loss deduction due to the unabsorbed net operating loss from business, 
partnership, and common trust funds, for the two preceding years. 
Compensation of the sole proprietor is not an allowable deduction. 
The business activity of sole proprietors is classified industrially 
according to the business description given by the taxpayer. Further 
discussion of the business data tabulated for 1945 is to be found on 
pages 25-27. 

Partnership jjrofit or loss is reported by persons who are members of a 
partnership, syndicate, joint venture, or the like. Each member must 
report as income his proportionate share of the net profit or net loss, 
whether actually received or not, of every such organization whose 



18 STATISTICS OF INCOME FOR 1945, PART I 

income year ends within the taxpayer's income year. The net profit 
or loss reported in the schechile 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 or exchanges 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 lo'^s 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 
net capital loss carry-over from 1942, 1943, and 1944. The deduction 
for the loss in the current year, however, is limited to the amount of 
such loss, or to net income (adjusted gross income if taxed under 
Supplement T) computed without regard to gains and losses from 
sales of capital assets, or to $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 deducted 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 27-30. 

A^et 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 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 pa3'able without 
interest at a fixed maturity date not exceeding one year from date of 
issue. A net loss from this source is deductible without limitation. 
(As to the possibility of property used in trade or business being 
treated as a capital asset, see page 28.) 

Income from estates and t7msts is the taxpayer's share (whether 
actually received or not) of distributable income of an estate or of a 
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 associa- 
tions issued prior to March 28, 1942, received through these entities 
but reported with dividends and interest income. In computing 
distributable income of an estate or trust, the net operating loss 
deduction is allowed. 

Miscellaneous income includes alimony received, prizes, rewards, 
sweepstakes 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 exix'uses for which 
deduction was taken in a prior year, and all other income or ])rofits 
for which an entry is not provided on the return. Also, tabulated as 
miscellaneous income is $51,194,155 of wages not subject to with- 
holding, dividends, and interest, not exceeding in total $100 per 
return, reported as other income on 969,832 returns. Form W-2. 



STATISTICS OF ESTCOME FOR 194 5, PART 1 19 

DEDUCTIONS 

There are two groups of deductions as indicated on page 15: (1) 
the deductions used in computing adjusted gross income, and (2) the 
•deductions for allowable expenses of a nontrade or nonbusiness 
•character deductible from adjusted gross income in the computation 
of net income or deficit. The latter group generally is referred to as 
itemized deductions in this report. Of the first group, three deduc- 
tions are tabulated for statistics this year; namely, the deductions 
for expenses incurred in trade or business which are shown only in a 
table presenting data for businesses operated by sole proprietors; the 
deduction for net loss from sales of capital assets; and the deduction 
for net loss from sales of property other than capital assets. The last 
two deductions are shown among the specific sources comprising 
■adjusted gross income. 

The second group of deductions, allowable in the computation of 
net income or deficit, consists of nonbusiness expenses, such as, con- 
tributions, medical expenses, taxes, interest, and casualty losses. To 
relieve taxpayers of the burden of having to itemize these deductions in 
-detail and of having to support them with evidence, the law provides 
a substitute called the optional standard deduction, which the tax- 
payer may use, if he so elects, instead of itemizing his actual deduc- 
tions. If the adjusted gross income is $5,000 or more, the optional 
•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. 

For the segment of taxpayers who itemized their nonbusiness 
•deductions allowable against adjusted gross income, the itemized 
•deductions are tabulated as reported by the taxpayer filing long-form 
retm'n, Form 1040. Descriptions of these deductions are given below. 

For the taxpayer 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. 

Contributions are those made to organizations created or organized 
in the United States or possessions thereof, or under the laws of the 
United States, or of any State, Territory, or possession of the United 
States, and operated exclusively for religious, charitable, scientific, 
literary, or educational purposes, or for the prevention of cruelty to 
children or animals; veteran's organizations; or governmental organ- 
izations for exclusively public purposes. Individuals who are mem- 
bers of a partnership may include in theu* 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 



20 STATISTICS OF INCOME FOR 194 5, PART 1 

doduotion conforms to tho spocifiod limitation and there are instances, 
particularly amon<): rotiirns with no adjusted gross income, where the 
amount reported exceeds the limitation. 

IntereM paid is that paid on personal indebtedness, mortgages, 
installment purchases, bank loans, interest incurred in the production 
or collection of income or in management, conservation, or mainte- 
nance of property; but does not include interest chargeable against 
rental or royalty income nor interest on business debts, such interest 
being reported in rental or business expense, neither does it include 
interest on loans to buy tax-exempt securities, single-premium life 
insurance, nor endowment 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, Fefleral excise or stamp taxes; estate, legacy, 
succession, or gift taxes; taxes on shares in a corporation which are 
paid for the taxpayer by the corporation; taxes deducted in the 
schedule 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 from fire, storm, etc., are the net losses on nonbusiness property 
resulting from accident, fire, storm, ship^v^eck, or other casualty, or 
from theft; the net loss sustained and allowed is the value of the 
property just before the loss, less the salvage value and insurance or 
other reimbursement received. 

Medical and denial expenses are the medical, hospital, and dental 
expenses, paid during the year for the care of 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 deduc- 
tion cannot exceed $1,250 if only one surtax exemption is claimed, or 
$2,500 if more t''an 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 pre- 
vention of disease, or to alleviate a defect, as well as amounts paid 
for health, accident, and hosnitalization insurance; also includible are 
expenses for eyeglasses, artilicial 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. 

Miscellaneous deductions include the allowal)le deductions not re- 
poi-ted elsewhere on the return, such as alimony ])ayments, expenses 
incuri-ed in the production or collection of taxa))le income or in the 
management of property held for the ])ro(hiction of taxable income, 
amortizable bond premium, special d(>duction for blindness of tax- 
payer, the taxpayer's share of interest and renl estate taxes paid by a. 



STATISTICS OF INCOME FOR 194 5, PART 1 



21 



cooperative apartment corporation, and gambling losses not exceeding 
the gambling gains reported in gross income. 

The following tabulation presents the income or loss from each 
specific source comprising adjusted gross income, the aggregate posi- 
tive and negative income, adjusted gross income, and for returns with 
itemized deductions, the adjusted gross income, de luctions, net in- 
come, 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 are percentage 
distributions of these data, in which income and loss from each 
specific source comprising adjusted gross income are shown as a per- 
centage of the aggregate positive income ; and each itemized deduction 
is shown as a percentage of the adjusted gross income for returns with 
itemized deductions. .4ggregate positiv^e income, used as the per- 
centage base in this tabulation, is the sum of the positive items of 
income; namely, salaries and wages; div^idends and interest; annuities 
and pensions; net profits from rents and royalties, from business or 
profession, and from partnership; net gains from sales of capital 
assets and from sales of property other than capital assets; and mis- 
cellaneous income. 



Individual returns for 1945, by adjusted gross income classes: Number of returns, 
incojiie 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 

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





All returns 


Adjusted gross income classes ' 


Number of 
returns 


Salaries and 
wages 12 


Dividends 
and inter- 
est 13 


Annuities 
and pen- 
sions 14 


Rents and royalties n 




Net profit 


Net loss 


Individual returns, taxable 
and nontaxable: 
No adjusted-gross income 5 
Under 0.5 . 


181, 792 
5, 452. 051 
6, 213. 141 
7, 319. 124 
7, 175, 731 
6. 348. 181 

5, 252, 169 

6, 737, 442 
2,612,825 
1, 885, 471 

353, 346 

155, 308 

83, 229 

120, 220 

33, 495 

5,530 

2,871 

528 

258 

71 


41. 580 

1, 345, 897 

3, 772. 828 

7, 821, 516 

11.021.435 

12.690.817 

12.886,552 

20. 620, 539 

9. 676, 760 

7, 067, 600 

1,524,071 

854, 804 

564, 235 

1, 117, 279 

490, 434 

108, 853 

70, 076 

15. 226 

7,545 

1.752 


18, 625 

18, 105 

104. 805 

140, 581 

141.074 

147, 936 

138, 186 

249. 705 

178. 271 

625, 912 

365, 025 

263. 073 

200, 835 

512, 082 

372, 534 

141,410 

140. 808 

53. 871 

58. 476 

53, 336 


1,122 

2.269 

18, 509 

33, 720 

22, 937 

16, 224 

16, 761 

22, 639 

11,368 

21, 048 

8, 231 

4,395 

2,701 

7,260 

3,992 

1,195 

780 

222 

255 

179 


13, 321 

.37, 485 

126,918 

144, 965 

128, 525 

127, 946 

126,403 

208, 136 

131.424 

290, 757 

123. 609 

7.5, .518 

49, 596 

99, 995 

50, 391 

15, 063 

13, 455 

4,493 

1,257 

2,195 


13. 745 
5,430 


0.5 under 1. 


8.894 


1 iindpr 1 .■; i 


14, 038 


1.5 under 2.. _ 


15.497 


2 under 2.5 

2.5 under 3 - 


19, 857 
21, 422 


3 under 4 


28, 492 


4 under 5 . 


13, 738 


5 under 10^ 


21, 635 


10 under 15 


8,238 


15 under 20 . 


4,697 


20 under 25 . 


3,212 


25 under 50 _._ 


5,779 


50 under 100 


2,960 


100 under 150 


827 


150 under 300 


530 


300 under 500 


238 


.500 under 1,000- 


253 


1,000 and over. _ 


255 






Total individual retums. 


49, 932, 783 


91. 699. 799 


3, 924, 650 


195, 807 


1, 771, 452 


189, 737 



For footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-65, 



22 



STATISTICS OF INCOME FOR 194 5, PART 1 



Individual returns for 1945, 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 — Con. 

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









All returns- 


-Continued 






Adjusted gross income classes • 


Business or 


profession " 


Partnership 1' 


Sales or exchanges of 
capital assets " 




Net profit 


Net loss 


Net profit 


Net loss 


Net gain 


Net loss 


Individual roturns, taxable 
and nontaxable: 
No adjust cd gross income '. 
Under 0.5 . - 


11,462 

104, 131 

537, 936 

891,498 

969, 473 

959, 734 

895, 152 

1.427,700 

1,000.881 

2, 4.56, 694 

1, 10.5, 146 

642.021 

411,499 

731.841 

296, 036 

68, 579 

52, 543 

10, 131 

6,327 

4,700 


290, 074 

21,915 

29, 483 

37, .565 

28, 571 

26,111 

20. 0,53 

28.632 

12, 453 

38, 161 

21, 499 

13, 851 

11.019 

26, .372 

17, 006 

7.310 

4.971 

2,212 

1,696 

1,238 


12, 862 
9,765 

67, 731 
12Q, 003 
162, 895 
198, 665 
232,466 
416,415 
360, 608 
1,315,963 
864, 155 
639, 952 
480. ,515 
1, 198. 595 
716, 221 
197, 847 
132, 283 

34, r>44 

24.013 
8,148 


62. 445 

4,299 

2,997 

9.537 

3.428 

4.16,8 

4.208 

5,749 

3, 342 

13, 727 

8, 5,59 

4.941 

3,111 

8,942 

5,670 

1,.510 

1,306 

581 

293 

135 


32, 332 

9,836 

33, 351 

58, 792 

71,069 

79.06fi 

83, 988 

166, 522 

127, 745 

374, 528 

196, 905 

132, 803 

97,538 

262, 861 

212, 681 

92, 131 

118, 203 

67. 098 

,53, 502 

37, 082 


11,8.56 
8, 125 




11,089 


1 under 1.5< 


14,413 


1.5 under 2 


12, .397 


2 under 2.5 


14.533 


2.5 under 3 . 


1.3, 430 




24,887 




13, 725 


5 under 10 


29, 462 


10 under 15 


13, 877 


15 under 20 -.. - . 


7,972 


20 under 25 


.5,194 


25 under 50 


8.414 


50 under 100 


3.079 


ion under 150 


624 


150 under 300 . 


339 


300 under 500 


54 


500 under 1,000 


41 


1,000 and over 


14 






Total individual returns. 


12, 583, 484 


640, 192 


7, 208. 746 


148, 948 


2, 308, 033 


193, 525 



Adjusted gross income 
classes ' 



All returns — Continued 



Sales or exchanges 
of property other 
than capital as- 
sets 19 



Net gain 



Net loss 



Income 
from 

estates 
and 

trusts 20 



Miscel- 
laneous 
income '■ 



Aggregate 



Positive 
income s" 



Negative 
income s' 



Adjusted 

gross 
income' 



Individual returns, ta.x- 
able and nontiwahle: 
No adjusted gross 

income ' 

TTnder 0.5 

0.5 under 1 

1 imder 1.5 < 

1.5 under 2 _ 

2 under 2.5 

2.5 under 3 

3 under 4 

4 under 5. 

5 inidor 10 

10 under 15 

15 under 20 

20 under 25 

25 under 50 _. 

50 under 100 

100 under I.W 

1.511 uiiiier :!l)0 

300 under .'idO 

500 under 1,000 

1,000 and over 



3,903 

558 

3,008 

3,738 

3.747 

3,601 

4, 854 

9,644 

7, 059 

15, 788 

5, 332 

2, 137 

1. 5.33 

1, 961 

683 

248 

29 

2 



57, 169 
2.110 

3. ,547 
5, .307 
3.071 

4. 734 
3. 712 

5. 659 

3, 220 
11,8.39 

5.868 

4. 234 
2,331 
5, 879 
3,344 
1, 433 
1, 663 

.564 
516 



2, 737 
1.326 
11,630 
17,922 
18, 731 
22, 565 

18, 386 
37, 294 
40, 2.55 

1.37. 151 
92, 785 
(•>9. 552 
.54, 890 
157. 429 
113,063 
4.5. 324 
48, 125 

19. 744 
20,983 
18. 4.39 



4.872 

10.914 

40. 270 

56, 105 

60.965 

58.887 

54, 706 

77, 340 

45, 092 

82, 028 

39. 927 

20.396 

15.241 

18, 751 

8,825 

2,519 

2, 103 

250 

186 

81 



142. Klfi 

1, 540. 2sr. 
4, 716, 9St) 
9, 294, 840 

12, 600, 851 
14.305.441 
14,4,57.4.54 
Zi. 235. 934 
11,588,463 
12, 388, 069 
4, 325, 186 

2, 704, 651 
1, 878, 58;i 
4, 108, 054 
2. 264. 860 

673. 169 
578, 405 
20,5, 681 
172, 544 
125.912 



Total individual 
returns 



67, 825 



127, 132 



948, 331 



121,308,185 



435. 289 

41.885 

56. 010 

80,860 

62, 964 

69. 403 

62, 855 

93. 419 

46. 484 

114,824 

58,041 

35. 695 

24.867 

55. 386 

32, 0,59 

11.704 

8. 809 

3, 649 

2, 799 

2. 532 



s 292, 472 

1, 498, 401 
4, 660, 978 
9, 213. 9S9 

12, 537, 8S7 
14,''236.038 
14.394.603 
23,142,517 
11,541,9.80 
12, 273, 2;?6 
4. 267. 146 
2. 668. 955 
1,8.53,715 
4, 052, 066 

2, 232. 799 
6tU. 464 
,569. .597 
202. 032 
169. 744 
123. 384 



1, 299, 534 



•120,008,65»= 



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



STATISTICS OF INCOME FOR 194 5, PART 1 



23 



Individual returns for 1945, by \adjusted gross income classes: Number of returns, 
income or loss frorn 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 — Con. 

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



Adjusted gross income classes i 



Returns with itemized deductions " 



Adjusted 

gross 
income 2 



Deductions 



Contribu- 
tions 22 



Interest 23 



Losses from 

fire, storm, 

etc.25 



Individual returns, taxable and nontax- 
able: 

No adj usted gross income = 

Under 0.5 

0.5 under 1 

1 under 1.5< 

1.5 under 2 

2 under 2.5 

2.5 under 3 

3 under 4 

4 under 5 

5 under 10 

10 under 15 

15unler20 

20 under 25 

25 under 59 

sounder 100 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1 ,000 and over 



8 292, 472 

21,235 

511,978 

1, 286, 089 
1, 820, 289 

2, 393, 109 
2,812,950 
5. 291, 929 
2, 983, 085 
4,911,506 

2, 507, 167 
1, 903, 249 
1, 462, 485 

3, 540, 820 
2, 106, 008 

643, 646 
559, 113 
200, 519 
168,431 
123, 384 



1,803 
1,692 

29. 710 
69, 866 
93, 816 

114, 784 
124, 343 
227, 724 
120, 803 
192, 899 
85,628 
60, 573 
44, 478 
108, 937 
77, 528 

30, 865 
30, 693 
11,159 
11, 628 
11,082 



2,098 

1,097 

9,721 

28, 630 

35, 238 

53, 101 

68,649 

136, 350 

76, 770 

117,371 

41, 337 

25, 469 

17, 976 

38, 595 

23. 684 

7, 439 

7,739 

2,919 

1,881 

816 



3,777 

2,773 

28,106 

60, 959 

67, 356 

88, 943 

10.3, 161 

190, 403 

104, 081 

180, 772 

83, 851 

60, 655 

45, 077 

108,211 

64, 699 

21, 288 

19, 426 

6,997 

5,091 

3,754 



797 

212 

5,390 

24, 215 

9,010 

11,930 

15,320 

27,016 

14, 983 

21, 023 

7,063 

3,943 

2,688 

5,108 

2,843 

719 

708 

149 

125 

31 



Total individual returns '34, 954, 520 



1,450,011 



696, 880 



1, 249, 380 



153,273 





Returns with itemized deductions"— Continued 


Adjusted gross income classes • 


Deductions — Continued 


Net in- 
come 32 






Medical 
and dental 
expenses -^ 


Miscella- 
neous de- 
ductions 2' 


Total de- 
ductions 


Net defi- 
cit 29 


Individual returns, taxable and nontax- 
able: 
No adjusted gross income ^ .. _ 


2,820 

2,677 

58, 186 

125, 453 

110,390 

1 18, 560 

119,842 

180, 316 

80, .394 

92, 894 

21,587 

9,304 

5,257 

6,460 

■ 1, 428 

131 

64 

12 


1,748 

1,547 

15, 952 

71, 592 

43, 314 

70, 652 

88, 103 

188, 057 

128, 188 

174,028 

61, 913 

40, 047 

27,110 

59, 146 

38, 374 

13, 240 

13, 847 

5,802 

3,048 

2,517 


13, 044 

9,997 

147, 060 

380, 715 

364, 125 

457, 968 

519, 422 

949, 866 

525,216 

778, 987 

301,380 

199, 990 

142, 5S6 

326, 455 

208, 554 

73, 682 

72, 479 

27, 038 

21, 773 

18, 199 




305, 516 


UnderO.5 


14, 705 
369, 729 
925, 560 

1, 456, 164 
1,935,141 

2, 293, 528 
4, 342, 063 
2, 457, 870 
4,1.32,519 

2, 205, 788 
1, 703, 259 
1,319,899 

3, 214, 364 
1, 897, 455 

569, 964 
486, 633 
173,482 
146, 657 
105, 184 


3,467 


0.5 under 1 


4,810 


1 und^r 1.5 <. 


20, 187 


1.5unier2 




2 under 2.5 :r.. .. . 




2.5under3 . 




3 under 4 . 




4under5 




5undf>rl0 . . 




10 under 15 _ . 




15 under 20 




20 under 25 




25under50 ^- 




sounder 109 . 




100 under 150 __: 




150 under 300 




300 under 500...: 




500 under 1,000. 




1,000 and over 


1 








Total individual returns 


935, 776 


1, 053, 225 


5, 538, 536 


29, 749. 964 


333, 980 







For foatnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-55. 



24 



STATISTICS OF INCOME FOR 194 5, PART 1 



Individual relvrns for 194'}, ''?/ adjusted gross income classes: Items of income or 
loss from each sovrce shown as percentage of aggregate positive income; and for 
returns with itemized deductions, items of deductions shown as percentage of 
adjusted gross income 





All returns— Income or loss from each source show 
aggregate positive income so 


n as percentage of 


Adjusted gross income classes ' 
(Thousands of dollars) 


Salaries 

and 
wages " 


Divi- 
dends and 
interest " 


.Annui- 
ties and 
pensions!* 


Rents and royal- 
ties '» 


Business or profes- 
sion " 




Net profit 


Net loss 


Net profit 


Net loss 


fndividual returns, taxable and 
nonta.xnhle: 
No adjusted gross income '. . 
UndPrO.5 


29.11 
87.38 
79.98 
84.15 
87.47 
88.71 
89.13 
88.74 
83.50 
57.05 
35. 24 
31.61 
30.04 
27.20 
21.65 
16.17 
12.12 
7.40 
4.37 
1.39 


13.04 

1.17 

2.22 

1.51 

1.12 

1.04 

.96 

l.OS 

1.54 

5.05 

8.44 

9.73 

10.69 

12.46 

16.45 

21.01 

24. .34 

26.10 

.33. 89 

42.36 


0.79 
.15 
.39 
.36 
.18 
.11 
.12 
.10 
.10 
.17 
.19 
.16 
.14 
.18 
.18 
.18 
.13 
.11 
.15 
•14 


9.33 
2.43 
2.69 
1.56 
1.02 
.89 
.87 
.90 
1.13 
2. 35 
2.86 
2.79 
2.64 
2.43 
2.23 
2.24 
2. 33 
2.19 
.73 
1.74 


9.62 
.35 
.19 
.15 
.12 
.14 
.15 
.12 
.12 
.17 
.19 
.17 
.17 
.14 
.13 
.12 
.09 
.12 
.14 
.20 


8.02 
6.76 
11.41 
9.59 
7.69 
6.71 
6.19 
6.14 
8.64 
19.83 
25. .55 
23. 74 
21.91 
17.81 
13. 07 
10.19 
9.08 
4.93 
3.66 
3.73 


203.11 
1.42 




.63 




.40 




.23 


2 under 2.5 


.18 


2.5 under 3 .-. 


.14 




.12 


4 under 5 . 


.11 




.31 


10 under 15 


.50 


15 under 20 


.51 


20 under 25. 


.59 


25 under .50 . .. 


.64 


50 under 100 


.75 


100 under 1.50 _ 

150 under 30n 


1.09 
.86 


.300 under 500 . 


1.08 


500 under 1.000 


.98 


1,000 and over 


.98 






Total individual returns.. 


75.59 


3.24 


.16 


1.46 


.16 


10.37 


.53 





All returns- 


-Income or loss from each source shown as percentage of 
aggregate positive income s" — Continued 


Adjusted gross income 

classes ' 
(Thousands of dollars) 


Partnership '" 


Sales or 

exchanges of 

capital assets i* 


Sales or 

exchanges of 

property other 

than capital 

assets '» 


Income 
from 

estates 
and 

trusts 21 


Mis- 
cella- 
neous 

in- 
come 21 


Aggre- 
gate 
posi- 
tive 




Net 
profit 


Net 
loss 


Net 
gain 


Net 
loss 


Net 
gain 


Net 
loss 


come'" 


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


9.01 

.63 

1.44 

1..36 

1.29 

1.39 

1.61 

1.79 

3.19 

10. 62 

19.98 

2;}. 66 

25. 58 

29.18 

31.62 

29. 39 

22.87 

16.84 

13. 92 

6.47 


43. 72 
.28 
.06 
.1(, 
.03 
.03 
.03 
.02 
.03 
.11 
.20 
.18 
.17 
.22 
.25 
.22 
.23 
.28 
.17 
.11 


22. 64 

.64 

.71 

.63 

.57 

.55 

.58 

.72 

1.10 

3.02 

4.55 

4.91 

5.19 

6.40 

9. .39 

13.68 

20.44 

32.62 

31.01 

29.45 


8. .30 
.53 
.24 
.16 
.10 
.10 
.09 
.11 
.12 
.24 
.32 
.29 
.28 
.20 
.14 
.09 
.06 
.03 
.02 
.01 


2.73 
.04 
.06 
.04 
.03 
.03 
.03 
.04 
.06 
.13 
.12 
.08 
.08 
.05 
.03 
.04 
.01 


40. 03 
.14 
.08 
.06 
.02 
.03 
.03 
.02 
.03 
.10 
.14 
.16, 
.12 
.14 
.15 
.21 
;29 
.27 
.30 
.71 


1.92 

.09 

.25 

.20 

.15 

.16 

.13 

.16 

.35 

1.11 

2.15 

2.57 

2.92 

3.83 

4.99 

6.73 

8. .32 

9.60 

12.16 

14.65 


3.41 
.71 
.85 
.60 
.'48 
.41 
.38 
.33 
.39 
.67 
.92 
.75 
.81 
.46 
.39 
.37 
.36 
.12 
.11 
.07 


100.00 


Under 0.5 


100.00 


5 under 1 


100.00 


1 under 1.5* 


100.00 




100.00 


2 under 2.5 


100.00 


2.5 under 3 


100.00 


3 under 4 . 


100.00 




100.00 


5 under 10 . . . . 


100.00 


10 under 15 


100.00 


15 under 20 . . . . 


100.00 


20 under 25 


100.00 


25 under 50 


100.00 


• 50 under 100 


100.00 


100 under 150 


100.00 


150 under 300 


100.00 


300 under 500 


100.00 


500 under 1,000... 

1,000 and over 


100.00 
100.00 






Total individual ,e- 


5.94 


.12 


1.90 


.16 


.06 


.11 


.78 


.50 


100.00 







For footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-55. 



STATISTICS OF INCOME FOR 194 5, PART 1 



25 



Individual returns for 1945, 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 tn'oss incime classe.s ' 
(Thousands of dollars) 


Contri- 
butions " 


Interest ^^ 


Taxes » 


Losses 

from fire, 

storm, 

etc. 25 


Medical 

and 
dental 
expen- 
ses 29 


Miscel- 
laneous 
deduc- 
tions 27 


Total de- 
ductions 


Individual return.s, taxable and 
nontaxable: 
N') adj isted gross income ' 
Under 0.5 ... 


7.97 
5.80 
5.43 
5.15 
4.?0 
4.42 
4. .30 
4.05 
3.9S 
3.42 
3.13 
3.0i 
3.0> 
3.C^> 
4.^0 
5.49 
5.57 
6.90 
8.9^ 


5.17 
1.90 
2.23 
1.94 
2,22 
2.44 
2.53 
2.57 
2.39 
1.65 
1.34 
1.23 
1.09 
1.12 
1.16 
1.3S 
1.46 
1.12 
.66 


C) 

13. 06 
5.49 
4.74 
3.70 
3.72 
3.67 
3.60 
3.49 
3.63 
3.34 
3.19 
3.0^. 
3.06 
3.07 
3.31 
3.47 
3,49 
3.02 
3.04 


(') 
1.00 
1.05 
1.88 
.49 
.50 
.54 
.51 
.50 
.43 
.28 
.21 
.18 
.14 
.13 
.11 
.13 
.07 
.07 
.03 


(') 

12. 61 

11.36 

9.75 

6.06 

4.95 

4.26 

3.41 

2.69 

1.89 

.86 

.49 

.36 

.18 

.07 

.02 

.01 

.01 


7.29 
3.12 
5.57 
2.65 
2.95 
3.13 
3.55 
4.30 
3.54 
2.47 
2.10 
1.85 
1.67 
1.82 
2.06 
2.48 
2.89 
1.81 
2.04 


(') 
47 08 


0.5 under 1 

1 under 1.5 <.. . 


2S. 72 
29.60 


1.5 under 2 

2 undor 2.5 

2.5 under 3 

3 under 4 _ 


20.00 
19.14 
13.47 
17 95 


4 under 5 .. ... 


17.61 


5 under 10 

10 under 15 


15.86 
12 02 


15 under 20 . 


10.51 


20 under 25 


9 75 


25 under 50 _ . __ 


9.22 


50 under 100 


9.90 


100 under 150 


11 45 


150 under 300 


12.96 


300 under 500 


13 48 


500 under 1,000 .. 


12 93 


1,000 and over . . . . 




14 75 








Total returns with item- 
ized deductions 33 


4.15 


1.99 


3.57 


.44 


2. 68 


3.01 


15.84 



For footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-55. 
SOLE PROPRIETORSHIPS 

Statistical data regarding the business activity reported by sole 
proprietors for 1945 are presented in basic tables 15 through 18. 
Basic table 15 shows for businesses with net profit or with net loss, the 
number of businesses, total receipts, and net profit or loss by selected 
industrial gi'oups; table 16 presents by industrial groups the number of 
businesses, the total receipts, busmess deductions, and cost of goods 
sold for businesses showmg such cost. In table 17, the number of 
businesses, total receipts, and net profit or loss are distributed by size 
of total receipts and these data are also distributed by industrial 
groups for the businesses with net profit; in table 18, the number of 
businesses with net profit is distributed b}^ size of net profit and by 
industrial groups. 

Business data are reported in schedule C on Form 1040, or on Form 
1040F attached thereto, and are shown in these tables, in such detail 
as the sampling technique employed will permit. Description of the 
sample and limitations of the data are given on pages 47-55, including 
specific description of the sample used and limitations of the data tab- 
ulated for sole proprietorships, which should be noted in connection 
with these tables. 

There are 5,689,473 separate busmesses reported by individuals who 
are sole proprietors. Each business is counted and data independently 

865193—51 S 



26 



STATISTICS OF INCOME FOR 1945, PART 1 



classifipd ovon tlioiigli more than one business of the same kind is 
reported hy a soh' proprietor. In the ease of a biishiess profit or loss 
divided between spouses on a community income basis, the business 
activity is coimted and data classified as one business only. 

As a result of this method of enumeration, the total number of 
businesses differs from the frequency distribution of returns showing; 
business profit or loss as ta})ulated in basic table 3. Table 3 shows 
that there is a total of 5,846,841 returns on which a business profit or 
loss occurs. For this frequency distribution of returns, the bushiess 
profit or loss reported by a sole propj'ietor A\ho opei'ates more than one 
bushu'ss is the net result of his multiple business activities and is a 
frequency of one; while in the case of a ))usiness profit or loss divided 
between spouses on a com.m.unity income basis, each spouse reported 
his share of the net result of the business activities, resulting in a 
frequency of two. Since the number of businesses is less than the 
number of returns showhig business profit or loss, this would indicate 
that there are a greater number of businesses divided on a community 
mcome basis than of midtiple businesses operated by sole pro])rietors. 
No data are available for either the i)recise number of instances in 
which the ])ushiess profit or loss is divided on a community income 
basis or th(> number of multiple businesses operated by sole ])ro])rietors. 

Th(> number of businesses reported by individuals who are sole 
proprietors, the total receipts, and the net profit or loss from these 
business operations are as follows: 

[Money figures in thousands of dollars] 



Nunibor of businesses- 
Total rocoipts - 

Net profit reported 

Net loss reijorted 



Aggregate 



.■),689.473 

79. 02". 600 

12.816.519 

747, 023 



Businesses 

with net 

profit 



5. 084, 770 
74. 435. 71 4 
12, 816. .519 



Businesses 

with net 

loss 



604, 70? 
4. 591. 886 



Total receipts include all income deprived from bushiess or profession, 
including miscellaneous hicome other than gross receipts from sales or 
services. Details on source of business receipts are not reriuircnl in 
the business schedule. In cases where the sole proprietor fails to 
submit a business schedule, total receipts are not available; thus, total 
receipts are understated by an indeterminable amount. However, for 
tabulating purposes in the case of a business with net profit, the amount 
of net profit is tabulated both as total receipts and as net profit. The 
size of total receipts is ])ased on the amount of tabulated total receipts 
for each separate bushiess. There are 32,369 businesses with net loss 
for which total receipts are not reported. The number of ])usinesses 
with net ])rofit wherein the amount of net profit is substituted for 
receipts is not available. 

A^et profit from business is the excess of total receipts over cost of 
goods sold and other business expenses together with the net operating 
loss deduction, if any, for an unabsorbed net operatuig loss of the two 
preceding years from bushiess, partnership, and common trust funds. 
Conversely, t^et loss from business is the excess of cost of goods sold, 
business expenses, and the net operating loss deduction over total 



STATISTICS OF INCOIME FOR 1945, PART 1 27 

receipts from business. (The net operating loss deduction is an allow- 
able deduction in computing the business profit or loss to be included 
in adjusted gross income.) 

Industrial groups. — The classification of business by industrial 
groups is based on the nature of each business activity as described 
by the sole proprietor in his business schedule. There are nine basic 
industrial groups — Mining, Manufacturing, Public utilities, Trade, 
Service, Finance, Construction, Agriculture, and Nature of business 
not allocable. These groups are comparable with basic groups pre- 
sented in Statistics of Income for 1943, Part 1. Subgroups are limited 
to those industries in which the uumber of returns is subject to sam- 
pling variation of less than 30 percent; however, more subgroups are 
shown this year than were presented in 1943. Although there is a 
slight change in the title of a number of the industrial groups for 1945, 
they are comparable with similar groups for 1943. A number of the 
industrial subgroups which were presented in 1943 are now separated 
into component industries. For the 1943 subgroups, "Other agri- 
culture, forestry, and fisher^'," only two component mdus tries ''Agri- 
cultural services" and "Fishery" are shown for 1945 — "Forestry" and 
"Agriculture and related industries not allocable" are not available. 

Business with net profit or business with net loss. — For this classifica- 
tion each business is classified on the amount of net profit or net loss 
reported, which amount is after the deduction for net operating loss, 
if any, carried over from the two preceding years. However, it was 
ascertained that among the businesses with a reported net loss and 
with this deduction, none had a net loss solely because of the net 
operating loss deduction. 

Business with cost of goods sold or with no cost of goods sold. — Every 
business for which at least one item was shown under cost of goods 
sold as required in schedule C, is classified as a busmess with cost of 
goods sold ; if no item of cost of goods sold was sliovvn, the business is 
considered to be a business with no cost of goods sold. As a con- 
sequence of this arbitrary rule, any business for which no schedule 
was submitted, is classified as a business with no cost of goods sold, 
no assumption having been made as to whether production or purchase 
of merchandise for sale was an income-determining factor. 

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 by the Internal Revenue Code as capital assets. The 
term, capital assets, means property held by 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 income year, (2) property held 
primarily for sale to customers in the ordinary course of trade or busi- 
ness, (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 
aiw 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. 



28 STATISTICS OF IXCOME FOR 194 5, PART 1 

]f bonds in rop;istor('(l or coupon form and corporate stocks become 
wortlilcss durinf2: tlie year and arc 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 year is con- 
sideriHl a loss from the sale of a capital asset held not more than 6 
months; and certain (Ustributions under employees' trust plans, as 
spc>cified under section 165, of tlie Cod(>, to the extent that the dis- 
tributions exceed the amount contributed by the employee, are con- 
sidered a gain from the sales or exchanges of capital assets held more 
than 6 months. 

For the purpose of computing net gain or loss from sales or exchanges 
of capital assets the law distinguishes between short- and long-term 
capital gain and loss and provides different rules for the treatment of 
each. The distinction between short- and long-term gain and loss is 
based on the length of time that the asset is held before the sale or 
exchange. Short-term applies to the gain or loss resulting from the 
sale or exchange of a capital asset held for not more than 6 months, 
and 100 percent of the recognized gain or loss thereon is taken into 
account in computing net short-term capital gain or loss. Long-term 
applies to the gain or loss resulting from the sale or exchange of a 
capital asset held for more than 6 months, and 50 percent of the rec- 
ognized gain or loss thereon is taken into account in computing net 
long-term gain or loss. The amounts reported as net short- and long- 
term capital gain or loss include the net short- and long-term gain and 
loss to be taken into account from partnerships and common trust 
funds. 

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 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 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 considered as gains and 
losses from sales of capital assets held more than months. However, 
if such gains do not exceed such losses, then such gains and losses are 
vot consid(>red as gains or losses from sales of capital assets; but each 
gain is fullv reported and each loss, if allowable at all, is deductible 
in full. 

The capital loss caiTV-over provision of the Code allows the amount 
of net capital loss of any iiu-ome year beginning after December 31, 
1941, to be carried forward as a sliort-term capital loss in each of 5 
succeedins: 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 net capital losses carried over from more than 1 year, they 
are allowed in the order in which they arose. The net capital loss 



STATISTICS OF INCOME FOR 1945/PART 1 29 

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 
either (a) net income (or adjusted gross income, if the tax is deter- 
mined from the optional tax table) computed without regard to capital 
gains or losses, or (6) $1,000, whichever is smaller. For the purpose 
of computing tlie net capital loss carry-over, net capital gain for any 
subsequent inter s^ening year is the excess of (1) current year gains 
from sales of capital assets plus either (a) net income (or adjusted 
gross mcome, 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) current A^ear losses from sales of capital 
assets. 

Capital loss carry-over reported on the 1945 returns is an accumula- 
tion of net capital loss of 1944 and the remaining net capital loss of 
1942 and 1943, not offset by the net capital gain of the succeeding 
years. 

The net gain and the net loss from sales of capital assets reported 
for the computation of adjusted gross income for 1945 is a combina- 
tion of net short- and long-term capital gain and loss and the capital 
loss carry-over. Deduction of the loss, however, is limited to either 
the amount of such loss, or to the net income (adjusted gross income 
if tax is determined from the optional tax table) computed without 
regard to capital gains and losses, or to $1,000, whichever is smallest. 
The amounts of net gain and loss from sales of capital assets are tab- 
ulated among the specific sources comprising adjusted gross income 
in basic table 2; and the frequency distributions of returns showing 
such net gain and loss are shown in basic table 3. Additional data 
are supplied in basic table 11 which shows the net short-term capital 
gain, net short-term capital loss, net long-term capital gain, net long- 
term capital loss, and the net capital loss carry-over, as reported by 
the taxpayer in the summary of the schedule for sales of capital as- 
sets. Returns on which the net long-term capital gain exceeds the 
net short-term capital loss and on which the alternative tax is imposed 
are tabulated separately from other returns having net gain or loss 
from sales of capital assets taxed at the regular normal tax and surtax 
rates. 

There are 1,671,192 returns showing a net gain from sales of capital 
assets of $2,308,033,000. These returns show that a capital loss carry- 
over of $27,225,000 has been deducted in accordance with the carry- 
over provision of the Code. 

There are 391,561 returns showing a deduction of $193,525,000 on 
account of a net loss from sales of capital assets. The deduction is 
only the allowable portion of the reported net loss from such sales, 
conforming to the provisions of the Code which place a limitation on 
the amount which may be deducted for the computation of adjusted 
gross income. However, the returns with no adjusted gross income 
are not edited to determine whether the deduction conforms to the 
limitation. The reported net loss from sales of capital assets before 
this limitation is $514,232,000; this includes a capital loss carry-over 
amounting to $251,346,000. 



30 STATISTICS OF INCOME FOR 1945, PART 1 

About 75 percent of the 391,561 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 each and therefore is deductible in full. 
Such deduction amounted to $94,425,000. The remaining returns 
show that the deduction on account of net loss from sales of capital 
assets is limited either to $1,000 or to net income (or adjusted gross 
income) computed 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 
capital loss sustained in 1945 to be carried forward into succeeding 
years is not available. 

MEDICAL AND DENTAL EXPENSES 

Data relative to the medical and dental expenses reported on in- 
divndual 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 de- 
duction 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 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 
$2,500 if more than one surt-ax exemption is claimed. Medical ex- 
penses include amounts paid for diagnosis, cure, treatment, or pre- 
vention of disease, or to alleviate a defect, as well as amounts paid 
for health, accident, and hospitalization insurance; also inchulible 
are expenses for eyeglasses, artificial limbs, hearing aids. X-ray, nurs- 
ing service, medical supplies, drugs, artificial dentures, ambulance 
service, and the like. 

There are 3,595,602 returns showing a deduction of $935,776,000 
for medical and dental expenses. Of these returns 5,802 show an 
adjusted gross deficit and presumably the medical deduction of 
$2,820,000 is reported in its entirety, without regard to the qualifica- 
tion relating to 5 percent of adjusted gross income. On the remaining 
3,589,800 returns with an adjusted gross income of $10,135,001,000, 
the entire amount of medical expenses paid during the year may be 
determined by adding to the allowable medical deduction of $932,956,- 
000. an amoimt equal to 5 percent of the adjusted gross income, or 
$500,750,000. Thus the entire amount of medical expenses paid by 
individuals who itemized their deductions is a minimum of $^1,442,- 
526.000; minimum because there are cases in which the limitation 
on the maximum deduction was effective. No data are available for 
the medical expenses of individuals who filed Form \V-2, or short- 
form returns. Form 1040, or long-form n^turns. Form 1040. on which 
the $500 optional standard deduction is used. 



STATISTICS OF INCOME FOR 19 45, PART 1 



31 



Individual returns for 1945 showing a deduction for medical and denial 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 dolts is] 





Adjusted gross income classes ' 


Returns with medicjl and dental 
expeases 






Number 
of returns 


Medical 
and dental 
expenses 26 


Adjusted 

gross 
income 2 




1 


Taxable individual returns: 

0.5 under 0.75 _ 


37, 074 

130, 532 

187, 798 

232, 044 

264, 484 

275, 078 

264, 153 

255, 657 

258, 306 

235, 133 

404, 836 

279, 600 

158, 668 

92, 023 

103, 167 

45, 790 

26,775 

17, 506 

12, 455 

9,824 

7,494 

5,291 

4,685 

3,539 

10,456 

5,272 

2.387 

2,228 

954 

442 

243 

145 

108 

65 

99 

28 

11 

8 

4 

3 


2,597 

15,514 

30, 503 

40, 751 

52, 057 

58,333 

59, 442 

59, 118 

62, 798 

57,044 

103, 055 

77, 261 

48, 330 

32,064 

39, 616 

20, 543 

14, 292 

10, 342 

8,101 

6,240 

5,230 

3,737 

3,599 

2,781 

9,304 

5,257 

2,621 

2,624 

1,215 

562 

411 

197 

155 

103 

131 

40 

14 

10 

8 

4 


25, 059 
115,355 
212, 282 

317,880 

429, 237 

516. 056 

561. 995 

607, 238 

■ 678, 272 

676, 114 

1.310,047 

1, 041, 536 

671,313 

434. 598 

560. 291 

295, 903 

199, 892 

148, 136 

117,801 

102, 870 

86, 047 

65,983 

63, 153 

51. 305 
178, 230 
116,978 

64,804 

76. 306 
42, 378 
24, 069 
15, 609 
10, 96§ 

9,147 
6,345 
11, 826 
4,795 
2, 430 
2.207 
1,.3.38 
1,257 


1 


? 




? 


T 


1 under 1.25 - ..--.. 


3 


4 




4 


5 


1.5 under 1.75 .. - .-- . 


5 


6 


1.75 under 2 . . _ . . 


6 


7 


2 under 2.25 . ._ 


7 


8 


2.25 under 2.5 


8 


9 


2.5 under 2.75 - . . 


9 


in 


2.75under3 


10 


11 


3 under 3.5 . - . - . . 


11 


1? 


3.5 under 4 . . ._ . ._ 


1? 


13 




13 


14 


4.5 under 5 -. - ---.. 


14 


15 




15 


16 




16 


17 


7 under 8' .- -..-.-_. 


17 


18 


8 under 9 . . 


18 


19 


9 under 10 . 


19 


•?n 


10 under 11 _ _..-..... .'...._.. 


20 


71 


11 under 12 .. 


21 


99 


12 under 13 


2? 


73 


13 under 14 _. 


23 


?4 




24 


75 


15 under 20 . . _ . 


25 


76 


20 under 25 . 


26 


77 


25 under 30 


27 


78 


30 under 40 - - _ - 


28 


79 


40 under 50 _ .... .... 


29 


30 


50 under 60 . . ._ 


30 


■31 


60 under 70 


31 


3? 


70 under 80 _ .. 


3? 


^3 


80under90 


33 


34 


90 under 100 . ..... 


34 


35 


100 under 1.50 ... ... . . 


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 


4? 


750 under 1,000 








42 


43 


1,000 under 1,500 . . 


1 


1 


1,085 


43 


44 


1,500 under 2,000 


44 


45 


2,000 under 3,000 








4.5 


46 


3,000 under 4,000 . . . 








46 


47 


4,000 under 5,000 








47 


48 


5,000 arid over 








48 




Total taxable individual returns . 










49 


3,334,366 


836, 005 


9,858,135 


49 




Nontaxable individual returns; 3< 




50 


35 5, 802 
12, 724 
81, 439 
63, 925 
41, 256 
56, 090 


2,820 
2,677 
16, 908 
23, 167 
16, 400 
37, 799 


B 15, 560 

8, 157 
55, 223 
59, 368 
48. 228 
105, 890 


,50 


51 


UnderO.5 . . _ .. 


51 


52 


0.5 under 0.75... .__ . 


52 


53 


0.75 under 1 ... .... 


53 


54 


1 under 1.25 . . 


,54 


55 


1.25 and over . . _ _ 


55 




Total nontaxable individual returns . 




56 


261, 236 


99, 771 


9 261, 306 


56 




Grand total 




57 


3, 595, 602 


935, 776 


910,119,441 


57 




Taxable retimis with adjusted gross income under $5,000 

and nontaxable retui-ns. 
Taxable returns with adjusted gross income of $5,000 and 

over. 




^8 
59 


3,336,622 
258, 980 


798, 638 
137, 138 


» 7, 858, 288 
2, 261, 153 


58 
59 



For footnotes, see pp.">(3-44; for extent to which data are estimated, see pp. 47-55, 



32 STATISTICS OF INCOME FOR 1945, PART 1 

TYPES OF TAX 

The income tax on 1945 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 that 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 credits for (1) partially tax-exempt 
interest on Government obligations and (2) normal tax exemption. 
WHiere the return includes tlie income of only one person, the normal 
tax exemj)tion is $500; in a joint return or combined return, the nor- 
mal tax exemption is $1,000 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- 
pa3'"er, $500 for his spouse if a joint or combined retm-n is filed, and 
$500 for each dependent with respect to whom a surtax exemption 
may be claimed. The surtax rate is 20 percent of surtax net income 
not over $2,000, increasing at graduated rates to 91 percent of surtax 
net income over $200,000. 

The alternative lax 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 net income which 
includes a net long-term capital gain or an excess of net long-term 
capital gain over net short-term capital loss if, and only if, the alterna- 
tive tax is less than the regular normal tax and surtax. This alterna- 
tive tax 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 
amount of such long-term capital gain and (2) 50 percent of such 
long-term gain. 

An optional tax. also designated as an altei-native tax in the Code, 
is provided 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 used at the election of the taxpayer whose adjusted gross 
income, from whatever source, is less than $5,000. The optional tax 
automatically 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 ex(>mptions for the number of 
pei-sons with resj)ect to whom surtax exemptions may be chiinied, 
after which the optional tax (fixed at the nearest dollar) is determined 
in the same mann(M- and at tbe same normal tax and surtax rates as 
those used in computing the regulai' income tax in detail. 

Total tax lia))ility is tabulated in basic table 2. Basic table 4 shows 
details concernmg taxes and related data classified by returns with 
normal tax and surtax and returns with alternative tax. No distinc- 
tion 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 sui-tax; but 
returns with tlie alternative tax on income containing gain from capital 
assets held more tlian (1 mouths are shown separately. Taxes are 



STATISTICS OF IXCOME FOR 1945, PART 1 33 

shown before and after the two tax credits rekiting to income tax paid 
a.t source on tax-free covenant bond interest and to income tax paid 
to a foreign country or possession of the United States; and the com- 
bined amount of these credits also is tabulated. Tax 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. 

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 em- 
ployers 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 liability. Both 
the tax withheld and the pa3Tnents on declaration are considered pay- 
ments toward the discharge of the tax liability on the final return, 
filed after the close of the income year. 

Tax withheld on wages by employers, during 1945, was determined 
either by (1) use of wage bracket withholding tables, in which the 
amount to be withheld is based on various wage levels after allowance 
for the withholding exemption, or (2) application of the prescribed 
percentage rate method to the excess of each wage payment over the 
withholding exemption; both provided by the Individual Income Tax 
Act of 1944, The withholding exemption, also provided under this 
Act, corresponds, in general, with the surtax exemptions allowed the 
employee in computing his surtax on his income tax return. The 
employer is furnished a withholding exemption certificate, by the em- 
ployee, showing the number of exemptions claimed. Each employer 
must furnish every . employee from whom tax has been withheld a 
Withholding Receipt, Form W-2, showing the total amount of wages 
paid and the amount of tax withheld on such wages. This receipt, 
Porm W-2, may be used as an income tax return under certain condi- 
tions explained elsewhere in this report. Certain types of wages and 
salary payments, such as tliose for military service, agricultural labor, 
•domestic service, and ministry of the gospel, are exempt from with- 
holding of tax. The amount withheld, reported on the income tax 
Teturn as a pa^nment on the tax liability, is tabulated in basic table 2 ; 
and the frequency distribution of returns showing a tax withheld is 
tabulated 'in basic table 3. Basic table 5 shows the tax withheld on 
returns with tax due at time of filing and on returns with tax over- 
payment, separately. 

Payments on 1945 declaration of estimated tax, reported by tax- 
payers on returns, Form 1040, as part payment on the 1945 tax liabil- 
ity, are a combination of (1) amounts paid on the 1945 Declaration of 
Estimated Tax, Form 1040-ES, and (2) any credit applied against the 
1945 estimated tax on account of an overpayment of the 1944 income 
tax. Payments on 1945 declaration of estimated tax (including credit 
for any prior year's overpa^mient) 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 returns on 
Avhich payments on 1945 estimated tax are reported; and such fre- 



34 



STATISTICS OF INCOlVrE FOR 1945, PART 1 



qiioiicy is without regard to wliotlicr the payments are (1) only eash 
payments on 1945 estimated tax, (2) only a credit claimed a<2:ainst the 
1945 tax, or (3) cash payments combined with the credit for prior 
year's overpayment. A declaration of estimated tax does not neces- 
sarily result in actual payment because the estimated tax may })e nil, 
or in the case of an estimated tax, the tax withheld and credit for any 
prior year's overpayment of tax may leave no unpaid balance. Basic 
table 5 shows payments on the 1945 declarations for returns with tax 
due at time of niinj; and for returns with tax overpayment, separately. 

Returns with tax due at time of filing are those on Avhicli the tax 
withheld from wages and/or payments on 1945 declaration (including 
credit for any prior year's overpayment) are insufficient to cover the 
tax hability for 1945, and those on which neither type of payment is 
made. The balance of tax due is paid at the time the return is filed, 
after the close of the income year. Tax due at time of filing is shown 
in basic table 2; and the frequency with which this item occurs is 
tabulated in basic table 3. In basic table 5, returns showing tax due 
at time of filing are segregated according to types of tax payment: 
tax withheld, payments on 1945 declaration, singly and in combina- 
tion, and returns with neither. 

Returns with tax overpayment are those on which the tax withheld 
from w^ages and/or payments on 1945 declaration (including credit 
for any prior year's overpayment) exceed the tax liability for 1945. 
Overpayment of tax is refundable; or, at the option of the taxpa,yer 
filing Form 1040, the overpayment may be credited against the 194G 
estimated tax. The amount of tax overpayment is tal)ulated in 
basic table 2; and the frequency of returns showing overpayment is 
shown in basic table 3. In basic table 5, returns with tax overpayment 
are segregated according to types of tax payment: tax withheld, pay- 
ments on 1945 declaration, singly and in combination. Also, under 
each type of tax pa3^ment, the tax overpayment is divided to show 
the number of returns with a refund and the number of returns with a 
credit on 1946 estimated tax, together with the amount of each. 

Returns with neither tax due nor overpayment are those on which tax 
withheld and/or payments on 1945 declaration equal the tax liability. 
These returns, sometimes referred to as breakevens, are tabulated in 
basic table 5; but are not distributed by types of tax payment. 

Individual returns for 1945, by types of tax payment 



Types of tax payment 


All returns 


Taxable 


Nontaxable 


Returns with tax due at time of filing: 

Only a tax withhold . 


8. 178. 174 
1, 227. 768 
2,334,178 
2,789,017 


8,178,174 
1,227,708 
2,3.34.178 
2,789,017 




Tax withheld and payments on 1945 declaration 




• 


With no payments . ... 








Total . . 


14, 529, 137 


14, 529, 137 








Returns with tax overpayments: 

Only tax withheld . 


31, 323, 146 
1,019,660 
1, 180, 16(i 


25, 377, 542 

994. 0,M 

1,053,729 


5, 945, 604 


Tax withheld and payments on 1945 declaration 

Only payments on 1945 declaration ... 


25,609 
126,437 






Total 


33, 522. 972 


"7. 425. 322 


6. 097, 650' 








Returns with neither tax due nor overpayment 


1, 880. 674 696. 043 


1,184,631 










Orand total.. . ..• . . . 


49,932,783 


42,650,502 


7, 282, 281 







STATISTICS OF INCOME FOR 194 5, PART 1 35 

Basic table 5 shows returns with tax due at time of fihng, returns 
with tax overpayment, and returns with neither tax due nor over- 
payment, tabulated separately. The first two categories are segre- 
gated according to types of tax payment; i. e., tax withheld, payments 
on 1945 declaration, singly or in combination, and, in the case of 
returns with tax due, neither tax withheld nor payment on 1945 
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 1945 declaration, 
balance of tax due, refund, and credit on 1946 estimated tax. These 
data are tabulated by adjusted gross income classes for taxable and 
nontaxable returns. Segregation according to types of tax payment 
is not available for the returns with neither a tax due nor an over- 
payment. 

Irregularities occur in the relationship of salaries and wages and the 
tax withheld. The following cases serve to illustrate. (1) A return 
which shows compensation, covering 36 months or more, received 
during 1945 and taxed under the provisions of section 107 of the Code: 
For purposes of this report, only that portion of the compensation 
taxed at 1945 rates is included, but the total amount of tax withheld 
is tabulated. (2) A return of a member of a partnership who received 
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 cor- 
responding salary. (3) A return of an individual (for instance, an 
actor) who had 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: These data are tabulated as reported. 

(5) Returns were observed on which the amount of tax withheld from 
salaries, supported by the withholding receipt, exceeded the per- 
centage of withholding prescribed: Data are taken as reported. 

The following tabulation is a summary of the frequency distribution, 
as shown in basic table 5, of returns with tax due at time of filing and 
of returns with tax overpayment, by types of tax payment and of 
returns with neither tax due nor overpayment, by broad adjusted 
gross income classes. There is a balance of tax due on 14,529,137 
returns, an overpayment on 33,522,972 returns; and 1,880,674 returns 
with neither tax due nor overpayment. Among the returns with 
overpayment there are 32,663,244 returns with refund and 859,728 
returns on which credit on 1946 estimated tax is requested by the 
taxpayer. 



36 



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:•<. 



STATISTICS OF INCOME FOR 1945, PART 1 



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STATISTICS OF INCOME FOR 194 5, PART 1 



37 



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38 STATISTICS OF INCOME FOR 1945, PART 1 

MARITAL STATUS 

Individual returns are classified according to the marital status and 
sex of the taxpayer. Returns with no adjusted gross income are 
included so that all returns for 1945 are classified. The marital status 
of the taxpayer is determined as of the last day of the income year, 
or on the date of the death of a spouse. Four classifications are used : 
joint returns of husbands and wives, separate returns of husbands 
and wives, separate community-property returns, and returns of 
single persons. Combined returns of husbands and wives, P'orm W-2, 
are considered joint returns and are tabulated together unless other- 
wise labeled. Returns of 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 tables which 
follow, the combined returns of husbands and wives, Form W-2, 
filed in the community-property States, with incom.e 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 
returns. 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 communit3^-property 
returns, Form 1040, showing income of spouses divided according to 
State laws, are filed in Arizona, California, Hawaii, Idaho, Louisiana, 
Nevada, New Mexico, Oklahoma, Oregon. Texas, and Washington, 
even though such division of income for 1945 by taxpayers residing in 
Oregon is not recognized for Federal income tax purposes and will 
be eliminated upon audit of the returns. (Revised community laws 
were enacted in Oregon during 1947 which are recognized thence- 
forth for income tax purposes.) A community-property return may 
include separate income of a spouse as well as the community income. 
The size classification of the separate community-property rc^turn of 
a husband or a wife is based on the respective amount of adjusted 
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 persons, (2) use of samples as the basis of estimating data, 
and (3) deferment of filing returns by members of the Armed Forces. 



STATISTICS OF INCOME FOR 19 45, PART 1 



39 



individual returns for 1943, by marital status and by sex: Aggregate number of 
returns and percentage distribution, number of returns by types of return, adjusted 
gross income, and adjusted gross deficit 

[Money figures in thousands of dollars] 





Returns 


Adjusted 

gross 
income 2 




Marital status 


Aggregate 


Form W-2 


Form 1040 


Adjusted 

gross 

deficit » 




Number of 
returns 


Percent 
of total 


Joint (and combined) returns of 
liusbands and wiros: '' 

Noncommunity -. - 

Community (Form W-2, 


23, 409. 745 
1. 288, 811 

1,937,225 
1,996,611 

1, 032, 167 
997, 953 

8, 821, 400 
10, 148, 871 

40, 932, 783 


46.88 
2.58 

3.88 
4.00 

2.07 
2.00 

17.67 
20.92 


7, 692, 189 

1,288,811 

570, 774 
728, 798 


15, 717, 556 


65, 768, 563 

2, 958, 073 

9, 405, 380 
4, 541, 274 

4, 050, 276 

3, 735, 452 

14, 526, 588 
15,315,523 


170, 288 


Separate returns of husbands 
and wives- ^s 

Men 

Women 


1, 366, 451 
1, 267, 813 

1, 032, 167 
997, 953 

4, 271, 623 
4, 409, 789 


13, 859 
5,506 


:Separate community-property 
returns (Form 1040 only): 3« 


15,160 


Women 

Eeturns of sinrrle persons: 


4, 549, 777 
6, 039, 082 


15, 620 
45. 795 


Women 


26, 244 






Total individual retm-ns.. 


100. 00 


20, 869, 431 


29, 063. 352 


120, 301, 131 


292. 472 



For footnotes, .see pp. 43-44; for extent to which data are estimated, see pp. 47-55. 

The 8,981,000 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 taxpayers' advantage. There are 
6,490,776 combined returns, Form W-2, with a single income reported; 
906,090 combined returns with separate incomes reported, wherein 
the tax liabihty is determined on the combined incomes; 295,323 com- 
bined returns with separate incomes reported, wherein the tax liability 
is determined on the separate incomes; and 1,288,811 combined returns 
with community -property income equally divided, wherein the tax 
liability is determined to the advantage of the taxpayers, but the 
.basis on which the determination is made is not available. 



40 



STATISTICS OF INCOME FOR 1945, PART 1 



Combined returns of husbands and wives, Form W-2, for 1945, by taxable and non- 
taxable returns and by adjusted gross income classes: Frequency of returns by the 
basis on which collectors determined the tax liability 





Numoer of 

combined 

returns 


Number of combined returns taxed on basis of— 


Adjusted cro.ss income classes ' 
(Thousands of dollars) 


A sinelo 
income 


Joint 
incomes 


Separate 
incomes 


Commu- 
nity-prop- 
erty incomes 


Taxable, combined returns, Form W-2: 


178, 421 
314. 1.39 
439, 374 
549. 714 
,583, 479 
617. 132 
656. .303 
703, 859 
704, 521 
678, 259 
1, 168. 722 
817. .399 
470. 710 
244. 40'1 


173, 455 
289, 202 
360. 481 
405, 389 
4.30,216 
471.1.52 
500. 1.30 
536. 142 
530. 956 
504, 364 
826. 778 
531. 177 
260, 402 
115,416 


35 4.414 
23,392 
36. 743 
46. 784 
54.067 
64, 108 . 
62. 4.52 
69. 183 
74. .590 
76. 024 
150.614 
101.623 
62. 452 
29.019 


(40) 

35 1. 545 

35 2. .538 

35 2. 207 

35 4. 745 

35 6. 510 

35 7. 062 

12, .579 

17. 103 

18.978 

37. 957 

61. 239 

68. 742 

52. 412 








1 under 1 25 - 


39. 612 


1 25 under 1.5 


95. 3.34 


1 Sunder 1.75 . --. .._ - 


94,451 


1.75 under 2 

2 under 2.25 

2 25 under 2.5 - 


75. 362 

• 80. 659 

8.^ 9.55 


2.5 under 2.75 -. 


81, 872- 


2 75 under 3 --- 


78. 893 


Sunder 3.5 - 

3.5 under 4 


153. 373 
123.360 
79, 114 




47, 557 






Total . 


8, 126, 436 


.5,941,260 


855. 465 


294. 169 


1. 035. 542 






Nontaxable, combined returns, F«rm 
W-2. 3< 
UnderO.5 . 


597, 112 
151,153 
6.5, 914 
40, 385 


469, 324 

77, 884 

35 1,010 

35 1, 298 


20. 048 

1.5. 721 

35 9. 952 

35 4, 904 


(40) 
(40) 
(40) 


107. 596 


0.5 under 0.75 -- 


56. 971 


75 under 1 


54,519 


1 under 1 25 


34,183 












549, 516 








Total 


8.54, 564 


50.625 


3.^ 1, 154 


253, 269' 






Total combined returns, Form W-2. 


8, 981, 000 


6, 490, 776 


906, 090 


295.323 


1, 288. 811 



For footnotes, see pp. 43-44; for extent to which data are estimated, see pp. 47-55. 



STATISTICS OF INCOME FOR 194 5, PART 1 41 

SURTAX EXEMPTIONS 

The amount of exemption tabulated throughout this report is the 
amount allowed for purposes of computing the surtax. Surtax 
exemptions, in reality a per capita exemption, allowed as a credit 
against income for the computation of surtax, is $500 for the taxpayer, 
$500 for his spouse if a joint or combined return is filed, and $500 for 
each dependent meeting the specified qualifications. The surtax 
exemption sllow^l 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 the surtax exemptions claimed 
by taxpayers who compute their tax liability. 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 
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 wives and the separate community-property returns 
are tabulated together. 

Slight duplication in surtax exemption exists on account of depend- 
ents 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 to the taxpayer claiming the 
dependent. 

There are 116,482,788 surtax exemptions clauned on the 49,932,783 
returns filed for 1945. The number of returns and number of exemp- 
tions, distributed by marital status, are summarized below from basic 
table 7. 



865193—51- 



42 






STATISTICS OF INCOME FOR 194 5, PART 1 









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STATISTICS OF INCOME FOR 19 45, PART 1 



43 



Footnotes for text tables 
^Facsimiles of return forms, to which references are made, appear on pp. 377-387) 



1 Adjusted gross income classes are based on the 
amount of adjusted 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 employ- 
ment, deductions attributable to rents and royalties, 
certain deductions of life tenants and income bene- 
ficiaries of property held in trust, and allowable 
losses from sales or exchanges of property. Should 
these allowable deductions exceed the gross income, 
there is an adjusted gross deficit. 

3 Tax liability after deducting ta.x 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. Such 
credits are allowed only on returns with itemized 
deductions. 

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

5 Returns with no adjusted gross income are re- 
turns showing adjusted gross deficit (see note 2); 
that is, returns on which the deductions allowable 
for the computation of adjusted gross income equal or 
exceed the gross income. 

6 Less than 0.005 percent. 

7 Not computed. 

8 Adjusted gross deficit. 

» Adjusted gross income less adjusted gross deficit. 

'10 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 
piore on which the $500 standard deduction is used. 

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

■2 Salaries and wages include annuities, pensions, 
and retirement pay not reported in the schedule for 
annuities and pensions, but exclude wages not 
exceeding $100 per return from which no tax was 
withheld, reported as other income on Form W-2 
(see note 21). 

13 Dividends, domestic and foreign; interest on 
notes, bank deposits, mortgages; interest on corpo- 
ration bonds and on taxable and partially tax-exempt 
Government obligations before amortization of bond 
premium; and dividends on share accounts in Fed- 
eral savings and lean associations. Also includes the 
partially tax-e.xempt interest on Government obli- 
gations after amortization and partially tax-exempt 
dividends on share accounts received through part- 
nerships and fiduciaries. Excluded from this item 
are the dividends and interest not exceeding in total 
$100 per return, leported as other income on Form 
W-2 (see note 21). 

■< 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 income for 
each taxable year, until the aggregate of amounts 
received and excluded from gross income in this and 
prior years equals the total cost. Thereafter, entire 
amounts received are taxable and must be included 
in adjusted gross income. Annuities, pensions, and 
retirement pay upon which tax is withheld may be 
reported in salaries and wages. 



'5 Net profit fi-om rei is and royalties is the excess 
of gross rents received over deductions for deprecia- 
tion, 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 lespective expenses over the gross income 
received. 

'6 Net profit from business or profession is the 
excess of gross receipts therefrom over deductions 
for business expenses and the net operating loss 
deduction due to the unabsorbed net operating loss 
from business, partnership, and common trust funds 
for the two preceding years. Conversely, net loss 
from business is the excess of business expen,ses and 
net operating loss deduction over total receipts from 
business. 

"■ Partnership net profit or loss excludes partially 
tax-exempt interest on Government obligations, par- 
tially tax-exempt dividends on share accounts in 
Federal savings and loan associations, and net gain 
or loss from sales of capital assets. In computing 
partnership profit or loss, charitable contributions 
are not deductible nor is the net operating loss deduc- 
tion allowed. 

18 Net gain from sales or exchanges of capital assets 
is the amount taken into account in computing ad- 
justed 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 combining net short- 
and long-term capital gain and loss and the capital 
loss carry-over from 1942, 1943, and 1944. Deduction 
for the loss, however, is limited to the amount of 
such loss, or to the net income (adjusted gross income 
if taxed under Supplement T) computed without 
regard to gains and losses from sales of capital assets, 
or to $1,000, whichever is smallest. Sales of capital 
assets include worthless stock, worthless bonds if 
they are capital assets, nonbusiness bad debts, cer- 
tain distributions from employees' trust plans, and 
each participant's share of net short- and long-term 
capital gain and loss to be taken into account from 
partnerships and common trust funds. 

" Net gain or loss from sales or exchanges of property 
other than capital assets is that from sales of (1) prop- 
erty used in trade or business of a character which 
is subject to the allowance for depreciation, (2) obli- 
gations 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 discoimt basis and payable 
without interest at a fixed maturity date not exceed- 
ing 1 year from date of issue, -and (3) real property 
used in trade or business. 

21 Income from estates and trusts excludes partially 
tax-exempt interest on Government obligations and 
dividends on share accounts in Federal savings and 
loan associations; such income is reported m mterest 
and dividends. The net operatmg loss deduction 
is allowed to estates and trusts and is deducted in 
computing distributable income. 

21 Miscellaneous income includes alimony received, 
prizes, rewards, sweepstakes winnmgs, 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 miscellaneous income is 
$51,194,155 of wages not .subject to withholding, 
dividends, and mterest, not exceeding in total $100 
per return, reported as other income on 9^9,832 re- 
turns, Form W-2. 

" Contributions, reported on returns with item- 
ized deductions, include the taxpayer's share of 
charitable contributions of partnerships, but cannot 
exceed 15 percent of the adjusted gross income. 



(Footnotes continued on p. 44) 



44 



STATISTICS OF INCOME FOR 194 5, PART 1 



Footnotes for text tables — Continued 
(Facsimik'S of roturn forms, to which references are made, appear on pp. 377-387) 



M Interest, reported on returns with itemized 
deduct ions, is th-U paid on personil debts, bank loans, 
or home ni()rtc:i!;es, hut ercluden interest on business 
debts reported in sctiedules for rents and business, 
and interest on loims to buy tax-exempt securities. 
single-premium life insurance, or endowment con- 
tracts. 

'* Taxes paid, reported on returns witli itemized 
deductions, include personal properly taxes, State 
income taxes, real estate taxes except those levied 
for improvements which tend to increase the value of 
property, and certain retail sales taxes. This deduc- 
tion does not include FecUral incom" taxes; e'-tate, 
inheritance, Joeacy. succession, nr sift taxes: taxps 
on shares in a corporation which are paid by tho cor- 
poration without reimbursement from the taxpayer: 
taxes deducted in the schedules for rents and busi- 
ness; income taxes paid to a forcicn country or pos- 
session 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. 

2» Loss resulting from fire, storm, shipwreck, or 
other casualty, or from theft, reported on returns 
with itemized deductions, is the actual nonbusiness 
net loss sustained, that is. the value of such property 
less salvage value and insurance or other reimburse- 
ment received. 

28 Medical and dental expenses, reported on re- 
turns with itemized deductions, paid for the care of 
the taxpayer, his spouse, or dependents, not compen- 
sated by insurance or otherwise, which exceed 5 
percent of the adjusted eross income. This deduc- 
tion is limited to $1,2.'J0 if one exemption is claimed, 
or to .S2,.500 if two or more exemptions are claimed. 

2" Miscellaneous deductions, reported on returns 
with itemized deductions, include alimony pay- 
ments, expenses incurred in the production or collec- 
tion of taxable income or in the management of 
property held for the production of taxable income, 
amortizable bond premium. six>cial deduction for 
the blind, the taxpayer's share of interest and real 
estate taxes paid by a cooperative apartment corpo- 
ration, and gambling loss(^s not exceeding gambling 
gains reported in income. 

2* Number of returns associated with this item is 
subject to sami)ling variation of more than 100 per- 
cent. Such items are not shown separately since 
they are considered too unreliable for general use; 
hovvever, they are included in totals. For d(\scrip- 
tion of sample, see pp. 47-55. 

2» Net deficit is reported on 210,745 returns, of 
which 181,792 returns show adjusted gross deficit, 
and St.O.W show adjusted gross income of various 
amounts and itemized deductions of larger amounts. 

'" Aggregate positive income is the sum of salaries 
and wages, dividends and interest, annuities and 
pensions, net profit from rents and royalties, net 



profit from business, net profit from partnerships,, 
net gain from sales of capital assets and other assets, 
income from estates and trusts, and miscellaneous 
income. 

31 .\ggregate negative income is the sum of the net 
losses from rents and royalties, from business, from 
partnerships, and from sales of oipital assets and 
property other than capital assets. 

32 Net income, reported on returns with itemized 
deductions, is the excess of adjusted gross income 
over the itemized deductions. 

'3 Percentages for these totals only are computed 
on the basis of adjusted gross income less the ad- 
justed gross deficit. 

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

35 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. 47-55. 

3' PajTnonts on declaration include the credit for 
overpayment of prior year tax; the frequency of re- 
turns includes returns showing credit only, cash 
pavments on declaration only, and returns showing 

both. 

3" 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 erclude 
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) insuflicient 
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. 

" Separate community property returns of hus- 
bands and wives erclude combined returns of hus- 
bands and wives. Form W-2, showing community 
income divided in accordance with State laws and 
tax determined on the basis of divided community in- 
come. .\n unequal number of returns for men and 
women is the result of {\) insullieienl data to identify 
such r.'turns, (2) use of samples as a basis of esti- 
niutini; data, and (3) deferment of filing returns by 
members of the armed forces. 

•o Nmnber of returns is subject to sampling varia- 
tion of more than 100 percent and is considered too 
unreliable for general use; therefore, the number is 
not shown separately, but is included in totals. For 
description of sample, see pp. 47-55. ,, 



STATISTICS OF INCOME FOR 1945, PART 1 



45 



PATTEKNS OF INCOME 



Frequency distributions of individual returns for 1945, by patterns 
'of income, similar to those published last year, are shown in basic 
tables 8, 9, and 10. These patterns embrace four sources or items 
of income; namely, salaries and wages, dividends and/or interest, 
other income, and other loss — singly and in the various combinations. 
The first two sources, salaries and wages, dividends and/or interest, 
are the same as those described and tabulated elsewhere in this report; 
the remaining two sources, other income and other loss, as such, do 
not appear in this report. For returns, Form W-2, other income 
comprises 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 
(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 
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 
described above. The number of returns falling in the various 
patterns as shown in this table are: 



Returns with one source: 

Salaries and waees only 

Dividends and/or interest only 

Other income only 

Other loss only 1 

lleturn? with two sources: 

Salaries and wages, dividends and/or interest 

Salaries and wases, other income 

Salaries and wages, other loss 

Dividends and/or interest, other income 

Dividends and/or interest, other loss 

Heturns 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 



35. 631, 656 


71.36 


131, 622 


.26 


4, 367. 265 


S.75 


132, 653 


.26 


1, 795, 8«5 


3.60 


4, 139, 396 


8.29 


799, 712 


1.42 


1, 349. 718 


2,70 


62, 7S2 


.13 


1, 379, 214 


2.76 


232, 880 


.47 



49, 932, 783 



Percent 
of total 



100 00 



From the above distribution it will be seen that the frequency of 
returns for any one of the four sources comprising the selected pat- 
terns is — 

Number of returns with salaries and wages 43, 888, 743 

Number of returns with dividends and/or interest 4, 952, 101 

Number of returns with other income 11, 235, 593 

Number of returns with other loss 1, 138, 027 

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 distributed by the various income patterns listed above. In 
addition to these distributions, in the case of returns with other 
income and returns with other loss, there is also a frequency distribu- 



46 STATISTICS OF INCOME FOR 194 5, PART 1 

tion of returns for eacli of the coiitril)ii(iii<i: olcmonts comprisinfi: the 
other mcome or other loss. 

In basic table 10, returns with two sources and returns with three 
sources havin<2: salaries and wag:es as one of those sources are distrib- 
uted by adjusted ^ross income classes and by size of a specified source. 
In the first section, the 1,795,885 returns with salaries and wa^es and 
with dividends and/or interest are distributed by size of the dividends 
and/or intei-est. In the second section, the 4,139,396 returns with 
salaries and wages and with other income are distributed by size of 
the other income, and the 709,712 returns with salaries and wages 
and with other loss are in aggregate. In the third section, 1,612,094 
returns with salaries and wages, with dividends and/or interest, and 
with other income or other loss are distributed by size of the dividends 
and/or interest. In the fourth section, which contains the same 
returns as the third section, 1,379,214 returns with salaries and wages, 
with dividends and/or interest, and with other income are distributed 
by size of the other income, and the 232,880 returns with salaries 
and wages, with dividends and/or interest, and with other loss are 
in aggregate. 

DATA FOR STATES AN'D TERRITORIES 

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. Aloreover, 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 
business is located. 

Basic table 13 shows the number of individual I'eturns, amount of 
salaries and wages, dividends and interest, adjusted gross income, and 
tax liability, distributed by the State or Territory in which the return 
was filed. Data for returns with a District of Columbia address are 
tabulated separately although filed in Maryland. In basic table 14, 
the number of returns, adjusted gross income, and tax lial)ility are 
distributed by the size of adjusted gross income within each State or 
Territory. The rdjusted gross income classes used for State distribu- 
tions are set at broader intervals than those used in the national 
distributions, in order to present reliable data in those areas where 
samples were used as the basis for extending the data. Composition 
of the State samples, their universe sizes, and the weighting procedure 
are discussed on pages 53-54. 

INCOME TAX LIABILITY VERSUS TAX COLLECTIONS 

The income tax liability for individual returns for 1945, tabulated 
in this report, differs from the individual income tax collections for 
the calendar year 1945 reported by the Treasury Department. The 
dilference is due to numerous factors. Collections for 1945 include 
items which are not applicable to the 1945 tax liability; also a portion 
of the 1945 individual income tax liability is not paid until after 
December 31, 1945. Important difTerences between the two series 
include: 

(1) Taxes paid on fiduciary returns, Form 1041, covering the 
income year 1944, filed on or before ^^ar(•h 15, 1945, are reported 
in collection figures. 



STATISTICS OF INCOME FOR 194 5, PART 1 47 

(2) The final pa^onent on the 1944 declaration of estimated tax 
made by individuals on January 15, 1945, and the final tax payment 
on individual returns, Forms 1040 and W-2, for 1944 filed on or 
before March 15, 1945, are included in the 1945 collections. These 
tax pa^Tiients include the entire 1944 tax of persons not subject to 
withholding unless payments have been made previously on a declara- 
tion of estimated tax and undoubtedly include the greater part of 1944 
tax paid by farmers who under certain conditions were permitted 
to postpone filing a declaration until January 15, 1945. 

(3) The tax withheld by employers on wages paid durmg the last 
quarter of 1944 is received m January 1945. 

(4) Collections include penalties, interest, and back taxes per- 
taining to prior years, which are not a part of the 1945 tax liability. 
Additional assessments resulting from audit, even though pertaining 
to the income year 1945, are not included in the tax liability reported 
by the taxpayers and tabulated from the returns as filed. 

(5) Collections include the tax on Forms 1040C, 1040D, 1040NB, 
and 1040NB-a, none of which is included in this report. Forms 
1040C and 1040D are returns for departmg aliens; Forms 1040NB 
and 1040NB-afare for nonresident aliens not engaged in trade or 
business within the United States and not having a place of business 
therem. 

(6) The entire tax on individual returns for 1945 which are taxed 
under section 107 of the Code is in collections, whereas the tax 
liability herein excludes the portion attributable to prior years. 

(7) Collections include the overpayment of tax which is refundable; 
the tax overpayment is not a part of the tax liability in this report. 

(8) Collections for 1945 do not include the final balance of tax due 
on 1945 returns (due January-March 15, 1946); the last payment 
on 1945 declaration of estimated tax (due January 15, 1946) nor the 
entire estimated tax on the 1945 declaration of farmers who file their 
original declaration on this date; the tax withheld by employers on 
wages paid in the last quarter of 1945 (due January 31, 1946); nor 
the tax pa^Tnents postponed by members of the armed forces. 

(9) Taxes on fiscal year returns and part year returns for the two 
series do not comcide: Collections include the tax on all such returns 
received during 1945, while this report includes fiscal year returns 
ending within the period July 1945 through June 30, 1946, and 
part year returns with the greater number of months in 1945, 

DESCRIPTION OF THE SAMPLE AND LIMITATIONS OF DATA 

The statistical program with respect to individual income tax 
returns filed for the tax year 1945 called for extensive classifications 
and tabulations on a total United States basis; for a distribution 
of returns, income, and tax, by size of income for the separate States; 
and for a series of distributions relating to sole proprietorship data 
reported in Schedule C of the Form 1040 return. For purposes of 
the national distributions, a basic stratified sample was prescribed, 
with uniform representation of all States according to the same 
sample ratio at each level of stratification. This basic sample was 
supplemented in certain sampling strata and in certain States, for 
purposes of the State tabulations, and also was supplemented in 
certain sampling strata, for purposes of the sole proprietorship tabula- 



48 STATISTICS OF INCOME FOR 194 5, PART 1 

tioiis. To the extont that l)oth State tabulations and sok' proprietor- 
ship tahnhitions required supplementation in a j^iven sampling 
stratum, the same supplementary returns were utilized for ooth 
series. 

The various strata established for sampling purposes were deter- 
mined 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, partic- 
ularly in the case of those strata for which the selection was accom- 
plished in the collectors' offices, were determined in such manner as to 
satisfy the i-equirements of randomness, without unduly interrupting 
or complicating the collectors' fundamental duties of assessment, 
collection, and refunding of tax. 

There are discussed below, for the basic stratified sample, the 
composition of the sample, the selection methods prescribed, the 
universe sizes, weighting procedures, and the limitations of the data 
in terms of sampling variability. Separate discussions are prov ded 
for the basic sample increased by supplementation, which was utilized 
in deriving the State distributions, and for the sample utilized in 
deriving the sole proprietorship distributions. ^ 

COMPOSITION OF THE SAMPLE 

Individual income tax returns for 1945 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) taxable 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 income imder $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. 
Taxabh^ assessable returns aro taxable returns showing tax withheld 
and payments on declaration of estim-ated tax totaling less than the 
tax liability, "^raxable nonassessable retin*ns are taxable Teturns 
showing tax withheld and pavments on declaration of estimated tax 
equal to, or in excess of, tax liability. Nontaxable returns are those 
with no tax liability. 

For sam])le selection purposes, 1 percent coverage vras prescribed 
for returns in each of the above groups (1) to (6), inclusive. How- 
ever, each group was designated as a distinct stratum since the sched- 
ule for the processing operations to which r(4unis of the Viirious cate- 
gories were subjected afl'ected their availal)ilitv for snnipling and since 
the different categories are sufliciently dissimilar with resi)ect to types 
and sizes of income and tax to warrant separate controls. 

Returns in the three groups (7), (8), and (9) were subdivided bv 
size of adjusted gross income for sampling purposes. Further strati- 
fication bevond the categories distinguished in collectors' offices was 



STATISTICS OF INCOME FOR 194 5, PART 1 49 

advisable for these returns in view of the extensive income range en- 
compassed by them 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, twenty 
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 or more. 

A total of 18 strata, comprising a single stratum for each of the 
classification groups (1) to (6), inclusive, and four strata for each of 
the classification groups (7), (8), and (9), were thus distinguished for 
sample selection purposes. The 1, 10, 20, and 100 percent coverages 
specified for the various sampling strata were uniformly applicable 
to returns filed in each of the collection districts. Precise 1, 10, and 
20 percent samples were not achieved, principally because of the 
particular sampling techniques employed. Accordingly, the universe 
populations relatmg to the separate strata distinguished for sample 
selection pm'poses were independently determined and compared 
with the corresponding samples. The weighting factors made allow- 
ance for the deviation of actual sample sizes from prescribed sample 
sizes. 

SELECTION OF THE SAMPLE 

As returns. Form 1040, were received in collectors' offices, they were 
assigned serial numbers and were blocked in units of 100 returns hav- 
ing consecutive serial numbers ending in "00" to "99," inclusive. 
Separate series of numbers were provided for returns, Form 1040, 
retained in collectors' offices, and for returns, Form 1040, sent to 
Washington; and within each of these categories, separate series of 
numbers were provided for taxable assessable returns, taxable non- 
assessable returns, and nontaxable returns. 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, refunding, or listing operations, the returns, 
Form 1040, were available for samplmg. Similarly, as returns, Form 
W-2, were received, they were subjected to tax determination, were 
assigned serial numbers, and were blocked in units of 100 returns 
each, separate series of numbers being provided for taxable assessable 
returns, taxable nonassessable returns, and nontaxable returns. 
Sixty days after completion of the necessary assessment and billing 
operations, the taxable assessable returns. Form W-2, were available 
for sampling. The taxable nonassessable and nontaxable returns. 
Form W-2, were available for sampling after completion of the neces- 
sary refunding and listing operations. 

The selection of the 1 percent sample of returns for each of the six 
strata encompassed by returns, Form W-2, and returns, Form 1040, 
retained in collectors' offices, was accomplished in the various col- 
lectors' offices. The block status of taxable assessable returns was 
of fundamental importance for the collectors' processing operations 



50 STATISTICS OF INCOME FOR 1945, PART 1 

and any decomposition of the blocks, by sampling cei'tain returns 
within each block, would have seriously complicated the collectors' 
operations, not only since block unity would be destroyed, but be- 
cause the sampling process itself would be extremely laborious. 
Accordingly, to achieve the maximum simplification for the collectors' 
offices, the sample selection operation was ])rescribed in terms of blocks 
of 100 returns each, one of each hundred blocks being required. 
Collectors' offices were instructed to withdraw for sample j)urposes 
all blocks with block number ending in "50" (i-epresenting the fifty- 
first of each successive 100 blocks) from among the various categories 
of returns. Form W-2 and Form 1040, retained in their offices. Al- 
though selection of the above blocks represents a departure from a 
true 1 percent formula, nevertheless in most cases a substantial num- 
ber of blocks were involved, and the sample approximated closely 
1 percent. Furthermore, universes were determined independently 
and data tabulated from the sample were weighted accordingly. 

The selection of the samples of returns, Form 1040, sent to Wash- 
ington was accomplished in Washington. Sampling procedures with 
respect to such returns 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 nmnber ending in "50" 
were then withdrawn for the sample. In addition, all returns with 
adjusted gross income of $7,000 or more were withdrawn from blocks 
with block nimiber 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 numlxn- 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 num- 
ber ending in "0" approximated a 10 percent sample; and the "$10,000 
to $25,000" components of blocks with block number ending in "5" 
and those ending in "0" approximated a 20 percent sample. '' 

The degrees of sampling variability as shown on page 52 allow for 
possible nonrandomness associated witli th(> block sampling technique 
employed for returns retained in collectors' offices and the partial- 
block sampling techni(iue employed for returns sent to AVashington. 

TTNIVERSE SIZES 

The ])rimary sources of universe data for 1945 were the statements 
submitted by the 64 collectors' offices showing the number of returns 
filed in each district falling into each of the fundamental t^-pes (1) to 
(9), inclusive. 

The tabulated counts of returns in the sair^ples of returns. Form 
W-2 and Form 1040, retained in collectors' offices were expected to 
approximate 1 percent of the corresponding reported universes for the 



STATISTICS OF INCOME FOR 194 5, PART 1 51 

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 $7,000," "$7,000 to $10,000," "$10,000 to $25,000," 
and "$25,000 or more" adjusted gross income ranges were expected to 
equal the reported 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 cor- 
responding universes. 

The aggregates of reported stratum universes, with such adjust- 
ments 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. 

WEIGHTING PROCEDURES 

Although the sampling pattern for 1945 called for 18 distinct strata 
for sample selection and universe determination purposes, it was pos- 
sible to achieve a substantial degree of simplification in the tabulating 
and weighting operations by combination of multiple strata, where 
the data in tlie 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, in the 
case of samplmg strata embracing taxable assessable and taxable non- 
assessable returns. Form W-2 and Form 1040, retained in collectors' 
offices, representation of returns for the four separate strata were in 
close approximation to each other and they were jointly processed. 
Similarly, joint processing of nontaxable returns, Fo.m W-2 and Form 
1040, retained in collectors' offices, was accomplished. 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 representation of the two categories in the sample cor- 
responded closely for each income range, permitting unbiased joint 
tabulation and extension. 

In total, seven strata were difl^erentiated for tabulating and weight- 
ing purposes. These comprise (1) taxable assessable and taxable 
nonassessable returns. Form W-2 and Form 1040, retained in col- 
lectors' offices; (2) taxable assessable and taxable nonassessable re- 
turns, Form 1040, sent to Washington with adjusted gross income 
imder $7,000; (3) nontaxable returns. Form W-2 and Form 1040, 
retained in collectors' offices; (4) nontaxable returns. Form 1040, sent 
to Washington with adjusted gross income under $7,000; (5) returns, 
Form 1040, with adjusted gross income from $7,000 to $10,000; (6) 
returns. Form 1040, with adjusted gross income from $10,000 to 
$25,000; and (7) returns, Form 1040, with adjusted gross income of 
$25,000 or more. 

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. 

In determining degrees of variability associated with random sam- 
pling herein, four distinct sampling patterns were recognized. These 



52 



STATISTICS OF INCOME FOR 194 5, PART 1 



patterns onibraco the following t^-pcs of returns: (1) taxable returns 
with adjusted gross income under $7,000; (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 
sampHng patterns recognized above, the variabilities associated with 
specific frequency levels were of almost like magnitude m the case of 
taxable returns with adjusted gross income under $7,000 and non- 
taxable^ 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 sufiicientlv 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 the}^ relate. Specific cell fre- 
quencies in distributions in this volume, unless otherwise footnoted, 
are subject to maximum variation of less than 30 percent. Fre- 
quencies 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 varia- 
tion 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 



Tf the 

number of 

returns in 

a coll of 

a table 

is— 


Returns with adjusted ^oss 
income under .$7,000 


Returns with adjusted 
gross income from .$7,000 
to $10,000 


Returns with adjusted gross 
income from $10,000 to 
to .$25,000 


Then the number 
for that cell of the 
universe lies in the 
range— 


And the 
relative 
sampling 
error ex- 
pressed 

as a 
percent 

is— 


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


And the 
relative 
sampling 
error ex- 
pressed 

as a 
percent 

is— 


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


And the 
relative 
samnling 
error ex- 
pressed 

as a 
percent 

is— 


600 


0- 1, 200 

2. 900- 7. 100 

7. 000- 13. 000 

20 000- 30 000 

43. 000- 57. 000 

67 000- S3. 000 

91,000- 109,000 

23,5.000- 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 
4.400- 5.600 
9. 100- 10 900 
23. 501)- 2(). 500 
4S. 000- 52. 000 
73 000- 77. 000 
9S. 000-102. 000 
247, 000-25;J, 000 


40 
12 

9 
6 
4 
3 

2 

1 


350- 050 
4. son- 5.500 
9. 400- 10. 600 
24. 000- 26. 000 
4S. OOO- 52. 000 
73. 0(X)- 77. 000 
99. 000-101. 000 
247. 000-253. 000 


30 


5,000 


10' 


10.000 

25,000. 


4 


50,000 


4 


75,000 


a 


100.000 

250,000 

500.000 


1 

L 


750,000 










1,000,000 










2,000,000 





















As previously stated, uniform sample selection ratios within each 
sampling stratum were prescrilxnl for all collection districts; however,, 
in view of the block sampling technique applied, some dilferences in 



STATISTICS OF INCOME FOR 1945, PART 1 53 

percentage representation were noted between the various collection 
districts. In general, the differences w^ere minor, witli the greatest 
deviations from the prescribed sample selection ratio occurring for 
districts havmg relatively few returns, and little weight in the uni- 
verse. In view of the small differences noted and of the homogeneity 
within the separate strata, no appreciable bias resulted from the 
tabulation and extension of the combined sample date for all collection 
districts for the national distributions. 

The preceding analyses wdth respect to variability have been con- 
fined to cell frequencies. Specific consideration has not been given 
to associated money amounts; however, the homogeneity of the strata 
employed for sampling purposes, and the large number of returns 
included in the samples, together with the progressively increased sam- 
ple sizes in the higher mcome areas, culminating in 100 percent repre- 
sentation 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. Stratification by size of adjusted gross deficit was not 
administratively feasible, nor was it possible to establish separate 
strata for returns with adjusted gross deficit as distinct from nontax- 
able returns with adjusted gross income. 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 nontaxable 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 business of $25,000 or more were 
classified among nontaxable returns sent to Washington. 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 

State components of the 1 percent basic sample of returns, Forms 
.W-2 and 1040, retained in collectors' offices were in some instances too 
small to permit adequate distributions by size of adjusted gross income 
on a State basis, so that, for a number of States, supplementary sam- 
ples of such returns were selected. Altogether, supplementary sam- 
ples of such returns were selected for 29 States and the Territory of 
Hawaii, such supplementary samples ranging from 1 percent, yielding 
a total sample of 2 percent when added to the basic sample, to 19 
percent, yielding a total sample of 20 percent. The sampling selection 
ratio prescribed for the supplementary sample of any particular State 
applied to both forms of returns, and to all categories (taxable assess- 
able, taxable nonassessable, and nontaxable) and for States comprised 
of multiple collection districts, the sampling selection ratio was 
uniformly applicable to all districts within a State, in order to permit 
the combined processing of data for all districts in a State. The 
supplementary samples, as was the case with the basic sample, were 
selected in terms of blocks of 100 returns each. 



54 STATISTICS OF INCOME FOR 194 5, PART 1 

Supplemontary samples wore also employed in the case of the returns, 
Form 1040, sent to Washington, with adjusted gross income from 
$10,000 to $25,000. Altogether supplementary samples of such 
returns were selected for 40 States and th(> Territory of Hawaii, such 
supplementary samples consisting of 30 percent, in the case of 23 
States, yielding a total sample of 50 percent when added to the basic 
sample, and of 80 pei'cent, in the case of 17 States and the Territor\^ of 
Hawaii, yielding a total sample of 100 percent. 

Data in tables 13 and 14 for returns with adjusted gross income are 
composites representing both the taxable and nontaxable populations, 
and data for each Stnte were derived from independent State samples. 
In view of the iwlT, that the sample sizes and the universes for the 
various States differed, and that the proportions of taxable and non- 
taxable returns which constituted distinct sampling strata, varied, 
sampling errors at specific frequency levels differ by States and it is 
not possible to present a comprehensive series of sampling eri-ors 
uniformly applicable to all States. However, frequencies in table 14 
are all associated with sampling variability of less than 35 percent. 
Data in tables 13 and 14 are necessarily confined to returns with 
adjusted gross income, since returns with no adjusted gross income 
were too few, and the sampling variability too great, to permit their 
distribution on a State basis. 

Data in the national distributions and in the State distributions, in 
the case of returns retained in collectors' offices, and in the case of 
returns sent to Washington with adjusted gross income from $10,000 
to $25,000, were estimated from nonidentical samples. No attempt 
was made to achieve precise agreement between the two series, and 
data in the tw^o series consequently do not coincide. Further difi'er- 
ences between the two series stem from the use of rounded weighting 
factors in deriving each series and from the dual system of weighting 
employed, involving a imiform series of weights for all districts for 
purposes of the nationfil distributions and separately determined 
weights for each collection district within a State for purposes of the 
State distributions. Although the series do not coincide, they are 
in substantial agreement. Thus, a comparison of total number of 
returns, salaries and wages, and adjusted gross income, in the tables 
of national data with corresponding items aggregated over the States 
in the State distributions, indicates a maximiun difference of less thanr 
one-tenth of 1 percent, while a comparison of the items dividends and 
interest, and tax liability, indicates a maximum difference of less than 
1 percent. Likewise, in the income areas where the samples were 
nonidentical — namely adjusted gross income under $7,000, and ad- 
justed gross income from $10,000 to $25,000 — substantial agreement 
between the two series occurs. 

SOLE PROPRIETORSHIP DATA 

Supplementation of the 1 percent basic sample of returns. Form 
1040 retained in collectors' offices, by an additional 1 percent, yielding 
a total sample of 2 percent of such returns, was effected for purposes 
of the sole proprietorship distributions. Supplem(M\tary samples 
were also selected from returns. Form 1040, sent to Washington with 
adjusted gross income under $7,000; the basic sample of such returns 



STATISTICS OF INCOME FOR 1945, PART 1 55 

comprised 1 percent, and the supplementary sample 9 percent, yielding 
a total sample of 10 percent. 

Data in tables 15 to 18, inclusive, pertaining to sole proprietorships 
are composites derived from all strata of returns. Form 1040. The 
majority of the data are contributed by returns. Form 1040, retained 
in collectors' offices which account, in aggregate, over all industi-ial 
groups, for about 87 percent of the returns mth net profit or net loss 
from business. The sampling variability associated with amounts of 
total receipts from business and amounts of net profit or loss for the 
various industrial groups is not known. Inasmuch as no sampling 
controls were instituted with respect to these items, and masmuch as 
total receipts up to $25,000 may be reported on returns retained in 
collectors' offices, and total receipts reported on returns in each stratum 
among those sent to Washington may extend over an indefinite range, 
these items may be subject to considerable sampling error. 

Industrial subgroups are not listed in basic table 15 when both the 
number of returns with net profit and the number of returns with net 
loss are subject to variation of more than 30 percent. In the case of 
subgroups for which maximum sampling variability is less than 30 
percent for returns with net profit, but more than 30 percent for 
returns with net loss, data with respect to returns with net loss are 
omitted in this table. Even though data for a subgroup are wholly 
or partly omitted from this table, they are included in the total for 
the respective industrial group. 

In table 16 which presents separately businesses with cost of goods 
sold and businesses with no cost of goods sold, data are omitted when 
the number of returns is subject to sampling variability of more than 
30 percent, except in the case of businesses with net profit in the 
industrial group, mining and quarrying. Wliatever data are omitted 
in detail are included in the respective totals. 

In basic tables 17 and 18, which present distributions of businesses 
by size of total receipts and by size of net profit, respectively, the 
number of businesses is shown for each industrial group without 
regard to the extent of sampling variability. Accordingly, the data 
shown for cells containing relatively few businesses may be subject to 
large sampling variations and should be used with caution. 

HISTORICAL DATA 

INDIVIDUAL RETURNS AND FIDUCIARY RETURNS, 1913-1943; INDIVIDUAL RETURNS, 

1944-1945 

A resume of significant data from the individual returns and returns 
of fiduciaries, 1913-1943, and from individual returns, 1944-1945, is 
presented in basic tables 19 through 22. 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 Amiual 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 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. 



56 STATISTICS OF INCOME FOR 194 5, PART 1 

Historical data for 1916-1936 arc tabulated for individual and 
(idiiciarv returns, Forms 1040 and 1040A, includin^i: individual returns 
with no" net income for 1928-1936. Data for 1937 1940 are tabulated 
fi'om individual returns, Forms 1040 and 1040 A, with net income and 
with no net income, and from taxable fiduciary returns for estates and 
trusts, filed on Form 1041 or filed (improperly) on Form 1040, in- 
clndin<r for 1937 nontaxable fiduciai-y returns for estates and trusts 
whicii weie filed (ini])r()perly) on Form 1040. Data for 1941-1943 are 
tabulated from individual returns, Form 1040. with net income and 
with no net income, optional retiu-ns, Form 1040A, with p-oss income 
not over $3,000, and taxabh^ fiduciai'v returns, Form 1041 (or Form 
1040). Data for 1944 45 are tabulated from individual returns Form 
W-2 and Form 1040 with adjusted gross income or with no adjusted 
gross income. 

Basic table 19 shows historical data for the number of taxable and 
nontaxable returns, the income, tax, and tax credit ; basic table 20 
shows by income years the number of returns, the income, tax, and 
ellVctive tax rate tabulated by income classes; table 21 shows for each 
year soiu'ces of income, deductions, and net income or deficit for all 
returns; and table 22 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 piovisions of the 
Federal tax laws from 1913-1945 are summarized on pages 350-371. 
Revisions in the income tax return foi'ms to incorporate changes in 
the laW' often eliminate, combine, or introduce items which make it 
impracticable or impossible to present comparable data from year to 
year. 

CAPITAL GAIN'S 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 
368-369, presents a resume of the changes in tax laws pertaining to gains 
and losses on sales of capital assets, and, in basic table 21 which shows 
sources of income 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 January 1, 1922, through ])ecember 
31, 1933, provide for the special taxation of the net gain resulting 
from sales or exchanges of ca])ital assets, and the revenue acts in 
effect from January 1, 1924, through December 31, 1933. provide for 
a tax credit on account of the net loss resulting from sales or exchanges 
of such ca])ital assets. Under these acts, the term "Capital assets" 
means property held by the taxpayer more than 2 years (whether or 
not connected with his trade or business), but does not mean (1) for 
any year, stock in trade or other property which would properly be 
included in the inventory of the taxpayei- if on hand at the close of 
the taxable year; (2) for the years 1922-1923, ]n-operty held for 
personal use; or (3) after December 31, 1923, proj^erty hehl ])rimarily 
for sale in the course of trade or business. 



STATISTICS OF INCOME FOR 194 5, PART 1 57 

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

"Capital net loss" for which a tax credit of 12}^ percent is taken is 
not tabulated and is not taken into account in computing "Total 
deductions" or "Net income" for 1924-1933. "Capital tiet loss" 
when reported by the taxpayer as a deduction (a) in computing "Net 
income" is included in "Other deductions" for 1924-1928, and in 
"Net loss from sales of real estate, stocks, bonds, etc.," for 1929-1933, 
and (6) in computing "Deficit" is included in "Other deductions" for 
1928 and in "Net loss from sales of real estate, stocks, bonds, etc.," 
for 1929-1933. "Capital net loss" not taken into account by the 
taxpayer as a deduction in computing "Net income," and for which 
no credit of 12}^ percent is taken, is not included in "Total deductions" 
for 1924-1933; and "Capital net loss" not taken into account in 
computing "Deficit" is not included in "Total deductions" for 1928- 
1931, but for 1932 and 1933 is tabulated in "Net loss from sales of 
real estate, stocks, bonds, etc.," and l)oth "Total deductions" and 
"Deficit" are adjusted to correspond. 

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

Under the provisions of the Revenue Acts of 1934 and 1936 (in 
effect January 1, 1934, through December 31, 1937), the definition of 
capital assets is expanded to include assets of the taxpayer, regardless 
of time held, instead of assets held over 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 j^ears; and 30 percent of the gain or loss from 
sales of capital assets held over 10 years. The d'eduction for net 
capital loss (that is, after the percentages are applied and after 
subtracting the capital gains to be taken into account) is limited to 
$2,000, or the amount of the net capital loss, whichever is less. 

The net income reported on individual income tax returns, Form 
1040, for the taxable years 1934-1937, and fiduciary income tax 
returns. Form 1041, for 1937, includes net capital gain or loss computed 
in accord.ance with the limitations stated in the preceding paragraph. 
The net capital gain or loss, as reported for this period, excludes that 
received through partnerships and fiduciaries. It is not possible, by 
using the net capital gain and net capital loss on the returns for these 

865193—51 5 



58 STATISTICS OF INCOME FOR 194 5, PART 1 

years, to adjust the "Total income," "Total deductions," and "Net 
income" so that they will be comparable with these items as tabulated 
for prior years. Moreover, net capital gain or loss reported on returns 
for 1934-1937 is not comparable with "Profit or loss from sale of real 
estate, stocks, and bonds, etc.," "Capital net gain," or "Capital net 
loss" reported on returns for prior years. 

Under the provisions of the Revenue Act of 1938 and of the Internal 
Revenue Code as originally enacted, the definition of capital assets is 
the same as that under the provisions of the Revenue Acts of 1934 and 
1936, except that property used in trade or business of a character 
which is subject to the allowance for depreciation is excluded; and se- 
curities (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 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 exceed- 
ing one year from date of issue. 

The percentages of the recognized gains or losses from the sales or 
exchanges of capital assets to be taken into account in computing net 
income for the years 1938-1941 differ from the percentages of gains 
or losses from such sales to be taken into account for 1934-1937, and 
the number of periods of time for which the assets were held are reduced 
from five to three. The percentages, varying according to the length of 
time the assets were held, are: 100 percent of the gain or loss from sales 
of capital assets held 18 months or less; 66/3 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 and net long-term gain are 
included in total income and the net long-term loss is fully deductible 
from total 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 deductibl(> 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 
cannot exceed the net income for the year in which the loss is sus- 
tained, 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, tabu- 
lated for statistics (see page 63), is only the amount used against the 
current year short-term gains rejiorted on returns showing a lu^t 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 returns showing a net loss from sales of capital assets 
wsis not tabulated. 

In comparing "Net short-term capital gain included in total in- 
come" and "Net income" on returns for the vears 1939-1941 with 



STATISTICS OF INCOMfi FOR 1945, PART 1 59 

similar items on returns for 1938, it should be noted that the amounts 
for 1939-1941 are after the deduction for net short-term capital loss 
of preceding taxable year, whereas, 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 deducting prior year net 
short-term capital loss," published in Statistics of Income for 1939, 
and with "Net short-term capital gain" published for 1938. The 
item "Net short-term capital loss of precedmg taxable year deducted," 
published for 1940 and 1941, is comparable with "Prior year net 
short-term capital loss deducted," published for the first time in 1939. 
Net long-term capital gain and loss for the years 1938-1941 are com- 
parable. 

The amounts of "Net short-term capital gain" and "Net long-term 
capital gain (or loss)" shown on the returns and tabulated for the in- 
come years 1938-1941, are not comparable with "Net capital gain 
(or loss)" for the income years 1934-1937 because, for 1938-1941, the- 
periods of time for which the assets were held and the percentages of 
recognized gain or loss to be taken mto account are changed; worthless 
stocks and bonds are included; the net short-term loss is disallowed as 
a deduction in any current year; the net long-term loss is fully de- 
ductible; and for the years 1939-1941 the capital loss carry-over is 
deducted from the short-term capital gain. Aloreover, 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 
business of the taxpayer from the definition of capital assets; changes 
the periods of time for which an asset is held in determining short- 
term and long-term capital gain or loss; and changes the percentages 
of recognized gain or loss to be taken into accomit 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 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 and there- 
after, adjusted gross income if taxed under Supplement T) computed 
without regard to capital gains and losses, whichever is smallest; if the 



60 STATISTICS OF INCOME FOR 194 5, PART 1 

combination results in a net gain, tlie 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 recog- 
nized gains upon sales or exchanges of such property plus the recog- 
nized gains from compulsory or involuntary conversion (through 
seizure, condc^mnation, destruction, fire, or theft) of property used in 
business and of capital assets held more than 6 months, exceed the 
recognized losses from such sal(>s, exchanges, and conversions, then 
such gains and losses are considered as gains and losses from sales of 
capital assets held more than 6 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 an}^ 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 for 1944 and thereafter 
adjusted gross income if taxed under Supplement T) computed 
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 for 1944 and thereafter adjusted gross income if 
taxed under Supplement T) 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 1943-1945 returns. The carry-over reported on the 
1942 returns, a 1-year carry-over of the disallowed net shopt-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, and 1945 returns is the net capital loss from 1942, 1943, 
and 1944, which includes both short- and long-term capital losses, and 
is reported to the extent not previously ofl'set by net capital gain of 
succeeding years. The capital loss carry-over reported on returns for 
1942-1945 is tabidated from retin-ns with a net loss from sales of 
capital assets as well as from returns with a net gain from such sales 
(see page G3). 

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 including the net gain or loss to be taken into account 
from partnerships and common trust funds and the net short-term 



STATISTICS OF INCOME FOR 1945, PART 1 61 

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 1943-1945, 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 1942-1945 is limited to the amount of such loss, or to $1,000, or to 
net income (or adjusted gross income if taxed under Supplement T 
for 1944 and thereafter) computed without regard to capital gains or 
losses, whichever is smallest. For 1942, the allowable deduction for 
a net loss from sales of capital assets consists of the capital loss of 
that year; but for 1943-1945, the allowable deduction may consist of 
the carry-over, or the current year capital loss, or 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 tabu- 
lated for 1942-1945 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 deduction for capital loss; and because of the 
combination of net short- and long-term capital gain and loss, all of 
which affect the data for 1942-1945. It is not possible to adjust 
"Total income," "Total deductions," or "Net mcome" for 1942-1943, 
nor "Adjusted gross income" for 1944-1945, so that they are com- 
parable with items for the years 1938-1941. 

A summary of the prov^isions of the various revenue acts, relating 
to the gains and losses from sales or exchanges of capital assets, the 
tax on capital gains, and the tax credit for capital losses, is presented. 
in table D, pages 368-369. 

CAPITAL LOSS CARRY-OVER 

In connection with the historical data for capital gains and losses, 
a resume of the capital loss carry-over provisions and the method of 
tabulating the carry-ov^er for Statistics of Income will be of interest. 
The amount of capital loss cany-over tabulated from individual 
returns and from taxable fiduciary returns for the income years 1939- 
1945 are shown below. 

For the first time, the 1938 act provides that the disallowed net 
short-term capital loss sustained in 1938 and subsequent years in an 
amount not in excess of the net income shall be carried to the succeed- 
ing year and treated as a short-term capital loss; however, the excess 
of the short-term capital losses over the short-term capital gains of 
such succeeding year is not deductible. Under this act, no benefit is 
derived from the carry-over provision unless there is a net short-term 
capital gain against which the carry-over can be applied. 

The capital loss carry-over is tabulated from returns with a net 
gain from sales of capital assets for the income years 1939-1942 and 
from returns with a net loss from such sales for the year 1942 ; however, 
the tabulated amount of carry-over is only the amount actually 
applied against the net short-term capital gain, that portion of the 
carry-over in excess of the net short-term capital gain having been 
disregarded. Thus the carry-over tabulated for these years is not, 
in all cases, the entire amount of caiTy-over reported on the return 



02 STATISTICS OF INCOME FOR 194 5, PART 1 

and therefore does not represent the entire arrount of short-term 
capital loss sustained by tlie taxpayers and availa;)le for the carry- 
over. The tabulated carry-over is a net short-term capital loss 
carried over from the first preceding year and applied against the net 
short-term capital gain as provided under the 1938 act and, accordingly, 
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 used. 

The 1942 act provides that for the income years beginning after 
December 31, 1941, the "Net capital loss," that is, the disallowed 
capital loss resulting from the current year sales of capital assets, 
shall be a short-term capital loss in each of five succeeding years to 
the extent that such loss exceeds the total of any "Net capital gains" 
of any years intervening between the year in which the loss arose and 
such succeeding year. Under this act, the net capital loss for any 
year is the excess of (a) the current year capital losses (both short- 
and long-term), over (b) the sum of current year capital gains (both 
short- and long-term) and the smaller of either $1,000 or net income (for 
1944 and thereafter adjusted gross income if taxed under Supplement 
T) computed without regard to capital gains and losses. Thus the 
disallowed loss to be carried forward includes both short- and long- 
term capital losses in contrast with the carry-over under the previous 
act wherein the carrj^-over was composed of net short-term capital 
loss only and the net long-term capital loss was a deduction from total 
income. Furthermore, the carry-over under the 1942 act is not 
limited to net income, and when carried into each of five succeeding 
years as a short-term capital loss is applied against the "Net capital 
gain," to the extent not previously eliminated. The net capital gain, 
against which the carry-over is applied, means the excess of (a) the 
sum of current year capital gains (both short- and long-term) and 
the smaller of either $1,000 or net income (for 1944 and thereafter 
adjusted gross income if taxed under Supplement T) computed 
without regard to capital gains and losses, over (b) the current year 
capital losses (both short- and long-term). Under these provisions, 
the carry-over is, in effect, a])plied against either or both net short- 
and long-term capital gains and against other income not exceeding 
$1,000, in each of five succeeding years unless eliminated in the interim. 

The capital loss carry-over is tabulated from all returns with net 
gain or with net loss from sales of capital assets for the income years 
1943-1945. The amount is the entire amount reported by the tax- 
payer whether or not it is offset by cai)ital gains and/or other income. 
The carrj^-over reported on the 1943 returns is the net capital loss 
sustained in 1942; the carry-over reported on the 1944 returns is the 
net capital loss sustained in 1943 together with the remaining disal- 
lowed capital loss of 1942 not eliminated by the net (capital gain of 
1943; and the carry-over reported on the 1945 returns is the net capital 
loss for 1944 together with the remaining disallowed capital loss of 
1942 and of 1943 not eliminated by net capital gains of subsequent 
years, 1943 and 1944. Because of this amassment, a carry-over, or a 
portion thereof, may be reported annually, until eliminated, for 5 
years along with carry-overs from subsequent years. 

The capital loss carry-over tabulated from returns with net gain 
from sales of capital assets for any year in this period is entirely 



STATISTICS OF INCOME FOR 194 5, PART 1 



63 



eliminated by current year capital gains. The capital loss carry-over 
tabulated from returns with a net loss from sales of capital assets is in 
some cases partly eliminated and in some others wholly eliminated 
by current jea,T capital gains and/or other income not exceeding 
$1,000; and in cases where the current year capital loss exceeds the 
$1,000 deduction from income, no part of the carry-o\^er is eliminated. 
When the carry-over consists of capital losses incurred in more than 
1 year, the losses are eliminated in the order in which the capital 
loss arose. 

Capital loss carry-over tabulated from individual and taxable fiduciary returns for 
1939—43 and from individual returns for 1944-45, by returns with net gain or with 
net loss from sales of capital assets and by returns with net income or adjusted gross 
income and returns with 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 


Returns with net loss from sales of 






capital assets 


capital assets 








On returns 






On returns 


Income year 




On returns 


with 




On returns 


with 






with net 


nonet 


Total 

capital 

loss 


with net 


no net 




capital 
loss 


mcome 
1939-43; 


mcome 
1939-43; 


mcome 
1939-43; 


mcome 
1939-43; 




adjusted 


no ad- 


adjusted 


no ad- 






gross 


justed 





gross 


justed 






meome 


gross 




meome 


gross 






1944-45 


mcome 




1944-45 


mcome 








1944-45 






1944-45 


Individual returns and taxable 














fiduciary returns: 














1939 


21,601 


21,231 


371 


1 


1940 _._ 


5,375 


5,036 


339 


\ (Not tabulated) 


1941 


3,977 


3,977 




J 


1942 


836 
19,112 


836 
18, 898 




1.989 
150, 617 


1,989 
144, 816 




1943 


214 


5.801 


Individual returns: 














1944 


11,972 


11.749 


222 


190, 396 . 


187, 157 


3,239 


1945 


27, 225 


26, 986 


258 


251,346 


244, 402 


6,944 



Capital loss carry-over tabulated from taxable fiduciary returns for 1939-45, by 
returns with net gain or with net loss from sales of capital assets and by returns with 
net income or with no net income 

* [In thousands of dollars] 





Capital loss carry-over tabulated from— 


Income year 


Retains with net gain from sales of 
capital assets 


Retm-ns 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 retiu-ns 
with net 
income 


On returns 

with no 
net income 


Taxable fiduciary returns: 

1939 

1940 

1941 


943 

172 

240 

5 

2.054 

1,841 

5,086 


943 

172 

240 

5 

2,049 

1,841 

5,086 




23 

8,087 
5, 754 
9,282 


s^ot tabulatec 

23 
7,130 
5,754 
9,282 


1) 


1942 




1943 

1944 


5 


957 


1945 .. 













64 STATISTICS OF INCOIME FOR 1945, PART 1 

PARTNERSniP RETURNS OF INCOME, 1917-1945 . : 

Partnership returns of income, except for tlie war excess-profits tax 
of 1917, are not subject to direct assessments of Federal income tax. 
However, every domestic partnership and every foreign partnership 
doing business in the United States or having an office or place of 
business therein is required to file a return of income on Form 1065 
(facsimile on pages 396-403). "Tlif term 'partnership' includes a syn- 
dicate, group, pool, joint venture, or other unincorporated organiza- 
tion, through or by means of which any business, financial operation, 
or venture is carried on, and which is not, within the meaning of this 
title, a trust or estate or a corporation * * *" (section 3797 
(a)(2), Internal Revenue Code). The distributive share of net profit 
or net loss of the partnership (whether distributed or not) is reported 
on the income tax return of each partner according to his proportion- 
ate share, and the profit or loss thus reported is tabulated elsewhere 
in this report as a source of income or loss comprising adjusted gross 
income for individual returns. Form 1040, and as a source of income 
or loss comprising total income for taxable fiduciary returns. Form 
1041, for the income year 1945. 

Comprehensive tabulations of data from the partnership returns of 
income. Form 1065, for 1945 are being compiled and will be published 
in a report, "Supplement to Statistics of Income for 1945, Part 1." 
A press release of significant data from this report is available for dis- 
tribution by the Statistical Division, Office of the Commissioner of 
Internal Revenue, Washington 25, D. C. 

The number of partnership returns, Form 1065, filed for the income 
years 1917 through 1945, shown below as reported by the collectors 
of internal revenue, include calendar year returns, fiscal and part 
year returns filed during the succeeding calendar year regardless of 
month in which the income year ended, and delinquent returns. 

Number of Number of 

partnership partnership 

Income year: returns Income vear: returns 

1917 31,701 1932 216.712 

1918 100,728 1933 214,881 

1919 175,898 1934 221,740 

1920 240,767 1935 222,293 

1921 259,3.59 1936 237,367 

1922 287,959 1937 . 261,470 

1923 304,996 1938 273,361 

1924 321, 1.58 1939 . 290, 876 

1925 309,414 1940 372,796 

1926 295,425 1941 453,911 

1927 282,841 1942 490,320 

1928 272,127 1943 491,544 

1929 263,519 1944 577,295 

1930 244,670 1945 673,771 

1931 230,407 



STATISTICS OF INCOME FOR 1945, PART 1 65 

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 re- 
ports, "Statistics of Income." The Source Book is maintained in the 
Statistical Division, Bureau of Internal Revenue, and is available for 
research purposes to officials of the Federal and State Governments 
and to qualified representatives of accredited organizations upon the 
presentation of a written request addressed to the Commissioner of 
Internal Revenue. 

The following data from individual income tax returns for 1927- 
1942 (except Form 1040A for 1941-1942) are classified by States and 
Territories, by taxable and nontaxable returns, and by net income 
classes: The sources of income and deductions (as published for each 
year in the Statistics of Income), total income, total deductions, net 
income, personal exemption and credit for dependents (combined for 
1927-1932 and shown separately thereafter), earned income credit 
for 1934-1942, net loss for prior year 1927-1932, normal tax, surtax, 
12^^ percent tax on capital net gain for 1927-1933, 12}^ percent tax 
credit for capital net loss for 1927-1933, tax credit for earned income 
for 1927-1931, alternative tax for 1938-1942, and total tax. 

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

The amount of Government obligations owned and the wholly and 
partially tax-exempt interest received thereon as reported on indi- 
vidual 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 1040 A, other than that published 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 in- 
come credit, and optional tax classified by gross income classes, by 
taxable and nontaxable returns, and by sex and relationship, for States 
and Territories. 

The sampling technique employed for estimating data for 1943 and 
subsequent years does not permit tabulation of data by income classes 
and by sex and family relationship, for the States and Territories. 



INDIVIDUAL INCOME TAX RETURNS, 1945 



BASIC TABLES 

Simple and cumulative distributions — by adjusted gross income 
classes: 

1 . Number of returns, adjusted gross income, and tax. 
Sources of income and taxes — by adjusted gross income classes: 

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 source. 

10. Selected patterns — by adjusted gross income classes and by 

size of specific source. 
Capital gains and losses — by adjusted gross income classes: 

1 1 . Short- and long-term gain and loss, capital loss carry-over, 

and net gain or loss from sales of capital assets. 
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. 

14. Number of returns, adjusted gross income, and tax — by ad- 

justed gross income classes. 
Sole proprietorships — selected industrial groups, by businesses with 
net profit or with net loss: 

15. Number of businesses, total receipts, net profit, and net loss. 

16. Total receipts, cost of goods sold, business expenses, net 

profit, and net loss — by businesses with cost of goods sold 
or with no cost of goods sold. 

17. Number of businesses, total receipts, net profit, and net 

loss — by size of total receipts. 

18. Frequency distribution of number of businesses with net 

profit — by size of net profit. 



67 



STATISTICS OF INCOME FOR 194 5, PART 1 



69 



Table 1.- — Individual returns for 1945, 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 distri- 
bution from high- 
est income class 


Cumulative distri- 
bution from low- 
est income class 






Number 


Percent 
of total 


Number 


Percent 
of total 


Number 


Percent 
of total 




1 


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


5, 452, 051 

3, 088, 490 

3, 124, 651 

3, 583, 559 

3, 735, 565 

3, 602, 265 

3,573,466 

3, 308, 650 

3, 039, 531 

2, 767, 982 

2,484,187 

4, 024, 307 

2,713,135 

1,629,488 

983, 337 

889, 652 

430, 753 

252, 895 

177,315 

134, 856 

104, 454 

80, 430 

66, 519 

55, 891 

46, 052 

155, 308 

83, 229 

45, 966 

49, 771 

24, 483 

13,418 

8,441 

5,448 

3,601 

2,587 

5,530 

1,726 

738 

407 

333 

195 

193 

65 

39 

19 

7 

2 

3 

1 


10.96 

6.21 

6.28 

7.20 

7.51 

7.24 

7.18 

6.65 

6.11 

5,56 

4.99 

8.09 

5.45 

3.28 

1.98 

■ 1.79 

.87 

.51 

.36 

.27 

.21 

.16 

.13 

.11 

.09 

.31 

.17 

.09 

.10 

.05 

.03 

.02 

.01 

.01 

.01 

.01 

(«) 

(«) 

(«) 

(«) 

(«) 

m 
(«) 
(«) 
(«) 
(«) 
(«) 
(«) 
m 


49, 750, 991 

44, 298, 940 

41,210,450 

38, 085, 799 

34, 502, 240 

30, 766, 675 

27, 164, 410 

23, 590, 944 

20, 282, 294 

17,242,763 

14, 474, 781 

11,990,594 

7, 966, 287 

5, 253, 152 

3, 623, 664 

2, 640, 327 

1, 750, 675 

1, 319, 922 

1, 067, 027 

889, 712 

754, 856 

650, 402 

569, 972 

503, 453 

447, 562 

401,510 

246, 202 

162, 973 

117. 007 

67, 236 

42, 753 

29. 335 

20, 894 

15, 446 

11,845 

9,258 

3,728 

2,002 

1,264 

857 

524 

329 

136 

71 

32 

13 

6 

4 

1 


100. 00 

89.04 

82.83 

76.55 

69.35 

61.84 

54.60 

47.42 

40.77 

34.66 

29.09 

24.10 

16.01 

10. 56 

7.28 

5.31 

3.52 

2.65 

2.14 

1.79 

1.52 

1.31 

1.15 

1.01 

.90 

.81 

.49 

.33 

.24 

.14 

.09 

.06 

.04 

.03 

.02 

.02 

.01 

(8) 
(«) 
(«) 
(«) 
(«) 
C) 
(«) 
(«) 

m 
(«) 

(8) 

(«) 


5, 452, 051 
8, 540, 541 
11,665,192 
15, 248, 751 
18, 984, 316 
22, 586, 581 
26,160,047 
29, 468, 697 
32, 508, 228 
35, 276, 210 
37, 760, 397 
41,784,704 
44, 497, 839 
46, 127, 327 
47, 110, 664 
48, 000, 316 
48, 431, 069 
48, 683, 964 
48, 861, 279 

48, 996, 135 
49, 100, 589 
49,181,019 

49, 247, 538 
49, 303, 429 
49, 349, 481 
49, 504, 789 
49, 588. 018 
49, 633, 984 
49, 683, 755 
49,708,-238 
49, 721, 656 
49, 730, 097 
49, 735, 545 
49, 739, 146 
49, 741, 733 
49, 747, 263 
49, 748, 989 
49, 749, 727 
49, 750, 134 
49, 750, 467 
49, 750, 662 
49, 750. 855 
49, 750, 920 
49, 750, 959 
49, 750, 978 
49, 750, 985 
49, 750, 987 
49, 750, 990 
49, 750, 991 


10.96 
17.17 
23. 45 
30.65 
38.16 
45.40 
52.58 
59.23 
65.34 
70.91 
75.90 
83.99 
89.44 
92.72 
94. 69 
96.48 
97.35 
97.86 
98.21 
98.48 
98.69 
98.85 
98.99 
99.10 
99.19 
99.50 
99.67 
99.76 
99.86 
99.91 
99.94 
99.96 
99.97 
99.98 
99.98 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99. 99 
99. 99 
99,99 
99.99 
99.99 
99.99 
99.99 
100. 00 


1 


2 


5 under 75 - ----- 


?. 


3 




3 


4 


1 under 1.25 -- -- --- -- - 


4 


6 


1 25 under 1 5 < - - 


5 


6 


1.5 under 1.75 


6 

7 


H 


2 under 2.25 - 


8 


9 


2 25 under 2 5 - - 


9 


10 


2 5 imder 2 75 ----- 


10 


11 


2 75 under 3 - --- 


11 


1"' 




\?. 


13 




13 


14 




14 


Ti 




15 


16 


5 under 6 -- - 


16 


17 




17 


18 




18 


19 




19 


20 


9 under 10 - - -- -.. 


20 


?1 


10 under 11 - --- -- - - 


21 


99 


11 imder 12 - _- - 


22 


r^ 


12 under 13 - - 


23 


94 


13 under 14 -. - - 


24 


'''i 




25 


•'6 


15 under 20 - - - - _ -- 


26 


27 

?8 


20 under 25_ 

25 under 30 . - - . 


27 
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 


3fi 


100 under 150 - - - _ 


36 


37 


150 under 200.- 


37 


38 


200 under 250. — -- 


38 


^9 


250 under 300 


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. - 


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 


49 


5,000 and over 


49 




Total individual returns 

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




50 


49, 750, 991 
181, 792 


100. 00 

CO 










,50 


51 










51 














5? 


49, 932, 783 


(') 










52 

















For footnotes, see pp. 213-215; for extent to which data are estimated, see pp. 47-55. 



70 



STATISTICS OF INCOME FOR 194 5, PART 1 



Table 1. — Individual returns for 1945, by adjusted gross income classes: Simple and 
cumulative distributions of number of returns, adjusted gross income, and tax 
liability, with corresponding percentage distributions — Coiitiimed 

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



Adjusted gross income classes ' 



Adjusted gross income ' 



Simple distribution 



Percent 
of total 



Cumulative distri- 
bution from high- 
est income class 



Amount 



Percent 
of total 



Cumulative distri- 
bution from low- 
est income class 



Amount 



Percent 
of total 



Individual returns (taxable 
and nontaxable) with ad- 
justed gross income: 

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 

1.75under2 

2 under 2.25. 

2.25 under 2.5 

2.5 under 2.75 

2.75 under3 

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..100 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 

Total individual returns 
Individual returns (nontax- 
able) with no adjusted gross 
income.' 

Grand total 



1,498,401 
1,922,087 
2, 738, 891 
4, 035, 572 
5,178,417 
5, 845, 469 

6, 692, 418 
7, 022, 363 

7, 213, 675 
7,261,329 
7, 133, 274 

1.3,017,492 

10,125,025 

6, 892, 942 

4, 649, 038 

4, 826. 976 

2, 779, 434 

1,888,235 

1,501,203 

1,277,388 

1,094,124 

923, 312 

829, 486 

753, 545 

666, 679 

2, 668, 955 

1,853,715 

1, 254, 327 

1, 708, 973 

1, 089, 366 

731, 520 

544, 726 

406, 852 

304, 660 

245, 041 

661, 464 

295. 289 

163, 463 

110,845 

115, 585 

86, 447 

114, 603 

55. 141 

46, 214 

31,910 

16, 806 

7,042 

13, 795 

7,617 



1.25 
1.60 
2.28 
.3.35 
4. .30 
4.86 
.5.56 
5.84 
6.00 
6.04 
.5.93 
10. 82 
8.42 
.5.73 
.3.86 
4.01 
2.31 
1.57 
1.25 
1.06 
.91 
.77 
.69 

.a3 

.55 
2.22 
1.54 
1.04 
1.42 
.91 
.61 
.45 
.34 
.25 
.20 
.55 
.25 
.14 
.09 
.10 
.07 
.10 
.05 
.04 
.03 
.01 
.01 
.01 
.01 



120, .301, 131 

118,802,7.30 

116,880,643 

114,141,752 

110,106,180 

104. 927, 763 

99, 082, 294 

92, 389, 876 

85, 367, 513 

78, 1,53, 838 

70, 892, 509 

63, 759, 235 

50,741,743 

40,616,718 

33, 723, 776 

29, 074, 738 

24, 247, 762 

21,468,328 

19, 580, 093 

18.078,890 

16,801.502 

15, 707, 378 

14,784,066 

13, 954, 580 

1.3,201,035 

12,534,356 

9, 865, 401 

8,011,686 

6, 757, 359 

5, 048. 386 

3, 9.59. 020 

3, 227, 500 

2, 682, 774 

2, 275, 922 

1, 971. 262 

1,726,221 

1, 064, 757 

769. 468 

606. 005 

495. 160 

379. 575 

293. 128 

178. 525 

12.3,384 

77. 170 

45. 260 

28. 454 

21.412 

7,617 



100.00 

98.75 

97.16 

94.88 

91. 53 

87.22 

82. 36 

76.80 

70.96 

64.97 

58. 93 

.53. 00 

42.18 

33. 76 

28.03 

24.17 

20.16 

17.85 

16.28 

15. 03 

13.97 

13.06 

12.29 

11.60 

10.97 

10.42 

8.20 

6.66 

5.62 

4.20 

3.29 

2.68 

2.23 

1.89 

1.64 

1.43 

.89 

.64 

.,50 

.41 

.32 

.24 

.15 

.10 

.06 

.04 

.02 

.02 

.01 



1,498,401 
3, 420, 488 
6,159,379 
10. 194, 951 
15,373,368 
21,218,8.37 
27,911,255 
.34, 9.33, 618 
42, 147, 293 
49, 408, 622 
56,541,896 
69, 559, .388 
79,684,413 
86, 577, 355 
91,226,393 
96, 0.53, 369 
98, 832, 803 
100, 721, 0.38 
102. 222. 241 
103,499,629 
104. 593, 753 
105,517,065 

106, 346, 551 
107, 100, 096 

107, 766, 775 
110,4.35.730 
112.289,445 
113.543.772 
115,252,745 
116,342,111 
117,073,631 
117,618.357 
118.025.209 
118.329.869 
118,574.910 
119.236,374 
119.531,663 
119,695,126 
1 19. 805, 971 

119, 921., 556 
120,008.003 
120,122.606 
120,177,747 
120.223,961 

120, 255, 871 
120.272,677 
120. 279, 719 
120. 293. 514 
120,301,131 



120,301,131 
s 292, 472 



100.00 
(') 



1.25 
2.84 
5.12 
8.47 
12.78 
17.64 
23.20 
29.04 
35. 03 
41.07 
47.00 
57. 82 
66.24 
71.97 
75. 83 
79.84 
82. 15 
83. 72 
84.97 
86.03 
86.94 
87.71 
88.40 
89.03 
89.58 
91.80 
93. 34 
94.38 
95.80 
96.71 
97.32 
97.77 
98.11 
98.36 
98. 57 
99.11 
99.36 
99.50 
99.59 
99.68 
99.76 
99.85 
99.90 
«9.94 
99.96 
99.98 
99.98 
99.99 
100.00 



' 120, 008, 659 



(0 



For footnotes, see pp. 213-215; for extent to which data are estimated, see pp. 47-55. 



STATISTICS OF INCOME FOR 1945, PART 1 



71 



Table 1. — Individual returns for 1945, by adjusted gross income classes: Simple and 
cumulative distributions of number of returns, adjusted gross income, and tax 
liability, with corresponding percentage distributions — Continued 

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



Adjusted gross income classes ' 



Tax liability ■ 



Simple distribution 



Percent 
of total 



Cumulative distri- 
bution from high- 
est income class 



Amount 



Percent 
of total 



Cumulative distri- 
bution from low- 
est income class 



Amount 



Percent 
of total 



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

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 

2imder 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 individual returns... 

Individual returns (nontaxable) 

with no adjusted gross income. * 



Grand total. 



27, 582 

110,823 

221, 201 

354, 715 

472. 301 

599, 429 

658, 934 

686, 008 

707,912 

716, 950 

1, 391, 200 

1, 178, 294 

871, 803 

635, 796 

727, 208 

473, 245 

351. 156 

298, 374 

269, 586 

242, 705 

214, 678 

201, 619 

190. 740 

175, 651 

775, 181 

619.816 

466, 851 

706, 167 

496. 611 

355, 878 

279, 443 

216, 513 

166. 809 

137, 655 

387, 962 

180, 328 

101, 678 

68, 097 

72. 065 

51, 552 

72, 902 

37. 060 

27, 918 

22, 267 

10. 053 

4,584 

10, 277 

4,801 



0.16 
.65 
1.30 
2.08 
2.77 
3.52 
3.86 
4.02 
4.15 
4.20 
8.16 
6.91 
5.11 
3.73 
4.27 
2.78 
2.06 
1.75 
1.68 
1.42 
1.26 
1.18 
1.12 
1.03 
4.55 
3.64 
2.74 
4.14 
2.91 
2.09 
1.64 
1.27 
.98 
.81 
2.28 
1.06 
.60 
.40 
.42 
.30 
.43 
.22 
.16 
.13 
.06 
.03 
.06 
.03 



17, 050. 378 

17, 022, 796 

16,911,973 

16, 690. 772 

16, 336. 057 

15, 863, 756 

15. 264, 327 

14, 605, 393 

13, 919, 385 

13,211,473 

12, 494. 523 

11,103,323 

9. 925, 029 

9, 053. 226 

8,417,430 

7, 690, 222 

7,216,977 

6, 865, 821 

6, 567, 447 

6, 297, 861 

6, 055, 156 

5, 840, 478 

5, 638, 859 

5,448,119 

5. 272, 468 

4, 497. 287 

3, 877. 471 

3, 410, 620 

2, 704, 453 

2, 207, 842 

1, 851, 964 

1, 572, 521 

1, 356. 008 

1, 189, 199 

1,051,544 

663, 582 

483, 254 

381, 576 

313, 479 

241, 414 

189, 862 

116,960 

79. 900 

51, 982 

29, 715 

19, 662 

15, 078 

4,801 



17, 050, 378 



17,050,378 



100. 00 



100.00 
99.84 
99.19 
97.89 
95.81 
93.04 
89.52 
85.66 
81.64 
77.48 
73.28 
65.12 
58.21 
53.10 
49.37 
45.10 
42.33 
40.27 
38.52 
36.94 
35.51 
34.25 
33.07 
31.95 
30.92 
26.38 
22.74 
20.00 
15.86 
12.95 
10.86 
9.22 
7.95 
6.97 
6.17 
3.89 
2.83 
2.24 
1.84 
1.42 
1.11 
.69 
.47 
.30 
.17 
.12 
.09 
.03 



27, 582 

138, 405 

359, 606 

714.321 

1, 186, 622 

1, 786. 051 

2, 444, 985 
3, 130, 993 

3, 838, 905 

4, 555, 855 

5, 947, 055 
7, 125, 349 

7, 997, 152 

8, 632, 948 

9, 360, 156 
9, 833, 401 

10, 184, 557 
10, 482, 931 
10, 752, 517 

10, 995, 222 

11, 209, 900 
11,411,519 

11, 602, 259 
11.777,910 

12, 553. 091 
13, 172, 907 

13, 639, 758 

14, 345, 925 
14, 842, 536 

15, 198, 414 
15,477,857 

15, 694, 370 
15,861,179 
15,998.8.34 
16. 386, 796 

16, 567, 124 
16, 668, 802 
16, 736, 899 
16. 808, 964 
16,860,516 
16, 933, 418 
16, 970, 478 
16, 998, 396 
17, 020, 663 
17,030,716 
17, 035, 300 
17, 045, 577 
17, 050, 378 



0.16 
.81 
2.11 
4.19 
6.96 
10.48 
14.34 
18. 36 
22.52 
26.72 
34.88 
41.79 
46.90 
50.63 
54.90 
57.67 
59. 73 
61.48 
63.06 
64.49 
65.75 
66.93 
68.05 
69.08 
73.62 
77.26 
80.00 
84. 14 
87.05 
89.14 
90.78 
92.05 
93.03 
93.83 
96.11 
97.17 
97.76 
98.16 
98.58 
98.89 
99.31 
99.53 
99.70 
99.83 
99.88 
99.91 
99.97 
100. 00 



For footnotes, see pp. 213-215; for extent to which data are estimated, see pp 47-55. 



72 



STATISTICS OF INCOME FOR 194 5, PART 1 



Tari.e 2. — Individual returns for 1945, by taxable and nontaxable returns and by 
deduction; Part III, returns with itemized deductions: Number of returns, 
gross income, deductions, surtax exemption, tax liability, tax payments, and tax 

PART I.— ALL 

[Adjusted gross income classes and 





Adjusted gross income classes ' 


Total num- 
ber of 
returns 


Salaries 
and 

wages 'o 


Dividends 
and in- 
terest " 


Annuities 
and pen- 
sions '2 


1 


Taxable individual returns: 


2, 024, 406 

2, 818, 413 
3, 398, 136 

3, 642, 872 
3, 602, 265 
3, 573, 466 
3, 308, 650 

3, 039, 531 
2, 767, 982 
2, 484, 187 

4, 024, 307 
2, 713, 135 
1, 629, 488 

983, 337 

889, 652 

430, 753 

252, 895 

177, 315 

134, 856 

104, 454 

80. 430 

66,519 

55, 891 

46, 052 

155, 308 

83,229 

45, 966 

49, 771 

24. 483 

13,418 

8,441 

5,448 

3,601 

2,587 

5,530 

1,726 

738 

407 

333 

195 

193 

65 

39 

19 

7 

2 

3 

1 


1, 098, 158 

2, 060, 255 

3, 256, 289 
4, 329. 335 
5, 107, 645 

5, 913, 790 

6, 246, 287 
6, 444, 530 
6, 505, 425 
6, .381, 127 

11, 647, 774 

8, 972. 765 

5. 923, 242 

3, 753, 518 

3, 396, 406 

1, 621, 064 

895, 669 

646, 601 

507, 800 

431, 315 

327, 534 

301, .393 

252, 728 

211, 101 

854, 804 

564, 235 

371, 384 

470, 154 

275. 741 

176,973 

123.293 

82, 789 

61, 727 

45,652 

108, 853 

39. 944 

18, 484 

11.648 

9.788 

5.438 

6.519 

1,026 

834 

697 

153 

65 

1 

2 


25,708 
49, 696 
57, 041 
63, 478 
69, 692 
71, 382 
73,960 

73, 976 
63, 446 

74, 740 
133, 432 
116, 273 

90,289 

87, 982 

167, 999 

139. 091 

119. 973 

103, 142 

95, 707 

85,186 

77, 898 

71, 559 

66,884 

63, 498 

263, 073 

200,835 

146,325 

214, 283 

151. 474 

111,128 

87.890 

69. 784 

56. 930 

46. 802 

141.410 

68.736 

41.581 

30. 491 

31.031 

22. 840 

36. 969 

21. 507 

15. 826 

10.900 

5.734 

6 

12. 275 

8.595 


6,350 

7,118 

15, 746 

14, 562 

13, 046 

9,891 

9,267 

6,957 

7,719 

9.042 

11,925 

10. 714 

7,611 

3,757 

6, 420 

5,896 

3,674 

2.384 

2,674 

2,436 

1,888 

1,466 

1, 085 

1,356 

4. 395 

2.701 

2.177 

3. 583 

1,500 

1.160 

1.098 

792 

574 

368 

1,195 

419 

276 

85 

82 

140 

127 

128 

114 

64 

1 


? 




3 


1 under 1.25 --. - 


<t 


1.25 under 1.5.- - 


5 




6 




7 


2 under 2 25 - - 


% 




g 


2 5 under 2 75 .. - - 


10 


2 75 under 3 - - - - 


n 


3 under 3.5 _- - - ----- -- -- 


1? 




1? 




14 




1") 




16 


6 under 7 - - - - 


17 




18 


8 under 9 - - -- - -- -- 


19 


9 under 10 - - ------- -- --- 


''O 


10 under 11 -- 


''1 


11 under 12 - --- - 


?o 


12 under 13 . _ - 


'>3 


13 under 14 ------ --- 


'>^ 




?>; 


15 under 20 .. — 


''O 


20 under 25 ----- 


07 


25 under 30 - -- - - 


OS 


30 under 40 - 


oq 


40 under 50 -. 


30 


50 under 60 .. - . 


31 


60 under 70 - - 


3'' 


70 under 80 , ------ 


33 


80 under 90 „ — 


34 


90 under 100 


35 


100 under 1.50 ... 


36 


150 under 200 


37 


200 under 2.50 . 


38 


2.50 under 300 


39 


300 under 400 - 


40 


400 under ,')00 - -— 


41 


500 under 750 - - 


4? 


750 under 1,000 - 


43 


1.000 under 1.500 - - 


44 


L.^iOO under 2.000 


45 


2.(!0l) under 3.000 - 


46 


3.000 under 4.000 - 


47 






48 


5,000 aud over - - 






Total, taxable individual returns.- 

Nontaxable individual returns: ^2 




49 


42, 650. 502 


89, 462. 015 


3.838.457 


183.963 


50 


181. 792 

5, 452. 051 

1,004,084 

306. 238 

185. 423 

92. 693 


41, 580 
1, 345. 897 
444, 920 
169, 495 
131. 143 
104, 749 


18,625 
18. 105 
20.585 
8.816 
6.548 
13, 514 


(S3) 

2,269 
3.310 
1,731 
1.254 
2,158 


51 


Under 0.5 . -. 


5? 




53 


0.75 under 1 - 


54 


1 under 1.25.. - 


hS 






Total, nontaxable individual returns 

Grand total - -- 


66 


7, 282, 281 


2, 237, 784 


86, 193 


11, 844 


57 


49, 932, 783 


91. 699, 799 


3,924,650 


. 195.807 




Taxable returns with adjusted gross income under 

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


68 
69 


47, 292, 456 
2. 640, 327 


79. 877, 924 
11.821.875 


1. 137, 288 
2, 787, 362 


145, 549 
50,258 



For footnotes, see pp. 213-215; for extent to which data are estimated, see pp. 47-55. 



STATISTICS OF INCOME FOR 194 5, PART 1 



73 



adjusted gross income classes — Part I, all returns; Part II, returns with standard 
income or loss from each of the sources comprising adjusted gross income, adjusted 
overpayment 

RETURNS 

money figures in thousands of dollars] 



Rents and royalties i3 


Business and 
profession " 


Partnership '6 


Sales or exchanges of 
capital assets '' 




Net profit 


Net loss 


Net profit 


Net loss 


Net profit 


Net loss 


Net gain 


Net loss 




28,944 


1,542 


134, 166 


5,634 


17, 401 


528 


7,637 


2,123 


1 


48, 30S 


3,868 


252, 421 


12, 263 


35, 169 


1,390 


15, 873 


3,732 


2 


53, 049 


4,442 


371, 191 


11,620 


• 53, 373 


2,523 


21, 294 


4,913 


3 


64, 984 


7,242 


445, 279 


17, 007 


61, 223 


3,895 


27,054 


6,649 


4 


66, 217 


7,408 


469, 536 


14, 158 


75, 061 


1,900 


36, 237 


6,095 


5 


62, 308 


8,089 


499, 937 


14, 413 


87, 834 


1,528 


34, 832 


6, 302 


6 


64, 108 


10, 517 


481, 644 


14, 022 


97, 350 


1,716 


39, 822 


7,998 


7 


63, 838 


9,340 


478, 090 


12, 089 


101,315 


2,452 


39,244 


6,535 


8 


64, 100 


11, 503 


447, 178 


10, 442 


122, 816 


2,178 


40, 136 


6,751 


9 


62, 303 


9,919 


447, 974 


9,611 


109, 650 


2,030 


43, 852 


6,679 


10 


113.734 


17, 255 


■ 783, 169 


15, 470 


223, 386 


3,164 


88, 053 


12,366 


11 


94, 402 


11, 2.37 


644, 531 


13, 162 


193, 029 


2.585 


. 78,469 


12, 521 


12 


67. 488 


7, 163 


527; 353 


7,535 


189, 102 


2,206 


65, 382 


8,166 


13 


63, 936 


6,575 


473, 528 


4,918 


180, 506 


1,136 


62, 363 


5,559 


14 


88, 767 


6.116 


723, 809 


11, 138 


309, 890 


3,525 


101, 283 


8,176 


15 


68, 273 


6,473 


566, 010 


4,900 


266, 854 


2,455 


89, 072 


5,781 


16 


53, 969 


3.591 


454, 070 


7,955 


267, 045 


3,230 


68, 725 


5,821 


17 


42, 234 


3, 062 


378, 062 


7,708 


248, 352 


2,593 


60, 016 


5,233 


18 


37, 514 


2,393 


334, 743 


6, 460 


223, 822 


1,924 


65, 432 


4,451 


19 


31,110 


2,154 


277, 076 


5,679 


201, 075 


2,120 


47, 597 


3,482 


20 


27, 739 


1,869 


248, 211 


4,996 


179, 697 


1,447 


43, 336 


3,129 


21 


24, 739 


1.719 


212, 339 


3,910 


163, 670 


1,790 


38, 347 


2,587 


22 


22,315 


1,404 


197, 247 


3,921 


164, 462 


1, 553 


34, 076 


2,410 


23 


17, 706 


1,092 


170, 273 


2,993 


154, 651 


1, 649 


33, 549 


2,269 


24 


75, 518 


4,697 


642, 021 


13, 851 


639, 952 


4,941 


132, 803 


7,972 


25 


49, 590 


3,212 


411,499 


11,019 


480, 515 


3,111 


97, 538 


5,194 


26 


31,710 


2.100 


248, 096 


7.596 


347, 397 


2,356 


73, 530 


3,052 


27 


42, 671 


2,296 


308, 870 


11,306 


505, 672 


3,563 


110, 246 


3,493 


28 


25, 614 


1,383 


174, 875 


7,470 


345, 526 


3, 023 


79, 085 


1,869 


29 


17, 346 


1,037 


107, 094 


5, 629 


232, 290 


1,857 


59, 667 


1,135 


30 


11,055 


749 


73, 984 


4,270 


177, 128 


1,447 


49, 893 


830 


31 


10, 227 


521 


50, 697 


2,598 


132, 932 


676 


40, 093 


492 


32 


6,707 


377 


34, 155 


2,509 


97, 559 


1,169 


34, 083 


350 


33 


5,056 


276 


30, 106 


2,000 


76,312 


521 


28, 945 


272 


34 


15, 063 


827 


68, 579 


7,310 


197, 847 


1,510 


92, 131 


624 


35 


•6. 962 


292 


30, 043 


2,205 


73, 969 


781 


55, 191 


200 


36 


4, 425 


131 


12, 339 


1,768 


38, 707 


375 


35,331 


89 


37 


2,008 


107 


10, 161 


998 


19. 607 


150 


27, 681 


50 


38 


2,437 


168 


6, 059 


815 


22, 380 


473 


35, 588 


30 


39 


2,056 


70 


4,072 


1,397 


12, 264 


108 


31,510 


24 


40 


926 


233 


4,521 


1,022 


16, 408 


283 


38, 846 


27 


41 


331 


20 


1,806 


674 


7,605 


10 


14, 656 


14 


42 


304 


52 


3,004 


563 


2,108 


71 


16, 584 


9 


43 


1,H67 


63 


1,681 


505 


865 


20 


7,320 


4 


44 


3 
--- 


12 


15 


50 
95 
25 


2,155 
3,020 


44 


7,749 
3,901 
1,528 




45 




46 




124 








47 








i" 


48 








» 








1, 644, 048 


164, 724 


12, 241, 514 


307, 679 


7, 159, 551 


78, 006 


2, 245, 580 


165, 459 


49 


13, 321 


13, 745 


11, 462 


290, 074 


12, 862 


62, 445 


32, 332 


11, 856 


60 


37, 485 


5,430 


104, 131 


21,915 


9,765 


4,299 


9,836 


8,125 


51 


31,797 


2,024 


88, 641 


5,668 


8, 933 


898 


5,468 


3,671 


52 


17, 869 


1,460 


62, 708 


5,918 


6,228 


(33) 


4,373 


1,563 


53 


11,388 


921 


45, 232 ' 


2,659 


4,445 


(33) 


3,036 


1,113 


64 


15, 544 


1,433 


29, 796 


6,279 


6,962, 


2,555 


7,408 


1,738 


55 


127, 404 


25, 013 


341, 970 


332, 513 


49, 195 


70, 942 


62, 453 


28,066 


56 


1, 771, 452 


189, 737 


12, 583, 484 


640, 192 


7, 208, 746 


148, 948 


2, 308, 033 


193, 525 


57 


1, 045, 123 


141, 113 


6, 797, 967 


494, 857 


1, 596, 410 


100, 173 


. 662, roi 


124, 455 


68 


726, 329 


48, 624 


5, 785, 517 


145, 335 


5, 612, 336 


48, 775 


1, 645, 332 


69, 070 


59 



865193—51- 



74 



STATISTICS OF INCOME FOR 1945, PART 1 



Table 2. — Individual returns for 1945, by taxable and nontaxable returns and 
deduction; Pari III, returns with itemized deductions: Number of returns, income 
gross income, deductions, surtax exemption, tax liability, lax payments, and tax 



PART I— ALL 
[Adjusted gross income classes and 



Adjusted gross income classes ' 



Sales or exchanges of 
property other than 
capital assets " 



Net gain Net loss 



Income 

from 

estates and 

trusts " 



Taxable individual returns: 

0.5 under 0.75 

0.75 under i 

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 1.50 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

.50(1 under T.W 

7.50 under 1,000 

1,000 under l,.5O0 

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 retums. 

Nontaxable individual returns: '^ 

No adjusted 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. 
Orand total 



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

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



599 

1,498 

1,138 

1,655 

1,394 

2,353 

1,977 

1,624 

2,771 

2,083 

5,133 

4,511 

4,053 

3,006 

5, 458 

3,376 

3, 309 

2,132 

1,513 

1,481 

1,319 

1,011 

934 

587 

2,137 

1,533 

675 

797 

489 

199 

192 

167 

103 

22 

248 

11 

16 

2 

(3i) 



61, 508 



3,903 
558 

(33) 

709 

(J3) 
(J3) 



6,317 



67,825 



40, 112 
27,713 



(33) 

2,016 

1,582 

1,189 

948 

2,123 

1,283 

3, 451 

1,422 

2,320 

3,100 

2, 559 

2,140 

1,086 

2,641 

1,412 

2,948 

1,936 

2,902 

1,353 

1,227 

1,041 

1,208 

l,a39 

4. 234 

2.331 

1,872 

2.206 

1,801 

1,279 

620 

('>30 

385 

430 

1,433 

797 

366 

500 

400 

164 

419 

97 

32 



2 
856 



57, 169 
2,116 

(33) 
(33) 
(33) 
(33) 



63,042 



127, 132 



88,571 
38, 561 



For footnotes, see pp. 213-215; for extent to which data are estimated, see pp. 47-55. 



STATISTICS OP INCOME FOR 194 5, PART 1 



75 



hy adjxisted gross income classes — Part I, all returns; Part II, returns with standard 
or loss from each of the sources comprising adjusted gross income, adjusted 
overpayment — Continued 



R E T U R NS— C ontinued 

money figures in thousands of dollars] 



Miscellane- 


Adjusted 


Amount of 
surtax 


Tax 


Tax 


Payments 

on 1945 


Balance of 
tax due at 


Overpay- 
ment 




ous 
income " 


gross 
income - 


exemp- 
tion 20 


liability ' 


withheld 


declara- 
tion 2" 


time of 
filing 


(refund, or 
credit on 
1946 tax) 




10, 209 


1,322,903 


1,6.52,011 


27,582 


85,437 


4,611 


5,001 


67, 467 


1 


19, OOfi 


2,471,433 


2,558,618 


110,823 


161, 126 


12,469 


16,766 


79,538 


2 


22, 992 


3,834,189 


3, 302, 308 


221, 201 


272, 583 


20, 814 


25, 985 


98, 178 


3 


25, 392 


5, 005, 373 


3, 759, 005 


354,715 


395, 396 


27, 021 


34, 857 


102, 558 


4 


31,129 


5, 845, 469 


3, 852, 626 


472, 301 


497, 450 


32, 951 


43, 867 


101,969 


5 


29,836 


6, 692, 418 


3, 975, 875 


599, 429 


608, 062 


43, 148 


49,835 


101,617 


6 


32, 398 


7, 022, 363 


3, 928, 482 


658, 934 


659, 347 


45 815 


52, 857 


99, 088 


7 


26, 489 


7, 213, 675 


3, 936, 592 


686, 008 


673, 701 


49, 252 


56, 079 


93, 022 


8 


31,319 


7,261,329 


3, 789, 067 


707,912 


686, 729 


55, 021 


58, 156 


91,995 


9 


23, 387 


7, 133, 274 


3,561,434 


716, 950 


685,431 


56, 222 


59, 948 


84, 654 


10 


42,642 


13, 017, 492 


6, 009, 483 


1,391,200 


1,304,950 


113,137 


113,725 


140,611 


U 


34, 698 


10,125,025 


4, 228, 870 


1,178,294 


1,074,191 


100, 647 


100, 879 


97, 421 


12 


20, 654 


6, 892, 942 


2,524,121 


871, 803 


752, 547 


93, 675 


83,389 


57, 807 


13 


24, 438 


4, 649, 038 


1,489,850 


635, 796 


507, 900 


92, 830 


72,294 


37, 227 


14 


27, 179 


4, 826, 976 


1,291,616 


727, 208 


491,517 


164,915 


110,746 


39, 969 


15 


13,347 


2, 779, 434 


589, 308 


473, 245 


248, 269 


152,170 


94, 066 


21,262 


16 


16,061 


1,888,235 


332, 010 


351,156 


140, 931 


153,796 


79,833 


23,403 


17 


13, 168 


1,501,203 


231,360 


298, 374 


104, 050 


142,083 


71,294 


19, 052 


18 


12, 873 


1,277,388 


171,604 


269, 586 


83,849 


137, 273 


65, 047 


16,581 


19 


10, 143 


1,094,124 


134. 463 


242, 705 


72, 365 


128,324 


56, 350 


14,334 


20 


8,500 


923,312 


102, 360 


214, 678 


55, 069 


118,851 


52,201 


11,444 


21 


7,814 


829, 486 


84, 038 


201,619 


52, 240 


114,193 


46, 524 


11,337 


22 


6,970 


753, 545 


70, 226 


190, 740 


44, 118 


111,. 383 


45, 076 


9,837 


23 


6,500 


666, 679 


57, 147 


175,651 


37,440 


104, 740 


42, 346 


8,876 


24 


20,396 


2, 668, 955 


192, 702 


775, 181 


155, 764 


483. 496 


175,663 


39, 743 


25 


15.211 


1,853,715 


103, 069 


619,816 


105,997 


407, 474 


135, 561 


29, 216 


26 


6,282 


1,254,327 


55, 552 


466, 851 


71,235 


319,647 


94, 100 


18, 131 


27 


8,166 


1,708,973 


58,773 


706, 167 


91,851 


502, 382 


137, 500 


25. 566 


28 


4,303 


1, 089, 366 


28,051 


496,611 


54,721 


368,364 


90, 816 


17,289 


29 


3,266 


731, 520 


15,125 


355, 878 


35, 429 


268. 976 


63, 280 


11,807 


30 


2,574 


544, 726 


9,231 


279, 443 


25, 351 


214,001 


48, 682 


8,592 


31 


1,218 


406, 852 


5,835 


216, 513 


16, 960 


169, 888 


35,888 


6, 223 


32 


609 


304, 660 


3.789 


166, 809 


12, 756 


131,877 


27, 376 


5,199 


33 


1,158 


245, 041 


2,642 


137, 655 


9,364 


110,277 


21, 903 


3,889 


34 


2,519 


661,464 


5,429 


387, 962 


23,140 


315,476 


60, 870 


11,523 


35 


1,270 


295, 289 


1,629 


180, 328 


8,605 


150, 151 


26, 565 


4,994 


36 


569 


163,463 


699 


101, 678 


3,884 


86, 041 


14,315 


2,562 


37 


264 


110,845 


363 


68, 097 


2,364 


58, 271 


9,141 


1,679 


38 


155 


115,585 


307 


72, 065 


1,896 


63, 128 


8,465 


1,423 


39 


95 


86,447 


183 


51, 552 


1,154 


44, 833 


6,998 


1,432 


40 


60 


114,603 


181 


72, 902 


1,222 


64,804 


7,912 


1,035 


41 


126 


55, 141 


56 


37, 060 


206 


34, 208 


3,066 


420 


42 


78 


46, 214 


34 


27, 918 


165 


25, 921 


1.994 


162 


43 


1 


31,910 


16 


22, 267 


124 


21, 050 


1,335 


242 


44 


1 


16, 806 


10 


10,053 


28 


9,798 


280 


52 


45 


1 

(34) 


7,042 

- 13, 795 

7,617 


4 
6 
1 


4,584 
10, 277 
4,801 


14 


4,306 
8,700 
4,825 


264 
1,577 




46 




47 




24' 


48 










565, 556 


117,561,661 


52, 116, 149 


17,050,378 


10, 316, 928 


5, 943, 235 


2, 410, 672 


1, 620, 450 


49 


4,872 


8 292, 472 


222, 433 




4,766 


18, 688 




23,453 


50 


10,914 


1,498,401 


4, 057. 636 




119,613 


4.445 




124i059 
33, 836 
10, 846 


51 


6,673 


599, 184 


1, 045, 9.32 




31,441 


2.396 




52 


4,322 


267, 458 


407, 651 




9,483 


1.-362 




53 


4,334 


201,383 


267, 918 




6,944 


919 




7! 861 


54 


3,387 


173,044 


123, 678 




6,916 


3,055 




9,973 


55 








34, 502 


9 2, 446. 998 


6, 125. 246 




179, 163 


30, 865 




210, 028 


56 








600, 058 


» 120, 008, 659 


58, 241, 394 


17,050,378 


10, 496, 091 


5, 974, 100 


2, 410, 672 


1, 830, 478 


57 


409, 151 


9 90, 933, 921 


54, 693, 583 


8, 632, 948 


8, 544, 013 


778, 478 


773,638 


1, 463, 180 


58 


190,907 


29, 074, 738 


3,547,811 


8,417,430 


1,952,078 


5, 195, 622 


1, 637, 034 


367, 298 


59 



76 



STATISTICS OF INCOME FOR 19 45, PART 1 



Table 2. — Individual returns for 1945, by taxable and nontaxable returns and by 
deduction; Part III, returns with itemized deductions: Number of returns, 
gross income, deductions, surtax exemption, tax liability, tax payments, and tax 

PART II.— RETURNS WITH 
{Adjusted gross income classes and 





Adjusted gross income classes ' 


Total num- 
ber of 
returns 


Salaries 

and 
wages '» 


Dividends 

and 
interest " 


Annuities 

and 
pensions '2 


1 


Taxable individual returns: 

5 under 0.75 .. .- - 


1,91.5,280 

2, 546. 756 

3, 023, 202 
3, 195, 775 
3, 099, 778 
3, 038, 760 
2, 781, 447 
2, 503, 500 
2, 241, 000 

1, 986, 556 
3, 129, 343 

2, 071. 953 
1, 215, 385 

722, 938 

579. 381 

262, 819 

145, 461 

95, 401 

67, 307 

48, 147 

34, 686 

26, 967 

21, 303 

16, 207 
44,887 

17, 661 
7,522 
6,090 
2,258 

924 
487 
278 
164 
114 
152 

1 

6 
3 

1 
1 
1 


1, 063, 700 

1, 921, 257 
2, 972, 832 

3, 902, 744 

4, 492, 627 
5, 130. 502 

5, 341, 851 
5, 383, 954 

5, 333, 956 
5, 161, 138 
9, 145, 740 

6, 900, 816 
4,446.171 

2, 765, 078 
2, 118, 127 

888, 202 

435. 698 

275, 331 

189,485 

144, 188 

96, 604 

83, 266 

58, 303 

43, 360 

140, 753 

57, 529 

28.964 

24, 350 

9,956 

4. 667 

2.296 

1,004 

807 

792 

540 

284 

40 

11 

(34) 


18, 816 
27, 486 
33, 474 

33, 432 

37. 397 
39, 661 
40, 679 

38. 398 
36,223 
42, 538 
72,409 
64,947 
50, 870 
47, 853 
80, 979 
65, 886 
48, 951 
37, 607 
30, 301 
24,121 
19, 543 
16, 076 
14, 159 
11,337 

34, 872 
15, 866 

9.087 

7,881 

3,875 

2,158 

1,277 

1,062 

458 

185 

919 

201 

11 

182 

4 

10 

457 

(34) 


5,431 

4,230 

9,r99 

7,768 

5, 790 

5,275 

4,614 

4,286 

3,725 

6,306 

5, 436 

7,175 

5,281 

3,000 

4,053 

4,310 

1, 162 

717 

931 

676 

550 

.302 

232 

256 

471 

122 

154 

121 

35 

17 

5 


? 




s 


1 under 1 25 - -- --- 


4 


1.25 under 1.5 


5 




6 


1 75 under 2 .--_.- 


7 


2 under 2.25 .--.-. ------ 


R 


2.25 under 2.5 . - .— 


f) 


2 5 under 2.75 


in 


2.75 under 3 _ -_ - - . - -- -- 


11 


3 under 3.5 -- - - - - . - 


1? 


3.5 under 4—- - -- ------ - 


13 


4 under 4.5 -__ - ---- 


14 
15 


4.5 under 5 


16 


6 under 7 - _ - - _ - 


17 




18 




19 


9 under 10 _- - - _ -._ - 


?0 


10 under 11 -. - - - -. 


?1 


11 under 12 ... - 


?9 


12 under 13 


?3 


13 under 14 ------ - -. 


?4 




'>') 


15 under 20 - - 


?fi 


20 under 25 _ -_ - - - - 


?7 


25 under 30 - - - 


?8 


30 under 40 


?9 


40 under .50 ..- 


30 


sounder 60... . - - - 


31 


60 under 70 - 


3? 


70 under 80 — 


33 


80 under 90 - - — - - 


22 

1 
3 


34 


90 under 100 — — 


35 


100 under 150 - „ -. 


36 


1.50 under 200 


37 


200 under 250 .. — — . 


''' 8 


38 


2.'i0 under .300... - - . 


39 


300 under 400 


40 


400 under .500 — 




41 


500 under 750 


64 

(34) 




4? 


750 imder 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 










4S 


5,000 and over 












Total, taxable individual returns 










49 


34,849,952 


68,566,987 


1,011,648 


91,564 




Nontaxable individual returns: " 


.50 










51 


Under O.5.- - - - - 


5, 388. 7,53 
902, 563 
195, 046 
117, 879 


1, 336, 489 
398, 079 
123,545 
95, 389 


14, 2.36 

8,016 

2,099 

876 


2,054 
1.258 


5? 


0.5 under 0.75 


53 


0.75 under 1— . 


54 


1 under 1.2.5 - - 


55 


1.25 and over 




Total, nontaxable individual returns — 

Grand total - 










56 


6, 604, 241 


1, 953, 502 


25,227 


3,989 


57 


41,454,193 


70,520,489 


1,036,875 


95,553 




Taxable returns with adjusted gross income under 

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


58 
59 


40,075,914 
1,378,279 


65, 915, 868 
4,604.621 


609,410 

427, 465 


81,405 
14, 148 



For footnotes, see pp. 213-215; for extent to which data are estimated, see pp. 47- 



STATISTICS OF INCOME FOR 1945, PART 1 



77 



adjusted gross income classes- — Part I, all returns; Part II, returns with standard 
income or loss from each of the sources comprising adjusted gross income, adjusted 
overpayment — Continued 

STANDARD DEDUCTION 22 

money figures in thonsands of dollars] 



Rents and royalties is 


Business and 
profession 1* 


Partnership " 


Sales or exchanges of 
capital assets " 




Net profit 


Net loss 


Net profit 


Net loss 


Net profit 


Net loss 


Net gain 


Net loss 




21, 643 


1,195 


115, 622 


5,085 


14, 875 


457 


6,304 


1, 835 


1 


30, 938 


2,536 


204, 181 


9,430 


28, 955 


748 


11, 607 


2,245 


? 


32, 362 


2,560 


296, 290 


7.963 


43, 125 


1,583 


15, 197 


3,316 


3 


38,234 


4,527 


340, 839 


12, 737 


48, 603 


3,243 


19, 574 


4,088 


4 


39, 148 


4,161 


358, 145 


8,827 


61, 269 


1,052 


24, 742 


2,699 


5 


36, 153 


4,720 


375, 254 


10, 581 


65, 196 


1,161 


24, 457 


2,836 


fi 


37, 123 


6,292 


361, 491 


10, 191 


78,382 


1,152 


27, 645 


4,939 


7 


37, 996 


5,278 


359, 345 


7,770 


80, 608 


1,957 


27, 795 


2,932 


8 


36, 353 


5,309 


334, 607 


6,978 


93, 659 


1,312 


27, 478 


3,049 


9 


38, 778 


6, 185 


335, 298 


6,332 


85, 580 


1,274 


30, 125 


3,389 


10 


67,890 


10, 421 


591, 391 


8,527 


162, 548 


1,695 


57, 875 


5,897 


11 


56,834 


6,477 


488, 587 


8,395 


148, 313 


1,549 


51, 804 


7,676 


12 


40,231 


4,485 


394, 304 


5,562 


144, 334 


1,386 


44, 883 


4,173 


13 


41, 195 


3,956 


364, 707 


3,643 


137, 832 


404 


42, 368 


3,184 


14 


51, 025 


3,181 


553, 520 


5,390 


234, 465 


2,143 


68, 804 


3,429 


15 


38, 776 


4,569 


421, 079 


3,811 


208, 794 


1,118 


53, 373 


2,020 


16 


27, 334 


1,653 


328, 832 


3,390 


190, 128 


1,865 


38, 742 


2,051 


17 


20,374 


1,188 


260, 998 


2,845 


168, 194 


1,366 


32, 606 


1,893 


18 


17,424 


1,127 


219, 542 


2,532 


141, 650 


684 


27, 626 


1,366 


19 


13, 766 


849 


171, 042 


1,789 


120, 324 


761 


21,514 


1,009 


20 


10, 850 


. 823 


144, 035 


1,560 


101, Oil 


508 


17, 266 


882 


21 


8,413 


525 


119, 148 


1,449 


87, 372 


552 


15, 783 


637 


22 


7,582 


631 


106, 334 


732 


83, 389 


430 


11,430 


696 


23 


5,796 


395 


82, 695 


831 


74, 163 


537 


11,514 


410 


24 


19, 507 


1,081. 


275, 169 


2,821 


245, 437 


941 


37, 294 


1,474 


25 


9,869 


596 


138, 253 


1,513 


140, 438 


424 


19,509 


510 


26 


5,243 


280 


66, 308 


792 


78, 088 


349 


12, 189 


246 


27 


4,805 


211 


65, 066 


1.097 


87, 022 


350 


13, 281 


229 


28 


2,139 


120 


31, 943 


422 


43, 225 


105 


, 6,646 


78 


29 


1,318 


42 


14,811 


257 


21, 746 


129 


4,228 


28 


30 


425 


45 


9,485 


198 


14, 278 


108 


3,253 


11 


31 


549 


21 


5,619 


72 


9,709 


22 


1,962 


13 


32 


188 


1 


3,537 


66 


6,827 


8 


1,304 


3 


33 


303 


2 


3,571 


35 


3,767 


18 


1,809 


2 


,34 


323 


6 


5,842 


24 


6,573 


16 


2,917 


6 


35 


148 


1 


2,241 


11 


1,982 


1 


1,454 


(34) 


36 


28 
13 




236 

256 
297 






5 


1.207 
857 




37 






6 
791 




38 










39 














40 










2 






1 


41 










791 


——-———. 






42 
43 
44 
45 


801, 076 


85,449 


7, 949, 920 


143,658 


3, 263, 451 


31,413 


818, 422 


69, 252 


4b 

47 
48 

49 


















50 


32, 285 


4,911 


95, 185 


17, 106 


9,351 


3,275 


8, 993 


6,121 


51 


12, 940 


715 


68, 556 


3,504 


6,267 


(33) 


3,237 


1,456 


52 


4,557 


(33) 


36,488 


3,212 


2,705 


(33) 


1,770 


(33) 


53 


1, 631 


(33) 


23,813 


665 


2,576 


(33) 


768 


(33) 


54 

55 




















51,413 


6,090 


224, 042 


24, 487 


20, 899 


4,179 


14, 768 


8,024 


56 


852, 489 


91, 539 


8, 173, 962 


168, 145 


3, 284, 350 


35, 592 


833, 190 


77, 276 


57 


606, 291 


74, 192 


5, 144, 103 


136, 508 


1, 214, 178 


2.3, 152 


426, 622 


60,282 


58 


246, 198 


17, 347 


3, 029, 859 


31,6.37 


2, 070, 172 


12, 440 


406, 568 


16, 994 


59 



78 



STATISTICS OF INCOME FOR 1945, PART 1 



Table 2. — Individual returns for 1945, by taxable and nontaxable returns and by 
deduction; Part III, returns with itemized deductions: Number of returns, 
gross income, deductions, surtax exemption, tax liability, tax payments, and tax 



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 gain 


Net loss 


1 


Taxable individual returns: 

0.5 under 0.75 -- ..- .-- -- -- 


471 

1,297 

941 

1,360 

945 

1,981 

1,400 

576 

1,460 

1,221 

2,432 

3,366 

2,164 

1,891 

2,277 

1,615 

1,931 

1,321 

799 

628 

665 

578 

329 

222. 

845 

472 

149 

166 

81 

9 

10 

4 

3 


(33) 

1,539 

789 

585 

355 

1,729 

720 

909 

557 

619 

820 

1,764 

1,493 

722 

916 

376 

1,482 

579 

418 

396 

310 

268 

155 

221 

471 

244 

249 

110 

60 

26 

11 

1 

7 

11 

14 

93 

16 

6 


2,756 

3,911 

5,006 

4,454 

3,461 

8,079 

7,629 

6,898 

5,794 

4,356 

11, 515 

10, 247 

15, 336 

9,436 

20,170 

16,025 

14,222 

11,612 

9.665 

8,120 

7,457 

5,469 

4,866 

4,699 

12.618 

8,283 

4,936 

5,310 

2,716 

1,483 

449 

644 

683 

241 

636 

936 

24 

250 


? 




s 


1 under 1.25 - — 


4 


1.25 under 1.5 .- . -_. -- -- 


,1 




e, 




7 


2 under 2.25 --. _ - - - - 


8 


2.25 under 2.5... 


n 


2.5 under 2.75 . . . ..... ... 


in 


2.75 under 3 - . . . 


11 


3 under 3.5 . .. 


1? 




13 




14 


4.5 under 5 . .. 


15 




16 




17 


7 under 8 . - . 


18 


8 under 9 . _ 


19 


9 under 10 — . . 


?0 


10 under 11 . . 


?1 


11 under 12 ....... . .. 


n 


12 under 13 . . . 


?3 


13 under 14 . .. ._. .. .. 


?4 


14 under 15 . . - . . 


K 


15 under 20 . . . 


?f\ 


20 under 25 . . .. 


71 


25 under .30 . . . . 


•}». 


30 under 40 . .. .. 


?q 


40 under 50 ... . .. . ._- 


30 


50 under 60 — .. 


31 




S'' 


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


33 




34 


90 under 100 . 


35 


100 under 150 


7 

1 


3fi 


150 under 200 - 


37 




38 


250 under .300 




3Q 


.301) under 400 ... ... .. .. .. ... 




40 


400 under 500 .. . ' 






411 
1 


41 


500 under 750 






4'' 


750 under 1,000 . . ... ... . .. 






43 










44 


1,500 under 2 (K)0 








45 


2,000 under 3,000 .. .. .. ... . . .. .. 








46 


3,000 under 4,000 








47 


4,000 under 5,000 ... 








48 












Total, taxable individual returns . . 








49 


33,617 


19„351 


240,804 




Xontiixahle individual returns: " 


50 








51 


I'ndi'rO.S 


254 
(«) 
(") 


1,385 

(33) 
(33) 


865 
695 
C) 

(33) 


5? 


5 under 75 ... 


53 


0.75 under 1 . .. 


M 


1 under 1.25 


55 








Total, nontaxable individual returns . 








56 


891 


1,965 


1,824 




Orand total 


57 


34,508 


21.316 


242,628 




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

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


58 
69 


22,396 
12.112 


14, 876 
6,44t) 


100, 702 
141.926 



For footnotes, see pp. 213-215; for extent to which data are estimated, see pp. 47-55. 



STATISTICS OF INCOME FOR 194 5, PART 1 



79 



adjusted gross income classes — Part I, all returns; Part II, returns with standard 
income or loss from each of the sources coTnprising adjusted gross income, adjusted 
overpayment — Continued 

STANDARD DEDUCTION 22— Continued 

money figures in thousands of dollars] 



Miscellane- 
ous 
income " 


, Adjusted 

gross 

income 2 


Amount of 
surtax 
exemp- 
tion 2» 


Tax 

liability' 


Tax 
withheld 


Payments 
on 1945 
declara- 
tion 21 


Balance of 
tax due 
at time 
of filing 


Overpay- 
ment 
(refund, or 
credit on 
1946 tax) 




8.582 


1,249. .321 


1,570,249 


25, 958 


82.814 


3,873 


4,286 


65,015 


1 


14,446 


2,231,811 


2, 333. 083 


102, 084 


150, 424 


9,332 


13, 949 


71,621 


2 


18,337 


3,410,454 


2,970,130 


201, 101 


248, 795 


15,640 


21,614 


84,946 


3 


19, 672 


4,391,501 


3, 322, 666 


321,297 


357, 778 


19,150 


28, 861 


84, 492 


4 


22, 460 


5, 028, 890 


3, 332, 264 


420, 349 


439, 943 


23, .507 


36, 158 


79, 260 


5 


23,177 


5, 688, 708 


3,399,019 


527, 299 


530, 717 


31,693 


40, 496 


75, 607 


6 


25, 396 


5, 902, 915 


3, 323, 987 


572, 588 


567, 668 


33, 601 


42, 734 


71,417 


7 


19, 002 


5,940,014 


3, 274, 168 


582, 301 


565, 188 


35, 179 


45, 394 


63, 459 


8 


21, 863 


5,877,912 


3, 088, 741 


592, 968 


566, 275 


39, 697 


46, 977 


59, 981 


9 


16, 198 


5, 703, 741 


2, 866, 019 


593, 238 


558, 247 


40, 236 


49, 165 


54, 412 


10 


31,115 


10,120,992 


4, 702, 897 


1,121,185 


1,031,807 


81,299 


90, 305 


82, 225 


11 


23,366 


7, 729, 596 


3, 242, 325 


932,414 


832. 622 


72, 989 


80, 086 


53, 281 


12 


14, 201 


5,140,677 


1,877,808 


675, 061 


570. 539 


67,515 


65, 180 


28, 172 


13 


16,768 


3,418,218 


1, 095, 555 


484, 466 


378, 467 


68, 068 


55,963 


18,031 


14 


18, 272 


3,136,631 


820, 581 


499, 945 


311,981 


117,554 


84, 820 


14,410 


15 


8,600 


1,694,764 


342, 647 


307, 839 


139,212 


104, 974 


71,582 


7,931 


16 


8,569 


1,085,127 


183,116 


215,233 


69,817 


98, 036 


57,012 


9,631 


17 


6,770 


807, 659 


118,228 


172, 002 


44, 495 


85, 203 


49,319 


7,014 


18 


6,253 


637, 549 


80,717 


144, 654 


31,098 


75, 990 


42, 981 


5,414 


19 


4,539 


504,114 


58, 263 


120,446 


24, 066 


66, 397 


34, 950 


4,967 


20 


4,183 


398, 083 


41,082 


100,211 


15,875 


56, 663 


30,966 


3,293 


21 


3,244 


336, 221 


31,617 


88, 592 


14, 119 


52, 154 


26, 146 


3,827 


22 


2,989 


286, 970 


24, 825 


78, 908 


9,975 


47,814 


23,882 


2,763 


23 


2,944 


234, 591 


18,381 


67, 489 


7,433 


41,297 


21,080 


2,321 


24 


5,529 


765, 706 


50, 610 


243,417 


24, 405 


152,686 


74, 861 


8,535 


25 


4,177 


391,230 


19, 830 


144, 480 


10,160 


93,511 


45,004 


4,195 


26 


1,249 


204, 451 


8,270 


84,419 


5,170 


56, 737 


24,431 


1,919 


27 


1.408 


207,412 


6,621 


95, 130 


4,445 


66,092 


26, 924 


2,331 


28 


153 


99, 983 


2,423 


51, 020 


1,910 


35, 575 


14,623 


1,087 


29 


204 


50, 159 


962 


27, 504 


879 


19, 296 


7,852 


523 


30 


166 


31, 272 


515 


18,154 


425 


13, 032 


5,071 


374 


31 


299 


20,723 


283 


12, 582 


229 


9,212 


3,288 


147 


32 


83 


13,828 


167 


8,716 


120 


6,478 


2,277 


158 


33 


208 


10, 809 


127 


6,870 


157 


5,021 


1,800 


108 


34 


124 


17,818 


148 


11,995 


115 


8,563 


3,375 


57 


36 


1 


7,143 


48 


5,062 


52 


3,855 


1,229 


74 


36 


237 


1,762 


10 


1,029 


9 


824 


206 


10 


37 




1,579 

1,092 

421 

522 

791 


5 
3 

1 
1 
3 


982 
948 
369 
465 
711 


2 

(34) 


622 
837 
457 
451 
711 


368 
111 


10 


38 




39 




87 


40 




14 


(34) 


41 






42 
43 
44 
45 


354, 784 


82, 783, 160 


42, 208, 388 


9,661,481 


7, 597, 447 


1, 761, 821 


1, 275, 326 


973, 105 


47 
48 

49 


















."iO 


10, 252 


1 477 166 


3, 995, 757 
910, 965 




118, ,592 


3,614 




122, 206 


51 


4, .356 


496, 893 




28,514 


1,659 




30, 173 


52 


2,495 


170, 975 


290, 858 




6,600 


462 




7,063 


53 


2,066 


125,945 


184, 937 




4,853 


228 




5,081 


54 






55 




















19, 169 


2, 270, 979 


5,382,517 




158, 559 


5,963 




164,523 


fi« 








373,953 


85, 054, 139 


47,590,904 


9, 661, 481 


7,756,006 


1. 767, 784 


1, 275, 326 


1, 137, 628 


67 


293, 752 


74, 105, 729 


45,781,425 


7, 152, 309 


7, 039, 843 


547, 742 


621, 168 


1,056,442 


58 


80, 201 


10, 948, 410 


1,809,479 


2, 509, 172 


716, 163 


1, 220, 042 


654, 158 


81, 186 


59 



80 



STATISTICS OF INCOME FOR 194 5, PART 1 



Table 2. — Individual returns for 1945, by taxable and nontaxable returns and by 
deduction; Part III, returns with itemized deductions: Number of returns, 
gross income, deductions, surtax exemption, tax liability, tax payments, and tax 

PART III— RETURNS WITH 

[Adjusted gross income classes and 



Adjusted gross income classes ' 



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 

fi 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 

no under 70 

70 under 80 

SO under 90 

90 under 100 ... 

100 under 150 

l.W under 200 

200 under 250,.. . 

2.50 under 300 

300 under 400 

400 under 500 .. 

500 under 7.10 

750 under 1,000 

1,000 under 1,500 

1,. '■.00 under 2,000 

2,000 luider 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 



Total, taxable individual returns. 

Nontaxable individual returns: '^ 

No adjusted gross income 5 

T'nder 0.5 

0.5 under 0.75 

0.75 under 1 .. 

1 under 1.25 

1.25 and over 



Total, nontaxable individual returns. 
Orand total 



Taxable returns with adjusted gross income under 

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

$5,000 and over. 



Total 

number of 

returns 



109 
271, 
374, 
447, 
502, 
534, 
527, 
536, 
526, 
497, 
894, 
641, 
414, 
260, 
310, 
167, 
107, 
81, 
67, 
56, 
45, 
39, 
34, 
29. 
110, 
65, 
38, 
43. 
22, 
12, 
7, 
5, 
3, 
2, 
5, 
1, 



7, 800, 550 



181, 792 
63, 298 
161, 521 
111,192 
67, 544 
92, 693 



Salaries 

and 
wages •' 



34, 4.58 
138, 998 
283, 457 
426. 591 
61,5,018 
783, 288 
904. 436 
1.060, .576 
1.171,469 

1, 219, 989 

2, 502. 034 
2, 071, 949 
1,477.071 

988. 440 

1. 278, 279 

732, 862 

459, 971 

371, 270 

318,375 

287, 127 

230, 930 

218, 127 

194, 425 

167, 741 

714.051 

506, 706 

342, 420 

445, 804 

265, 785 

172, 306 

120, 997 

81, 785 

60, 920 

44. 860 

108, 313 

39, 660 

18, 444 

11,637 

9,788 

• 5, 438 

6,455 

1,026 

834 

697 

153 

65 

1 

2 



Dividends 

and 
interest » 



6,892 
22, 210 
23, 567 
.30. 046 
32,295 
31, 721 
33. 281 
35, 578 
27,223 
32,202 
61, 023 
51, 326 
39, 419 
40,129 
87.020 
73. 205 
71. 022 
65,535 
65.406 
61,065 
58, 355 
55, 483 
52, 725 
52, 161 
228,201 

184. 969 
137, 238 
206, 402 
147, 599 

108. 970 
86, 613 
68, 722 
56, 472 
46, 617 

140. 491 
68,535 
41, 570 
30,309 
31.027 
22,830 
36, 512 
21.507 
15, 826 
10,900 

5,734 

6 

12,275 

8,595 



Annuities 

and 
pensions " 



20, 895, 028 



41, 580 
9,408 
46, 841 
45, 950 
35, 754 
104, 749 



678, 040 



8, 478, 590 



7, 216, 542 
1, 262, 048 



284,282 



2, 826, 809 



18, 625 
3, 869 

12, 569 
6,717 
5.672 

13, 514 



60,966 



21,179.310 



13, 962, 056 
7, 217, 254 



2, 887, 775 



527, 878 
2, 359, 897 



919 

2,888 

6,647 

6,794 

7,256 

4.616 

4,653 

2,671 

3,994 

2,736 

6,489 

3,539 

2,330 

757 

2,367 

1,586 

2.512 

1,667 

1,743 

1,760 

1, .138 

1.164 

853 

1,100 

3,924 

2,579 

2,023 

3,462 

1,465 

1,143 

1,093 

792 

552 

367 

1.192 

419 

276 

77 

82 

140 

127 

128 

114 

64 

1 



92,399 



(M) 

215 
2,052 
1,297 
1,011 
2,158 



7,855 



100,254 



64,144 
36, 110 



For footnotes, see pp. 213-215; for extent to which data are estimated, see pp. 47-55. 



STATISTICS OF INCOME FOR 194 5, PART 1 



81 



adjusted gross income classes — Part I, all returns; Part IT, returns with standard 
income or loss from each of the sources corn-prising adjusted gross income, adjusted 
overpayment — Continued 



ITEMIZED DEDUCTIONS 23 
money figures in thousands of dollars] 



Rents and royalties " 


Business and profes- 
sion i< 


Partnership is 


Sales or exchanges of 
capital assets i* 




Net profit 


Net loss 


Net profit 


Net loss 


Net profit 


Net loss 


Net gain 


Net loss 




7,301 


347 


18, 544 


549 


2,526 


(33) 


1,3.33 


288 


1 


17,370 


1,332 


48, 240 


2,833 


6,214 


(33) 


4, 266 


1,487 


2 


20, 687 


1,882 


74, 901 


3,657 


10, 248 


940 


6, 097 


1,597 


3 


26, 750 


2,715 


104, 440 


4,270 


12, 620 


(33) 


7,480 


2,561 


4 


27, 069 


3,247 


111,391 


5,331 


13, 792 


848 


11,495 


3,396 


5 


26, 155 


3,369 


124, 683 


3,832 


22, 638 


367 


10, 375 


3,466 


6 


26. 985 


4, 225 


120, 153 


3,831 


18,968 


564 


12, 177 


3,059 


7 


25, 842 


4,062 


118, 745 


4,319 


20, 707 


495 


11,449 


3,603 


8 


27, 747 


6,194 


112,571 


3,464 


29, 157 


866 


12,658 


3,702 


9 


23,525 


3,734 


112,676 


3,279 


24, 070 


756 


13,727 


3, 290' 


10 


45, 844 


6,834 


191,778 


6,943 


60, 838 


1,469 


30, 178 


6,469 


11 


37, 568 


4,760 


155,944 


4,767 


44, 716 


1,036 


26, 665 


4,845 


12 


27, 257 


2,678 


133, 049 


1,973 


44, 768 


820 


20, 499 


3,993 


13 


22, 741 


2,619 


108, 821 


1,275 


42, 674 


(33) 


19, 995 


2,375 


14 


37, 742 


2,935 


170, 289 


5,748 


75, 425 


(33) 


32, 479 


4,747 


15 


29, 497 


1,904 


144,931 


1,089 


58, 060 


1,337 


35,699 


3,761 


16 


26, 635 


1,938 


125, 238 


4,565 


76, 917 


1,365 


29,983 


3,770 


17 


21, 860 


1,874 


117,064 


4,863 


80, 158 


1,227 


27, 410 


3,340 


18 


20, 090 


1,266 


115,201 


3,928 


82, 172 


1,240 


27, 806 


3,085 


19 


17,344 


1,305 


106, 034 


3,890 


81,351 


1,359 


26, 083 


2,473 


20 


- 16, 889 


1,046 


104, 176 


3,436 


78. 686 


939 


26, 070 


2,247 


21 


16,326 


1,194 


93, 191 


2,461 


76, 298 


1,238 


22, 564 


1,950 


22 


14, 733 


773 


90, 913 


3,189 


81, 073 


1,123 


22, 646 


1,714 


23 


11.910 


697 


87, 578 


2,162 


80, 488 


1,112 


22, 035 


1,859 


24 


56,011 


3,616 


366, 852 


11,030 


394,515 


4,000 


95, 509 


6,498 


25 


39, 727 


2,616 


273, 246 


9,506 


340, 077 


2,687 


78, 029 


4,684 


26 


26, 467 


1,820 


181, 788 


6.804 


269, 309 


2,007 


61,341 


2,806 


27 


37, 866 


2,085 


243, 804 


10, 209 


418,650 


3,213 


96, 965 


3,264 


28 


23, 475 


1,263 


142, 932 


7,048 


302, 301 


2,918 


72, 439 


1,791 


29 


16, 028 


995 


92, 283 


5,372 


210, 544 


1,728 


55, 439 


1,107 


30 


10, 630 


704 


64, 499 


4,072 


162, 850 


1,339 


46,640 


819 


31 


9,678 


500 


45, 078 


2,526 


123, 223 


654 


38, 131 


479 


32 


6,519 


376 


30, 618 


2, 443 


90, 732 


1,161 


32, 779 


347 


33 


4,753 


274 


26, 535 


1,965 


72, 545 


503 


27, 136 


270 


34 


14, 740 


821 


62, 737 


7,286 


191,274 


1,494 


89, 214 


618 


35 


6,814 


291 


27, 802 


2,194 


71,987 


780 


53, 737 


200 


36 


4,397 


131 


12, 103 


1,768 


38, 707 


370 


34, 124 


89 


37 


2,055 


107 


9,905 


998 


19,601 


150 


26, 824 


50 


38 


2,437 


168 


5,762 


815 


21,589 


473 


35, 588 


30 


39 


2,056 


70 


4,072 


1,397 


12,264 


108 


31,510 


24 


40 


926 


233 


4,521 


1,022 


16, 406 


283 


38, 846 


26 


41 


331 


20 


1,806 


674 


6,814 


10 


14, 656 


14 


42 


304 


52 


' 3,004 


563 


2,108 


71 


16, 584 


9 


43 


1,867 


63 


1,681 


505 


865 


20 


7,320 


4 


44 


3 


12 


15 


50 


2, 155 


44 


7,749 




4£ 








95 


3,020 




3,901 




4e 


-.. 


124 




25 






1,528 




47 








r 


4S 
















842,972 


79, 275 


4, 291, 594 


164, 021 


3, 896, 100 


46, 593 


1, 427, 158 


96, 207 


4S 


13,321 


13, 745 


11,462 


290, 074 


12, 862 


62, 445 


32, 332 


11,856 


5C 


5,200 


519 


8,946 


4,809 


414 


1,024 


843 


2,004 


51 


18, 857 


1,309 


20, 085 


2,164 


2,666 


(33) 


2,231 


2,215 


55 


13,312 


1,151 


26, 220 


2,706 


3,523 


(33) 


2,603 


1,341 


52 


9,757 


766 


21,419 


1,994 


1,869 


(33) 


2,268 


888 


54 


15, 544 


1,433 


29,796 


6,279 


6,962 


2,555 


7,408 


1,738 


5f 


75, 991 


18,923 


117,928 


308, 026 


28, 296 


66, 763 


47,685 


20,042 


5e 


918, 963 


98, 198 


4, 409, 522 


472, 047 


3, 924, 396 


113,356 


1,474,843 


116, 249 


5/ 


438, 832 


66,921 


1, 653, 864 


358, 349 


382, 232 


77, 021 


236, 079 


64,173 


55 


480, 131 


31, 277 


2, 755, 658 


113, 698 


3, 542, 164 


36, 335 


1, 238, 764 


S2, 076 


5£ 



82 



STATISTICS OF INCOME FOR 194 5, PART 1 



Table 2. — Individual returns for 1945, by taxable and nontaxable returns and by 
deduction; Part III, returns with itemized deductions: Number of returns, 
gross income, deductions, surtax exemption, tax liability, tax payments, and tax 

PART III.-RETURNS WITH 
[Adjusted gross income classes and 



Adjusted gross income classes ' 



Sales or exchanges of 
property other than 
capital assets " 



Net gain 



Net loss 



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 underS 

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 

ion under 150 

150 under 200 

200 under 2.50 

250 under .300 

300 under 400 

400 under 500 

500 under 7.';o 

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: '^ 

No adjusted 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 $5,000 and 

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



(33) 
(33) 
(33) 
(33) 

449 

(33) 

577 

1,048 

1,311 

862 

2,701 

1,145 

1,889 

1,115 

3,181 

1,761 

1,378 

811 

714 

853 

654 

433 

605 

365 

1,292 

1,061 

526 

631 

408 

190 

182 

163 

100 

22 

241 

10 

16 

2 

(3<) 

2 



27, 891 



3,903 

(33) 
(33) 
(33) 
(33) 
(33) 



5,426 



33,317 



17. 716 
15.601 



(33) 
(33) 
(33) 

593 
394 

(33) 

2,542 

865 

1.701 

2.280 

795 

647 

(33) 

1.725 

1,036 

1.466 

1,357 

2,484 

957 

917 

773 

1,053 

818 

3,763 

2,087 

1.623 

2,096 

1,741 

1,253 

609 

629 

378 

419 

1,419 

704 

350 

494 

400 

164 

419 

97 

32 



2 
856 



44. 739 



57. 169 

(33) 
(33) 
(33) 
(33) 
(33) 



61,077 



105. 816 



73, 695 
32, 121 



For footnotes, see pp. 213-215; for extent to which data are estimated, see pp. 47-55. 



STATISTICS OF INCOME FOR 1945, PAKT 1 



83 



adjusted gross income classes — Part I, all returns; Part IT, returns with standard 
income or loss from each of the sources comprising adjusted gross income, adjusted 
overpayment — Continued 

ITEMIZED DEDUCTIONS =3— Continued 

money figures in thousands of dollars] 











Deduction for— 








Miscel- 


Adjusted 






























laneous 
income '» 


gross 
income ' 


Contribu- 
tions " 


Interest 25 


Taxes-26 


Losses from 

fire, storm, 

etc.27 


Medical, 
dental, etc., 
expenses 2* 


Miscel- 
laneous de- 
ductions 29 




1,687 


73, 582 


4,000 


352 


2,169 


129 


2,597 


1,533 


1 


4,560 


239, 622 


14, 245 


2,564 


10, 549 


870 


15,514 


3,443 


2 


4,655 


423, 735 


24, 469 


6,079 


15, 898 


1,607 


30, 503 


9,171 


3 


5, 720 


613, 872 


33, 932 


10, 059 


22, 879 


2,627 


40, 751 


14, 061 


4 


8,669 


816, 579 


42, 919 


14, 792 


30, 420 


4,481 


52, 057 


21, 507 


5 


6,659 


1, 003, 710 


50, 897 


20, 446 


36, 936 


4,529 


58, 333 


26, 807 


6 


7,002 


1,119,448 


54, 863 


24, 296 


41,811 


5,026 


59, 442 


30, 759 


7 


7,487 


1, 273. 661 


59, 921 


28, 805 


47, 132 


6,904 


59, 118 


39, 893 


8 


9,456 


1,383,417 


61,076 


33, 752 


49, 146 


7,687 


62, 798 


41, 277 


9 


7,189 


1, 429, 533 


63, 267 


34, 897 


54, 015 


7,633 


57, 044 


46, 826 


10 


11,527 


2, 896, 500 


126,796 


74,257 


104, 798 


15, 760 


103, 055 


97, 732 


11 


11,332 


2, 395, 429 


100, 928 


62, 093 


85, 605 


11, 256 


77, 261 


90, 325 


12 


6,453 


1, 752, 265 


73, 105 


45, 464 


61, 486 


9,138 


48, 330 


69, 313 


13 


7,670 


1, 230, 820 


47, 698 


31, 306 


42, 595 


5,845 


32, 064 


58, 875 


14 


8,907 


1, 690, 345 


69, 882 


45,290 


63,003 


9,840 


39, 616 


66,000 


15 


4,747 


1, 084, 670 


42, 452 


26, 071 


40, 779 


3,939 


20, 543 


43, 039 


16 


7,492 


803, 108 


31,350 


18, 753 


29,444 


3,262 


14, 292 


25, 486 


17 


6,398 


693, 544 


25, 897 


14, 824 


25,062 


2,274 


10, 342 


20, 336 


18 


6,620 


639, 839 


23,318 


12, 433 


22, 484 


1,708 


8,101 


19, 167 


19 


5,604 


590, 010 


21, 129 


10, 696 


20,461 


1,875 


6,240 


15,493 


20 


4,317 


525, 229 


18, 288 


9,043 


17, 735 


1,691 


5,230. 


13, 075 


21 


4,570 


493, 265 


16, 674 


7,925 


16, 543 


1,415 


3,737 


11,881 


22 


3,981 


466, 575 


15, 434 


7,327 


15, 265 


1,153 


3,599 


10,864 


23 


3,556 


432, 088 


14, 103 


6,346 


13, 847 


929 


2,781 


10, 600 


24 


14, 867 


1, 903, 249 


60, 573 


25, 469 


60, 655 


3,943 


9,304 


40, 047 


25 


11,064 


1, 462, 485 


44,478 


17, 976 


45, 077 


2,688 


5,257 


27, 110 


26 


5,033 


1, 049, 876 


31, 980 


12, 042 


32, 396 


1,530 


2.621 


17, 022 


27 


6,758 


1, 501, 561 


46, 124 


16, 151 


45, 155 


2,272 


2.624 


25,428 


28 


4,150 


989, 383 


30, 833 


10, 402 


30,660 


1, 306 


1,215 


16, 696 


29 


3. 062 


681,361 


22, 660 


7,663 


20, 634 


1,002 


562 


12, 799 


30 


2,408 


513,454 


18, 025 


5,915 


15.820 


649 


411 


8,621 


31 


919 


386, 129 


14,414 


4,125 


11,826 


567 


197 


7,689 


32 


526 


290, 832 


12, 469 


3,102 


9,131 


278 


155 


4,530 


33 


950 


234, 232 


9,960 


2,879 


7,288 


347 


103 


4,735 


34 


2,395 


643,646 


30. 865 


7, 439 


21, 288 


719 


131 


13, 240 


35 


1,269 


288, 146 


15,078 


3,438 


10, 296 


195 


40 


6,860 


36 


332 


161, 701 


9, 103 


2,271 


5,431 


491 


14 


3,571 


37 


264 


109, 266 


6,512 


2,030 


3,699 


22 


10 


3,416 


38 


155 


114,493 


6,409 


1,562 


3,919 


111 


8 


2,591 


39 


95 


86, 026 


4,750 


1,357 


3,078 


38 


4 


3,211 


40 


60 


114,081 


7,619 


1,178 


3,556 


82 




2,281 


41 


126 


54, 350 


4,009 


703 


1,535 


43 




767 


42 


78 


46, 214 


4,250 


530 


1,605 


23 


i" 


1,330 


43 


1 


31,910 


2,482 


204 


871 


7 




331 


44 


1 


16, 806 


1,518 


52 


489 


1 




142 


45 


1 


7,042 
13,795 
7,617 


121 
1,568 
1,143 


10 


47 
172 
570 






9 
156 
549 


46 






47 


20" 






48 










210, 772 


34, 778, 501 


1, 423, 586 


674, 388 


1,205,260 


127, 892 


836, 005 


990, 594 


49 


4,872 


« 292, 472 


1,803 


2,098 


3,777 


797 


2,820 


1,748 


50 


662 


21,2:35 


1,692 


1,097 


2,773 


(33) 


2,677 


1,547 


51 


2,317 


102, 291 


6, 389 


2,618 


8,227 


975 


16, 908 


4,699 


52 


1,827 


96, 483 


5,076 


4,187 


7,161 


3,416 


23, 167 


6,277 


53 


2,268 


75, 438 


4,006 


3,529 


6,278 


1,518 


16, 400 


5, 264 


54 


3,387 


173, 044 


7,459 


8,963 


15, 904 


18, 463 


37, 799 


43, 096 


55 


15, 333 


9 176, 019 


26, 425 


22, 492 


44,120 


25, 381 


99, 771 


62, 631 


56 


226, 105 


9 34, 954, 520 


1,450,011 


696, 880 


1, 249, 380 


153, 273 


935, 776 


1,053,225 


57 


115, 399 


9 16, 828, 192 


784, 541 


411, 654 


649, 559 


108, 873 


798, 638 


614, 153 


58 


110, 706 


18, 126, 328 


665, 470 


285, 226 


599, 821 


44, 400 


137, 138 


439, 072 


59 



84 



STATISTICS OF INCOME FOR 1945^ PART 1 



Table 2. — Individual returns for 1945, by taxable and nontaxable returns and by 
deduction; Part III, returns with itemized deductions: Number of returns, 
gross income, deductions, surtax exemption, tax liability, tax payments, and tax 



PART III— RETURNS WITH 
[Adjusted gross income classes and 





Adjusted gross income classes ' 


Total 
deductions 


Net income '" 


1 


Taxable individual returns: 

n.5under0.75 ... 


10, 780 

47,184 

87,725 

124, 308 

166, 175 

197, 950 

216, 196 

241, 772 

255. 739 

263, 683 

522, 397 

427, 469 

306, 834 

218, 382 

293,632 

176, 822 

122, 587 

98, 735 

87, 211 

75, 894 

65, 063 

58. 175 

53, 642 

48, 606 

199. 990 

142, 586 

97, 590 

137, 753 

91, 112 

65, 320 

49, 441 

38, 817 

29,664 

25, 312 

73, 682 

3.5, 907 

20,883 

15, 689 

14, 599 

12, 4.39 

14, 716 

7,057 

7, 739 

3,894 

2,201 

186 

1,896 

2,283 


62,802 

192, 438 

336, 009 ■ 

489, 564 

650,404 

805, 760 

903, 252 

1, 031, 889 

1, 127, 678 

1, 165, 850 

2,374,102 

1, 967, %1 

1, 445, 431 

1, 012, 4.39 

1, .396, 714 

907, 847 

680, 521 

594,809 

552, 628 

.514, 116 

460, 166 

435, 090 

412, 933 

383, 483 

1, 703, 259 

1. 319, 899 

952, 286 

1, 363, 807 

898, 271 

616, 041 

464, 014 

347,312 

201, 168 

208,920 

569. 964 

252, 238 

140, 818 

93, 577 

99,894 

73,588 

99, 365 

47,292 

38, 474 

■28, 016 

14, 605 

6,855 

11,899 

5,335 


?. 


0.75 under 1 .. . _ __ _ . 


3 


1 under 1.25 ._ . 


4 


1.25 under 1.5 


5 
6 


1.5 under 1.75 ^ 

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 .. ... 


n 


3 under 3. 5 _ 


12 


3.5 under 4 . ... . 


13 
14 


4 under 4.5 

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 


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 


7.50 under 1,000 .. .. 


43 


1,000 under 1,500 


44 


1,.^00 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 


5, 257, 717 


'^, 520, 783 




Nontaxable individual returns: 32 

No adjusted gross income s. . . 


50 


13, 044 
9,997 
39, 815 
49,281 
36, 996 
131, 686 




51 


Under 0.5 ... 


14, 705 
63,853 
50,636 
40, 371 
59, 616 


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 


66 


280, 819 


229, 181 




Grand total. 


67 


5, 538, 536 


29, 749, 964 




Taxable returns with adjusted gross income imder $5,000 and non- 
taxable returns. 
Taxable returns with adjusted gross income of $5,000 and over 


68 
80 


3. 307, 413 
2, 171, 123 


13, 794, 760 
15, 9.5,5, 204 



For footnotes, see pp. 213-215; for extent to which data are estimated, see pp. 47-55. 



STATISTICS OF INCOIVIE FOR 1945, PART 1 



85 



atljvsied gross income classes — Part I, all returns; Part TJ , returns with standard 
income or loss from each of the sources comprising adjusted gross income, adjusted 
overpayment — Continued 

ITEMIZED DEDUCTIONS 23— Continued 

money figures in thousands of dollars] 



Xet deficit si 



Amount of 

surtax 
exemption 20 



Tax 
liability 



Tax 

withheld 



Payments on 

1915 
declaration 21 



Balance of 

tax due at 

time of filing 



Overpayment 

(refund, or 

credit on 

1946 tax) 



81, 762 

225, 535 

332, 178 

436. 339 

520, 362 

576, 856 

604, 495 

662, 424 

700, 326 

695, 415 

, 306, 586 

986, 545 

646, 313 

394, 296 

471,035 

246, 661 

148, 894 

113, 132 

90,888 

76. 201 

61,278 

52. 421 

45, 401 

38, 766 

142, 092 

83, 240 

47. 282 

52, 152 

25, 628 

14, 163 

8,717 

5,552 

3,622 

2,515 

5,281 

1,581 

689 

359 

305 

183 

181 

53 

34 

16 

10 

4 

6 

1 



20 

33 

51 

72, 

86, 

103 

114 

123 

270, 

245 

196, 

151 

227 

165, 

135, 

126, 

124. 

122, 

114 

113 

111 

108 

531 

475 

382, 

611 

445 

328, 

261 

203 

158, 

130 

375, 

175, 

100, 

67, 

71 

51 

72, 

36 

27, 

22, 

10 

4 

10, 
4, 



2, 

10, 

23 

37 

57, 

77 

91 

108, 

120, 

127, 

273, 

241 

182 

129, 

179 

109, 

71 

59 

52, 

48, 

39 

38, 

34 

.30, 

131 

95, 

66, 

87 

52, 

34, 

24, 

16, 

12, 

9, 

23 

8, 

3 

2, 

1 

1 

1 



738 
3, 1.37 
5.174 
7,871 
9,444 
11,455 
12, 214 
14, 073 
15, 324 
15, 986 
31, 8.38 
27, 658 
26, 160 

24, 762 
47, 361 
47, 196 
55, 760 
56. 880 
61,283 
61.927 
62, 188 
62, 039 
63, 569 
63. 443 

330, 810 

313, 963 

262, 910 

436, 290 

332, 789 

249, 680 

200, 969 

160, 676 

125, 399 

105, 256 

306, 913 

146, 296 

85, 217 

57, 649 

62, 291 

44, 376 

64, 353 

33. 497 

25, 921 
21, 050 

9,798 
4,306 
8,700 
4,825 



9, 907, 762 



2, 719, 481 



4, 181, 414 



1, 135, 346 



2,452 
7,917 
13, 2.32 
18, 066 

22, 709 
26, 010 
27, 671 

29, 563 
32, 014 

30, 242 
58, 386 
44,140 
29, 635 
19, 196 
25, 559 
13, .331 
13, 772 
12, 038 
11,167 

9,367 
8,151 
7,510 
7,074 
6, 555 
31,208 
25, 021 
16.212 

23. 235 

10, 202 
11,284 

8,218 

« 6. 076 

5,041 

3,781 

11, 466 
4,920 
2,552 
1,669 
1,423 
1,345 
1, 035 

420 
162 
242 
52 



305, 516 
3, 467 
1,377 
3,433 
1,928 
18. 259 



222, 433 
61, 879 

134, 967 

116, 793 
82, 981 

123, 678 



4,766 
1,021 
2,927 
2,8S3 
2,091 
6,916 



18, 688 
831 
737 
900 
691 
3, 055 



23,453 
1,853 
3,663 
3,783 
2,780 
9,973 



333, 980 



742, 730 



20, 604 



24, 902 



45. 505 



10, 650, 491 



7, 388, 897 



2, 740, 085 



4, 206, 316 



1, 135, 346 



692, 850 



8, 912, 158 
1, 738, 332 



1, 480, 639 

5, 908, 258 



1, 504, 170 
1. 235, 915 



230, 736 
3, 975, 580 



1.52, 470 
982, 876 



406, 738 
286, 112 



86 



STATISTICS OF INCORIE FOR 194 5, PART 1 






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STATISTICS OF INCOME FOR 194 5, PART 1 



87 



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STATISTICS OF INCOME FOR 1945, PART 1 



89 



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STATISTICS OF INCOME FOR 194 5, PART 1 









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STATISTICS OF INCOME FOR 1945, PART 1 



91 



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STATISTICS OF INCOME FOR 194 5, PART 1 



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STATISTICS OF INCOME FOR 1945^ PART 1 



93 





05 


U3 O to U3 U3 ^O 


CO 




oo a> 


05OQ0C0i-i li-l 


TO 


4, 897, 495 
697, 634 
143, 734 
86,264 


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OICOCO 1 1 1 1 1 1 1 1 


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4, 856, 810 
681, 025 
138, 070 
84, 250 


in 
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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-. 

1,,W0 under 2,000 

2,000 under 3,000 — _ 

3,000 under 4,000 

4,000 rmdcr 5,000 - . 

5,000 and over 

Total, taxable individual returns 

Nontaxable individual returns: 32 

No adjusted 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 .$5,000 and nontaxable returns. 

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


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94 



STATISTICS OF INCORIE FOR 19 45, PART 1 



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STATISTICS OF INCOME FOR 1945, PART I 



95 



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STATISTICS OF INCOME FOR 194 5, PART 1 



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STATISTICS OF INCOME FOR 19 45, PART 1 



97 



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98 



STATISTICS OF INCOME FOR 1945, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



99 



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STATISTICS OF INCOME FOR 1945, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



101 



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102 



STATISTICS OF INCOME FOR 194 5, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



103 



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104 



STATISTICS OF INCOME FOR 194 5, PART 1 



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'rO(NlM^^^Tj*Mr-l.-l^^^ 



(M M ^ C^ CS t_ _ . , _ 

xx:cr-*-«;t<^xiocso( 



iCClCOOXCftwCt-* 

- -; N ^ cr xxo 



cDOtOX!roO:-^XO(NCOt^XOrO»OC?iOOl 

to" c^ CO oT t^" c^ ^ 00 '^ o ^ CD oi" CO r-^ c^ '^'" <N «: 

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»o' oT -*■' oT cT --C Tj-' cs c^ ^ CO r-T 



IM— .CO'-'COCOX^rOOCSXcC*OCOCOX.-ICO 
C;0i0ir0X--'rrXOitOC005Ot-^C0C^«Ot^00 
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r^ irT ^^' c^ cc" .-h" -fs^ 50 .-H :o CO of rp' r-^ -^ o t^ -^ CO 

CO^rXCDtO'^COCOC^XiOCOCSCOCOCO^Hr-* 



OOXC4cOr>-MOCOXOiC^'^X»^'^OXCO 

cot^to^-itoo-— ^locooi■^ooxco^-^*^^^o 
ca»-«otoc^cst^-^coc^Ti'OsocoOi-<eoos'^ 

CO X c^ CO c^r to "^ X CO c^ <:o r-T oT X o t-^ 1^ w t^ 

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•-HCOCOtOTj«COMi-<^'-"CO^ 



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COCOTfeoC^01COO>CDOOCDCOCOC»CJ'^XO 

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; c^ X (M i^ o oi o '-C ^ 



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r-iMfCOO'^COCSCS.-i^'^.-.i-i 



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C^h-XOCOl^XOSr-<^TfCO-HO>COtO»OCOC* 

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cor^cot^occ'-^c^cii-rcoi-r 



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1-lNcc■^»ocD^•xoso^c^co■^tcco^*xos< 



STATISTICS OF INCOME FOR 194 5, PART 1 



105 



<N <M (r< <N C^ 


S 


65.14 
59.82 
65.10 
74.50 


o 


1,082,231 
1,436,143 
2,292,000 
3, 425, 667 


CO 


14, 069 
10, 053 
4,584 
10, 277 


o 


g§2S i 


g 
OS 


3,658 

3,859 

1,951 

764 


00 


10, 561 
6,260 
2,651 
9,668 


CO- 
CO 


i-HO-^ CO 1 


OS 


7,315 
7,718 
3,901 
1,528 


of 


18, 906 
14, 605 
6,855 
11,899 


i 

00 


21,599 

16,806 

7,042 

13, 795 




OOt^ C^ CO 1 


^ 
gg 


1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 

Total, returns witJi alter- 
native tax. 


-M C^ rO Tf ^ 


?. 1 



865193—51- 



106 



STATISTICS OF INCOME FOR 194 5, PART 1 



• r~_ « 






Xi h-^S o.*i 3 « 



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ri C^ CO CO CO ^ CO ^ ■^ CO CO 55 CO CO -^ CO CO M C^ i-t .-« p-t i-H CO --I 1-t 



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■^iO^^r0rrC^=0«5^O0iC0a0'-«c0t--CSai^30t— C^OStPOsOCS 

b-Wt— .— iCOOOCOC^-^COC^O^O^OOO^OC^ICOCOLOiCCOOSOSt^'O 

CDt'-CSOOlOlOSQCQOSOCOOiiOCOCOi-ii-H^ -— 



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0-— "cot-x>co»ocoxxocoxcoictcci— 'icoro — a5iooc^ot>- 
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■^* GO X c^ c^" CO X oT r^ TT ^ co' a> CO oT o c4" t-^ •^' -^ o o' *o fO 10 r^ 

C^— CSTj-Ot^OCOOXC^— 'C^XXrOiOt'-COOX^O^CTpiCX'*'^ 

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£?§§ 



STATISTICS OF INCOME FOR 1945, PART 1 



107 



OJ O •-* C^ CO -^ lO ^ r* 00 05 O i— I C^ CC ■<*♦ "O O h* oo o> 
CS CO CO CO CO CO CC CO CO CO CO -^ '^ ■«** -^ Tf Tf -^r -^ '^ "^ 



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iOi-<CO.— "»CiCCOCCOOCCOCSCO'^"' 

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108 



STATISTICS OF INCOME FOR 1945, PART 1 



^^MCC-^tOCOt^OOOSO^C^CC^W^CCI^CCCiC-HC^rC-^ 



wc^(Nc^c^C'ir)c^cjMcceo 



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Sl'ATISTICS OF INCOME FOR 1945, PART 1 



109 



CO CO CC CO CO CC CO CO tP Tt^ -*i -* -<*< Tf Tj* Tt< '^i* '^ to »o 



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110 



STATISTICS OF IXCOME FOR 194 5, PART. 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



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STATISTICS OF INCOME FOR 194 5, PART 1 



113 



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114 



STATISTICS OF INCOME FOR 1945, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



115 



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^3" OT GO «5 CO "O <n' T^' CS od t^ ^" »C t^ C*f Tj^ i-T r-T ^' CO iC Tf c^ c^ 

co'Vccc^oo-^t-r^oot-oooror-'-<t^cc.— "•-« 

i-lC^COCC'<*''*^'^'^GOCD'<*'<N(N 



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■^COtD'^iOCCCO'^OiCiCi-HOiCC'^Tf<OSCDOO 



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1— (OOCiTfGO'^GOOOasCSCOC^-— «COCOOTt<r-(35"^Tt"C^GOOlOit^t 



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, ^.QOoooo'^ascO'tj-xoc^.-H.-i 

f-H(MC^ooirocoTf'«^t^w:icc(NT-i 






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r^QO'TfGOiOT-i'rrcXC- -. - --._ - _____ _ _- 



»000'^iO«CQO»CC^Oir^C^C003CCiOr-OieO'«tJ'CSi— (t-H.— (C^ 
Oit-CDCOt^-— ICO'^'OCCCOCOCCOI-^-^'— t 

i-T c^" M cc -"^I" TjT -TjT -^'" -^ i> ic cc" ^*" —^ 



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^Tt-co.— 'icocDC^ccOi'--co^-<i:cDoaDXC^ccc^— 'Oi:DT?«t~*c^ 
i>.i^oooo<occcoxcociccoocsir:r-*rccs»0':0'-''cast^rcor-o> 



tPGOGOCCCC'^COCOi-hOO'^O'OOOi— "^t^Oii 

i-T c*f CO co" '^ '^ **' Tt'"" •^* iC lo CO ^ •-^ 



C^^ rt ,-,(M 



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r-oic-^^^cctMr^ccmoc^o--coioi:^0'^eoc^b-'^ot^as 

OC0^0CrrcC05(N'rt'-^C0Cit^OCC0a0O^CR-Hu: 

oTo CD 00 i-Tco -rr CO ^rTo'c^oo if^c^cc — "'c*? i-*^cc CO ci'r-Ti^ .-TS 

CD-^OCOi— "(Nf^Dh-CSCOr-OOlC^^CDt^C^i-H 

TroscO'^cocsooOb-*Dcoior-'^cs 
r-T i-T im' c4" (n cs ci ^ ^ — r cs i-T 



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c3oor-<.-ii-.^c^c^c4c^coco'^'<Tic;Di--coai'-^'-'^^'-'i-tC^cs 



»-tC^CO'^iO«t>-OOC»d«-'NcO'^*C(Or^OOOsOr-'£< 



ss 



(NC-1C4 



STATISTICS OF INCOME FOR 1945^ PAET 1 



117 






Oi— '(MCO"*iO CO t*- CO Oi 
lOiOiOiOiO^O »o *o »o »o 



CO -^ Oi t^OO 



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co"cjr.— Tci CO CO 



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(N lO iro t^ T^ Tt< 



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e^ t^OOi ,-1 



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IC CO C^ CO 00 lO 

CO" cT i-T oi" co" CD 



COOi »-i -^ 



C^ COCOOiCS 
^ CO 00 ^ c^ 
t^ OO Tt< CO 



,-t r-H ^H (M 



a> t^ .-H 00 c^ cj 



coos CD CO Oi^ 
CO O O iC ■— I 00 
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00 (M CD 00 »0 



(MCDC^O 



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i-H O 00 '^O CO 
COCSOO t-CO^ 



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c<i .-I 05 io ^ r^ 

COCOi-H i-t 



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O CO t^ OS Tf cc 
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C^ltNCOCOCOCOCCCOCOCOCOCO"^'^'^'*'-*'^'^'^''** ^** 



io»oo»ou^*o »o »o lO 



118 



STATISTICS OF INCOME FOR 194 5, PART 1 



2 e 
Si S 



to""" 

^ - 

CO %> 

5 S 



Qi ^? 



_ S 
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«0 -^ 

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o CO c^ o "^ ci » 






r-o»0'0'*Tpcioccoi^-r-occcot>- 



- -- <M ^ O CT-CC O »0 



^ C^— «.-<^P-HC^C^(MC^C^C^(MCl^OOr 



ooc»3aicoi-<c^a'co-^cD'^roa>»oto(Ncor^oc^«5»o-^-^oco 



100 O (N (N »0 c 



ir^OiOcoi^cor^a5TfOJa)OsoTt<h-coci- 



'»i-coooooc^t^cor*^t^c^it--Tj<-^»-.GOt^»o>CTt«cocot^'^ 



^^^.-■^CJC^r^^^^^^ 



-CC-*CCiOt^COOOOCD«3a»i-<C^OOt^OO"*C«C^-H<;D»Ot^u:500S 
rH C^" CS C^ M CO CO CC C*5 Ui^ TjT CO M -^ CO CO CC M C^ ^ ^ ^ 1-H^ 



C^t^C0»O0COOC^OC400C^C^OC^<001h-C^'^0iC0C001iOOC0 

OCCOC^GOOiriSOdr^C^COCOdC^— '^-OOCCOCOiOCOiCrO'-^i-H- 



tM t- ^ Ci I 



; CO 1-- ^ cs c 



t^cscci^oic^4c<No^Ci^a>.— "0> 



-OC0'-HiOC^0l00Ot^iO0li-<CTirPC00lO'^C0CSi-«i-H'^M 



C^COCO'<*^'^»OTr-«rTft^tf:>COCOCOC4r 



c-ib-cD'«4'on<ooc^ococicccjco'^r-^GC^»ocor--'rriccoc^Ci 
oocC'— 'cccs.— "t^rrocc-Tj'Csoi-^GCoomos'Xcocrc^ocsr-^iOio 
clwoC^ccfN'-HTj'r--^i^csoi^:s-r*?'COQCcoooi:c»-':^c^r^cot^ 

i-T C^ C^ ■'iH' 4C cc iC [C ;0 -^ i-H* O Os" CO' CO -^ -^' CO C^ '-T 



OOiooi»oioocoicoiOt--r^i-'r-co^-!:o-^o.-«asGCoO'T?«cDo 
cci---^^t-^coccc::iC-f-HicgcroCi-^'OOCr>ioi--OiOt^ --''<*' 
c^oo»cto^ic^cooocjC'*cco<x:co— 'r-ocsTfccoccco 

t-H C^' CO iC 00 O CO CD O t^* 7H l> 'rjJ c^* 10 o »0 1-^ (X' "^ 



.-t.--F-i.— (cococsfM-^rcococscsT 



(Ncoc^iooot^^^"*'<f'^t^c^oo-«*'0:c»-':;^'*OsO:CC>^'* 

0-^'-'CCCSO^CCO<— •^CCCOOCJiCO^OC'-'Tf.-".— .-^rcrrict-- 

1— cii-Hcoco— I'*'-'— 'trccTTcocNcri^DT-ocTrciocco — r^w-'fr- 

c4" CO CC 01 04 lO O: Oi >-* C^T CO O GC CO' 06 CO C» ^" C^i C^i O X »0 LO >-«' 

,-!.-.,— ir-('«j'cococo'>i"<*'cococ^c^»cscscN.-HOO';cio 



oococ^tcociococsoiosccS'^c^r-Tj'aicoioiocO'-'r^icr^QCco 
ccc;t^GOt^^'*o;040»c'^»ncnc:o'^c-)C^oc^rooio^CT>a& 

O'OGCOC^^t--0lC^TrOC^CiCJ0-^t--00t--C0C0G00C01C0t-CC0» 

,-4 ^ ^ ,-( ^ CO N c^ M CO N w ^ rH ,-H 1-1 eoc^A 



i-icccD'^j-ocr^-^oso^iouocoooh-oicoio.-Hoccc^tNr^iiO'^OiO* 

COCOQOCCiCuOi— iCCTfOCOOOOCCNCCOCOlC^C^fNO-^'UD-^CO 
0"«f "^(Nt^Ol-^QCe^t^COrj-CCOJCOCOTj-CNOOSCOtNOOS.— 'lO't* 

^-«_-,— ^^„^_. ._ ^ .. '-<C»0C0Tf01 



f-HC^ThccooOi— iTj«-<fQO'^ot^ci:i-^r^Tf^ooot 



^^^,-H(NCS(N»-HC^e^,-l,-lr-i,-. 






<coco-«fccicict--*--«t-icoo:Tp.— 'OioCcoosocO 
r^C4Csooot^ocooai'-^C3COC^»c»-"t^-^i-"C:t^coCMc4coco 
^CTJ^"^oOi»oNN»QOil^fcD^-^Tr^Cosodo^cNCl^^cc»ccco5^ 



c^co'*"*»ocC'COcD»oot^"3T*<40eoc^c^.-i^^ 



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^c>»coTi<>otot~ooo>Ortesco'*'0<oi^cooio- 



STATISTICS OF INCOME FOR 1945, PART 1 



119 



00 OiO -^Cl C 



< ic cc t^ 00 a> o r 



(NOlCCCOCOCOCOCOfCCOfOCO- 






0'-< oa CC Tt< lO 
40 lO O lO iC u^ 






re 00 r-. c^ o O 05 1 

00C00iCi000OCSt--c001Cl'^tOc0 
t^ IC CO C^Ti-H r-Ti-H CO ' 



^i-rMCJiOOOOOlOOiOCCCOC^ 



r^00Cl-rfC0'^»O^-^O'-"-'(NC^— -iC 

I>.cOcDOC^OO'^C^»o:DCCcD>-i>— 'iOCO 



d -^ iC Oi ^- CD 



ooo*cc50cDCit^r^-Ht~-r-co.— 1( 

Ol lOCOf-HOO^COOOCOt-t 



IC Tf CO C^ <—! t- 

O ^ CD O O t— 
— CC' CD (M O *0 

CO oi" Tf-'co" --h" c^" 



<DOC^ooTt<T?"r--oooi'— 't-o;oc^i>>r^Oi-H 

COTt^CSOOcDC^r^cDCO'^iOaOiOcDiOCSOO 
r-OiOTfCOcoOOiCOOOOOcDOicDCCOi-^ 

C ic"cD CD o'cD^Tf'c^^Cf (N Oodt^OO'cO M CO i-T 
O'^C0C^C^>-<»-<rrCM<-t 



iC CO CO ■^ CO lO 

»o Tf ■^ cs r^ c^ 

05 ^ C^ CS I-" 05 



TfCOTft^OiCi'-'iOiOCO— 'OiCOOOr-cDcDC^ 

'^r^cDr^cccMOOccc^cDt-^iccccot^T-H 

<-i iCF-iOliCwOiCf-HiOOcD-^CO-^ 



O Oi uo 
iC CO ^ 



5 O OS >0 CO — < 



cD»COcDTfCOC^cDC<l' 



O t^0005'-H01'*CDt--t^CSt---<rC^C0C^C0O 

.-ioOOco.--Tf.-.00-^'— -roi^-oOOOOl^co 
CDCD-— "OOlCJSCt^OiOOr-O-^O^CDr^Tt* 

cd' T1^^'o*cs*^^^o"Tt'~c4"(^fod od't-^oTco'c^co i-T 



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1— ■Oi-^OlOiOOC^'M^O-^COC^-^"^'— ■OOCO 



C-J OiOOCii— OiCir 



4 (M 00 CO I^ CO Ol 



IOU700'— ■^Ti'^t^OOS'— iiOCOiC'^iOiCiCCS 



Ol(N00CO'*t<C0C^00COCSi-lr-<.-*r 



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CO r- t^ CO '^ 00 

CD CS 00 OiCO O 

CO co"c^'cs i-T »o 



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5COO"^ThCD0500"rfCDOO»C'r--^l:^t " ~ 



(NCOt^O^'^J'CDt^'' 



J C^ Tj< <M .— t ^ CO 



lO'^OOCO.-HO'-'OCT-HTj'COC-l.-iC^ 



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OS 00 «-< CD C^ CO 
CD CO O CO O 00 
00 CD t^ CD '^ "V 



t-» CO C^ CS >— < CO 



COCOOi— i-^Wtt.— •COOOb-OOr^'OcDOCO'-H 

oocococDO'-toir--coo:iOcoroc^ 

CD OOCDOiCD'^CacDCS 



C^ O 'Tf »0 (N CD 



ro Oi 'tj* CO «-< CM 



o o o oo 

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o o c 

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b» 



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S-S-3'a-S~-f £ c £ E £ = £ H 5 = 5 5 5 cs 5g S-c 



'O T? T! T3 'C "C^ 

c c = c c c 
3 ;: 3 

o o o o o o 



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:tOt^00C5"'-«C^OJCC-*iOI 



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C^ W CO CO CO CO CO CO CO CO CO CO Tt^ -^ tP tT -^ TP -^ T}^ ■«!*< '^ 



Oi-H CS CO '^ »o o 
lO iO 40 uo ^ ^ U3 



120 



STATISTICS OF INCOME FOR 194 5, PART 1 



S o 



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—' oi c^ x" -r 31" o re ci Xi X — * ■^* -r o'-^' — "cfc; Oit-^:i:tO'^cc3sco»oeo' 



^c^c^c^ic^c^Mcs.— c^: 



■sa 



3£c 

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coo^ococ^ecoi05':0'*^":)Tt*"*rci— »4or^oi-- 'CDXXdor^O)-<J««OTf 



(N CC C^ t- !0 C 



i05»orccsi--xOi-*c;x!:oxo-^-r'X?o«:;OACcr-«:;"^"*coco 



.^^^.jO^»0(3CiX«^0:ai — '-CI 



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.-i.-*c^oi-— t.-.c^Trr-.x:ric;ooc^f;or»xr^'-ooi'-ccc— 'Xi-H.— lO^o 
(N cS -^ cc *c x" r-* ^' '#"——' ci iO —T Tj"' I 



icor-'-CiO'rrccrcc^csrccs- 



' Tp" I-^ O TjT CC~ C^"" w ^ ^ ^' CO N CO i-J 



' Xi X O b--^ CO O 



coc»:io»caiai»ot^^i:NTt*^cjsxyoMu3 — xccxoaicjoi^co — co 

0.->^COt-01---X'MI>-Xr^01CiiCO'<fXCC't-^CO:DiCCOi— 'C0COC3J<» 

ec t^ O c^' c^' lO -r '^^ :o ic ^^ rr* o' »—' i>^ c^ o oT 00 ic ^ o oi" O 



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; ir^ -* -«?• (>) : 



-O=0"0too<c — <:ct— corct— 00"tr— o»0!0»-t 



c^" -^jT :o r^ o x" o' o ^ c" GO o r^ o t^ c*f oToT r^ -^r CO co" ^ c^f c^^ 

^ — ^^C^^^»-4COC>JcOC4C<<NCSlCSC^C^OX»Oar- 



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050it--<Mt^COXC^C-lt^(M(MeOC^^as-^C:i:CC^CiX:COOOC^COOS 
— " — - - -■ l^ CO -^ 05 «o »o 



jt-cocoo^i-or^xx-- 'Csxc^oscs-^ic-- 
it--<Mt^coxc^c-it^(M(Meoc^^as-^c:i:cc. 

Oioooixeo — xosoxxco(Mxc^r^!r;Tr^t 



to— •xooi'^ocoCTicocDioc^fr'C^— ^coTft^xfctoxcocJicooir^OiCfl 
cor-oc^c^-^c^c^c^'-"Ci<^c*^cs^-icr-.Tfcoc^oaiait-^0'^ococD 



CO (M ^Oi .-« 



iocNt'-(M'rr'Of^xcoTf'coco»-«GOioc*«cot^aiosc^»oi£!t^ci'*o?0'^ 
^aix<M05^'^j'coc^ajcoxo^a>(Nr*ooscoTj"o>(NO'* X-tp t^ lo 
ioooso^O'-'X(M-TfTfioaiX'-'i-^cO'^»or^c<xo5»o*c— «— <oso 

r cd' c^' oT cxT x' ■^* r-^ o' o~ CO sT lo" »o « co" 1^ ■rr ^ oT t-^ o »c o ^ <o 



»o 00 ci 01 1^ I- *c »o - 



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C3OO^'-'^'^C^C^C^C^f0C0-^'fr*0:0t^X0i^ — ^ — ^^CSC^CO-"?* 



i-«c^c0'^*ocor*xa50^c^co-^io;ot-xa>o— "C^co-^^ocot^xoa 



STATISTICS OF INCOME FOR 194 5, PART 1 



121 



O i-< C^ CO -^ iO CO t— 00 Oi O <— < C^ CO Tt* »o ^5 t^ 00 o> 
COCOCOCOCOCCCCCOCOCO'*!''^"^'*"^'^'^'^"^ "^ 



Oi-HC^lCO-^iO CD b- CO 



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i-HC^0iiOOOC0C^iO00t-O»-H 

lo" -^ c^ M ci CO c4" i-H 



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COOCOiOCOt-^C^'-H 



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un c^i^-^C-^: 



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lO 00 CO t^ CO OS CD W i-t f-H T-H f-H 



lO O CD O CO b* 
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O CS 05 0S CO CD 



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CD CO Tf Tj^ -.}« O 
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t- t- O t- 1-H -^ 

oTc^iOC^fcD 00 



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■^CDOOt^GOCO-^OSi 






rr CO CO CS CD CO ■ 



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CO CO ''J^ 05 Tt" O 
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r^ c» 1-1 ,-1 1^ •-< 



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t^CDCJi— ''-'■^^t^'-'CSOOcOiOC^CDi: 



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O O O ^^ r-H o" Oi" CD O ci" oT T-T GO*" CO C^~ i-h" 
IC Tt< CO CS CS CD iM T- i-H .-H i-H 



O OS CO CO '^ CO 
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i0CDr^OC0Ci'^OC^»0'— «CDi-HiO(MOi 
QCcOCO'«r(NcD0101'— lOCDCOCDCOC^rj^ 

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o^ --H cT .-h' cT uo cT b^ lo o" M^"" CO (N ijo CO cf 

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Tt< O IN >00 I-H 

co" ic" lo r-T f^ oT 

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STATISTICS OF INCOME FOR 1945, PART 1 



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128 



STATISTICS OF INCOME FOR 194 5, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



129 



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130 



STATISTICS OF INCOME FOR 194 5, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



131 



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STATISTICS OF INCOME FOR 19 45, PART 1 



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C^C^«CSOIC0C0C0 



STATISTICS OF INCOME FOR 1945, PART 1 



133 





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134 



STATISTICS OF INCOME FOR 19 45, PART 1 



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STATISTICS OF INCOME FOR 19 45, PART 1 



135 



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STATISTICS OF INCOME FOR 1945, PART 1 



141 



r^ 00 05 o <-< c<i CO "^ ^jo CD t^ 00 o 

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678, 904 
30, 808 


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147, 953 
55, 361 
27, 626 
20, 817 

36 9, 800 




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405, 062 
189, 127 
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44, 526 
20, 317 


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4, 758. 255 
723, 346 
161, 400 
97, 511 
36, 689 




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181, 792 
5, 452, 051 
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306, 238 
185, 423 
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STATISTICS OF INCOME FOR 194 5, PART 1 



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STATISTICS OF INCOAIE FOR 1945, PART 1 



143 



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144 



STATISTICS OF INCOME FOR 1945, PART 1 






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STATISTICS OF INCOME FOR 194 5, PART 1 



145 



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146 



STATISTICS OF INCOME FOR 194 5, PART 1 



^HC^CC'^iOC0b-000aOi-tC^C0"»*'>O«0t^00Op — ^CO'-riO(Ot^0O 



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STATISTICS OF INCOME FOR 1945, PART 1 



147 



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148 



STATISTICS OF INCOME FOR 194 5, PART 1 



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STATISTICS OF INCOME FOR 194 5, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 






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STATISTICS OF INCOME FOR 1945, PAET 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



153 



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STATISTICS OF INCOME FOR 1945, PART 1 



155 



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STATISTICS OF INCOME FOR 194 5, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



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i-TcN .-^cs c^'cc CO CO T)^t^«D iri ui id c*S ci c4' 1-^ T^ f-^ c^r-T 



^lOC^— ■coccai^Oico»ch-cC)'**^— t--C^»C4/:;Oi:o:Cco 
cstccocxDco^MOi^^tcooiOOioacicocicoQCco^r^ 



icMr^occot-cccc^)h-oocOi-» 

O'^ C^t^ CC N ^ 



ooic^—^Ccor^cOi— iicicWh-irrcoTj-c^t 



-cccoocoior-o^'*co^co»cc 
■occo ^c^ic0iococ?-^h*osr*eo 



CCOOOSCOi— "t--t-'OC'^CCtO.— "^CScO'-'00.— '1— iO0CiC4O'-'C0iOX00CO'-< 

ci TjJ^ tc t-^ o o ic f-- CO ^' r-To ic <-H tC-T 4c ^cc cs" '-^•r^i-^^z^^ 



^90,' 



t--oCTfcc:':c=rr-co^cco^'^r-(N.— cicrc 

COO0t^OCCSr--^COt^(rC00<:C(NI~^'N»C-^cr:CO'' 

oi^ CO oT h-T lo' oi 00 r--' Tj-"" o i^ c^ 00 to" o o" .-T t^ »o" ■■ 



: tc '«*' CO o .-I 



1— ii-iC^C0'*J<^»O»O»O00t^^C0'^CS»-H 



■^:rC0"rQr0CCSC0'»''—iCClC^^-"^c0»O 

oirio^ooc^^cvc^i-. 
co' c^' cs' — " '^~ ci i-T i-H 



COCOr-«COOOt^l^O.-.t-^.— 'Nh-Ol'J'OSCO— OC^OCiCi— OSfO»-'O3C^C^C:i^0C»C«C 

i^c^r-oo-— 'C^c^o^oco■^coc^^*■^coooclc^lO'<*'Tf<^-•OlC^M"oocDco^-coc^^*'«*'-. 

CC0i^iCiO0^iC0ii0CC000iCC0"^'^^I^C0Ot-*C^t^»O0>C05C^»-iP0'^C0O'-«C00»CQ 



tC (O to CO 

r^ -^ cs o 



JCOCOOOTfCOOir-OOOOCOODCh-CCiOl 



»-iCieo-<r»ot^ooooooooiccoosooocc'^co 



co'-'«-*iC'^t*03»oeoNi-i»-ic< 






c 

S 
TS 










C 


13 


u 



o S 






;'2 C fe £"2 C fc c 






cooccoo — oe^ 

C O C i 



Ss€5C3^aCa-cc^ c~^^^t: ccccccccc 

3„-C,^3.oC^3u,c3c3cCCC=a3 333 = n3 = 
_, .o h-. a (N u; r-_ 3 C-) </;_ l-_ 3 >c 3 lO 3 3 3 3 3 _, _ j^ j^ ^ ^ „ ^^ ^ 

Q O O ^ f-i' ^' ^* CS W' C^' C^* PO CO 



■<»♦ Tj* »c CO r^ 00 05 < 



c c c c 
3 3 = 3 

c c c c 



C CO > 



c^c^cc-vicccr^ooo)*— ^^ 



«^.«M..o«5r~«.»o-.c2«^:52^2S2§?3SaSSSSS§SwSf?«i?^c5 



STATISTICS OF INCOME FOR 1945, PART 1 



159 



ooa>o^cvicc;3;"^cDt^ oo 



O f-« Ofl M -^ *0 CD 

»o »rD lo ic lo »o lO 



CO 00 T-H (M '<*' CN .-» 



2 S 



CO "^ »0 — OiCD 

in d ^o c^ o CO 
tP oot^ oco o 



l-H W CS -H W^ 



Ci iC CO -^ CO CO 
C^ OOOS t-- ^ CO 



i-H Oi'<J"M ^ W 



C^C^r^COMQOcD'^ 

•* 05 1-H C^ -^ CS r-H 



CD O CC <N ^- CO 
CD^ OCD O CM 
,-. CO C^ CD 00 O 



OO O lO^" 



5 O O O 

3 

:^q_o_o__ 



fl C C C C 3 D 
D 3 d 3 200 
oooo o '^ — 

iC O O O iTD 



= E E a 



3 3 3 c3 

: c OO o 

: o OO o 

: o^o^o o^ 

c^ CO -^ ic t^ f-^'-^c^co'^'in 



OO d O ^ (N CO ■'^ lO CD I>- CO Ol 



*r Gc 



.E to "^ I- OJ — 
Oi 3 o O T? j_ 



O i-H Cvi CO -^ to 
lO 40 lO LO uo lO 



?? 



■o ■^- "2 



Eh C3 



lO lO >o 















£3 =3 




■r csja 




:j-^ 








^T3H 




!- C » 




03 !- 




0) c: » 




^s^ 




> 




C3«^ S 




H ^ 





160 



STATISTICS OF INCOME FOR 1945, PART 1 






S5 c 






5 ? 



§S 






I" 



00 

U5 S 









OS 



. o 









BS 



•C o 



^' cc 00 c^' cc oi ^' cc* ■•1'' ^' ^' t •-' o r-." r-~ CO CO ^* w «:;* M o Oi 06 o 



^i-;^csc5c^c^«o^'j'cc*occc^e^— 'r-;^^ 



CO^^r-l 



<sr"-c7sc^ic^ix:»omcocoO'^ccTpnor^c:iC^c^c^cooooi05»c.-icsp-^t^QOco»CQO 



C~ c-i c^' c^* cc fc »c •r ■*' » 



iCr^0S^-^cC'^C0lOC^Oc0C^»OQ0O000Ci0C3>0iG0C0^h-0tJC0(C00a>C^^C< 



^ o« c^ cc ro *c ! 



:^ocror3iCcO'*'c^ir^.-..-i 



Tj'C4Tt<«coiO-^'^r--'r«otco-^0'-<c^oc 



c^ 40 — • r^ Ci c 



: ur^ 1-* — OG 4 



•(N-— -i-40ocr. T*«-^»coo:r;aC'C-:GCoocc: 



:cccc*cc^*cc^«-Hoo 



.^CMCMOlI— t-OlfOrrCit^I^OOOCltCiC'^CC'-'COCCCC'-H 



»o »C CC CS >-H 



.— «ccTr»occccr^r-cot'-'^ica:i^crcoiM^i— ' 



ccrrTj-CiOi--aci--o— '0'<fr^cc--<cc— i--.o<:7;fOc;(NOC;CiO>cocot; 



.^ c^j <— cr: (X c^ cr ci c^ »c oi t^ c^ X V - _ _. _ 

r ■*' -tt !:c^ oc c^' c^ -r ec ^^ c^f I -^ c^' x' o ic CO ^ .-^ 1-^ 






■<r--ooooococO'-*Tt«ioooc^-^coor^oo(Mioooooooc;»ot^oo— '0>»o 



cscscir-TfTrc^iCNCiccocs— -^ 



00CTir-!MI^|-^0rjOC:^Cit^--HO'^CC?)^^ 



■^cCOCCCS'^CCTfCi-^GC'^'-Ht— ii-Hi— iiccSC:-^OiOOCC»CI^Ol'^**CSi-H 



CO »C CO 01 CC C 



t-i--i:Tiicc;<— <iofoc^.-«f-i 



o -^ re c^ 1— " » 



Ci <N ^ 00 ' 



JCiC^iCQOiC.— ir-iTj*cCOTriCCSOS»-'«CCCl'^i 



; to »— t^i^ 



jo-^ot-^t-i^ioccioorcxc^.-i'' 



^^ -~ "" -~ C5 fC ^ •— ■ IX Oi C e~ -- — 



r-r^C — CMcococ^rot-c^JOCcc^c;* 



J'^'COC^C-l'— '.— i^^iCCC^H-—.— 



COCC-— 'Moor-r^o— 't-,— .c^r^oi'^cicc^-oc^x»c^-oec^Ho:ccc^o>r-x»o 



t--CS^-CCGif-HCSOIO»CCO-^CCC^t^'^CCXC5COlC"- 

"": Oi '^ ^ »c X »c 01 o o COG" " ■ ■■ " ' 



ico;coc^^-cc- 



j fc t- cc c^ r 



JX-^cocir-xxccxot^co^ccot 



■ ooxooxicccc. oocoTrccc4C^.-i^^^-*c^«^ 



t^ Ci O fC 01 ^ i-H 



C9 









3 n r 3 
c ocoooo 
— TT *o«or>-xo 



^ ^ r-l r-4 r-< .-I —I T-« r-« .-I T-l .-» C4 (M C4 CM W CS» W W OJ W CO CO CO 00 CO 



STATISTICS OF INCOME FOR 1945, PART 1 



161 



CO CO CC CO CC ■* "<** '^ ■* Tt' Tj< Tt" 'i* 'tf ^ 



O --I C^ CO Tf* uo CO 
iC u^ »C lO »0 >0 lO 



Ooo»— <cojiOi-«t:c;iocc-<^ 

COCS^CCNt^.-''— 'COCM--* 

CO 00 CO iM --H i-* --t 



CM i^f~^i-~^i~^ 



t-i-^CM ,-H 



,-H to 

CO ^ 

coc^'f 



tCt^cDiCKNr-C-^COCO 
"'J' I> CO >-ii-t 1-1 



CO »- O CO <N 



lO lO CM T-* f- ^-1 



•OiCcDCSCMt^COCMCOcC-^ 
rt*CMCR'rt40i^Cl'<J*CM^ 
CD Ol CO CM r-l rH ,-( 



CO O 1:0 CM 1-" CO 
CD Tf* O CO O CM 
^ 00 CM CD CO O 

10 -^T-HiO CO CD 



.00000 
.00000 



^ ,^0 



*5£Qoooos- 

•OOiOOOOiO* 

^CMCMco-^rot--^ ; 



d ^ 



c c c 

3 3 3 

00 o c: c: o — ; 

o "O o ■-': :5 = o ' 



I "He ="2 3 5 3 3 3 3 



3 31 



•3 ^■S.f'3'3 Jr'2 

c-i iS o 3 

o 



3 • P 

3 3 3 

Oi ? « 

c3 ':r' ^ 



»0 CD r^ CO OJ O --^ C^ CO Tfi »0 CO t^ 00 CS 
COCOCOCOCO"*'^'^-^-^-^-^-^''** -^ 



i 01 CO -^ ^ o 



162 



STATISTICS OF INCOME FOR 194 5, PART 1 






.s S 



b ^ o 






^ « L t- o 

Q « O © 






11 fc ej3 






" i2 ^ ,„ -^ »- o 






eocO'^o^»oocoic^cc'30«cct^ 



-ooci'-T'cc^-cJtC'^-^ooaKDr^^co 



oicooc^oc^cccr-cr. iccic. tcoi — ^^»c^^o-»"^^cr--c^r^tOQOO- 



.-H .-H -^f ^ OC rH CO CO 00 "■ 



.■^oicit^ciO'Oio^Tfr^r-O'^cio-' 



;c^cccoo'*oi-<*«^o-^wOiOit--t--ciocs';c!i^iooo-*r)0>'^aii^ooc 



■31 3S»0(MOt^CC'^^COC005000'^C^CCCOOt^OI--C^» "" 



r^ O c^ "O QO 



•-<CCW3^CCt^Or--CD»C"^^HUV"^^^t-^Ct'»CC'^COCOC^CCCOQO^"3eOC^i-i 



■'Oc:)ococio*ou:icon"r-»o0'f0ooc^-rcco>c*co^03'<j« 



»0 O O CSO : 



C^ C^ CJ CO <-" . 



^ CO CO O ^ CJ C- CO 'X 3 c 



:cor-.r^i— 'cocococi*^'— i'X'icc*c^-*rr>.OtcoO'' 



. Cr. CC C^l Oi CO c£ t^ C^ C: CM CS. c 



: r- r- c^ :3 CO ^c I 



. . _,■ C t-O -*■ CI -^ '-C -^ *o 



CJ .— I-. ^ ^ 



■^ o; c^ o *o 

■^ Tf CO tC 



cOTfcocc^^ — coocoor-ccct-cocooiic-^ 
ft^r-^oor^^oo^cc— 'ccd*cujc;cicio«Dco 



c) ^ 1— I » 



ic— MaiOcroioro-^t^GCco^cor-xcicootrococicocM'^Of^'-''-' 
CMOoccoccooO'n^cocrt^'^ccocMaC'CGCO — cccr. locco — cx<:'«9"i^c:oC'Tf 

COOCcCCCCC:(N<NTrC^O — r^CM— iiCQC'^O'^-'r^CCCO'— iCt-OCCMOJOiO 



^ CM ^ CM ^ „ ^ ^ ^ ^ ^ 



CO CM —•1-'^ 



COCMCOOiiOCMtX.iC^ClCT'— '':r^C;^:C»-H^CO^CMC:r^OOCMT^CM^OCS^CO 

CMCO^TfC:oo:couot--ccc^j':D».':i>oocMcoiccccMOC'^ccr^c:»CCi«Ccoco 

.-'r--SicDC:coai*cr^cCcoiO^»o^t--ocCM-^'<r — o-TCMj: — O"^ao^oo 

CM CO V^ CC CO ^rf r-T CC CO CC" CM CM CC »0 CC »0 »C *« TlJ" CO 



r-crooCi'-'tx^ccob-CMr-^or-coiocorfcoc^witi 

.— '■<r»-tC^c:ict->.L-:. oDOiOCMt^'-'Oi»-ocMGOcr. CMr-a 



r-(OccQOco»OTf« 

OCO — CCOC*'— 00 

TTCococO'-'r^coo 






T^ ,_CM ^^ j^CM 
.rZ t- w ^' C^ fc- O CM 



CM^CO 



"^CMeo'**oo»oo 



• o ^ ^^ — ^c 



I CM CO 



ss 



oo 

to t* 



l-tCt^X o>^ I 

— -2'r3s=~3S="3S''^5"'^'^'S'S = C = CCSCCCCCC 
^=u^Cu5-u:-=iO^'oS^5^CCSCCa3333S = 3333a 
_C'nt>.3(N«ot-.3c<_-oi-;3"53'033333^^j^„^^j-^^^^ 

X 






STATISTICS OF INCOME FOR 1945, PAET 1 



163 



3 W W CO CO CO CO CO '"t' Tt* "i* '<*' "^ -^ ■«»' Tf* Tj* •<-< 



O --HC^ CO-* »0 CO 



) lO lO *o »0 lO 



cqTt<ocot*-cco»-<cococciccco 

OCO'-iiOt-^'-tCO»OCDt-»C^^lM 



CO CS M lOC^J 1-H .-^ 



■^ »OCO O 1-HOC 
O CO Tf 05 C^ -^ 



cooo coco CO 



ot^cocococ^cDa>0--<oot^c^ 

Oi01t^Ot^cC'^0'<*<Ot--COt-^ 
CSHO to 00 Oi '^ CO 1-t ^ 1— I O CO 



C-l O -^ ^ CO (N 
OO to 00 <-H CO 00 

-^J" Tt< '<*' »0 t-^ ^ 



COO'-'COOt-HiOi-HCCOt^Oi^H 

OO'^OOO^'-'tOt^f^OC'^^O 



COQOI-^OCNt^(N(Ma)COOOO"5 
0i(MOr^C0<MtO'^00t--O»Q00 
CSiO-^CO'-t^'^COCCcOt^CO'^lM 



CO 00 CO Tt^ 05 ^ 
CS OS »0 C^ C^ CO 
OOOOOXNOO 



SC4C^COCO ^ 1-1 



c^ooTt<r-c^corHi-ii-< 



kOooiooii-Hc^coaic^oooiioco 

Q0CDCC»O»OTfCO(MiO-<^CN0CiiO 

C>»or^o:cotocococooocococo 
coc^crr-rco.-H i-T r^ 



CO r- c-i CO oo t'- 

■^f CT) CO CO OC. 1-^ 



CO O Oi -^ -^ to 



OiiOr^CMOOOiOCOC^lCMi-l 

■^co CSCO Ol 



ic c^i r^ CO r- 1 CO 
CO >— ' CO *o I-" r- 



i-l 00 CO iM .-H .-H 



0510.— il^-^*!.— tiOCOCOCNIi— ii-i 
CO -^ CO t>. C^ .-H 



CI CO t^ 00 03 ":> 

(MCO -^00 O iQ 
(N coo CO COCO 



ocoooo 



0*00^0000*^ 



ooooo 

—,00000 

o tooo c:i<^^ 
o o ^cSn-^iiS 



OOO'-HC^C^CO'^iOt 
ooos^ t. ,« V, t- t- I- 1 






'^ s 



o^ > 



: a c c 1 

3 3 3 D ; 

300000 



c fl ^ 

3 3o 



o oo c:>o 
ooooo 



ico»oooo»o^. t. 



■" <^ 1— ' O O "-• "-1 



^ ^ ;? 



5 S 2=^2 

-*^ C3 ^ ^ *-• 



O -2 


n 


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rT 






















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H 



NcOTt<tocct^ooosQ'-;c3co3jtocot^oo o 

CO CO CO CO CO CO CO CO ■^ -^ ■<*' -^ ■* "^ "^ '^ "H* TT' 



Oi-H cs co-^ »o 



164 



STATISTICS OF INCOME FOR 1945, PART 1 



V. 


e 


Ck 


00 










a 


v^ 






•« 


CO 


<3 


O 






^ ^ Co 

e g e 



e - 



S ? ■» 

• ^ <U O} 

•>< to 00 

e S « 

I <- e 

^ o « 

1-3 •« O* 

m 
H 



-1 

1 ^ 

■Ts !- :; 
c 2? c3 
° c +^ 

i» S Cl 'm 

^d6 I 

§.. I -§ 

•w eo !^ <« 

-^ g ? I 

<a y >~ 3 

«o ?s e o 

CO 05 ^j X 

- § g £ 

00 g ° B 

S !- g 2 

g o § « 

o 00 e I 

« s e £ 









sg? 



S o 



c « 
o ti 



M" w rt g 

^ g3 M "^ be 






CXt »0 ^ CO Oi »0 



05'^O0S»^OOCiCCC*:iC0OC^0l»OcD.-(OOt~*00CDOi-< 



Trool£>^oo^Ofcc^lOOc^coc^lo•^e<lcoococoooa 






(N O ■-« TT t- Ol Ot^ OO CC Oi »0 Ci »0 CC »0 OlfC Cl OC C* ■' "■ ^- 

t-^TTO^':^ CS~0 to '^(O oTiO 3i ic -^f x'-^r^CiO cTuj t.-* ^, i-- r^ ... i.-. _ -r « c 

»-i*-ic^ccc>QPOcococor^:o*OiOQot^»c^-^coeococ^Ci — XwOi'-io'" 






COWMCOfCM^ 



r-H"CS C*fcO "^CO Tf -^r U5 ^©©(^lOtOC^^OroC CO O O O'CC >d'OC0 t^»0 CO 



--^r^cNC^TPOC^cocsc^cococ^'Occc^t^tor^^coscoxo-^ou^t^co 

lOC^ XX<M'--'XO-^rCfO(MOt^O'^^rCCCOtOXiO»OC^ wCOQO 



t^-iO-— 'r^O-^OlCiOCOXX lOC^i— lOiXOOt-^CCX-^COC^t^COOOiOSOS 
.-<<MC^CCCCC0C0"^"«fXt^C0C0OX<Cc0»0-^Tj*c0C0C0C0a»t*»-«t^>0-^ 



cDC^^OstOXO»Oi— 'OXOrcOOXt-*tO--C^OCSrcO^'^C^l:--u^X»0 



c^TriOcDcDi^t^t^t^r-' 



tXt-OO'VCCCOCSCSi-t.-H^iOcC'-'C^rt 



^ i-i ^ c^ »c csi *^ 



•Sis 

caoo 



^HNco'^»oo»cdo'ooc) 



^r-Ji-t^c^cicsio)coco*<r"^»ocDt>-xo 



c^co-^»oo»ooooo 



a 



f-ic^cO'^o«Dr^xosOi-<c^co'^»o<oh-xcio^cscc'^iocor-xc»o.-i 

i-H»-Hi-H^i-tr-ii-H^H«i-HC^(>4C^C^C4C^CMC^CSC^C*3CO 



STATISTICS OF INCOME FOR 1945, PART 1 



165 



(NOOTt^iOCD^--GO^OrHC3CO^lOCD^«00 






(^ CO CO cc :o <N CO o c^ r-- ^ 

b- lO GO CO 00 -^ CO CO <N <M i-h 



.— i(N CD 00 CO 



1-H CO 

lO o 



t^-«j''<*400C^(Nr-cococo"*co'*cD»:HFH 
-03t--'^'X>l--0:OO'Tft^o:CiC0C^OC0 
COi-hCOC^OS'— icDcooocococ^cor-osio 

Od CO' OO' O Tf^" iO h'T lO o" 00' ■^*" CC t^ t-^ CO 1-H 
CO CO M 05 lO CO CS f 



3 COt-< ^ 



lo no lo iM osco 
00 OS t-- c^ t^ >— < 



O OS"* Tt^C^I CO 



-C0C0C^C0O»OC0O0500 



CD 03 ■^ t- vj '.-■ - - . 
OOMCOCO-<S'OOOOl-w- 

r-( r-H O Oi O 0> to ^ UO lO I-H 



CO ^CO 00.-I 



Di-H M ^ 



co.-H,-.r-'^c^cooOTj*ascD.— t^.— ( 

O CDOO r- CO(N O OS CO cooo o co 
OsOcDOsr-'-'COcDC^OSCOiO 



N(>» rt Tj*^ r-t l-H 



OS CO ^ OS OS I- 
CO C^ ■^ CO 00 ■* 



^(M t-^(N CO 



COCOiO.— I.— i.-.r-(OOOCDcD-*OOSi-HOO 
OSOO-^COOSCOOOOC-— tTfiOOOC^Tt<OM 

ooos-—",— icO';o»otooocoiocot--os^ 
o Ti^" 00 c<r lo to rC »o ^ 00"^ -ri-" CO (C tC CO •"-T 

■*C0C^03OC0(N00C0C0'— <i— I 



C^ O 00 CO CD 00 
CO CO CO !>• CO O 
CO 00 -^ CO O '^ 

c-f oT lo ■*" CO i^ 



^^ 



OTt*ior^,-H(MOOiOCSCOOt^'<tit^{MCO 

M-^-^OOCDCSOlCDiOiOTt^^' 
Of-HiC*.— "lOC^C^i-Hi— I 



55 ;2;' 



CO « wCO ^ 



OS CD OS CD OS CD 
r-t CS O GO <N t~- 
t^ tH (M O CO r-l 



1 C^ CD 00 CD 00 



o o o o o 
oo oo o 



-OOOOOOOi 
OioOiOOOOiO^ 



OOO'-HCSfNCOTf 



'S 






'2'2'H c c c c 

S S S 3 D d 3 



o) Of 0; a> o 



CCC d -3 



3 3 
)o ooo oo 

, O C' o o o o 



t^00O5»-H^HC^C<lrC"^>Ot^^-» 



c^cO'»i*»ocDt^aoo50r 



■o 


QJ 1 






rA 


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"cn *^ 




OJ 


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t: 


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O -— ' C^ CO •* lO CO 
iC "^ lO *0 lO iC lO 



166 



STATISTICS OF INCORIE FOR 194 5, PART 1 






of e 



I ^ 

§^ a 

oj ^ !^ 

"^ S e 



'I I 






Cft 



2 S 



♦» ■« -~ 

^ '»5 fc 

-< f« o 

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<a 00 

60 oo 

w C3 

S 2- 



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^c^co-^»oot^ooa>o--ic^cc'^»0':oh-«)aftC<-'2^M'r»o'^h- 



V — 



?3??J 



i c»c5Seoeo 



293 






|3 






CO *0 "^ CO CTi »0 



-^COO^OO^OCCC^-^OMCOC^CC 






cs 00 CD o CO eo -^ 



COC^OcO'^COOi'— I.— lOiC 



iC^(NCSC0OCi"<t«^Ot^Or^40'*'^iCd»CC0'H 

■ iOOSiOCOiOO>CO<^OOOu^C^OSt^OC»b-^COO 



«^cscococccococor-o»o»ooot-*C't<-^cocococ^6jo-^cii-i 



^ CS^^C<^I^t^C0Ot0'O-*t<C00)C00lC»CD',C-^C0— «CO<-"«DCOCS^H 



r-T of i-T 



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— — - c4 --:2 oc X o 



c^ to Oi ^^ c^ -rr •• 






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c^ o o ex? lo to" cs — OS oo" ad o :s tc "' r^ CO CO »M 



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:t~-onc!rococ^'^co40i--;occccGcr-c^— .coOico-s'r^-^caiO'*occ»o 

SXC^OtMOOXC^rHaOw-^COCCC^Ot^OrJ-tCCOCOOiCC^Or-^-^^iOCO 

- uo -Hr^co-^'oTct'o coocQC »ocT^ci"od o'>c r-^cox'-^'co CO ic cor^cc"cocf 
^<MC^pococccO'^'»j*oot--oi:coxcOf:o»0'^'^oocoeoc^iOWi-t 



r^c^oih-c^i^.-Hr^oocDcofSi-HcoOeooic^t— t^-^oo;Ncor~-oi»cooo 



oc^c^O(Ncocoo<Neooi<co>'^"r^t^cocow:; 



ID ClTC0C«0^«O 



coc^ioOJioooOic^-i^Z'Xocooooor^io^cScc^cocS-^-^OQO-^ecco 

"cd"i-h cToo ^'irTcood lo ^x'co c^'c^'»c orx*c^cc'c^so':c ^"-"s-CN ^co I-*" 
i^to:ocDt^t^h-.t^t~-.Tj«.— <oot^O:0'^eococ^c^.-..-H— ■^.— t 



* .o irt I I ■ ' ■ 1-1 CsJ CO "^' tC O *C O O O O O 






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S — ' O — ■ ^" ^* ^* C^ CN C^' C^' CO CO' -'f •^' U7 "^ t^ 00 O! -— .— 



^o.«^>o«t^oca>c--2«;a;2^'^«2g5;S?5SSSSSSgS 



STATISTICS OF INCOME FOR 194 5, PART 1 



167 



M CO Tt« lO CO t^ 00 C> Q '-' <M CO 1*^ »0 CD r^ 00 S O "-I 
CO CO CO CC CO CC CO CO ^ -* -'J' ^ "* -* ^ "^ "^ rf lO lO 



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Oi-^-^OlOOfNC^CO^^HW 
OICSCJOOCOUD r-*CO 



00"^00f-'t^»OC0O-' 



O »OCO ^CD "3 



cooc-ocor^os-^-^c^c^c^ 



-ooooooo 

0*00*0000^0 
■OOO^tMCNCOTTiCt^ 



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gtCO^O^OO ui 

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c* o a; o ' 



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r-coor-ii-ic^{Nco-^--- 



^o^ b 

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CO CO CO CO CO CO CO CO ^ 






168 



STATISTICS OF INCOME FOR 1945, PART 1 



-« S 



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ti :;r tr c^ t^ .ti 

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C0'*00«O»OTfCOP0C^0G*OC0CMCCCCCO^ 



^ocoocccl — och-'^f-fOoCTrcccoc^ics 



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— o -^ <:_ _ - _ 

iccoi^-n'C'ic^iCfCt 

tC CD 'rj^ »0 CO CO cs* iV'^i f. 



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^ !Li c-» »c CO CO 

iCO 00 ^ 



"ooo*-tTfcococsX'^cocsrococo^ 



-*< CO r-' *o CD o 



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oioco t--.r-<ioa>oco»cooc^t-occoooao 
o:coccc^JCC':DO"*ao*ccit-*ocDiO^Oico 



CD'^ClCDCnCOOuOOl^-O'^cCOCXOO^O 
Ol '^ C4 O ^ CC "^ 00 iM O C-l (M l^ t^ — IM TT lO 
.— tJ'OOf-iQOi^i^'^C^OO:C(NOCO^OCcD 



Ol 31 t^ 00 '^ CO Csl t _ . 

C^h-OOOCOI-GOCO-;:;" 



;o-^'*co'^ — s^co 
-- CO — cs cc <~ 



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OkOOOOCOOO©— •C^C^SO'^*"^'^ 

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»oo»oocoooooo*^O^S$Qy5 



icov»ccDr*aooa'-'«-'C^c^co' 



rtNC0'^»OC0t^00a6Oi-lC«C0M»iQCDt^000i 



STATISTICS OF INCOME FOR 194 5, PART 1 



169 



CJ Qi OJ O 0^ ^ 

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P 3 S 3 3 c5 
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865193—51- 



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170 



STATISTICS OF INCOME FOR 194 5, PART 1 



-«ro^«cot-coo>o--c_,«2::22i:22§?;S?5SSgSSSSS????S^?ss 






SB 



^-t CS CO — C» (T: I - CO 



Oir>-'^r-»oocooreo 

-r cr t- c r- cr 'J cc ^ 

r/f ^* ;f ^* ^" cT c^" ^" C" C^ C* C^ C" C" C* 



»c r- I - '^ (M ^ , 



^ ec <:£■ 1— 1 1^ c- c (N C3 



(C cc »o iO ^ »-« , 



C-lrfiCOb-CCCCCOOO 



Ot^ — O^Dt— 'rJ^CO — ^ f~^f-^ 



O t-- CS ^ w. 



lO— 'incitofooo c^ 
lo cc cTo -^' tC <N c^' iT^ ^ f 



O CC t - *0 O "^ Ci ■^ 

CV4 C: CTi I-- iC C] »c — * 



cot^-^r^r^cDco-— 'N— •-fc^cooi'— '■^■^■^osi^^c^ic 



*oO'^^>C'*'-^or^ccxcoo 



c^iocoocroc;co<X/ccoooocnr^cccC'— '■^c;Tr»ooo-Trcvi5:0'^coc^Ciior--fOh-i---ccco 



^ So 
3 tH 



Ci 1--" V ^-^ c<r '^^ r-^ cc f^' t^ --r --^ -^t^" c5 o t^ t^ ^ rC CD ic cT ^^ 



t- '<*' c cc c^ cc c 



I Ol O '^ -^ O — C 



i-HC^CO-«*'»C*OiOu^»OTroO:C'tt"C^CC>— t»-t 



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ssg 



■COC^Tj'OS^--^^9«COCOt— 



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c •c o to 

»-"C^co'^»ooicoooooooc«e^c^ 

o^-^ — — ^c<c*JcofW5cot^Q':os^ ^_ ^^ ^^ 

^^^•■'t-U.Ut-U-UU-L-UU-U.t-UUt-CC'O 



cad 



t-^. t-^ fc-^ t-^ u.*^'^'9*'^ 



o<~ii-i<-<i~C4C^C4C^ie 



:cDt^^os<-'«^^^^NC^cc'" 



- OO C. " - 



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.-«CSC0'^iCtDt^000aO^Cac0'^*O^t^X>OO^C^ieC'^»O«0r»00CiO— "WCO-^^OcDt^ 
^,_,T-,^rH^r-i^H«r-C<CSC«CMWCS|C^MC4?JCOCOCOCOCOCOCOCO 



STATISTICS OF INCOME FOR 1945, PART 1 



171 



OOOiO.-HMCCTH*OCDt^OO 



O f-H W CO Tji lO ?D 



00 lO 

irf CD*" 



o; o lo 

»0 lO Oi 



00 r ~ CO (N 

O CO Oi CO 
Tf O CO'* 



cc 00 w o: 00 

CO Ol CS C^ CO 

.-H »o c cooo 
CO cSr^tc <m' 

»0 -^ 1-- (N CO 



c^ c<i to Tt* OO "^ 

03 CO .-H t-- t--. to 
l^ i-H iO 00 c^ ^ 



O CO Ol O CO CO <-< 



(N 00 --H C^ rf CO 
Ol Ci CI Oi Tf en 
I-- C^ lO T-t tC' !iO 

•— " ro --h' ^' tC c^' 
QO -,:: ^ .— < CO oi 



; cioo o o 



CO rj« lO t^ T 



C 0/ O" 

ice 
3 p :3 

oooc 

lOOOC 
CSCO TJ" t 



a- ib OJ Oi ° 

o o '^ t; '^ 'O 'd 'O 

r^r- rt P C C C P 

p:pSP3d3o3 
3 :3oooooo 
^, — ooooc 



or. OiO— •C^CO'^iQCOr^OO Oi 
COCO'^'^-^Tf'^-rt^'rJi'-^TTi Tt< 






5 

C r- CM CO'^ to 

ic to tc to -o to 



3 "o 

i a 

P o 

s .1 



C3 £h 03 



Cl CD "t; a- 
ca t. C >- 



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i.^ P X > 
C8 C3 c3 O 

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172 



STATISTICS OF IXCOME FOR 194 5, PART 1 






oscsQ0500»or-M 



■^ cc r- cc o lo -^ '-0 






o t- c^ t^ ^ ; 



I^Or- iT-HOCSCsOCOiCi 
Oi C*3 ?0 GC — ■ r- »C' O 'X) CD 



00C0G0»O.-<00aCC^ 



O-^ 00"^ 00 r 



aO t^ (N -<*• CD N "^ o 

»o»ooj'^ooTt« -<j< a> 

CO 00 -^J^ lO .-I CO --< ^ 



c*^ cc lo r^ Oi h- >o o 

oor>-o«CiOO'— 'CO OS 
CO t^ 00 CO -^ CO t-* «j 



cot^Oi"<*'Cic^r-.r~ t;E;£;' 



cocococnosioco-^ 

OCDO'^OICCOCO 
COCl'^CS.— lOS.-t'^ 



00500COOS'^'-<i-lr 



cs CD c^ ■'f 1-H eo r* 

M CO CD "^ — ' Oi O 
Ol C5 t-- 00 O iC C^l 

CD irf '^' lO' O" O C^ C^ C^ 
C^ -H (M 00 -^i 1-" ^ WW 






50C 



I lo »c ' ' ; I ' I 1 I i" I I i I i I i ; 1 i t o < 

.■■■■tr'. 0»?5QiC 

. 1— ^c^co■^»cQ":>oooooooo«c^c^■ 
?»oi- Sc^jicr- debitor-, D*o Du^_ 3 3 3 3 ^o — cico-^uoQ.oOOOOOOOoSS 
50 0'-H.--'^.-Hc^csc^'c^co^O'^^iocDr^oooi.-*--*i--^-'--»'-'^c^^-^*C'xr--oco;--.-'^ 



-c^«^««5r~»o=o_c;j«^2S::22S?3a55Sc5§E5SSg?3S???S5^5§!^ 



STATISTICS OF INCOME FOR 194 5, PART 1 



173 



30 0so»-«c^coTt<iO!r)t--QO a> 



G ^^C^C^-^ la CD t--. QO 



■3 ^. 



ooo 
o o o 



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CJ Q^ O Q ^ 



a e i 
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5-5 e e 

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c c c a 

3 3 3 03 
o o o o 



O O O O to ^ * 



00 Ol O .-H (M CO ^ to O t^OO C5 



'1-^ 3 =J c S 

3 •-'J-3 3^ Co 
3 o 3 ior~ 3<N 
i Z k3 o o rt ,-; 



O WC^ CO '9" »0 CO 
to lO *o to to »o to 



—- "^ 



174 



STATISTICS OF INCOME FOR 194 5, PART 1 









-oeoicc ccN 



a-' '-c Ci ci '^ cc CO 
»c CO r- on t^ r-« 



^ C CI c^ c 

cT) o C: C C 
CO CI lO oc c 

■^ r-^ i-C -^s"' 5 



O C C CO o to C^ t - o 
ccc^c:; co c — i 



»o o oc c^ c» ; 



o*::!— < 



<Nccr-cr:^"^c^»o- 

^ *o t^ X -^ c- « 

h^ ■^" CS CJ '-T ** 



c»'g2 



00 o c; (M — o c^ 00 c^ t-- 

0CcroO(MQC(MC3i(N 

'^OOrj* — ^T-CD^ 

00 c5 c' C0 1-^ S ** 






c: cr — C CO c^ 
'^ -^ o r- c: r- 

OO'^C^CO'-'-^COCO 

ocr'o) co*.-h'S 



oi^i'-co^«—c;»coi"^-H 



CI ^ F-« ^ Ca »-H 'i 

_ _ _ CO ^ •— c; »c oi ■ 

CO OCO CO"? 



COCMCiOlh-^ — (N CI 
lO »0 -rf OC 00 1— C CI '**' 

CJlOCiUDOTrCIr-* ,-H 



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„ „^ _ -^ — •^■a c C C O a 

r-,,-HrH.--«C^C^C^COCC'^"<r*OtO|-*OCOf--«^«--ii-H.-H.-HC»C*CO'««"*C:OI^»»<-ti-*CSC»CQ 



»-tC^eO'«r»OCOr-OC050«— MCQ'^wacD^-ODOC'-Clcp 



-oco50^c4c0'**ocot*oooa 



C1C1CJCJC4C4CIC^CJC4COCOCQCOCOCOCOCOCOC3 



STATISTICS OF INCOME FOR 1945, PART 1 



175 



> r-^ (N M ^ lO CD t^OO ^ 



O ^ (M CO -"i^ O «0 ,, 



'OOOOO 

J o o o o o 



P o 
3 3 
oo 



JO rt (Nm- 

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G^ a- o 1 

■a c a c 

g 3 3 3 
3o oo 
_ o oo 



■> fci 



§ B 



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cap 

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o o o o o o 



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O--iC^C0tP»0 CD t^ 00 0» 
lO lO »0 *0 lO iO lO iO U3 lO 



176 



STATISTICS OF INCOME FOR 194 5, PART 1 






tO 



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i-HC^M-<«'iOOI^00050^CSCO-*»OCDt^OCOlO^(N(rOTt'»OCCI:^orOlO'-»C^CC'<J<iOCCr*OOas 



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r r- p oj iC r- S »o 3 ic 3 

■^ '— ' W C^" C^' (M* CO CO Tj* -^jJ 



5 5 



"^ "^ "^O— *<NCO'^iCCtOOC:OCOC:00»00»CO 



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.-i^i-ii-ii-ii-.^^*— I— <C^<NC^(N!N(NC^O^C^C^COCOCOCOCOCOCOeOCOCO 



STATISTICS OF INCOME FOR 1945, PART 1 



177 



o -— t c^i CO -^ lO CD r* 00 OS 



O --H CN CO "* »0 CO t^ QO Oi 
iCiO"^"titOiO WD lO lO lO 





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1 CO 












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500 

750 

1.000 

cr 1,500 ---- 

er 2,000-.- -- 

er 3,000 

er 4,000 

er 5,000 , 

over -- 


a 

3 

"3 

3 

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■3 
a 

ca 

M 
03 


tc "* 1 1 ' 1 1 

fl O 1 I I 1 I 

si i : i i i 
£.s i : i i i 

3« i ' i i i 

= T3 ; t-: J ,,^ » 


3 

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ca 

a 
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o -o 
o C 
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8 8 

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03 S 03 

sis 



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3 3 3 3' 

3 ooo ooo 

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o o iO^O o_o o 

t^ ^^ ^c^co'"^"^ 



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Oi-iC-1CO"*^ CO t^ 00 o 
lO^OiCirjiCiO »0 »0 ^O lO 



178 



STATISTICS OF INCOME FOR 1945, PART 1 



O S~ £ 



!., « 





«(Nco-*'«mr-ooc»c-N«;*u,gi2C02gfjS??S;Sgc5?3S««mS??«^«?o 






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1 i ! 1 ! ! ! i 1 ! 1 i 1 ! ! i 1 1 1 i I 1 1 1 1 ! 1 1 1 ! ! I ! ! 1 1 lo 
I i . 1 1 > i i 1 i 1 . i-<i< 


li 

o 


! ! 1 1 1 ! ! ! ! 1 i i 1 1 i ! ! 1 1 1 r I ! ! 1 ! 1 1 : ! 1 ! ! ! 1 ! M lo 
! 1 1 1 1 ! 1 ! 1 ! 1 ! I 1 1 ! ! 1 ! '. ! 1 1 ! ! 1 ! 1 1 ! 1 1 t 1 1 I n c4 


|s 

O 


! 1 ! 1 1 ! 1 i 'i i i 1 ! 1 ! 1 1 I ! ! 1 ! 1 ! ! ! I ! i 1 1 1 ! ! 1 cc c CO 
' ,,,,,,..., sz:" 

1 ' t • 1 1 • 'OC CO 


go 

1" 


! i 1 ! 1 1 ! 1 I 1 i ! i ! ! 1 ! 1 1 ! ! ! 1 1 ! 1 1 ! 1 ! 1 ! ! ! oc <M o o 

1 1 i 1 1 1 r 1 i 1 i 1 cc cr c^ n 

1 • 1 1 ■ . . CCI^ 

1 1 ! 1 1 1 1 i 1 1 ! 1 1 1 ! 1 ! ! 1 ! ! 'i 1 1 ! 1 t i i ! i . 1 i n 


1-= 

go 
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1 1 ! t 1 ! ! ! 1 1 c ! i 1 ! ! ! ! ! 1 1 ! 1 ! 1 I 1 i 1 ! ! 1 it^cr>.-Hio ! 

I I 1 ; I ; 1 1 : : I ; ; 1 I 1 : : : : ; 1 1 ; ; ; ; 1 ; I I ; is??-^ : 


o 

1 
8 

c 

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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 uncier 2.75.. 

2.75 under 3 

3 under 3.5.. 

4 under 4.5 

4.5 under 5 

5 under 0... 

6 under 7 

7 under 8 

8 under 9 

9 under 10 

10 under 11. 

11 under 12. 

12 under 13 

13 under 14 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

SO under 90 

90 under 100 

lOOuniler 150. -i 

I.'IO under 200 

200 under 250 

250 under 300 






^c.cc^«<ct^ooo= = ;.c^«;2;20f;OCgOjHC5«^«oj5 00g = j-cscog««r-« 



STATISTICS OF INCOME FOR 1945, PART 1 



179 



■c:Oi—c^ico'^»ocrt^oo 


05 


O »-• (N CO rp >0 

low lOin <«« 


to 


fe 


00 Ctt 


1 1 1 \ c<> Oi t~ ct n 1-1 

1 1 1 .(N r-l 


s 




1 


Tf 


1 Tf| 


1 1 . IN ,-1 1 1 . 1 . 


Tf 








• 'i' 


1 loo tOt-H 1 1 1 1 1 
■ lOeO r ■ 1 1 i 








■o 


1 -i< 


locoi-1 1 

lOO t^ 1 1 1 1 I • 


5 






■^ 


1 ^ 


SS°' ; M i i 


i 






CO 


1 as 


o >o .-( 1 1 1 1 1 1 1 






1 


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1 00 
1 IN 


jHCO-l 1111111 


(N 








1 IN 

1 "O 


•« IN 1 1 1 1 1 1 1 1 


85 


i i i i i i 


; 


en. 


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Nrt ; 1 ' i 1 ; ; i 




i i i 1 1 1 






1 o 
1 rf 




IN 






(N 


1 IN 

1 s 


300 under 400 

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 5,00(T. 

5,000 and over 1 

Total, taxable individual returns 

Nontaxable individual returns: ^a 

No adjusted gross income » 

Under 0.5 

0.5 under 0.75 

0.75 under 1 _. ___ •. 

1 under 1.25... 

1.25 and over 

Total, nonta.xable individual returns.. . 

Grand total-. 

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

Taxable returns vi^ith adjusted gross income 
of $5,00(1 and over. 


CnOrHlMCOM-lOCOt^OO 


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180 



STATISTICS OF INCOIVTE FOR 194 5, PART 1 



Tat.^e 13. — Individual returns irilh ad justed gross income for 19'f5, hy States and 
Territories: Number of returns, salaries and ivages, dividends and interest, 
adjusted gross income, and tax liahihly 

[Money figures in thousands or dollars] 



States and Territories 



Number of 

returns 
(Taxableand 
nontaxable) 



Salaries 

and 
wages "> 



Dividends 
and inter- 
est » 



Adjusted 
pross in- 
come ' 



Tax lia- 
bility » 



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 

Pennsyl vania 

Rhode Island 

South Carolina..^... 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington *' 

West Virginia. 

Wisconsin 

Wyoming... 

Total 



605, 871 

184, 246 
310,517 

4, 083, 251 

403, 785 

837, 399 

107, 709 

386,412 

690, 505 

751,585 

190, 431 

180, 678 

3,471,774 

1, 338. 572 

837, 040 

638, 076 

636, 487 

635, 463 

311,807 

873, 857 

1, 858, 647 

2, 273, 787 

992, 060 

298, 510 

1, .308, 035 

185, 907 
460, 076 

65, 174 
194,999 

1,981,047 
140, 033 

6, 0&3, 750 
842, 833 
175,955 

2, 953, 543 
571,796 
518. 109 

3, 872, 854 
315, 963 
400, 838 
192, 316 
695, 825 

1, 988, 628 
214, 841 
113,448 
817, 140 
959, 667 
545, 803 

1, 209, 941 
82, 206 



1,020,172 

306, 597 

4,50, 727 

7, 627, 973 

648,317 

1, 772, 426 

213, 520 

798, 563 

1,130,429 

1,219,880 

391,715 

242, 236 

6, 871, 964 

2, 422, 705 

959, 856 

850, 988 

1,031,595 

1, 013, 947 

480, 335 

1,729,895 

3, 793, 012 

4, 652, 483 

1, 496, 765 

430, 145 

2, 138, 336 

269, 575 

568,442 

124, 201 

312,929 

4,-300,718 

196, 942 

12, 864, 324 

1,237,817 

160, 255 

5, 929, 656 

879, 812 

956, 926 

7, 484, 445 

595, 291 

619,616 

176, 872 

1,150,9.57 

3, 207, 261 

387, 454 

159,098 

1, 374, 006 

1,827.428 

1, 028, 532 

2, 057, 926 

143, 777 



18, 216 

10, 698 
10, 670 

379, 199 
.34,615 

113,628 
.30, 519 
37, 053 
72, 405 
41,200 
12, 670 
6,019 

261, 182 
65,464 
44, 513 
22,570 
27,687 
34, 759 
28,445 
77, 996 

205, 437 

142, 349 
.59, 928 
11,261 
99, 752 
7,960 
19,259 
7,915 
20,400 

171,419 
5, 734 

779, 349 

46, 813 

5,061 

208, 827 
22, 055 
22,817 

324, 297 
35, 027 
13,238 
5,6.34 
29,713 
97, 171 
7, .51 5 
11,072 
51,. 321 
42. .545 
19,204 
73, .546 
4,489 



1,210,859 

426, 052 

592, 339 

10, 989, 863 

949, 265 

2,178,897 

299,012 

993, 047 

1,669, .373 

1, 546, 107 

522, 070 

376, 5.59 

9, 026, 694 

3, 160, 005 

1, 775, 146 

1,. 348, 4.36 

1,294,558 

1, 360, 598 

618, 2,53 

2,148,457 

4, ,594, 761 

5, 748, 698 
2, 146, 778 

570, 868 

2, 820, 759 

409,214 

980, 087 

177,485 

392, 882 

5, 225. 042 

294,776 

16, 816, 795 

1, 62.3, &37 

350, ,589 

7, 287, 283 

1,211,284 

1,314,582 

9, 187, 829 

742, 636 

765, 464 

347, 498 

1, 413, 075 

4,492,619 

474, 067 

214, 858 

1, 709, 765 
2, 329, 276 
1,14.3, .302 

2, 713. 484 
198, 750 



134, 976 

5.5,000 

68, 215 

1, 764, 266 

131,725 

341,245 

62, 637 

158,284 

2.56. 002 

186,806 

84, 330 

41,488 

1,. 359, 845 

404, 739 

209,777 

165, 6-36 

14.5, 151 

171,090 

72, 621 

301,693 

665, 426 

804,959 

273, 6-39 

63, 495 

378, 768 

48, .520 

12.3, 919 

30, .566 

47,393 

737, 972 

34,844 

2, 743, 072 

181, 173 

36, 705 

1,01.5,220 

137, 486 

193, 654 

1, 275, 957 

108,643 

78, 998 

34. 801 

173,584 

609, 637 

51,680 

24,229 

210,710 

328, 913 

113,312 

337. 027 

25,603 



49, 769, 196 



91, 708, 821 



3,880,616 120,183,7.33 



17, 005, 431 



For footnotes, see pp. 213-215; for extent to which data are estimated, see pp. 47-55. 



STATISTICS OF INCOME FOR 1945, PART 1 



181 



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STATISTICS OF INCOME FOR 194 5, PART 1 



183 



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184 



STATISTICS OF INCOME FOR 194 5, PART 1 









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— — — — — — — — — — C^CMCMCiCMCMCMCMCMCMCOCQ 



STATISTICS OF INCOME FOR 194 5, PART 1 



185 



»-iNccTi<kocot^oo050i-t(Mco-<**w:)cor^ooc50^c 



l?3Si 



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865193—51- 



186 



STATISTICS OF INCOME FOR 194 5, PART 1 



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CO '<*' -^ Cl CO ^ «-< »-t 



111 

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STATISTICS OF INCOME FOR 1945, PART 1 



187 






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188 



STATISTICS OF INCOME FOR 194 5, PART 1 



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206 



STATISTICS OF INCOME FOR 1945, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



207 



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208 



STATISTICS OF INCOME FOR 194 5, PART 1 



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STATISTICS OF INCOME FOR 194 5, PART 1 



209 



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STATISTICS OF INCOME FOR 1945, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



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STATISTICS OF INCOME FOR 194 5, PART 1 



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STATISTICS OF INCOME FOR 194 5, PART 1 



213 



Footnotes Jot tables 1-18, pages 69-212 
(Facsimiles of return forms, to which references are made, appear on pp. 377-387.) 



' Adjusted gross income classes are based on the 
amount of adjusted 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 employ- 
ment, deductions attributable to rents and royalties, 
certain deductions of life tenants and income bene- 
ficiaries of property held in trust, and allowable 
losses from sales or exchanges of property. Should 
these allowable deductions exceed the gross income, 
there is an adjusted gross deficit. 

3 Tax liability after deducting 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. Such credits are 
allowed only on returns with itemized deductions. 

* This class includes the nontaxable returns with 
adjusted gross income exceeding the class limit. 

' Returns with no adjusted gross income are re- 
turns showing adjusted gross deficit (see note 2); 
that is, returns on which the deductions allowable for 
the computation of adjusted gross income equal or 
exceed the gross meome. 

• 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 not exceed- 
ing $100 per return from which no tax was withheld, 
reported as other income on Form W-2. (See note 
19.) 

'1 Dividends, domestic and foreign; interest on 
notes, bank deposits, mortgages; interest on corpora- 
tion bonds and taxable and partially tax-exempt 
Government obligations before amortization of bond 
premium; and dividends on share accounts in Fed- 
eral savings and loan associations. Also includes the 
partially tax-exempt interest on Government obliga- 
tions after amortization and partially ta.x-exempt 
dividends on share accounts received through 
partnerships and fiduciaries. Excluded from this 
item are the dividends and interest not exceeding in 
total $100 per return, reported as other income on 
Form W-2. (See note 19.) 

12 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 income for 
each taxable year, until the aggregate of amounts 
received and excluded from gross income in this and 
prior years equals the total cost. Thereafter, entire 
amounts received are taxable and must be included 
in adjusted gross income. Annuities, pensions, and 
retirement pay upon which tax is withheld may be 
reported in salaries and wages. 

13 Net profit from rents and royalties is the excess 
of gross rents received over deductions for deprecia- 
tion, 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 resoective expenses over the gross income 
received. 



1* Net profit from business or profession is the 
excess of gross receipts therefrom over deductions 
for business expenses and the net operating loss 
deduction due to the unabsorbed net operating loss 
from business, partnership, and common trust 
funds for the two preceding years. Conversely, net 
loss from business is the excess of business expenses 
and net operating loss deduction over total receipts 
from business. 

'5 Partnership net profit or loss excludes partially 
tax-exempt interest on Government obligations, 
partially tax-exempt dividends on share accounts in 
Federal savings and loan associations, and net gain 
or loss from sales of capital assets. 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 computing 
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 combining net short- 
and long-term capital gain and loss and'the capital 
loss carry-over from 1942, 1943, and 1944. Deduction 
for the loss, however, is limited to the amount of 
such loss, or to the net income (adjusted gross income 
if taxed under Supplement T) computed without 
regard to gains and losses from sales of capital assets, 
or to $1,000, whichever is smallest. Sales of capital 
assets include worthless stock, worthless bonds if 
they are capital assets, nonbusiness bad debts, 
certain distributions from employees' trust plans, 
and each participant's share of net short- and long- 
term capital gain and loss to be taken into account 
from partnerships and common trust funds. 

'^ Net gain or loss from sales or exchanges of prop- 
erty 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 
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. 

I' Income from estates and trusts excludes partially 
tax-exempt interest on Government obligations and 
dividends on share accounts in Federal savings and 
loan associations; such income is reported in interest 
and dividends. The net operating loss deduction is 
allowed to estates and trusts and is deducted in 
computing distributable income. 

" Miscellaneous income includes alimony received, 
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 miscellaneous income is 
$51,194,155 of wages not subject to withholding, 
dividends, and interest, not exceeding in total $100 
per return, reported as other income on 969,832 
returns. Form W-2. 

20 Surtax exemption is $500 for the taxpayer, $500 
for the taxpayer's spouse if not dependent upon 
another person, and $500 for each dependent with 
respect to whom the surtax exemption may be 
claimed. Such dependents must have 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. 214) 



214 



STATISTICS OF INCOME FOR 194 5, PART 1 



Footnotes for tables 1-18, -pages 69-212 —Cowimvied 
(Facsimiles of return forms, to which references are made, appear on pp. 377-387) 



'1 Payments on 1945 declaration of estimated tax, 
In tables 2 and 5, include the credit for overpayment 
of prior year tax as well as the agKregate nayments 
made on the declaration, Form 1040-ES. The 
frequency of returns, in tables 3 and 5, includes 
returns showing credit only, cash payments only, 
and returns showing both. 

" Returns with standard deduction are optiona' 
returns, P'orm 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. 

M Returns with itemized deductions are long-form 
returns, Form 1040, on which deiuctions are item- 
ized; long-form returns. Form 1040, with no deduc- 
tions filed by spouses of taxpavers who itemized 
deductions; and returns, Form 1040. with no adjusted 
gross income whether or not deductions are itemized. 

2* Contributions, reported on returns with item- 
ized deluctions, incluie the taxpayer's share of 
charitable cintributions of partnerships, but cannot 
exceed 15 percent of the adjusted gross income. 

" Interest, reported on returns with itemized de- 
ductions, is that paid on personal debts, bank loans, 
or home mortgages, but eidudes 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 con- 
tracts. 

"Taxes paid, reported on returns with itemized 
deductions, include personal property taxes. State 
income taxes, real estate taxes except those levied for 
improvements which tend to increase the value of 
property, and certain retail sales taxes. This deiuc- 
tion does not include Federal income taxes; estate, 
inheritance, legacy, succession, or gift taxes; taxes on 
shares in a corporation which are paid, by the corpo- 
ration without reimbursement from the taxpayer; 
taxes deducted in the schedules for rents and busi- 
ness; income taxes paid to a foreign country or posses- 
sion 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. 

2' Loss resulting from fire, storm, shipwreck, or 
other casualty, or from theft, reported on returns 
with itemized deductions, is the actual nonbusiness 
net loss sustained, that is, the value of such property 
less salvage value and insurance or other reimburse- 
ment received. 

25 Medical and dental expenses, reported on returns 
with itemized deductions, paid for the care of the 
taxpaver, his spouse, or dependents, not compen- 
sated by insurance or otherwise, which exceed 5 per- 
cent of the adjusted gross income. This deduction 
is limited to $1,250 if one exemption is claimed, or to 
$2,500 if two or more exemptions are claimed. 

28 Miscellaneous deductions, reported on returns 
with itemized deductions, include alimony pay- 
ments, expenses incurred in the production or cdllec- 
tion of taxable income or in the management of 
property held for I he i)roduction 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 corpo- 
ration, and gambling losses not exceeding gambling 
gains reported in income. 

30 Net income, reported on returns with itemized 
deductions, is the excess of adjusted gross income 
over itemized deductions. 

51 Net deficit consists of adjusted gross deficit on 
short-form returns and net deficit on long-form re- 
turns resulting from the combination of adjusted 
gross deficit and itemized deductions or from the 
excess of itemized deductions over the adjusted gross 
Income. There is a net deficit on 216,745 returns of 
which 181,792 show adjusted gross deficit and 34.953 



show adjusted gross income of various amounts and 
itemized deductions of larger amounts. 

32 Nontaxable returns are those with no adjusted 
gro.ss income and returns with adjusted gross income 
which when reduced by deductions, standard or 
itemized, and exemptions results in no tax liability. 
The 490,248 nontaxable returns with adjusted gross 
income and with itemized deductions include 34,953 
returns with net deficit. 

23 Number of returns associated with this item is 
subject to sampling variation of more than 100 per- 
cent. Such items are not shown separately since 
they are considered too unreliable for general use; 
however, they are included in totals. For descrip- 
tion of sample, see pp. 47-55. 

" Less than $500. 

2s Includes 969.832 returns. Form W-2, showing 
other income consisting of wages not subject to with- 
holding, dividends, and interest not exceeding in 
total $100 per return. 

31 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. 47-55. 

3' Number of returns is subject to sampling varia- 
tion of more than 100 percent and is considered too 
unreliable for general use; therefore, the number is 
not shown senaratelv, but is included in totals. For 
description of sample, see pages 47-55. 

38 Returns with normal tax and surtax consist of 
d) returns, Form W-2, and short-form returns. 
Form 1040, wherein optional tax is paid in lieu of 
normal tax and surtax, and (2) long-form 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 39.) 

39 Returns with alternative tax are long-form 
returns. Form 1040, wherein (1) the net income 
includes a net long-term capital gain or an excess of 
net long-term capital gain over net short-term capital 
loss, and (2) the alternative tax is less than the regular 
normal tax and surtax computed on net income 
which includes net gain from sales of capital ;\ssets. 
.Alternative tax (not effective on returns with surt,ax 
net income under $16,000) is the sum of (1) a partial 
tax computed at regular normal tax and surtax rates 
on net income reduced for this purpose by the 
amount of such long-term capital gain and (2) 50 
percent of such long-term gain. 

*" 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 posses- 
sion of the United States. Such credits are allowed 
only on returns with itemized deductions. 

*' Number of returns is subject to sampling varia- 
tion of more than 100 percent. The number of re- 
turns and data associated with such returns are not 
shown separately since they are considered too unre- 
liable for general use; however, they are included in 
totals. For description of sample, see pp. 47-55. 

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

" Separate returns of husbands and wives exclude 
combined returns of husbands and wives. Form W-2, 
even though the tax is determined on the bivsis of 
separate incomes. An uner4ual number of returns 
for men and women is the result of (1) insufficient 
data to identify such returns, (2) u.se of samples as 
a basis of estimating data, and (3) deferment of filing 
returns by members of the armed forces. 



(Footnotes continued on p. 215) 



STATISTICS OF INCOME FOR 194 5, PART 1 



215 



Footnotes for tables 1-18, pages 69-212 — Continued 
(Facsimiles of return forms, to which references are made, appear on pp. 377-387) 



" Separate community property returns of husbands 
and wives exclude combined returns of husbands 
and wives, Form W-2, showing community income 
divided in accordance with State laws and tax 
determined on the basis of divided community in- 
come. 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 estimat- 
ing data, and (3) deferment of filing returns by 
members of the armed forces. 

« Selected patterns of income embrace four items — 
salaries and wages, dividends and interest, other 
income, and other loss — singly or in various combina- 
tions. 

For description of salaries and wages, see note 10; 
for description of dividends and interest, see note 11 . 

Other income, for Form W-2, is wages not subject 
to withholding, dividends, and interest, not exceed- 
ing 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 partnerships, to- 
gether with income from annuities, estates and trusts, 
and miscellaneous income. 

« Short-term applies to gains and losses from sales 
or exchanges of capital assets held 6 months or less 
and 100 percent of the recognized gain or loss thereon 
is taken into account in computing net short-term 
capital gain or loss. Amounts reported are the 
combination of such gain or loss, including that re- 
ceived through partnerships and common trust 
funds, and the capital loss carry-over from the three 
preceding years. 

<' Long-term applies to gains and losses from sales 
or exchanges of capital assets held more than 6 
months and 50 percent of the recognized gain or loss 
thereon is taken into account in computing net long- 
term capital gain or loss. Amounts reported in- 
clude such gain or loss received through partnerships 
and common trust funds. 

<8 Capital loss carry-over reported on the 1945 returns 
is an accumulation of capital loss carry-over of 1944 and 
the remaining capital loss carry-over of 1942 and of 
1943, not offset by capital gains and income of the 
succeeding years, 1943 and 1944. Capital loss carry- 
over of any year is the excess of current year losses 
from sales of capital assets over the sum of (1) current 
year gains from such sales and (2) the smaller of 
either the current year net income (or adjusted gross 
income, if taxed under Supplement T) computed 
without regard to capital gains and losses, or $1,000. 
The capital loss carry-over of any year may be carried 
forward and used against capital gains and other 
income not exceeding $1,000, for five succeeding 
years, to the extent not previously deducted. 

" Includes Alaska. 

»" Where the sole proprietor is engaged in two or 
more businesses, each business is classified inde- 
pendently. 

" The number of businesses is the actual number 
of businesses reported even though more than one 
business of the same kind is operated. In case of 
community property returns where a business 
income is divided between spouses, the business is 
counted only once. 



52 For businesses with net profit which do not show 
the amount of total receipts, the amount of net profit 
is tabulated both as total receipts and as net profit. 

53 Businesses with net loss include the number of 
businesses and the net loss from businesses for which 
no schedule is submitted and for which total receipts 
are not available. 

M Subgroups are not listed when the number of 
returns therein is subject to sampling variation of 
more than 30 percent since these data are considered 
too unreliable for general use. However, data 
thus excluded are contained in the total for the re- 
spective basic group. For description of sample, 
see pp. 47-55. 

55 Data for businesses with net loss are not shown 
separately when the number of returns in the sub- 
group is subject to sampling variation of more than 
30 percent since these data are considered too unre- 
liable for general use. The data thus omitted, how- 
ever, are included in the aggregate for all businesses 
of the subgroup and in the total for the respective 
basic group. For description of sample, see pp. 47-55. 

56 Except in the case of farming, businesses with 
cost of goods sold are classified as such when one or 
more of the items 3 to 10, inclusive, in schedule C, 
were shown; and businesses with no cost of goods sold 
included businesses for which no schedule of cost 
was submitted, even though production or purchase 
of merchandise for sale may have been an income- 
producing factor. All farming is tabulated under 
business with cost of goods sold. Forestry, fishery, 
and other related agricultural services are classified 
in the regular manner. 

5' Data are not shown when the number of returns 
is subject to sampling variation of more than 30 per- 
cent since these data are considered too unreliable 
for general use. However, such data are included in 
the aggregate for all industrial groups. For descrip- 
tion of sample, see pp. 47-55. 

55 Total receipts mean the entire income from 
business or profession. The classification for size of 
total receipts is based on the total receipts for each 
separate business. For businesses with profit which 
do not show total receipts, the net profit is substi- 
tuted. 

59 Size of net profit is based on the net profit re- 
ported for each separate business operated. The 
reported net profit is after the deduction for net op- 
erating loss, if any, carried over from the two pre- 
ceding years. 

6" Net cost of goods sold includes, in the case of 
farming reported on the cash basis, only the cost of 
livestock and other items purchased for sale; and in 
the case of farming reported on the accrual basis, 
such costs plus the change in inventories at the begin- 
ning and the end of the year. All other expenses 
and deductions are included in total deductions and, 
except for depreciation and net operating loss deduc- 
tion, are not allocated to the specific items compris- 
ing total deductions. The amount of unallocated 
deductions for farming with net profit is $6,782,270,- 
000, and for farming with net loss is $1,311,351,000. 

" Adjusted great deficit less adjusted great income. 



INDIVIDUAL RETURNS AND TAXABLE FIDUCIARY RETURNS 

1913-43 

INDIVIDUAL RETURNS ONLY, 1944-45 



HISTORICAL TABLES 

19. Number of returns, income, tax, and tax credits, 1913-45. 

20. Number of returns, income, tax, and effective tax rate, by 

income classes, 1914-45. 

21. Sources of income, deductions, and net income or deficit, 

1916-45. 

22. Number of returns, income, and tax, by States, 1936-45. 



217 



865193—51 15 



STATISTICS OF INCOME FOR 1945, PART 1 



219 



Table 19. — Individual returns and taxable fiduciary returns, with net income, 191S~ 
43; individual returns with adjusted gross income, 1944 45: 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, 1944~45: 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,' 1944-45 




Number of returns 


Net income,' 
1913^3; ad- 
justed gross 
income,' 
1944-45 


Tax before tax credits 


Income year 


Total 


Taxable 


Nontax- 
able 


Percent of 
total 


Normal 
tax and 
surtax ' 


12!^ per- 




Tax- 
able 


Non- 
tax- 
able 


cent tax 

on capital 

gain 


Individual returns 
and taxable fidu- 
ciary returns: 
1913 '2 


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 

f43, 602, 456 

I 










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 
i« 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, 585, 627 


28, 254 

41, 046 

67,944 

173, 387 

'3 795, 381 

1, 127, 722 

1, 269, 630 

1, 075, 054 

719, 387 

829. 991 

'* '5 843, 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, 04^ 
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, 6.34 
3, 072, 191 
3. 106, 232 
3, 428, 200 
2, 880, 090 
1, 669, 885 
1,667,102 
1,660,606 
1, 547, 788 
1,580,278 
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 . 


31,066 
I' 38, 916 

48, 603 
117,571 
112,510 
134, 034 
233,451 
284 654 


1923... - . - 


1924 


1925 .- 


1926 


1927 -- 


1928 — 


1929- 


1930 - 


65,422 
19,423 
6,039 
16, 435 


1931 - 


1932 -. 


1933 


1934... 


1935 


Alterna- 


1936 - 


1937 




1938 - 


279, 522 

328, 832 

591, 397 

1, 095, 080 


1939... 


1940 - 


1941 


1942 


1943 . 


1, 030, 445 






Individual returns: 
1944 


46, 919, 590 
49, 750, 991 


42,354,468 
42, 650, 502 


4, 565, 122 
7, 100, 489 


90 
86 


10 
14 


116,714,736 
120, 301, 131 


14, 961, 364 
15, 055, 476 


1 263 364 


1945 


2, 005, 676 





For footnotes, see pp. 251-254. 



220 



STATISTICS OF INCOME FOR 1945, PART 1 



Table 19. — Individual returns and taxable fiduciary returns, with net income, 1913- 
43; individual returns with adjusted gross income, 1944~45: 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 194s only), and with no adjusted gross income, 1944-45: Number of returns 
and net deficit or adjusted gross deficit — Continued 

[Money figures in thoosands of dollars] 



Income year 



Returns with net income,' 1913-43; returns with adjusted 
gross income,' 1944-45— Continued 



Tax before 

tax 

credits — 

Continued 



Total 



Tax credits 



25 per- 
cent of 
tax on 
earned 

net 
income ' 



12H per- 
cent on 
capital 
net loss 



Total 



Returns with no 
net income,' 1928- 
43; returns with 
no adjusted gross 
income,* 1944-45 



Number 

of 
returns 



Net 
deficit,' 
1928-43; 
adjusted 

gross 
deficit,* 
1944-45 



Individual returns and 
taxable fiduciary re- 
returns; 

1913 " 

1914 

1915 

1916 

1917 

1918 

1919 

1920 — - 

1921 

1922 

1923 

1924 

1925._. 

1926 

1927 

1928 

1929 — . 

1930 

1931 

1932 -. 

1933 

1934 

1935 



1936. 
1937- 
1938. 
1939. 
1940. 
1941. 
1942. 



1943 

Individual returns: 



1944. 
1945. 



28, 254 

41,046 

67, 944 

173, 387 

" 795, 381 

1, 127, 722 

1, 269, 630 

1,075,054 

719, 387 

861,057 

n IS 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 



821 



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 



i« 220, 555 
39, 673 
32,229 
28, 969 
30, 943 
39, 916 
27,441 
34, 998 
41,676 
71,915 
50,899 



Credits 

for 
foreign 
tax paid 
and tax 
paid at 
source "> 



fl4, 606, 



16,803 



16,803 



16, 1:4, 728 
17,061,152 



8.327 
10, 774 



8,327 
10, 774 



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, 8.33 

928, 694 

1,496.403 

3. 907, 951 

'8 8. 926, 712 

i» 14, 590, 018 
"17,145,912 

16,216,401 
17, 050, 378 



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 



191,905 
181, 792 



For footnotes, see pp. 251-254. 



STATISTICS OF INCOME FOR 1945, PART 1 



221 



Table 20. — Indwidual retitms 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, 1944-4^1 o'so 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, 1944~45 

[Income classes and money figures in thousands of dollars] 



Net income si classes 


Number of returns 


1914 


1915 


1916 22 


1917 


1918 


1919 


Individual returns and taxable fiduciary 
returns, with net income: i 

Under 1 














1 under 2 








1, 640, 758 

838, 707 

560, 763 

270, 666 

112,502 

30, 391 

12, 439 

3,302 

2,347 

559 

315 

141 


1, 516, 938 

1, 496, 878 

932, 336 

319, 356 

116, 569 

28, 542 

9,996 

2,358 

1,514 

382 

178 

67 


1, 924, 872 


2 under 3 . . 








1, 569, 741 


3 under 5 . 


149, 279 

127, 448 

58, 603 

14, 676 

5,161 

1,189 

769 

216 

114 

60 


127, 994 

120, 402 

60, 284 

17,301 

6,847 

1,793 

1,326 

376 

209 

120 


157, 149 

150, 553 

80, 880 

23,734 

10, 452 

2,900 

2,437 

714 

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 21 classes 


Number of returns 


1920 


1921 


1922 


1923 


1924 


1925 


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




4ftl,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 «32 

li,, 


344, 876 

2,413,881 

2, 112, 993 

1,800,900 

437, 330 

191, 216 

47,061 

1R RTfi 


98, 178 


1 under 2 


2, 671, 950 

2, 569, 316 

1,337,116 

455, 442 

171, 830 

38, 548 

12, 093 

2,191 

1,063 

239 

123 

33 


1,071,992 


2 under 3 


842, 528 


3 under fi 


1 327,683 




503, 652 


10 under 25 . ._ ._ 


236, 779 


25 under 50 . . 


59, 721 


60 under 100 


20, 958 


100 under 150- - 


2, 33b 3. 065 


4,759 


150 under 300 


1,301 

327 

141 

74 


1,876 

457 

242 

75 


3,223 


300 under 500 


892 


500 under 1,000— .— 


479 


1,000 and over ... 


207 






Total individual and taxable fi- 
duciary 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. 251-254. 



222 



STATISTICS OF INCOME FOR 1945, PART 1 



Table 20. — 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, 1944-45; 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, 1944-45 — Continued 

[Income classes and money flgores in thousands of dollars] 



Net income ^i classes 



Number of returns 



1926 



1927 



1928 



1929 



1930 



1931 



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

Under 1 

1 under 2 

2 under 3_ 

3 under 5 

5 under 10 

10 under 25 

25 under 50_ 

50 under 100 

100 under 150 

150 under 300. 

300 under 500 

600 under 1,000 

1,000 and over 



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 

6.58, 039 

271,454 

63,689 

24, 073 

6,376 

5,310 

1,641 

976 

513 



150,000 

909, 155 

767,684 

1, 070, 239 

5,50, 977 

198, 762 

40, 845 

13,645 

3,111 

2,071 

552 

318 

150 



185, 391 

862, 153 

675, 019 

912,6,30 

417.655 

137, 754 

24, .308 

7,830 

1,634 

1,056 

268 

149 

77 



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

Individual returns with no net income ' 



4, 138, 092 



4, 101, 547 



4, 070, 851 
72,829 



4, 044, 327 

92, 545 



3, 707, 509 
144, 867 



3, 225, 924 
184,583 



Grand total 4,138,092 4,101,547 4,143,680 4,136,872 3,852,376 



3, 410, 507 



Net income " classes 



Number of returns 



1933 



1934 



1935 



1936 



1937 



Individual returns and taxable fiduciary 
returns, with net income: i 

Under 1. 

1 under 2 

2 under 3 

3 under 5 

5 under 10 

10 under 25 

25 under 50 

50 under 100 

100 under 150 

150 under 300. ._. 

300 under 500 

600 under 1,000 

1,000 and over 

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

Individual returns with no net income '. 

Grand total 



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 



762, 

290, 

102, 

20, 

6, 



299, 594 

777, 931 

123, 699 

873, 673 

339, 842 

123,564 

26,029 

8,033 

1,395 

896 

206 

109 

41 



277, 803 

111,789 

317,752 

029, 144 

440, 886 

176, 649 

41,137 

13, 620 

2,606 

1,544 

330 

178 

61 



297,143 

2, 524, 763 

1, 571, 996 

1, 251, 213 

471,171 

178.446 

38. 948 

12,318 

2,269 

1,358 

312 

162 

49 



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. 251-254. 



STATISTICS OF INCOME FOR 1945, PART 1 



223 



Table 20. — 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, 1944-45; 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, 1944-45 — Continued 

[Income classes and money figures in thonsands of dollars] 





Number of returns 




1938 


1939 


1940 


1941 


1942 


1943 


Individual returns and taxable 
fiduciary returns, with net in- 
come: 1 
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, (m 

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, 4.33, 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 2< 

2 under 3 


6, 108. 585 
6,341.999 


3 under 5 .. . 


6, 096. 027 


5 under 10 — 


1, 107, 412 


10 under 25 


390.203 


25 under 50 .. 


86.203 


60 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 
income ._ .. .. ... . . 


6, 203, 657 
100,233 


7,533, 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 
income 3.. . 


216, 738 






Grand total . 


6, 303, 890 


7, 715, 660 


14, 778, 159 


25, 954, 801 


36, 700, 729 


43, 819, 194 






Adjusted gross income " c 


lasses 




Number of returns 


1944 


1945 


Individual 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 

298, 478 

129, 466 

67,537 

100, 467 

28,963 

4,873 

2.581 

473 

221 

62 




6, 452, 051 


0.5 under 1 


6, 213. 141 


1 under 1.5 " . . 


7,319.124 


1.5 under 2 .. .. — .. 


7, 175, 731 


2 under 2.5 .. — .. 


6, 348. 181 


2 5 Tinder 3 


5, 252, 169 


3 under 4 


6, 737. 442 


4 under 5 


2, 612, 825 


.=; under 10 


1.885.471 


10 under 15.. 






353. 346 


15 under 20 . . .... . .. . 


155,308 


20 under 25 ... .. 


83,229 


25 under 50.. ... _ 


120,220 


50 under 100 . 


33. 495 




5,530 


150 under .300.. — 


2,871 


30C under 500 ... . 


528 


500 under 1,000„ 


258 


1,000 and over 


71 




oss income 
ae ♦ 






Total individual returns with adjusted gi 


46, 919. 590 
191, 905 




49, 750, 991 


Individual returns with no adjusted gross incon 




181, 792 










Grand total 


47, 111, 495 




49, 932, 783 















For footnotes, see pp. 251-254. 



224 



STATISTICS OF INCOME FOR 1945, PART 1 



Table 20. — 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, 1944-45; 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, 1944-45 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income " classes 


Net income » 


1916 


1917 


1918 


1919 


1920 


1921 


Individual returns and taxable 
fiduciary returns, with net 
income: • 

Under 1 ... 












213, 850 






2,461,137 

2, 064, 977 

2,115,865 

1,827, ,508 

1,687,166 

1,042,320 

846, 894 

400, 492 

474, 652 

209, 905 

214,631 

306, 836 


2, 232, 355 

3, 626, 825 
3,535,219 
2, 145, 690 
1, 736, 548 

978, 043 
679, 721 
284, 107 
305, 025 
144, 545 
119, 076 
137, 487 


2,829,113 

3, 807, 286 

4, 513, 264 

2, 954, 137 

2,412,276 

1,277,365 

896, 497 

358, 393 

371,149 

159, 071 

128,290 

152, 650 


4, 050, 067 

6, 184, 543 

5, 039, 607 

3, 068, .331 

2, 547, 905 

1, 307, 785 

810, 386 

265, 512 

215, 139 

89,314 

79,963 

77, 078 


3, 620, 762 


2 under 3 . ._ 




5 325 931 




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


4, 054, 891 




2, 378, 759 


10 imder 25 _ . -_ 


1 958, 156 


25 under 50 . - 


979, 629 


50 under 100 


582, 230 


100 under 150 -. . 


163, 521 
145, 948 


150 under 300 . 


300 under 5(K) 


61,343 


500 under 1,000 


42 780 


1,000 and over . - . 


49,411 






Total individual and 
taxable fiduciary re- 
turns, with net income. 


6, 298, 578 


13, 652, 383 


15, 924, 639 


19, 859, 491 


23, 735, 629 


19, 577, 213 



Net income " classes 


Net income ' 


1922 


1923 


1924 


1925 


1926 


1927 


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


247, 564 

3, 630, 571 

6, 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 

'< 6, 073, 444 

'* 6, 469, 195 

'« 2, 653, 026 

'< 2, 538, 079 

1, 350, 680 

8,33,898 

280, 656 

260, 584 

124, 569 

95, 107 

152, 072 


235, 452 

3, 564, 474 

5, 277, 147 

6, 827, 924 

2,991,188 

2, 855, 397 

1,599,848 

1,066,784 

377, 645 

374, 609 

171, 249 

158, 462 

155, 974 


58,306 

1,774,602 

2, 047, 970 

5, 236, 003 

3,463,852 

3, 544, 898 

2, 032, 239 

1, 418, 948 

572, 860 

655, 300 

339, 774 

327, 368 

422, 457 


67,238 

1,747,917 

2, 042, 903 

4, 872, 789 

3, 838, 953 

3, 660, 622 

1, 954, 653 

1,389,339 

570, 190 

661,412 

340, 214 

317,881 

494, 394 


72 231 


1 under 2 .-. 


1,645,576 


2 under 3 - - 


2, 062, 275 
4, 700, 816 


3 under 5 — - 




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 
taxable fiduciary re- 
turns, with net income. 


21, 336, 213 


i« 24,777,466 


25, 656, 153 


21,894,576 


21,958,506 


22, 545, 091 



For footnotes, see pp. 251-254. 



STATISTICS OF INCOME FOR 194 5, PART 1 



225 



Table 20. — 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: Numher of returns, adjusted gross income, tax, and effective tax 
rate, 1944~45; 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, 1944~4^ — Continued 

[Income classes and money figures in thousands of dollars] 



Net income 21 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 

'* 2, 597, 915 

1, 677, 039 

1,160,398 

629, 639 

393, 206 

119,896 

118,008 

52,469 

57, 874 

35, 240 


264, 784 




2, 093, 292 




2, 295, 586 


3 under 5 . __ 


2, 207, 458 


5 under 10 


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 
income ' . _. . . 


25, 226, 327 
25 499, 213 


24, 800, 736 
25 1,025,130 


18,118,635 
25 1, 539, 452 


13, 604, 996 
25 1, 936, 878 


i< 11,655,909 
25 1, 480, 922 


11,008,638 
25 1,141,331 







Net income 21 classes 


Net income « 


1934 


1935 


1936 


1937 


1938 


1939 


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


211,113 

2, 277, 726 

2, 467, 851 

2, 839, 348 

1, 952, 891 

1, 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, Oil, 409 

3, 325, 252 

3,821,708 

2, 977, 790 

2, 628, 692 

1, 400, 493 

913,518 

311,279 

307, 930 

124,523 

122, 762 

107, 641 


202, 401 

3, 592, 283 

3, 980, 864 

4, 646, 965 

3,170,571 

2, 639, 518 

1,319,431 

824, 261 

272, 264 

272, 724 

117,477 

114,399 

85, 416 


259, 833 

3, 430, 143 

4,091,500 

4, 317, 709 

2, 783, 893 

2, 059, 779 

886,398 

484, 768 

158,413 

154, 996 

78,441 

81,396 

110, 103 


253, 911 


1 under 2 ._ _ 


4 327 850 


2 under 3 - . 


5, 201, 699 


3imder5 . _- . 


5, 434, 218 


5 under 10 . . 


3 241 405 


10 under 25 


2, 416, 728 

1, 079, 972 

617,798 


25 under 50 . . 


50 under 100 . -- 


100 under 150 


193 959 


150 under 300 - — 


187, 482 
81 387 


300 under 500 . . 


500 under 1,000 — 


74, 090 


1,000 and over 


81,370 






Total individual and tax- 
able fiduciary returns, 

with net income 

Individual returns with no net 
income '... 


12, 796, 802 
25 412, 859 


14, 909, 812 
26 381, 353 


19, 240, 110 
25 286, 632 


21,238,574 
35 308, 518 


18, 897, 374 
29 354, 156 


23, 191, 871 
25 284, 327 





For footnotes, see pp. 251-254. 



226 



STATISTICS OF INCOME FOR 1945, PART 1 



Table 20. — 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, 1944-45; 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, 1944-45 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income 2" 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, 4.53. 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. 032 
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 
9, 245, 184 
15 863 154 


lander 2 2< ._ 


2 under 3 . 


3 under 5- 


22,181.366 
7, 383, 871 


6 under 10 


10 under 25- 


6.801.889 


25 under 50- 


2 912,220 


60 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 net income . 


36, 588. 546 
2' 311, 385 


58. 868, 025 
25 292, 023 


78, 889, 362 
25 198, 598 


99 585 627 


Individual returns with no net income ' 


25 226, 346 






Adjusted gross income 23 classes 


Adjusted gross income • 


1944 


1945 


Individual returns with adjusted gross income: ' 

Under 0.5 ... 


947, 548 
4, 594, 223 
9,082,812 
11,988,824 

13, 454. 630 

14, 530, 659 
23, 773, 010 
12, 432, 205 
11.73.5.065 

3,602,112 

2, 224, 022 

1,504,311 

3, 388, 7a3 

1, 926, C20 

684, 702 

510, 236 

177, 025 

149,017 

109,611 




1,498,401 


0.5 under 1 


4, 660, 978 


1 under 1.5".- 


9, 213, 9.89 


1.5under2 .. 


12, 537, 887 


2 under 2. 5- 


14, 236, 038 


2.5under3 .. .. 


14, 394. 603 


3 under 4... . 


23, 142, 517 


4 under 5 . . 


11,541 980 


5 under 10 


12, 273, 236 


10 under 15 


4,267,146 


15 under 20 


2, 668, 955 


20 under 25 


1,853,715 


2.5 under 50 


4, 052, 666 


50 under 100 


2, 232, 799 


100 under 150 


661,464 


150 under 300 


669. 597 


300 under .500 


202.032 


600 under 1,000 ._ 


169, 744 


1,000 and over - - 


123,384 




le .. 






Total individual returns with adjusted gross incon 


116,714,7.36 
>« 249. 771 




120. 301. 131 


Individual returns with no adjusted gross income < 






»* 292. 472 











For footnotes, see pp. 251-254. 



STATISTICS OF INCOME FOR 1945, PART 1 



227 



Table 20. — 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, 1944-45; 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, 1944-45 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income 3' classes 


Tax" 


1916 


1917 


1918 


1919 


1920 


1921 


Individual returns and taxable fiduciary 
retiu-ns, with net income; ' 

Under 1 












174 


1 under 2 . 




16,244 
9,097 
18, 283 
44. 066 
80, 695 
76. 593 
85. 028 
55, 766 
86, 718 
50, 228 
59, 349 
109,425 


26, 482 
35, 415 
82, 929 
93, 058 
142, 449 
130, 241 
147, 429 
95, 680 
136, 156 
79, 165 
69, 834 
88, 885 


24,696 
28, 258 

75, 915 
91,538 

164. a33 
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 
20, 712 
42,744 
68, 871 
126, 886 


2imder3. „ 




3 under 5 . 


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


6 under 10 — - . .. 


10 under 25. 


25 under ,50 „. . 


112.910 


50 under 100 . 


115 712 


100 under 150 - 


52, 330 
61 496 


150 under 300 .. 


300 under 500 


31,860 


500 under 1,000 


25, 112 


1,000 and over ... 


31, 420 






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


173, 387 


691, 493 


1, 127, 722 


1, 269, 630 


1. 075. 054 


719.387 



Net income 21 classes 


Tax" 


1922 


1923" 


1924 


1925 


1926 


1927 


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


247 

27, 081 

20, 730 

47.533 

70, 388 

123, 576 

125, 697 

144, 093 

71,337 

98, 810 

43,488 

38, 559 

49, 518 


317 

i< 18. 253 

X 16, 606 

i< 46, 048 

i< 54, 075 

'< 103, 109 

103, 601 

108, 879 

55,719 

62, 104 

31,669 

25, 498 

35, 788 


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


69 

1,704 

3,809 

8,326 

19, 149 

74, 172 

120, 689 

147, 843 

79, 472 

103, 059 

55, 722 

63, 674 

66, 867 


56 

1,761 

4,217 

7,245 

20, 272 

72,465 

112. 797 

140, 947 

77, 900 

103, 997 

55,256 

53,665 

81, 893 


40 


1 under 2-. 


1,234 


2 under 3. 


3,970 
6,508 


3 under 5- _ 


5 under 10 . .- . 


20,665 
74, 226 


10imder25 . 


25 under 50 


119,475 


60 under 100 


156 675 


100 under 150 


87. 398 


150 under 300. - 


123, 776 


300 under 500 . 


73, 750 


500 uuder 1,000 


64. 265 


1,000 and over 


98,657 


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


861,057 


>< 661, 666 


704, 265 


734, 655 


732, 471 


830,639 



For footnotes, see pp. 251-254. 



228 



STATISTICS OF INCOME FOR 1945, PART 1 



Table 20. — 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, 1910-43; individual returns with adjusted gross income by adjusted gross 
income classes: Number of returns, adjusted gross income, tax, and effective tax 
rate, 1944-45; 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, 1944-45 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income " classes 



Tax II 



1928 



1929 



1930 



1931 



1932 



1933 



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

Under 1 

1 under 2 

2 under 3 

3 under 5 

5 under 10 

10 under 25 - 

25 under 50 

50 under 100 --. 

100 under 150 - — . 

150 under 300 , 

300 under 500 

500 under 1,000 

1,000 and over 

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



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, 0.53 

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 
12,2.54 
9,822 
20, 895 
35,615 
50, 150 
43, 546 
47, 150 
24, 469 
31,912 
18, 554 
19,016 
16, 476 



1,164,254 



1, 001, 938 



476, 715 



246, 127 



329,962 



97 
10, 345 
7,710 
18, 397 
35, 077 
54, 977 
52, 355 
57, 491 
30, 369 
40, 412 
17,910 
21,221 
27, 759 



374, 120 



Net income " classes 


Tax" 


1934 


1935 


1936 


1937 


1938 


1939 


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


2under3 .. 


21, 374 


3 under 5 . _ . _ 


47,434 
83,430 


5 under 10 


10 under 25 


158, 156 


25 under 50 - - 


146, 937 


sounder 100 


146,686 
71,970 


100 under 150 


150 under 300 


88,234 


300 inidcr 500 - 


44,237 


500undprl,000 


44,598 


1,000 and over - 


53,181 






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


511,400 


657, 439 


1,214,017 


1, 141, 569 


765, 218 
615 


928,394 


Individual returns with no net income '.. 


300 














Grand total 


511,400 


657,439 


1,214,017 


1, 141, 569 


765,833 


928,694 





For footnotes, see pp. 251-254. 



STATISTICS OF INCOME FOR 1945, PART 1 



229 



Table 20. — Individual returns and taxable fiduciary returns, U'ith 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 adjiisted gross 
income classes: Niimber of returns, adjusted gross income, tax, and effective tax 
rate, 1944-45; 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, 1944-45 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income " classes 



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

Under 3, Optional Form 1040A, not dis- 
tributed 

Under 1 

1 under 2 

2 under 3 

3 under 5 

5 under 10 

10 under 25 

25 under 50 

50 under 100 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1,000 and over 



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

Individual returns with no net income ^-.. 

Grand total 



1940 



2,115 

57, 727 

49, 826 

78,830 

119,541 

253,227 

270, 956 

251,414 

110,629 

122, 832 

61,041 

51, 173 

66, 619 



1, 495, 930 
473 



1, 496, 403 



328, 479 

11, 308 

140, 676 

298. 698 

408, 916 

406, 498 

683,247 

574, 217 

462, 842 

181,958 

187, 259 

83, 779 

71,991 

65. 756 



3, 905. 625 
2,326 



1942 19 



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 
1( 3, 829 
65, 346 



8, 926, 712 



8, 926, 712 



1943 



Income and 
victory tax 
on 1943 in- 
come 19 



2, 389, 266 

101, 033 

768, 590 

1, 668, 557 

2,971,234 

1.490,256 

l,«f786,542 

1, 345, 053 

1, 005, 645 

379, 290 

353, 706 

138,515 

116,233 

75, 404 



14, 589, 324 
694 



14, 590, 018 



Total in- 
come and 
victory tax" 



2, 652, 20r 

156, 124 

» 918, 831 

1,902,046 

3,396,255 

1, 790, 001 

2, 159, 690 

1, 629, 424 

1, 222, 948 

463,923 

434, 796 

164, 305 

136, 993 

86,571 



17,114,112 
31, 800 



17, 145, 912 



Adjusted gross income " classes 



Tax" 



1944 



1945 



Individual returns with adjusted gross income: ' 

Under 0.5 

0.5 under 1 

1 under 1.5 

1.5 under 2 

2 under 2.5 

2.5 under 3 

3 under 4 

4 under 5 

5 under 10 

10 under 15 

15 under 20 

20 under 25 

25 under 50,1 

50 under 100 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1,000 and over 



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 



138, 405 

575, 916 

1,071,730 

1, 344. 942 

1,424.862 

2, 569, 494 

1.507,599 

2,119.569 

1,025,393 

775, 181 

619,815 

1,669,629 

1. 156. 298 

387, 962' 

350, in.? 

123,617 

109, 962 

79,900) 



Total individual returns with adjusted gross income. 



16, 216, 401 



17,050.378 



For footnotes, see pp. 251-254. 



230 



STATISTICS OF INCOME FOR 1945, PART 1 



Table 20. — Individual returns and taxable fiduciarTj 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, 1944-45; olso 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 45 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income 'i classes 






Effective tax rate (percent) 


M 






1916 


1917 


1918 


1919 


1920 


1921 


1922 


1923 


1924 


Individual returns and tax- 
able fiduciary returns, 
with net income: ' 

Under 1.. 












0.08 

.81 

.39 

1.05 

2.90 

6.48 

11.53 

19. 87 

32.00 

42.14 

51.94 

58.70 

63.59 


0.10 

.75 

.40 

1.06 

2.66 

5.48 

10.40 

17.89 

27.42 

37. 03 

37.27 

3.5. 81 

35.02 


0.13 

.49 

.27 

.71 

2.04 

4.06 

7.67 

13.06 

19.85 

23.83 

25.42 

26.81 

23.53 


06 


1 under 2 . 




0.66 

.44 

.86 

2.41 

4.78 

7.34 

10.04 

13. 92 

18.27 

23.93 

27.63 

35.65 


1.19 

.98 

2.35 

4.34 

8.20 

13.32 

21.69 

33.68 

44.64 

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 


Sunders 


0.12 

.61 

.94 

1.41 

2.25 

3.48 

4.75 

6.60 

8.14 

11.09 


39 


Sunder ]0 


.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- 
come . 


2.7S 


5.06 


7.08 


6.39 


4.53 


3.67 


4.04 


2.67 


2.74 






Net income " classes 






Effect 


ive tax r 


ate (perc 


ent)»> 








1925 


1926 


1927 


1928 


1929 


1930 


1931 


1932 


1933 


Individual returns and tax- 
able fiduciary returns, 
with net income: > 
Under 1 


0.12 

.10 

.19 

.16 

.55 

2.09 

5.94 

10.42 

13.87 

15.73 

16.40 

16.39 

15.83 


0.08 

.10 

.21 

.15 

.52 

1.98 

5.77 

10.14 

13.66 

15.72 

16.24 

16.88 

16.56 


0.06 

.07 

.19 

.14 

.53 

1.98 

5.82 

10.20 

13.74 

15.72 

17.11 

16.99 

16.42 


0.09 

.10 

.21 

.16 

.53 

2.05 

5.87 

10.47 

13.74 

15.77 

17.06 

17.35 

16.70 


0.02 

.04 

.07 

.05 

.21 

1.49 

5.24 

9.77 

12.92 

14.64 

15.49 

15.86 

15.76 


0.04 

.08 

.18 

.13 

.47 

1.70 

5.25 

9.51 

13.03 

14.91 

15.96 

16.20 

16.98 


0.02 

.07 

.15 

.11 

.44 

1.59 

4.89 

8.48 

11.77 

13.58 

15.08 

15.11 

16.19 


0.04 

.57 

.40 

.80 

2.12 

4.32 

6.92 

11.99 

20.41 

27.04 

35.36 

32.86 

46.75 


0.04 


1 under 2 


.49 


2 under 3 - 


.34 




.83 




2.28 


10 under 25 ... . .. 


4.94 


25 under 50 


8.31 


60 under 100 . 


14.34 


100 under 150 


23.51 


150 under 300 


29.03 


300 under 500 


32.82 


SOD under 1 ,000 . ... 


37.43 


1,000 and over ... . 


31.96 






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


3.35 


3.33 


3.68 


4.62 


4.04 


2.63 


1.81 


2.83 


3.40 







For footnotes, see pp. 251-2'^4. 



STATISTICS OF INCOME FOR 194 5, PART 1 



231 



Table 20. — 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, 1944-45; 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, 194445 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income 21 classes 



Effective tax rate (percent) »» 



1934 



1935 1936 1937 1938 1939 1940 



Individual returns and taxable fiduciary 
returns, with net income : • 

Under! 

1 under 2 

2 under 3 

3 under 5 

5 under 10 

10 under 25 

25 under 50 

50 under 100 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1,000 and over 

Total individual and taxable fiduciary 
returns, with net income 



0.05 

.38 

.31 

.65 

2.21 

5.55 

11.98 

20.89 

32.41 

41.14 

47.58 

51.70 

55.75 



0.06 

.40 

.33 

.64 

2.13 

5.69 

12.09 

21.06 

32.54 

41.15 

47.81 

51.92 

56.36 



0.18 

.47 

.42 

.84 

2.67 

6.68 

13.66 

23.65 

37.32 

47.86 

57.40 

64.31 

71.66 



0.23 

.48 

.39 

.84 

2.63 

6.66 

13.60 

23.60 

37.49 

48.06 

57.45 

64.82 

71.95 



0.28 

.44 

.34 

.79 

2.57 

6.51 

13.60 

24.13 

36.75 

45.00 

50.78 

52.03 

43.63 



0.29 

.49 

.41 

.87 

2.57 

6.54 

13.61 

23.74 

37.11 

47.06 

54.35 

60.19 

65.36 



0.14 

.78 

.40 

1.31 

3.32 

9.09 

21.55 

35.29 

46.93 

54. 21 

59.99 

60.76 

69.71 



4.00 



6.31 



4.00 



Net income 21 classes 


Effective tax rate (percent)" 


1941 


1942 


1943 2' 


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 24 _ ._. . 


8 31 


2 under 3 - 


10 52 


3 under 5 - _ - -. . - - 


13 40 




20 18 


10 under 25 . _ __ _ _ . 


30 79 


25 under 50 .- . __. -_.-._._. 


46 19 


50 under 100 - - 


59 48 


lOJ under 150 


69 69 


150 under 300 — . _.. . _ 


75 95 


300 under 500 - 


80 31 


500 under 1,000 _ __. - . - 


77 50 


1,000 and over _ -_- -_- - _ . -. _ 


76 27 






Total individual and taxable fiduciary returns, with net in- 


6.63 


11.32 


14.65 







For footnotes, see pp. 251-254. 



232 



STATISTICS OF INCOME FOR 194 5, PART 1 



Table 20. — 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, 1944~45; also aggregates for individual returns with no net income, 1928-4S 
{including fiduciary returns for 1943 only) and for individual retur?is with no 
adjusted gross income, 1944-45 — Continued 

[Income classes and money figures in thousands of dollars] 



Adjusted gross income 23 classes 



Individual returns with adjusted gross income: ' 

Under 0.5 

0.5 under 1 

1 under 1.5" 

1.5 under 2 

2 under 2.5 

2.5 under 3 

3 under 4 

4 under 5 

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 



Total individual returns with adjusted gross income- 



Effective tax rate (percent)" 



1944 



3.19 
6.44 
8.56 
9.40 
10.01 
11.20 
13.08 
17.02 
24.07 
29.11 
33.60 
41.68 
53.06 
61.65 
66.15 
68.64 
69.66 
69.39 



13.89 



1945 



2.97 

6.25 

8.55 

9.45 

9.90 

11.10 

13.06 

17.27 

24.03 

29.04 

33.44 

41.20 

51.79 

58.65 

61.47 

61.19 

64.78 

64.76 



14.17 



For footnotes, see pp. 251-254. 



STATISTICS OF INCOME FOR 194 5, PART 1 



233 



Table 21. — Individual returns and taxable fiduciary returns, with net income, 
1916-43; individual returns with adjusted gross income, 1944~4o; also individual 
returns with no net income, 192S-43 {including fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944~4^'- 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 19172: 1 1918 


1919 


1920 


1921 


Number of returns 's.,. 


22 429, 401 1, 832, 132 | 4, 425, 114 


1 
5, 332, 760 7, 259, 944 


6. 662, 176 






Sources of income: -^ 

Salaries, wages, commis- 
sions, etc.3' 


1, 851, 277 

2, 637, 475 

643,803 

2, 136, 469 

379, 795 


3, 648, 438 
f 2,865,413 
1 775,087 

I 318. 171 

684,343 

2, 848, 842 

936, 715 


8, 267, 392 
3, 124, 355 
1, 214, 914 

291, 186 
975,680 
2, 468, 749 
f (") 

1 (") 
1. 1, 403, 486 


10,755,693 "15,322,873 
3,877,550 "3.215.555 


13, 813, 169 


Business profit '■_ . _ _ 


2, 366, 319 


Partnership profit 32 

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 


1,831,430 

999,364 
1,019.094 
2, 453, 775 

(53) 

63,377 
1, 437, 402 


i< 1, 706, 229 

1, 020, 543 
1, 047, 424 
2, 735. 846 

(53) 

61.550 
'4 1, 580, 250 


1, 341, 186 

462, 859 
1, 177, 958 
2, 476, 952 

(53) 

46,994 


Interest and other income 38-_ 


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: 2« 

Net loss from sale of real 
estate, stocks, bonds, 
etc . - - - 


(55) 

} («) 
} (") 


(55) 
(55) 

(55) 

245, 080 
885,763 


(55) 
(55) 

(55) 
(55) 

1, 821, 122 


(55) 
(55) 

(55) 
(55) 

2, 578, 194 


(55) 
(55) 

(55) 

387,290 
2, 567, 351 


(5J) 


Net loss from business "... 
Net loss from partnership 32_ 
Interest paid 

Taxes paid . . 


(«) 
(55) 


Contributions 3^. ... .. 


(55) 


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 






Net income 


6, 298, 578 


10, 946, 166 


15, 924, 639 


19, 859, 491 


23, 735, 629 


19, 577, 213 



For footnotes, see pp. 251-254. 



865193 — 51- 



-16 



234 



STATISTICS OF INCOME FOR 1945, PART 1 



Table 21. — Individual returns and taxable fiduciary returns, with net income, 
1916-43; individual returns with adjusted gross income, 1944-43; also individual 
returns with no net income, 1928-43 (including fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944~45: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 



Distribution 


1922 


1923 i« 


1924 


1925 


1926 


1927 


Number of returns '' 


6, 787, 481 


7, 698. 321 


7, 369, 788 


4,171,051 


4. 138. 092 


4, 101, 547 








Sources of income: " 

Salaries, wages, commis- 
sions, etc.'" 

Business profit " 

Partnersliip profit « 

Profit from sale of real 
estate, stocks, bonds, 
etc., other than taxed as 


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, 19,5, 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 


Capital net gain from sales 
of assets held more than 
2 years '^ . ... .. .. 


1,081,186 


Rents and royalties profit.. 

Dividends received 's 

Income from fiduciaries 3<_. 
Partially tax-exempt inter- 
est on Government obli- 


1, 302, 276 

4, 254, 829 

421,481 

47, 479 


Other taxable interest 

Other income " 


f 1,67,5,916 
I 350, 981 






Total income — 


24. 871, 908 


29, 247, 593 


29, 578, 997 


25, 272, 035 


25, 447, 436 


26, 208. 561 


Deductions: 2» 

Net loss from sales of real 
estate, stocks, bonds, etc. 
Capital net loss ^K, ._ 


(55) 


(55) 


(55) 
(55) 

(55) 
(55) 

533, 168 
3, 389, 675 


. (») 

(55) 
(55) 

(55) 

441, 590 
2, 935, 868 


178, 216 

(55) 
(55) 

(55) 

484,205 
2. 826, 509 


227,879 

(55) 


Net loss from business 3' 

Net los=i from nartnership"... 


} (") 

} (») 
425, 218 
3,110,478 


(") 

(55) 

534, 797 
3, 935, 330 


(55) 

\ 800. «06 


Taxes paid <• 


Contributions" .. 


507, 705 


Other deductions '> 


2, 127, 079 


Total deductions 


3, 535, 696 


4, 470, 127 


3, 922. 843 


3, 377, 458 


3, 488. 930 


3, 663, 470 


Net income 


21, 336, 213 


24, 777, 466 


25, 656, 153 


21, 894, 576 


21,958,506 22,545,091 







For footnotes, see pp. 251-254. 



STATISTICS OF INCOME FOR 1945, PART 1 



235 



Table 21. — Individual returns and taxable fiduciary returns, with net income, 
1916-43; individual returns with adjusted gross income, 1944~45; also individual 
returns with, no net income, 1928-43 (inchiding fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944~45: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 





1928 


1929 


1930 


Distribution 


Individual 
returns and 

returns of 
fiduciaries, 

with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income " 


Individual 
returns 

with no net 
income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 
with no 

net income 


Number of returns 28__ 


4, 070, 851 


72, 829 


4, 044, 327 


92, 545 


3, 707, 509 


144, 867 




Sources of income: 2' 

Salaries, wages, commis- 
sions, etc. 30. _.. 

Business profit . _ _ 


10, 862, 331 

3, 243, 955 
1, 929, 520 

2, 928, 142 

1, 879, 780 
1,164,518 

4, 350, 979 
443, 998 

40, 553 

1,841,818 

302, 040 


82, 193 
32, 811 

16, 631 

53, 584 

274 
67, 071 
88, 984 

17, 577 

1,763 
} 59, 760 


11,173,068 

3, 327, 989 
1, 846, 431 

2, 335, 898 

2, 346, 704 
1, 278, 757 

4, 783, 240 
508, 221 

40, 184 
f 1, 908, 030 
I 296, 235 


199, 654 
58,413 
49, 533 

85, 265 

1,426 

79, 984 

297, 726 

12,209 

2,864 
} 115, 177 


9, 921, 952 
2, 628, 057 
1, 089, 646 

636, 738 

556, 392 

974, 325 

4,197,304 

429, 459 

38, 134 
/ 1, 608, 434 
1 n 239, 004 


283, 727 
69 697 


Partnership profit '2 

Profit from sales of real 
estate, stocks, bonds, 
etc., other than taxed as 
capital net gain 


57, 260 
1 


Capital net gain from sales 
of assets held more than 

2 years 39 

Rents and royalties profit- 
Dividends received 33 

Income from fiduciaries 3<__ 
Partially tax-exempt in- 
terest on Government 

obligations 35 

Other taxable interest . 

Other income 36 


i 68, 135 

103, 460 

434, 988 

19, 843 

5,738 
1 161, 536 


Total income 


28, 987, 634 


420, 649 


29, 844, 758 


902, 251 


" 22,319,446 


1, 204, 383 




Deductions: 2' 

Net loss from sale of real 
estate, stocks, bonds, etc.. 
Capital net loss *" _ 


171, 743 

(55) 
I (55) 

1, 180, 267 
762, 967 
532, 886 

1, 113, 445 


144, 561 

(55) 
(56) 
(55) 

125, 990 

8, 465 

640, 847 


} 994, 665 

(55) 

1,360,180 
818, 191 
527, 093 

1, 343, 894 


838, 984 

(55) 
(55) 

156, 054 

13,016 

919,327 


1, 232, 776 
172, 538 

} (») 

i< 417, 771 
" 2, 377, 726 


1, 307, 143 


Net loss from business 

Net loss from partner- 
ship 32 


570, 023 


Interest paid <i .. 


r (55) 
\ 31, 536 
16, 630 
818, 503 


Taxes paid *' 


Contributions 3? 

Other deductions 39 


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 


25 499, 213 


24, 800, 736 


25 1, 025, 130 


18, 118, 635 


25 1, 539, 452 



For footnotes, see pp. 261-254. 



236 



STATISTICS OF INCOME FOR 194 5^ PART 1 



Table 21. — Individual returns and taxable fiduciary returns, with net income, 
1916-48; individual returns with adjusted gross income, 1944~4S; o-lso individual 
returns with no net income, 1928-4S {including fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944~4'^: Number of returns, sources of income, 
total income or adjiisted gross income, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 





1931 


1932 


1933 


Distribution 


Individual 
returns and 

returns of 
fiduciaries, 

with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 

with no net 
income 


Individual 

returns and 

returns of 

fiduciaries, 

with net 

income 


Individual 
returns 
with no 

net income 




3, 225, 924 


184, 583 


3, 877, 430 


206,293 


3, 723, 558 


168, 449 






Sources of income: 2» 

Salaries, wages, commis- 


8, 325, 162 

1, 889, 759 

729, 523 

301, 664 

169,949 

770, 764 

3,113,861 

369, 140 

25, 325 

1, 337, 606 

235, 696 


305, 684 
73, 186 
47, 754 

\ 29, 573 

117,059 

485, 616 

29,438 

5,138 
} 206, 302 


8, 136, 717 

1, 294, 952 

482, 863 

f 112,814 

I 50,074 

529, 989 

1, 972, 133 

310, 949 

29, 188 
f 1, 141, 799 
I 330, 602 


219, 716 
54, 880 
28,612 

i 20,602 

105, 609 

216, 544 

18, 843 

4,235 
131, 993 
30, 559 


7, 390, 356 

1, 402, 923 

603, 725 

f 419, 591 

1 133, 616 

447, 883 

1, 559, 046 

276, 067 

31, 689 
961, 732 
167, 197 


174, 581 


Business profit - 


51, 137 


Partnership profit '2 

Profit from sales of real es- 
tate, stocks, bonds, etc., 
other than taxed as cap- 


31,000 
1 


Capital net gain from sales 
of assets held more than 
2 vears " - - 


\ 67, 470 


Rents and royalties profit __ 

Dividends received " 

Income from fiduciaries 34_. 
Partially tax-exempt in- 
terest on Government 
obligations ^s _ 


83, 675 
152, 361 
19,846 

4,420 


Other taxable interest 


107, 904 
33,423 






Total income _ 


17, 268, 451 


1, 299, 750 


14, 392, 080 


831, 592 


13, 393, 825 


725, 817 






Deductions: 29 

Net loss from sale of real 
estate, stocks, bonds, 


\ 1, 160, 765 

} 134, 685 

} (") 

328, 300 
2, 039, 705 


1, 818, 724 

590, 123 

f (") 
\ 197, 133 
25,629 
605, 019 


375, 445 

112, 659 

} (") 

304, 009 
'< 1,944,057 


835, 280 

519, 340 

/ (") 
\ 177, 758 
12,651 
767, 486 


365, 782 

/ 61,985 
t 30, 435 
507,520 
506, 258 
252, 251 
660, 956 


773, 89» 


Capital net loss *" 




Net loss from business 

Net loss from partnership ". 


181,099 
68,850 
135, 232 


Taxes paid *' 


171,387 


Contributions" 


28,«64 


Other deductions " 


507,017 




3, 663, 455 


3, 236, 628 


i< 2, 736, 171 


2, 312, 514 


2, 385, 187 


1, 867, 148 






Net income or deficit 


13, e04, 996 


« 1, 936, 878 


» 11,655,909 


" 1, 480, 922 


11, 008, 638 


»« 1, 141, 331 



For footnotes, see pp. 251-254. 



STATISTICS OF INCOME FOR 1945, PART 1 



237 



Table 21. — Individual returns and taxable fiduciary returns, with net income, 
1916-4S; individual returns with adjusted gross income, 1944~45; also individual 
returns with no net income, 1928-43 {including fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944-45: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net incojne or deficit — Con. 

[Money figures in thousands of dollars] 





1934 


1935 


1936 


Distribution 


Individual 
returns and 

returns of 
fiduciaries, 

with net 
income 


Individual 
returns 

with no net 
income 


Individual 

returns and 

returns of 

fiduciaries, 

with net 

income 


Individual 
returns 

with no net 
income 


Individual 

returns and 

returns of 

fiduciaries, 

with net 

income 


Individual 
returns 
with no 

net income 


Number of returns 2'. 


4, 094, 420 


104, 170 


4. 675, 012 


94,609 


5, 413, 499 


73,272 






Sources of income: 2» 

Salaries, wages, commis- 
sions, etc.3o.. .. 


8, 600, 455 
1, 716, 842 
a31, 915 
211,319 
509, 844 
1,965,670 
288, 730 

38, 044 
909, 231 
220, 910 


80, 415 
30, 808 
12, 137 
17, 746 
59,225 
75, 078 
8,552 

2,224 
45,235 
12, 635 


9. 900, 578 
1,855,019 
739, 822 
509, 714 
572, 060 
2, 234, 727 
328, 978 

43,820 
900, 501 
231, 286 


71, 670 
25, 688 

9,514 
20, 409 
51,121 
53,608 

6,874 

2,319 
32, 985 
14, 465 


11,661,274 

2,374,258 

1,022,288 

973, 796 

685, 063 

3, 173, 844 

826, 184 

43,627 
887, 684 
240, 357 


57, 036 


Business profit 


22, 729 


Partnership profit " 

Net capital gain " 


9,450 
22,497 


Rents and royalties profit- 
Dividends received '3 

Income from fiduciaries 3t__ 
Partially tax-exempt in- 
terest on Government 
obligations s'— . . --. 


42,091 

54, 156 

8,738 

1,322 


Other taxable interest. 

Other income 38_ . 


22, 017 
8,493 






Total income . 


15. 092, 960 


344, 055 


17, 316, 505 


288,653 


21,888,373 


248, 530 






Deductions: 2» 

Net loss from business 

Net loss from partnership s'.. 
Net capital loss *2 _ 


63.885 
29, 004 
183, 762 
517, 217 
541,191 
272, 822 
688, 277 


130, 522 
42,943 
27,274 
88, 538 
64, 143 
6,994 

396, 499 


67, 453 
23, 876 
145,728 
503, 730 
596, 559 
305, 155 
764, 191 


116, 068 
35, 601 
21, 616 
67, 924 
48. 415 
4,998 

375. 384 


79, 520 
21, 307 
129, 704 
544, 869 
698, 609 
385,838 
788, 416 


90, 070 
28,190 
14, 845 


Interest paid *' .. 


48, 189 


Taxes paid <i .. 


38, 850 


Contributions 3? 


3,753 


Other deductions 3' 


311, 263 


Total deductions 


2, 296. 158 


756, 914 


2, 406, 693 


670, 006 


2. 648, 263 


535, 161 






Net income or deficit 


12, 796, 802 


24 412, 859 


14,909,812 


25 381, 353 


19, 240, 110 


25 286, 632 



For footnotes, see pp. 251-254. 



238 



STATISTICS OF INCOME FOR 1945, PART 1 



Table 21. — Individual returns and taxable fiduciary returns, with net income, 
1916-43; individual returns with adjusted gross income, 1944-45; also individual 
returns with no net income, 1928-4S {including fiduciary returns for 194S only), 
and with no adjusted gross income, 1944~45: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[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 
_otum'!, with 
"net Income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
taxable 
fiduciary 
returns, with 
net income 


Individual 
returns 
with no 

net income 


Number of returns J' 


6, 350, 148 


83,904 


6, 203, 657 


100,233 


7, 633, 199 


82,461 




Sources of income: " 

Salaries, wages, commis- 
sions, etc. 30 


14,148,510 

2, 493, 426 

1, 139, .301 

434,114 


67, 386 
23,421 
10, 885 
16, 947 


13, 240, 991 
2, 349, 344 
1, 053, 673 


65,825 
25, 954 
13, 533 


16, 440, 923 
2,698,217 
1,246,633 


49, 677 
13, 693 
10,385 


Business profit 


Partnership profit ^2 

Net capital gain " 


Net short-term capital gain 
in total income "_ _ __. 


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 
6,301 

1 607 


Net long-term capital gain <<_ 






Net gain from sales of prop- 
erty other than capital 

assets <5 _ . ,. 






Rents and royalties profit.. 

Dividends received " 

Income from fiduciaries ".. 

Partially tax-exempt inter- 
est on Government obli- 
gations 35_ 


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 se. 


22,148 
6,733 




Total income .... 


24, 454, 099 


250, 394 


22, 055, 449 


318, 769 


26, 390, 649 


228,690 




Deductions: 2« 

Net loss from business 

Net loss from partnership 32. 
Net capital loss " __ 


97, 940 
29,011 
264, 192 


124,159 
40, 034 
28, 695 


99,263 
30, 662 


142, 717 
37, 800 


100, 895 
28, 385 


122,076 
28,396 


Net long-term capital loss <■< 


395, 779 

21,805 
509, 093 
816,381 
407, 419 

674, 562 

203,112 


192, 220 

21,427 

48,049 

44, 779 

6,560 

179, 374 


316, 915 

27,349 
548, 877 
R82. 390 
494, 789 

f 18,635 
{ 81. 887 
I 446, 393 

252,264 


151 049 


Net loss from sales of prop- 
erty other than capital 
assets <' .. .. 






27, 755 
33 804 


Interest paid <' 


560, 997 
837, 272 
440, 010 

\ 797, 055 

189, 048 


44, 601 

37,618 

4,919 

278, 886 


Taxes paid <■ 


34,196 


Contributions 3? 


4,112 


Losses from fire, storm, 
etc.<9 


7,593 
45 107 


Bad debts " 


Other deductions " 


68,927 


Amount distributable to 
beneficiaries ** 










Total deductions 


3, 215, 525 


558, 912 


3,158.076 


672, 925 


3, 198, 778 


513, 018 


Net income or deficit 


21, 238, 574 


25 308, 518 


18, 897, 374 


« 354, 156 


23, 191, 871 


« 284, 327 



For footnotes, see pp. 251-254. 



STATISTICS OF INCOME FOR 1945, PART 1 



239 



Table 21. — Individual returns and taxable fiduciary returns, with net income, 
1916-43; individual returns with adjusted gross income, 1944~45; also individual 
returns ivith no net inco7ne, 1928-4S {including fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944-45: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[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 


Number of returns 28 


14, 665, 462 


112,697 


25, 854, 973 


99, 828 


36, 537, 593 


163, 136 






Sources of income: 2' 

Salaries, wages, commis- 
sions, etc. 3" 


27, 653, 985 
4, 156, 570 
1, 557, 741 

122, 372 

271, 380 


53,276 
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 


Business profit _ 


23, 468 


Partnership profit 32 

Net short-term capital gain 


7,181 


Net long-term capital 






Net gain from sales of 
capital assets *' 


361, 915 

62, 554 

1, 956, 567 

3, 099, 138 

777, 677 

85. 748 
44, 987 
917, 013 

18, 681 
138, 550 
639, 701 


6,766 


Net gain from sales of prop- 
erty other than capital 
assets " 

Rents and royalties profit 86_ 

Dividends received 33 

Income from fiduciaries 3<_. 
Interest on Government 
obligations: 
Partially tax-exempt 3s_ 
Taxable s" _.. .. 


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 

( 5,057 
{ 161, 850 
[ 747, 437 


2,417 
31, 598 
86, 362 
14, 548 

2,076 

31 

19, 991 


839 
33,449 
23, 928 
4,970 

685 
595 


Other taxable interest 

Dividends on share ac- 
counts in Federal savings 


992, 492 
i 754, 511 


21, 155 
7,423 


13, 066 
44 


Annuities^'.- 


2, 157 
7,199 


2,362 


Other income 39 


4,839 






Total income 


40, 861, 570 


239, 583 


64, 541, 837 


264, 032 


86, 448, 871 


181, 486 






Deductions: 2» 

Net loss from business 

Net loss from partnership 32_ 
Net long-term capital loss ". 
Net loss from sales of capi- 
tal assets <' . . 


132, 165 

29, 050 

386, 181 


127, 579 

25, 463 

175, 547 


123, 851 
32, 182 
702, 256 


104, 033 

24,173 

203, 165 


181, 850 
38, 343 


125, 349 
18,474 


244,420 

82, 924 

99, 018 
1, 149, 354 
2, 121, 137 
1, 445, 260 

651, 255 

112, 839 

162, 649 

1,061,856 

208, 605 


12, 192 


Net loss from sales of prop- 
erty other than capital 
assets <5 , ... 


38, 118 

(55) 

720, 073 

1, 255, 834 

734, 645 


33, 087 

(55) 

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 
royalties". 


10,097 


Interest paid <' 


18, 609 


Taxes paid *' 


27, 131 


Contributions 37 ..... 


4,884 


Medical and dental ex- 
penses 52 


5,126 


Losses from -fire, storm, 
etc.« 


30, 516 
92, 457 
617, 333 

236, 653 


9,005 
45, 585 
65, 219 


56, 935 
123, 312 
643, 103 

282, 136 


12, 639 
54, 539 
52, 095 


20, 291 


Bad debts*' 


31, 233 


Other deductions 3' 

Amount distributable to 


6^,593 










Total deductions 


4, 273, 025 


550, 968 


5, 673, 812 


556, 055 


7, 559, 509 


380,084 


Net income or deficit 


36, 588, 546 


25 311,385 


58,868,025 


25 292,023 


78, 889, 362 


2' 198, 598 



For footnotes, see pp. 251-254. 



240 



STATISTICS OF INCOME FOR 194 5, PART 1 



Table 21. — Individual returns and taxable fiduciary returns, with net income, 
1916-43; individual retttrns with adjusted gross income, 1944~45,' also individual 
returns with no net income, 1928-43 (including fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944-45: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net, income or deficit — Con. 

[Money figures in thousands of dollars] 



Distribution 



1943 



Individual 
returns and 
taxable 
fiduciary 
returns, 
with not 
income 



Individual 
returns and 

taxable 
fiduciary 

returns, 
with no net 

income 



1944 



Individual returns with 
adjusted gross income 



With 
standard 
deduction" 



With 

itemized 

deductions " 



Individual 
returns 
with no 
adjusted 

gross 
income * 



Number of returns ->. 



Sources of income: 2» 

Salaries, wages, commissions ^o 

Dividends 33 

Interest on Government obligations: 

Partially tax-exempt 3' 

Taxable =» 

Other taxable interest 

Annuities «* 

Income from fiduciaries 3< 

Kusiness profit 3i 

Business loss 3' 

Partnership profit 32 

Partnership loss 32 

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 3« 



Total income 

Adjusted gross income or deficit . 



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 I 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 



Deductions: 29 

Net loss from business 

Net loss from partnership 32 

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 3' 

Medical, dental, etc., expenses 52 

Losses from fire, storm, etc.** 

Other deductions 3s 

Amount distributable to beneficiaries *'. 



Total deductions 

Net income or deficit. 



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 



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 



25 249, 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) 
(See sources) 
(See sources) 

I 
(See sources) 
(See sources) 



709, 147 
1, 174, 521 
1, 256, 750 
801,363 
178, 742 
709, 190 



408, 732 



4, 829, 713 



25 226, 346 



59 28,114,182 



2,026 
3,302 
1,198 
1,398 

(58) 

516 



8,663 



25 258, 434 



For footnotes, see pp. 251-254. 



STATISTICS OF INCOME FOR 1945, PART 1 



241 



Table 21. — Individual returns and taxable fiduciary returns, with net income, 
1916-43; individual returns with adjusted gross income, 1944~45; also individual 
returns with no net income, 192S-4S {including fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944~45: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 



Distribution 



Individual returns with ad- 
justed gross income 



With standard 
deduction s* 



With itemized 
deductions " 



Individual 
returns 
with no 
adjusted 
gross in- 
come * 



Number of returns 28. 



41, 454, 193 



Sources of income: 2« 

Salaries, wages, commissions so 

Dividends 33 

Interest 

Annuities « 

Income from fiduciaries ^* 

Business profit 3i 

Business loss 3i 

Partnership profit 32 

Partnership loss 32 

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 39 



70, 520, 489 
1, 036, 875 

95, 553 

242, 628 
8, 173, 962 

168, 145 

3, 284, 350 

35, 592 

833, 190 
77, 276 
34, 508 
21,316 

852, 489 
91, 539 

373, 953 



Adjusted gross income or deficit- 
Deductions: 2« 

Interest paid *' 

Taxes paid *' 

Contributions 3? 

Medical, dental, etc., expenses '2... 

Losses from fire, storm, etc.^' 

Other deductions 38 



85, 054, 139 



Total deductions 

Net income or deficit. 



8, 296, 798 



21, 137, 730 

2, 869, 150 

99, 132 

702, 966 

4, 398, 060 

181, 973 

3,911,534 

50, 911 

1,442,511 

104, 393 

29, 414 

48,647 

905, 642 

84, 453 

221, 233 



35, 246, 992 



694, 782 

1, 245, 603 

1, 448, 208 

932, 956 

152, 476 

1, 051, 477 



5, 525, 492 



59 29, 721, 500 



181, 792 



41, 580 
18, 625 

(58) 
(58) 

11,462 
290, 074 
12, 862 
62, 445 
32, 332 
11,856 

3,903 
57, 169 
13, 321 
13, 745 

4,872 



2i 292, 472 



2,098 
3,777 
1,803 
2,820 
797 
1,748 



13,044 



25 305, 516 



For footnotes, see pp. 251-254. 



242 



STATISTICS OF INCOME FOR 19 45, PART 1 



Table 22. — Individual returns and taxable fiduciary returns with net income, 
19S6~4S; individual returns with adjusted gross income, 1944~45; by States and 
Territories: Number of returns, net income or adjusted grosi income, and total tax 

[Money figures in thoosands of dollars] 



Income year 


Number 
of returns 


Net income ' 
1936-43; ad- 
justed gross 
income « 
1944-45 


Tax" 


Number 
of returns 


Net income ' 
1936^3; ad- 
justed gross 
income ' 
1944-45 


Tax'o 




United States «' 


Alabama 


Individual returns and tax- 
able fiduciary returns with 
net income: 
1936- 


5,41.3,499 
6. 350, 148 
6, 203, 657 
7, 633, 199 
14, 665, 462 
25. 854, 973 
36. 537. 593 
f43,556,«49 


19,240,110 
21, 238, 574 
18,897,374 
23,191,871 
36, 588, 546 
58, 868, 025 
78, 889, 362 
99, 482, 206 


1,214,017 

1,141,569 

765, 218 

928, 394 

1, 495, 930 

3, 905, 625 

•2 8,926,712 

M 14,587,669 

20 17,121,265 

16,034,025 
17, 005, 431 


31,712 
39, 959 
39, 261 
49.243 
99. 990 
209. 344 
384, 860 
524, 821 


106, 648 
1.30. 127 
116.163 
150,021 
248, 276 
472. 168 
807. 380 
1,027,404 


3, 435 


1937 


4,156 


1938 


2.715 


1939 


3,789 


1940 


7,774 


1941. 


28,323 


1942 . 


" 77, 356 


1943. 


82 123,504 






Individual returns with ad- 
justed ?ross income: 
1944_ 


46, 919, 590 
49, 769, 196 


116,406,018 
120. 183, 733 


572. 002 
605, 871 


1,185,411 
1,210.859 


130, 232 


1945 — 


134, 976 








Alaska 


Arizona 


Individual returns and 
taxable fiduciary returns 
with net income: 
1936 


(M) 
(M) 
(63) 

6,982 

13. 956 

25, 702 

39, 159 

1 («') 


(63) 
(63) 
(63) 

17, 669 
31.382 
53.281 
100, 516 

(63) 


(63) 
(63) 
(63) 

308 

553 

2,420 

62 13, 267 

(63) 
(63) 

(63) 
(63) 


16, 842 
20, 809 
20,532 
26, 073 
42. 932 
76. 101 
132, 647 
162,021 


51,444 
62. 432 
56.564 
69. 348 
101. 476 
168,460 
284,079 
347, 733 


1,429 


1937 


1,542 


1938 

19.39. 


1,048 
1,290 


1940 


2.207 


1941 


8,940 


1942. 


•2 31, 428 


1943 


«2 48, 639 






Individual returns with ad- 
justed gross income: 


(93) 
(63) 


(63) 
(63) 


160,413 
184, 246 


384,422 
426, 052 


48,930 


1945 


55,000 








Arkansas 


California 


Individual returns and 

with net income: 
1936. 


16. 587 

18. 502 

19, 720 
23,203 
49, 608 
99,264 

186, 631 
1 255, 559 


61.157 
64,054 
63, 377 
75, 669 
124. 787 
239. 990 
383, 152 
470, 197 


2,074 
1.934 

1, .577 

1,902 

3,502 

16. 480 

«' 38. 519 

6J 55, 614 

2» 67, 247 

65, 437 
68,215 


436, 128 

510, 224 

526, 593 

631,218 

1. 205, 853 

2, 056. 686 

2,836,783 

3, 582, 800 


1,494,599 
1, 677. 450 
1.585,720 
1,892.885 
2,911,718 
4, 602, 200 
6, 303, 059 
8, 897, 147 


76,428 


1937 . 


74,836 


1938. 


60,127 


1939. 


60,313 


1940 


95.024 


1941 


296. 062 


1942 


•» 771. 916 


1943 


«2 1^478,665 






Individual returns with ad- 
1944 


294,518 
310, 517 


581,338 
592. 339 


3,935,568 
4,083,251 


10, 649, 860 
10, 989, 863 


1, 544, 444 


1945 


1, 764, 266 



For footnotes, see pp. 251-254. 



STATISTICS OF INCOME FOR 1945, PART 1 



243 



Table 22. — Individual returns and taxable fiduciary returns with net income, 
1936-43; individual returns with adjusted gross income, 1944-43; by States and 
Territories: Number of returns, net income or adjusted gross income, and total tax — • 
Continued 

[Money figures in thousands of dollars] 



Income year 


Number 
of returns 


Net income « 
1936-43; ad- 
justed gross 
income • 
1944^5 


Tax«« 


Number 
of returns 


Net income « 
1936-43: ad- 
justed gross 
income 6 
1944^5 


TaxM 




Colorado 


Connecticut 


Individual returns and tax- 
able fiduciary returns with 
net income: 
1936 - . 


40, 332 
45, 371 
42, 132 
55, 274 
109, 226 
178, 629 
280, 742 
f 336,172 


146, 499 
156, 162 
130, 642 
164,978 
266, 828 
387, 202 
586.460 
736, 507 


8,935 

9,010 

5,783 

6,134 

9,066 

23,909 

92 66, 622 

62 102, 802 

'» 121,395 

110,086 
131, 725 


121,805 
145, 363 
132, 395 
167, 869 
331, 727 
591, 604 
738,943 
807, 224 


439, 106 

484, 984 

409, 629 

527, 467 

855, 452 

1, 404, 359 

1, 841, 778 

2, 069, 610 


35,983 

34, 891 

20.904 

27,684 

45. 539 

110, 590 

62 254, 040 

62 349,464 


1937 


1938— . 


1939 


1940 


1941 


1942 


1943 




20 415, 706 

364, 464 
341, 245 


Individual returns with ad- 
justed gross income: 
1944 


350, 109 
403, 785 


824,968 
949, 265 


822, 010 
837, 399 


2, 325, 383 
2,178,897 


1945 






Delaware 


District of Columbia 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1936 


13, 739 
16, 836 
17,061 
20, 658 
38, 422 
64, 330 
94,520 
f 96, 100 


96, 695 
104, 342 

85, 395 
118, 686 
156, 874 
196, 183 
243, 699 
266, 765 


25, 539 

25, 219 

14, 339 

28, 064 

32, 987 

37,654 

«2 43, 530 

62 58, 062 

20 68, 522 

68, 106 
62, 637 


106, 863 
110, 658 
113,869 
115,081 
162, 095 
250, 954 
363, 637 
354, 247 


327, 468 
329, 916 
321,128 
346, 905 
428,901 
597, 870 
805, 241 
838, 869 


13, 291 

11, 630 

9,696 

10, 655 

16, 132 

45, 523 

62 106, 499 

62 139, 366 


1937 


1938 


1939 


1940- 


1941 


1942 


1943. 




20 165, 439 

151, 273 
158, 284 


Individual returns with ad- 
justed gross income: 
1944 


118,873 
107, 709 


339, 264 
299, 012 


373, 654 
386, 412 


956, 456 
993, 047 


1945. 






Florida 


Georgia 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1936 


44,048 

52, 417 

56, 401 

71,514 

139, 786 

239, 019 

406, 036 

f 547,658 


197, 705 
234, 631 
218, 938 
264, 895 
400, 773 
603, 598 
872, 941 
1, 235, 962 


18, 608 

21, 287 

16, 005 

17, 521 

27, 896 

54, 299 

62 106, 706 

62 192, 827 

20 224, 113 

222, 794 
256, 002 


49,512 

56, 768 

58, 309 

69, 914 

129,411 

256, 867 

415, 774 

616, 960 


181, 626 
205, 053 
194, 543 
237, 107 
360, 654 
604, 988 
878, 950 
1, 216, 877 


8,479 

8,370 

6,904 

8,581 

14, 633 

41,700 

62 100, 825 

62 158, 764 


1937.. 


1938 


1939.. 


1940 


1941 


1942 -. 


1943 




20 187, 348 

177, 956 
186,806 


Individual returns with ad- 
justed gross income: 
1944 


619, 844 
690, 505 


1. 534, 019 
1, 669, 373 


682, 269 
751, 585 


1,421,316 
1, 546, 107 


1945 





For footnotes see pp. 251-254. 



244 



STATISTICS OF INCOME FOR 194 5, PART 1 



Table 22. — Individual returns and taxable fiduciary returns with net income, 
1936-43; individual returns with adjusted gross income, 1944-4^,' ^V States and 
Territories: Number of returns, net income or adjusted gross income, and total tax — 
Continued 

[Money figures in thousands of dollars] 



Income year 


Number 
of returns 


Net income > 
1936-43: ad- 
justed gross 
income « 
1944-45 


Tax'o 


Number 
of returns 


Net income ' 
1936-43: ad- 
justed gro-ss 
income « 
1944-45 


Tax" 




Hawaii 


Idaho 


Individual returns and tax- 
able fiduciary return.s 
with net income: 
1936 


15, 214 
17,394 
19, 048 
22, 873 
42. 952 
99, 426 
164,583 
f 155,834 


58, 738 
64, 825 
62, 684 
7.3, 190 
110,279 
222, 663 
419, 956 
420, 058 


4,408 

3,709 

2,632 

2, 591 

4,534 

13.356 

«» 51. 292 

«J 72. 866 

211 86, 130 

72. 651 
84, 330 


14,201 

15, 683 
1,3,245 

16, 917 
43, 430 
74,915 

121,153 
153,338 


41,693 
43, 335 
.34, 271 
41.983 
83, 678 
1,52, 923 
243, 944 
321, 552 


752 


1937 


693 


1938 


442 


1939 . 


623 


1940 


1.138 


1941 


5,940 


1942 „ 


«2 24, 187 


1943 


«2 37, 278 
20 45, 742 




Individual returns with ad- 
justed gross income: 
1944 . 


172, 862 
190, 431 


476, 099 
522, 070 


163. 667 
180, 678 


351, 087 
376, 559 


37, 034 


1945 -.. — - - 


41,488 








Illinois 


Indiana 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1936 


418, 303 

505, 050 

498,614 

614, 599 

1, 272, 565 

2,081,848 

2, 723, 405 

f3, 095, 347 


1, 599, 035 
1, 804, 785 
1, 626, 760 
1, 988, 296 
3, 315, 370 
4, 871, 224 
5, 944, 257 
7,330,077 


102, 036 

103, 228 

69, 737 

81. 396 

134. 2,54 

345, 082 

" 692, 848 

«2 1,138,887 

20 1, 336, 093 

1, 297, 781 
1, 359, 845 


103. 303 
132. 218 
122,018 
156, 404 
352, 182 
683,411 
1, 002, 578 
1, 187, 837 


332, 021 

401,914 

344, 431 

448, 824 

813,412 

1,472,442 

2, 053, 094 

2, 642, 560 


15. 648 


1937 


15. 705 


1938 


10. 243 


1939 


14, 782 


1940 


24.227 


1941 


76. 461 


1942 


M 190. 217 


1943 


»2 343, 939 
20 401, 902 




Individual returns with ad- 
1944 


3, 281, 341 
3, 471, 774 


8, 702, 045 
9,026,694 


1,294.198 
1, 338, 572 


3, 144. 033 
3, 160, 005 


402,950 


1945 


404, 739 








Iowa 


Kansas 


Individual returns and tax- 
able fiduciary returns with 
net income: 

1936 


67, 345 
72, 3,59 
75, 514 
95.830 
252, a38 
432, 255 
638. 552 
f 748,883 


184,118 
196, 771 
191,017 
241,287 
477,609 
803, 533 
1,244,655 
1,495,674 


4,841 

4,886 

3,498 

4,695 

8,501 

30.208 

'2 109,4,57 

«2 175, 660 

20 205,997 

190, 061 
209,777 


47, 374 

,53, 182 

52, 027 

60, 527 

129, 473 

255, 045 

444, 936 

526, 652 


145,617 
154,317 
133, 806 
1.57,366 
266, 464 
520, 241 
867, 304 
1,104,144 


3,945 


1937 -- 


4,051 


1938 


2,658 


1939 


2,962 


1940 — 


5,266 


1941 


23,909 


1942 


«2 78, 483 


1943 


'2 137,093 
'0 161, 208 




Individual returns with 
adjusted gross income: 
1944 


782,428 
837,040 


1,66,3,934 
1, 775, 146 


608, 969 
638,076 


1,360,382 
1,348,436 


163,259 


1945 . 


165, 636 







For footnotes, see pp. 251-254. 



STATISTICS OF INCOME FOR 1945, PART 1 



245 



Table 22. — Individual returns and taxable fiduciary returns with net income, 
1936-43; individual returns with adjusted gross income, 1944-45; by Statts and 
Territories: Number of returns, net income or adjusted gross income, and total tax — 
Continaed 

[Money figures in thousands of dollars] 



Income year 



Number 
of returns 



Net income » 
1936-43; ad- 
justed gross 
income « 
1944-45 



Number 
of returns 



Net income « 
1936-43; ad- 
justed gross 
income • 
1944-45 



Tax'o 



Individual returns and tax- 
able fiduciary returns with 
net income: 

1936 

1937 

1938 

1939 

1940 

1941 

1942 



1943- 



Individual returns with 
adjusted gross income: 

1944 

1945 



Individual returns and tax- 
able fiduciary returns with 
net income: 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

Individual returns with 
adjusted gross income: 

1944 

1945 — . 



Individual returns and tax- 
able fiduciary returns with 
net income: 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 . 

Individual returns with ad- 
justed grt)S*feie8Hie: 

1944 

1945 



Kentucky 



Louisiana 



45, 189 

51, 192 

53, 701 

64,748 

131.909 

262, 107 

413, 714 

539, 761 



602, 755 
636, 487 



157, 007 
168,059 
159, 636 
185, 601 
321, 065 
567, 446 
823, 624 
1. 168, 163 



1,228,999 
1, 294, 558 



6,582 

5,723 

4,530 

4,905 

9,175 

28, 998 

«2 72, 980 

62 101,893 

2« 189, 026 



134, 683 
145, 151 



43, 728 
54, 519 
59, 127 
70, 752 
128, 202 
230, 930 
380, 000 
547, 907 



603, 200 
635, 463 



160, 055 
191,659 
192,258 
228, 246 
324, 676 
525, 798 
734, 200 
1, 119, 693 



1,318,078 
1, 360, 598 



Maine 



Maryland 



25, 057 
28,123 
27, 001 
32,296 
70, 776 
142, 619 
227, 041 
262, 353 



288,359 
311,807 



95, 
97. 
96, 
157, 
292, 
445, 
559, 



608, 188 
618, 253 



5, 181 

5,222 

8,059 

3,670 

5,689 

15,095 

«2 43, 338 

62 67, 630 

2" 78, 117 



69, 985 
72, 621 



Massachusetts 



284, 320 

314, 390 

302, 590 

378, 791 

670, 697 

1, 177, 572 

1,515,858 

1, 724, 818 



1, 784, 053 
1, 858. 647 



988. 904 
1, 053, 823 

868, 958 
1,141,825 
1,711,247 
2. 596, 823 
3, 247. 461 
3, 915, 863 



4. 466, 782 
4, 594, 761 



58, 876 

52, 382 

28,746 

42,412 

68,768 

171, 174 

62 369, 519 

62 580, 528 

20 683. 786 



624, 664 
665, 426 



105, 673 
1,33, 183 
135, 800 
161,367 
285, 629 
508, 679 
716,430 
841, 827 



867, 185 
873, 857 



391, 589 

457, 052 

423, 888 

516, 644 

723, 501 

1,211,128 

1, 618, 930 

1, 962, 755 



2. 211, 779 
2, 148, 457 



Michigan 



239, 363 

308, 486 

275, 425 

374, 013 

762, 766 

1,371,278 

1,785,117 

2, 041, 8.32 



2. 215, 631 
2, 273. 787 



862, 578 
984, 736 
807, 130 
1,046,909 
1,9.53,151 
3, 369, 744 
4,461,566 
5, 485, 135 



6, 237, 693 
5, 748, 698 



8,395 

8,172 

6,513 

7,304 

11,162 

34, 083 

62 84, 800 

62 147, 135 

20 172, 324 



167, 444 
171,090 



21, 594 

21, 500 

15, 225 

18, 565 

28,290 

81,415 

62 186, 169 

62 288, 615 

20 339, 481 



310, 888 
301, 693 



60, 303 

51,435 

29, 512 

40, 142 

78, 566 

220, 616 

M 547, 734 

62 860, 385 

20 1,011,239 



909, 432 
804, 959 



For footnotes, see pp. 251-254. 



246 



STATISTICS OF INCOME FOR 194 5, PART 1 



Table 22. — Individual returns and taxable fiduciary returns with net income, 
19S6-4S; individual returns with adjusted gross income, 1944-45; by Sta ' ;s and 
Territories: Number of returns, net income or adjusted gross income, and total tax — 
Continued 

[Money fignres in thousands of dollars] 



Income year 


Number 
of returns 


Net income « 
1936-43; ad- 
justed gross 
income • 
1944-45 


TaxM 


Number 
of returns 


Net income « 
1936-43; ad- 
justed gross 
income « 
1944-:" 


Tax" 




Minnesota 


Mississippi 


Individual returns and tax- 
able fiduciary retumswith 
net income: 
1936 


86,294 
107, 560 
108, 506 
131,798 
303, 934 
510,6.32 
719, 251 
f 873,639 


296,979 

321.717 

299,992 

364, 388 

647, 370 

1, 044, 556 

1,3.59,158 

1,736,311 


13, 677 

11,909 

8,870 

11,121 

17,743 

51,947 

«» 122, 357 

«« 210, 693 

'<• 244, 595 

237,630 
273, 639 


16.296 
17,823 
19,881 
24,269 
47, 732 
92, 262 
165, 731 
223,706 


54,517 
55,868 
57, 872 
73,096 
117, 403 
224, 439 
346.881 
430, 315 


1,740 


1937 . 


1,542 


1938 - 


1,138 


1939 


1,548 


1940 


2,844 


1941 .. 


14,693 


1942 — 

1943 


«>37,410 
" 54, 570 

>» 67, 654 

69, 698 


Individual retu-ns with ad- 
justed gross income: 
1944 „ 


897, 451 
992,060 


1, 890, 787 
2, 146, 778 


261,609 
298, 610 


523, 396 
670, 868 


1945 „ — 


63,405 




Missouri 


Montana 


Individual returns and tax- 
able fiduciary returns with 
net income: 
1936 — — - 


130, 521 
145, 457 
144, 996 
168, 793 
329,338 
593, 756 
898, 520 
fl, 105, 416 


462, 885 

491,815 

4.52,816 

525, 689 

801,641 

1, 343, 747 

1,843,671 

2, 296, 333 


24, 211 

23,083 

18, 766 

20,423 

31,845 

87, 271 

" 197, 961 

M 309, 593 

'0 362, 203 

357,419 
378, 768 


23,916 
30, 468 
28, 037 
36, 277 
65, 985 
105, 770 
150. 523 
163, 443 


68,788 
79,583 
71,827 
94, 463 
145, 148 
226, 276 
310, 491 
358. 241 


1,411 


1937 


1,228 


1938 - 


1,020 


1939 


1,456 


1940 — 


2,474 


1941 - 


9,729 


1942 


•' 32, 110 


1943 


«» 44. 143 






justed cross income: 
1944 — 


1, 199, 251 
1,308,035 


2,723,663 
2,820,759 


167,008 
185, 907 


373, 608 
409,214 


43, .V12 


1945 


48,520 








Nebraska 


Nevada 


Individual returns and tax- 
net income: 
193fi 


36, 887 
40,629 
39, 393 
47, 610 
106.211 
181,543 
323, 138 
f 392,710 


115,138 
120,277 
111.243 
134, 126 
227, 087 
361,131 
013, 789 
793, 772 


3,222 

2,951 

2.328 

2,711 

4,860 

15, 971 

M 54, 917 

«' 94. 907 

»« 109. 947 

97, 511 
123,919 


7.554 
8,944 
8,987 
11,089 
20.716 
38, 91 1 
59, 173 
68,667 


27, 045 
31, 635 
28,129 
31,248 
53,240 
87, ^M 
137.218 
158,379 


2,226 


19.37 


2,440 


1938 — 


1.719 




1,928 


1940. — 


3.194 


1941 


6,463 


1942 


« 17,947 


1943 


M 26. 026 






Individual returns with ad- 
1944 


415,774 
460.076 


860. 093 
980, 087 


55,601 
65, 174 


154.191 
177, 485 


25,419 


1945 


30,566 







For footnotes, see pp. 251-254. 



STATISTICS OF INCOME FOR 1945, PART 1 



247 



Table 22. — Individual returns and taxable fiduciary returns with net income, 
1936-48; individual returns with adjusted gross income, 1944-45; by States and 
Territoriek:' Number of returns, net income or adjusted gross income, and total tax — 
Continued 

[Money figures in thousands of dollars] 



Income year 

el- • 


Number 
of returns 


Net income s 
1936-43; ad- 
justed gross 
income « 
1944-45 


Tax «« 


Number 
of returns 


Net incomes 
1936-43; ad- 
justed gross 
income ' 
1944-45 


Tax«o 


- - 


New Hampshire 


New Jersey 


Individual returns and tax- 
able fiduciary returns with 
net income: 
1936 — 


19,664 
21, 64r 
21,118 
26, 010 
53, 634 
103, 249 
147,007 
f 166,447 


62, 820 
68, 046 
59. 704 
73, 902 
117,785 
205, 392 
279, 946 
334, 787 


3,059 

3,2.30 

1,855 

2,626 

3,764 

10. 496 

M 24, 151 

" 38. 354 

20 45, 394 

39,289 
47, 393 


260, 328 

297, 053 

302, 957 

388, 932 

734, 292 

1,221,792 

1. 515, 691 

1, 729, 830 


928, 153 
1,001,637 

928, 771 
1,185,305 
1,850,604 
2, 895, 069 
3, 319, 236 
4, 196, 078 


54 395 


1937- - - 


51 564 


1938 


36, 806 
47, 479 
74 722 


1939 - 


1940 


1941 


190 565 


1942 - — 


«2 375, 399 
•2 620, 187 


1943 






Individual returns with ad- 
justed gross income: 
1944 - 


184, 451 
194, 999 


369.059 
392, 882 


1, 829, 218 
1,981,047 


4, 955, 529 
5, 225, 042 


703,308 
737,972 


1945 - - 






New Mexico 


New York 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1936 


11, 222 
13, 596 
13, 726 
17,178 
29,168 
52,018 
81,083 
f 104,076 


34, 953 
42. 469 
39, 486 
49, 685 
71,150 
118, 440 
169, 103 
219,684 


800 
1,141 

829 

1,361 

2,026 

6,530 

M 18, 141 

" 27, 623 

20 33,434 

23. 433 
34,844 


976, 939 
1,070,628 
1,065,103 
1, 294, 244 
2, 180, 949 
3, 470, 004 
4, 453, 391 
5, 268, 341 


3, 864, 453 
3, 875, 606 
3,426,113 
4, 226, 671 
'5, 864, 380 
8,281,375 
10, 046, 607 
12, 910, 306 


348, 687 
296, 063 
186, 357 
215 923 


1937 „ 


1938 


1939 


1940 - 


323 155 


1941 


685 149 


1942 .. 


62 1.339,959 
62 2, 163, 443 


1943 




20 2, 532, 377 

2,435,681 
2, 743, 072 


Individual returns with 
1944 


122, 992 
140, 033 


245. 781 
294, 776 


5, 599, 607 
6,063,750 


15, 653, 778 
16, 816, 795 


1945 - - - - 






North Carolina 


North Dakota 


Individual returns and tax- 
able fiduciary returns 
With net income: 
1936 


42, 075 
48,645 
50,481 
61,019 
128, 582 
277,997 
504, 872 
f 668,111 


156, 362 
175, 495 
163, 558 
193, 275 
312. 865 
604, 724 
934,111 
1, 186, 994 


10,499 

10, 582 

7,774 

9,163 

14, 022 

39, 186 

«2 84, 378 

'2 141,284 

20 167, 138 

163, 057 
181, 173 


10, 809 
11, 408 
11,457 
13, 958 
39,235 
88,219 
127, 323 
157, 435 


26, 705 
28. 352 
27, 447 
32, 695 
75, 195 
150, 679 

219. 669 

292. 670 


352 
359 
280 
342 
754 
3,704 
62 14 441 


1937 - 


1938- 


1939 - 


1940 . 


1941 


1942 - 


1943 ^. - 


62 30,412 




20 35, 013 

32,856 
36, 705 


Individual returns with ad- 
justed gross income: 
1944 


761. 289 
842,833 


1.483,498 
1, 623, 637 


160,511 
175,955 


332, 683 
350, 589 


1945 





For footnotes, see pp. 251-254. 



248 



STATISTICS OF INCOME FOR 194 5, PART 1 



Tablk 22. — Individual leturns and taxable fidxiciary returns with net income, 
1936-43; individual returns with adjusted gross income, 1944~4'^; by States and 
Territories: Nu7nber of returns, net income or adjusted gross income, and total tax — • 
Continued 

[Money figures in thousands of dollars] 



Income year 


Number 
of returns 


Net Income * 
1936-43: ad- 
justed gross 
income ' 
1944-45 


Tax «o 


Number 
of returns 


Net income ' 
1936-43: ad- 
justed gross 
income « 
1944-45 


Tax «o 




Ohio 


Oklahoma 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1936 


308, 789 

384, 077 

345, 903 

442, 048 

905. 162 

1,691.662 

2, 273, 920 

f2, 690, 274 


1,078,986 
1,228.085 
1,013,713 
1,, 31 5, 1.32 
2,277,911 
3. 895, 008 
5. 095, 365 
6, 416. 706 


58, 477 

59, 703 

36, 375 

48, 738 

86, 651 

242, 969 

«2 566, 623 

«» 922, 019 

20 1,076,761 

1, 035, 280 
1,015,220 


51,277 
55. 323 
56, 083 
65, 009 
112,417 
212,510 
348. 322 
459, 155 


170, 786 
190. 524 
170,403 
188, 767 
278, 140 
476, 375 
656, 608 
919,678 


6.632 


1937 


8.266 


1938 


5.267 


1939 


4.886 


1940 . 


8.812 


1941 


28.172 


1942 


" .59, 798 


1943 -- 


"110,724 






Individual returns with 
adjusted sn^oss income: 
1944 - 


2, 874, 184 
2, 953, 543 


7. 474. 899 
7, 287. 283 


500, 026 
571, 796 


1,115,362 
1,211,284 


133, 151 


1945 


137, 486 








Oregon 


Pennsylvania 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1936 


37. 778 

51.802 

53, 807 

66, 478 

123,635 

232, 185 

390, 179 

f 458,568 


118.061 
144, 034 
13,5, 376 
169, 618 
275, 686 
505, 239 
911,806 
1,171,328 


3,213 
3,252 
2,424 
3. 253 

6,845 

28. 219 

M 108. 305 

«2 183. 251 

J» 212, 326 

190, 522 
193. 654 


470,511 

576, 291 

505, 049 

633, a33 

1,227,243 

2, 229, 946 

3, 046. 124 

3. 307. 461 


1,604, .325 
1 , 892, 697 
1,562,160 
1,858.300 
3,057,110 
5, 076, 950 
6,571,5.55 
7,581,834 


104, 979 


1937 


97,339 


1938 


63,254 


1939 - 


85. 926 


1940 -- 


137. 958 


1941 


338, 064 


1942 - --- 


"713,032 


194.3 


" 1, 076, 068 






Individual returns with ad- 
justed gross income: 
1944— - 


488, 183 
518, 109 


1,308,151 
1, 314, 582 


3. 698. 731 
3, 872. 854 


9, 1C7. 768 
9,187,829 


1, 228, 122 


1945 


1, 275. 957 








Rhode Island 


South Carolina 


Individual returns and tax- 
able fiduciary returns with 
net income: 
1936 


38, 424 
43, 273 
41, 590 
51, 297 
103, 271 
203, 347 
263, 624 
f 287,470 


141,968 
151, 295 
122,135 
156,471 
250, 894 
455, 710 
574, 851 
653, 368 


10, 756 

10, 067 

5,012 

7,524 

12, 688 

32, 165 

M«7, 980 

M 95, 860 

'0 114,322 

103, 401 
108. 643 


19, 975 
23,316 
24, 097 
29, 709 
63, 585 
137, 616 
2.53, 251 
335,802 


61,787 
70,917 
67, 057 
83,914 
142, 395 
280. 755 
472. 524 
593, 837 


1,654 


1937 _ — - 


2,001 


1938 - 


1,315 


1939.- — 


1,855 


1940 


3,711 


1941 .. 


13,584 


1942. 


M 38, 517 


1943 


M 65, 806 






Individual returns with ad- 
justed gross iBeome: 
1944 


297,295 
315, 963 


730,029 
742, 636 


372,504 
400, 838 


691,338 
765,464 


64,716 


1945 ... 


78, 998 







For footnotes, see pp. 251-254. 



STATISTICS OF INCOME FOR 1945, PART 1 



249 



Table 22. — Individual returns and taxable fiduciary returns with net income, 
1936-43; individual returns with adjusted gross income, 1944~45; by States and 
Territories: Number of returns, net income or adjusted gross income, and total tax — 
Continued 

[Money figures in thousands of dollars] 



Income year 


Number 
of returns 


Net income ' 
1936-43; ad- 
justed gross 
income 6 
1944-45 


Tax«o 


Number 
of returns 


Net income » 
1936-43; ad- 
justed gross 
income » 
1944-45 


TaxM 




South Dakota 


Tennessee 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1936 


10, 724 

11, 328 
11, 801 
14, 526 
38. 018 
79, 279 

128, 515 
f 134,206 


27, 756 

27, 870 

28, 074 

34, 285 

67, 425 

138, 575 

218. 140 

242, 073 


431 

377 

332 

483 

816 

3,938 

62 14, 069 

" 25, 197 

20 29, 030 

25,124 
34, 801 


48,048 

58, 598 

58, 132 

71, 606 

138, 602 

262. 156 

445. 045 

616, 094 


173, 317 
195, .529 
186, 396 
229, 798 
357, 765 
617, 698 
925, 352 
1, 207, 188 


7,343 

7 568 


1937 


1938 - - 


6 637 


1939 


8 193 


1940 

1941- 


14, 291 
43 140 


1942 


« 96. 255 
62 153,816 


1943 - 




20 179, 168 

159, 812 
173 584 


Individual returns with ad- 
justed gross income: 
1944 . 


159, 583 
192, 316 


277, 578 
347, 498 


694, 233 
695, 825 


1, 406, 248 
1,413,075 


1945 - 








Texas 


Utah 


Individual returns and tax- 
able fiduciary returns with 
net income: 
1936 


156, 855 
196, 415 
206, 210 
237, 742 
457, 136 
792, 947 
1, 320, 969 
ri, 720, 062 


569, 444 
725, 592 
691. 247 
753, 070 
1,162,278 

1, 836, 788 

2, 696, 512 

3, 635, 677 


27, 266 

33, 918 

28,144 

24. 571 

41. 051 

126, 046 

62 305, 531 

«2 513, 347 

20 611, 809 

559. 973. 
609, 637 


16, 262 
19, 892 
19, 278 
23, 573 
39, 460 
77, 805 
151, 584 
188, 462 


50, 927 

59, 614 

53, 219 

63, 010 

94. 235 

170.717 

317,873 

425, 234 


1 458 


1937 .- . 


1 620 


1938 


1 059 


1939.- - - 


1 180 


1940-— 


2,012 
7 593 


1941 


1942 


62 26 556 


1943- 


62 50. 210 




20 57, 627 

49, 717 
51 680 


Individual retm-ns with ad- 
justed gross income: 
1944 


1, 947, 800 
1, 988, 628 


4, 351, 859 
4, 492, 619 


194, 344 
214, 841 


457, 892 
474,067 


1945 „ „ - - 








Vermont 


Virginia 


Individual returns and tax- 
able fiduciary returns with 
net income: 
1936- 


12, 193 
13, 874 
13, 683 
15, 893 
34, 454 
58, 894 
82, 057 
f 92, 286 


37, 146 
40,647 
36, 661 
44,834 
74, 476 
116,619 
151, 261 
173, 487 


1,196 

1,231 

777 

1,265 

2,281 

5,457 

«2 13, 287 

62 19, 043 

20 22, 437 

21, 791 
24, 229 


62,449 

71, 645 

72, 625 
90, 413 

183, 289 
368, 661 
595, 377 
710, 996 


218, 974 
245, 434 
228, 428 
286, 121 
477, 918 
866, 514 
1, 273. 452 
1, 477, 637 


11 791 


1937— - .- - 


12, 379 

7,829 

11,040 

20, 704 

56,023 

92 131, 492 

62 188, 755 


1938 - 


1939 - .. 


1940 — - . 


1941 , 

1942 


1943- 




20 224, 670 

208,124 
210, 710 


Individual returns with ad- 
justed gross income: 
1944 


106, 967 
113, 448 


205, 539 
214, 858 


775, 479 
817, 140 


1, 709, 021 
1, 709, 765 


1945 





For footnotes, see pp. 251-254. 



865193—51- 



-17 



250 



STATISTICS OF INCOME FOR 194 5, PART 1 



Table 22. — Individual returns and taxable fiduciary returns with net income, 
19S6-A3: individual returns with adjusted gross income, 1944~43; by States and 
Territories: Number of returns, net income or adjusted gross income, and total tax — 
Continued 

[Money figures in thousands of dollars] 



Income year 


Number 
of returns 


Net Income ' 
1936-43; ad- 
justed gross 
income ' 
1944-45 


Tax'" 


Number 
of returns 


Net income « 
1936-43; ad- 
justed gross 
income ' 
1944-45 


Tax 60 




Washington " 


West Virginia 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1936 - 


88, 640 
104, 386 
106, 982 
126,577 
247, 134 
465. 691 
740, 736 
f 938,780 


259, 650 
295, 685 
276, 900 
323, 347 
545, 694 
994, 896 

1, 58S, 821 

2, 201, 773 


7,876 

8,315 

5, 168 

6, 357 

12, 821 

53,074 

"181,255 

82 326,120 

20 382,847 

331, 918 
328, 913 


47, 527 
59, 323 
54,014 
67, 914 
125,077 
265, 409 
381, 556 
444,801 


145, 746 
173, 671 

146, 991 
183, 744 
303, 721 
577, a31 
750, 391 
896, 571 


6,161 


1937 - -- 


6,204 


1938 — — 


3,482 


1939 


4,061 


1940 


7,579 


1941 


25,183 


1942 


62 53, 695 


1943 


62 89, 088 
M 103, 061 

112,127 


Individual returns with ad- 
justed gross income: 
1944 


896, 870 
959, 667 


2, 301, 808 
2, 329, 276 


480, 479 
545, 803 


1,072,958 
1, 143, 302 


1945- — - 


113,312 








Wisconsin 


Wyoming 


Individual returns and tax- 
able fiduciary returns 
with net income: 
19.36 


124, 202 
151,820 
147.609 
175, 523 
332. 382 
623, 766 
890, 083 
(1,061,398 
I . 


338. 951 

403, 656 

355. 241 

443, 388 

727, 472 

1,269.509 

1, 750, 926 

2, 156, 521 


1.3,615 

13, 593 

9, 034 

11,533 

19, 839 

62, 328 

62 154, 970 

62 263. 678 

20 305, 854 

300, 865 
337, 027 


10, 702 

12, 247 

11, 769 

13, 735 
28, 596 
48, 361 
67, 449 
79, 062 


30,327 
35, 287 
31,564 
38, 026 
66, 440 
108, 133 
141,707 
183, 307 


1,129 


1937 


1,061 


1938 — 


476 


1939 - - 


1,161 


1940 


1,584 


1941 


5.723 


1942 - - . 


62 14, 443 


1943 -.! — 


62 2:?, 835 






Individual returns with ad- 
justed gross income: 
1944 


1, 105, 294 
1, 209, 941 


2, 460, 891 
2, 713, 484 


78,948 
82,206 


197, 078 
198, 750 


26,006 


1945 


25,603 







For footnotes, see pp. 251-254. 



STATISTICS OF INCOME FOR 1945, PART 1 



251 



Footnotes for historical tables 19-22, -pages '219-250 



■ Data for returns with net income for 1913-15 arc 
secured from the annual reports of the Commissioner 
of Internal Revenue; for 1916-36 tabulated from 
Forms 1040 and 1040A showing net income, filed for 
Individuals and for estates and trusts; for 1937-43 
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 showing net income filed (im- 
properly) on Form 1040. except that for 1938 and sub- 
sequent years, the nontaxable returns in the last- 
mentioned category are excluded. (For require- 
ments for filing, see fable A, p. 350.) 

Data for 1916 are completely tabulated from each 
return. For individual returns with net income 
under $5,000, the number of returns is obtained 
annually from records of the Internal Revenue 
Bureau, but the distribution of the returns by net 
ihcome classes, as well as data regarding income and 
taxes and their distribution by net income classes, is 
in part estimated from samples and in part com- 
pletely tabulated for 1917, 1928. and 1930-42, and is 
estimated based on samples for 1918-27, 1929, and 
1943, except that for 1941-43 Form 1040A does not 
show deductions nor 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. For fiduciary 
returns. Form 1041, data are completely tabulated 
from each return for 1937-43. 

2 Data for individual returns with adjusted gross 
income for 1944-45 are tabulated from Forms W-2 
and 1040. 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 distribution of returns by adjusted gross 
income classes, as well as data regarding income and 
taxes and their distribution by classes, is estimated 
on the basis of samples. (For filing requirements, 
see table A, p. 350.) 

' Data for returns with no net income are not avail- 
able prior to 1928. Data for 1928-41 are completely 
tabulated from Forms 1040; and for 1942 are in part 
estimated based on a sample of Forms 1040; for 1943 
are the combination of completely tabulated data 
from 1,253 taxable Forms 1041 and estimated data 
based on a sample of Forms 1040. For 1937-43 the 
number of returns include those showing total deduc- 
tions equal to total income. Net deficit for 1928-31 
is before the deduction for prior year loss which is 
allowable against total income; for 1928-33 includes 
capital net gain; for 1932-33 includes capital net loss 
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 January 1, 
1939. 

For 1938-41, alternative tax is reported on a negli- 
gible 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 fiduciary retm-ns with 
no net income. In table 19, the alternative tax, the 
victory tax, and tte total income and victory tax 
for these retiu'ns are tabulated with that for returns 
with net income. 

< Data for individual returns with no adjusted gross 
income for 1944^5 are estimated based on samples 
of Forms 1040. 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 is, in general, the excess of gross income 
over deductions; for 1922-31 is before the allowable 
deduction for prior year net loss; for 1922-33, includes 
the capital net gain taxed at 121.2 percent; for 1924- 



33, excludes capital net loss for which a tax credit of 
12'/> percent was allowed; for 1940-43, is after the 
deduction for a net operating loss carried over from 
the two preceding taxable years but not from any 
taxable year beginning prior to January 1, 1939; for 
1941-43, includes the gross income reported on Forms 
1040A. Net income for fiduciary returns is net in- 
come taxable to the fiduciary, that is, after the deduc- 
tion of the amount distributable to beneficiaries. 
(Also see note 1.) 

6 Adjusted gross income for 1944^5 is gross income 
minus allowable trade and business deductions 
(including the net operating loss deduction), 
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 of property. Should 
these deductions exceed the gross income," there is an 
adjusted gross deficit. (Also see note 2.) 

7 Normal tax and surtax for 1913-15 are the tax 
receipts for the fiscal year ended June 30 immediately 
follovi-ing the year indicated, as shown in annual 
reports of the Commissioner of Internal Revenue, 
which receipts include fines, penalties, additional 
assessments, etc.; for 1913-17 include the additional 
tax; for 1940-41 the defense tax; for 1941-45 the optional 
tax; for 1943 the victory tax associated with normal 
tax and surtax as well as the victory tax on returns 
with no net income. For 1942-43, taxes are for the 
respective annual income, without regard to the for- 
giveness feature provided under the Current Tax 
Payment Act of 1943. (Also see notes 1, 2, and 3.) 

8 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 capital 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 1942-45, occur- 
ring in the case of a net long-term capital gain or 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 for this purpose by the 
amount of such long-term gain, plus 50 percent of 
such long-term gain. Alternative tax includes 
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; for 1943, the 
victory tax associated wth the alternative tax. For 
1942-43, alternative tax is for the respective annual 
income, without regard to the forgiveness feature 
provided under the Current Tax Payment Act of 
1943. (Also see notes 1 and 2.) 

8 For earned income credit limitation, see p. 370. 

i» Credits for income tax paid to foreign countries 
or possessions of the United States (allowable for 
1918 and subsequent years) and for income tax paid 
at source on interest from tax-free covenant bonds 
(allowable for all years) 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 1944-45. 

>i Tax for 1916-42 is before the credit for foreign in- 
come tax paid although this credit was allowable for 
1918 and subsequent years, and before the credit for 
income tax paid at source on interest from tax-free 
covenant bonds which was allowable for all years; 
for 1943-45, is after such credits (see note 10). Tax 
includes for 1938-41 and for 1943 the tax on returns 
with no net income; for 1940-41 defense tax; for 194.5 
victory tax; for 1941-45 the optional tax. Taxes for 
1942-43 are further explained in notes 18, 19, and a). 
(See also notes 1, 2, and 3.) 

'2 Returns for 1913 pertain to the last 10 months of 
that year. 



(Footnotes continued on p. 252) 



252 



STATISTICS OF INCOME FOR 19 45, PART 1 



Footnotes for historical tables 19-22, pages 219-250 — Continued 



'« Tax for 1917 inckules war excess profits taxes of 
$101,249,781 on individuals and $103,887,984 on part- 
nerships. 

M Revised figures: 

1920: Certain sources of income for returns 
with net income under $5,000 have been revised, 
according to Statistics of Income for 1935, Part 
1, p. 42, note 4. 

1923: Sources of income, deductions, net in- 
come, and taxes have been revised according to 
Statistics of Income for 1925, pages 2S-29. 

1929: Sources of income and deductions for re- 
turns 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- 
tions, other deductions, and total deductions for 
returns with net income under $5,000 have been 
revised according to Statistics of Income for 1937, 
P;\rt 1, p. 47, note 25. 

1932: Other deductions, total deductions, and 
net income for returns with net income under 
$5,000 have been revised according to Statistics 
of Income for 1935, Part 1, p. 31, note 6. 

» Taxes before the 25 percent reduction provided 
by section 1200(a), Revenue Act of 1924, efTective for 
1923. 

i« The 25 percent reduction in taxes for 1923 pro- 
vided by section 1200(a), Revenue Act of 1924. 

" Tax after the 25 percent reduction provided by 
section 1200(a), Revenue Act of 1924, eflective for 
1923. 

18 Tax for 1942 is before the tax credits for foreign 
tax paid and for tax paid at source on interest from 
tax-free covenant bonds, and is without regard to 
the amount of tax forgiven under the Current Tax 
Payment Act of 1943, for individuals who are liable 
for an income tax on both 1942 and 1943 incomes. 
The amount of the 1942 tax forgiven, as reported on 
the 1943 individual returns, is $4,723,467,646. 

»« Income and victory tax on 1943 income is after 
the tax credits rclatine to foreign tax paid and to 
tax paid at source on interest from tax-free covenant 
bonds and is without regard to the amount of tax 
forgiven under the Current Tax Payment Act of 
1943 for individuals who are liable for an income tax 
on both 1942 and 1943 incomes. The amount of 
1943 tax forgiven, as reported on the 1943 individual 
returns, is $1,017,813,898. 

20 Total income and victory tax, reported on 1943 
returns, is the aggregate of (1) the income and vic- 
tory tax on 1943 income less the credits for foreign tax 
paid and for tax paid at source on interest from tax- 
free covenant bonds, (2) the amount by which the 
1943 tax is increased to equal the 1942 tax liability on 
individual returns showing a smaller tax (or no tax) 
for 1943 prior to such adjustment, and (3) the unfor- 
Kiven portion of the smaller of the 1942 or 1943 tax 
liability of individuals liable for income tax in both 
years. The last two amounts constitute the adjust- 
ments neces-sarv for merging the 1942 and 1943 tax 
liabilities of individuals as provided under the 
Current Tax Payment Act of 1943. 



21 Net income classes are based on net income 
tabulated. (See note 5.) Returns with net deficit, 
regardless of the amount, are designated as retui-ns 
v?ith no net income. 

22 The number of returns for 1916 excludes 7,635 
returns of married women making separate returns 

(Footnotes continued on p. 253) 



from husbands (288 returns show net income of S.?, 000 
under .$5,000 and 7,347 show .$.5,000 and over). The 
net income on returns lilefl separately by husband 
and wife is comfjined and the total tabulated as one 
return. For subsequent years, the returns of mar- 
ried women filed .separately are included in their 
respective income class regardless of the husband's 
income. 

23 Adjusted gross income classes are based on the 
amount of adju.sted gross income as defined in note 6, 
except that returns with adjusted gross deficit, re- 
gardless of amount, are designated as no adjusted 
gross income. 

2« For 1943-45, this class includes nontaxable re- 
turns with income exceeding the designated limit. 

25 Deficit. 

28 Eflective tax rates (percent) for 1916-43 are 
based on the net income and tax (with income and 
victory tax on 1943 income used for 1943); and for 
1944-45 are based on adjusted gross income and tax. 

2' Data for 1917 exclude data for 1,640,758 returns 
with net income under $2,000 showing aggregate net 
income of $2,461,137,000. Net income, other deduc- 
tions, and total deductions have been adjusted to 
reflect the deduction for contributions. (In the 
Statistics of Income for 1917, contributions, although 
an allowable deduction, are not included Ln general 
deductions and have not been deducted from net 
income.) 

29 Number of returns and data are for returns with 
net income of $3,000 and over for 1916 (see note 22); 
$2,000 and over for 1917 (see note 27); $1,000 and over 
for 1918-20; for all returns with net income for 1921-27; 
and all returns with income or deficit for 1928 and 
thereafter. (For scope of estimated data see notes 
1-4.) 

29 Amounts of income from the various sources for 
1916 are gross receipts: the deductions, not having 
been allocated to the various sources, are included in 
the aggregate deiiuctions. Beginning with 1917, the 
amounts of income are the net amounts by which 
the gross receipts exceed deductions as reported in 
schedules on the return; net losses reported in sources 
of income are transferred in tabulation to deductions, 
1917-43, and are tabulated under a specified deduc- 
tion or in other dedtictions. Deductions exclude 
those for individuals filing Form 1040 \ for 1941-43 
and individuals using the standard deduction for 
1944-45. (Also see notes 1 through 4 and 28.) 

"> Salaries, wages, etc., reported only on individual 
returns, incr»rfe ''Professions and vocations" for 1916; 
wages and salaries of the individual, his wife, or 
dependent minors derived from business conducted 
as a sole proprietorship prior to 1924 and for 1944-45, 
such wages of wife and dependents only; and the tax- 
payer's earned income from partnership for 1916-26. 
For 1944^5, exclude wages of less than $100 per re- 
turn, reported on Forms W-2. from which no tax 
was withheld; such wages are tabulated as other 
income. 

31 Business profit or loss for 1916 exchtdes "Profes- 
sions and vocations." Prior to 1924 salaries of the 
proprietor and members of his family were deducti- 
ble in computing business profit or loss if the salaries 
are reported elsewhere as income: for 1914-4.=^ salaries 
of spouse and di-pendents only are deductible. For 
1944^5 the net ojierating loss deduction carried over 
from two preceding years is a business deduction. 



STATISTICS OF INCOME FOR 1945, PART 1 



253 



Footnotes for historical tables 19-22, pages 219-250 — Continued 



«2 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; dividends on 
stock of domestic corporations subject to Federal 
income taxation prior to 1936; dividends on stock of 
domestic corporations not subject to Federal income 
taxation for 1932-33; capital net gain or loss when the 
tax or tax credit is computed at 12 U percent prior 
to 1934; and the net gain or loss from sales of capital 
assets for 1938-45. Amounts for the years 1918-21 
include income from fiduciaries and income from 
personal service corporations except that dividends, 
partially tax-exempt interest on Government obli- 
gations, and, in the case of fiduciaries, interest from 
bonds upon which a tax was paid at source, received 
through such entities, are reported in their respective 
sources. 

33 Dividends include stock dividends for 1916-19' 
domestic dividends received through personal 
service corporations for 1918-21; dividends from stock 
of foreign corporations deriving more than 50 percent 
of gross income from sources within the United 
States prior to 1934, and dividends from stock of 
domestic corporations subject to Federal income 
taxation prior to 1936, both of which include such 
dividends received through partnerships and fiduci- 
aries. Beginning 1936, dividends include all foreign 
and domestic dividends except dividends on share 
accoimts in Federal 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 1944-45. 

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; 
for 1917-20 interest on corporation bonds upon which 
a tax was paid at source; prior to 1936 dividends from 
domestic corporations subject to Federal income 
taxation; for 1932-33 dividends from domestic cor- 
porations not subject to Federal income taxation; 
and capital net ga-n or loss when the tax or tax credit 
is computed at 12^ percent, prior to 1934. 

35 Partially tax-exempt interest (exempt from 
normal tax) is that received from certain Govern- 
ment obligations issued prior to March 1, 1941, 
namely. Ignited States savings bonds and Treasury 
bonds ov.-ned in excess of $5,000, and from obligations 
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 the 
taxable interest on Government obligations and the 
dividends on share accounts in Federal savings and 
loan associations, reported on nontaxable returns; 
and for 1943 include dividends on share accounts in 
Federal savin es 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 from 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 for 1933-39; all classes 
for 1940-43, including Form 1040A for 1940 only; and 
all classes. Form 1040, for 1944-45. (Partially tax- 
exempt interest not included is in other taxable in- 
terest for 1924-39 and in other income for 1941-45.) 



" Other income includes Income from fiduciaries 
for 1917; partially tax-exempt interest on Govern- 
ment obligations for J917-18; dividends from foreign 
corporations except 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 coprorations 
not subject to Federal income taxation for 1932-35; 
annuities prior to 1941; dividends on share accounts 
in Federal savings and loan associations for 1938-40; 
rents and royalties profit reported on Forms 1040A 
for 1941; dividends, interest, and annuities reported 
on Forms 1040A for 1941-43; and wages not subject 
to withholding, dividends, and interest, not exceed- 
ing $100 per return, reported on Forms W-2 for 
1944-45. 

3' Contributions, reported only on individual re- 
turns, were not allowed for 1916; exclude contributions 
made by individuals using Form 1040A for 1941-43 
or the standard deduction for 1944-45. 

" Other deductions exclude the prior year net loss 
allowable as a deduction in 1922-31; and deductions 
of individuals using Form 1040A for 1941-43 or the 
standard deduction for 1944-45; but include loss from 
rents and royalties prior to 1941; net operating loss 
deduction for 1940-43; amortizable bond premium 
on corporation bonds for 1943 and on all bonds for 
1944-45; bad debts from individual returns prior to 
19."9, from Form 1040A for 1939-40, and from Form 
1040 for 1943-45; loss from fire, storm, etc., reported 
on all individual returns prior to 1939, and on Form 
1040A for 1939-40; loss from fire, storm, shipwreck, 
etc., and bad debts from fiduciary returns prior to 
1944, and the amount distributable to beneficiaries 
prior to 1937; and the $500 special deduction for 
blindness for 1944-45. 

" Capital net gain from sales of assets held more 
than 2 years, including that received through partner- 
ships and fiduciaries, taxed at 121/2 percent for 1922-33; 
tabtilated 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. Cap- 
ital net gain is reduced by losses in ordinary net in- 
come for 1924-33. 

*" Capital net loss from sales of assets held mors 
than 2 years; including that received through partner- 
ships and fiduciaries, 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 1932-33 on the returns with no net income there 
is included also the capital net loss reported in sched- 
ule D when not used as a deduction. Capital net 
loss in schedule D for which the \2^ percent tai 
credit is taken is not tabulated as a deduction. 

«> Taxes and interest paid exclude amounts reported 
in schedules for business and for rents and royalties, 
and the taxes and interest of individuals filing Form 
1040A for 1941-43 or using the standard deduction for 
1944-45. (A summary of taxes paid for 1927-32 and 
of interest paid for 1928-32, for returns with net 
income of $5,000 and over, showing separately the 
amounts reported in general deductions from total 
income and amounts reported in business deductions, 
is published in Statistics of Income for 1932, table 
8-A, p. 80.) 

<2 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. 368, 369), depending on the time the assets 
were held, and the limitation on the deduction 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 partner- 
ships and fiduciaries. 



(Footnotes continued on p. 254) 



254 



STATISTICS OF IXCOME FOR 1945, PART 1 



Footnotes for historical tables 19-22, pages 219-250 — Continued 



" For 1938-41, short-term applies to sales of capital 
assets held 18 months or less upon which 100 percent 
of the Rain or loss is taken into account. The short- 
term gain reported includes the net short-term gain or 
loss rec'eived through partnerships and common 
trust funds and is after the deduction for carry-over. 
A net short-term cajiital 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 pp. 61-63.) 

" For 1938-41, long-term applies to sales of capital 
assets held more than 18 months, upon which 6R2^ 
percent of the gain or less 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 re- 
ported include the net long-term capital gain or loss 
received through partnerships and common trust 
funds. A net long-term capital loss is deductible 
from gross income. 

*5 Property other than capital assets is property used 
in trade or business of a character which is subject to 
the allowance for depreciation; for 1941-45 also in- 
cludes certain Government bonds which are not 
capital assets; and for 1942-45 real property used in 
trade or business. 

" Loss from fire, storm, shipwreck, or other cas- 
ualty, or from theft, not compensated for by insur- 
ance or otherwise, tabulated from Forms 1040 for 
1939-45, exclude.^ amounts reported in schedules for 
business and for rents and royalties, and such loss for 
persons using the standard deduction for 1944-45; 
tabulated in other deductions prior to 1939. 

" Bad debts, 1939-42, tabulated from Forms 1040. 
exclude bad debts reported in schedules for business 
and for rents and royalties; tabulated in other deduc- 
tions for all other years. 

<' Amount distributable to beneficiaries, reported 
on fiduciary returns, is a deduction allowed in com- 
puting the taxable net income of an estate or trust; 
included in other deductions prior to 1937. 

*' For 1942-45, 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 common 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 1944-45) computed without regard 
to capital gains and losses, or to $1,000, whichever 
is smallest. 

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. 

The excess of net loss from current year sales of 
capital a.ssets 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 exceeds the net capital gain of any year 
intervening between the year in which the lo.ss is 
sustained and the fifth succeeding year. (For carry- 
over see pp. 61-63.) 

•» Taxable interest on Oovernment 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; excludes that re- 
ceived through partnerships and fiduciaries and that 
reported on Forms 1040A for 1941^3 or Form W-2 
for 1944-45. The amount tabulated for 1941 is only 
that reported on taxable returns (such interest re- 
ported on nontaxable returns is tabulated with 
partially tax-exempt interest). Amortizable bond 
premium deducted for 1942-43. 



•' Dividends on share accounts in Federal savings 
and loan associations issued prior to March 28, 1942 
(exempt from normal tax), tabulated from Forms 
1040 and 1041, lor 1941-42, include such dividends 
received through partnerships and fiduciaries. 
Amounts tabulated for 1941 are only those reported 
on taxable returns (such dividends reported on 
nontaxalile returns are tabulated with partially tax- 
exempt interest). These dividends are reported in 
other income for 1938-40, and in partially tax-exempt 
interest for 1943. 

" Medical and dental expenses in excess of an 
amount equal to 5 percent of the net income for 
1942-43, or of adjusted gross income for 1944-45, com- 
puted without the deduction, exclude such expenses 
for individuals using Form 1040A for 1942-43 or the 
standard deduction for 1944-45. Maximum deduc- 
tion for 1942-43 is $2,500 in the case of a head of a 
family or a joint return of husband and wife, and 
$1,250 for all other individuals; for 1944-45, is $2,500 if 
two or more exemptions are claimed, and $1,250 if one 
exemption is claimed. 

" Included in partnership profit. 

" Included in other income. 

»3 Included in other deductions. 

5' 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 are item- 
ized and long-form returns. Form 1040, with no de- 
ductions filed by sijou'es of taxpayers who itemized 
deductions. (A relatively small number of returns 
with adjusted gross income show a net deficit after 
itemized deductions.) 

" Number of returns associated with this item is 
subject to sampling variation of more than 100 per- 
cent. Such items are not shown separately since 
they are considered too unreliable for general use; 
however, they are included in totals. 

5» Net income less net deficit. 

«« Total tax for 1936-42 is before tax credits for for- 
eign income tax paid and for income tax paid at 
source on interest from tax-free covenant bonds; for 
1943-45 is after such credits; for 1940-41 includes 
defense tax; for 1941-45 includes optional tax; and for 
1943 includes victory tax. Further explanation of 
tax for 1942-43 is given in notes 62 and 20. 

" The aggregates for data distributed by States 
for 1943-45 do not precisely agree with the aggregates 
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 distribu- 
tions for 1943 and 1945 are based on samples distinct 
from those used for income cla.ss distributions, and 
(3) the use of independent weighting factors for each 
collection district in compiling the State distribu- 
tions. 

«2 The tax liability for 1942 and for 1943, as de- 
scribed in note 60, is that computed on Income for 
the respective year and is without regard to the 
amount of tax forgiven under the Current Tax Pay- 
ment Act of 194.3. Neither tax was paid in fuU 
because of the forgiveness feature provided under 
section 6 of that Act, applicable to individuals w^ho 
are liable for a tax for both years. 

" Data not available; included in Washington. 

*• Data for Washington include data for Alaska for 
1936-38 and for 1943-45. 

" Rents and royalties profit or loss excludes that 
reported on Forms 1040.\ for 1941. the only year in 
which this source could be reported on Form 1040.\. 

»• Annuities tabulated from Form 1040 only. 



TAXABLE FIDUCIARY INCOME TAX 
RETURNS 



295 



TAXABLE FIDUCIARY INCOME TAX RETURNS 



SUMMARY DATA 

The total number of taxable fiduciary income tax returns, Form 
1041, filed for the income year 1945 is 113,560. The net income tax- 
able to the fiduciary is $478,495,000 and the tax liability is $176,- 
086,000, before tax credits. As compared with similar data for 1944, 
there is an increase of 21,191 returns, or 22.9 percent; an increase of 
$121,478,000 in net income, or 34.0 percent; and an increase of 
$45,008,000 in tax Hability, or 34.3 percent. 

Comparative data, taxable fiduciary returns, 1945 and 1944 

[Monej figures in thousands of dollars] 



1945 



1944 



Increase 



Number 
or 



Percent 



Number of returns 

Total income 

Net income taxable to fiduciary 
Tax liability (before credits) 



113, 560 
856, 594 
478, 495 
176, 086 



92, 369 
655, 623 
357, 017 
131, 078 



21,191 
200, 971 
121, 478 

45, 008 



22.94 
30.65 
34.03 
34.34 



FIDUCIARY RETURNS INCLUDED 

The taxable fiduciary returns filed for estates and trusts included in 
statistics are for the calendar year 1945, a fiscal year ending within the 
period July 1945 through June 1946, and a part year with the greater 
portion of the accounting period in 1945. 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 exemption. 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 adjustment is made whereby the "Amount 
distributable to beneficiaries," if any, is removed from other deductions 
and total deductions and tabulated under its proper caption. Tenta- 
tive 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 fiduciary, 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 more, or if any 
beneficiary is a nonresident alien; and for every trust for which he 
acts, if the net income is $100 or more, or if the gross income is $500 
or more regardless of the amount of net income, or if any beneficiary 
is a nonresident alien. 

Supplement E of the Internal Revenue Code provides that the taxes 
imposed on the income of individuals by Chapter 1 shall be applicable 
to the income of estates or from any kind of property held in trust. 

257 



258 STATISTICS OF INCOME FOR 194 5, PART 1 

The rates of tax, the provisions respecting gross income to be reported,, 
the deductions with certain exceptions, and the tax credits provided 
for the income of individuals apply also to that of estates and trusts. 

Net income of an estate or a trust is computed in the same manner 
and on the same basis as in the case of individuals, except that in lieu 
of the deduction for contributions to charitable, religious, scientific, 
literary, and educational organizations allowed to individuals, there 
is allowed as a deduction any part of the fiduciary 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 w^ell as amounts which, in the discretion of the 
fiduciary, may be distributed to the beneficiary or accumulated, if 
such amounts are reported in the income of the beneficiary. 

An estate is allowed an exemption of $500 against net income for 
both normal tax and surtax purposes ; and a trust is allowed an exemp- 
tion of $100 against net income for both normal tax and surtax pur- 
poses. 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 amortizable bond 
premium) and partially tax-exempt dividends on share accounts in 
Federal savings and loan associations, w^hich remains 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. Cm-rent collec- 
tion of tax does not apply to fiduciary income. Tax credits are allow- 
able for the fiduciary's share of the income tax paid to a foreign coun- 
try or possession of the United States and for the income tax paid at 
source on tax-free covenant bond interest. 

BASIC ITEMS 

Total income is the amount resulting from the combination of net 
profit and loss from rents and royalties, from trade or business, from 
partnerships, from sales or exchanges of property, together with in- 
come from dividends, interest, other fiduciaries, and miscellaneous 
income. This combined amount is an approximation of the adjusted 
gross income tabulated elsewhere in this report for individual returns. 

Net income taxable to the fiduciary is the excess of total income over 
the sum of allowable deductions and the amount distributable to 
beneficiaries. 

Exemption of $500 is allowable against the net income of an estate 
in computing both the normal tax and surtax; and $100 is allowed 
against not income of a trust in computing both normal tax and surtax. 

Tax liability, unless otherwise indicated, is the 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. The tax liability includes 



STATISTICS OF INCOME FOR 194 5, PART 1 259 

normal tax, surtax, and alternative tax. Normal tax and sm^tax are 
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. Retm'ns with alternative tax (not effective on 
returns with surtax net income under $16,000) are those showing 
a net long-term capital gain or an excess of net long-term capital gain 
over net short-term capital loss, on which the alternative tax is less 
than the regular normal tax and surtax computed on net income which 
includes net gain from sales of capital assets. 

CLASSIFICATION OF RETURNS 

Taxable fiduciary returns are classified by total income classes, by 
net income classes, by types of tax liability, by States and Territories, 
and as returns for an estate or for a trust. Data are tabulated by 
these classifications but not all items are available for every classi- 
fication. 

TcAal income classes. — Returns are segregated into total income 
classes based on the amount of total income reported on the return 
and tabulated as such in the tables of this report. The majority of 
the fiduciary data are tabulated by total income classes, so that the 
data may be associated with that tabulated for individual returns, 
since total income is approximately equivalent to the adjusted gross 
income used for classification of individual returns, elsewhere in this 
report. 

Net income classes. — Returns are segregated into net income classes 
based on the amount of net income taxable to the fiduciar3' . 

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 an excess of net long-term capital gain over net short- 
term capital loss. 

Return fcr an estate or for a trust. — This classification is based on the 
fact that certain fiduciary retm-ns are filed for the income of an estate 
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 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 segregation is deter- 
mined from the address of the fiduciary. The Territory of Alaska 
comprises a part of the collection district of Washington; but the re- 
turns with an Alaskan address are not segregated. 

TABULATED DATA 

Statistical data are completely tabulated from each taxable fiduciary 
return, prior to audit by the Bureau of Internal Revenue, and are 
presented in nine basic tables. These data are tabulated, as nearly as 
possible, in the same manner in wliich data for mdividual returns are 
tabulated. However, in view of the different forms employed and 
some variations in the method of reporting certain items common to 



260 



STATISTICS OF INCOME FOR 194 5, PART 1 



both forms, variations do exist between the two series of data. Data 
from fiduciary returns no longer are combined with data from individ- 
ual returns for Statistics of Income. Throughout the tables, money 
amounts are rounded to the nearest thousand and, therefore, may not 
add to the totals. 

SIMPLE AXD CUMULATIVE DISTRIBUTIOKS BY TOTAL IXCOME CLASSES 

In the summary table which follows, the number of taxable fiduciary 
returns, total income, and tax liability are shown in simple and cumu- 
lative distributions together with 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 1945, by total income classes: Simple and cumulative 
distributions of number of returns, total income, and tax liability, with correspond- 
ing percentage distributions 

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





Number of returns 


Total income classes ' 


Simple distribution 


Cumulative distri- 
bution from 
highest income 
class 


Cumulative distri- 
hution from 
lowest income 
class 




Number 


Percent 
of total 


Number 


Percent 
of total 


Number 


Percent 
of total 


Taxable fiduciary returns: 

Under 0.5 . - 


7,309 

17,649 

13, 109 

9,805 

7,652 

6,292 

9,341 

6,777 

16, 934 

6,786 

3,618 

2,090 

4,009 

1,511 

314 

259 

57 

36 

12 


6.44 

15. 54 

11.54 

8.6:5 

6.74 

5.54 

8.23 

5.97 

14.91 

5.98 

3.19 

1.84 

3.53 

1..33 

.28 

.23 

.05 

.03 

.01 


113,560 

106, 251 

88, 602 

75. 493 

65, 688 

58, 0:?6 

51,744 

42,403 

35, 626 

18,692 

11,906 

8,288 

6.198 

2,189 

678 

364 

105 

48 

12 


100.00 

93.56 

78.02 

66.48 

57.84 

51.11 

45.57 

37. 34 

31.37 

16.46 

10.48 

7.30 

5.46 

1.93 

.60 

.32 

.09 

.04 

.01 


7,309 

24,958 

38, 067 

47, 872 

55, 524 

61,816 

71, 157 

77, 934 

94.868 

101,654 

105. 272 

107, 362 

111,371 

112,882 

113, 196 

113,455 

113,512 

113,548 

113, 560 


6.44 


0.5 under 1 _. 


21.98 


1 under 1.5 . . . , 


33. 52 


1.5 under 2.. 


42.16 


2 under 2.5 


48.89 


2.5 under 3 


54.43 


3 under 4 . . 


62.66 


4 under 5 -.. .. 


68.63 


5 under 10 _. 


83.54 


10 under 15 


89.52 


15 under 20. ._ 


92.70 


20 under 25 


94.54 


25 under 50 


98.07 


60 under 100 _ 


99.40 


100 under 1.50 


99.68 


150 under 300 


99.91 


300 under 500 


99.96 


500 under 1,000 


99.99 


1,000 and over 


100.00 






Total.. 


113,560 


100.00 





















For footnotes, see pp. 315-316. 



STATISTICS OF INCOME FOR 1945, PART 1 



261 



Taxable fidxiciary returns for 1945, by total income classes: Simple and cumulative 
distributions of number of returns, total income, and tax liability, with correspond- 
ing percentage distributions — Continued 

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









Total Income ' 






Total income classes ' 


Simple distribution 


Cumulative distri- 
bution from 
highest income 
class 


Cumulative distri- 
bution from 
lowest income 
class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


Taxable fiduciary returns: 

Under 0.5 . 


2,134 
13, 051 

16, 214 
10. 996 
17,186 

17, 248 
32, 379 
,30,326 

119, 488 
82, 581 
62, 561 
46, 494 
136, 915 
102, 160 
37,417 
53, 161 
21, 425 
25, 039 
23, 819 


0.25 
1.52 
1.89 
1.98 
2.01 
2.01 
3.78 
3.54 
13.95 
9.64 
7.30 
5.43 
15.98 
11.93 
4.37 
6.21 
2.50 
2.92 
2.78 


856, 594 
854, 460 
841,409 
825, 195 
808, 199 
791,013 
773, 765 
741, 386 
711, 060 
591, 572 
508, 991 
446, 430 
399, 936 
263. 021 
160, 861 
123,444 
70.283 
48, 858 
23,819 


100. 00 
99.75 
98.23 
96.33 
94.35 
92.34 
90.33 
86. 55 
83.01 
69.06 
59. 42 
52.12 
46.69 
30.71 
18.78 
14.41 
8.20 
5.70 
2.78 


2, 134 
15,185 
31,399 
48, 395 
65, 581 
82, 829 
115, 208 
145, 534 
265, 022 
347, 603 
410, 164 
456, 658 
593, 573 
695, 733 
733, 150 
786,311 
807, 736 
832, 775 
856, 594 


0.25 




1.77 


1 under 1.5 -- 


3.67 


1.5 under 2 - - 


5.65 


2 under 2.5 - - — - 


7.66 


2 5 under 3 _ __-__- 


9.67 




13. 45 




16.99 


5 imder 10 - - -- - 


30.94 




40.58 


15 under 20 - - - 


47.88 


20 under 25 . - _- - - - 


53.31 


25 under 50 ._- 


69.29 


50 under 100 - - 


81.22 


100 under 150 -- 


85.59 


150 under 300 --- 


91.80 


300 under 500 . - 


94.30 


500 under 1,000 - . - . 


97.22 


1,000 and over .. -- 


100.00 






Total 


856, 594 


100. 00 






















Tax liability 3 


Total income classes ' 


Simple dis- 
tribution 


Cumulative dis- 
tribution from 
highest income 
class 


Cumulative dis- 
tribution from 
lowest income 
class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


Taxable fiduciary returns: 


241 
1,118 
1,796 
1,955 
2,013 
2,052 
3,916 
3,760 

15, 956 
12, 752 
10, 654 

8,655 
31, 583 
27, 599 
10, 452 

16, 646 
7,409 
8,110 
8,938 


0.14 
.64 
1.02 
1.11 
1.15 
1.17 
2.23 
2.14 
9.08 
7.26 
6.07 
4.93 
17.99 
15.72 
5.95 
9.48 
4.22 
4.62 
5.09 


175, 605 

175,364 

174. 246 

172,450 

170, 495 

168, 482 

166, 430 

162, 514 

158, 754 

142. 798 

130, 046 

119,392 

110, 737 

79, 154 

51,555 

41,103 

24, 457 

17, 048 

8,938 


100. 00 
99.86 
99.23 
98.20 
97.09 
95.94 
94. 78 
92.55 
90.40 
81.. 32 
74.06 
67.99 
63.06 
45.08 
29.36 
23.41 
13.93 
9.71 
5.09 


241 

1,359 

3,155 

5,110 

7,123 

9,175 

13, 091 

16, 851 

32, 807 

45, 559 

56, 213 

64, 868 

96, 451 

124, 050 

134, 502 

151,148 

158, 557 

166, 667 

175. 605 


0.14 




.77 




1.80 




2.91 




4.06 


2.5 under 3 _- 


5.22 




7.45 


4 under 5-_ . - __ _- 


9.60 




18.68 


10 under 15 - 


25.94 


15 under 20 . __- --_ -- --_ 


32.01 


20 under 25 _....__ - __ 


36.94 




54.92 


50 under 100 „ 


70.64 




76.59 


150 under 300 -- . _ . . 


86.07 


300 under 500 - -- -_- 


90.29 


500 under 1,000 — _- - 


94.91 




100. 00 






Total 


175,605 


100.00 




1 















For footnotes, see pp. 315-316. 



262 STATISTICS OF LSXOME FOR 19 45, 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 presented in the same manner as are the sources of income and 
deductions for individual returns; thus, the net profit and net loss from 
similar sources, reported under income, are tabulated in juxtaposition 
and when these positive and negative amounts are combined with 
the other items of income, the result is total income. This concept of 
total income is approximately equivalent to the adjusted gross income 
tabulated for individual returns in this report. However, it should be 
noted that differences exist between some items common to both 
fiduciary and indi\'idu'al returns. The return forms differ in many 
respects and the method of reporting certain items of income and 
deductions varies. These variations can be determined from a 
comparison of the footnotes attached to the items. 

Frequency distributions of the taxable 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 di\adends from foreign and 
domestic corporations; interest on notes, mortgages, bank deposits, 
tax-free covenant bonds, corporation bonds before amortization of 
bond premium, both taxable and partially tax-exempt interest on 
Government obligations after amortization of bond premium; and 
dividends on share accounts in Federal savings and loan associations. 
Government interest and the dividends on share accounts include 
amounts received tlu'ough partnerships and fiduciaries. 

Rents and royalties are reported in the same schedule and are not 
separated. 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. Conversely, net loss 
from this source is the excess of rent and royalty expenses over the 
gross income received. 

Trade or business profit or loss is the ciuTent year net profit or loss 
from such activities of an estate or trust, and is the excess of gross 
receipts from business over the cost of goods sold and other business 
expenses. (The net operating loss deduction, which is deductible 
from total income, is reported in miscellaneous deductions.) The 
business activity is not classified industrially and the gross receipts 
from business are not available. 

Partnership profit or loss is the distributable share of the ne-t 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 Govern- 
ment obligations, the partially tax-exempt dividends on share ac- 
counts in Federal savings and loan associations, and the net gain or 
loss from sales and exchanges of capital assets are excluded. 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 



STATISTICS OF INCOME FOR 1945, PART 1 263 

partnership are taken into account by the fiduciary in determining 
the net operating loss deduction. 

Net gain from sales or exclmnges 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 in computing net income. Each is the combination of net 
short- and long-term capital gain or loss, the computation of which 
utilizes the net capital loss carry-over from 1942, 1943, and 1944. 
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 sales of capital assets, or to $1,000, whichever is smallest. The 
definition of capital assets, the computation of short- and long-term 
capital gain and loss and their combination, the limitation on the 
deduction 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 27-29. Details of 
the gain and loss from sales of capital assets reported on taxable 
fiduciary returns, including the net short- and long-term gains and 
losses and the carry-over, are tabulated in basic table 6. 

A^et gain or loss from sales or exchanges of proyerty 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 allow- 
ance for depreciation, (2) real property used in trade or business, and 
(3) obligations 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 one 
year from date of issue. 

Income from fiduciaries is the fiduciary's share of distributable in- 
come of any other estate or trust of which the fiduciary is a beneficiary. 
However, such income excludes taxable and partially tax-exempt 
interest on Government obligations and partially tax-exempt divi- 
dends on share accounts in Federal savings and loan associations issued 
prior to March 28, 1942, received through these entities but reported 
wdth mterest received. In computing the distributable income of an 
estate or trust, the net operating loss deduction is allowed. 

Miscellaneovs income of an estate or a trust includes any taxable 
income for which a separate entry is not provided on the return. 

Total income is the amount resulting from the combination of net 
profit and loss from rents and royalties, from trade or business, from 
partnerships, from sales or exchanges of property, together with in- 
come from dividends, interest, other fiduciaries, and miscellaneous 
income. This concept of total income is similar to the adjusted gross 
income of individuals. 

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 improvements which 
tend to increase the value of property. This deduction does not in- 
clude Federal income tax, estate, inheritance, legacy, succession or 



264 STATISTICS OF INCOME FOR 194 5, PART 1 

gift taxes, nor taxes imposed upon 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. 

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 corporation 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; and other authorized deductions ft)r which 
no separate provision is made on the return form. 

Balance income is the excess of total income over total deductions. 
Total deductions do not include the amount distributable to benefi- 
ciaries, which is tabulated separately. 

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, organ- 
izations operated exclusively for religious, charitable, scientific, 
literary, educational, or public purposes, and (2) the amount of in- 
come for the taxable year which is distributable currently to the 
beneficiaries. 

In the summary tabulation which follows, the income and loss from 
each specific somce comprising total income, the aggregate positive 
and negative income, total income, deductions, amount distributable 
to beneficiaries, net income, surtax exemption, and tax liability are 
presented by broader total income classes than are used in basic table 
2. Following this tabulation, there are percentage distributions of 
most of these data. In these distributions, items of income and loss 
comprising total income are shown as a percentage of aggregate posi- 
tive 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 other property; income from fiduciaries; and miscellaneous 
income. 



STATISTICS OF INCOME FOR 1945, PART 1 



265 






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STATISTICS OF INCOME FOR 194 5, PART 1 269 

TYPES OF TAX 

Details pertaining to the tax liability on the taxable fiduciary returns 
are supplied in basic table 5, in which the returns with normal tax and 
siu-tax are tabulated separately from returns with the alternative tax 
paid on income which includes a net gain from sales of capital assets 
held more than 6 months. The alternative tax is not effective on 
returns with sm'tax net income under $16,000; it is imposed only if 
there is a net long-term gain or if the net long-term capital gain exceeds 
the net short-term capital loss and the alternative tax is less than the 
regular normal tax and surtax. 

The tax hability for fiduciary returns is shown both before 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 possession of the United States; and the combined amount of these 
credits also is tabulated. The average tax per retm-n, computed in 
this table, is based on the tax liability after these two credits are 
deducted. The effective tax rate is computed on the basis of tax 
after credits and 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 are tabulated 
by States and Territories. The fiduciary return is filed in the collec- 
tion district in which the fiduciary resides or has his principal place 
of business; but the income reported may not necessarily arise within 
that district. 

DATA FOR ESTATES AND FOR TRUSTS 

There are 42,003 returns for the income of estates and 71,557 returns 
for the income of trusts; thus 63 percent of the taxable fiduciary re- 
turns are for trusts. Of the $792,118,000 balance income reported, 
71 percent is reported on the returns for trusts. Of the $559,272,000 
balance income on the returns for trusts, $270,972,000, or 48 percent, 
is distributable to beneficiaries, and of the $232,847,000 balance in- 
come on the returns for estates, $42,650,000, or 18 percent, is dis- 
tributable to beneficiaries. In basic table 7, the number of returns, 
balance income, amount distributable to beneficiaries, net income 
taxable to the fiduciary, surtax exemption, and tax are shown sepa- 
rately for estates and for trusts by total income classes. In the 
following summary table these data are shown by broader class 
intervals. 



270 



STATISTICS OF INCOME FOR 194 5, PART 1 



Taxable fiduciary returns for 1945, by total income classes: Total number of returns, 
and for returns for estates and trusts, separately: Number of returns, balance in- 
come, 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 


Returns for estates 


Total income classes ' 


Number 

of 
returns 


Balance 
income " 


Amount 
distrib- 
utable to 
benefi- 
ciaries 


Net 
income 
taxable 
to fidu- 
ciary " 


Amount 
of surtax 
exemp- 
tion i« 


Tax 
liability • 


Taxable fiduciary returns: 

Under 0.5 


7,309 

17,649 

13, 109 

9,805 

7,652 

6,292 

9,341 

6,777 

16, 934 

6,786 

3.618 

2,090 

4,009 

1,511 

314 

259 

57 

36 

12 
















9,867 

6, 373 

4,382 

3,124 

2, 364 

3,343 

2,320 

5,106 

1,882 

1,021 

561 

1,018 

437 

90 

83 

22 

6 

4 


6,990 

7,167 

6,855 

6,251 

5,856 

10, 474 

9,303 

32, 452 

20,857 

16,015 

11,369 

31,416 

26, 041 

9,523 

14,768 

7,051 

3,785 

6,675 


20 

159 

290 

390 

432 

1,032 

1,024 

4,878 

3,792 

3.325 

2,693 

7,811 

6,653 

2,791 

4,210 

1,348 

186 

1,620 


6,970 
7,008 
6, 566 
5,861 
5,424 
9,442 
8,279 
27, 573 
17, 005 
12,690 
8,676 
23,605 
19, 390 
6,732 
10, 558 
5,702 
3,599 
5.055 


4,934 

3,187 

2,192 

1, 562 

1.182 

1,672 

1,161 

2,555 

942 

511 

281 

509 

220 

45 

42 

11 

3 

3 


470 


1 under 1.5 


875 




1,000 


2 under 2.5 


983 


2.5 under 3 


974 




1,815 


4 under 5 . 


1,681 


5 under 10 


6,411 


10 under 15 -. 


4,822 


15 under 20 


4,069 


20 under 25 .. .. _ 


3 119 


25 under 50 - — — 


10,083 


50 under 100 


10,164 
4, 022 


100 under 150 


150 under 300 


6,478 


300 under 500 


3,456 


500 under 1,000 


2,046 


1,000 and over. 


2,720 




Total - - 


113, 560 


42, 003 


232, 847 


42, 650 


190, 196 


21,002 


65,190 







Returns for trusts 


Total income classes ' 


Number of 
returns 


Balance 
income " 


Amount 
distrib- 
utable to 
benefi- 
ciaries 


Net 
income 
taxable 
to fidu- 
ciary 18 


Amount 
of surtax 
exemp- 
tion '« 


Tax lia- 
bility ' 


Taxable fiduciary returns: 
Under 0.5 .. 


7,309 

7,782 

6,736 

5,423 

4,528 

3,928 

5,998 

4,457 

11,828 

4,904 

2,597 

1,529 

2,991 

1,074 

224 

176 

35 

30 

8 


2,005 
5,254 
7,730 
8,726 
9,434 
9,969 
19, 302 

18, 499 
77, 966 
55. 547 
41,861 
31, 604 
95, 395 
67, 541 
24, 969 
34. 028 
12, 478 

19, 934 
16, 426 


229 

1,658 

3,051 

4,006 

4,515 

4,923 

9,725 

9,285 

39, 279 

27, 475 

21,238 

15,895 

44, 616 

33, 541 

12, 842 

16, 582 

5,474 

9,524 

7,112 


1,777 

3,598 

4,679 

4,721 

4,918 

5,045 

9,578 

9,214 

38,687 

28,073 

20,622 

15, 709 

50, 778 

34, 000 

12, 127 

18, 045 

7,004 

10, 410 

9,314 


731 

778 

674 

543 

453 

393 

600 

446 

1,184 

491 

260 

153 

299 

108 

22 

18 

3 

3 

1 


241 


0.5 under 1 

1 iindpr 1 ,5 


648 
922' 


1.5 under 2 .. 


956 


2 under 2. 5 


1,029 


2.5 under 3 


1,078 


3 under 4 


2,101 


4 under 5 


2,079 


5 imder 10 . 


9,544 


10 under 15 


7,930 


15 under 20 


6,585 


20 under 25 


5,536 


25 under 50 


21,498 


50 under 100 


17,436 


100 under 150 

150 under 300... .. 


6,430 
10,168 


300 under 500 


3,953 


600 under 1,000- 


' 6,064 


1,000 and over 


6,218 






Total- 


71, 557 


559, 272 


270, 972 


288,300 1 7,154 


110, 416 





For footnotes, see pp. 315-316. 



STATISTICS OF INCOME FOR 1945, PART 1 271 

HISTORICAL DATA 

A resume of significant data from the taxable fiduciary returns, 
Form 1041, for 1937-1945, is presented in basic tables 10 through 13. 
The income year, 1937, is the first year in which the fiduciary return 
of income, Form 1041, shows the tax liability of the fiduciary; pre- 
viously, fiduciary income, any part of which was taxable to the fidu- 
ciary, was reported on an individual return, Form 1040. With this 
revision in the fiduciary income tax return form, statistics for the in- 
come of estates and trusts were independently tabulated. The fiduci- 
ary income tax return, Form 1041, includes the entire income of the 
estate or trust even though a portion of the income is distributable to 
beneficiaries. Only the portion of income not distributable is taxed 
to the fiduciary, the distributable portion being a tax liability of the 
beneficiary. 

Insofar as possible, the four historical tables are planned to show 
data similar to that in the historical tables for individual returns. 
Data in these tables are prepared, for the most part, from data pub- 
lished for taxable fiduciary returns, in the annual reports. Statistics 
of Income, Part 1, for 1937 and subsequent years. 

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 
retiu-ns, 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. 

Changes in the Federal income tax laws interfere with the compara- 
bility of the statistical data over a period of years. The major pro- 
visions of the income tax laws for 1937-45 will be found in the synopsis 
of laws, pages 350-371. 



TAXABLE FIDUCIARY INCOME TAX RETURNS. 1945 



BASIC TABLES 

Simple and cumulative distributions — ^by total income classes: 

1 . Number of returns, total income, and tax. 

Sources of income, deductions, and tax — by total income classes: 

2. Income, deductions, and tax. 

3. Frequency distributions of returns for each specific source. 

Sources of income, deductions, and tax — by net income classes: 

4. Income, deductions, and tax. 

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 reported. 

Estates and trusts — by total income classes: 

7. Number of returns, balance income, amount distributable, 

net income, 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. 



273 



STATISTICS OF INCOME FOR 1945, PART 1 



275 



Table 1. — Taxable fiduciary returns for 1945, 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] 



Total income classes • 



Number of returns 



Simple distribution 



Number 



Percent 
of total 



Cumulative distri- 
bution from highest 
income class 



Number 



Percent 
of total 



Cumulative distri- 
bution from lowest 
income class 



Number 



Percent 
of total 



Taxable fiduciary returns: 

Under 0.5 

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 

2imder2.25 

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 

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 



7,309 

9,426 

8,223 

7,154 

5,955 

5,381 

4,424 

4,029 

3,623 

3,300 

2,992 

5,046 

4,295 

3,744 

3,033 

5,112 

3,886 

3,178 

2,560 

2,198 

1,886 

1,526 

1,301 

1,086 

987 

3,618 

2,090 

1,436 

1,694 

879 

585 

330 

266 

190 

140 

314 

140 

66 

53 

37 

20 

22 

14 

5 

4 

2 



6.44 

8.30 

7.24 

6.30 

5.24 

4.74 

3.90 

3.55 

3.19 

2.91 

2.63 

4.44 

3.78 

3.30 

2.67 

4.50 

3.42 

2.80 

2.25 

1.94 

1.66 

1.34 

1.15 

.96 

.87 

3.19 

1.84 

1.26 

1.49 

.77 

.52 

.29 

.23 

.17 

.12 

.28 

.12 

.06 

.05 

.03 

.02 

.02 

.01 

(21) 
(21) 
(21) 



Total, taxable fiduciary 
returns. 



113, 560 



100.00 



113, 560 

106, 251 

96, 825 

88, 602 

81, 448 

75, 493 

70, 112 

65, 688 

61, 659 

58, 036 

54, 736 

51,744 

46, 698 

42, 403 

38, 659 

35, 626 

30, 514 

26, 628 

23, 450 

20, 890 

18, 692 

16, 806 

15, 280 

13, 979 

12, 893 

11,906 

8,288 

6,198 

4,762 

3,068 

2,189 

1,604 

1,274 

1,008 

818 

678 

364 

224 

158 

105 

68 

48 

26 

12 

7 

3 



100. 00 

93.56 

85.26 

78.02 

71.72 

66.48 

61.74 

57.84 

54.30 

51.11 

48.20 

45.57 

41.12 

37.34 

34.04 

31.37 

26.87 

23.45 

20.65 

18.40 

16.46 

14.80 

13.46 

12.31 

11.35 

10.48 

7.30 

5.46 

4.19 

2.70 

1.93 

1.41 

1.12 

.89 

.72 

.60 

.32 

.20 

.14 

.09 

.06 

.04 

.02 

.01 

.01 

(21) 



7,309 
16, 735 
24, 958 
32, 112 
38, 067 
43, 448 
47, 872 
51, 901 
55, 524 
58, 824 
61,816 
66, 862 
71,157 
74, 901 
77, 934 
83, 046 
86, 932 
90, 110 
92, 670 
94, 868 
96, 754 

98, 280 

99, 581 

100, 667 

101, 654 
105, 272 
107, 362 
108, 798 
110, 492 
111,371 
111,956 
112,286 
112, 552 
112,742 

112, 882 
113, 196 

113, 336 
113, 402 
113,455 
113, 492 
113,512 
113, 534 
113,548 
113,553 
113, 557 
113, 559 



113, 560 



6.44 
14.74 
21.98 
28.28 
33.52 
38.26 
42.16 
45.70 
48.89 
51.80 
54.43 
58.88 
62.66 
65.96 
68.63 
73.13 
76.55 
79.35 
81.60 
83.54 
85.20 
86.54 
87.69 
88.65 
89.52 
92.70 
94.54 
95.81 
97.30 
98.07 
98.59 
98.88 
99.11 
99.28 
99.40 
99.68 
99.80 
99.86 
99.91 



99.99 



100.00 



For footnotes, see pp. 315-316. 



276 



STATISTICS OF INCOME FOR 1945, PART 1 



Table 1. — Taxable fiduciary returns for 1945, 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 thonsands of dollars] 



Total income classes • 



Total income ' 



Simple distribution 



Amount 



Percent 
of total 



Cumulative distri- 
bution from highest 
income class 



Amount 



Percent 
of total 



Cumulative distri- 
bution from lowest 
income class 



Amount 



Percent 
of total 



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 



2,134 
5,895 
7,156 
8,034 
8,180 
8,716 
8,280 
8,575 
8,611 
8,640 
8,608 
16,327 
16, 052 

15, 883 
14, 443 
27, 990 
25,176 
23, 802 
21, 706 
20, 814 
19, 730 
17,628 

16, 264 
14, 670 
14, 289 
62, 561 
46, 494 
39, 233 
58, 497 
39, 185 
31,735 
21,313 
19, 708 
16, 145 

13, 259 
37, 417 
24, 030 

14, 749 
14, 382 
12,513 

8,912 
13, 145 
11,894 
6,574 
6,755 
4,329 



0.25 
.69 
.84 
.94 
.95 
1.02 
.97 
1.00 
1.01 
1.01 
1.00 
1.91 
1.87 
1.85 
1.69 
3.27 
2.94 
2.78 
2.53 
2.43 
2.30 
2.06 
1.90 
1.71 
1.67 
7.30 
5.43 
4.58 
6.83 
4.57 
3.70 
2.49 
2.30 
1.88 
1.55 
4.37 
2.81 
1.72 
1.68 
1.46 
1.04 
1.53 
1.39 
.77 
.79 
.51 



856, 594 
854, 460 
848, 565 
841, 409 
833, 375 
825, 195 
816, 479 
808, 199 
799, 624 
791,013 
782, 373 
773, 765 
757, 438 
741, 386 
725, 503 
711.060 
683, 070 
657, 894 
634, 092 
612, 386 
591, 572 
571, 842 
554, 214 
537, 950 
523, 280 
508, 991 
446, 430 
399, 936 
360, 703 
302, 206 
263, 021 
231.286 
209, 973 
190, 265 
174, 120 
160, 861 
123,444 
99, 414 
84, 665 
70, 283 
57, 770 
48, 858 
35, 713 
23, 819 
17,245 
10,490 



100. 00 
99.75 
99.06 
98.23 
97.29 
96.34 
95.32 
94.35 
93.35 
92.34 
91.34 
90.33 
88.42 
86.55 
84.70 
83.01 
79.74 
76.80 
74.02 
71.49 
69.06 
66.76 
64.70 
62.80 
61.09 
59.42 
52.12 
46.69 
42.11 
35.28 
30.71 
27.00 
24.51 
22.21 
20.33 
18.78 
14.41 
11.61 
9.88 
8.20 
6.74 
5.70 
4.17 
2.78 
2.01 
1.22 



2,134 

8,029 

15, 185 

23,219 

31,399 

40,115 

48, 395 

56, 970 

65, 581 

74, 221 

82,829 

99, 156 

115, 208 

131,091 

145, 534 

173, 524 

198, 700 

222, 502 

244,208 

265, 022 

284, 752 

302, 380 

318.644 

333, 314 

347, 603 

410, 164 

456, 658 

495, 891 

554, 388 

593, 573 

625, 308 

646, 621 

666, 329 

682, 474 

695, 733 

733, 150 

757, 180 

771, 929 

786,311 

798, 824 

807, 736 

820,881 

832, 775 

839, 349 

846, 104 

850, 433 



6,161 



.72 



6,161 



Total, taxable fiduciary 
returns. 



856, 594 



0.25 
.94 

1.77 
2.71 
3.67 
4.68 
5.65 
6.65 
7.66 
8.66 
9.67 
11.58 
13.45 
15.30 
16.99 
20.26 
23.20 
25.98 
28.51 
30.94 
33.24 
35.30 
37.20 
38.91 
40.58 
47.88 
53.31 
57.89 
64.72 
69.29 
73.00 
75.49 
77.79 
79.67 
81.22 
85.59 
88.39 
90.12 
91.80 
93.26 
94.30 
95.83 
97.22 
97.99 
98.78 
99.28 



100.00 



For footnotes, see pp. 315-316. 



STATISTICS OF INCOME FOR 1945, PART 1 



277 



Table 1. — Taxable fiduciary returns for 1945, by total income classes: Simple 
and cumulative distribulions of number of returns, total income, and tax liability, 
with corresponding percentage distributions — Continued 

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



Total income classes ' 



Tax liability ■ 



Simple distribution 



Percent 
of total 



Cumulative distri- 
bution from highest 
income class 



Amount 



Percent 
of total 



Cumulative distri- 
bution from lowest 
income class 



Amount 



Percent 
of total 



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 



241 
442 
676 
882 
914 
1,000 
955 
997 
1,016 
1,034 
1,018 
1,956 
1,960 
1,983 
1,777 
3,482 
3,210 
3,279 
2,927 
3,058 
2,876 
2,686 
2,532 
2,253 
2,405 
10, 654 
8,655 
8,109 
13, 736 
9,738 
8,391 
5,343 
5,503 
4,961 
3,401 
10, 452 
7,391 
4,840 
4,415 
4,273 
3,136 
4,022 
4,088 
1,916 
1,493 
2,062 



0.14 
.25 
.38 
.50 
.52 
.57 
.54 
.57 
.58 
.59 
.58 
1.11 
1.12 
1.13 
1.01 
1.98 
1.83 
1.87 
1.67 
1.74 
1.64 
1.53 
1.44 
1.28 
1.37 
6.07 
4.93 
4.62 
7.82 
5.55 
4.78 
3.04 
3.13 
2.83 
1.94 
5.95 
4.21 
2.76 
2.51 
2.43 
1.79 
2.29 
2.33 
1.09 
.85 
1.17 



175, 605 

175, 364 

174,922 

174, 246 

173, 364 

172, 450 

171, 450 

170, 495 

169, 498 

168,482 

167,448 

166, 430 

164, 474 

162,514 

160,531 

158, 754 

155, 272 

152, 062 

148, 783 

145, 856 

142, 798 

139, 922 

137, 236 

134, 704 

132, 451 

130, 046 

119, 392 

110, 737 

102, 628 

88, 892 

79, 154 

70, 763 

65, 420 

59, 917 

54, 956 

51, 555 

41, 103 

33, 712 

28,872 

24, 457 

20, 184 

17, 048 

13, 026 

8,938 

7,022 

5,529 



100. 00 
99.86 
99.61 
99.23 
98.72 
98.20 
97.63 
97.09 
96. 52 
95.94 
95.35 
94.78 
93.66 
92.55 
91.42 
90.40 
88.42 
86.59 
84.73 
83.06 
81.32 
79.68 
78.15 
76.71 
75.43 
74.06 
67.99 
63.06 
58.44 
50.62 
45.08 
40.30 
37.25 
34.12 
31.30 
29.36 
23.41 
19.20 
16.44 
13.93 
11.49 
9.71 
7.42 
5.09 
4.00 
3.15 



241 

683 

1,359 

2,241 

3,155 

4,155 

5,110 

6,107 

7,123 

8,157 

9,175 

11, 131 

13,091 

15,074 

16, 851 

20, 333 

23, 543 

26, 822 

29, 749 

32, 807 

35, 683 

38, 369 

40, 901 

43, 154 

45, 559 

56, 213 

64, 868 

72, 977 

86, 713 

96, 451 

104, 842 

110, 185 

115, 688 

120, 649 

124, 050 

134, 502 

141, 893 

146, 733 

151, 148 

155, 421 

158, 557 

162, 579 

166, 667 

168, 583 

170,076 

172, 138 



3,467 



1.97 



175, 605 



0.14 
.39 

.77 
1.28 
1.80 
2.37 
2.91 
3.48 
4.06 
4.65 
5.22 
6.34 
7.45 
8.58 
9.60 
11.58 
13.41 
15.27 
16.94 
18.68 
20.32 
21.85 
23.29 
24.57 
25.94 
32.01 
36.94 
41.56 
49.38 
54.92 
59.70 
62.75 
65.88 
68.70 
70.64 
76.59 
80.80 
83.56 
86.07 
88.51 
90.29 
92.58 
94.91 
96.00 
96.85 
98.03 



100. 00 



Total, taxable fiduciary 
returns. 



175, 605 



For footnotes, see pp. 315-316. 



278 



STATISTICS OF INCOME FOR 194 5, PART 1 



Table 2. — Taxable fiduciary returns for 1945, 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 income classes ' 



Total 
number 
of re- 
turns 



Divi- 
dends 
and in- 
terest < 



Net profit Net loss 



Rents and royal- 
ties » 



Net profit Net loss 



Trade or business • 



Taxable fiduciary returns: 

Under 0.5 

0.5 under 0.75 

0.75under 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 imdcr 50 

50 under 60 

60 under 70 

70 under 80 

89 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 re- 
turns. 

Taxable fiduciary returns with 
total income under $5,000. 

Taxable fiduciary returns with 
total income of $5,000 and over. 



7,309 

9,426 

8,223 

7,154 

5,955 

5,381 

4,424 

4,029 

3,623 

3,300 

2,992 

5,046 

4,295 

3,744 

3,033 

5,112 

3,886 

3,178 

2, 560 

2,198 

1,886 

1,526 

1,301 

1,086 

987 

3,618 

2,090 

1,436 

1,694 

879 

585 

330 

266 

190 

140 

314 

140 

66 

53 

37 

20 

22 

14 

5 

4 

2 



113, 560 



77, 934 
35, 626 



1,577 
3, 110 

3, 737 

4, 226 
4,385 
4, 833 
4,537 
4,702 
4,747 
4,915 
4,862 
9,263 
8,916 
8,771 
8,204 

16, ,338 

14,567 

13, 274 

12, .535 

11,575 

11,095 

9,916 

9,280 

8,118 

7,818 

34, 708 

24. 714 

20, 956 

30, 172 

19, 773 

14,913 

10, 783 

10, 525 

8,530 

6,456 

19, 368 

11,442 

7,736 

7,654 

5,691 

3,200 

4,938 

5.432 

2,417 

2,450 

279 



6,114 



453, 555 



80, 785 
372, 767 



207 
1,093 
1,270 
1,303 

1, 237 
1,217 
1,211 
1, 136 
1,139 
1,088 
1,043 
1,942 
1,827 
1,856 
1,615 
3,022 
2,425 
2,382 
1,781 
2,034 
1,820 
1,501 
1,262 
1,316 
1,242 
5,553 
4,518 
3,144 
4,646 
4,090 
2,714 
2,181 
1,801 
1,031 
1,063 
3, 508 
1,184 
1,127 

555 
111 
785 

2, 435 
676 
113 

(20) 



79, 206 



19, 184 
60,020 



10 
36 
32 
28 
33 
24 
35 
27 
37 
27 
21 
39 
24 
28 
25 
60 
64 
49 
38 
44 
39 
18 
24 
24 
12 
84 
46 
57 
69 
171 
53 
53 

8 
29 

5 
49 
14 
10 
43 

6 

3 



20 



1,520 



426 
1,092 



19 

508 

586 

623 

693 

660 

630 

611 

605 

586 

591 

1,009 

933 

1,061 

794 

1,482 

1,278 

1,191 

1,002 

956 

972 

853 

648 

672 

678 

2,489 

1,814 

1,645 

1,742 

1,276 

1,475 

652 

502 

964 

874 

1,001 

1,975 

435 

282 

503 

394 

29 



1,342 



39,034 



29. 126 



6 
28 
42 
20 
22 
27 
29 
16 
27 
14 
8 
30 
10 
40 
7 
41 
24 
50 
26 
38 
21 
21 
33 
20 
1 

100 
68 
31 
56 

130 
40 
13 
37 
80 
13 
66 
38 
10 
28 
40 



(20) 



1,358 



, 326 
1,032 



For footnotes, see pp. 315-316. 



STATISTICS OF INCOME FOR 1945, PART 1 



279 



Table 2. — Taxable fiduciary returns for 1945, 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 e.xchanges 
of property other 
than capital as- 
sets 9 






Net profit 


Net loss 


Net gain 


Net loss 


Net gain 


Net loss 




1 


Taxable fiduciary returns: 

Under 0.5 - 


60 

157 

210 

341 

226 

311 

293 

266 

331 

249 

329 

661 

962 

765 

687 

1,427 

1,458 

1,614 

1,506 

1,439 

1,642 

1,534 

1.267 

1,559 

1,288 

5,809 

4,799 

4,672 

6,264 

4, 037 

4,321 

2,206 

1,803 

1,563 

556 

1,810 

1,419 

397 

490 

824 


7 
3 
8 
2 
4 
1 
4 
5 
9 
2 
4 
9 
8 

12 
3 

12 
8 

16 
1 

11 
5 

15 
4 
5 

19 

23 

32 
7 

30 
9 
2 
2 
1 
3 

(20) 

14 

1 
4 


287 
806 
1,084 
1,334 
1,326 
1,419 
1,346 
1,462 
1,460 
1,507 
1,482 
2,842 
2,823 
2.889 
2,552 
5,070 
4,753 
4,570 
4,270 
4,219 
3,641 
3, 354 
3.209 
2,626 
2,934 

12, 327 
8,982 
7,891 

13, 198 
9,498 
6,989 
4,835 
4,482 
3,675 
3,888 

11,278 
7,623 
4,849 
5,421 
5,114 
4,137 
5,598 
5.774 
4,044 
2,875 
4,050 


46 

73 
70 
62 
53 
62 
45 
40 
53 
33 
64 
54 
71 
56 
54 
96 
63 
57 
47 
40 
33 
38 
31 
28 
23 
107 
69 
52 
60 
38 
43 
14 
19 
12 
8 
20 

5 

4 

(20) 

1 
1 

2 


1 

20 
32 
23 
28 
25 
37 
27 
26 
28 
15 
42 
53 
46 
28 
33 
38 
34 
30 
39 
33 
29 
26 
49 
22 
111 
43 
54 
31 
53 
65 


2 

15 
13 

18 

12 

37 

5 

8 

9 

5 

25 

16 

13 

11 

16 

18 

18 

17 

19 

2 

20 

2 

7 

26 

7 

47 

16 

57 

80 

55 

24 

4 

38 

23 

11 

22 

14 

1 

7 

(20) 

36 
13 


1 


9 


5 under 75 - - 


? 


S 




3 


^ 


1 under 1 25 - - 


4 


5 


1 25 under 1.5 


.■> 


6 




6 


7 


1 75 under 2 - - 


7 


s 


2 under 2.25 . -. .. 


8 


q 


2.25 under 2.5 


9 


10 


2 5 under 2 75 


10 


11 




11 


1'' 


3 under 3 5 


1? 


1? 




13 


14 




14 


15 




15 


Ifi 




16 


17 




17 


IS 




18 


IP 


8 under 9 . _-.--. 


19 


''n 


9 under 10-— - -- 


20 


''I 




21 


90 


11 under 12. - _- .- 


22 


■>? 


12 under 13 - -- . 


?3 


'>^ 


13 under 14 . - - 


24 


*") 




25 


9fi 


15 under 20 -- - - 


26 


97 


20 under 25 - _ _ - . 


27 


■'8 


25 under 30 — ------ 


28 


9q 


30 under 40 - - - 


29 


?n 


40 under 50 - 


30 


SI 


50 under 60- - -- 


31 


^9 


60 under 70 _ -_ - 


32 


?3 


70 under 80 - - - - -- 


6 
3 
2 
79 
1 

(20) 

2 


33 


M 


80 under 90 - . 


34 


"^^ 


90 under 100 - -_ - 


35 


Sfi 


100 under 150- - -_ 


36 


"^1 


150 under 200 


37 


SS 


200 under 250 ---------- 


38 


SQ 


250 under 300 


39 


40 


300 under 400 


3 

(20) 


40 


41 


400 under 500 - ----- 


(20) 


41 


4'' 




151 

1 


42 


4' 


750 under 1 000 






43 


44 


1 000 under 1 500 








44 


I"! 


1 500 under 2 000 










(20) 


45 


46 












46 


47 


3,000 under 4,000 












47 


4S 


4 000 under 5 000 














48 


4<> 










1 






49 




Total, taxable fiduciary re- 
turns. 

Taxable fiduciary returns with 
total income under $5,000. 

Taxablp fiduciary returns with 
total income of $5,000 and over. 














50 


61, 706 


308 


199, 793 


1,754 


1,214 


789 


50 


51 
52 


5,848 
55. 856 


81 
227 


24, 619 
175, 174 


836 
919 


431 
783 


205 
584 


51 

52 



For footnotes, see pp. 315-316. 



280 



STATISTICS OF INCOME FOR 194 5, PART 1 



Table 2. — Taxable fiduciary returns for 1945, 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 exem-ption, and tax liability — Continued 

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



Total income classes > 



Income 
from 
fiduci- 
aries m 



Miscella- 
neous 
income '• 



Total in- 
come ' 



Deduction for — 



Inter- 
est >4 



Taxes '» 



Miscella- 
neous 
deduc- 
tions '• 



ixable 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 7,50 

750 under 1,000 

1,000 under 1,500 

1,,'iOO 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 re- 
turns. 

Taxable fiduciary returns with 
total income under $5,000. 

Taxable fiduciary returns with 
total income of .$5,000 and over. 



32 
104 
142 
135 
140 
1,32 
1.31 
155 
160 
85 
118 
279 
232 
248 
232 
337 
300 
338 
268 
360 
177 
203 
314 
191 
131 
714 
643 
498 
1,124 
221 
732 
369 
506 
327 
100 
143 
244 
202 



23 

252 

259 

181 

268 

270 

213 

310 

278 

263 

290 

437 

433 

394 

434 

507 

534 

588 

446 

325 

469 

332 

357 

243 

237 

1,211 

1,212 

579 

1,615 

640 

688 

373 

186 

197 

357 

399 

217 

34 

61 

318 

431 

7 

33 

7 

87 



48 



6,161 



10, 777 



17,038 



856, 594 



20 
42 
51 
61 
80 
53 
71 
76 
71 
60 
119 
144 
142 
111 
226 
209 
212 
1.35 
182 
153 
112 
1.57 
149 
125 
564 
424 
385 
624 
382 
347 
281 
286 
166 
247 
362 
271 
231 
139 
398 
206 
165 
88 
17 
7 



36 
102 
195 
233 
251 
258 
255 
241 
260 
233 
224 
423 
410 
395 
'373 
672 
608 
587 
510 
488 
484 
395 
401 
357 
328 
1,395 
1,066 
845 
1,320 
870 
767 
576 
480 
412 
308 
833 
304 
402 
223 
235 
1.31 
390 
48 
94 
16 



(20) 



,363 



19,441 



2,325 
8,449 



4,305 
12,738 



145, 534 
711,060 



1,107 
7,260 



3,889 
15,553 



188 

259 

356 

365 

364 

404 

420 

431 

406 

429 

757 

750 

733 

769 

1,265 

1,112 

1,101 

903 

858 

860 

744 

700 

611 

602 

2,727 

2, 031 

1,709 

2,489 

1,481 

1,3.39 

1,053 

1,111 

737 

467 

1, 7,30 

928 

728 

542 

631 

295 

399 

229 

284 

165 



111 



36, 671 



6,718 
29,950 



For footnotes, see pp. 315-316. 



STATISTICS OF INCOME FOR 1945, PART 1 



281 



Table 2. — Taxable fiduciary returns for 194-5, 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 • 



Total 
deduc- 
tions 



Balance 

in- 
come >' 



Amount 
distrib- 
utable to 
benefici- 
aries 



Net in- 
come 
taxable 
to the 
fiduci- 
ary 18 



Amount 
of surtax 
exemp- 
tion i» 



Tax lia- 
bility 3 



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 imder 9 

9 under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400imder500 

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 re- 
turns. - 

Taxable fiduciary returns with 
total income under $5,000. 

Taxable fiduciary returns with 
total income of $5,000 and over. 



128 

309 

496 

640 

677 

702 

712 

733 

768 

710 

714 

1,299 

1,304 

1,270 

1,253 

2,163 

1,928 

1,901 

1,548 

1,527 

1,498 

1,251 

1,258 

1,116 

1, 054 

4,686 

3,521 

2,940 

4, 433 

2,733 

2,453 

1,910 

1,877 

1,315 

1,021 

2,925 

1,502 

1,360 

904 

1,265 

632 

955 

365 

394 

188 

24 



2,005 

5,586 

6,660 

7,394 

7,503 

8,014 

7,568 

7,842 

7, 843 

7,930 

7,894 

15, 028 

14, 748 

14,613 

13, 189 

25, 826 

23, 247 

21,901 

20, 158 

19, 287 

18, 233 
16, 378 
15, 006 

13, 554 
13,234 
57, 875 
42, 973 
36, 293 
54, 064 
36, 452 
29, 281 

19, 402 
17,831 

14, 830 

12, 238 
34, 492 
22, 528 
13,389 

13, 478 
11, 249 

8,280 
12,190 
11,528 
6,180 
6,567 
4,306 



229 

655 

1,022 

1,424 

1,787 

2,121 

2,174 

2,423 

2,482 

2,621 

2,734 

5,363 

5,393 

5,312 

4,997 

10, 346 

9,430 

8, 432 

8,416 

7,535 

7,430 

6,832 

6, 023 

5, 774 

5,207 

24, 563 

18,588 

15, 424 

21,744 

15, 260 

12, 206 

8,924 

7.397 

5,848 

5,818 

15, 633 

9,714 

5,254 

5,824 

3,992 

2,830 

5,317 

4,393 

2,735 

3,607 

194 



1,777 

4, 930 
5,638 
5,971 
5,716 
5,893 
5,394 
5,419 

5, 361 
5,309 
5, 160 
9,665 
9,355 
9,301 
8.192 

15,480 
13,817 
13, 469 

11, 743 
11,752 
10, 803 

9, 545 

8,982 

7,780 

8, 027 

33,312 

24, 385 

20, 869 

32, 321 

21,192 

17,076 

10, 479 

10, 433 

8,982 

6,420 

18, 859 

12, 814 
8,135 
7,654 
7,257 
5,450 
6,873 
7, 135 
3,445 
2,959 
4,112 



113 



6,048 



2,196 



3,852 



731 

3,025 

2,687 

2,137 

1,723 

1,520 

1, 213 

1,078 

937 

829 

746 

1,245 

1,027 

884 

722 

1,142 

867 

695 

560 

472 

400 

315 

271 

237 

209 

770 

4.33 

289 

349 

170 

124 

74 

55 

44 

30 

67 

34 

17 

9 

10 

4 

4 

2 

1 

1 

1 



64, 475 



792,118 



313, 624 



478, 495 



(20) 

28, 156 



11,715 
52, 760 



133, 817 

658, 298 



40, 737 
272, 886 



93, 081 

385, 412 



20, 504 

7, 656 



241 

442 

676 

882 

914 

1,000 

955 

997 

1,016 

1,0.34 

1,018 

1,956 

1,960 

1,983 

1,777 

3,482 

3, 210 
3,279 
2,927 
3,058 
2,876 
2,686 
2,532 
2,253 
2,405 

IC, 654 
8,655 
8,109 

13, 736 
9,738 
8,391 
5,343 
5,503 
4,961 
3,401 

10, 452 
7,391 
4,840 
4,415 

4, 273 
*3, 136 

4,022 
4,088 
1,916 
1,493 
2,062 



3,467 
175, 605 



16, 851 

158, 754 



For footnotes, see pp. 315-316. 



865193—51- 



-19 



282 



STATISTICS OF INCOME FOR 1945, PART 1 









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STATISTICS OF INCOME FOR 1945, PART 1 



283 





s 


—1 N 


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3,290 
1,824 


CJ <a< "*< O ■>»< lO -H 00 O N to ■* N 1 1 1 
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24, 982 


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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 1,50) 1 

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. 


T}<iOt0t^00C15OT-HCSC0.<t*IOtDI^000i 
COCOCOCOCOCO-*-*'^-<»'tJi"^'*'*'<JI-<j* 


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284 



STATISTICS OF INCOME FOR 194 5, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



285 



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286 



STATISTICS OF INCOIVIE FOR 194 5, PART 1 



Table 4. — Taxable fiduciary returns for 1945, 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 mone]' figures in thousands of dollars] 



Net income classes " 



Total 
number 
of re- 
turns 



Divi- 
dends 
and in- 
terest * 



Rents and royal- 
ties » 



Net profit Net loss 



Trade or business • 



Net profit Net loss 



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 and over 

Total, taxable fiduciary re- 
turns. 

Taxable fiduciary returns with 
net income under $5,000. 

Taxable fiduciary returns with 
net income of $5,000 and over. 



24, 934 

14,657 

10,206 

7,766 

6,949 

4,796 

3.861 

3.369 

2.808 

2, 523 

2.195 

3.569 

2,918 

2,408 

2,007 

3,212 

2,306 

1,836 

1,550 

1,292 

1,021 

768 

739 

622 

567 

1,774 

1,045 

667 

823 

432 

278 

139 

118 

74 

44 

123 

62 

35 

17 

18 

10 

7 



113,560 



687 

771 

1,028 

413 

261 

3 

2 

7 

601 

114 



(20) 



112 
102 
64 
51 
47 
64 
43 
38 
47 
37 
39 
82 
47 
47 
22 
47 
48 
24 
38 
12 
36 
31 
19 
11 
9 
54 
39 
25 
149 
43 
10 
2 
14 
18 
2 
5 
2 
19 



620 

1,210 

1,374 

1,049 

1,076 

1,003 

796 

899 

742 

769 

668 

1,390 

1,310 

1,068 

906 

1,706 

1,421 

1,204 

1,266 

773 

1,267 

837 

&37 

561 

621 

2,654 

1,618 

1,065 

1,626 

2,802 

996 

425 

342 

623 

177 

725 

381 

13 



182 
29 



453, 555 



79, 206 



1,520 



39,034 



93, 966 
19, 594 



220, 103 
233, 453 



40, 008 
39, 197 



842 
677 



14,880 
24,154 



523 
835 



For footnotes, see pp. 315-316. 



STATISTICS OF INCOME FOR 1945, PART 1 



287 



Table 4. — Taxable fiduciary returns for 1945, 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 " 



Partnership ' 



Net profit 



Net loss 



Sales or exchanges 
of capital assets * 



Net gain 



Net loss 



Sales or exchanges 
of property other 
than capital as- 
sets • 



Net gain Net loss 



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 

760 under 1,000 

1,000 and over 



Total, taxable fiduciary re- 
turns. 

Taxable fiduciary returns with 
net income under $5,000. 

Taxable fiduciary returns with 
net income of $5,000 and over. 



1,809 

507 

560 

615 

484 

484 

638 

393 

459 

364 

505 

865 

1,000 

970 

835 

1,771 

1,888 

1,912 

1,856 

2,252 

1,673 

1,223 

1,557 

1,538 

1,454 

6,054 

5,029 

3,729 

5,505 

3,505 

3,045 

1,209 

1,216 

638 

982 

1,085 

1,285 

379 

280 

1 



150 
1 



61, 706 



10,488 
51, 217 



(20) 



(20) 



(SO) 



(20) 



4,423 
3,538 
3,257 
3,366 
4,043 
2,880 
2,659 
2,592 
2,434 
2,449 
2,342 
4,125 
3,925 
3,570 
3,599 
6,373 
5.181 
4,913 
4,558 
3,888 
3,690 
2,837 
3,009 
2,708 
2,711 
9,833 
8,249 
6,386 
10, 421 
7,510 
5,578 
4,291 
3,544 
2,946 
1,966 
8,334 
6,253 
6,114 
3,443 
5,422 
3,229 
2,299 
6,038 



(20) 



146 

152 

125 

92 

84 

69 

78 

56 

56 

41 

44 

62 

67 

53 

35 

105 

47 

38 

47 

34 

24 

24 

22 

15 

15 

61 

40 

37 

28 

22 

12 

4 

6 

2 

2 

6 

2 



308 



199, 793 



1,754 



130 
176 



49, 202 
150, 590 



1,160 
595 



(20) 



(20) 
(20) 



1,214 



695 
518 



(20) 



(20) 



(20) 



789 



378 
413 



For footnotes, see pp. 315-315. 



288 



STATISTICS OF LNTCOME FOR 194 5, PART 1 



Table 4. — Taxable fiduciary returns for lOJ)'), bij net income classes: Number of 
returns, income or loss from each of the sources coinprising 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 






Inter- 
est '« 


Taxes " 


Miscel- 
laneous 
deduc- 
tions '• 




1 


Taxable fiduciary returns: 

Under 0.5 


546 
336 
321 
191 
215 
231 
215 
201 
133 
138 
121 
271 
241 
246 
502 
377 
368 
479 
343 
350 
389 
194 
294 
206 
183 
435 
538 
331 
579 
354 
338 
38 
535 
171 


411 
576 
685 
■ 418 
548 
511 
3&3 
357 
370 
329 
138 
464 
479 
519 
104 
773 
564 
560 
531 
497 
418 
353 
335 
598 
236 
872 
1,041 
457 
1,124 
444 
282 
152 
177 
360 
309 
157 
14 
11 
306 
13 

(20) 
(20) 

32 
133 


65, 789 
30, 873 
27,217 
23,495 
22, 551 
18, 978 
16,814 
16,212 
14,190 
13,326 
12,325 
22, 737 
21,605 
19,280 
17,155 
30, 538 
27, 595 
22, 778 
21,833 
18, 162 
17, 476 
14,368 
13,820 
12,205 
12,824 
44, 127 
33,602 
25,319 
38, 062 
28,944 
21,926 
12,644 
13, 497 
9,089 
5,980 
19, 759 
12,994 
9,806 
5,596 
7,463 
4,692 
4.887 
7,517 
16, 542 


318 
282 
249 
176 
193 
158 
161 
147 
134 
122 
106 
222 
222 
154 
242 
247 
280 
259 
235 
149 
198 
101 
221 

66 
140 
555 
327 
263 
384 
412 
166 
150 
396 

77 

8 

215 

74 
127 

47 
123 
121 

94 

12 

33 


1,275 
1,0{X) 
815 
682 
724 
531 
425 
399 
365 
343 
368 
554 
562 
453 
398 
734 
603 
518 
462 
443 
372 
271 
306 
246 
298 
933 
681' 
479 
799 
677 
452 
289 
286 
183 

65 
472 
244 
164 

63 
123 

44 
217 

44 

81 


3,999 

1,897 

1,732 

1,369 

1,200 

1,097 

882 

970 

740 

674 

605 

1,013 

1,072 

916 

872 

1,311 

1,080 

835 

801 

737 

661 

4.38 

536 

462 

488 

1,697 

1,026 

787 

1,205 

1,037 

892 

483 

526 

251 

137 

980 

255 

201 

110 

151 

32 

185 

101 

230 


1 


2 

3 


0.5 under 0.75 

0.75 under 1 .. . 


2 
3 


4 


1 under 1.25 . - 


4 


1 


1.25 under 1.5 _ . 


,1 


6 




6 


7 


1.75 under 2 


7 


K 


2 under 2.25 . - - _ 


8 


9 


2.25 under 2.5 


9 


10 


2.5 under 2.75 . -._--. 


in 


11 


2.75 under 3 — 


11 


1? 


3 under 3. 5 .. 


1? 


13 




n 


14 




14 


T) 


4.5 under 5 _ . 


1"; 


16 




16 


17 


6 under 7 _ 


17 


18 


7 under 8. 


18 


19 


8 under 9 - . 


19 


?n 


9 under 10 - . 


?n 


?1 


10 under 11.- - - - 


?1 


?? 


11 under 12.- .- . 


?? 


?S 


• 12 under 13 -. .. . 


?3 


?4 


13 under 14 — . 


?4 


?.5 


14 under 15 .- — . 


?■; 


?6 


15 under 20 .- -. . . 


•>e, 


?7 


20 under 25 


n 


OS 


25 under 30 .- - 


?a 


?P 


30 under 40 - -.- — 


■JQ 


an 


40 under 50 .. 


30 


?i 


50 under 60 --- -- - 


31 


3? 


60 under 70 -- - - 


3? 


33 


70 under 80 


33 


34 


80 under 90 . - — . 


34 


35 


90 under 100 . . 


3'i 


36 


100 under 150 - . . 


35 
299 
30 


36 


37 


150 under 200..- - 


37 


38 


200 under 250 


38 


3Q 


250 under 300 --. -- .. .. 


39 


4n 


300 under 400 


2 


40 


41 


400 under 500 


41 


4? 


500 under 750 - -- -- 




4? 


43 


750 under 1,000— — 




43 


44 


1,000 and over . 




44 




Total, taxable fiduciary re- 
turns. 

Taxable fiduciary returns with 
net income under $5,000. 

Taxable fiduciary returns with 
net income of $5,000 and over. 






45 


10, 777 


17,038 


856, 594 


8,363 


19,441 


36, 671 


45 


46 
47 


3,908 
6,868 


6,292 
10, 749 


342, 547 
514, 045 


2,886 
5,480 


8,894 
10, 549 


19,036 
17,635 


46 
47 



For footnotes, see pp. 315-316. 



STATISTICS OF INCOME FOR 194 5, PART 1 



289 



Table 4. — Taxable fiduciary returns for 1945, 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 i' 



Total 
deduc- 
tions 



Balance 
income " 



Amount 
distrib- 
utable to 
benefi- 
ciaries 



Net 
income 
taxable 
to the fi- 
duciary 18 



Amount 
of surtax 
exemp- 
tion '9 



Tax lia- 
bility 3 



Taxable fiduciary returns: 

Under 0.5 

0.5 under 0.75 

0.75 imder 1 

1 under 1.25 

1.25 under 1.5 

1.5 under 1.75 

1.75 under 2 

2 under 2.25 

2.25 under 2.5 

2.5 under 2.75 

2.75 under 3 

3 under 3.5 

3.5 under 4 

4 under 4.5 

4.5 under 5 

5 under 6 

6 under 7 

7 under 8 

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 and over 

Total, taxable fiduciary re- 
turns. 

Taxable fiduciary returns with 
net income under $5,000. 

Taxable fiduciary returns with 
net income of $5,000 and over. 



5,592 

3,178 

2,795 

2,225 

2,116 

1,787 

1,466 

1,517 

1,239 

1,139 

1,078 

1,788 

1,856 

1,524 

1,513 

2,292 

1,963 

1,612 

1,498 

1,329 

1,232 

809 

1,062 

774 

926 

3,184 

2,034 

1,529 

2,388 

2,126 

1,510 

922 

1,208 

511 

210 

1,667 

573 

492 

221 

396 

197 

496 

157 

345 



64,475 



30, 815 
33,663 



60, 197 

27, 695 

24, 422 
21,269 
20, 435 
17, 191 
15,347 
14, 696 
12, 951 
12, 187 

.11,247 
20, 950 
19, 749 
17,756 
15,642 

28, 247 

25, 632 
21, 166 
20, 336 
16, 833 
16, 244 
13. 558 
12. 758 
11,431 
11,897 
40, 943 
31,568 
23, 791 
35, 674 
26, 818 
20, 416 

11, 722 

12. 289 
8,578 
5,769 

18, 092 
12,421 
9,314 
5,375 
7,067 
4,495 
4,391 
7,360 
16, 199 



46 

235 

603 

2,919 



2,497 

4,527 

3, 203 

2,322 

1,788 

1,444 

1,133 

993 

800 

710 

624 

1,035 

831 

679 

535 

868 

616 

461 

411 

326 

259 

202 

199 

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142 

454 

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163 

200 

103 

68 

36 

29 

21 

10 

32 

15 

8 

4 

5 

2 

2 

1 

3 



792, 118 



313, 624 



478, 495 



28,156 



311, 733 

480, 384 



186, 692 
126, 930 



125, 041 
353, 455 



23,121 

5,043 



175,605 



23,891 
151, 714 



For footnotes, see pp. 315-316. 



290 



STATISTICS OF INCOME FOR 1945, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



297 



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298 



STATISTICS OF INCOME FOR 1945, PART 1 





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STATISTICS OF INCOME FOR 1945, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



301 



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302 



STATISTICS OF INCOME FOR 194 5, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



303; 



?5Sc5 


8 




00 




o 








s 




05 








t- 

s 




cm" 


3,000 under 4,000 

4,000 under 5,000 

5,000 and over 

Total, taxable fiduciary returns.. 


SSS 


to 



•~* ID 



304 



STATISTICS OF INCOME FOR 194 5, PART 1 



Table 7. — Taxable fiduciary returns for 1945, by total income classes: Total 
number of returns, and for returns for estates and trusts, separately: Number of 
returns, balance income, amount distributable to beneficiaries, net income, surtax 
exemption, and lax liahilily 

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



Total income classes ' 



Number 

of 
returns 



Returns for estates 



Number 

of 
returns 



Balance 
income " 



Amount 
distrib- 
utable to 
benefi- 
ciaries 



Net 
income 
taxable 
to the 

fidu- 
ciary " 



Amount 
of surtax 
exemp- 
tion '» 



Taxable fiduciary re- 
turns: 

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 II 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

sounder 40 

40 under 50 

50 under fiO 

(» 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.- 
l.SnOunder 2,000. - 
2,000 under 3,000. - 
3,000under 4,000. - 
4,000 under 5,000.- 
5,000 and over 



Total, taxable 
fiduciary re- 
turns. 

Taxable fiduciary re- 
turns with total in- 
come under $5,000. 

Taxable fiduciary re- 
turns with total in- 
come of $5,000 and 
over. 



7,309 

9,426 

8,223 

7,154 

5,955 

5,381 

4.424 

4,029 

3,623 

3,300 

2,992 

5,046 

4,295 

3,744 

3,033 

5,112 

3,886 

3,178 

2,560 

2,198 

1,886 

1,526 

1,301 

1,086 

987 

3,618 

2,090 

1,436 

1,694 

879 

585 

330 

266 

190 

140 

314 

140 

66 

53 

37 

20 

22 

14 

5 

4 

2 



113, 560 



77, 934 
35, 626 



5,206 

4,661 

3, 554 

2,819 

2, 455 

1,927 

1,688 

1,436 

1,248 

1,116 

1,850 

1,493 

1,273 

1,047 

1,577 

1,195 

943 

760 

631 

529 

406 

352 

320 

275 

1,021 

561 

364 

450 

204 

163 

102 

70 

63 

39 

90 

49 

26 

8 

16 

6 

4 

2 

1 

2 

1 



3,184 
3,806 
3,650 
3,517 
3,610 
3,245 
3, 226 
3,025 
2,957 
2,899 
5,451 
5,023 
4,846 
4.457 
7,790 
6,990 
6,343 
5,890 
5,439 
4,981 
4,356 
3, 992 
3, 931 
3,597 
16,015 
11,369 
9,050 
14,029 
8, 337 
7,916 
5,906 
4,415 
4,631 
3, 173 
9,523 
7, 626 
5, 183 
1,959 
4,553 
2,498 
2, 158 
1,627 
1,.336 
3,309 
2,030 



2 

18 

48 

111 

132 

158 

190 

200 

201 

231 

511 

521 

472 

552 

1,008 

960 

1,044 

969 

897 

844 

897 

520 

856 

675 

3.325 

2,693 

2,151 

3,481 

2,179 

1,945 

1,567 

1,150 

1,166 

825 

2,791 

2,823 

917 

470 

925 

423 

30 

156 

90 

1,530 



3, 182 
3,788 
3,602 
3,406 
3,479 
3,087 
3,0.36 
2,825 

2, 756 
2,668 
4,940 
4,502 
4.374 

3, 905 
6,781 
6,029 
5,300 
4,921 
4,542 
4,137 
3,459 
3,472 
3,075 
2,922 

12,690 
8,676 
6,899 

10, 548 
6.158 
5,971 
4.340 
3,266 
3. 465 
2,348 
6,732 
4,803 
4,266 
1,489 
3,628 
2,074 
2,128 
1,471 
1,246 
1,779 
2,030 



2,603 

2, 331 

1,777 

1,410 

1.228 

964 

844 

718 

624 

558 

925 

747 

637 

524 

789 

598 

472 

380 

316 

265 

203 

176 

160 

138 

511 

281 

182 

225 

102 

82 

51 

35 

32 

20 

45 

25 

13 

4 

8 

3 

2 

1 

1 

1 

1 



42,003 



232, 847 



42,650 



190, 196 



21,002 



31,773 
10,230 



52,896 
179,952 



3,347 
39, 307 



49, 550 
140, 645 



15,890 
5,122 



For footnotes, see pp. 315-316. 



STATISTICS OF INCOME FOR 194 5, PART 1 



305- 



Table 7. — Taxable fiduciary returns for 1945, by total income classes: Total 
number of returns, and for returns for estates and trusts, separately: Number of 
returns, 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 ' 


Returns for trusts 






Number 

of 
returns 


Balance 
income " 


Amount 
distrib- 
utable to 
benefi- 
ciaries 


Net 
income 
taxable 
to the 

fidu- 
ciary " 


Amount 
of surtax 
exemp- 
tion '9 


Tax lia- 
bility « 




1 


Taxable fiduciary returns: 

Under 5 - — 


7,309 

4,220 

3,562 

3,600 

3,136 

2,926 

2,497 

2,341 

2,187 

2,052 

1,876 

3,196 

2,802 

2,471 

1,986 

3,535 

2,691 

2,235 

1,800 

1,567 

1,357 

1,120 

949 

766 

712 

2,597 

1,529 

1,072 

1,244 

675 

422 

228 

196 

127 

101 

224 

91 

40 

45 

21 

14 

18 

12 

4 

2 

1 


2,005 

2,401 

2,853 

3,744 

3, 986 

4,403 

4,323 

4,616 

4,818 

4,974 

4,995 

9,577 

9,725 

9,767 

8,732 

18, 036 

16,257 

15, 557 

14, 268 

. 13,848 

13, 252 
12, 021 
11,014 

9,623 
9,637 
41, 861 
31, 604 
27, 244 
40, 036 
28, 115 
21, 366 
13, 496 
13,415 
10, 199 
9,065 
24, 969 

14, 902 
8,206 

11, 520 
6,695 
5,783 

10, 032 
9,902 
4,844 
3,258 
2,276 


229 
654 
1,004 
1,375 
1,676 
1,989 
2,017 
2,233 
2,282 
2,420 
2,503 
4,853 
4,872 
4,840 
4,445 
9,337 
8,470 
7,388 
7,446 
6,638 
6,586 
5,935 
5,504 
4,918 
4,532 
21, 238 
15, 895 
13, 273 
18, 263 
13, 080 
10, 261 
7,357 
6,248 
4,682 
4,993 
12, 842 
6,891 
4,337 
5,354 
3,067 
2,407 
5,287 
4,237 
2,645 
2,077 
194 


1,777 
1,748 
1,850 
2,369 
2,310 
2,414 
2,307 
2,383 
2,535 
2, 553 
2,492 
4,725 
4, 853 
4,927 
4,287 
8,699 
7,787 
8,169 
6,822 
7,210 
6,666 
6,086 
5,511 
4,705 
5,105 
20, 622 
15, 709 
13, 970 
21,773 
15, 035 
11,104 
6,139 
7,168 
5,517 
4,072 
12, 127 
8,011 
3,869 
6,165 
3,629 
3,375 
4,745 
5,665 
2,199 
1,181 
2,082 


731 

422 

356 

360 

314 

293 

250 

234 

219 

205 

188 

320 

280 

247 

199 

354 

269 

224 

180 

157 

136 

112 

95 

77 

71 

260 

153 

107 

124 

68 

42 

23 

20 

13 

10 

22 

9 

4 

5 

2 

1 

2 

1 

(20) 
(20) 
(20) 


241 

305 

343 

464 

458 

485 

471 

496 

533 

545 

533 

1,027 

1,074 

1,103 

976 

2,025 

1,861 

2,027 

1,728 

1,903 

1,795 

1,680 

1, 553 

1,371 

1,531 

6,585 

5,536 

5,377 

9,199 

6,922 

5,442 

3, 105 

3,779 

2,995 

2,115 

6,430 

4,553 

2,204 

3,411 

2,093 

1,860 

2,736 

3,328 

1,104 

606 

1,041 


1 


? 


0.5 under 0.75 _.- --- 


? 


? 




3 


4 


1 under 1.25 . . - - 


4 


!=i 


1.25 under 1.5 - 


5 


6 

7 


1.5 under 1.75 

1.75 under 2 --- - -- 


6 

7 


8 


2 under 2 25 


8 


Q 


2.25 under 2.5 . - 


9 


in 


2.5 under 2.75 --- 


10 


n 


2 75 under 3 - ._ 


11 


1? 


3 under 3.5 . _ 


1? 


13 




13 


14 




14 


15 




15 


Ifi 


5 under 6 - - - 


16 


7 


6 under 7.. -- 


17 


18 




18 


19 


8 under 9 _ . .- 


19 


?0 


9 under 10 . _ . _ .- 


90 


Z1 


10 under 11.-- — _ 


21 


?? 


11 under 12 . -.- -_ _ 


?? 


?,S 


12 under 13- - - _-- _-- - 


?3 


?4 


13 under 14 - - __ 


?4 


?,") 


14 under 15 .- - - -- 


?5 


m 


15 under 20- - 


26 


?7 


20 under 25 _ .- 


?7 


?H 


25 under 30 - -- -- -- 


?^ 


Z9 


30 under 40 


29 


W 


40 under 50 - - - -- 


30 


^1 


50 under 60 . -- - --_ - 


31 


J2 
^3 


60 under 70 

70 under 80 ------ 


32 
33 


U 


80 under 90 


34 


?f) 


90 under 100 


35 


?6 


100 under 150 ------ 


36 


^7 


150 under 200 


37 


W 


200 under 250 _- - -- 


38 


^9 


250 under 300 -- - 


39 


in 


300 under 400 


40 


11 


400 under 500 - - - ------ 


41 


t? 


500 under 750- 


42 


♦3 


750 under 1,000 - 


43 


♦4 


1,000 under 1,500 - 


44 


ts 


1,500 under 2,000 


45 


tfi 


2,000 under 3,000 - 


46 


♦7 


3,000 under 4 000 


47 


♦8 


4,000 undep 5,000 














48 


»Q 


5,000 and over -- - . 


1 


6,048 


2,196 


3,852 


(20) 


3,467 


49 




Total, ta.xable fiduciary re- 
turns. 

Taxable fiduciary returns with 
total income under $5,000. 

Taxable fiduciary returns with 
total income of $5,000 and over. 




50 


71, 557 


559, 272 


270, 972 


288,300 


7,154 


110, 416 


50 


51 
52 


46, 161 
25, 396 


80, 919 
478, 349 


37,392 
233, 578 


43, 530 
244, 769 


4,618 
2,541 


9,054 
101,362 


51 
52 



For footnotes, see pp. 315-316. 



306 



STATISTICS OF INCOME FOR 194 5, PART 1 






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STATISTICS OF INCOME FOR 1945, PART 1 



307 



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t~ooa>Oi-iC^eo'<j<ioob-ogo5 

CO COCO^^"^^"^^^"^ ■^ ■^ 



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308 



STATISTICS OF INCOME FOR 194 5, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



309 



o«-<c^cC"fw:>eot^ooos 


g 








1 00 

1 t^ 




c1 
o 


1 fq 




en 


1 O) 

1 c^> 




o 


1 o 




U5 

§3 


1 1X1 
1 00 




CO 

o 


1 o 

1 CO 

1 ff 




c3 

co- 


1 (N 

1 c3 




in'" 


K IN 




00 


(N CD 




2,918 

1,873 
1,045 




CO 


2,431 
1,138 


300 under 400 

400 under 500 

500 under 750 

750 under 1.000 

1,000 under 1 „W0 

1,500 under 2.000 

2,000 under 3,000 

3,000 un<ler 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. 


'Ot-lCQcO'^»OOr^Q005 


CJ 





310 



STATISTICS OF INCOME FOR 1945, PART 1 





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12 

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a 

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C 

a 

£ 

to 

a 

3 

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B 

3 
1^ 




1 1 1 1 1 1 1 1 ! 1 1 1 1 1 1 1 i 1 i 1 1 1 1 1 1 1 TO w m t^ o e» 


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s 


1 1 1 1 1 1 1 1 ! 1 1 1 1 1 1 1 i 1 1 1 1 1 1 I 1 lOui-^'Tt^'a^ 


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i i i i i 1 i i i i i i i i i i i i i i i i i i i i i i ! isgs^sg?'"^ 


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1 1 1 1 1 1 1 1 1 i 1 1 1 1 1 1 1 I 1 1 i 1 1 1 1 1 1 1 1 ® g m 00 ■>»■ •* « ir •* 

i i i i i ! i i i i 1 i i i i i i i i i i ! ! ! 1 ! i i i " 


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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??88g£;22'--'=! i" 

1 1 1 1 1 1 1 1 1 1 m^ 1 


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1 1 i 1 i 1 1 1 1 1 1 1 1 1 1 1 1 r 1 t^ <>J -^ r^c*5 -^ -^05 1^ ^ »C ^ 

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 OSCSOOCO -< 1-1 rH 


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1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ! i 1 1 1 1 1 ! 1 00 « t- f a> t^ o> 00 ■<«< r» TO o f-1 

1 1 1 1 1 1 ; 1 1 1 1 1 1 1 1 1 1 II 1 OC^CSCdTTCO^n i-< 


1^ 

13 


1 1 1 1 1 1 1 1 j 1 1 1 1 1 1 1 1 1 1 1 1 1 1 IcoNO — lOtO — rocONN 1 1 1 
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1 1 1 ; I 1 1 i 1 1 1 1 1 1 Ill 1 -hC4CSOCOC^«« 1 1 II 




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1 1 1 1 1 1 1 1 I 1 r- c-4 -o- C-) to ■* CO -< 


s 

"3 

Ol 

s 

8 
.9 
"3 
o 


Taxable fiduciary returns: 

Under 0.5 

0.5 under 0.75 

0.75 under 1 

1 un<ier i.25 

1.25 under 1.5. 

1.5 under 1.75 

1.75 iHider 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 1. 

6 under 7 

7 under 8 

8 under 9 

9 under 10.. 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15.-. 

20 under 25 

25 under 30 

30 under 40 

40 under 50 - 

50 under 60 

60 under 70 

70 under 80 

80 un<ler 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 






^Ncor.>otD.-ooa.o-c222:2SC:22S?3?S?S?;SSS5Sag«SSSS«««?§ 



STATISTICS OF INCOME FOR 1945, PART 1 



311 





s 


.-1 w 


w .-1 1 1 ' 1 rt 1 1 1 1 




1 00 


(M 1 ! 1-1 1 1 1 1 c 1 1 


CO 

m 


1 05 
1 OO 

1 1-1 




s 

M 


S 




M 

9 


c O) 




S5 

CO 


i ?5 

1 00 






i 5 

1 to 




i 


1 o 




^^ 


1 t^ 


(N 1 1 rt 1 1 1 1 1 1 1 


5 


1 t^ 

1 «5 

1 >o 




i 


1 i 




05 


1 OS 

1 R 


250 under 300 

300 under 400 

400 under 500 

500 under 750 

7.50 under 1,000 

1,00(1 under 1,500 

1.500 under 2,000 

2,000 luider 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 


3 lo 



312 



STATISTICS OF IXCOME FOR 194 5, PART 1 



2. H 





«<NMTr««:t-ooo»o--c«ieo;2;j22J:;22S?j?3S?SSSf;SSSMTOl2^«c§S;?S 






3 

S 

c 
o 

o 

J 

"3 
o 

a 
g 

a 

c 
>. 

C 
1 

t-r 

a 

3 


•T3 
O > 


1 N N N N N 1 N I i N N N 1 ■ 1 N h 1 1 N 


Is 

3° 




o 


1 1 1 1* 1 1 1 ) i 1 t 1 1 1 1 1 1 r 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 r ( 1 1 


eg 

o 
o 




CO 
3 = 
O 




•§ 
3 O 

o 




a; 

C O 
3« 


1 1 I i 1 i i 1 1 1 I 1 ! t i t 1 1 1 1 1 1 1 1 1 1 i 1 1 1 1 1 1 ! 1 1 i»0 


li 


1 i i 1 ! 1 1 1 i ! i 1 1 I ! i 1 1 i ! 1 1 ! ! 1 t 1 1 i 1 1 i 1 1 1 lOcc 
1 1 1 1 1 > 1 ( 1 1 1 1 1 1 1 r 1 1 1 1 1 1 1 1 1 1 J 1 1 1 -^ r-l 


O 


i i i i i i i i i i i i j i i i ! isss 


h 

o 


i i i i i i i i i i i i i i i [ i iss""- 

« 1 1 1 1 1 1 1 1 1 1 1 1 1 


c o 


i i i i 1 i i i i i i i i i i i i i i i i i i j 1 1 i igu-r^- 


1 

o 

g 

o 


Taxable fiduciary returns: 

, rnderO.5 

0.5 under 0.75 

0.75 under 1 

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 0.. 

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 :50 

30 under 40 

.■JO under 00 

00 under 70 

70 under 80 

80 under 90 •!.. 

90 under 100 

150 under 200 

200 under 250 









STATISTICS OF INCOME FOR 194 5, PART 1 



313 





o 


-i « 


1 1 1 1 IcqoN 1 Ir-* 


t~ 




.III 

. . . . t~ -1 . . . 1 1 


00 


1 00 


1 1 1 W C<> 1 1 1 1 1 1 


t^ 




1 lt>-CO 1 1 1 1 1 1 1 


o 


i 2 


locOM 1 1 1 1 1 1 1 


00 


. 00 


00 t~ I N 1 1 1 1 1 i 1 


t^ 


' ""* 


to w .CO 1 


CO 


i CO 


TP Tj- 1 -H 1 . 1 1 . . . 




i s 


CQ CO^ ^H 


g 


1 H 






i ^ 




■^ 
t- 


1 '^ 


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, ta.xable fiduciary 
returns. 

Taxable fiduciary returns with 
total income under $5,000. 

Taxable fiduciary returns with 
total income of $5,000 and 
over. 


cc-^-o'Tr-jc^-'i"-*^'*'^ 


o 


5 »o 1 



865193—51- 



-21 



314 



STATISTICS OF INCOME FOR 194 5, PART 1 



Table 9. — Taxable fiduciary returns for 1945, by States and Territories: Number of 
returns, dividends and interest, total income, and tax liability 

[Money figures in thousands of dollars] 



States and Territories 



Alabama 

Arizona 

Arkansas 

California 

Colorado 

Connt'cticut 

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 28 

West Virginia 

Wisconsin 

Wyoming 

Total 



Number of 
returns 



634 

270 

297 
7,476 

897 
3,149 

864 
1,039 
1,562 
1,048 

319 

173 
9, 003 
1,817 
2,134 
1,423 
1,243 

348 

703 
2,107 
8,8:31 
3,651 
2,471 

185 
2,789 

288 

1,175 

92 

562 
4,262 

134 

19, 337 

1,046 

490 
5,350 
1,037 

696 

11,686 

1, 250 

393 

481 

859 
3,312 

231 

298 
1,438 
1,359 

689 
2,519 

143 



113,560 



Dividends 

and 
interest ♦ 



1,940 

442 

501 

21. 182 

2.860 

13. 102 

9,952 

3,773 

7,487 

3. 830 

2,114 

156 

37, 033 

4,781 

2,688 

1,068 

3,187 

1,419 

1,944 

6. 9.53 

46.287 

15, 009 

8.859 

226 

10,653 

159 

1,127 

509 

1.766 

22.933 

148 

98. 246 

2,834 

157 

25.6a3 

1,560 

1,191 

50,414 

8.065 

1,258 

96 

3,098 

8,407 

743 

1,031 

3,971 

3,063 

2.642 

6,819 

190 



453, 555 



Total 
income ' 



5,235 

1,472 

1,744 

58,002 

5, 358 

19,719 

16,242 

7,054 

14,510 

8, 153 

4,721 

929 

78, 595 

10,016 

7,754 

4,834 

7,698 

3,013 

3, 109 

11,583 

70, 143 

29,708 

17,711 

837 

17,006 

857 

3,714 

1,1.37 

2,908 

34, 808 

804 

169, 614 

7,750 

1,371 

47, 8.33 

.5, a38 

3,776 

82, 182 

11.027 

2,817 

1.053 

6. 493 

31,8a3 

1,428 

1,541 

8,225 

7, 385 

4,649 

11, 701 

636 



Tax 
liability ' 



856, 594 



9K- 

26; 

42; 

14, 00.' 

l,00i 

3,59i 

5,774 

1.01$ 

2,844 

1,40? 

958 

293 

17, 457 

1,99£ 

1,542 

833 

1,3.33 

740 

431 

1,698 

10, 771 

7,109 

4,324 

184 

3,192 

171 

667 

256 

438 

9.272 

222 

32, 549 

1,670 

239 

11,892 

1,555 

882 

13,454 

1,450 

659 

155 

1,736 

8,098 

253 

262 

1,152 

1,688 

895 

1,827 

145 



175, 605 



For footnotes, see pp. 315-316. 



STATISTICS OF INCOME FOR 1945, PART 1 



315 



Footnotes jor fiduciary tables pages S60-314 
(Facsimile of return, Form 1041, appears on pp. 388-395) 



' Total Income classes are based on the amount of 
total income tabulated for taxable fiduciary retiims 
(see note 2) . 

' Total income 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 from 
partnership, and the net losses from sales of capital 
assets and of property other than capital assets. 
(Total income is an approximation of the adjusted 
gross income tabulated for individual returns in this 
report.) 

* Tax liability after deducting tax credits relating 
to income tax paid at source on tax-free covenant bond 
interest and to income tax paid to foreign countries 
or possessions of the United States. 

* Dividends, domestic and foreign, and interest on 
notes, mortgages, bank deposits, corporation bonds 
before amortization of bond premium, taxable and 
partially tax-exempt interest on Government obliga- 
tions after amortization of bond premium, and divi- 
dends on share accounts in Federal savings and loan 
associations. Also, Government interest and par- 
tially tax-exempt dividends on share accounts 
received through partnerships and fiduciaries are 
included. 

» Net profit from rents and royalties is the excess of 
gross rents received over deductions for depreciation, 
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 re- 
spective expenses over gross income received. 

« Net profit or loss from trade or business is the 
current year profit or loss. (Net operating loss deduc- 
tion is reported in miscellaneous deductions.) 

' Partnership net profit or loss excludes taxable and 
partially tax-exempt interest on Government obliga- 
tions, partially tax-exempt dividends on share 
accounts in Federal savings and loan associations, 
and net gain or loss from sales of capital assets. In 
computing partnership profit or loss, charitable con- 
tributions 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 accormt in computing 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 carry-over. Deduc- 
tion for the net loss, however, is limited to the 
amount of such loss, or to the net income computed 
without regard to gains and losses from sales of 
capital assets, or to $1,000, whichever is smallest. 
Sales of capital assets include worthless stocks, worth- 
less 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. 

* Net gain or loss from sales or exchanges of property 
other than capital' assets is that from the sales of (l) 
property used in trade or business of a character 
which is subject to the allowance for depreciation, 

(2) obligations of the United States or any of its 
possessions, a State or Territory, or any political 
subdivision thereof, or the District of Columbia, 
issued on or after March 1, 1941, on a discount basis 
and payable without interest at a fixed maturity 
date not exceeding one year from date of issue, and 

(3) real property used tu trade or business. 

'0 Income from fiduciaries excludes taxable and 
partially tax-exempt interest on Government obliga- 
tions, and partially tax-exempt dividends on share 



accounts in Federal savings and loan associations 
such income is reported with interest. 

" Miscellaneous income includes taxable Income 
from soiu-ces other than those specified on the return 
form. 

'2 Aggregate positive income Is the sum of dividends 
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. 

" 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 

'< 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-e.xempt securities, 
single-premium life insurance, or endowment con- 
tracts. 

" 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 with 
out reimbursement from the taxpayer; taxes de« 
ducted in the schedules for business and rent income; 
nor income taxes paid to a foreign country or posses- 
sion of the United States if any portion thereof is 
claimed as a tax credit. 

'« Miscellaneous deductions include the net oper- 
ating loss deduction, amortizable bond premium on 
corporation bonds, losses resulting from fire, storm, 
shipwreck, or other casualty or from theft, not cov- 
ered by insurance or otherwise, and other authorized 
deductions for which no separate provision is made 
on the return form. 

1' 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. 

" Net income taxable to the fiduciary is the net 
income after subtracting from the balance income 
the amount distributable to beneficiaries. 

" Stutax exemption is $500 for an estate; $100 for a 
trust. 

20 Less than $500. 

21 Less than 0.005 percent. 

22 Returns with normal tax and surtax are returns 
on which the regular normal tax and surtax are re- 
ported; that is, all returns except those on which the 
alternative tax is imposed as described in note 23. 

23 Returns with alternative tax are returns show- 
ing a net long-term capital gain or an excess of net 
long-term capital gain over net short-term capital 
loss, on which the alternative tax is less than the 
regular normal tax and surtax computed on net 
income which includes net gain from sales of capital 
assets. Alternative tax (not eSective on returns 
with surtax net income under $10,000) is the sum 
of (1) a partial tax computed at the regular rates on 
net income reduced for this purpose by the amount 
of such long-term capital gain and (2) fifty percent 
of such long-term gain. 

2< Average tax is based on the tax liabiUty 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 possession 
of the United States. 



(Footnotes continued on p. 316) 



316 



STATISTICS OF IXCOME FOR 1945, PART 1 



Footnotes for fiduciary tables pages 260-31 A — Contmued 
(Facsimile of return, Form 1041, appears on pp. 388-395) 



'» Siiort-tmn applies to pains and losses from the 
sales or cxchiingps of capital assets held 6 months or 
less and 100 percent of the recopnized gain or loss 
thereon is taken into account in computing net short- 
term capital pain or loss. Amounts reported arc the 
combination of such pain or loss, including that 
received throuph partnerships and common trust 
funds, and the capital loss carry-over from the three 
preceding years, not previously deducted. 

" Long-term applies to pains and losses from the 
sales or exchanges of capital assets held more than C 
months and 50 percent of the recognized gain or loss 
thereon is taken into account in computing net long- 
term capital gain or loss. Amounts reported include 
such gain or loss received through partnerships and 
common trust funds. 



^ Capital loss carry-over reported on the 1945 re- 
turns is an accumulation of capital loss carry-over of 
1944 and the remaining capital loss carry-over of 
1942 and of 1943, not offset by capital gains and 
income of the succeeding years. 1943 and 1944. Cap)- 
ital loss carry-over of any year is th(^ excess of current 
year losses from sales of capital assets over the sum of 
(1) current year pains from such sales and (2) the 
smaller of either the current year net income com- 
I)uted without regard to capital gains and losses, or 
$1,000. The capital loss carry-over of any year may 
be carried forward and used against capital gains and 
other income not to exceed $1,000, for five succeeding 
years, to the extent not previously deducted. 

" Includes Alaska, 
2' Not computed. 



TAXABLE FIDUCIARY INCOME TAX RETURNS. 1937-45 



HISTORICAL TABLES 

10. Number of returns, net income, and tax, 1937-45. 

1 1 . Number of returns, net income, tax, and effective tax rate, by 

net income classes, 1937—45. 

12. Sources of income, deductions, and net income, 1937-45. 

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

tories, 1937-45. 



317 



STATISTICS OF IXCOME FOR 19-15, PART 1 



319 



Table 10. — Taxable fiduciary returns, 19S7-45: 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 ' 


Alternative 
tax 3 


Total 


Tax « 


1937 


44,531 
52, 881 
62, 879 
67, 388 
84,884 
81,483 

« 97, 156 
92, 369 

113, 560 


294, 990 
236, 444 
252, 953 
278, 827 
340, 808 
299, 633 
375, 766 
357,017 
478, 495 


48, 406 
24,050 
23,263 
28,894 
61, 159 
84,024 
98,748 
87, 955 
107, 510 




48, 406 
39, 098 
37, 460 
64,963 
90,210 
103, 670 
140,396 
131,078 
176, 086 


(*) 
(♦) 
(*) 

8 

0) 

462 
(*) 

481 


48,406 


1938 


15, 048 
14,197 
26, 069 
39, 051 
19, 646 
41,648 
43,123 
68,576 


39, 098 
37, 460 


1939 


1940 


54,963 


1941 


90, 210 


1942 


103, 670 


1943 . - 


139, 933 


1944 


131, 078 


1945— 


175, 605 





Table 11. — Taxable fiduciary retxirns, 1937-45, 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 


1945 


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 

5,844 

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 

64 

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 

11,225 

12,902 

13, 199 

9,607 

3,082 

1,143 

275 

176 

38 

25 

7 


49, 797 


1 under 2 


22, 372 


2 under 3 


10, 895 


3 under 5 


10, 902 


5 under 10 


10, 196 


10 under 25 .. 


6,536 


25 under 50 . - .. - 


1,922 


50 under 100 


653 


100 under 150 


123 


150 under 300 . ._ . 


114 


300 under 500 


28 


500 under 1,000. 


15 


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 


92, 369 


113,560 






Returns with no net income ».. 














1,253 

























Net income classes i 


Net income ' (taxable to fiduciary) 


1937 


1938 


1939 


1940 


1941 


1942 


1943 


1944 


1045 


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, 679 
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 

17, 786 

29,895 

52,231 

78,550 

55, 594 

39, 797 

15,004 

18, 801 

6,558 

5,746 

6,385 


24,290 
31,817 


1 under 2 


2 under 3 


26,727 


3 under 5 


42, 207 


5 under 10 .' 


71,619 


10 under 25. 


99,429 


25 under 50 


66, 191 


50 under 100 


43, 545 


100 under 150 


14,611 


150 under 300 


23,233 


300 under 500 


10,635 


500 under 1,000 


10, 913 


1,000 and over 


13, 270 






Total for returns with 
net income 


294, 990 


236.444 


252, 953 


278, 827 


340, 808 


299,633 


375, 766 


357, 017 


478, 495 






Returns with no net in- 
income • . 














10 663 

























For footnotes, see pp. 329-330. 



320 



STATISTICS OF INCOME FOR 194 5, PART 1 



Table 11. — Taxable fiduciary returns, 19S7-45, 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 



1941 



1942 



1943 



1945 



Under 1 

1 under 2 

2under3 , 

3 under 5 , 

Sunder 10 , 

10 under 25 

25 under 50 

sounder 100... 
100 under 150... 
150 under 300... 
300 under 500... 
500 under 1,000. 
1,000 and over.. 



(Not 
' avail- 
able) 



274 

368 

374 

663 

1,662 

3,726 

4,678 

5,284 

3, 352 

4,502 

4,007 

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, 396 
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 

2?, 438 

20, 052 

9,644 

9.713 

4,809 

4,018 

9,589 



1,222 

3,192 

3,387 

6, .326 

12,627 

24, 669 

24,013 

21,103 

8,926 

12, 166 

3,957 

4,291 

5.199 



Total for returns with 
net income 



48, 406 



39, 098 



37.460 



54,963 



90. 210 



103, 670 



131, 078 



Returns with no net In- 
come ' 



3,328 

5,761 

5,450 

9,352 

18.340 

34, 498 

31.412 

24,314 

8,667 

13,693 

5,952 

6.460 

8.378 



175. 605 



Net income classes ' 








Effective 


tax rate (percent) ' 






1937 


1938 


1939 


1940 


1941 


1942 


1943 


1944 


1945 


Under 1 


(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 

I 37. 06 


2.91 
2.47 
3.06 
3.45 
5.19 
8.67 
15.11 
25. 07 
37.26 
44.60 
51.37 
5fi. 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. a3 
16.95 
18.87 
22.27 
31.27 
45.00 
56.33 
65.19 
69.57 
66.24 
62.02 
68.85 


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 


11.07 
16.26 
19.04 
21.16 
24.18 
31.41 
43. 19 
53.03 
59.49 
64.71 
60.34 
74.67 
81.42 


13.70 


1 under 2 


18. il 


2 under 3 


20.39 


3 under 5 - _ 


22.16 


Sunder 10 


25.61 


10 under 25 


34.70 


25 under 50 


47.46 


sounder 100 


55.84 


100 under 150 


59.32 


150 under 300 


58.94 


300 under 500 . .-. 


55.97 


500 under 1,000 


59.20 


1,000 and over 


63.09 






Total for returns with 
net income 


16.41 


16.54 


14.81 


19.71 


26.47 


34.60 


37.35 


36.71 


36.70 







For footnotes, see pp. 329-330. 



STATISTICS OF INCOME FOR 194 5, PART 1 



321 



Table 12. — Taxable fiduciary returns, 1937-45: Number of returns, sources of 
income, deductions, and net income 

[Money figures in thousands of dollars] 



Distribution 



Number of returns. 



Sources of income: 

Business profit 

Partnership profit " 

Net capital gain '3 

Net short-term capital gain in total 

income 's 

Net long-term capital gain i< 

Net gain from sales of capital assets i5_. 
Net gain from sales of property other 

than capital assets " 

Rents and royalties profit 

Income from fiduciaries " 

Dividends received >' 

Interest on Government obligations: 

Partiallv tax-exempt '» 

Taxable 20 

Other taxable interest 

Dividends on share accounts in Fed- 
eral savings and loan associations 21.. 
Other income 



Total income. 



Deductions: 

Net loss from business 

Net loss from partnership " 

Net capital loss "s 

Net long-term capital loss '< 

Net loss from sales of capital assets ". . 
Net loss from sales of property other 

than capital assets 16 

Net loss from rents and royalties 

Interest paid 22 

Taxes paid 23 

Other deductions 2< 

Amount distributable to beneficiaries. 



Total deductions 

Net income i taxable to fiduciary... 



1937 



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 



6,901 
6,147 



20,419 
63, 526 



1,046 

40, 853 

9,216 

250, 383 

3,967 



97, 939 

5,775 



506, 172 



579 
222 



5,265 



480 

(26) 

8,529 
23, 430 
28, 111 
203,112 



9,728 



236,444 



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 

(28) 

9,437 
21,580 
29, 971 
252, 264 



321, 550 



252, 953 



1940 



11,399 
9,071 



17, 179 
47, 760 



1,775 

47, 650 

11,668 

338, 335 

10, 415 



81, 689 



583, 926 



711 
250 



6,867 



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 

19C 
8,306 



856 
292 



11,593 



731 

2,034 

10, 306 

23, 424 

28, 608 

282, 136 



359, 982 



340, 808 



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 

1,285 

9,145 

21, 569 

26, 904 

208, 605 



273, 120 



299, 033 



For footnotes, see pp. 329-330. 



322 



STATISTICS OF INCOME FOR 1945, PART 1 



Table 12. — Taxable fiduciary returns, 1937-45: Number of returns, sources of 
income, deductions, and net income — Continued 

[Money figures in thonsands of dollars] 



Distribution 



1943 



Returns 
with net 
income 



Returns 

with no net 

income • 



1944 



1945 



Number of returns 

Sources of income: 

Business profit 

Business loss 

Partnership profit " 

Partnership loss " 

Net gain from sales of capital assets n 

Net loss Irom sales of capital assets i* 

Net gain from sales of property ether than capital 

assets '6 

Net loss from sales of property other than capital 

assets 16 

Rents and royalties profit 

Rents and royalties loss 

Income from fiduciaries " 

Dividends received i' 

Interest on Government obligations: 

•Partially tax-exempt " 

Taxable 20 

Other taxable interest 

Other income 

Total income " 

Deductions: 

Net loss from business 

Net loss from partnership n 

Net loss from sales of capital assets '5 

Net loss from sales of property other than capital 

assets '1 

Net loss from rents and royalties 

Interest paid « 

Taxes paid 23 

Other deductions 2* 

Amount distributable to beneficiaries 

Total deductions 

Net income ' taxable to fiduciary (or deficit) 



95, 903 



1,253 



92,369 



45, 359 156 

(See deductions) 

44,576 I 140 

(See deductions) 

97, 238 I 322 

(See deductions) 



1,445 



24 



(See deductions) 
65,844 I 1,787 

(See deductions) 
15,795 140 

318,401 6,996 



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 



120 

150 

1,492 

193 



11,519 



16 

42 

440 

63 
49 
1,207 
1,185 
1,158 
8,022 



12, 182 



10 663 



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 



113,560 



39,034 

1,358 

61,706 

308 

199,793 

1,754 

1,214 

789 
79,206 
1,520 
10, 777 



453, 555 

17,038 
856,594 



(See sources) 



8,231 

16, 045 

30. 705 

243,625 



298, 606 



357, 017 



8,363 

19, 441 

36, 671 

313, 624 



378,099 



478, 495 



For footnotes, see pp. 329-330. 



STATISTICS OF ESTCOAO] FOR 19 45, PART 1 



323 



Table 13. — Taxable fiduciary returns with net income, 1937-45, by States and 
Territories: Number of returns, net income, and tax 

[Money figures in thousands of dollars] 



Income year 


Number of 
returns 


Net in- 
come 1 


Tax' 


Number of 
returns 


Net in- 
come' 


Tax ' 




United States 


Alabama 


1937 _„ 


44,531 
52, 881 
62, 879 
67, 388 
84,884 
81,483 
95,903 
92, 369 
113, 660 


294, 990 
236, 444 
252, 953 
278, 827 
340, 808 
299, 633 
375, 766 
357, 017 
478,495 


48, 406 

39, 098 

37,460 

54,963 

90,210 

103, 670 

140, 345 

131, 078 

175, 605 


230 
251 
286 
376 
493 
484 
543 
512 
634 


1,240 
1,021 
1,213 
1,439 
1,947 
1,843 
2, 353 
2,285 
2,766 


(27) 

87 


1938 -- 


1939 — 


88 


1940.. . 


186 


1941 


409 


1942 


523 


1943 


834 


1944 


808 


1945 


913 




Alaska 


Arizona 


1937 


(28) 
(28) 

5 

7 

19 

20 

^28) 

(28) 
(28) 


(28) 
f2S) 

23 
28 
74 
55 

(28) 
(28) 
(28) 


(28) 
(28) 

1 
1 
11 
11 
(28) 
(28) 
(28) 


88 
85 
98 
112 
142 
186 
234 
223 
270 


261 
204 
362 
352 
482 
491 
753 
695 
968 


(27) 


1938 - — 


1939 


26 


1940 


25 


1941 - „ 


66 


1942„ ... 


104 


1943.. 


229 


1944. 


175 




267 








Arkansas 


California i 




77 
93 
119 
163 
227 
295 
341 
307 
297 


358 

358 

383 

485 

1,262 

1,329 

1,526 

1,423 

1,221 


(27) 

20 

18 
27 
290 
381 
559 
542 
422 


2,984 
2,897 
3,309 
4,229 
5.725 
5,633 
6,739 
6,123 
7,476 


16, 509 
15, 746 
14, 258 
17,254 
22, 069 
21,688 
28, 529 
27, 751 
37,318 


(27) 

1 2 477 


1938- - 


1939 


fl'816 


1940 


2 969 




5 096 


1942 


r7,633 
10, 576 
9 986 




1944.. 




14,005 






Colorado 


Connecticut 


1937 


377 
431 
478 
525 
643 
676 
803 
660 
897 


2,406 
2,079 
1,888 
1,925 
2,488 
2,197 
2,925 
2,026 
3,182 


(27) 

367 
271 
335 
626 
635 

1,136 
591 

1,002 


1,391 
1,515 
1,759 
2,135 
2,419 
2,232 
2,714 
2,441 
3,149 


8,019 
6,220 
7, 430 
8,679 
9,699 
7,910 
7,877 
8,279 
10, 810 


(27) 

781 


1938 ... 


1939 — . . 


880 


1940 . 


1 548 


1941 . 


9 594 


1942 


2,545 
2,552 
2 803 


1943 - _ 


1944.. „ _ 


1945 . 


3 599 








Delaware 


District of Columbia 


1937 '. . . 


441 
504 
667 
647 
680 
570 
719 
726 
864 


5,398 
4,357 
6,704 
7,472 
7,108 
5,852 
6,503 
7, 643 
10, 985 


(27) 

991 
2,080 
2,703 
3,106 
3,002 
3,451 


409 
444 
550 

555 
786 
716 
736 


2,335 
1,658 
1,475 
1,993 
2,672 
2,422 
2,563 
2,757 
3,106 


(27) 

262 

97 

298 

597 


1938 


1939 


1940 


1941 . 


1942 


864 

921 

1,038 




1944 


1945. 








! 





For footnotes, see pp. 329-330. 



324 



STATISTICS OF IXCOME FOR 1945, PART 1 



Table 13. — Taxable fiduciary returns with net income, 1937-45, hy States and 
Territories: Number of returns, net income, and tax — Continued 

[Money figures in tliousands of dollars] 



Income year 


Number of 
returns 


Net in- 
come 1 


Tax ' 


Number of 
returns 


Net in- 
come ' 


Tax' 




Florida 


Georgia 


1937 


396 

461 

611 

788 

941 

1,072 

1,332 

1,384 

1,562 


4,164 
3.706 
4,865 
4,633 
5,141 
5,115 
7,841 
6,982 
8,203 


(27) 

835 
1,128 

832 
1,308 
1,781 
3,070 
2,474 
2,844 


323 
306 
428 
490 
713 
727 
895 
948 
1,048 


1,886 
1,249 
1,840 
■ 2, 522 
3,017 
3,067 
3,827 
3,638 
4,208 


(27) 


1938 - 


94 


1939 


243 


1940 - 


511 


1941 - 


771 


1942 


1 021 


1943 


1,347 


1944 


1,224 


1945 - — -- 


1,408 








Hawaii 


Idaho 


1937 - 


130 
155 
174 
200 
222 
298 
312 
309 
319 


1,014 
706 
873 
1,025 
1,377 
2,373 
1,568 
1,883 
2,226 


(27) 

77 
134 
197 
377 
1,032 
631 
848 
958 


35 
22 
47 
69 
97 
166 
207 
173 
173 


116 
91 
190 
250 
265 
400 
588 
670 
770 


(27) 


1938 


5 


1939 


10 


1940 — 


16 


1941 


31 


1942. -.- - - — 


87 


1943 


152 


1944 


219 




293 








Illinois 


Indiana 




4,047 
5,132 
5,925 
6,175 
7,834 
7,235 
8,052 
7,650 
9,003 


28,362 
24, 947 
22, 486 
23,534 
35, 206 
27, 977 
37, 834 
35, 322 
46, 173 


(27) 

4,469 
2,705 
3,799 
9,735 
9,617 
15,334 
13,811 
17,457 


467 

479 

612 

772 

1,068 

1,390 

1,639 

1,340 

1,817 


3,044 
2,133 
2,859 
3,486 
4,294 
4,642 
5,270 
4,113 
6,340- 


(27) 

205 


1938 


1939 - - 


274 


1940 


551 


1941 


999 


1942 


1,441 




1,649 


1944 


1 2,=>2 


1945- - 


1,999 








Iowa 


Kansas 


1937 . — 


557 
614 
750 
1,087 
1,654 
2,374 
2,610 
2,104 
2,134 


2,530 
1,960 
2, 327 
3,178 
4,380 
5,336 
6,014 
5,364 
5,604 


(27) 

244 

173 

316 

650 

1,232 

1,461 

1,383 

1,542 


293 

297 

356 

523 

822 

1,357 

1,497 

1,455 

1,423 


1,159 
814 
983 
1,418 
2,284 
3,572 
3,577 
4,478 
3,505 


(27) 

45 


1938 


1939 - -.. 


46 


1940 - 


114 


1941 


316 


1942 


854 


1943 


940 


1944 - 


1,299 


1945 


833 








Kentucky 


Louisiana 


1937— 


332 
248 
341 
481 
995 
850 
980 
1,020 
1,243 


1,304 
911 
1,180 
1,520 
2,410 
2,272 
10, 001 
3,429 
4,045 


(27) 

130 

126 

206 

448 

664 

4,499 

1,160 

1,333 


105 
108 
119 
150 
189 
201 
293 
314 
348 


632 

717 

644 

641 

803 

949 

1,644 

1,895 

2,130 


(27) 


1938 - 


^ 106 


1939- - - - 


54 


1940 


65 


1941 - - 


136 


1942 - - - 


260 


1943 


570 


1944- - 


661 


1945- - 


740 



For footnotes, see pp. 329-330. 



STATISTICS OF INCOME FOR 1945, PART 1 



325 



Table 13. — Taxable fiduciary returns with net income, 1937-45, by States and 
Territories: Number of returns, net income, and tax — Continued 

[Money figures in thousands of dollars] 



Income year 


Number of 
returns 


Net in- 
come 1 


Tax? 


Number of 
returns 


Net in- 
come 1 


Tax ' 




Maine 


Maryland 


1937 — 


285 
325 
404 
480 
420 
487 
555 
598 
703 


1,272 
723 
951 
1,480 
1,021 
1,183 
1,419 
1,779 
1,576 


(27) 

42 
60 
171 
191 
329 
421 
576 
431 


667 
1,163 
1,440 
1,172 
1,525 
1,224 
1,519 
1,603 
2,107 


4,019 
3,305 
3,761 
3,737 
4,379 
3,226 
4,643 
5,241 
5,585 


(27) 


1938 -- 


376 


1939 


361 


1940 


501 


1941 .- _. 


862 


1942 

1943 


894 
l,69r 


1944 


1,724 


1945 


1,698 








Massachusetts 


Michigan 


1937 


3,805 
4,910 
6,036 
5,690 
6,468 
5.656 
6,717 
6,863 
8,831 


23,637 
15, 246 

20, 703 
19, 105 
19, 653 

21, 049 
20,602 

22, 822 
31, 985 


(27) 

1,409 
2,293 
2,690 
4,414 
7,172 
6,731 
7,571 
10, 771 


1,645 
1,747 
1,968 
2,303 
2,627 
2,838 
3,227 
3,314 
3,651 


13, 991 
8,926 
9,890 
11,327 
14, 622 
14, 244 
16, 407 
16. 140 
19, 094 


(27) 

1 408 


1938 


1939 _ 


1,415 


1940 - 


1 912 


1941 - 


4,329 
5,585 
6,474 
6 320 


1942 


1943 — 


1944 


1945 -- -— ----- 


7 109 








Minnesota 


Mississippi 


1937 - 


912 
1,268 
1,459 
1,566 
2,007 
2,156 
2,406 
2,103 
2,471 


5,281 
4,573 
5,465 
5,618 
7,379 
8,386 
7,981 
8,101 
11,076 


(27) 

777 
912 
889 
1,874 
3,039 
2,854 
3,061 
4,324 


56 
58 
65 
85 
120 
169 
189 
202 
185 


213 
320 
325 
283 
491 
734 
740 
689 
634 


(27) 

21 




1939 


22 




16 


1941 „ — - - 


74 




235 


1943 -- - — — 


233 


1944 .- 


204 


1945 


184 








Missouri 


Montana 


1937 


1,058 
1,334 
1,539 
1,771 
2,179 
2.030 
2,417 
2,411 
2,789 


6,777 
10,291 
6,415 
6,198 
7,727 
6,500 
7,764 
8,322 
9,618 


(27) 

2,129 
864 
979 
1,958 
2,084 
2,697 
2,845 
3,192 


70 
61 

89 
106 
150 
220 
271 
275 
288 


264 
196 
335 
409 
554 
592 
774 
726 
719 


(27) 

10 


1938 - 


1939 - - 


18 


1940 - 


38 


1941 • 


90 


1942 -- - -- — — - 


140 


1943 - 


217 


1944 - 


177 


1945- — 


171 








Nebraska 




Nevada 


1937 - - - 


188 
184 
252 
333 
495 
915 

1,207 
970 

1,175 


781 

564 

881 

967 

1,366 

1,769 

2,510 

2,048 

2,526 


(27) 

31 
92 
122 
235 
324 
557 
469 
567 


12 
18 
27 
44 
59 
64 
67 
61 
92 


33 
140 
256 
413 
381 
270 
285 
277 
675 


(27) 

13 


1938 


1939 -- 


30 


1940 


114 


1941 


96 


1942 


82 


1943 


87 


1944 — 


92 


1945 


256 







For footnotes, see pp. 329-330. 



326 



STATISTICS OF INCOME FOR 194 5, PART 1 



Table 13. — Taxable fiduciary returns with net income, 1937-45, by States and 
Territories: Number of returns, net income, and tax — Continued 

[Money figures in tliousands or dollars] 



Income year 


Number of 
returns 


Net in- 
come • 


Tax? 


Number of 
returns 


Net in- 
come I 


Tax' 




New Hampshire 


New Jersey 


1937 - 

1938 — 

1939 - 


213 
182 
243 
255 
307 
301 
452 
453 
562 


1,009 
603 

l,ni7 
655 
740 
672 

1,008 
944 

1, 530 


(") 

62 
152 

61 
101 
164 
284 
242 
438 


1,773 
1,771 
2,074 
2,284 
2,864 
2,754 
3,332 
3,585 
4,262 


13, 561 
11,835 
10, 109 
14,123 
16,216 
13, 870 
15, 624 
17,337 
20,663 


3, 186 
3,139 


1940 


5,452 


1941 — - 


6,549 


1942 


6,652 


1943 - 


7,621 


1944 


8,328 


1945 --- 


9,272 








New Mexico 


New York 


1937 


38 
36 
47 
49 
70 
135 
143 
146 
134 


ia3 

275 
397 
132 
221 
350 
415 
518 
587 


(27) 

69 
129 
7 
32 
75 
113 
155 
222 


9,533 
12, 701 
14,817 
14, 342 
16,336 
12. 794 
14,800 
13, 676 
19, 337 


69, 115 
53, 495 
52, 460 
67, 991 
64,787 
44,203 
63,387 
48,999 
87, 587 


(37) 


1938 


10,094 


1939 - 


7,250 


1940 


13,098 


1941 - — 


17,408 


1942 - 


15, 155 


1943 


24,101 


1944 - 


17,131 


1945 


32,549 








North Carolina 


North Dakota 


1937 -, 


284 
257 
314 
373 
543 
673 
816 
899 
1,046 


1,702 
1,436 
1,614 
2,066 
3,012 
3,055 
3,302 
3,520 
4,689 


(J7) 

250 

213 

316 

747 

984 

1,155 

1,221 

1,670 


45 

39 

49 

71 

221 

478 

637 

535 

490 


164 

116 

114 

164 

420 

909 

1,260 

1.078 

1,092 


(37) 


1939 — -— 


4 

3 

• 7 


1941 - 


37 




174 


1943 .. 


263 


1944 

1945 . 


213 
239 








Ohio 


Oklahoma 


1937 


2,209 
2,371 

2,807 
3,377 
3,870 
3,781 
4,549 
4,556 
5, 350 


18,539 
13,128 
17, 173 
18,341 
22, 095 
14, 739 
17,963 
18, 400 
29,420 


(27) 

2,017 
3,331 
3,999 
6, 495 
4, 853 
6,612 
7,073 
11,892 


309 
321 
300 
393 
521 
702 
969 
1,0U 
1, 037 


2.267 
2,222 
1,962 
2,652 
3,713 
2,904 
3,820 
4,495 
4,634 


(") 


1938 

1939 


231 
238 


1940 .. 


550 


1941 


941 


1942 — 


928 


1943 - — 

1944 


1,263 
1,563 


1945 


1,855 







For footnotes, see pp. 329-330. 



STATISTICS OF INCOME FOR 19 45, PART 1 



327 



Table 13. — Taxable fiduciary returns with net income, 1937-45, by States and 
Territories: Number of returns, net income, and tax — Continued 

[Money figures in thousands of dollars] 



Income year 


Number of 
returns 


Net in- 
come ' 


Tax' 


Number of 
returns 


Net in- 
come ' 


Tax' 




Oregon 


Pennsylvania 


1937... _ 

1938- - 

1939 

1940—. 

1941 

1942.. 

1943 


239 
223 
286 
314 
490 
581 
715 
684 
696 


920 

566 

698 

876 

1,618 

1,749 

2,296 

2,174 

2,353 


(27) 

32 

35 

70 

324 

454 
677 
682 
882 


4,163 
5,164 
6,193 
5,801 
8,815 
6,604 
8,120 
8,420 
11,686 


24, 190 
17, 424 
22, 502 
22, 265 
24, 790 
21, 651 
26, 772 
27, 810 
36, 855 


2,548 
3,633 
4,432 
6,349 
8,062 
9,977 
10, 801 
13,454 


1944 

1945 






Rhode Island 


South Carolina 


1937 .— 

1938 


574 

832 

964 

916 

1, 025 

1,029 

1,027 

1,096 

1,250 


3,376 
2,072 
2, 953 
2,874 
4,257 
2,948 
3,499 
3,588 
4,256 


210 
285 
434 
1,040 
1,029 
1,320 
1,271 
1,450 


117 
97 
128 
152 
217 
282 
348 
344 
393 


662 

463 

681 

700 

967 

945 

1,386 

1,429 

1,858 


(17) 

39 


1939 


42 


1940 


86 


1941 — 


196 


1942 - - 


255 


1943 - - — 


507 


1944 - 


513 




650 








South Dakota 


Tennessee 




49 

44 

45 

91 

157 

407 

605 

459 

481 


148 
123 
133 
210 
276 
633 
977 
735 
813 


(27) 

6 
5 
9 
19 

103 
180 
131 
155 


269 
271 
361 
430 
562 
569 
643 
723 
859 


2,343 
2,608 
2,950 
2,998 
2.942 
2,755 
3,093 
3,879 
4,196 


(27) 


1938 .- .- 


902 




1,024 


1940 — - 


1,116 




1,059 


1942- - 


1,072 


1943. 

1944 . — 


1,298 
1,658 


1945 


1,736 








Texas 


Utah 


1937 - - . 


1,016 
956 
1,421 
1,789 
2,268 
2,675 
3,134 
3,068 
3,312 


8,454 

8,152 

7,276 

8,565 

13, 060 

14,811 

17,512 

17, 092 

20, 260 


(37) 

1,336 
909 
1,356 
3,466 
5,551 
7,118 
6,766 
8,098 


120 
101 
123 
150 
179 
207 
210 
211 
231 


810 
502 
513 
583 
673 
705 
897 
683 
799 


(27) 

62 


1938 


1939 .- . 


44 


1940 


98 


1941 


159 


1942 


230 


1943 


359 


1944 


220 




253 







For footnotes, see pp. 329-330. 



328 



STATISTICS OF INCOME FOR 1945, PART 1 



Table 13. — Taxable fiduciary returns with net income, 1937-45, by States and 
Territories: Number of returns, net income, and tax — Continued 

[Money figures in thousands of dollars] 



Income year 


Number of 
returns 


Net in- 
come ' 


Tax 7 


Number of 
returns 


Net in- 
come ' 


Tax' 




Vermont 


Virginia 




1937 


110 
120 
131 

im 

181 
221 
272 
256 
298 


419 

403 
513 
601 
421 
389 
590 
681 
835 


50 
142 
161 
47 
74 
145 
158 
262 


360 

408 

500 

767 

1,129 

919 

1,093 

1,116 

1,438 


1,699 
1,284 
1,574 
1,928 
2,599 
2,214 
2,897 
2,949 
4,021 


(") 


1938 — - 


8S 


1939 


110 


1940 


196 


1941 


430 


1942 — 


539 


1943 


811 


1944 


836 


1845 


1,152 








Washington 


West Virginia 


1937 


2»498 

»510 

580 

808 

962 

1,147 

" 1, 340 

» 1, 202 

"1,359 


" 2, 256 

"1,839 

2,009 

3,021 

4,560 

4,568 

" 5, 178 

" 4, 650 

"5,311 


(27) 

"130 

151 

502 

1,240 

1,534 

» 1,686 

" 1, 526 

"1,688 


280 
270 
335 
359 
491 
514 
566 
598 
689 


1,549 
1,070 
1,373 
1,687 
2,202 
2,206 
2,778 
2,416 
2,649 


(17) 


1938 


77 


1939 - 


107 


1940 


286 


1941 


516 


1942 - 


772 


1943 


1,087 


1944 


832 




805 








Wisconsin 


Wyoming 


1937 - - 


896 
1,044 
1,183 
1,390 
1,843 
2,337 
2,758 
2,347 
2,519 


4,333 
3,502 
3,861 
4,752 
6,296 
5,439 
6,335 
6,614 
6,602 


278 
272 
579 
1,305 
1,415 
1,795 
2,021 
1,827 


56 
53 
65 
80 
114 
132 
153 
112 
143 


288 
163 

209 
269 
398 
477 
400 
346 
535 


7 


1938 - 




9 


1940 


17 




59 


1942 


124 


1943 — 


92 


1944 - 


82 




145 







For footnotes, see pp. 329-330. 



STATISTICS OF INCOME FOR 1945, PART 1 



329 



Footnotes for historical tables 10-13, pages 319-i. 



1 Net income tabulated and used for elassiflcat-ion 
is net income taxable to the fiduciary, that is, in- 
come after the allowable deductions and the amount 
distributable to beneficiaries. 

2 Normal tax and surtax include, for 1940-41, the 
defense tax and, for 1943, the victory tax associated 
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 sur- 
tax, computed 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 net long-term capital 
loss, minus 30 percent of such loss. The alternative 
tax for 1942-45, occurring in case of a net long-term 
capital gain or 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 gain, plus 50 percent of such gain. 
The alternative tax includes, for 1940-41, the defense 
tax and, for 1943, the victory tax associated with the 
alternative tax. 

* Tax credits for the fiduciary's share of income 
tax paid to foreign countries or possessions of the 
United States and for income tax paid at source on 
tax-free convenant bond interest, although allowable, 
were not tabulated from fiduciary returns, except for 
1943 and 1945. 

5 Tax, except for 1943 and 1945, 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 for 1937-44, but after such 
credits for 1945. (See note 4.) 

8 Effective tax rate based on net income taxable to 
the fiduciary and for 1937^4 on tax before tax credits, 
for 1945 on tax after credits. 

» For 1943, there are 1,253 taxable fiduciary returns 
which have a deficit in income tax net income tax- 
able to the fiduciary, but which have a victory tax 
liability on victory tax net income taxable to the 
fiduciary. These returns are classified as taxable 
returns with no net income. 

10 Deficit. 

'1 Partnership profit or loss excludes the taxable 
and partially tax-exempt interest on Government 
obligations; dividends on share accounts in Federal 
savings and loan associations for 1938-41 and for 
1942-45 on such shares issued prior to March 28, 1942; 
and capital gain or loss for 1938 and thereafter. 

'2 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 percentages 
depending on the time the assets were held and after 
the limitation on the deduction for capital loss have 
been applied. The net capital loss deduction is 
limited to $2,000. Amounts exclude such gain or 
loss received through partnerships and fiduciaries. 

'3 For 1938-41, short-term applies to sales of capital 
assets held 18 months or less upon which 100 percent 
of the gain or loss is taken into account. The short- 
term gain reported is after the carry-over and includes 
the net gain or loss from such sales received through 



partnerships and common trust funds. The net 
short-term capital loss is not deduct il)le in the current 
year but is carried forward to the succeeding year in 
an amount not m 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?i 
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 re- 
ported 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. 

'5 For 1942-45, 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 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 pp. 61-63.) 

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. 

i« For 1938-40 net gain or loss from sales of property 
used in trade or business of a character which is sub- 
ject to the allowance for depreciation; for 1941 and 
thereafter also includes certain Government bonds 
which are not capital assets; and for 1942 and there- 
after includes real property used in trade or business. 

" Income from fiduciaries excludes taxable and par- 
tially tax-exempt interest on Government obliga- 
tions; and dividends on share accounts in Federal 
savings and loan associations for 1938-41 and for 1942- 
45 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. 

1' Partially tax-exempt interest (exempt from nor- 
mal tax) is that received on certain Government ob- 
ligations issued pirior to March 1, 1941, namely, 
United States savings bonds and Treasury bonds 
owned in excess of $5,000, and from obligations of 
instrumentalities of the United States other than 
those issued under the Federal Farm Loan Act or 
that act as amended. For 1943-45, 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 
1942-45. Amounts include such interest and divi- 
dends received through partnerships and other 
fiduciaries. 

2" 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 re- 
ceived through partnerships and other fiduciaries. 
Amortizable bond premium has been deducted for 
1942-45. 



(Footnotes continued on p. 330) 



865193—51- 



-22 



330 



STATISTICS OF INCOME FOR 1945, PART 1 



Footnotes for historical tables 10-13, -pages 319-328 — Continued 



" Dividnnds on share accounts in Federal savings 
and loan associations issued prior to March 28, 1942 
(exempt from normal tax), include those received 
throuKh partnerships and other fiduciaries. Such 
dividends are included in other income for 19.}8-40; 
and ia partially tax-exempt interest for 1943-45. 

»» Interest paid excludes that reported in business 
and rent expenses, and interest paid to carry invest- 
ments producing nontaxable income. 

M Taxes paid ercliide 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. 



>* Other dedTictions include net operating loss de- 
duction; loss from fire, storm, shipwreck, or other 
casualty, or from theft, not compensated for by in- 
surance or otherwise; and bad debts. 

" Total income for 1944-45 is the result of com- 
bining the positive items of income and the net losses 
reported under income. It is not comparable with 
total income for 194S 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. 

'* Included in Washington. 

2' Includes Alaska. 



GIFT TAX RETURNS 



331 



GIFT TAX RETURNS 

SUMMARY DATA 

Gift tax returns for the calendar year 1945 were filed by 20,095 
individuals, reporting the transfer by gift of property having a total 
value of $535,559,000 before exclusions which amoimt to $94,347,000. 
There are 5,540 taxable retm-ns, showing total gifts of $288,739,000 
before exclusions amounting to $33,990,000; net gifts of $169,625,000; 
and tax liability of $36,633,000. The 14,555 nontaxable returns 
disclose total gifts of $246,820,000 before exclusions amounting to 
$60,357,000 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 is an increase of 1,698, 
or 9.2 percent, in the number of returns; an increase of $36,547,000, 
or 7.3 percent in the total gifts; an increase of $21,205,000, or 14.3 
percent, in net gifts; and a decrease of $1,148,000, or 3.0 percent, in 
tax liability. The effective tax rate is 21.6 percent as compared with 
25.5 percent for 1944. 

The principal types of property transferred, as reported on the 
gift tax returns for 1945, 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 48.8 percent of the 
total gifts before exclusions, cash 21.9 percent, real estate 14.5 per- 
cent, insurance 1.6 percent, and miscellaneous property 13.3 percent. 
Miscellaneous property includes such items as jewelry, objects of 
art, copyrights, forgiveness of debts, interest in an unincorporated 
business, assignment of judgments, leaseholds, land contracts, notes, 
and life interest in property. 

Gifts amounting to $106,743,000, or 19.9 percent of the total gifts, 
were transferred in trust. Stocks and bonds constitute 64.7 percent 
and cash 16.3 percent of the gifts transferred in this manner. 

Property transferred by gift to approximately 2,685 charitable, 
public, and similar organizations during 1945 was valued at $70, 051,- 
000, which is 13.1 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 nonresident alien), inasmuch as an 
exclusion is granted of the first $3,000 given to each donee and the 
remainder is allowed as a deduction in computing net gifts. Cor- 
responding gifts to charitable organizations for 1944 amounted to 
$77,475,000 or 15.5 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 the property but subjects to tax the transfer 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 indhect or of a future interest in property, 

333 



334 STATISTICS OF INCOME FOR 194 5, PART 1 

and whether the property 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, regardless of the fact that the 
identity of any donee may not then be known or ascertainable. 

A giift tax return, Form 709, is required of every citizen or resident 
of the United States, who during the calendar year 1945, transferred 
to any donee gifts totaling more than $3,000 in value or who, re- 
gardless 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, how- 
ever 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 future interests in property, 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 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 interest in property. 

In determining the amount of the net gifts for the calendar year 
there may be do''ucted, 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 chari- 
table, public, or 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 ahen) in deter- 
mining the amount of net gifts for the year. 

The gift tax rate is 2}^ percent on the first $5,000 of net gifts increas- 
ing on a graduated scale to 57% percent of net gifts in excess of $10,000,- 
000. The tax Hability 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 deduc- 
tions provided by the various revenue acts is presented on pages 372- 
374. 

RETURNS INCLUDED 

Gift tax returns used for this report are returns filed for gifts made 
during 1945, 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 



STATISTICS OF INCOME FOR 1945, PART 1 335 

Revenue. The gift tax liability tabulated from these returns does 
not agree vnth the gift tax collections during 1946, because payment 
of the tax may be deferred or the tax liability may be revised in 
audit; moreover, the collections include interest, penalties, and delin- 
quent 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.) 

Exclusions 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 
exclusions 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 1932-35 was 
$50,000; for 1936-42, $40,000; for 1943-44, $30,000. In case a tax- 
payer 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 liability for the 
current year. Nonresident aliens are denied the specific exemption. 

Net gifts mean the excess of total gifts after exclusions over the sum 
of the deduction for charitable, public, and similar gifts (after exclu- 
sions), and, in the case of citizens and residents, the deduction for 
specific exemption claimed in the cm'rent year. 

Gift tax is the excess of a tax, computed at current year rates, on 
the aggregate net gifts transferred subsequent to June 6, 1932, over a 
tax computed at the same rates on the aggregate net gifts exclusive 
of the current year net gifts. This method of computing the gift tax 
results in the net gifts of the current year being taxed either at the 
same rate applied to net gifts of the most recent prior year or at a 
higher rate, regardless of the amount transferred in the current year. 
Owing to the graduated tax rates and the variations in the amounts of 
exclusions, deductions, and specific exemption to be taken, and in the 
amoimt of aggregate net gifts accumulated since June 6, 1932, indi- 
viduals making gifts of equal amounts in the same calendar year 
may have different tax liabilities; or one may have a tax liability 
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. 



336 STATISTICS OF INCOME FOR 1945, PART 1 

Net (jiits for prior yean^ aro the a2;jrrogate not gifts accumulated 
since Juno 6, 1932, oxclusivo of tho current year. The not gifts for 
prior years are tabulated from schedule C of the current year return 
and may exceed net gifts actually reported for those years, 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 bv the amount in excess of $30,000. 

Tax on net qifts for prior years is the tax computed on the 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 in those 
years because it is computed at current year 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 year and in one or more prior years. Identical 
donors are identified from data on the current j^ear 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 not gifts 
and by size of total gift plus tax. Nontaxable gift tax 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 
prior 3^oars, based on the existence or nonexistence of a gift tax liability 
for the respective period, as shown on the current year return. Re- 
turns taxable for the current year show net gifts; nontaxable returns 
show no net gifts. The tax on not gifts for prior years, previously 
described, is used in the computation of the current year gift tax. 

A^^^ gift classes. — Taxable gift tax returns are segregated into net 
gift classes based on the amount of net gifts for the current year. 

Total gift plus tax classes. — Taxable gift tax returns are segregated 
into total gift plus tax classes based on the sum of total gifts and the 
gift tax liability for the current year. (This classification i^ more 
nearly comparable with the size classification of gross estate and net 
estate in the tables for estate tax returns, since the estate tax classi- 
fications are based on amomits before the tax payments.) 

Total gift classes. — Nontaxable gift tax returns are segregated into 
total gift classes according to tho amount of total gifts; that is, total 
gifts before exclusions. 

Identical donors. — Returns fded by individuals who aro identical 
donors are (Hstiniiuished from other returns. This classification is 



STATISTICS OF INCOME FOR 194 5, PART 1 337 

based on the fact that the donor made gifts both in the current year 
and in prior years to donees other than charitable organizations. 

A^^"^ gift for 'prior years classes. — Taxable retiu'ns of identical donors 
who were taxable for prior years are segregated into net gift for prior 
years classes based on the amount of aggregate net gifts for prior 
years as adjusted in schedule C of the current year return to include 
the amount of specific exemption in excess of $30,000 taken prior 
to 1943. 

IDENTICAL DONORS 

Among the individuals making gifts during 1945, there are 6,818 
identical donors; that is, individuals who made gifts to donees other 
than charitable, public, or similar organizations in 1945 and also in 
prior years. Of these identical donors, 2,886 are nontaxable for 1945, 
although 48 have previously paid a gift tax; 3,932 are taxable for 
1945, of whom 974 are taxable for the first time. The 3,932 returns 
for taxable identical donors constitute 71.0 percent of all taxable 
returns for 1945. 

The gift tax liability for the 974 identical donors not previously 
taxed is $2,454,000 while the tax liabihty for the 2,958 identical donors, 
who have previously paid gift tax, is $29,136,000, or 79.5 percent, of 
the total gift tax liability for 1945. The effective gift tax rate for 
1945 for the 2,958 previously taxed identical donors is 26.7 percent 
and indicates the effect of the progressive tax rate method when com- 
pared with the 12.2 percent effective tax rate for the 974 identical 
donors not previously taxed. 

TABULATED DATA 

Data tabulated from the gift tax returns are assembled in six tables 
which follow. Tables 1, 2, and 3 include data from all gift tax returns 
for 1945, whether taxable or nontaxable. In tables 1 and 2, taxable 
and nontaxable returns are presented separately, while in table 3, 
data are in aggregate. Data for taxable returns are tabulated by 
net gift classes in table 1 and by total gift plus tax classes in table 2. 
Data for nontaxable returns are in aggregate in table 1 and are dis- 
tributed by total gift classes in table 2. 

Tables 4 and 5 present data only from the returns of identical 
donors. Certain information from these returns is classified by tax- 
able status for the current year and for prior years in table 4. The 
frequency distribution of returns which are taxable both for the cur- 
rent year and for prior years is tabulated in table 5, by size of net gift 
for 1945 and by size of net gifts for prior years. 

Historical data, 1932-45, for the number of returns, total gifts, 
net gifts, and tax, are shown in table 6. 



GIFT TAX TABLES 



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

total gifts after exclusions, deductions, net gifts, and tax — 
taxable returns by net gift classes and nontaxable returns in 
aggregate. 

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

ductions, net gifts, and tax — taxable returns by total gift plus 
tax classes and nontaxable returns by total gifts classes. 

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

ferred — by types of property. 

4. Number of returns for identical donors, total gifts after exclusions, 

deductions, net gifts, and tax — by tax status. 

5. Number of taxable returns for identical donors who filed taxable 

returns for prior years — by net gift classes and by net gift for 
prior years classes. 

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

tax, 1932-45. 



339 



340 



STATISTICS OF INXOME FOR 1945, PART 1 



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i_ i_ ^ ^ c: c: -"-c^-c-o-r-c-cc-c 



STATISTICS OF INCOME FOR 1945, PART 1 



343 



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344 



STATISTICS OF INCOME FOR 194 5, PART 1 



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STATISTICS OF INCOME FOR 1945, PART 1 



345 



Table 3. — Gift tax returns for 1945, gifts by types of property transferred: Total 
value, value of gifts transferred in trust, and value of gifts otherwise transferred 

[Thousands of dollars] 





Value of property transferred 


Types of property- 


Total 


In trust 


Other than 
in trust 




77, 397 

261,116 

117,054 

8,604 

71,387 


5.106 
69, 077 
17, 421 

1,465 
13, 675 


72, 291 

192, 039 

99, 633 

7 140 


Stocks and bonds -- . . --- . ._- _ . . .._ 


Cash ._ - 




Miscellaneous _.. . _ . . 


57, 713 




Total — 


535, 559 


106, 743 


428, 816 





Table 4. — Gift tax returns for 1945, of identical donors,^^ by taxable status for current 
year and for prior years: Niimber of returns, total gifts after exclusions, deductions, 
net gifts, and tax 

[Money figures in thousands of dollars] 





Number of 

returns for 

1945 


Total gifts 
after exclu- 
sions, 1945 


Deductions 


Taxable status 


Charitable, 
public, and 
similar gifts 
after exclu- 
sions 


Specific 
exemption 
claimed for 
1945 gifts * 


Taxable for both 1945 and prior years . . _ 


2,958 

974 

48 

2,838 


138,395 

32, 531 

452 

20, 065 


28,212 

1,046 

82 

1,715 


848 


Taxable for 1945 and nontaxable for prior years 

Nontaxable for 1945 and taxable for prior years __ 


11, 279 
370 


Nontaxable for both 1945 and prior years . ._ .. 


18,350 




Total 


6,818 


191, 442 


31, 056 


30 846 









Net gifts 


Tax 


Taxable status 


Aggre- 
gate 


Prior 
years s 


1945 


Aggre- 
gate 


Prior 

years « 


1945 


Taxable for both 1945 and prior 
years _.- 


810,216 
20, 205 

8 5, 058 


700,881 


109,335 
20, 205 


255, 257 

2,454 

8 1, 462 


226, 120 


29 136 


Taxable for 1945 and nontax- 
able for prior years 


2,454 


Nontaxable for 1945 and tax- 
able for prior years 


8 5, 058 


8 1,462 


Nontaxable for both 1945 and 
prior years.. . _ .... 




















Total 


835, 479 


705, 939 


129, 540 


259, 173 


227, 583 


31 591 







For footnotes, see "p. 347. 



805193—51- 



-23 



346 



STATISTICS OF INCOME FOR 194 5, PART 1 



Table 5. — Taxable gift tax returvs for 1945, of identical donors " who filed taxable 
returns for prior years, by net gift classes and by net gift for prior years classes: 
Number of returns 

[Net gift classes and net gift for prior years classes in thousands of dollars] 





Net gift for prior years classes '2 


Net gift classes ' 


Total 


Under 5 


5 under 
10 


10 under 
20 


20 under 
30 


30 under 
40 


40 under 
50 


50 under 
100 


Under 5 


1,124 

508 

457 

233 

137 

100 

191 

122 

46 

19 

4 

3 

7 

1 

5 

1 


145 
40 
44 
11 
9 
4 
12 
5 


118 

65 

45 

24 

13 

2 

8 

7 

1 

2 


177 
68 
57 
45 
21 
18 
28 
11 
2 
1 


119 
43 
41 
19 
9 
8 
6 
3 
2 


78 
33 
38 
13 
11 

8 
15 
10 

2 


63 
27 
28 
14 
5 
3 
9 
6 


169 




97 


10 uiidor 20 --. 


80 


20 under 30 


38 


30 under 40 


31 


40 under 50 . 


23 


sounder 100 


28 


100 under 200 

200 under 400 


16 
11 


400 under 600 






3 


600 under 800 










1 


8(X) under 1,000 








1 








1,000 under 1,500 

1,500 under 2.000 




























2,000 under 2,500 

2,500 under 3,000 

3,000 and over.. 












1 












1 






























Total 


2,958 


270 


285 


428 


251 


208 


155 


499 













Net gift for prior years classes '2— Continued 




Net gift classes ' 


100 

under 

200 


200 

under 

400 


400 

under 

600 


600 

under 

800 


800 
under 
1,000 


1,000 
under 
1,500 


1,500 
under 
2,000 


2,000 
under 
2,500 


2,500 
and 
over 


Under 5 ..... .. 


120 
60 
55 
30 
18 
9 
28 
23 
5 
2 


65 
37 
38 
20 
10 
12 
15 
15 
8 
4 


24 

14 
12 
9 
4 
5 
14 
5 
2 
1 
2 
1 
1 


11 
7 
6 
4 
2 
4 
3 
6 
5 
1 


15 
2 

6 

1 

_ 1 

" 6' 

4 
2 


10 
5 
6 
2 
3 
3 
8 
4 
2 
1 


3 

5 


1 
2 


6 




3 


10 under 20 ._ . 


1 


20 under 30 






3 


30 under 40 








40 under 50 . 






1 


50 under 100 .... 


3 

1 
1 
1 
1 


2 
2 


6 


100 under 200 


4 


200 under 400 


3 


400 under 60') .. .. 


3 


600 under 800 




800 under 1,000 








1 








1,000 under 1,500 




2 


3 

1 






1 


1,,500 under 2,000 














2,000 under 2,500 












1 




3 


2,500 under 3,000 
















3,000 and over 








































Total... 


350 


226 


94 


49 


38 


48 


16 


7 


34 







For footnotes, see p. 347. 



STATISTICS OF INCOME FOR 194 5, PART 1 



347 



Table 6. — Gift tax returns, 1932-45: Number of retiirns by taxable status, total gifts 
before exclusions, net gifts, and tax 

[Money figures in thousands of dollars] 



Calendar year in which gifts 


Number of returns 


Total gifts 
before ex- 
clusions 


Net gifts 




were made 


Total 


Taxable 


Nontaxable 


Tax 


1932 (June 7-Dec. 31) - 


1,747 
3,683 
9,270 
22,563 
13, 420 
13, 695 
11,042 
12, 226 
15, 623 
25, 788 
16, 906 
16,987 
18, 397 
20, 095 


245 
878 
2,528 
8,718 
3,770 
4,128 
3,515 
3,929 
4,930 
8, 940 
4,380 
4,656 
4,979 
5,540 


1,502 

2,805 

6,742 

13, 845 

9,650 

9,667 

7,527 

8,297 

10, 693 

16, 848 

12, 526 

12,331 

13,418 

14, 555 


81,389 
241,008 
888, 753 

2,130,514 
482, 783 
568, 109 
399, 773 
371, 604 
570, 042 

1, 081, 482 
480, 223 
412, 655 
499, 012 
535, 559 


17, 879 
101, 793 
537, 083 
1,196,001 
134, 979 
180,939 
138, 801 
131,577 
225, 972 
484,319 
120,653 
123,936 
148, 420 
169, 625 


1 111 


1933 


8,943 
68.383 
162, 798 
15, 664 
22 758- 


1934 ... ... 


1935. 


1936 


1937-. - 


1938 — 


17, 839- 
18 701 


1939 - 


1940 - 


34 445 


1941 


69, 819 
24, 665 
29,637 
37, 781 
36.633 


1942 


1943 


1944_ -- 


1945 





Footnotes for gift tax tables 1-5, pp. 340-346. 



1 Net gift classes are based on the current year net 
gifts. 

2 Exclusion of $3,000 is not allowed in the case of 
gifts of future interest in property. 

3 The exclusions for charitable, public, and similar 
gifts are tabulated under "Exclusion of the first 
$3,000 of gifts made to any one donee." 

* Specific exemption of $30,000 less the sum of 
amounts claimed and allowed in prior years is al- 
lowed each resident or citizen donor. At the option 
of the donor, the exemption may be taken in a single 
year or spread over a period of years. 

5 Net gifts for prior years (subsequent to June 6, 
1932) reported in schedule C, 1945 return, may exceed 
net gifts actually reported in prior years, for the 
reason that when a specific exemption of more than 
$30,000 has been taken for years prior to 1943 (when 
a larger exemption was allowable), the aggregate net 
gifts for prior years as reported in this schedule are 
increased by the amount taken in excess of $30,000. 

6 The tax for prior years (subsequent to June 6, 
1932) is tabulated from item 5, schedule for compu- 
tation of tax, page 1, 1945 return, Form 709. The tax 
on net gifts for prior years (subsequent to June 6, 
1932) may not be the actual tax liability reported for 



those years because it is a tax computed at current 
rates, on the aggregate net gifts for prior years ad- 
justed as explained in note 5. 

' Less than $500. 

8 The amounts of net gifts and tax for prior years 
for nontaxable returns tabulated as indicated in 
notes 5 and 6), are probably understated because on 
the nontaxable returns, schedule C is not always 
complete. 

' Total gift plus tax classes are based on current 
year total gifts before exclusions plus the current 
year tax. 

1" Total gift classes are based on current year total 
gifts before exclusions. 

» Identical donors are individuals who reported 
for both 1945 and prior years (subsequent to June 6, 
1932) gifts other than charitable, public, and similar 

gifts. 

'2 Net gift for prior years classes are based on ag- 
gregate net gifts for prior years (subsequent to June 
6, 1932) as adjusted in schedule C, 1945 returns. Form 
709, to include the amount in excess of $30,000 specific 
exemption taken prior to 1943 (see note 5). 



SYNOPSIS OF 

FEDERAL TAX LAWS 

AFFECTING THE COMPARABILITY OF HISTORICAL 
DATA IN STATISTICS OF INCOME 



INCOME TAX RETURNS OF INDIVIDUALS 
AND FIDUCIARIES 

A. Requirements for filing, personal exemption, credit for depend- 

ents, and normal tax rates, 1913-45. 

B. Surtax rates and total surtax, 1913-45. 

C. Optional tax (individuals only), 1941-45. 

D. Provisions pertaining to capital gains and losses, 1922-45. 

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

foreign countries, 1917-45, and earned income credit, 1924-43. 

GIFT TAX RETURNS 

F. Requirements for filing, exclusions, and specific exemption, 

1924, 1925, and 1932-45. 

G. Tax rates and tax, 1924, 1925, and 1932-45. 



349 



350 



STATISTICS OF IXCOAIE FOR 194 5, PART 1 



A. — Income tax returns of individuals and fiduciaries: Requirements for filing, 

tax laws, for the income 



Federai tax law ' 
(Date of enactmeut) 



Act of: 

Oct. 3, 1913 (Income tax) . 



Revenne Act of: 

ISlfi (Sept. 8. 1916)... 
f 1910 as amended and 
I 1917 (Oct. 3, 1917) 



1918 (Feb. 24, 1919). 

1921 (Nov. 23, 1921). 
1924 (June 2, 1924).. 

1926 (Feb. 26, 1926). 

1928 (May 29, 1928). 

1932 (June 6, 1932).. 

19.34 fMavin. 1934). 
1936 (June 22, 1936). 



[ 19.38 (May 28, 19,38) 

Internal Revenue Code (Feb. 10, 
I 1939) » 

Revenne Acts amending Code" 

1940 (.Tunc 2."^, 1940) 

1941 (Sept. 20, 1941) 

1942 (Oct. 21, 1942).. 



Individual Income Tax Act 
of 1944 (May 29, 1944). 



Income yenr 



Mar. 1, 1913, 
through Dec. 31, 
1915. 



1916. 
k917. 



1918 

1919, 1920 

1921, 1922, 1923... 

1924 



1925,1926, 1927... 
'l928 



1929. 



19.30, 1931. 
1932, 1933. 

1934, 1935. 
1936, 1937. 

19.38 

1939 



1940 

1941 

(1942 

m43»< 

1944, 1945.. 



Citizens and residents of the 
United States 



Requirements for filing returns » 



Married and living 
with husband or 
wife' 



Net in- 
come • 



$3, 000 

3,000 
2,000 

2,000 

2,000 

2,000 

2, WO 
3.500 



■ 3, 500 



2,500 
} 2,500 

} 2,500 



Gross in- 
come ' 
regardless 
of amount 
of net 
income 



$5, 000 
5,000 

5,000 



5,000 

5,000 
5,000 

5,000 



2.000 
1.500 
1,200 
1.200 
" 624 
500 



Single; married and not 
living with husband 
or wife;< fiducia- 
ries' 



Net in- 
come • 



$3,000 

3.000 
1,000 

1,000 

1,000 

1,000 

1,000 



1,500 

1,000 
1,000 

1,000 



Gross in- 
come ' 
regardless 
of amount 
of net 
income 



$5,000 
5,000 

5,000 



5,000 



5,000 
5,000 

5,000 



800 



500 
500 



For footnotes, see pp. 352-356. 



STATISTICS OF INCOME FOR 1945, PART 1 



351 



personal exemption, credit for dependents, and normal tax rates under the Federal 
years 191S through 1945 



Citizens and residents of the United States— Continued 



Personal exemption 



Married 

and 

living 

with 

husband 

or wife; 

head of 

family 



$4, 000 

4,000 
2, 000 

2,000 

2,000 

15 2, 500 

2,500 
3,500 



3,500 

2,500 
2,500 

2,500 



2,000 
1.500 



1,200 
2« 1, 000 



Single; 
married 
and not 
living 
with 
husband 
or wife; 
not head 
of family; 
fiduci- 
aries « 



$3, 000 

3,000 
1,000 

1,000 

1,000 

1,000 

1,000 
1,500 



1,500 



1,000 
1,000 

1,000 



800 
750 



500 

29 500 



Credit 

for 
each 

de- 
pend- 
ent's 



$200 
200 
200 
400 

400 
400 



400 
400 



350 
>500 



Normal tax computation 



Net income subject to 
normallax "—portion 
taxed at each rate 



All. 



All 

fFirst $2,000.- 
\Amount over $2, 

/First $4,000 

lAmount over $4 

fFirst $4,000 

\Amount over $4 

/First $4,000 

(Amount over $4 

First $4,000 

Second $4,000..- 
Amount over $8 

First $4,000 

Second $4,000... 
Amount over $8 

fFirst $4,000 

Second $4,000. .. 
-Amount over $8 

First $4,000 

Second $4,000.. . 
Amount over $8 

First $4,000 

Second $4,000. .- 
Amount over $8 

[First $4,000 

lAmount over $4, 

AU 



All. 
All. 



All- 
All. 



000..- 



000- 



000. 



Rate 
(per- 
cent) '2 



2 
2 

4 


12 

4 

8 
16 4 
16 8 

2 

4 

6 

IH 

3 

5 

IH 

3 

5 

19 2 
i»4 

m 

3 

5 
4 
8 

4 
4 



23 4 

4 



Nonresident aliens " 



Personal exemption 



Married 

and 

living 

with 

husband 

or wife; 

head of 

family 



$4, 000 



(14) 
(H) 

1,000 
1,000 

1,500 

1,500 

1,500 

1,500 

1,000 

1,000 
20 1, 000 

20 1,000 



20 800 
20 750 



20 500 
20500 



Single; 
married 
and not 
living 
with 
husband 
or wife; 
not head 
of famOy 



$3, 000 



CO 
(") 
1,000 

1,000 
1,500 
1,500 
1,500 

1,500 

1,000 

1,000 
20 1, 000 

10 1, 000 



20 800 
20750 



20500 
20500 



Credit 
for 
each 
de- 
pend- 
ent 



('*) 
(") 

(") 
(") 
CO 
(") 

(") 

CO 
CO 

(20) 
(20) 



(20) 
(20) 

(20) 



Nor- 
mal 
tax 
rate 
(per- 
cent) 



18 8 
18 6 
18 5 
18 5 
18 4 
18 5 

18 8 

18 4 

20 10 

20 10 



20 23 15 
20 27H 



'0 30 
20 30 



352 



STATISTICS OF INCOME FOR 1945, PART 1 



Footnotes f»r table A 



' There are several statutes which, while they do 
not pertain to the items set forth in this tahle, do 
contain provisions pertaining to related items. 
References to such statutes are made in footnotes to 
this table as follows: Note Gfc), par. 6, and note fiCd), 
par. 5, refer to provisions of the National Industrial 
Recovery Act; notes 5, fl(c) , par. 8, and note 9 refer to 
provisions of the Revenue Act of 1937; the last two 
paragraphs of note 7 refer to the Public Salary Tax 
Act and the Revenue Act of 1939, respectively; and 
note 24 refers to the Current Tax Payment Act of 
1943. 

'(a) For 1913 through 1917, individuals were 
required to file returns on a calendar year basis; for 
1918 and subsequent years, returns are permitted for 
a fiscal year other than that ending Dec. 31. 

(6) For 1913 through 1915, a citizen or resident of 
the United States, whose net income was less than 
$20,Ono and for whom a full return was made by 
withholding agent, was not required to file a return. 

(c) For 1921 and subsequent years, citizens de- 
riving a large percentage of their gross income from 
sources within a possession of the United States are 
required to file returns for all income derived from 
sources within the United States, or from sources 
within or without the United States received within 
the United States, regardless of amount. 

(d) For 192.') through 1942, citizens who are non- 
residents of the United States for more than six 
months of the year are not required to report earned 
income from sources without the United States, and 
are not required to file returns unless their gross 
income or net income, exclusive of earned income 
from sources without the United States, equals or 
exceeds the amount indicated in this table under 
"Requirements for filing returns." Beginning 1943 
the foregoing provisions apply only where the period 
of nonresidence covers the entire taxable year. For 
1932 and subsequent years, (1) the exclusion from 
gross income of earned income from sources without 
the United States does not apply to amounts paid by 
the United States or any agency thereof and (2) the 
compensation of resident alien employees of foreign 
governments is excluded from gross income under 
certain conditions. See section llfi(h), Revenue 
Act of 1936, which subsection (h) was added to sec- 
tion 116, Revenue Act of 19.34, by Public, No. 374, 
Seventy-fourth Congress, and wliich is retroactive, 
subject to the statutory period of limitation. 

(e) Beginning 1941, members of the Armed Forces 
serving abroad or on sea duty may postpone the filing 
of returns and payment of tax until the 15th day of 
the sixth month following the month in which they 
return to the United States (but not beyond June 
15, 1948). 

(/) Beginning 1944, earnings received in respect to 
the services of a minor are the income of the minor 
(even though such amounts are not received by the 
minor) by or for whom a return must be filed if the 
gross income is $500 or more. 

' The amount of income for which married persons 
are retjuired to file a return is the combined net in- 
come of the spouses for 1913-20; either the combined 
net income or the combined gross income for 1921-39; 
the combined gross income for 1910-42; the combined 
gross income for 1943 unless one spouse has gross in- 
come in excess of $624, then a return is required for 
that spouse on account of the victory tax, also, are- 
turn is required under the Current Tax Payment 
Act if there was a tax liability for 1942, regardless of 
ttie amount of 1943 income; the separate gross income 
of husband or wife for 1914-45. Throughout the 
entire period, husband and wife file separate returns 
unless the combined income is included in a joint 
return; a joint return may be filed even though one 
spouse has no income. 

For 1943, married persons, not liable for a 1912 tax, 
whose combined gross income is less than $1,200 and 



whose separate gro.ss incomes are not greater than 
•1624, should file a return to claim refund of any tax 
that may have been withheld on wages; beginning 
1944, married persons with less than $1,000 combined 
gross income which includes wages subject to with- 
holding should file a return to claim refund of tax. 

< For 1943, an individual return is refjuired if there 
was a tax liability on 1942 income, regardless of the 
gross income for 1943. .\lso, a person with less than 
$500 gro.ss income which includes wages subject to 
wl'hholding and who was not liable for a 1942 tax 
should file a return to claim refimd; for 1944 and sub- 
sequent years, persons with gross income of less than 
$500 which includes wages subject to withholding, 
should file to claim refund of tax. 

' For 1936 and prior years, income from an estate or 
trust taxable to the fiduciary is required to be re- 
ported on the individual income tax return. Form 
1040, while income from an estate or trust not taxable 
to the fiduciary is required to be reported on the 
fiduciary return of incom.e, Form lo41, the require- 
ments for filing being the same as for a single person, 
except that a return is required for every estate or 
trust of which any beneficiary is a nonresident alien. 
Beginning with 1937, all income from an estate or 
trust is required to be reported on the fiduciary in- 
come tax return, Form 1041, the requirements for 
filing continuing to be the same as for a single person, 
with the exception previously mentioned, and with 
the additional requirement, for 1938 and subsequent 
years, that a return must be filed by every trust 
having a net income of $100 or more. 

« Net income means the excess of gross income 
(see note 7, p. 354) over deductions as defined in the 
various revenue acts. Net income for fiduciary re- 
turns means net income taxable to the fiduciary. 
The variations in certain deductions allowable in 
computing net income, follow: 

(a) Amortization of buildings, machinery, equip- 
ment, or other facilities constructed or acquired on 
or after Apr. 6, 1917, for the production ef articles 
contributing to the prosecution of the war is in- 
cluded to a reasonable amount in business deduc- 
tions, for any taxable year ending before Mar. 3, 
1924. Amortization of the cost of emergency facil- 
ities, completed or acquired after Dec. 31, 1939, and 
certified to be necessary for national defense, may 
be written off, subject to certain qualifications and 
limitations, over a 60-month period instead of through 
the ordinary depreciation and obsolescence deduc- 
tion based on estimated useful life. If the fiO-month 
period extends beyond the date on which the facility 
ceased to be needed (or beyond Sept. 29, 1945, the 
date proclaimed by the President as ending the 
emergency period), the taxpayer may elect to use 
an amortization period shorter than 60 months end- 
ing on the date the facility ceased to be needed for 
on Sept. 29, 1945, whichever is the earlier). (The 
amount of the amortization deduction is not tabu- 
lated separately in Statistics of Income, except for 
1945; it is included in business deductions for all 
years.) 

(b) Contributions or gifts made by individuals 
within the year to corporations, associations, or 
societies, organized and operated exclu'^ivcly for re- 
ligious, charitable, scientific, or educatiohal pur- 
poses, to an amount not in excess of 15 percent of 
the taxable net income computed without the 
benefit of the deduction for sucli contributions (and, 
for 1942—13 also without the benefit of the deducti(m 
for medical expenses), are. in general, deductible for 
1917-43; for 1944-45, contributions are allowed to the 
extent of 15 p(Mcent of adjusted gross income. For 
1938 and thereafter, such contributions are deductible 
only if actually paid during the taxable year; for 
1938-39, only if paid to or for the use of domestic 
organizations; and for 1940^5, only if paid to or for 
the use of organizations created in or under the laws 
of the United States or any possession thereof. 



(Footnotes continued on p. 353) 



STATISTICS OF INCOME FOR 1945, PART 1 



353 



Footnotes for table A — Continued 



Section 214 of the Revenue Act of 1924 introduces 
the provision that, if in the taxable year and in each 
of the 10 preceding taxable years, the amount of 
charitable contributions (plus, for 1928 and there- 
after, the amount of income taxes paid during such 
year in respect of preceding taxable years) exceeds 
90 percent of the taxpayer's net income for each 
such year, the full amount of such contributions or 
gifts is deductible. 

(c) Los-es: For 1913 and subsequent years, losses 
actually sustained during the taxable year, incurred 
in trade or business or arising from fire, storm, or 
shipwreck; other casualty or theft, 1916 and there- 
after; and war losses occurring after Dec. 7, 1941, 
not compensated by insurance or otherwise, are 
deductible. 

For 191fi and 1917, losses sustained during the tax- 
able year in transactions entered into for profit but 
not connected with trade or business, were deductible 
only to the extent of the aggregate income from such 
sources; for 1918 and subsequent years, such losses 
are, in general, deductible. Certain variations and 
exceptions are outlined in the following paragraphs: 

Beginning 1919, losses sustained by virtue of 
securities becoming worthless during the taxable 
year are deductible. For treatment of losses due 
to securities, which are capital assets, becoming 
worthless, for 1938 and thereafter, see table D, 
note 1, p. 371. 

For 1921 and thereafter, losses resulting from the 
sale of securities after Nov. 23, 1921, are not deduct- 
ible when substantially identical securities are 
acquired or reacquired within 30 days before or after 
such transaction. 

For 1924 and subsequent years, loss on the sale 
or exchange of capital assets is treated as shown in 
table D, pp. 368-369. (For method of tabulating 
capital loss and the effect on net income tabulated, 
see pp. 56-63.) 

For 1932 and 1933, losses from sales or exchanges 
of stocks or bonds held less than 2 years, other than 
bonds issued by a government or political subdivi- 
sion thereof, are allowed only to the extent of the 
gain from such sales or exchanges, except that per- 
sons dealing in securities or engaged in the banking 
business were allowed to deduct the full amount of 
such losses. The Revenue Act of 1932 allowed the 
excess of such losses to be carried forward and applied 
against such gains for the next succeeding year, but 
this carry-over was nullified by section 218(b), 
National Industrial Recovery Act; section 218(d) of 
this Act also provided that no part of any loss dis- 
allowed to a partnership should be allowed as a 
deduction to a member of such partnership in com- 
puting net income for 1933. 

For 1934 and subsequent years, losses from wager- 
ing transactions are allowable, but only to the ex- 
tent of the gains from such transactions; losses are 
not deductible when resulting from sales or ex- 
changes of property, directly or indirectly, between 
members of a family or, except in case of distribu- 
tions in liquidation, between an individual and a 
corporation in which such individual owns, directly 
or indirectly, more than 50 percent in value of the 
outstanding stock of the corporation. 

For 1937 and subsequent years, losses are not 
deductible when resulting from sales or exchanges 
of property between (1) a grantor and a fiduciary of 
any trust, (2) a fiduciary of a trust and a fiduciary 
of another trust, if the same person is a grantor 
with respect to each trust, and (3) a fiduciary of a 
trust and a beneficiary of such trust. 

For 1942 and thereafter, losses from involuntary 
conversion of property are deductible in cases of 
business property or property the acquisition of 
which was a transaction entered into for profit. 
(Also see involuntary conversions, table D, note 1, 
p. 371.) 

id) The provisions pertaining to net loss for 
prior year (excess of deductions over gross income 
with certain adjustments and limitations) are sum- 
marized in the following paragraphs: 



A net loss for any taxable year heginning after 
Oct. 31, 1918, and ending prior to Jan. 1, 1920, may 
be deducted from the net income of the preceding 
year, a redetermination of taxes for the preceding 
year being made. When the net loss exceeds the net 
income for the preceding year, the amount of such 
excess is to be deducted from the net income of the 
suceeding taxable year. 

There is no provision for deduction of net loss 
incurred in 1920. 

A net loss sustained in any year, 1921 through 1929, 
may be deducted from the net income of the succeed- 
ing" taxable year, and if such loss exceeds the net 
income of the first succeeding year, the amount of 
such excess is to be allowed in the second succeeding 
year. A net loss for 1930 may be carried forward and 
deducted from the net income of the first succeeding 
year only. (The prior year loss is not deducted from 
iiet income as tabulated in Statistics of Income.) 

There is no provision for deduction of a net loss 
incurred in 1931 through 1938. (The Revenue Act 
of 1932 provides for a net loss carry-over to the first 
succeeding year only, but this provision was never 
in effect, being nullified by section 218(a), National 
Industrial Recovery Act.) 

The Internal Revenue Code, as amended by sec- 
tion 211 of the Revenue Act of 1939, provides that 
individuals engaged in trade or business, incurring a 
net operating loss in any taxable year beginning on 
or after .Ian. 1, 1939, may carry such loss forward 
and apply it with certain adjustments and limita- 
tions, as a deduction against the net income of the 
first succeeding year. The excess loss, if any, that is 
not absorbed by the net income of the first succeed- 
ing year, may be carried forward and deducted from 
the net income of the second succeeding year. The 
1942 act provides that the "net operating loss" may 
be carried back to the two preceding taxable years 
(but not to any taxable year beginning before Jan. 1, 
1941) and be included in computing the net operating 
loss deduction for such preceding taxable year. The 
net operating loss for any taxable year which is not 
used as a carry-back may be carried forward to the 
two succeeding taxable years. (See sec. 153, Reve- 
nue Act of 1942, amendatory of sec. 122(b) of the 
Code.) The "net operating loss" deduction reported 
in other deductions for 1940-43 and in business 
deductions for 1944^5 is only the amount carried 
forward. (Net operating loss is not tabulated sep- 
arately in Statistics of Income, but is reflected in 
the tabulated net income (or deficit) for 1910-43 and 
adjusted gross income (or deficit) for 1944-45.) 

(e) Deduction for amortizable bond premium is 
provided for 1942 and thereafter; also for medical, 
dental, etc., expenses paid during the taxable year, 
for 1942-43, to the extent that such expenses exceed 
5 percent of net income computed without regard to 
such expenses, but limited to $2,500 in the case of the 
head of a family or persons filing a joint return, and 
to $1,250 in the case of other individuals, and for 
1944-45, to the extent that such expenses exceed 5 
percent of adjusted gross income but limited to 
$2,500 if more than one surtax exemption is allowed 
and to $1,250 if only one surtax exemption is allowed; 
and there is a special deduction of $500 for a taxpayer 
who meets the statutory definition of blindness, for 
1944-45. 

(/) For 1941-43, no deductions are reported on 
Form 1040A; however, the optional tax on such 
returns made allowance for deductions. (Gross 
income is tabulated in Statistics of Income in lieu 
of net income.) For 1944-45, there is provided an 
optional standard deduction in lieu of nonbusiness 
deductions. If the adjusted gross income is $5,000 
or more, the standard deduction is $500; if the ad- 
justed gross income is less than $5,000 the standard 
deduction is allowed automatically through use of 
the optional tax. (See table C, note 5, p. 366.) 
(Neither the net income not the standard deduction 
is tabulated in Statistics of Income for those ta.x- 
payers w ho elect the standard deduction.) 



(Footnotes continued on p. 354) 



354 



STATISTICS OF INCOME FOR 194 5, PART 1 



Footnotes for table A — Continued 



' Gross income, in general, includes all gains or 
profits and income derived from any source what- 
ever except such as is specifically exempted from 
income tax. 

The following items, under certain conditions, 
are among the exclusions from gross income: 
1913 and thereafter— 
Proceeds of life insurance policies paid upon 

the death of the insured. 
Wholly tax-exempt interest. 
The vahie of property acquired by gift, bequest, 

devise, or descent. 
Amounts received as return of premiums paid 
under life insurance, endowment, or annuity 
contracts. 
1913 through 19.38— 
Compensation of all officers and employees of a 
State or political subdivision thereof, includ- 
ing public school teachers, if nut paid by the 
United States. (For 1939 and thereafter, 
see next to last paragraph of this note.) 
1918 and thereafter- 
Compensation for injuries or sickness. 
So much of the amount received during \A''orld 
War I by a person in the military or naval 
forces of the United States as salary or com- 
pensation in any form from the United States, 
for active service in such forces, as did not 
exceed .$3,5(10. 

1921 and thereafter— 

Amounts received as compensation, family 
allotments and allowances, or as pensions 
from the United States for service of bene- 
ficiary or another in military or naval forces 
of the United States in time of war. 

Rental value of a dwelling house furnished to 
a minister of the gospel. 

Receipts of shipowners' mutual protection and 
indemnity associations. 

1922 through 1931— 

So much of the amount received as dividend or 
interest from domestic building and loan 
associations, operated exclusively for pur- 
pose of making loans to members, as does 
not exceed $300. 
1925 through 1915— 
Earned income from sources without the United 
States. (See also note 2 (d), p. 352.) 
1928 through 1938— 
Salaries of teachers in Alaska and Hawaii, if 
nol paid by the United States. 
1932 and thereafter— 
Compensation of employees of foreign govern- 
ments. 
1938 and thereafter— 

Income exempt under treaty. 
1910 and thereafter — 
Compensation of employees of the Common- 
wealth of the Philippines. 

1942 and thereafter— 

Disability pay for sickness or injury resulting 
from active service in the armed forces of any 
country. 

Compensation received by noncommissioned 
personnel of the military or naval forces for 
active service during 1912, to the extent of $2'^0 
if single, or .$300 if married or the head of a 
family; and $1,.500 during 1913-44; and all 
service pav received during 1945. (Revenue 
Act of 1945, enacted Nov. 8, 1945, and Public 
Law 3S4, Eightieth Congress, excludes all 
service pay of noncommissioned personnel 
retroactive to the income year 1941, but the 
additional exclusion thereunder is not reflected 
in the salary tabulated in Statistics of Income 
for the vears 1941 through 1944.) 

1943 and thereafter- 
Active service pay, not exceeding $1,500, of 

commissioned oDScors in the military or naval 
forces of the United States. 



1944 and thereafter- 
Mustering-out payments with respect to service 
in the military or naval forces of the United 
States. 
Compensation received in respect of services 
of a minor is excluded from the gross income 
of the parent (reported on the minor's return). 
The two following paf'agraphs pertain to certain 
salaries which are to be included in gross income, as 
indicated: 

Prior to 1932 the taxability of the salaries of Federal 
judges was the subject of considerable litigation. 
The Revenue Act of 1932 made the salaries of Federal 
iudges who took office after June fi, 1932, taxable. 
By the Public Salary Tax Act of 1939, the salaries 
of Federal judges who took office on or bf/ore June 6, 
1932, were made taxable, as well as the compensation 
for personal services rendered after Dec. 31, 1938, as 
an officer or employee of a State, or any political 
subdivision thereof or any agency or instrumentality 
of anv one or more of the foregoing. (See exclusion 
for 1913 through 1938 above.) 

Section 107 of the Code, added by the Revenue 
.\ct of 1939, provides that, for any taxable year be- 
einning after Dec. 31, 1938, in the case of compen- 
sation "(n) received from personal services rendered 
by an individual in his individual capacity, or as a 
member of a partnership and covering a period of 
five calendar years or more from the beginning to 
the completion of such services, (b) paid (or not less 
than 95 percent of which is paid for 19.39 and 1940; 
75 percent for 1941) only on the completion of such 
services, and (c) required to be included in gross in- 
come of such individuals, the tax attributable to 
such compensation shall not be greater than the 
aggregate of taxes which would have been paid had 
the compensation been received in equal portions in 
each of the years in the period. Beginning 1942, 
practically the same provision obtains, except that 
the time element is reduced to 3 years and the por- 
tion of compensation so received is increased to 80 
percent. (For method of tabulating such compen- 
sation reported for 1945, see p. 16.) 

' Personal exemption for the period Mar. 1 
through Dec. 31, 1913, is five-sixths of the exemption 
shown. 

Provision for "head of family" status is applicable 
only for 1916-43. 

Personal exemption for 1913-23 is determined by 
the marital status of the taxpayer on the last day of 
the taxable year; for 1924-43, if the taxpayer's marital 
status changes during the year, the personal e\emi> 
tion is apportioned according to the number of 
months during which the taxpayer occupied each 
status, except that for individuals filing Form 
1040A, the marital status is determined for 1941 as 
of Dec. 31 and for 1942-43 as of July 1, and the per- 
sonal exemption is not prorated. For 1944 and 
thereafter, exemption is, in fact, a per capita exemp- 
tion of $500. 

Personal exemption is allowed for normal tax 
purposes only for 1913-33; for both normal tax and 
surtax purposes for 1934-45, except that for 1944-45 
on a joint return where 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. 

For 1921 and subsequent years, citizens deriving a 
large percentage of their income from sources within 
a possession of the United States are allowed the 
same exemption as nonresident aliens. 

' For 1937, certain trusts which permitted acc!i« 
mulation of income were not allowed the exemption; 
for 1938 and subsequent years, a credit of $100 against 
the net income of a trust was substituted for the 
exemption. 



(Footnotes continued on p. 355) 



STATISTICS OF INCOME FOR 1945, PART 1 



355 



Footnotes for table A — Continued 



'0 The credit allowed individuals for each de- 
peiidont, under IS years of age or incapable of self- 
support because mentally or physically defective, is 
determined by the number cf such dependents 
actually receiving their chief support from the tax- 
payer on the last day of the taxable year, for 1031 
and prior years; for 1932-43, if the taxpayer's status, 
with regard to dependents, changes during the tax- 
able year, the credit for dependents is apportioned 
according to the number of months during which 
the taxpayer occupied each status, except in the 
case of taxpayers filing Form lOlOA, for 1941-43, 
for which see table C, note 2, p. 366. For 1941-13 
if the taxpayer is head of a family wholly by reason 
of one or more dependents for whom he would be 
entitled to credit, such credit is disallowed with 
respect to one such dependents. For 194-4-45, a sur- 
tax exemption is allowed for each closely related 
dependent specified by law whose gross income for 
the tax.able year is less than $500 and over half of 
whose support was received from the taxpayer. 

For 1917-33, the credit for dependents is allowed 
for normal tax purposes only, for 1934-13. for both 
normal tax and surtax, while for 1944-45, exemption 
for dependents is allowed for surtax only. 

The credit for dependents is not applicable to 
citizens deriving a large percentage of their gross 
income from sources within a possession of the 
United States, 1921 and subsequent years. 

" The normal tax rates are applied to the balance 
of net income after deducting the following credits 
(however, for optional tax paid in lieu of normal 
tax and surtax for 1941 and thereafter, see table C, 
pp. 362-365). 

(o) Personal exemption, 1913-43; normal-tax ex- 
emption, 1944-45. (For nonresident aliens, see note 
14, below.) 

(ft) Credit allowed individuals for dependents, 
1917-43. (For nonresident aliens, see note 14, be- 
low.) 

(r) Dividends on stock of domestic corporations. 
1913 through 1935 (other than (1) corporations deriv- 
ing a large percentage of their gross income from 
sources within a po.ssession of the United States, 
1921 through 1935, (2) China Trade Act corpora- 
tions, 1922 through 1935, and (3) corporations ex- 
empt from tax, 1932 through 1935\ and dividends 
on stock of foreign corporations receiving a certain 
amount of income from sources within the United 
States, 1913 through 1933. (For 1936 and subse 
quent years, no dividends are deductible except 
dividends on share accounts in Federal savings and 
loan associations issued prior to Mar. 28, 1942.) 

(d) Income upon which the tax has been paid or 
withheld for payment at the source, 1913 through 
1917. (This amount was not tabulated separately 
in Statistics of Income.) 

(f) Interest on obligations issued after Sept. 1, 
1917, and before Mar. 1, 1941, by the United States 
or any instrumentality thereof (other than Treasury 
notes of the National defense series) to the extent 
that such interest is required to be included in gross 
income. (See Public Debt Act of 1941, sec. 4.) 

(/) The earned income credit allowed individuals, 
1934-43. (See table E, p. 370.) 

'2 The normal tax rate is that for the calendar year. 
In the case of a rate change during a fiscal year 
ending in the period 1918 through 1933, the tax was 
prorated on the basis of the number of months in 
each year (total tax was prorated tor fiscal years end- 
ing in 1919, 1922, 1924, 1925, 1929, 1930, and 19321; 
for fiscal years beginning in the period Jan. 1, 1934, 
through July 1, 1941, the rate is that for the year 
in which the taxable year begins. For fiscal years 
h.^giimina in 1941 andending in 1942 after June 30. 
a tentative tax is computed under the law in effect 
for each tax year and the two tentative taxes arc 
then prorated according to the number of days before 



July 1, 1042, and after .June 30, 1942. For fiscal years 
beginning in 1913 and ending in 1914, the tentative 
tax method is al.so eaiployed and the tentative taxes 
are prorated according to the number of days before 
Jan. 1, 1914, and the number of days after Dec. 31, 
1943; for fiscal years besinning in 1915 and ending in 
1916 the tax is similarly prorated. 

13 In seneral, nonresident aliens are required to 
file income tax returns for all taxable income from 
sources within the United States regardless of 
amount, unless total tax has been paid at source. 

" For 1918 through 1920, nonresident aliens are 
allowed the personal exemption CBI.OOO if single; 
$2.n00 if married) and the credit for each dependent 
f$200), only when the country of which the non- 
resident alien is a citizen either imposes no income 
tax or allows similar credit to citizens of the United 
States not residing within such foreign country. 
(See notes 17, 18, and 20, below.) 

'6 For combined net income in excess of $5,000, 
personal exemption is $2,000, but in no case shall the 
tax exceed that computed with an exemption of 
$2,500 by more than the amount of net income in 
e.\cess of $5,000. 

16 Tax for 1923, computed at these rates was re- 
duced 25 percent by credit or refund under section 
1200 (a). Revenue Act of 1924. 

17 For 1921 through 1935, a credit of $400 is allowed 
for each dependent only if the nonresident alien is a 
resident of Canada or Mexico. (For limitation 
applicable to 1936 and subsequent years, see note 20, 
below.) 

18 For 1922 through 1933, on net income attributable 
to compensation for labor or personal services actually 
performed in the United States, nonresident aliens 
who are residents of Canada or Mexico received 
benefit of normal tax rate provided for United States 
citizens For 1934 and 1935, the rate of normal tax 
is the same for all individuals. (For 1936 and there- 
after, see note 20, below.) 

19 These reduced rates for 1929 are provided by 
.Joint Resolution of Congress, No. 133, approved by 
the President Dec. 16, 1929. 

21 Beginning 1936, the returns of nonresident aliens 
are divided into two groups— (1) those who are en- 
gaged in trade or business within the United States 
or have an office or place of business therein at any 
time within the taxable year, and (2) those who do 
not have an office or place of business within the 
United States. 

The aliens described in (1) above are allowed the 
exemption shown (and in the case of residents of 
Canada or Mexico only, credit for dependents) but 
are subject to the same tax rates upon their net 
income from sources within the United States as 
are provided for citizens of the United States. (The 
returns of these aliens are included in Statistics of 
Income for all vears.) 

Aliens in (2) above compute a tax on gross income 
from sources within the United States (without 
exemption or credit for dependents) at the rates 
shown. Except in the case of a resident of Canada, 
such aliens having more than a specified amount of 
gross income from sources within the United States, 
use the exemption shown and the normal tax and 
surtax rates for citizens of the United States in com- 
puting a tax on net income, which tax is compared 
with the tax computed on gross income— the larger 
of the two taxes being the tax liability. Residents 
of Mexico only are permitted to claim the credit for 
dependents in computing the tax at normal tax and 
surtax rates. For variations from these general 
statements, for exceptions to the rates shown, and 
for provisions pertaining to such aliens residing in 
countries with which treaties are in effect, see Sup- 
plement H of the Revenue Act of 1936 and corre- 
sponding provisions of later acts. (The returns of 
these aliens are not included in Statistics of Income 
for 1936 and subsequent years.) 



(Footnotes continued on p. 356) 



356 



STATISTICS OF INCOME FOR 194 5, PART 1 



Footnotes for table A — Continued 



" The Intprnal Rcvemio Code, approvcfi Fob. 
10, HO'i, which was rnaftod as law, codifiod Cfrtain 
general laws of the United States and parts of such 
laws relating exeliisivelv to internal revenue, in 
force on Jan. 2, 19:f9, and repealed all such laws and 
parts of laws codified therein to the extent that they 
related exclusively to internal revenue, as of the 
effective (iates of the respective corresponding pro- 
visions of the Code. 

" Revenue Acts passed after Feb. 10, 1939 (the 
date of the enactment of the Internal Revenue 
Code), are not complete taxine statutes in them- 
selves, but consist of amendments to the Code. 
There is no one effective date for all provisions of 
each act; some of the provisions arc retroactive, 
others apply to the current tax period, while still 
others are effective for future taxable years. 

28 For 1040 there is superimposed upon the total 
tax, the defense tax, which is 10 percent of the total 
tax. The defense tax is computed on the total tax 
before applying anv credits, and is limited to an 
amount not more than 10 percent of the net income 
in excess of the total tax computed without regard 
to the defense tax. 

2< The Current Tax Payment Act of 1943 (en- 
acted June 9, 1943), while not affecting items in this 
table, provided: 

(a) Current collection of the income and victory 
tax liability of individuals, beginning Julv 1, 1143, 
through an increase in the rate of witnholding upon 
salaries and wages and throng i pavr^ent<; on declara- 
tion of estiir:ated tax. The withholding tax rate 
provided bv earlier legislation (see note 25 ( 1), below) 
was increased to 20 percent of the excess of each wage 
payment over the withholding exemption allowable, 
effective for the first complete pa>Toll period after 
July 1, 1<!4.S. Persons receiving more than specified 
amounts of income not subject to withholding were 
required to file, on or before Sept. 15, 1943, a declara- 
tion of estimated tax for the taxable vear. After 
deducting the estimated tax to be withheld and the 
payments on 1942 tax, payment of the remaining 
estimated tax was due in two installments. The 
first installment was to be paid at the time of filing 
the declaration and the second on Dec. 15, 1943. 
Amounts actually withheld upon wages and those 
paid on account of the declaration, as well as pay- 
ments on the 1942 tax, are considered payments on 
the total income and victory tax liability on the 
complete return for 1943. 

(6) That an individual who was liable for a 1942 
tax must file a 1943 return on which the prior year 
tax is reported, even though a 1943 retiu^n is not 
otherwise required. 

(c) Relief from payment of 2 yeirs' taxes in 1 year 
through the cancellation of part or all of the smaller 
year's tax liability of those individtials who were 
subject to tax on both 1042 and 1943 incomes. The 
forgiveness features, in general, are: 

If the smaller year's tax is $50 or less, it is all 
forgiven. 

If the smaller year's tax is more than $.50 but 
not over $*ir>.ri7, the forgiveness is a flat $50. 

If the smaller year's tax is more than $(')G.67, 
the forgiveness is 75 percent of such tax. 

In the ca.se of an individual who was in the 
active .service of the military or naval forces of 
the TTnited States or any of the other United 
Nations at any time during the taxable year 1942 
or 1943, and whose tax liability for 1942 is greater 
than the tax for 1943, the forgiveness is increased 



by recomputing the 1942 tax to eliminate as 
much of its excess over the 1943 tax as is due to 
earned net income. This may result in the 

1942 tax as recomputed being no greater than the 

1943 tax. 

25 Except for this filing provision, the data in this 
table relate to the income tax and not to the victory 
tax. A summary of the victory tax provisions for 
the income year 1943, under the Revenue Act of 1942 
follows: 

(a) A victory tax is imposed at the rate of 5 percent 
of the victory tax net income after a specific exemp- 
tion of $''24, regardless of marital status. An exemp- 
tion of $1,248 is allowed a husband and wife filing a 
joint return unless the victory tax net income of one 
spouse is less than .$'>24 in which case the specific 
exemption is limited to $!".24 plus the victory tax 
net income of such spouse. Against the victory tax 
a credit is allowed in the amount of 25 percent of 
the tax (but not over -$500) in the case of a single 
person or married person not living with husband 
or wife, and 40 percent of the tax (but not over 
$1,000) for a married person living with husband or 
wife or for the head of a fam.ily, plus, in each case 
2 percent of the tax (but not more than $100) for 
each dependent with respect to whom a credit is 
allowable for income tax purposes. The amount 
of victory tax (before tax credits) is limited to the 
excess of 90 percent of net income over the tax im- 
posed by Chapter I of the Code. 

(6) Victory tax net income differs from income 
tax net income in that it does not include (1) par- 
tially tax-exempt interest, (2) gain or loss from 
sales or exchanges of capital assets, nor (3) certain 
compensation for injuries or sickness. It differs 
also in that the only deductions allowed in its 
determination are ex-penses incurred in trade or 
business or in the production of income. 

(c) No credit for dependents is allowed for vic- 
tory tax purposes other than the tax credit described 
in paragraph (o) of this note. 

(d) Provision was made for collection of tax at 
source on wages by requiring employers to deduct 
and ft-ithhold from wages paid on or after Jan. 1, 
1943, a tax equal to 5 percent of the excess of each 
wage payment over the withholding deduction 
allowable. (The rate of withholding tax was in- 
crea.sed beginning July 1, 1943, as indicated in note 
24(a), above.) 

(e) In cases where the combined gross income of 
husband and wife is below $1,200 but one spouse 
has gross income in excess of StV24, a return is required 
to be filed by such spouse, on account of the victory 
tax. 

(/) The victory tax is not applicable to non- 
resident aliens who are not engaged in trade or 
business in the United States, except in case of 
aliens (other than residents of Canada) deriving 
more than $15,400 gross income from sources within 
the United States. 

2' Surtax exemptions. For surtax, each taxpayer 
is allowed an exemption of .$500 plus .$500 for his 
spou.se if a joint return is filed and $500 for each 
dependent. For normal tax, the exemption is $500 
for each taxpayer, except on joint return where the 
adjusted gross income of one spouse is less than $.500, 
then the normal tax exemption is $500 plus the ad- 
justed gross income of such spouse. (Normal tax 
exemption is not tabulated in Statistics of Income.) 



358 



STATISTICS OF INCOME FOR 194 5, PART 1 



B. — Income tax returns of individxials and fiduciaries: Surtax rates and total 







Act of 
Oct. 3, 1913 


Revenue Act of— | 








1 




1 








Net income 


(income tax) 


1916 


1917 


1918, 1921 1 




subject to surtax ' 
(Thousands of 


Income years | 




dollars) 


Mar. 1, 1913, 


















through 


1916 




1917 


1918 through 1921 | 






Dec. 31, 1915 






















Total 




Total 




Total 




Total 




Exceed- 


Equal- 


Rate! 


surtax '' 


Rate 2 


surtax 3 


Rate 2 


surtax 3 


Rate 2 


surtax 




(per- 


on amount 


(per- 


on amount 


(per- 


on amount 


(per- 


on amount 




ing 


ing 


cent) 


in second 


cent) 


in second 


cent) 


in second 


cent) 


in second 










column 




column 




column 




column 


1 



2 
4 
5 


2 
4 
5 
6 


















2 


















3 










-- 




-- 




4 












$16' 




$16' 


5 


6 

7.5 

8 
10 
12 

12.5 
13 
14 
15 
16 
18 
20 


7.5 

8 
10 
12 

12.5 
13 
14 
15 
16 
18 
20 
22 










1 
2 
2 
3 
3 
4 
4 
4 
5 
5 
5 
8 


25 
35 
75 
135 
150 
170 
210 
250 
300 
400 
500 
650 


2 
2 
3 

4 
5 
6 
5 

6 
6 
7 
8 
9 


40 
50 
110 
190 
215 
240 
290 
350 
410 
550 
710 
890 


6 










7 










g 










g 










10 










11 










12 










13 










14 










15 










16 




$20" 




$26' 


17 


22 


24 




40 




40 


8 


820 


10 


1,090 


18 


24 


26 




60 




60 


8 


980 


11 


1,310 


19 


26 


28 




80 




80 


8 


1,140 


12 


1,550 


20 


28 


30 




100 




100 


8 


1,,300 


13 


1,810 


21 


30 


32 




120 




120 


8 


1,460 


14 


2,090 


22 


32 


34 




140 




140 


8 


1,620 


15 


2, .390 


23 


34 


36 




160 




160 


s 


1, 780 


16 


2,710 


24 


36 


38 




180 




180 


8 


1,940 


17 


3,050 


25 


38 


40 




200 




200 


8 


2, 100 


18 


3,410 


26 


40 


42 




220 


2 


240 


12 


2,340 


19 


3,790 


27 


42 


44 




240 


2 


280 


12 


2, 580 


20 


4,190 


28 


44 


46 




260 


2 


320 


12 


2,820 


21 


4,610 


29 


46 


48 




2S0 


2 


360 


12 


3, oro 


22 


6,050 


30 


48 


50 




300 


2 


400 


12 


3, 300 


23 


6,610 


31 


50 


62 


2 


3-10 


2 


440 


12 


3.540 


24 


6,990 


^2 


52 


54 


2 


380 


2 


480 


12 


3, 780 


25 


6,490 


33 


54 


56 


2 


420 


2 


520 


12 


4,020 


26 


7,010 


34 


56 


58 


2 


400 


2 


560 


12 


4,2)0 


27 


7,5.50 


35 


58 


60 


2 


500 


2 


600 


12 


4.500 


28 


8,110 


36 


60 


62 


2 


540 


3 


660 


17 


4,840 


29 


8,690 


37 


62 


64 


2 


580 


3 


720 


17 


5,180 


30 


9,290 


38 


64 


66 


2 


620 


3 


780 


17 


5,520 


31 


9,910 


39 


66 


68 


2 


650 


3 


840 


17 


5, 8f.0 


32 


10. 5.50 


40 


68 


70 


2 


700 


3 


900 


17 


6, 200 


33 


11.210 


41 


70 


72 


2 


740 


3 


900 


17 


6, 540 


34 


11.890 


42 


72 


74 


2 


780 


3 


1,020 


17 


G, 880 


35 


12.590 


43 


71 


75 


2 


800 


3 


1,050 


17 


7, 0.50 


36 


12,950 


44 


75 


76 


3 


830 


3 


1,080 


17 


7.220 


36 


13,310 


45 


76 


78 


3 


890 


3 


1, 140 


17 


7. 550 


37 


14. 0,50 


46 


78 


80 


3 


950 


3 


1,200 


17 


7,900 


38 


14.810 


47 


80 


82 


3 


1,010 


4 


1,2S0 


22 


8,340 


39 


15,690 


48 


82 


84 


3 


1,070 


4 


l,3(i0 


22 


8, 780 


40 


16. 39.) 


49 


84 


86 


3 


1, 130 


4 


1,440 


22 


9,220 


41 


17. 210 


50 


86 


88 


3 


1,190 


4 


1..520 


22 


9, 550 


42 


18,050 


51 


88 


90 


3 


1,250 


4 


l.COO 


22 


10, 100 


43 


' 18.910 


52 


90 


92 


3 


1,310 


4 


l.C.SO 


22 


10. .540 


44 


19,790 


53 


92 


94 


3 


1,370 


4 


1, 700 


22 


10,980 


45 


20,690 


64 


94 


96 


3 


l,4:w 


4 


1,840 


22 


11,420 


46 


21,610 


55 


96 


98 


3 


1,490 


4 


1,920 


22 


11.850 


47 


22,550 


56 


98 


100 


3 


1, 550 


4 


2.000 


22 


12, .300 


48 


2.3, 510 


57 


100 


150 


4 


3, 550 


5 


4, .500 


27 


2,5, 800 


52 


49,510 


58 


150 


200 


4 


5. 550 


6 


7, .500 


31 


4i.;!m) 


56 


77,510 


59 


200 


250 


4 


7, 5.50 


7 


11,000 


37 


59, 800 


60 


107,510 


60 


250 


300 


5 


10.050 


8 


15, 000 


42 


80, 800 


60 


137. 510 


61 


300 


400 


5 


15, 050 


9 


24,000 


46 


125, 800 


63 


200, 510 


62 


400 


500 


5 


20. 050 


9 


33,000 


46 


172,800 


63 


»'.3, 510 


63 


500 


750 


6 


35, 0.50 


10 


58.000 


50 


297, 800 


64 


423, 510 


64 


750 


1,000 


6 


50. 0,50 


10 


83,000 


55 


435. 300 


64 


583, 510 


65 


1,000 


1..W0 


6 


80, 0.50 


11 


138, 000 


61 


740, 300 


65 


908,510 


66 


1,500 


2,000 


6 


110,050 


12 


198, 000 


62 


1, 050, 300 


65 


1,233,510 


67 


2,000 


5,000 


6 


290,060 


13 


588,000 


63 


2, 940, 300 


65 


3,183,610 


68 


5,000 




6 




13 




63 




65 

















For footnotes, see p. 361. 



STATISTICS OF INCOME FOR 1945, PART 1 359 

surtax under the Federal tax laws for the income years 1913 through 191^5 



Revenue Act of— 


— 




1921 




1924 


1926, 1928 




1932 




1934 












Income years 




















1925 through 












1922, 1923 < 




1924 


1931 


1932, 1933 


1934, 1935 






Total 




Total 




Total 




Total 




Total 




Rate 2 


surtax 


Rate 2 


surtax 


Rate 2 


surtax 


Rate 2 


surtax on 


Rate 2 


surtax on 




(per- 


on amount 


(per- 


on amount 


(per- 


on amount 


(per- 


amount in 


(per- 


amount in 




ceat) 


in second 


cent) 


in second 


cent) 


in second 


cent) 


second 


cent) 


second 






column 




column 





column 




column 




column 




















-- 


$40 


1 
2 

2 














-- 




4 
5 


80 
155 




-- 


$15" 












$15" 


4 


1 
1 
2 


20 
40 
80 










1 
1 
2 


20 
40 
80 


5 
6 

7 


180 
300 
440 


o 






-- 




t 


\ 


$20" 




$20" 


7 
g 


3 


95 


1 


25 


1 


25 


3 


95 


8 


480 


c 


3 


110 


1 


30 


1 


30 


3 


110 


8 


520 


IC 


3 


140 


1 


40 


1 


40 


3 


140 


8 


600 


11 


4 


180 


2 


60 


2 


60 


4 


180 


9 


690 


15 


4 


220 


2 


80 


2 


80 


4 


220 


9 


780 


13 


5 


320 


3 


140 


3 


140 


5 


320 


11 


1,000 


14 


6 


440 


4 


220 


4 


220 


6 


440 


13 


1,260 


\l 


8 


600 


5 


320 


5 


320 


8 


600 


15 


1,560 


16 


9 


780 


6 


440 


6 


440 


9 


780 


17 


1,900 


17 


10 


980 


7 


580 


7 


580 


10 


980 


17 


2.240 


18 


11 


1,200 


8 


740 


7 


720 


11 


1,200 


19 


2. 620 


Vk 


12 


1,440 


9 


920 


8 


880 


12 


1,440 


19 


3, 000 


2C 


13 


1,700 


10 


1,120 


8 


1.010 


13 


1,700 


19 


3, 380 


21 


15 


2,000 


10 


1,320 


9 


1,220 


15 


2,000 


21 


3. 803 


22 


15 


2.300 


11 


1,540 


9 


1,400 


15 


2,300 


21 


4.220 


23 


16 


2.620 


12 


1,780 


10 


1,600 


16 


2,620 


21 


4.610 


21 


17 


2, 960 


13 


2,040 


10 


1,800 


17 


2,960 


24 


5,120 


25 


18 


3,320 


13 


2.300 


11 


2,020 


18 


3.320 


24 


5.603 


2i 


19 


3,700 


14 


2,580 


11 


2,240 


19 


3,700 


24 


6,080 


27 


20 


4,100 


15 


2,880 


12 


2,480 


20 


4,100 


27 


6, 1,20 


23 


21 


4,520 


16 


3,200 


12 


2,720 


21 


4,520 


27 


7, ]60 


29 


22 


4,960 


17 


3,540 


13 


2,980 


22 


4,960 


27 


7,703 


30 


23 


5,420 


18 


3,900 


13 


3,240 


23 


5,420 


30 


8,300 


31 


24 


5,900 


19 


4,280 


14 


3,520 


24 


5,900 


30 


8.903 


32 


25 


6,400 


19 


4,660 


14 


3,800 


25 


6,400 


39 


9.509 


33 


26 


6,920 


20 


5, 060 


15 


4,100 


26 


6, 929 


33 


10, 160 


31 


27 


7, 460 


21 


5,480 


15 


4,400 


27 


7,460 


33 


10, 820 


35 


28 


8,020 


21 


5,900 


16 


4,720 


23 


8,020 


33 


1!,4S0 


36 


29 


8,600 


22 


6,340 


16 


5,010 


29 


8,600 


3d 


12 200 


37 


30 


9,200 


23 


6.800 


17 


5, 330 


30 


9,200 


33 


12,t.20 


38 


31 


9,820 


24 


7,280 


17 


5,720 


31 


9,823 


36 


13, 640 


39 


32 


10, 460 


25 


7,780 


17 


6,060 


32 


10, 460 


39 


14,423 


40 


33 


11, 120 


28 


8, 300 


18 


6,420 


33 


11, 120 


39 


15, 203 


41 


34 


ll.SOO 


26 


8,820 


18 


6.780 


34 


11,803 


39 


15, 980 


42 


35 


12, 150 


27 


9,090 


18 


6,960 


35 


12, 150 


42 


16, 400 


43 


35 


12. 500 


27 


9,360 


18 


7,140 


35 


12. 500 


42 


16, 820 


44 


36 


13, 220 


28 


9,920 


18 


7.500 


36 


13. 220 


42 


17, 660 


45 


37 


13, 960 


28 


10, 4S0 


18 


7,860 


37 


13, 960 


42 


18, 500 


46 


38 


14, 720 . 


29 


11,060 


19 


8,240 


38 


14, 720 


45 


19, 400 


47 


39 


15. 500 


30 


11,660 


19 


8,620 


39 


15, 500 


45 


20, 300 


48 


40 


16, 300- 


31 


12.2!;0 


19 


9,000 


40 


16, 300 


45 


21,200 


49 


41 


17, 120 


31 


12. 900 


19 


9,380 


41 


17, 120 


45 


22, 100 


50 


42 


17. 960 


32 


13, 540 


19. 


9,760 


42 


17, 960 


45 


23, 000 


51 


43 


18, 820 


33 


14, 200 


19 


10. 140 


43 


18, 820 


50 


24, 000 


52 


44 


19. 700 


34 


14, 880 


19 


10, 520 


44 


19. 700 


50 


25, 000 


53 


45 


20, 600 


35 


15, 580 


19 


10, 900 


45 


20, 600 


50 


26, 000 


54 


46 


21, 520 


36 


16, .300 


19 


11,280 


46 


21, 520 


50 


27,000 


55 


47 


22, 460 


36 


17, 020 


19 


11,660 


47 


22, 460 


50 


23, 000 


56 


48 


46, 460 


37 


35. 520 


20 


21,660 


48 


46, 460 


52 


54, 000 


57 


49 


70, 960 


37 


54, 020 


20 


31, 660 


49 


70, 960 


53 


80, 500 


58 


50 


95, 960 


38 


73, 020 


20 


41, 660 


50 


95 960 


54 


107, 500 


59 


50 


120, 960 


38 


92, 020 


20 


51, 660 


50 


120, 9S0 


54 


134, 500 


60 


50 


170, 960 


39 


131.020 


20 


71, 660 


51 


171.969 


55 


189, 500 


61 


50 


220, 960 


39 


170, 020 


20 


91, 660 


52 


223. 960 


56 


245, 500 


62 


50 


345. 960 


40 


270. 020 


20 


141, 660 


53 


356. 460 


57 


388, 000 


63 


50 


470. 960 


40 


370. 020 


20 


191, 660 


54 


491.460 


58 


533, 000 


64 


50 


720. 960 


40 


570. 020 


20 


291, 660 


55 


768, 460 


59 


82 S, 000 


65 


50 


970. 960 


40 


770. 020 


20 


391, 660 


55 


1,041,460 


59 


1,1X3,000 


66 


50 


2, 470, 960 


40 


1, 970, 020 


20 


991, 660 


55 


2, 691, 460 


59 


2, 893, 000 


67 


50 




40 




20 




55 




59 




68 













360 



STATISTICS OF INCOME FOR 194 5, PART 1 



B. — Income tax returns of individuals and fiduciaries: Surtax rates and total surtax 
under the Federal tax laws for the income years 1913 through 1945 — Continued 







Rovcnne Arts of 
1936 and 1938 


Internal Revenue Code as amended by Revenue Act of— 










1 


















Net income 


and I 


ntprnal 


IQdn 1 


]Qd1 


J 049 




1944 






subject to 


Revenue Code | 






















surtax ' 
(Thousands 








1 






















Income years 






of dollars) 


1936 tnrougu 
























1939 


1940 




1941 


1942, 1943 


1944, 1945 










Total 




Total sur- 




Total 




Total 




Total sur- 






Ex- - 


Rate 2 


surtax on 


Rate 2 


tax' on 


Rate! 


surtax on 


Rate J 


surtax on 


Rate' 


tax' on 






ceed- 


equal- 


(per- 


amount 


(per- 


amount 


(per- 


amount 


(per- 


amount 


(per- 


amount 






ing 


ing 


cent) 


in second 


cent) 


in SO' ond 


cent) 


in second 


cent) 


in second 


cent) 


in second 










column 




column 




column 




cclumn 




column 




1 

2 
3 



2 
4 


2 
4 
5 










6 
9 
13 


$120 
300 
430 


13 
16 
20 


$260 
580 
780 


20 
22 

26 


$400 

840 
1,100 


1 
2 
3 






.-.--_ 




-__... 


$40 




$40' 


4 


5 


6 


4 


80 


4 


80 


13 


560 


20 


980 


26 


1..360 


4 


5 


6 


7.5 


5 


155 


6 


170 


17 


815 


24 


1.340 


30 


1.810 


6 


5 


7.5 


8 


5 


180 


6 


200 


17 


900 


24 


1,460 


30 


1.960 


6 


7 


8 


10 


6 


300 


8 


360 


21 


1, .320 


28 


2,020 


34 


2.640 




g 


10 


12 


7 


440 


10 


560 


25 


1.820 


32 


2,660 


38 


3.400 


8 


9 


12 


12.5 


8 


480 


12 


620 


29 


1,965 


36 


2,840 


43 


3,615 


9 


10 


12.5 


13 


8 


520 


12 


680 


29 


2,110 


36 


3,020 


43 


3. 830 


10 


11 


13 


14 


8 


600 


12 


800 


29 


2,400 


36 


3,380 


43 


4,260 


11 


12 


14 


15 


9 


690 


15 


950 


32 


2,720 


40 


3.780 


47 


4. 730 


12 


13 


15 


16 


9 


780 


15 


1,100 


32 


3.040 


40 


4,180 


47 


5,200 


13 


14 


16 


18 


n 


1.000 


18 


1,460 


35 


3,740 


43 


5,040 


50 


6.200 


14 


15 


18 


20 


13 


1.2B0 


21 


1,880 


38 


4, 500 


46 


5,960 


53 


7,260 


15 


16 


20 


22 


15 


1,560 


24 


2. 360 


41 


5. 320 


49 


6,940 


56 


8.380 


16 


17 


22 


24 


17 


1,900 


27 


2,900 


44 


6, 200 


52 


7.980 


59 


9.560 


17 


18 


24 


26 


17 


2,240 


27 


3,440 


44 


7,080 


52 


9,020 


59 


10. 740 


18 


19 


26 


28 


19 


2.620 


30 


4,040 


47 


8,020 


55 


10,120 


62 


11,980 


19 


20 


28 


30 


19 


3,000 


30 


4,640 


47 


8, 960 


55 


11,220 


62 


13, 220 


20 


21 


30 


32 


19 


3, 380 


30 


5.240 


47 


9,900 


55 


12, 320 


62 


14. 460 


21 


22 


32 


34 


21 


3,800 


33 


5,900 


50 


10, 900 


58 


13,480 


65 


15. 760 


22 


23 


34 


36 


21 


4,220 


33 


6,560 


50 


11.900 


58 


14,640 


65 


17,060 


23 


24 


36 


38 


21 


4, 640 


33 


7,220 


50 


12. 900 


58 


15,800 


65 


18. 360 


24 


25 


38 


40 


24 


5.120 


3G 


7,940 


.53 


13, 960 


61 


17, 020 


69 


19. 740 


25 


26 


40 


42 


24 


5,600 


36 


8.660 


53 


15,020 


61 


18, 240 


69 


21, 120 


26 


27 


42 


44 


24 


6.080 


36 


9, 380 


53 


16,080 


61 


19,460 


69 


22, 500 


27 


28 


44 


46 


27 


6,620 


40 


10,180 


55 


17, 180 


63 


20, 720 


72 


23, 940 


28 


29 


46 


48 


27 


7, 160 


40 


10, 980 


55 


18, 280 


63 


21. 980 


72 


25. 380 


29 


30 


48 


50 


27 


7.700 


40 


11,780 


55 


19, 380 


63 


23,240 


72 


26, 820 


30 


31 


50 


52 


31 


8,320 


44 


12, 660 


57 


20, 520 


66 


24, 560 


75 


28. 320 


31 


32 


52 


54 


31 


8,940 


44 


13, 540 


57 


21. 060 


66 


25. 880 


75 


29. 820 


32 


33 


54 


56 


31 


9,560 


44 


14.420 


57 


22. 800 


66 


27, 200 


75 


31, 320 


33 


34 


56 


58 


35 


10, 260 


44 


15,300 


57 


23, 940 


66 


28. 520 


75 


32, 820 


34 


35 


58 


60 


35 


10, 960 


44 


16, 180 


57 


25. 080 


66 


29. 840 


75 


34. 320 


35 


36 


60 


62 


35 


11,660 


47 


17, 120 


59 


26. 260 


69 


31.220 


78 


. 35,880 


36 


37 


62 


64 


39 


12, 440 


47 


18. 060 


59 


27, 440 


69 


32. 600 


78 


37, 440 


37 


38 


64 


66 


39 


13, 220 


47 


19. 000 


59 


28. 620 


69 


33. 980 


78 


39. 000 


38 


39 


66 


68 


39 


14 000 


47 


19, 940 


59 


29, 800 


69 


35, 360 


78 


40. 560 


39 


40 


68 


70 


43 


14, 860 


47 


20. 880 


59 


30. 980 


69 


36, 740 


78 


42. 120 


40 


41 


70 


72 


43 


15,720 


50 


21, 880 


61 


32. 200 


72 


38, 180 


81 


43. 740 


41 


42 


72 


74 


43 


16, 580 


50 


22, 880 


61 


33, 420 


72 


39, 620 


81 


45, 360 


42 


43 


74 


75 


47 


17.050 


50 


23, 380 


61 


34, 030 


72 


40, .340 


81 


46, 170 


43 


44 


75 


76 


47 


17. 520 


50 


23. 880 


61 


34, 640 


72 


41. 060 


81 


46,980 


44 


45 


76 


78 


47 


18, 460 


50 


24. 880 


61 


35, 860 


72 


42, 500 


81 


48, 600 


45 


46 


78 


80 


47 


19, 400 


50 


25. 880 


61 


37. 080 


72 


43,940 


81 


50,220 


46 


47 


80 


82 


51 


20, 420 


53 


26, 940 


63 


38. 340 


75 


4.5, 440 


84 


51. 900 


47 


48 


82 


84 


51 


21.440 


53 


28. 000 


63 


39. 600 


75 


46,940 


84 


.53.580 


48 


49 


84 


86 


51 


22,460 


53 


29, 060 


63 


40. 860 


75 


48. 440 


84 


55, 260 


49 


50 


86 


88 


51 


23, 480 


53 


30. 120 


63 


42. 120 


75 


49.940 


84 


t». 940 


50 


51 


88 


90 


51 


24, 500 


53 


31. 180 


63 


43, 380 


75 


51,440 


84 


58, 620 


51 


52 


90 


92 


55 


25, 600 


56 


32. 300 


(>4 


44, 660 


77 


52, 980 


87 


60. 360 


52 


53 


92 


94 


55 


26, 700 


56 


33. 420 


64 


45, 940 


77 


,54, 520 


87 


62. 100 


53 


54 


94 


96 


55 


27. 800 


56 


34. MO 


64 


47, 220 


77 


56, 060 


87 


63.840 


54 


55 


96 


98 


55 


28. 900 


56 


35. 660 


64 


48. 500 


77 


57, 600 


87 


65,580 


55 


56 


98 


100 


55 


30. 000 


56 


SC), 780 


64 


49, 780 


77 


59. 140 


87 


67, 320 


56 


57 


100 


150 


58 


59, 000 


58 


65. 780 


65 


82, 280 


79 


98.640 


89 


111,820 


57 


58 


150 


200 


60 


89, 000 


60 


95. 780 


66 


115. 280 


81 


139. 140 


90 


156.820 


58 


59 


200 


250 


62 


120. 000 


62 


126,780 


67 


148. 780 


82 


180, 140 


91 


202. 320 


59 


60 


250 


300 


64 


152.000 


64 


1,58. 780 


69 


183, 280 


82 


221,140 


91 


247, 820 


60 


61 


300 


400 


66 


218. 000 


66 


224. 780 


71 


254, 280 


82 


303. 140 


91 


338, 820 


61 


62 


400 


500 


68 


281. 0(10 


68 


292. 780 


72 


326. 280 


82 


3,85. 140 


91 


429, 820 


62 


63 


500 


750 


70 


461,000 


70 


467. 780 


73 


508. -80 


82 


.590. 140 


91 


657, 320 


63 


64 


750 


1,000 


72 


641.000 


72 


647, 780 


74 


693. 780 


82 


795. 140 


91 


884, 820 


64 


65 


1.000 


1, 500 


73 


1,006,000 


73 


1.012.780 


75 


1,068.780 


82 


1. 20.5. 140 


91 


1,. 339, 820 


65 


66 


1, .-iOO 


2.000 


73 


1,. 371 ,000 


73 


1.377,780 


75 


1, 443, 780 


82 


1.615.140 


91 


1,794,820 


66 


67 


2.000 5.000 


74 


3, .591, 000 


74 


3.597,780 


76 


3, 723. 780 


82 


4, 075, 140 


91 


4, 524, 820 


67 


68 


5,000 1 


75 




75 




77 





82 




91 




68 



For footnotes, see p. 361. 



STATISTICS OF INCOME FOR 1945, PART 1 



361 



Footnotes for table B 



1 Income subject to surtax is net income less per- 
sonal exemption and credit for dependents for 1934 
and thereafter (beginning 1!»44, designated "surtax 
exemptions"). Prior to 1934, if taxpayer elects to 
pay the alternative tax, net income subject to surtax 
is without consideration of capital gains and losses; 
for 1938-41, if the alternative tax is paid, the net 
income subject to surtax is without consideration of 
net long-term capital gains or losses; and for 1942 and 
thereafter without consideration of the excess of net 
long-term capital gain over net short-term capital 
loss. 

2 The surtax rate is that for the calendar year. 
In the case of a rate change during a fiscal year ending 
in the period 1918-33, the total tax is prorated on the 
basis of the number of months in each year (total tax 
was prorated for fiscal years ending in 1919, 1922, 
1924, 1925, 1929, 1930, and 1932). For fiscal years 
beginning in the period January 1, 1934, through 
July 1 , 1941, the rate is that for the year in which the 
taxable year begins. For fiscal years beginning in 
1941 andeuding in 1942 after June 30, a tentative tax 
is computed under the law in effect for each taxable 
year and the two tentative taxes are then prorated 
according to the number of days before July 1, 1942, 
and after June 30, 1942. For fiscal years beginning in 
1943 and ending in 1944, the tentative tax method is 



also employed and the tentative taxes are prorated 
according to the number of days before January 1, 
1944, and the number of days after December 31, 
1943; for fiscal years beginning in 1945 and ending in 
1946 the tax is similarly prorated. 

The surtax rates for 1936 and subsequent years 
are not applicable to all nonresident alien individuals. 
(See table A, note 20, p. 355.) 

3 For 1913-17, the surtax was called "additional 
tax." For 1917, the rates are a combination of the 
additional tax rates provided by the Revenue Acts 
of 1916 and 1917. 

* Tax, for 1923, computed at these rates, was 
reduced 25 percent by credit or refund under section 
1200(a), Revenue Act of 1924. 

' For 1940, there is superimposed upon the total 
tax, the defense tax, which is 10 percent of the total 
tax. The defense tax is computed on the total tax 
before applying any credits, and is limited to an 
amount not more than 10 percent of the net income in 
excess of the total tax computed without regard to 
the defense tax. 

6 The combined normal tax and surtax (before tax 
credits) is limited to 90 percent of net income. 



865193—51- 



-24 



362 



STATISTICS OF IXCOME FOR 1945, PART 1 



C. — Income tax returns of individuals: Optional tax for 1941 through 1945 under 
supplement T, Internal Revenue Code 

[Form 1040A] 



Gross income ' after 
deducting credit for 
dependents 2 


Single, or married and 
not living with hus- 
band or wife (not 
head of family) ' 


Married and living 
with husband or 
wife ' but each filing 
a separate return * 


Married and living 
with husband or 
wife • (joint re- 
turn); or head of 
family 








Optional tax « 




Over 


But not 








over 


















1941 


1942,1943 


1941 


1942, 1943 


1941 


1942, 1943 


$0 


$525 


$0 


$0 


$0 


$0 


$0 


$0 


525 


550 





1 














550 


575 





4 














575 


600 





7 














600 


625 





11 














625 


650 





15 














650 


675 





20 





3 








675 


700 





24 





6 








700 


725 





28 





9 








725 


750 





33 





14 








750 


775 


1 


37 


1 


18 








775 


800 


2 


41 


2 


22 








800 


825 


3 


46 


3 


27 








825 


850 


5 


50 


5 


31 








850 


875 


7 


54 


7 


35 








875 


900 


9 


59 


9 


40 








900 


925 


11 


63 


11 


44 








925 


950 


14 


67 


14 


48 








950 


975 


16 


71 


16 


52 








975 


1,000 


IS 


76 


18 


57 








1,000 


1,025 


20 


80 


20 


61 








1,025 


1,050 


22 


84 


22 


65 








1,050 


1,075 


24 


89 


24 


70 








1,075 


1,100 


26 


93 


26 


74 








1,100 


1,125 


29 


97 


29 


78 








1,125 


1,150 


31 


102 


31 


83 








1,150 


1,175 


33 


106 


33 


87 








1,175 


1,200 


35 


110 


35 


91 








1,200 


1,225 


37 


115 


37 


96 








1,225 


1,250 


39 


119 


39 


100 








1,250 


1,275 


42 


123 


42 


104 








1,275 


1,300 


44 


128 


44 


109 





1 


1,300 


1,325 


46 


132 


46 


113 





4 


1,325 


1,350 


48 


136 


48 


117 





7 


1,350 


1,375 


SO 


141 


50 


122 





10 


1,375 


1,400 


52 


145 


52 


126 





14 


J, 400 


1,425 


55 


149 


55 


130 





17 


1,425 


1,450 


57 


154 


57 


135 





21 


1,450 


1,475 


59 


158 


59 


139 





25 


1,475 


1,500 


61 


162 


61 


143 





29 


1,500 


1,525 


63 


167 


63 


148 


1 


34 


1,525 


1,550 


65 


171 


65 


152 


2 


38 


1, 550 


1,575 


68 


175 


68 


156 


3 


42 


1,575 


1,600 


70 


180 


70 


161 


5 


47 


1,600 


1, 625 


72 


184 


72 


165 


6 


51 


1,625 


1,650 


74 


188 


74 


169 


7 


55 


1,650 


1,675 


76 


193 


76 


174 


9 


60 


1,675 


1,700 


78 


197 


78 


178 


11 


64 


1,700 


1,725 


80 


201 


80 


182 


13 


68 


1,725 


1,750 


83 


206 


83 


187 


15 


73 



For footnotes, see p. 366. 



STATISTICS OF INCOME FOR 1945, PART 1 



363 



c- 



-Income tax returns of individuals: Optional tax for 1941 through 1945 under 
Supplement T, Internal Revenue Code — Continued 

[Form 1040A] 



Gross incnme > aftor 
deducting credit for 
dependent!!-— Con- 
tinued 


Single, or married and 


Married and living 


Married and living 


not living with hus- 


with husband or 


with husband or 


band or wife (not 


wife 3 but each filing 


wife 3 (joint return); 


head of family)-'— 


a separate return! — 


or head of family- 


Continued 


Continued 


Continued 








Optional tax ' 




Over 


But not 
over 
























1941 


1942, 1943 


1941 


1942. 1943 


1941 


1942, 1943 


$1, 750 


$1,775 


$85 


$210 


$85 


$191 


$17 


$77 


1, 775 


1,800 


87 


214 


87 


195 


19 


81 


1.800 


1. 825 


89 


218 


89 


199 


22 


85 


1. 825 


1. 850 


91 


223 


91 


204 


24 


90 


1,850 


1,875 


93 


227 


93 


208 


26 


94 


1.875 


1,900 


96 


231 


96 


212 


28 


98 


1,900 


1,925 


98 


236 


98 


217 


30 


103 


1,925 


1.9.50 


100 


240 


100 


221 


32 


107 


1.950 


1,975 


102 


244 


102 


225 


35 


111 


1,975 


2.000 


104 


249 


104 


230 


37 


116 


2.000 


2,025 


106 


253 


106 


234 


39 


120 


2,025 


2. 050 


109 


257 


109 


238 


41 


124 


2,050 


2,075 


111 


262 


111 


243 


43 


129 


2.075 


2,100 


113 


266 


113 


247 


45 


133 


2,100 


2, 125 


115 


270 


115 


251 


48 


137 


2,125 


2,150 


117 


275 


117 


256 


50 


142 


2,150 


2.175 


119 


279 


119 


260 


52 


146 


2,175 


2. 200 


122 


283 


122 


264 


54 


1.50 


2,200 


2,225 


124 


288 


124 


269 


56 


155 


2,225 


2, 250 


126 


292 


126 


273 


58 


159 


2,250 


2,275 


128 


296 


128 


277 


60 


163 


2, 275 


2,300 


1.30 


301 


1.30 


282 


63 


168 


2,300 


2. 325 


132 


305 


132 


286 


65 


172 


2,325 


2, 350 


134 


309 


1.34 


290 


67 


176 


2.350 


2,375 


137 


314 


137 


295 


69 


181 


2,375 


2,400 


139 


318 


139 


299 


71 


185 


2,400 


2,425 


141 


322 


141 


303 


73 


189 


2,425 


2.450 


143 


327 


143 


308 


76 


194 


2,450 


2,475 


145 


331 


145 


312 


78 


198 


2, 475 


2,500 


147 


335 


147 


316 


80 


202 


2,500 


2, 525 


150 


340 


1.50 


321 


82 


207 


2.525 


2. 550 


152 


344 


152 


325 


84 


211 


2,550 


2, 575 


154 


348 


154 


329 


86 


215 


2,575 


2,600 


156 


353 


156 


334 


89 


220 


2,600 


2. 625 


158 


357 


158 


338 


91 


224 


2,625 


2, 650 


160 


361 


160 


342 


93 


228 


2.650 


2,675 


163 


366 


163 


347 


95 


233 


2,675 


2,700 


165 


371 


165 


351 


97 


237 


2,700 


2,725 


167 


376 


167 


355 


99 


241 


2, 725 


2, 750 


169 


381 


169 


359 


102 


245 


2,750 


2,775 


172 


386 


172 


364 


104 


250 


2, 775 


2. 800 


174 


391 


174 


369 


106 


254 


2,800 


2,825 


177 


396 


177 


374 


108 


258 


2,825 


2.850 


180 


401 


180 


379 


110 


263 


2. 850 


2. 875 


183 


406 


183 


384 


112 


267 


2,875 


2,900 


186 


411 


186 


389 


114 


271 


2,900 


2. 925 


189 


416 


189 


394 


117 


276 


2.925 


2.950 


191 


421 


191 


399 


119 


280 


2.950 


2,975 


194 


426 


194 


404 


121 


2S4 


2,975 


3,000 


197 


431 


197 


409 


123 


289 



For footnotes, see p. 366. 



364 



STATISTICS OF INCOME FOR 194 5, PART 1 



C. — Income tax returns of individuals: Optional lax for 194i through 1945 under 

Supplement T, Internal Revenue Code — Continued 

(Form W-2 and Short-form 1040] 



Adjusted gr 




Optional tax,' 1944, 1945 


OSS income ' 














Number of surtax exemptions • 




At least 


But less fian 


1 


2 


3 


4 


5 or more 


$0 


$550 


$0 


$0 


$0 


$0 


$0 


550 


575 


1 














575 


600 


7 


1 


1 


1 


1 


600 


625 


12 


2 


2 


2 


2 


625 


650 


17 


2 


2 


2 


2 


650 


675 


22 


3 


3 


3 


3 


675 


700 


27 


4 


4 


4 


4 


700 


725 


32 


4 


4 


4 


4 


725 


750 


38 


5 


5 


5 


5 


750 


775 


43 


6 


6 


6 


6 


775 


800 


48 


6 


6 


6 


6 


800 ■ 


825 


53 


7 


7 


7 


7 


825 


850 


58 


8 


8 


8 


8 


850 


875 


64 


8 


8 


8 


8 


875 


900 


69 


9 


9 


9 


9 


900 


925 


74 


10 


10 


10 


10 


925 


950 


79 


10 


10 


10 


10 


950 


975 


84 


11 


11 


11 


11 


975 


1.000 


89 


12 


12 


12 


12 


1, 000 




025 


95 


12 


12 


12 


12 




025 




050 


100 


13 


13 


13 


13 




050 




075 


105 


14 


14 1 14 


14 




075 




100 


110 


14 


14 


14 


14 




100 




125 


115 


15 


15 


15 


15 




125 




150 


120 


20 


16 


16 


16 




150 




175 


126 


26 


16 


16 


16 




175 




200 


131 


31 


17 i 17 


17 




200 




225 


136 


36 


18 


18 


18 




225 




250 


141 


41 


18 


18 


18 




250 




275 


146 


46 


19 


19 


19 




275 




300 


152 


52 


20 


20 • 


20 




300 




325 


157 


57 


20 


20 


20 




325 




350 


162 


62 


21 


21 


21 




350 




375 


167 


67 


22 


22 


22 




375 




400 


172 


72 


22 


22 


22 




400 




425 


177 


77 


23 


23 


23 




425 




450 


183 


83 


24 


24 


24 




450 




475 


1S8 


88 


24 


24 


24 




475 




500 


193 


93 


25 


25 


25 




500 




525 


198 


98 


26 


26 


26 




525 




550 


203 


103 


27 


27 


27 




550 




675 


208 


108 


27 


27 


27 




575 


1 


600 


214 


114 


28 


28 


28 




600 




625 


219 


119 


29 


29 


29 




625 




650 


224 


124 


29 


29 


29 




650 




675 


229 


129 


30 


30 


30 




675 




700 


234 


134 


34 


31 


31 




700 


1 


725 


239 


139 


39 


31 


31 




725 




750 


245 


145 


45 


32 


32 




750 




775 


250 


150 


50 


33 


33 




775 




800 


255 


155 


55 


33 


33 




800 




825 


260 


160 


60 


34 


34 




825 




850 


265 


165 


65 


35 


35 




850 




875 


271 


171 


71 


35 


35 




875 




900 


276 


176 


76 


36 


36 




900 




925 


281 


181 


81 


37 


37 




925 




950 


286 


186 


86 


37 


37 




950 




975 


291 


191 


91 


38 


38 




975 


2 


000 


296 


196 


96 


39 


39 


2 


000 


2 


025 


302 


202 


102 


39 


39 


2 


025 


2 


050 


307 


207 


107 


40 


40 


2 


050 


2 


075 


312 


212 


112 


41 


41 


2 


075 


2 


100 


317 


217 


117 


41 


41 


2 


100 


2 


125 


322 


222 


122 


42 


42 


2 


125 


2 


160 


327 


227 


127 


43 


43 


2 


150 


2 


175 


333 


233 


133 


43 


4:) 


2 


175 


2 


200 


338 


238 


138 


44 


44 


2 


200 


2 


225 


343 


243 


143 


45 


45 


2 


225 


2 


250 


348 


248 


148 


48 


45 


2 


250 


2 


275 


353 


253 


153 


5;{ 


46 


2 


275 


2 


300 


359 


259 


159 


59 


47 



For footnotes, see p. 366. 



STATISTICS OF INCOIME FOR 1945, PART 1 



365 



-Income tax returns of individuals: Optional tax for 1941 through 194-5 under 
Supplement T, Internal Revenue Code — Continued 
[Form W-2 and Short-form 1040] 









Optional tax,' 1944, 1945 








Adjastcd gross 
income ' — Con. 
































Number of surtax exemptions 


6 






At 
least 


But 


















9 


less 
than 


1 


2 


3 


4 


5 


6 


7 


8 


or 
more 


$2, 300 


$2, 325 


$364 


$264 


$164 


$64 


$47 


$47 


$47 


$47 


$47 


2,325 


2,350 


369 


269 


169 


69 


48 


48 


48 


48 


48 


2. 350 


2,375 


374 


274 


174 


74 


49 


49 


49 


49 


49 


2,375 


2,400 


379 


279 


179 


79 


49 


49 


49 


49 


49 


2,400 


2,425 


384 


284 


184 


84 


50 


50 


50 


50 


50 


2,425 


2,450 


390 


290 


190 


90 


51 


51 


51 


51 


51 


2,450 


2,475 


395 


295 


195 


95 


51 


51 


51 


51 


51 


2,475 


2, 500 


400 


300 


200 


100 


52 


52 


52 


52 


52 


2,500 


2,525 


405 


305 


205 


105 


53 


53 


53 


53 


53 


2,525 


2, 550- 


410 


310 


210 


110 


54 


54 


54 


54 


54 


2,550 


2,575 


415 


315 


215 


115 


54 


54 


54 


54 


54 


2,575 


2,600 


421 


321 


221 


121 


55 


55 


55 


55 


55 


2, 600 


2,625 


426 


326 


226 


126 


56 


56 


56 


56 


56 


2,625 


2,650 


431 


331 


231 


131 


56 


56 


56 


56 


56 


2,650 


2,675 


436 


336 


236 


1.36 


57 


57 


57 


57 


57 


2, 675 


2,700 


441 


341 


241 


141 


58 


58 


58 


58 


58 


2,700 


2,725 


446 


346 


246 


146 


58 


58 


58 


58 


58 


2,725 


2,750 


452 


352 


252 


152 


59 


59 


59 


59 


59 


2,750 


2,775 


457 


357 


257 


157 


60 


60 


60 


60 


60 


2,775 


2,800 


462 


362 


262 


162 


62 


60 


60 


60 


60 


2,800 


2,825 


468 


367 


267 


167 


67 


61 


61 


61 


61 


2,825 


2,850 


473 


372 


272 


172 


72 


62 


62 


62 


62 


2,850 


2,875 


479 


378 


27S 


178 


78 


62 


62 


62 


62 


2,875 


2.900 


485 


383 


283 


183 


83 


63 


63 


63 


63 


2,900 


2,925 


490 


388 


2SS 


188 


88 


64 


64 


64 


64 


2,925 


2,950 


496 


393 


293 


1-93 


93 


64 


64 


64 


64 


2,950 


2,975 


502 


398 


298 


198 


98 


65 


65 


65 


65 


2,975 


3,000 


507 


403 


303 


203 


103 


66 


66 


66 


66 


3,000 


3,050 


516 


411 


311 


211 


111 


67 


67 


67 


67 


3,050 


3,100 


527 


422 


322 


222 


122 


68 


68 


68 


68 


3,100 


3,150 


538 


432 


332 


232 


132 


69 


69 


69 


69 


3,150 


3, 200 


.549 


442 


342 


242 


142 


71 


71 


71 


71 


3, 200 


3,250 


561 


453 


3.53 


253 


153 


72 


72 


72 


72 


3,250 


3,300 


572 


463 


363 


263 


163 


73 


73 


73 


73 


3,300 


3,350 


583 


473 


373 


273 


173 


75 


75 


75 


75 


3,350 


3,400 


594 


484 


384 


284 


184 


84 


76 


76 


76 


3,400 


3,450 


606 


496 


394 


294 


194 


94 


77 


77 


77 


3,450 


3,500 


617 


507 


401 


304 


204 


104 


79 


79 


79 


3,500 


3,550 


628 


518 


415 


315 


215 


115 


80 


80 


80 


3,550 


3,600 


639 


529 


425 


325 


225 


125 


82 


82 


82 


3,600 


3,650 


651 


541 


435 


335 


235 


1.35 


83 


83 


83 


3,650 


3.700 


662 


552 


446 


346 


246 


146 


84 


84 


84 


3,700 


3, 750 


673 


563 


456 


356 


256 


156 


86 


86 


86 


3,750 


3,800 


684 


574 


466 


366 


266 


166 


87 


87 


87 


3,800 


3,850 


696 


586 


477 


377 


277 


177 


88 


88 


88 


3,850 


3, 900 


707 


597 


487 


387 


287 


187 


90 


90 


90 


3,900 


3,950 


718 


608 


498 


397 


297 


197 


97 


91 


91 


3,950 


4,000 


729 


619 


509 


408 


308 


208 


108 


92 


92 


4,000 


4, 050 


741 


631 


521 


418 


318 


218 


118 


94 


94 


4,050 


4,100 


752 


642 


532 


429 


329 


229 


129 


95 


95 


4,100 


4,150 


763 


653 


543 


439 


339 


239 


139 


96 


96 


4,150 


4,200 


774 


664 


554 


449 


349 


249 


149 


98 


98 


4,200 


4,250 


786 


676 


566 


460 


360 


260 


160 


99 


99 


4,250 


4, 300 


' 797 


687 


577 


470 


370 


270 


170 


100 


100 


4, 300 


4,350 


808 


698 


588 


480 


380 


280 


180 


102 


102 


4,350 


4,400 


819 


709 


599 


491 


391 


291 


191 


103 


103 


4,400 


4,450 


831 


721 


611 


501 


401 


301 


201 


104 


104 


4,450 


4,500 


842 


732 


622 


512 


411 


311 


211 


111 


106 


4,500 


4,550 


853 


743 


633 


523 


422 


322 


222 


122 


107 


4,550 


4,600 


864 


754 


644 


534 


432 


332 


232 


132 


109 


4,600 


4,650 


876 


766 


656 


546 


442 


342 


242 


142 


110 


4,650 


4,700 


887 


777 


667 


557 


453 


353 


253 


153 


111 


4,700 


4,750 


898 


788 


678 


568 


463 


363 


263 


163 


113 


4,750 


4,800 


909 


799 


689 


579 


473 


373 


273 


173 


114 


4,800 


4,850 


921 


811 


701 


591 


484 


384 


284 


184 


115 


4,850 


4,900 


932 


822 


712 


602 


494 


394 


294 


194 


117 


4,900 


4, 950 


943 


833 


723 


613 


504 


404 


304 


204 


118 


4,950 


5.000 


954 


844 


734 


624 


515 


415 


315 


215 


119 


If the adjusted gross in 


30Tie incl 


ides incomes of both husband and wif( 


>, the tax 


in the tab 


le is re- 


duced by 3 percent of the 


smaller ad 


justed gross income but not by more t 


han .$15. 







For footnotes, see p. 366. 



366 



STATISTICS OF INCOME FOR 194 5, PART 1 



Footnotes for table C 



> Gross income reportpfl on Form 1040A for 1941-43 
must not exceed $3,000 ami for lOU must be only from 
salaries, wages, other oompon'-ation for ijersonal serv- 
ices, dividends, interest, rent, annuities, and royal- 
ties. For l'.H2 and 1943, the returns must be filed on 
the cash ba'^is and the income must be from the same 
sources as for IMl txcludina rents and royalties. For 
1044-45, adjusted gross income must be less than 
$5,000 recardless of source of income or method of 
accounting. (For exclusions from gross income, see 
note 7, table A, p. 354.) 

' There is deducted from gross income the credit 
foreacli dependent (under 18 years of age or incapable 
of self-support because mentally or ptiysically defec- 
tive) receiving his chief support from the taxpa^■er 
on Dee. 31, $400 for 1041; and $385 for such dependents 
on .fuly 1, for l'»4-' and 1943. When the taxpayer is 
head of the family solely by reason of one or more 
dei)endents for whom he would be entitled to credit, 
such credit is disallowed with resjiect to one such 
dependent. (For credit for dependents for 1944-45, 
see note f>, below.) 

' Marital status is determined as of the last day 
of the taxable year for 1941 ; as of July 1 for 1942 and 
1943; and for 1944-45, as of the last day of the taxable 
year or as of the date of death if one spouse dies 
during the year. 

* For 1942 and 1943, separate returns of husband 
and wife may not be made on the optional return. 
Form I040.\,unlesseachelects to use this form. For 
1944-45, election by one spouse to use the optional 
tax obligates the other spou.se to use the optional tax, 



or to use the standard deduction should adjusted 
gross income be $5,000 or more. 

' In lieu of the normal tax and surtax imposed by 
sections 11 and 12 of the Code, a citizen or resident 
may elect to pay the optional tax under section 400 
if, for 1941-43, his gross income (see note 1, above) is 
not more than $3,0fK), or for 1944-45, his adjusted gross 
income is less than .$5,000. The optional tax makes 
allowance for personal exemption, earned income 
credit, and deductions, for 1941-43, and for normal 
tax exemption, surtax exemptions, and standard de- 
duction for 1944-45. For 1941, deductions are al- 
lowed by a 10 perc«nt reduction of the tax computed, 
at regular rates, on the midpoint of eaoh income 
bracket, vcith a 10 percent earned income credit 
(^based on the same midpoint) allowed for normal 
lax purposes. The tax thus cfimputed is rounded 
to the nearest dollar. In 1942 and 1943, percent of 
the midpoint of each income bracket, and in 1944-45, 
10 percent of the midpoint, is allowed for deductions, 
after which the tax is computeil in the regular man- 
ner and rounded to the nerirest dollar. For 1944-45, 
where the return includes gross income of both 
spouses the tax in the table must' be reduced by 3 
percent of the smaller adjusted gross income but not 
by more than $15. (Also see note 4.) 

" Beginning 1944, surtax exemption is $500 for the 
ta.xpayer, $500 for his spouse if a joint return, and $500 
for each dependent meeting the statutory require- 
ments. Unlike 1941-43, the 1944-45 exemptions for 
dependents are not deducted from income by the 
taxpayer but are automatically allowed in the 
optional tax. 



368 



STATISTICS OF INCOME FOR 1945, PART 1 



D. — Income tax returns of individuals and fiduciaries: 

under the Federal tax laws 



Federal tax law 


Income 
year 


Definition of capital assets ' 


Period held 


Beveniie Act of: 
1921 


1922,1923,. 

1924 

192.5,1927.. 
1928,19.31.. 
1932,1933 - 
1934,19.35.. 
1936,19.37-- 

1938 

1939,1940.- 
1941 

1942,1943.. 
1944,1945.. 


Property held for profit or investment for 
more than 2 years (whether or not con- 
nected with trade or business) but does 
not inehide property held for the per- 
.sonal use or consumption of the taxpayer 
or his family, stock in trade, or other 
property jvhich would be included in 
inventor^ 

Property held for more than 2 years 
(■whether or not connected with trade or 
business) but does not include stock in 
trade or other property of a kind which 
would properly be included in inven- 
tory, or property held primarily for sale 
in the course of trade or business. 

[same as 1924 .. 


More than 2 years 


1924.. 

1926 

1928 


do 

do 


1932 

1934 

1936 


lAll property, whether or not connected 
J with trade or business, regardless of 
period held, except (1) stock in trade or 
other property of a kind which would 
properly be "included in inventory, 
and (2) property held primarily for 
sale to customers in ordinary course of 
trade or business. 
Same as 1934-37 with the addition of: 
except (.3) property used in trade or busi- 
ness of a character which is subject to 
allowance for depreciation. 

Same as 1938 


1 vear or less 




Over 1 year, not over 2 years. 
Over 2 years, not over 5 years. 
Over 5 years, not over 10 

years. 
Over 10 vears .. . 


1938 


Short-term: 18 months or 
less. 

Long-term: 
More than IS months but 
not more than 24 months. 
. More than 24 months 

Same as 1938 




nue Code. 
Ke venue Acts 
amending Code: 
1941 


Same as 1938 with the addition of: except (4) 
an obligation of the United States or any 
of its possessions, or of a State or Terri- 
tory, or any political subdivision thereof, 
or of the District of Columbia, issued on 
or after Mar. 1, 1941, on a discount basis 
and payable without interest at a fixed 
maturity date not exceeding 1 year from 
date of issue. 

Same as 19-11 with the addition of: except (5) 
real property used in the trade or busi- 
ness of the taxpayer. 

Same as 1942 


do 


1942 


« 

Short-term: 6 months or less . 

Long-term: Morp than 6 
, months. 

Same as 1942 




Income 
Tax Act of 
1944. 







For footnotes, see p. 371. 



STATISTICS OF INCOME FOR 1945, PART 1 



369 



Provisions pertaining to capital gains and losses 
for the income years 1922-4^5 



Percentage of 

gain or loss taken 

into account 



100. 



100 

lOO 
80_. 
60.. 
40.. 

30.. 

100 



50 

Same as 1938.. 

do 



100. 
50... 



Same as 1942... 



Ta.x on capital gain ^ 



Vl\i percent, if the taxpayer elects to 
be so taxed, provided that the total 
tax (normal tax and surtax on ordi- 
nary net income ' pins I2\'i percent 
of capital net gain) is not less than 
12H percent of the total net income. 
(Loss in ordinary net income ^ can- 
not be deducted from capital net 
gain.) 

VIM percent, if the taxpayer elects to 
be so taxed. The total tax will be 
the sum of the normal tax and sur- 
tax on ordinary net income 3 and 
\2\i percent of capital net gain. 
(Loss in ordinary net income may be 
deducted from capital net gain.) 

Same as 1924 . 



Net capital gain is included in net in- 
come and taxed at the normal tax 
and surtax rates. 



Net short-term capital gain is fully 
taxable at the normal tax and sur- 
tax rates. 



30 percent, if such tax plus a tax com- 
puted on net income reduced by the 
net long-term capital gain is less than 
the regular tax on net income; other- 
wise net long-term gain is taxed at 
normal tax and surtax rates. 

Same as 1938 



.do. 



Net short-term capital gain is fully tax- 
able at the normal tax and surtax 
rates. 

50 percent of the excess of net long- 
term capital gain over net short- 
term capital loss, if such tax jilus the 
tax on net income reduced lay such 
excess is less than the regular tax on 
net income; otherwise the excess is 
taxed at normal tax and surtax rates. 



Same as 1942. 



Tax credit for capital loss * 



None. (There is no provision in the Revenue 
Act of 1921 for what is termed in later acts 
"capital net loss." Such loss, under the 1921 
Act is treated as ordinary loss, i. e., deducted 
from ordinary income. 3) 



12^^ percent of the capital net loss may be de- 
ducted as a credit against the sum of the 
normal tax and surtax on ordinary net in- 
come,3 provided that the tax thus produced 
is not less than the sum of the normal tax and 
surtax on net income after deducting the 
capital net loss. 



Same as 1924. 



None. (Superseded by a deduction equal to 
the amount of net capital loss or $2,000, which- 
ever is less.) 



None for net short-term capital loss. (Such loss 
is not deductible from any income for the cur- 
rent year, but may be carried forward to the 
succeeding taxable year (in amount not in ex- 
cess of the net income for the year in which the 
loss is sustained) and applied against the 
short-term capital gains not already offset by 
short-term capital losses in such succeeding 
year. Any excess of the current year net 
short-term capital loss over the net short- 
term capital gain of the succeeding year is not 
deductible.) 

30 percent of the net long-term capital loss is de- 
ductible from the tax on net income increased 
by such loss, if the result is an amount greater 
tlian the regular tax on net income; otherwise 
net long-term loss is treated as a deduction 
from total income. 

Same as 1938. 



Do. 



None. (Superseded by a deduction as follows: 
All capital gains and losses taken into ac- 
count — short-term and long-term— are con- 
sidered together. When the result is a net 
loss, such loss is allowable as a deduction for 
the current year to the extent of $1 .000 or the 
net income (computed without regard to cap- 
ital gain or loss), whichever is smaller. The 
amount not allowable in the current year is 
the "net capital loss" to be carried forward as 
a short-term capital loss in each of the 5 suc- 
ceeding years to the extent that such carry- 
over exceeds the total net capital gains < of any 
taxable years intervening between the year in 
which the net capital loss arose and such suc- 
ceeding years. There is no alternative tax in 
the case of a capital loss.) 

When tax is determined under Supplement T, 
adjusted gross income is substituted for nee 
income for the limitations on capital loss to be 
deducted and for computing net capital gain.* 



370 



STATISTICS OF INCOME FOR 19 45, PART 1 



E. — Income tax returns of individuals and fiduciaries: Provisions under the Federal 
tax laws pertaining io excess profits tax 1917, taxes paid, to foreign countries 1917— 
45, and earned income credit 1924-43 



Excess profits tax 


Tax credit for income and profits taxes paid to 
foreign countries or United States possessions 


Federal 
tax law 


In- 
come 
ye;ir 


Income subject to 
excess profits tax 


Rate 

(per- 
cent) 


Federal 
tax law 


Income 
year 


Amount of credit against 
income tax liability to 
United States 


Revenue 
Act of: 
1917.... 


1917 


Salaries in excess of 
$6,000 » and income in 
excess of $fi,000 * from 
business having no 
invested capital. 
Net income from busi- 
ness having invested 
capital: 9 
Net income equal to 
15 percent of in- 
vested capital less 
deduction.' 
Net income in excess 
of 15 percent of in- 
vested capital but 
not in excess of 20 
percent of in- 
vested capital. 
Net income in excess 
of 20 percent of in- 
vested capital but 
not in excess of 25 
percent of in- 
vested capital. 
Net income in excess 
of 25 percent of in- 
vested capital but 
not in excess of 33 
percent of in- 
vested capital. 
Net income in excess 
of 33 percent of in- 
vested capital. 


8 

20 
25 

35 

45 

60 


Revenue 
Act of: 
1917...- 

1918.... 

1921.... 

1924. __. 

1926... 

1928.... 

1932. _.- 

1934... 

1936..-. 

1938-... 

Internal 

Revenue 

Code. 


1917 

1918-1920 

1921-1923 

1924 
192.5-1927 
1928-1931 
1932, 19.33 
1934, 1935 
1936, 1937 

1938 
1939-1945 


None (Included in gen- 
eral deductions from 
gross income).' 

Amount paid or ac- 
crued.' 

Amount paid or accrued. 
Credit cannot exceed 
the proportion of the 
total tax against which 

, the credit is taken, that 
the taxpayer's net in- 
come from sources 
without the United 
States bears to the 
/ entire net income.' 



EARNED INCOME CREDIT 



Federal tax 
law 


Income 
year 


Kind of credit 


Earned income '" recognized 
for computation of credit 


Credit 


Revenue 










Act of: 










1924.... 


1924 


Against tax-.. 


All net income up to $5,000 
whether earned or not, 
and up to $10,000, if 
earned. 


25 percent of normal tax on earned 
net income. (Cannot exceed 
25 percent of normal tax on 
entire net income.) 


1926.... 


1925, 1926, 


do 


All net income up to $5,000 


25 percent of total tax on earned 




1927 




whether earned or not, 
and up to $20,000, if 
earned. 


net income. (Cannot exceed 
the sum of 25 percent of normal 
tax on entire net income and 
25 percent of surtax on earned 
net income.) 


1928.... 


1928, 1929, 
1930, 1931 


do 


All net income up to $5,000 
whether earned or not, 
and up to $30,000, if 
earned. 


Same as 1926. 


1932 


1932,1933.. 
1934,1935.. 








1934.... 


lAgainst net 
J income. 


All net income up to $3,000 


10 percent of the earned net 


1936..-- 


1936,1937.. 


whether earned or not. 


income, but not in excess of 10 








anil up to $14,000, if 


percent of the entire net 








earned. 


mcome. 


1938.... 


1938. 


do 


do... 


Do. 




1939-1943-. 


do- 


.... do 


Do. 


Revenue 






Code. 











For footnotes, see p. 371. 



STATISTICS OF INCOME FOR 19 45, PART 1 



371 



Footnotes for tables D and E 



' Losses resulting from the sale or exchange of 
securities consummated after Nov. 23, 1921, are not 
deductible when substantially identical securities 
are actiuired or reacquired within 30 days before or 
after such transaction. 

Beginning 1934, (1) gains or losses from short sales 
of property are considered as from sales or exchanges 
of capital assets, (2) gains or losses attributable to 
the failure to exercise privileges or options to buy or 
sell property are considered as gains cr losses from 
sales or exchanges of capital assets held for 1 year or 
less under the 1934 and 1936 acts and as short-term 
capital gains or losses under the 1938 and subscfiuent 
acts, and (3) amounts received by the holder upon 
the retirement of corporate (including Government) 
evidences of indebtedness are considered as received 
in exchange therefor. 

_ Beginning 1938, (1) if shares of stock in a corpora- 
tion or rights to subscribe for or to receive such 
shares become worthless during the taxable year 
and are capital assets, the loss resulting therefrom 
is considered as a loss from the sale or exchange, on 
the last day of the taxable year, of capital assets, 
and (2) if evidences of indebtedness issued by a cor- 
poration (including a Government) with interest 
coupons or in registered form are ascertained to be 
worthless and charged off during the taxable year, 
and are capital assets, the loss resulting therefrom 
is considered as a loss from the sale or exchange, on 
the last day of the taxable year, of capital assets. 

Beginning 1942: (1) If gains from sales or ex- 
changes of "property used in trade or business," 
held for more than 6 months, plus the gains from 
the compulsory or involuntary conversion of such 
property and capital assets held for more than 6 
months, exceed the losses from such sales, exchanges, 
and conversions, such gains and losses shall be con- 
sidered as from sales or exchanges of capital assets 
held for more than 6 months. If such gains do not 
exceed such losses, neither are considered as from 
sales or exchanges of capital assets. (For the pur- 
pose of this provision, neither the percentage limita- 
tion on gains and losses taken into account nor the 
income and gains limitations on allowable losses is 
applicable; and losses upon the destruction, in 
whole or in part, theft or seizure, or requisition or 
condemnation of "property used in trade or busi- 
ness" or capital assets held' for more than 6 months 
are considered losses from a compulsory or involun- 
tary conversion.) (2) If the total distribution from 
an employees' trust forming a part of a stock bonus, 
pension, or profit-sharing plan of an employer (for 
the exclusive benefit of employees or beneficiaries) 
is paid or made available to the distributee within 
his taxable year on account of the employee's sepa- 
ration from service, the amount of such distribution 
which exceeds the amount contributed by the em- 
ployee is considered a gain from sale or exchange of 
a capital asset held for more than 6 months. 

Beginning 1943, if a nonbusiness debt becomes 
totally worthless within the taxable year, the loss 
resulting therefrom is considered a loss from the 
sale or exchange, during the taxable year, of a capital 
asset held for not more than 6 months. 

Beginning 1944, at the election of the taxpayer, 
the cutting of timber (for sale or use in trade or 
business) by the taxpayer who owns or has the 
contract right to cut the timber (provided he owned 
or had such right for a period of more than 6 months 
prior to the beginning of the taxable year) is con- 
sidered a sale or exchange of capital assets. 

' Prior to the Revenue Act of 1921, gain from the 
sale of capit