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UNITED STATES TREASURY DEPARTMENT 

BUREAU OF INTERNAL REVENUE 



STATISTICS OF INCOME 
FOR 1947 

PART 1 

PRELIMINARY REPORT 

OF 

INDIVIDUAL INCOME TAX RErO'lll^^^AND TAXABLE 

FIDUCIARY INCOME JAmHETURNS FILED 

DURING 1948 



PREPARED UNDER DIRECTION OF THE 

COMMISSIONER OF INTERNAL REVENUE 
BY THE 
STATISTICAL DIVISION 




UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : 1950 



For sale by the Superintendent of Documents. U. S. Government Printing Office 
Washington 25. D. C. - Price 20 cents 



Il* SUPEWNTENDENT OF DOCUMENT* 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. <J., April 10, 1950. 
Sir: I have the honor to transmit herewith a preliminary report. 
Statistics of Income for 1947, -Part 1, prepared from data reported on 
the individual income tax returns, Forms 1040 and W-2, and on the 
taxable fiduciary incomeHax returns. Form 1041, for the income year 
1947. 

The complete report will contain additional statistics compiled 
from these returns as well as data compiled from the gift tax returns, 
Form 709, filed by donors making gifts during 1947, and from estate 
tax returns, Form 706, filed during 1948. 
Respectfully, 

Geo. J. SCHOENEMAN, 

Commissioner of Internal Revenue, 

Hon. John W. Snyder, 

Secretary oj the Treasury. 



CONTENTS 



INDIVIDUAL INCOME TAX RETURNS AND TAXABLE FIDUCIARY INCOME TAX RETURNS 

Individual income tax returns; P^^^ 

Summary data, 1947 and 1946 1-2 

Returns included 2-3 

Statutory provisions applicable to returns for 1947 3 

Classification of returns 3-4 

Sources of income and adjusted gross income 5 

Deductions 5-6 

Exemption 6 

Tax liability, payments, and overpayment 7-9 

Description of the sample and limitations of data 9-10 

Taxable fiduciary income tax returns 10-11 

Historical data 11 , 

TABLES 

INDIVIDUAL INCOME TAX RETURNS 

1. Cumulative distributions of number of returns, adjusted gross income, 

and tax— by adjusted gross income classes 12-15 

2. Sources of income or loss comprising adjusted gross income, adjusted 

gross income, deductions, exemption, tax liability, tax payments, 

and tax overpayment — by adjusted gross income classes 16-35 

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

prising adjusted gross income, for each type of tax payment, and for 

tax overpaj^ment — by adjusted gross income classes 36-39 

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

tax credits, and effective tax rate — by adjusted gross income classes 

and by types of tax 40-44 

5. Salaries and wages, dividends, interest, adjusted gross income, and tax ^1 

liability — by States and Territories 45 

TAXABLE FIDUCIARY INCOME TAX RETURNS 

6. Sources of income or loss comprising total income, total income, deduc- 

tions, balance income, amount distributable to beneficiaries, net 
income, exemption, and tax liability — by total income classes 46-51 

HISTORICAL DATA 

7. Number of returns, net income, and tax, by net income classes, 1914-43; 

number of returns, adjusted gross income, and tax, by adjusted gross 

income classes, 1944-47 55-63 

Filing requirements, personal exemption, and credit for dependent under 
Federal income tax laws, affecting the data for individual and fiduciary 
returns, 1914-47 63-64 



PRELIMINARY REPORT 
STATISTICS OF INCOME FOR 1947, PART 1 



INDIVIDUAL INCOME TAX RETURNS 

SUMMARY DATA 

The total number of individual income tax returns filed for the in- 
come year 1947 is 55,099,008. This is 2,282,461 returns, or 4.3 per- 
cent, more than were filed for the previous year. The current year 
returns consist of 24,091,560 optional returns. Form W-2, the with- 
holding statement for tax withheld and wages paid; 18,638,692 short- 
form retmiis. Form 1040; and 12,368,756 long-form returns, Form 
1040. 

There are 41,578,524 taxable returns and 13,520,484 nontaxable 
returns. The taxable returns show an increase of 3,662,828 returns, 
or 9.7 percent, while the nontaxable returns decreased 1,380,367, or 
9.3 percent, as compared with similar returns last year. 

There are 44,697,901 retiu-ns, or 81.1 percent of all returns filed, 
which show use of the standard deduction. Among these returns there 
are 1,967,649 returns with adjusted gross income of $5,000 or more on 
which the standard deduction is $500. There are also included 
4,261,518 nontaxable returns with adjusted gross income under $500, 
the majority of which are filed only to claim refund of tax previously 
paid. Only 12,368,756 returns, or 22.5 percent of all returns, were 
filed on the long-form which embodies the tax computation schedule; 
1,410,143 of these returns are nontaxable. 

The number of individual returns for 1947, taxable and nontaxable, 
by form of return is as follows : 



Form of return 


Total 


Taxable 


Nontaxable 


Form W-2 


24, 091, 560 
18, 638, 692 

1,967,649 

8, 544, 849 
1, 856, 258 


17, 219, 088 
13,400,823 

1,967,649 

7, 134, 706 
1, 856, 258 


6, 872, 472 
5,237,869 


rorm 1040: 

Short-form-.. . 


Long-form: 

With standard deduction, adjusted gross income $5,000 
or more - _ 


With itemized deductions: 

Adjusted gross income under $5,000 . 


1 410 143 


Adjusted gross income $5,000 or more 








Total 


55, 099, 008 


41, 578, 524 


13,520,484 





The adjusted gross income of $150,295,275,000 shows an increase of 
$15,965,269,000, or 11.9 percent, over that reported for 1946. The 
adjusted gross deficit of $559,193,000, reported on 299,072 returns, 
represents an increase of 126.2 percent as compared with that reported 
for the previous year. 

I 



2 STATISTICS OF INCOME FOR 1947, PART 1 

The tax lia])ilitv for 1947 is $18,076,281,000. This is an increase of 
$2,000,368,000, or 12.4 percent, over the tax for 1946. 

These preliminary data present a complete coverage of returns filed; 
however, they arc subject to such revisions as are found necessary upon 
further processing of the returns for additional statistics for the 
complete report. Throughout the tables, money amounts are rounded 
to tbe nearest thousand and, therefore, may not add to the totals. 

The number of returns, amount of adjusted gross income or deficit, 
and tax liabihty, for 1947 and 1946, together with the amount and 
percentage of increase or decrease, are as follows: 

Comparative data, individual returns, 1947 and 1946 
[Money figures in thousands of dollars] 



Preliminary report 



1947 



Increase or decrease 
(-) 



Number or 
amount 



Percent 



Total individual returns: 

Number of returns 

Adjusted cross income 

Adjusted gross deficit 

Tax liability 

Taxable individual returns: 

Number of returns 

Adjusted gross income 

Tax liability 

Nontaxable individual returns: 

Returns with adjusted gross income: 

Number of returns 

Adjusted gross income 

Returns with no adjusted gross income: 

Number of returns 

Adjusted gross deficit 



h^. 099, 008 

150, 295, 275 

559, 193 

18, 076, 281 

41, 578, 524 

135,301,876 

18, 076, 281 



13,221,412 
14, 993, 399 



299, 072 
559, 193 



52, 816. 547 

134, 330, 006 

247, 206 

16, 075, 913 

37,915,696 

118, 050, 027 

16, 075, 913 



14, 684, 774 
16, 279, 979 



216,077 
247, 206 



2, 282, 461 

15, 965, 269 

311,987 

2, 000, 368 

3, 662, 828 
17,251,849 
2, 000, 368 



-1,463,362 
-1,286,580 



82, 995 
311, 987 



4.32 

11.89 

126. 21 

12.44 

9.66 
14.61 
12.44 



-9.97 
-7.90 



38.41 
126. 21 



RETURNS INCLUDED 

The individual income tax returns included in this report are for the 
calendar year 1947, for a fiscal year ending within the period July 1947 
through June 1948, and for a part year with the greater part of the 
accounting period in 1947. The returns include Forms W-2 and 
1040, filed by citizens and resident aliens, and Form 1040B filed by 
nonresident aliens having a business within the United States. Tenta- 
tive returns are not included and amended returns are used only if the 
original returns are excluded. 

Form W-2, the withholding statement for wages paid and income 
tax withheld, is the optional return which may be filed b}" persons 
whose total income 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 pro- 
vided under Supplement T of the Internal Revenue Code, which allows 
for exemptions claimed by the taxpayer and also allows for deductions 
and tax credits approximating 10 percent of the income. Husband 
and wife may file a combined return on Form W-2 if their aggregate 
income meets the requirements for the use of this form. On such 
combined returns, the tax as determined by the collector is the lesser 
of two amounts: the tax on the combined income or the aggregate 
tax on the separate incomes. 



STATISTICS OF INCOME FOR 194 7, PART 1 3 

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

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

Nontaxable returns with adjusted gross income and returns with 
adjusted gross deficit included in statistics are filed in compliance with 
requirements based on specified criteria other than adjusted gross 
income. Many nontaxable returns showing less than $500 adjusted 
gross income are filed only to claim the refund of tax withheld on 
wages or paid on declaration of estimated tax. A brief resume of the 
filing requirements for 1947 is included in the chart on pages 63-64. 

Statistics are taken from the returns as filed, prior to revisions that 
may be made as a result of audit. Data for the returns with adjusted 
gross income under $25,000, except number of returns, and their 
distribution by adjusted gross income classes are estimated on the 
basis of samples as explained on pages 9-10. 

STATUTORY PROVISIONS APPLICABLE TO RETURNS FOR 1947 

Returns for the income year 1947 are filed under the provisions 
of the Internal Revenue Code as amended by the Revenue Act of 
1945, the same provisions as were in effect for the previous year. 

Returns for fiscal years beginning in 1947 and ending in 1948 are 
subject to the law applicable to taxable years beginning on January 
1, 1947, as well as the law applicable to taxable years beginning on 
January 1, 1948, the effective date of the amendments contained in 
the Revenue Act of 1948. A tentative tax is computed under each 
law after which the tentative tax for 1947 is prorated according to 
the number of days in such fiscal year falling in 1947 and the tenta- 
tive tax for 1948 is prorated according to the number of days falling 
in 1948. The two prorated taxes are combined to determine the tax 
liability, which amount is tabulated for statistics. 

Amounts other than the tax liability tabulated from these fiscal 
year returns are the amounts used in computing the tentative tax 
applicable to the income year 1947. 

CLASSIFICATION OF RETURNS 

• 

For the tables of this report, individual returns are classified as 
taxable and nontaxable returns, by adjusted gross income classes, 
as returns with standard deduction or with itemized deductions, and 

873989—50 2 



4 STATISTICS OF INCOME FOR 1947, PART 1 

by States and Territories. The taxable returns are classified for 
types of tax liability as returns with normal tax and surtax or returns 
with alternative tax. 

Taxable and nontaxable. — This classification is })ased on the existence 
or nonexistence of a tax hability after allowable tax credits. 

Adjusted gross income classes. — Adjusted gross income, being com- 
mon 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 showing allowable deductions for the 
computation of adjusted gross income in excess of the gross income — 
that is, returns with adjusted gross deficit — are designated "No 
adjusted gross income" and the size of the deficit is disregarded. 

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

Types of tax liability. — Returns with normal tax and surtax are 
retm*ns with both normal tax and smlax and returns with the optional 
tax, paid in Heu of normal tax and surtax, even though the income 
includes a net gain from sales of capital assets. The returns are 
Form W-2 and short-form retiu-ns. Form 1040, wherein the tax is 
determined from the tax table; and taxable long-form retm-ns, Form 
1040, except those on which the alternative tax is imposed. 

Retm-ns with alternative tax are long-form retm-ns. Form 1040, 
wherein the net income includes an excess of net long-term capital 
gain over net short-term capital loss, and the alternative tax liability 
is less than the regular normal tax and siu-tax computed on net income 
which includes net gain from sales of capital assets. The alternative 
tax (not effective on returns with sm'tax net income under $18,000) 
is the sum of a partial tax computed at the regular normal tax and 
surtax rates on net income reduced for this pm-pose by the excess of 
net long-term capital gain over net short-term capital loss, and 50 
percent of such excess. 

States and Territories. — This classification consists of the 48 States^ 
Hawaii, and the District of Columbia. The segregation 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 determined from 
the address of the taxpayer. The Territory of Alaska comprises a 
part of the collection district of Washington; however, the sampling 
technique employed does not permit separate tabulation of returns 
showing an Alaskan address. , 



STATISTICS OF INCOME FOR 1947, PART 1 5 

SOURCES OF INCOME AND ADJUSTED GROSS INCOME 

Sources of income or loss comprising adjusted gross income, tab- 
ulated in table 2, and the deductions for individuals who itemized 
them in detail, shown in part III of this table, are described in accom- 
panying footnotes. The net profit and net loss from similar sources 
are tabulated in juxtaposition. When these positive and negative 
amounts are combined with the other items of income, the result is 
adjusted gross income (or deficit). 

Adjusted gross income is defined as gross income minus allowable 
trade and business deductions, expenses of travel and lodging in 
connection with employment, reimbursed expenses in connection with 
employment, deductions attributable to rents and royalties, deduc- 
tions for depreciation and depletion allowable to hfe tenants and income 
beneficiaries of property held in trust, and allowable losses from sales 
of property. Should these allowable deductions exceed the gross 
income, there is an adjusted gross deficit. 

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

The sources of income or loss comprising adjusted gross income 
are tabulated by adjusted gi'oss income classes, except that returns 
with an adjusted gross deficit are tabulated in aggregate as returns 
with "No adjusted gross income," and appear as the first adjusted 
gross income class under nontaxable returns. 

The frequency distributions of returns for each source of income or 
loss comprising the adjusted gross income are presented in table 3, by 
adjusted gross income classes. 

Three sources, salaries, dividends, and interest, are tabulated 
by States in table 5. 

DEDUCTIONS 

Deductions allowed for tax purposes comprise two groups. One 
group is deductible from gross income in computing adjusted gross 
income; the other group is deductible from adjusted gross income in 
computing net income. 

The first group, deductible from gross income in computing adjusted 
gross income, consists of expenses incurred in trade or business, 
deductions attributable to the production of rents and royalties, 
expenses of travel and lodging in connection with employment, reim- 
bursed expenses in connection with employment, deductions for 
depreciation and depletion allowable to a life tenant or an income 
beneficiary of property held in trust, and allowable losses from sales 
or exchanges of capital assets or other property. These deductions, 



6 STATISTICS OF INCOME FOR 1947, PART 1 

except losses from sales of property, are not tabulated; the income 
or loss, to which these deductions relate, is reported as a net amount 
and is a component part of adjusted gross income. 

The second group of deductions consists of the allowable expenses 
of a nontrade or nonbusiness character, such as contributions, medical 
expenses, taxes, interest, and casualty losses, which are deductible 
from the adjusted gross income for the computation of net income. 
To relieve taxpayers of the burden of having to itemize these deduc- 
tions in detail and of having to support them with evidence, the 
Code provides a substitute called the optional standard deduction, 
which the taxpayer may use, if he chooses, instead of itemizing his . 
actual deductions. If the adjusted gross income is $5,000 or more, 
the 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 allowable nonbusiness 
expenses which are deductible from adjusted gross income, the item- 
ized deductions and net income (or net deficit) are tabulated in part 
III of table 2 by adjusted gross income classes; except that, returns 
with adjusted gross deficit, are tabulated in aggregate and the size 
of the deficit is disregarded. The frequency distributions of returns 
for each deduction will be shown in the final report. 

For the taxpayers who used the standard deduction, neither the 
standard deduction nor the net income is available for tabulation. 
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 or more, 
the standard deduction is $500 per return. 

EXEMPTION 

The amount of exemption allowed against 1947 net income is the 
same for piu-poses of computing both the normal tax and the siu-tax. 
If the taxpayer elects to pay the optional tax, the exemption is 
allowed automatically. 

The allowable exemption, in rcahty 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 exemption 
may be claimed. A dependent is a close relative, specified bj'^ law, 
with income of less than $500 who received more than one-half of 
his support from the taxpayer. 

The amount of exemption tabulated includes the exemption from 
returns with optional tax, wherein the exemption is allowed auto- 
matically, as well as the exemption from returns on which the tax is 
computed. Shght duplication in exemptions exists on account of 
dependents with less tlian $500 income, 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. 



STATISTICS OF INCOME FOR 194 7, PART 1 7 

TAX LIABILITY, PAYMENTS, AND OVERPAYMENT 

The tax liability includes the normal tax, surtax, and the alter- 
native taxes paid in lieu thereof; namely, the optional tax, provided 
under Supplement T, and the alternative tax on income which in- 
cludes an excess of net long-term capital gain over net short-term 
capital loss, provided under section 117(c)(2), The thi-ee kinds of 
tax payments are tabulated, and also the tax overpayment which 
results in a refund or a tax credit at the option of the taxpayer. 

The tentative normal tax rate is 3 percent of the net income subject 
to normal tax; however such tentative normal tax is reduced by 5 
percent thereof. The tentative surtax rate is 17 percent of the net 
income subject to surtax not exceeding $2,000, increasing at grad- 
uated rates to 88 percent on such income in excess of $200,000; 
however, such tentative surtax is reduced by 5 percent thereof. The 
total normal tax and surtax, computed without regard to tax credits, 
cannot exceed 85/2 percent of the not income for the year. 

The optional tax, provided under Supplement T in the form of a tax 
table stating the tax liability for various adjusted gross income 
brackets and number of exemptions, 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 for the standard 
deduction, which is 10 percent of the amount of the midpoint of the 
adjusted gross income bracket, and for the allowable exemptions, after 
which the optional tax (fixed to the nearest dollar) is determined in 
the same manner and at the same rates as those used in computing the 
tax in detail. In tabulating tax data, no distinction is made between 
the optional tax and the combined normal tax and surtax. 

The alternative tax on income containing an excess of net long-term 
capital gain over net short-term capital loss (not effective on returns 
with surtax net income under $18,000) is imposed if, and only if, the 
alternative tax is less than the regular normal tax and surtax. This 
alternative tax is the sum of (1) a partial tax computed at the regular 
rates on net income reduced for this purpose by the excess of net 
long-term capital gain over net short-term capital loss and (2) 50 
percent of such excess. 

The tax liability after the 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 a possession of the 
United States is tabulated throughout this report. These credits are 
allowed only to those taxpayers who itemized deductions. In one 
instance, table 4, the tax liability is tabulated both before and after 
the deduction for these credits; also the aggregate amount of the two 
credits is tabulated. In this table, returns with the alternative tax 
on income containing an excess of net long-term capital gain over net 
short-term capital loss are tabulated separately from returns with 
normal tax and surtax. No distinction is made between returns 
with the regular normal tax and surtax and returns with the optional 
tax, both being tabulated together as returns with normal tax and 
surtax. 

For the majority of individuals, income tax is paid, in whole or in 
part, on a current basis through the tax withheld on wages by employ- 
ers and the payments made on declaration of estimated income tax, by 
persons who are either not subject to the withholding on wages or 



S STATISTICS OF INCOME FOR 1947, PART 1 

whose withholding tax is insufficient to cover the tax Habihty. If these 
payments do not cover the total tax liability, the balance is paid 
with the fding of the final return after the close of the income year. 
If the tax withheld and payments on declaration exceed the total tax 
liability, the overpayment of tax is refundable to the taxpayer unless 
he signifies on a return, Form 1040, that he wishes the overpayment 
to be credited on his 1948 estimated tax. 

Tax withheld on wages, by employers, reported on the income tax 
return as a payment on tax liability, is tabulated in table 2 and the 
frequency of returns showing a tax withheld is presented in table 3. 
The amount of tax withheld on wages is determined by employers 
either by (1) use of wage bracket \\athholding tables, in which the 
amounts to be withheld are based on various wage levels after an allow- 
ance for withholding exemption, or (2) application of the prescribed 
percentage rate to the amount of wages in excess of the withholding 
exemption, as provided in the Code. Certain types of wage and salary 
payments, such as those for military service, agricultural labor, do- 
mestic service, and ministry of the gospel, are exempt from with- 
holding. 

Payments on 1947 declaration of estimated tax, reported by the 
taxpayer on return, Form 1040, as part payment on the 1947 tax 
liabilitj^ are a combination of (1) amounts paid on the 1947 Declara- 
tion of Estimated Income Tax, Form 1040-ES, and (2) any credit 
applied against the 1947 estimated tax on account of an overpayment 
of the 1946 income tax. Payments on 1947 declaration of estimated 
tax (including credit for 1946 tax overpayment) are tabulated in 
table 2 ; and a frequency of returns showing such payments is tabulated 
in table 3. This frequency is not indicative of the number of taxable 
declarations filed, but is rather a frequency of the income tax retiu-ns 
which show payments on 1947 declaration of estimated tax as a pay- 
ment on the 1947 tax liability; and such frequency is without regard 
to whether the payments are (1) only cash payments on 1947 declara- 
tion, (2) only a credit claimed on account of the 1946 tax overpayment, 
or (3) a combination of cash payments on declaration and the credit 
for 1946 tax overpayment. A declaration of estimated tax does not 
necessarily result in actual payment because the estimated tax may be 
nil, or in the case of an estimated tax, the tax withheld and any 
credit for the prior year's overpayment of tax may leave no unpaid 
balance. 

Balance of tax due at time of filing is the excess of the 1947 tax 
liability over the sum of the tax withheld, payments on 1947 declara- 
tion of estimated tax, and any credit for 1946 tax overpayment. The 
balance due and paid at the time of fihng is shown in table 2, and the 
frequency of returns on which this item occiu's is tabulated in table 3. 

Overpa3"ment of the 1947 tax liability occurs if the sum of (1) 
tax withheld, (2) payments on the 1947 declaration of estimated tax, 
and (3) credit for 1946 tax overpayment exceeds the 1947 tax liabilit}'^. 
Such tax overpayment is refundable or is credited against the 1948 
estimated tax, at the option of the taxpayer using Form 1040. The 
overpayment, tabulated in table 2 of this report, does not show the 
amount refunded separately from that credited on 1948 estimated 



STATISTICS OF INCOME FOR 1947, PART 1 9 

tax; however, these separate amounts will be available in the complete 
report. Frequency of returns with 1947 tax overpayment is shown 
in table 3. 

DESCRIPTION OF SAMPLE AND LIMITATIONS OF DATA 

Tables 1 to 5, inclusive, in this report were derived from a basic 
stratified random sample of individual income tax returns designed 
to comprise 1 percent of returns. Form W-2 and Form 1040, with 
adjusted gross income under $7,000; 10 percent of returns, Form 1040, 
with adjusted gross income from $7,000 to $10,000; 20 percent of 
returns. Form 1040, with adjusted gross income from $10,000 to 
$25,000; and 100 percent of returns, Form 1040, with adjusted gross 
income of $25,000 or more. The different administrative processes 
applied to the various categories of returns in collectors' offices 
affected somewhat their availability for sampling. These categories 
were sufficiently heterogeneous with respect to data tabulated to 
warrant independent controls. Accordingly, returns in each of the 
above income ranges were further stratified to assure homogeneous 
groups subject to uniform administrative processing for sample 
selection, tabulation, and weighting purposes. Precise 1 percent, 10 
percent, and 20 percent representation of returns with adjusted gross 
income under $7,000, from $7,000 to $10,000, and from $10,000 to 
$25,000, respectively, was not achieved. However, the over-all 
miiverses, applicable to the separate sampling strata, were independ- 
ently determined and the data tabulated from the samples were 
extended to such universes, so that no random sampling error attaches 
to the total number of returns in each income range. A relatively 
negligible error in the total number of returns does result, however, 
from the use of rounded extension factors. Table 5 in this report, 
which shows selected items by States, is compiled from returns with 
adjusted gross income; returns with no adjusted gross income are not 
distributed b}^ States because of the large sampling errors involved. 

The aggregate data relative to returns with adjusted gross income 
by States in table 5 do not precisely agree with corresponding United 
States totals in tables 1 and 2. Minor discrepancies occur as a result 
of (a) the dual system of weighting, involving one series of weights 
uniformly applicable to all collection districts for the national distri- 
butions and independent series of weights for each collection district 
for the State distributions, and (6) the use of rounded weighting factors. 

In computing the possible variation of a given frequency due to 
random sampling, a range of two standard errors was used; chances are 
19 out of 20 that the frequency as estimated from the sample tabula- 
tion differs from the actual frequency, if the entire universe were 
tabulated, by less than twice the standard error. Variation beyond 
the two-error limit would occur only 1 time in 20 and would be 
sufficiently rare to justify a two-error range in defining sampling varia- 
bility. Accordingly, in cells associated with taxable or nontaxable 
adjusted gross income classes under $7,000, frequencies of the magni- 
tude of 1 million or more are subject to variation of less than 3 percent; 
variation for lesser frequencies increases to a maximum of 10 percent 
at 100,000, and a maximum of 30 percent at 10,000. 



10 



STATISTICS OF INCOME FOR 194 7, PART 1 



In cells associated with adjusted gross income classes from $7,000 
to $25,000, frequencies of the mao;nitude of 100,000 or more are sub- 
ject to less than 2.6 percent variation; vaiiation for lesser frequencies 
increases to a maximum of 10 percent at 10,000 and a maximum of 28 
percent at 1,000. The deforces of varia])ility noted above relate only 
to cell frequencies and do not inflicate the variability associated with 
money amounts of income, dcthictions, or tax. 

TAXABLE FIDUCIARY INCOME TAX RETURNS 

For the income year 1947, there are 109,997 taxable fiduciary re- 
turns, of which 45,997 are for the income of estates and 64,000 are for 
the income of trusts. The total income reported is $973,583,000, and 
the tax liabihtj^ is $173,071,000. As compared with similar data for 
1946 there are decreases in all categories: 9.6 percent in number of 
returns, 8.7 percent in total income, and 15.8 percent in tax liabihty. 

Comparative data, taxable fiduciary returns, 1947 and 1946 
[Money figures in thousands of dollars] 



Prelimmary report 



1947 



1946 



Decrease 



Number or 
amount 



Percent 



Number of returns 

Total income 

Net income taxable to fiduciary 
Tax liability 



109,997 
973, 583 
509,244 
173, 071 



121,725 

1, 065, 765 

594,924 

205, 457 



11,728 
92, 182 
85,680 
32,386 



9.63 
8.65 
14.40 
15.76 



These preliminary data are subject to such revision as are found 
necessary upon further processing of the retm'ns for additional 
statistics for the complete report. Throughout the tables, money 
amounts are rounded to the nearest thousand and, therefore, may not 
add to the totals. 

The taxable fiduciary returns included m these statistics are for the 
calendar year 1947, a fiscal year ending within the period July 1947 
through June 1948, and a part year with the greater portion of the 
accounting period in 1947. A negligible number of these returns are 
improperly filed on Form 1040, however, the data thereon are edited 
to conform to those reported on Form 1041. Tentative returns, are 
not included and amended returns are used only if the original retm'ns 
are excluded. Statistical data are completely tabulated from each 
taxable fiduciary r(>turn, prior to audit. 

Only tlie taxable fi(hiciarv returns are included in this report, 
although a retm-n is required to be filed for an estate if the gross 
income is $500 or more; for a trust if the net income is $100 or more 
or if the gross income is $500 or more, regardless of the net income; 
and for every estate or trust of wliich any beneficiary is a nonresident 
alien. 

The rates of tax, the jirovisions respecting income to be reported, 
and the tax credits aj^jdicable to the income of individuals apj^ly also to 
the incom(> of estates and trusts. The net income of an estate or trust 
is computed in the same manner and on the same basis as in the case of 



STATISTICS OF INCOME FOR 194 7, PART 1 11 

an individual, 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 pm-poses; and there is allowed, as an additional 
deduction, the amount of income which is to be distributed currently 
or becomes payable to beneficiaries, as well as amounts which in the 
discretion of the fiduciary may be 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 and a trust is allowed an 
exemption of $100 in the form of a credit against net income for the 
purposes of both the normal tax and the sm'tax. 

The tax, based on net income taxable to the fiduciary, is a liability 
of the fiduciary to be paid after the close of the income year, inasmuch 
as fiduciary income is not subject to current collection. 

Data in table 6, tabulated from taxable fiduciary income tax returns, 
show income or loss from each of the sources comprising total income, 
total income, deductions, exemption, and tax liability; and the items 
are described in accompanying footnotes. The net profit and net loss 
from similar sources, reported under income, are tabulated in juxta- 
position and when these positive and negative amounts are combined 
with the other items of income, the result is total income. 

Total income is the combination of profit or loss from rents and 
royalties, from trade or business, from partnerships, from sales or 
exchanges of property, together with income from dividends, interest, 
estates and trusts, and miscellaneous income. Total income provides 
the base for classification of the returns by size of income; and tliis 
concept of income is an approximation of the adjusted gross income 
tabulated for individual returns. 

It should be noted that the fiduciary retm-n, Form 1041, differs in 
many respects from the individual return. Form 1040. Fm^thermore, 
the method of reporting certain items of income and deductions on the 
fiduciary retm-n varies from the method of reporting similar items on 
the individual return, so that slight dift'erences exist between some 
items common to both returns. These deviations can be determined 
from a comparison of the footnotes attached to the items. Data from 
the fiduciary retiu-ns no longer are combined with data from the 
individual returns for Statistics of Income. 

HISTORICAL DATA 

Historical data showing number of returns, net income, and tax for 
individual retm-ns and taxable fiduciary returns are tabulated in table 
7 by net income classes for 1914-43. For subseciuent years, however, 
only the individual returns are included and the distribution is by 
adjusted gross income classes. Aggregate data for individual returns 
with no net income or with no adjusted gross income are included for 
1928 and subsequent years. In comparing these data from year to 
year, consideration should be given to changes in the income tax laws. 
A chart showing filing requirements, exemption, and credit for 
dependent, 1914-47, is presented on pages 63-64. 

S739S9— 50 3 



12 



STATISTICS OF INCOME FOR 194 7, PART 1 



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14 



STATISTICS OF INCOME FOR 194 7, PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



15 






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16 



STATISTICS OF INCOME FOR 194 7, PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



17 



CO'^iCcDb*C0050wCScO'*»OCDt>-00 Oi 
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519,812 

43, 534 

1,5, 582 

16, 753 

1,5,239 

12, 531 

9,738 

6,884 

7,228 

6,261 

6,708 

1,406 

1,754 

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10, 078 
95, 729 
130, .W 
221, 746 
296, 957 
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209, 934 
270, 501 
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43,155 

40, 354 

40, 555 

39, 847 

21,516 

18, 745 

13, 202 

12, 686 

7,187 

8,563 

5, 704 

8, 6,58 

5,928 

7,285 


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13, 837 

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299, 072 

4, 315, 873 

1,380,164 

1, 267, 231 

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692, 832 

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STATISTICS OF INCOME FOR 194 7, PART 1 



19 



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STATISTICS OF INCOME FOR 194 7, PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



21 



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STATISTICS OF INCOME FOR 19 47, PART 1 

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STATISTICS OF INCOME FOR 194 7, PART 1 



23 



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STATISTICS OF INCOME FOR 1947, PART 1 



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STATISTICS or INCOME FOR 194 7, PART 1 



25 






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STATISTICS OF INCOME FOR 194 7, PART 1 



27 









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35 



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36 



STATISTICS OF INCOME FOR 1947, PART 1 



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STATISTICS OF INCOME FOR 19 47, PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 






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CO to r— Tfi lo c^ ^ ■^ >o o CO -^ o CO o ^ Tr< o X »o ■-** CO t- o o t^ CO c^ •-« »-^ 

■^ ,4" Cf CN C^' CO'-^" CO CO"^-'»rf CO C^'Tj-'c^f^'.-r r-Tf-H" « ™ i-H.-r 



r'-xor^coxcooco<NOMoiX)0>coxoi-«t^iooco'*oo,ocoicr*< 

rsi !>. X O CD CO r^.t^ O05O»0h-OI^C^OC^C0i0— 'C^t^t-^i— tC^OS'— 'CO- 
i0Ot^C0t^C^i-H'^O*0t^t^cD*«j'C001C0'-<Xt^C0CD'*r--^-^i-«i-i 

"^c^co CO co^"^"^uo^'o"'-*^t^"t^'^ r- 'C' c^ i-H .-H 1— 1 .— i 






•5? c« 



3c<»Tr*oai"-o^H^as- 



f-^j*cOX"«J'XXir-XcD(MI:^— **CXiOTt«'i!jtxcOXC^' 



'--:;■' .-^^^-^ HOCT)coc^coio^t>-35r^Cir*c^JC:i— icDcoos«:t<N^coxO'<*" 



- -^j^'oi'^co'ic o CO T^' --H oToo t^o'u3 ■*"oro »o"co cs"^ ^ 

: CO cs c^» CO c^ <N ^ '-"-* w ^ ^ 




O C^ C^ »0 N U5 OO 

'■ "■ CO lo CO c^ a> 

CO OS O -^ -^ 

CD V ci c^' ^ co' 



1 ' I I I It I t I O iO 

'^csco-^i-':S^^^^^ — 55^*^ 
:iOt-:3cj.oi-;3cNiOt-3^ 3^ =3=333w^_^^^^^-,^^^_-j-,-.^g 

aOO'-ti-H.— «.-<C^CSC4CSCOCO^'^*OCDt'-XC5'— ".-H.— i^H.-H.-HC^C^cC'V'OCDt^XOl"-* 

1 



i-ic^cO'^«:>cct^xasO'-tMco'^"ocot*oooaOi-'CSco-^u:>coh*xoso'-«c^co'«*'»o 



STATISTICS OF INCOME FOR 1947, PART 1 



39 



eo t^oo o&Oi-H N CO -^ ic o r-oo Oi 

CO CO CO CQ ■<»* "^ -^ '^ "^ '<*' -V^ 'rf -«}« 



Oi-i(NC0'^i0C0t^0001Q<--C^ 



)io»OiOicicicu::»c 



S^ W CO 



CO CO CO CO CO 



o<Ncot~^«-HcDr^cO'<j<csT-i 

COOOOlOlOCSrH 






occocot^oocscci 



■ Ol Ci C CO — » 



ic.— 'Or-cs»fcocc'0^frfcC'"^coTr 
cooct^r^iocC'^'^c^coi— 'C^ 



t^O»O"^i-<f-<r^00CsOl^rHC0 

r^Oi»r3i-»cocoiO'rr.-H.-» 

*0 CO CO CO i-H T-» 



COGOt-OOC^'^'^tOCCtNOO.-iCO 

-j-Oi^O^CO— 'OOcOiMi— 

o oo -^ ■<** C^ Ol 



i~HC0ir;oc0O'^OC00i'^O»CC00i 
iriC^iooCcoor-^cOi-tr-'-'C^coOico 
tpttttco ocDr-c^o:iO)c^c^r-co»j::i 



CO'^C^C0COCSC^«-'i-i^ rHa 



lOoO'-Hr^r-ccocooococO' 

t— COTfOCSO-^CO 
O '^ W (N f-< i-H 



ccccoir-oc^i— 'lOO'^'-'cocooco 
oaiO"^c;t-cci-'c::co^cot^>f:(N 

CiC0t^'-'GC'<r00CDr-O<NC0ii0C0 



.-t.-tiCOC^CNCO'-t'-'OOCCTfOGO.-' 
TTOOCC'— t-^-rPOi-HCO^OiCC-^OiTT 
iCCOt--CO»OtC'^'^C^C^i-'C^ 



OJ O Tf t^ CO "«*^ cs 



> tCCOC^'-HC^ 



cOcO"^'^t^'-"'-<COC50'^^t^OicO 



a'OcO^iJ^C^'^oO'-Hi 

*COCOC^C^'-''-'«) T-la 



---t^cOOOOO-^fN^ 



OCS .-I ^ 



,-(T^T4^Tt<TfCSl-H.-H,-(" 



Ococor^oo-— iTt^co 



»oinGOcooo»o'x;ccoo 

OOO-— '--HOit^iCt-CO 
iCC^00CO^»O"^C^C>1 



rt-Tj*^C^C«,-i,-.»-Hi-lii 



t-OCOTt^-^cOCOC^'-H 



»OCO00rj-iO»O»— tT^OO-^ 

cor-ccNosO'-'C^coc^ 

(MCO'<J''M<-I'-'OCCCOO 
CC" CO*" -N C<r CO C^' CO c^' C^* i-H i 



i-iCOOOO'^'<r<M^ 

»oc5.-i 



ico"^coT-Heo»oiococooooc^osoi 

OlOGOCCQCCO'^I^COr-OCOCO'**' 



rr CO lo o; CO r- CO c 



1 CO -— t^ t-- I-" CO 



cOi— tOOOb-iO-^C^-^ClCSi-Hi-i^.-H 



ow^'*^oco^-co■*J*oo^-GO^-^co 

OCOOOOt-»OiO-^r-< 
C^ lO C<i CO t-H r-t 



ooco":i»oi-<coaic^ooocc(NcO'-'i-< 

05iOiOCMCDCS.-«COOCO'*'-'wOiCO 

cot^-^ooit^oiocooicoc^oooot^ 
oo" GC 11^ i^ CO*" oo" t>r 'tjr (^3 co" as' irf i>r ci CO 



o o o o o 



SOOOor- "CSC 
s^ — O O O lO "-< 
CSCSC0'^iOt--i-H t- J- 1 



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o o o , 

^.'R==- (-1 

Tf lO g 

H »- S 



Q> O) Oi 

c c c 
D d 3 

ooo 

lO O lO 



c c c c^^' 
D P :3 :2 o o< 

OOOOo Sc 

OOOiO - - 

i-lCSCSC0'*»Ot--'-ii-iC 



3 c3t3 

t o q 



ict^ Dc<iioi>. Oe<i»ot^ Duo c3 

0.-(i-ir-i.-lNC<i«(NMC<JTt< 



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tl£"o; be 

_fl g 3 
c3-g 03 

w Jg m o 

So g-2 

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WCOCOCO^'*'^"*'^'^'^"*'^ ■* 10100*CIOIO»0»010*OCOCOCOCOCO CO CO <D 



40 



STATISTICS OF INCOME FOR 194 7, PART 1 



1— wcc^ru^cOr^ooOJO^^cscc-^iceCt^oooO'^w 



Ne5c4c5ei^iciNc5Sc 









c3 c3 



f5^ 



- o 1-^ oT oc :c oT c^ o '■^' »-* -V ?o V 









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«ccecooo50oe^>0'*ooco 



Eh 




E f= 



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w w C 
3 O 5 



cco^-0'—':cioocs"^o^r-cc!'Jtcsoocc'^^cr^xoiCTrt^co(^»£3 
Oi CO oc tC c4 ^ cs -rr QC ci r^ t-^ ic ^ ^ Oi re O* i-^ oc «; re* i^ V »c cc .-T i^ -^ co" 

COCO'-^<--<C^t^OcX>'«I^tDCSQCOCSC^COCSCCiOc5<-'OiCl"<t'C^u30?5aO 



,^ fc- cd 3 



cc cc t^ o ^ -^ ■'- - - _ 






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cDC^XOCXt— ^C^WTf- 



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-H«cO'<"otct^«oso«CMcc'«"":tct^oo»o — « 



8?3cjc5S?Jc^c5e5Sco 



STATISTICS OF INCOME FOR 1947, PART 1 



41 



i-»WC0'i*'»OCC>t^0005O'-HC^«'<t*iOC0t^00 



cccococorocccoco: 






O ^^ C^ CO ■* *0 to t^ 00 Oi Q w (N ec -^ W3 CO 1^ oo 
»0 «3 »0 iC IC lO »C »C u^ lO CO CC <0 ;C CC ^ to fC KO 



^•^»cic*c»c»oco*oici05CccocCiCTr':o 



»o<Droccocccoo»ooc^c^oct— cct^uoc 

^'^j'cc'Tfoccofcor'cccsoi'^'fcDCsc 



OCCCNQC"^QCO'^CCCOCOcroOC^Oi(N(N« 

eccO'^-^ccoiccccocctocoiccocC'-'oocc 

.-Hi-iCSCSCC*Cl^O'^00O«-' 



,-H ,-.,-. CM ■**" 



050iOCCOOOCC'^'^OOOOliOt^Ct~-CSM 

t^O'—i ooiCMocx'a=fcO'^'-'CCfcai3CO 
csccicocooi»occcoTrt^c::«:!i^cc-<fooo 



eoo-^o — .--r^iccDi— ih-icooecr^'^<N 
QC*Mt— cc'-'O'— ir-cocot ■' 

CS CS .- w<*< CN i-H 



ec r^ -«*■ <N ^ 



CCit^aiCDiCCOCC'«iOi»-Hi:^C:050t--a> 

00 00 ■^ 00 «D t-^ CD O r^ lO CO -^ ■— ' tP CC O lO 

t^ t>. ■"»■ C4 O CO Tf CO 1-H kO « i-i CO 1-1 «-i ii-H 



C4cDOSOiiOcOTf<t-COCst^00^t~^I^cO(NI 



ec OS ic oc "^ o ^ 



oocca:cot~*osoGOO 



OC050>-"COOCOtPioC<ICScOOI^CDOOS 



_ -CMCSOOiOCD^OOiOOO 
-CO'-iO'-t^OOCOl^Ta*"^ 



c^cs —.^ ^c^^ 



s^^^ 



CDiCOiOOCO^^jC^cOi— iiOOOOOcCCOOit>-CSCD 
f-tt^COOCCOOsOiOCoOiCCOu^iM 
Tf»C(NO5CMOit-^C0C0i— i»-i 



t^'^oO'*cDocccMWooa>t>-co(r>co 

CMCC"^'— 'iCCOiOOiOCCC^h-COt^'-^ 
"^Ol'^CCOOOt-'-'COCO.-HCMOTfOi 



O CD -^f CM CO r 



'i^i— i(OCM»OOCD4COCOiCOOCOCO 
'^■^CMTrO00t^CS^00CD^CD"*'O 
COOO'^cDaOcDGO*Ot^O'—t^O'*CM 



cDTfTfcooc-^cocooicot^Tt'r-ccTr-'j'ooo 
-^r 1— o: -^ CO ''J^ ^ -^ 00 CO -^ -^ ■- 

t-tO00CC01CC.-<CMt^'^I 



C0U0O<N<OCC»C00tJ<O100<NiOiOO 
Of- it--CMC00ir-050iCMOCCCM0i-^ 
i-iOOOOO'-'r-'t^OiOt^'^OtOCMCM 



)»O'—CD0SCMO»dOC00S<Nt^00CDcD'^O 

siOTTccioicocMTfocMr^r-cocMCM -^ 

^Tj'cOCSt-COCM.-ii-ii-Hi-i 



OiOiOiO'— '-^OOOiCiOOaOiOCDCS 
lOCCfO'— ib-O'— tOlOiOOeoOOOSCD— ■ 
iCi-tOOi— 'COCOCOCMiOCit->COO'<ffO 



OOiOOlOOCOt--.— iOiiOCOOO'^'^COCMOO'-<CD 

CCOiCOr-^iCiOOiCIMCOi-'!:- 

M'OOOOCOOOiTfTfCMCM 



S32' 






OS CC Tf* C^ CD c 



■ C^ ^ IC TT O r— *0 t 
C^CCCCCSC^asO«^t^"^-^C^CC^H 



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30000 
JCOO o 
5 O C O O 



pooO'-i(N(Mcc-<j""'r^— I 



a-o 



t~a,c»^ 



-a -a 

C P 
P 3 
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^ u C^ O 0^ C 0^ < 
aj C; T- -C -C -C -C 

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a a a a a a 3 ; 

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tin -^ 



„- -o 



o o c o o 
c o c oo 






-ooosoi-HC^co-^iocor^c 



-^cc^'oasa'ca — a'o^'C 



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lO to to U^ u^ O U3 to >C U7 CD CD CD CD CD CD CO 



^ 3^ 

pes 

C3 g 03 

c3 a cs 



42 



STATISTICS OF INCOME FOR 194 7, PART 1 



.-lO>e<5TjiU5COt--000»0'—M«->"«OtOt~000>Orf51t 



S s -^ 



s § 



•§-~ 

S O 4J 

n 
< 



iC^C^CJMC^C^CIC^ 



iC!cr^opcbO<-'C^ffo 



sg 



i - S^ ^ 9 o 



?t rt ^ S-o' 



;.Q 03 



C 03" 

"» « iS 
<! 6 



C in « 




c-2 

it 









cocoTt<iofCO-rooi^-^^CJC^r^oOiac»cr^c^C5wc:DOOoroaoco»o 






^^^^C^c4c^cc'<r';oxic^ac-ro«oco 



ooc^cciC'*acooc^-^oooi---rrt^coorot^(Mxx-^rorccio»cccoOw;oso 






fCOCCC^OCS:C»0>-'I 



cc r*i-< »o xii 



: CO ccco r^ o " 






;tcc^iC^as"^c^5sx^rjio»oc»i^-i 



CO O -— ' O i-" O lO c 



,, _ oi— 'Oiooc^»ocOTft— Sto<NasOfO'^'Ct--.ccoc^cooi3icoc^c<i;c^^ 

'-HCCCCOOiOiCt^iOOS'— ••^»Ot^O'^»CXXt^»CCCCC?CiCCO<N»-'X»Or-XO 

; T C^ »0 *^ X 



.--C0"^'<f'-HC0'-'O0ii0C0t^C^Or'-05i0OOC<»XiCX'— '■^'— ■ 

xiroi-<.-Hc^r^ccxi-Ht^a5c^xoc^csxc^x»r>cSf-'350i-roc 
i-T 04" CO -^ »o CD i> (» 00 o CO Ci r^ t^ -^ cs c* i-T i-T ^ ^ 



cofiCt-o^-^^r-c^-— 'Occr-TfcD^TM^^cih- — 05cO'-'co»oo*^'3''^'^0'^ 
t^c:^ i^ OO"^ *— —■cno-^'^'^J'CZ^coocoTrocic^iX'^^^'^ir^ — Ort^gco 
'<roO'^tCTrr'-cO'<J'OJC»i--'— oxoicsxo-— '^c^^xcoxt^<-tt^»oco*^ 

i-rcro5 3>>H^TPC^:cio^c"»c"c*GOod^^c:o*c£C^c4"ooco~cco*oco 

o<Nxxxt^'-HCscMTf-r»ocNC5co*-i:x^tc:i'«*'^c-' "* " — ■ 

CSir5XCS»OO^-CC'-'O'-**CC0^»'C0«CC0C^—''— «'— " 

i-r^i-rc4"c^cococococoicccci»-r.-H 



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Jc^.qt-;3c^irti^3o3u^33333j^„j^„^^_5^_._,;_, 






^CN| C^^ 



STATISTICS OF INCOME FOR 1947, PART 1 



43 









or^oOGCC4<MyD.-'Oicco 









00i-tOlCD0CC^iO»-'l>-00Oi'— 1 






OOOOCO(NC^iCC^cDcDcC(N 



o ^' c^ c^ oi" <N lo r-^ t^ '■^ CO .-T 

■^ to »0 00 -^ ■'J^ (N CO (N <N 1-t 



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O'-'CS0icc'<s*'cr^-^ 7- r t- ir r o 

O'CO'C'C'CC'CC - - " -z ;= S 






44 



STATISTICS OF INCOME FOR 19 47, PART 1 



wc^ic*5'*»«tct-oooio^c«c«5-*u:ieDr'-cooiOr*c^ 



C** W C5 CI C^i 



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Tf'^iCOOOOXXOOSXCCX'^CC^^'OlC'^C^CC cc 
C005X»O^Olb-OW3r*00-^C*3'^<NCC<-'^^ ^ 



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0'^"^"^'-*'^X":)--c^aiO'^"^r'-'*r^'^-v^ 



xcct^":;^c^<NO^t^05^X'*-r<Nc-^icX'QC:i'C^ 



xc^<MXcOiOi—'r^^oos'^c^ >:£■.-•«; 



COCOC^iMQC'^CCC^CCeOCCi— 'C^ 



-3 :£ -»• Ci 

o X !£ -r V CO 



o<ro^'^or^xco'*'X;a>b-oox>cc^ocooocc»oooc^co 

»oo>o*ox'^ioccx't'Cso>'^otcc^N'^i^o;cct^t^'^ 



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o^oeooi^-^cocooc 

CO x; X CO -^ CO •-« »c X c 

TTOiC^QCO^O-^J'^COX'^' 



I X Oi C^ X O '^^ •" 



J CO »c -^ coc^ 






r^.-«^C^C0»0'^U0»0OC0I^PS05»— 'lOtOC^'" 

(roco»ob-^CJC^OOC^Q«o5jr-c-" 

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^<NPO'*uO(Or^XO>C^C^CO'*^CCt^XasO--^iCO;q-W5 eg 



STATISTICS OF INCOME FOR 194 7, PART 1 



45 



Table 5. — Individual returns with adjusted gross income for 1947, by Stales and 
Territories: "'^ ^ ' ' --j----- j j.-...-j i. t t i j.j 

gross income, 



idividual returns with adjusted gross income for 1947, by Stales and 
Nu7nber of returns, salaries and wages, dividends, interest, adjusted 
e, and tax liability 



[Money figures in thousands of dollars] 





States and Territories 


Number of 
returns 
(taxable 

and non- 
taxable) 


Salaries 

and 
wages '" 


Divi- 
dends " 


Interest ^ 


Adjusted 

gross 
income - 


Tax 
liability 3 




1 


Alabama 


643, 182 
215,898 
330, 597 

4, 536, 857 
491,025 
924, 812 
126, 584 
431, 551 
773, 670 
762, 366 
206, 054 
208, 128 

3,871,396 

1,489,451 
948, 755 
677, 835 
726, 498 
6&3, 422 
344, 861 
960, 602 

2,040,169 

2, 707, 237 

1,113,143 
293, 580 

1,396,876 

213, 085 

503,212 

72, 909 

220, 524 

2,061,056 
154,001 

6, 537, 319 
918, 643 
201,465 

3, 213, 264 
625, 258 
616,911 

4, 19.3. 136 
342. 760 
454, 974 
213, 445 
795. 462 

2, 243, 691 
232, 765 
133, 032 
918, 801 

1,018,941 
611,357 

1, 332, 645 
96, 535 


1, 229, 414 

411,840 

539, 329 

9, 460, 970 

880, 076 

2, 176, 539 

300, 664 

1,031,923 

1, 430, 591 

1,461,922 

447, 956 

305, 583 

9, 075, 919 

3, 025, 664 

1, 349. 045 

1,041,478 

1, 314. 648 

1,249.311 

617,571 

2, 172, 646 

4, 447. 238 

6, 092, 353 

1,946,591 

487, 121 

2, 642, 431 

363, 173 

685, 861 

177,477 

408, 729 

5,075,812 

250, 980 

15, 883, 792 

1,669,770 

215,110 

7, 368, 102 

1, 034, 076 

1, 203, 998 
9, 274, 851 

746, 960 

846, 264 

222, 729 

1,470,235 

3, 975, 202 

464, 623 

232, 392 

1, 854, 899 

2,098,003 

1,322,015 

2, 557, 691 
190, 389 


22, 069 
9,000 

11,587 
386, 029 

32, 801 
128, 666 

35. 490 
37,914 
88, 922 
54, 181 
14, 042 

5.721 

323, 855 

65, 996 

36, 907 

24, 616 

45, 350 

37, 537 

21, 249 

83, 610 

210, 596 

160, 661 

. 63,016 

8,685 

120, 619 

9,846 

23,004 

9,831 

17,765 

167, 165 

5,552 

842, 490 

62, 677 

4,066 

248, 239 

24, 013 

25. 491 
345, 630 

35, 971 
17, 357 

5,616 

41, 898 

117,012 

10, 839 

8,501 
63,277 
47, 846 
29, 543 
83, 651 

5,054 


7,029 

4,580 

4,078 

131,268 

11,756 

22, 368 

3,438 

13, 465 

25, 410 

8,092 

1.983 

2,808 

68,715 

18, 510 

15. 833 

9,824 

10, 550 

9,132 

6,318 

24, 306 

49, 213 

44, 461 

20,978 

4.005 

27, 682 

4,963 

6,393 

3,311 

5,917 

45, 670 

2,100 

208, 212 

6, 928 

2,533 

54, 099 

9,028 

12, 038 

72, 888 

8,010 

4, .335 

3,620 

9,107 

38, 777 

3, 135 

3,224 

11,425 

22, 578 

4,544 

23,413 

1,925 


1, 523, 984 

564, 075 

758, 538 

13, 248, 199 

1,285,366 

2, 683, 657 

402, 502 

1,276,150 

1, 979, 727 

1, 834, 569 

585, 771 

486, 631 

11,839,400 

3, 970, 316 

2, 573, 459 

1, 829, 340 

1, 754, 365 

1,662,196 

746, 701 

2, 694, 318 

5, 324, 044 

7, 380, 259 

2, 936, 788 

673, 561 

3, 602, 099 

593, 867 

1,348,932 

229, 985 

506, 288 

6,036,480 

391,122 

20, 015, 459 

2, 098, 719 

546, 809 

9, 053, 107 

1, 529, 733 
1, 664, 988 

11,303,195 
919, 538 

1,028,441 
545, 223 

1, 865, 052 

5, 850, 745 
601,185 
292, 559 

2,271,229 

2, 804, 714 
1, 5.39, 024 
3,392,629 

281,391 


147, 828 

59,622 

72, 768 

1,744,077 

150, 660 

358, 789 

73, 909 

167, 712 

233, 665 

203, 838 

69, 937 

49,056 

1, 578, 607 
446,091 
284, 944 
204, 776 
178, 268 
179, 684 

71,607 
314, 292 
639, 978 
837, 662 
321, 326 

66, 656 
426, 254 

66, 661 
154, 795 

30, 688 

53, 480 
720, 213 

42, 088 

2, 702, 269 
201,703 

57, 856 

1,079,062 

154, 120 

202, 580 

1,340,819 

112,729 

90,511 

59, 443 

194, 432 

721, 707 

54, 193 

28, 439 

240,012 

338, 268 

150,898 

373, 185 

32, 328 


1 


? 




2 


3 


Arkansas ._ 


3 


4 




4 


,1 


Colorado 


5 


6 
7 


Connecticut— 

Delaware-- 


6 
7 


8 
9 


District of Columbia. . . 
Florida 


8 
9 


10 
11 


Georgia 

Hawaii 


10 
11 


1? 


Idaho 


12 


13 


Illinois . - . 


13 


14 




14 


15 


Iowa 


15 


16 


Kansas.- - 


16 


17 


Kentucky .. . 


17 


18 


Louisiana . 


18 


19 




19 


?n 


Maryland 


20 


21 
?? 


Massachusetts 

Michigan 


21 
22 


?3 


Minnesota 


Xi 


?4 




24 


?5 


Missom'i 


25 


?6 




26 


?7 


Nebraska . - 


27 


?8 




28 


29 
30 


New Hampshire 

New Jersey — 


29 
30 


31 




31 


3? 


New York — --_ .. 


32 


33 


North Carolina— - - 


33 


34 


North Dakota 


34 


35 


Ohio 


35 


3fi 


Oklahoma- __ _ _- 


36 


37 




37 


38 


Pennsylvania -- _ 


38 


39 




39 


40 


South Carolina 


40 


41 


South Dakota 


41 


4? 




42 


43 


Texas . 


43 


44 


Utah 


44 


45 


Vermont.. .-. -- -. . 


45 


46 


Virginia . 


46 


47 




47 


48 


West Virginia. . 


48 


49 




49 


."iO 




50 




Total 




n\ 


54, 809, 740 


114,731,956 


4, 281, 453 


1, 116, 975 


150,326,429 


18,084,485 


51 










For footnotes, see pp. 52-54; for extent to which data are estimated, see pp. 9-10. 



46 



STATISTICS OF INCOME FOR 194 7, PART 1 



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50 



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STATISTICS OF INCOME FOR 194 7, PART 1 



51 



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52 



STATISTICS OF INCOME FOR 19 47, PART 1 



Footnotes for tables 1 through 6 



1 Adjiistod gross incomo 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 "\'o adjusted cross income" and the 
size of the deficit is disregarded. 

' Adjusted gross income is gross income minus 
allowable trade and business deductions, expenses 
of travel and lodging in connection with employ- 
ment, reimbursed expenses in connection with em- 
ployment, deductions attr butable to rents and 
royalties, certain deductions of life tenants and 
income beneficia'-ics 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. 

• 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. (Credits 
are reported on individual returns, Form 1040, with 
itemized deductions and on fiduciary returns. Form 
1041.) 

* Includes the nontaxable returns with adjusted 
gross income of $4,500 or more. 

' Returns with no adjusted gross income are 
returns 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. 

« Less than 0.005 percent. 

' Not computed. 

' Adjusted gross deficit. 

' Adjusted gross income less adjusted gross deficit. 

'O Salaries and wages include annuities, pensions, 
and retirement pay not reported in the schedule 
for annuities and pensions, but errlude wages, not ex- 
ceeding $100 per return from which no tax was with- 
held, reported as other income on Form W-2 (see 
note 20). 

" Dividends, foreign and domestic, include 
partially tax-exempt dividends on share accounts in 
Federal savings and loan associations, but exclude 
dividends not exceeding $100 per return reported as 
other income on Form \V-2 (see note 20), and divi- 
dends received through partnerships and fiduciaries. 

12 Interest received includes interest on notes, 
mortgages, bank deposits, corporation bonds before 
amortization of bond premium, and taxable and 
partially tax-exempt interest on Government obliga- 
tions before amortization of bond premium; also 
includes, when received through partnerships and 
fiduciaries, partially tax-exempt interest on Govern- 
ment obligations and partially tax-exempt dividends 
on share accounts in Federal savings and loan associ- 
ations. Excludes interest, not exceeding $100 per 
return, reported as other income on Form VV-2 (see 
note 20). 

" 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. 

" Net profit from rents and royalties is the excess of 
gross rents received over <leductions for depreciation, 
repairs, interest, taxes, and other expenses attributa- 
ble to rent income; and the excess of gross royalties 
over depletion and other royalty expeii.ses. Con- 
versely, net loss from these sources is the excess of the 
respective expenses over gross income received. 



" Net jirofit from business or profession is the 
excess of gross receipts from business over deductions 
for business expenses and the net operating loss 
deduction due to the unabsorbed net operating loss 
from business, partnership, and comm'jn 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. 

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

" 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-overs from the years 1942-46, inclusive, not 
previously deducted. Deduction for the loss, how- 
ever, is limited to the amount of such loss, or to the 
net income (in the case of individuals, adjusted gross 
income if taxed under Supplement T) computed 
without regard to gains and losses from sales of capi- 
tal assets, or to $1,000, whichever is smallest. Sales 
of capital assets include worthless stocks, worthless 
bonds if they are capital assets, nonbusiness bad 
debts, certain distributions from employees' tru.st 
plans, and each participant's share of net short- and 
long-term capital gain and loss to be taken into 
accoimt from partnerships and common trust funds 

" Net gain or loss from sales or exchanges of proper- 
ty other than capital assets is that from the sales of 
(1) property used in trade or business of a character 
wlaich is subject to the allowance for depreciation, (2) 
obligations of the United States or any of its posses- 
sions, a State or Territory or any political subdivi- 
sion thereof, or the District of Columbia, issued on 
or after March 1, 1941, on a discount basis and pay- 
able without interest at a fixed maturity date not 
exceeding 1 year from date of issue, and (3) real prop- 
erty used in trade or business. 

1' Income from e.states and trusts excludes partially 
tax-exempt interest on Government obligations and 
partially tax-exempt dividends on share accounts in 
Federal savings and loan associations. (The net 
operating loss deduction is allowed to estates and 
trusts and is deducted in computing the distributable 
income.) 

20 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. For returns with standard deduction, there is 
included $45,887,000 of wages not subject to with- 
holdinu, dividends, and interest, not exceeding in 
total $100 per return, reported as other income on 
1,099,440 returns. Form W-2. 

21 Exemption is .$500 for the taxpayer, $500 for the 
taxpayer's spouse if not dependent upon another 
person, and $500 for each closely related dependent 
(specified by law) who had less than $500 income and 
who received from the taxpayer more than one-half 
his support, for the year. 

22 Payments on 1947 declaration of estimated tax, 
in table 2, include the credit for overpayment of iirior 
year tax as well as the aggregate payments made on 
the declaration. Form 1040-ES. The freciuency of 
returns, in table '.i, includes returns showing credit 
only, cash payment only, and returns showing both. 



(Footnotes continued on p. 53) 



STATISTICS OF INCOME FOR 1947, PART 1 



53 



Footnotes for tables 1 through 6 — Continued 



M Returns with standard deduction are optional 
returns. Form W-2, and short-form returns, Form 
3040, with adjusted gross income, on both of which 
the tax is determined from the tax table; and long- 
form returns, Form 1040, with adjusted gross income 
of $5,000 or more on which the $500 standard deduc- 
tion is used. 

2< Returns with itemized deductions are long-form 
returns. Form 1040, on which nonbusiness deductions 
are itemized; long-form returns, Form 1040, with no 
deductions filed by taxpayers whose spouses item- 
ized deductions; and returns. Form 1040, with no 
adjusted gross income whether or not deductions are 
itemized. 

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

2" Interest paid on debts, bank loans, or mortgages 
excludes interest paid on business debts reported in 
schedules for rents and business, and interest on loans 
to buy tax-exempt securities, single-premium life 
insurance, or endowment contracts. (Reported on 
individual returns. Form 1040, with itemized deduc- 
tions and on fiduciary returns. Form 1041.) 

s' Taxes paid, reported on returns with itemized 
dedreticn''. include personal property taxes. 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 include Federal income taxes; 
estate, inheritance, legacy, succession, or gift taxes; 
taxes on shares in a corporation which are paid by 
the corporation without reimbursement from the 
taxpayer; taxes deducted in the schedules for rents 
and business; income taxes paid to a foreign country 
or possession of the United States if any portion 
thereof is claimed as tax credit; nor Federal social 
security and employment taxes paid by or for 
the employee. 

2' Losses resulting from fiie, storm, shipwreck, or 
other casualty, or theft, reported on returns with 
itemized deductions, are the actual nonbusiness 
losses sustained, that is, the value of such property 
less salvage value and insurance or other reimburse- 
ment received. 

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

8' Miscellaneous deductions, reported on returns 
with itemized deductions, include alimony payments, 
expenses incurred in the production or collection of 
taxable income or in the management of property 
held for the production of taxable income, amortiz- 
able bond premium, special deduction for the blind, 
the taxpayer's share of interest and real estate taxes 
paid by a cooperative apartment corporation, and 
gambling losses not exceeding gambling gains re- 
ported in income. 

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

" Net deficit reported on nontaxable returns. Form 
1040, consists of adjusted gross deficit on short-form 
returns and the net deficit on long-form returns 
resulting from the combination of adjusted gross 
deficit and itemized deductions or from the excess of 
itemized deductions over adjusted gross income. 
There is a net deficit on 348,375 returns of which 
299,072 show adjusted gross deficit and 49,303 show 
adjusted gross income of various amounts and- item- 
ized deductions of larger amounts. 



" Nontaxable returns are those with no adjusted 
gross income and returns with adjusted gross income 
which, when reduced by deductions, standard or 
itemized, and exemptions, results in no tax liability. 
The 1,111,071 nontaxable returns with adjusted gross 
income and with itemized deductions include 49,303 
returns with net deficit. 

'< Less than $500. 

'■' Number of returns associated with this item is 
subject to sampling variation of more than 100 per- 
cent. Neither the number of returns nor associated 
data are shown separately since they are considered 
too unreliable for general use; however, they are in- 
cluded in totals. For description of sample, see 
pp. 9-10. 

" Excludes returns. Form \V-2, with this source of 
income reported as other income (see note 20). 

" Includes 1,099,440 returns, Form W-2, showing 
other income consisting of wages not subject to with- 
holding, dividends, and interest not exceeding ia 
total $100 per return. 

3' Number of returns is subject to maximum sam- 
pling variation of 30 to 100 percent, dcppadinc on the 
number in the cell. For description of sample, see 
pp. 9-10. 

" 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 possession 
of the United States. Such credits are allowed only 
on returns with itemized deductions. 

" Returns with normal tax and surtax consist of (1) 
the optional returns, Form W-2, and short-form 
returns. Form 1040, wherein the 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 are reported; that is, all taxable long-form 
returns except those on which the alternative tax is 
imposed (see note 41) . 

^' Returns with alternative tax are long-form 
returns, Form 1040, wherein (1) the net income in- 
cludes an excess of net long-term capital gain 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 assets. Alternative tax (not 
effective on returns with surtax net income under 
$18,000) is the sum of (1) a partial tax computed at 
the regular normal tax and surtax rates on net in- 
come reduced for this purpose by the excess of net 
long-terra capital gain over net short-term capital 
loss, and (2) 50 percent of such excess. 

" Includes Alaska. 

" Total income classes are based on the amount of 
total income tabulated for taxable fiduciary returns 
(see note 50) . 

♦* Dividends, foreign and domestic, exclude par- 
tially tax-exempt dividends on share accounts in 
Federal savings and loan associations and all divi- 
dends received through partnerships and fiduciaries. 

<5 Interest received on bank deposits, notes, mort- 
gages, corporation bonds, taxable and partially tax- 
exempt interest on Government obligations, and 
partially tax-exempt dividends on share accounts in 
Federal savings and loan associations. Also includes 
such Government interest and partially tax-exempt 
dividends on share accounts received through part- 
nerships and fiduciaries. 

" Trade or business profit or loss is the current 
year profit or loss. (N et operating loss deduction 
is reported in miscellaneous deductions.) 



(Footnotes continued on p. 54) 



54 



STATISTICS OF INCOME FOR 1947, PART 1 



Footnotes for tables 1 through 6 — Continued 



<' Partnership not profit or loss ejcZjtde* taxable and 
partially tax-exempt interest on Government obli- 
gations, 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. 

<s Income from fiduciaries excludes taxable and 
partially tax-exempt interest on Government obli- 
gations, and partially tex-exempt dividends on 
share accotmts in Federal savings and loan associa- 
tions. 

*» Miscellaneous income includes taxable income 
from sources other than those specified on the return 
form. 

'» Total income is the amount resulting from the 
combination of profit or loss from rents and royalties, 
from trade or business, from pirtnerships, from sales 
or exchanges of property, together with income from 
dividends, interest, estates, and from miscellaneous 
income. (Total income is an approximation of the 
adjusted gross income tabulated for individual 
returns.) 

« Taxes paid include State income ta.xes, certain 
retail sales ta.xes, and real estate taxes except those 



levied for improvement which tend to increase the 
value of property. This deduction does not include 
Federal income taxes, estate, inheritance, legacy, 
succession, or gift taxes, nor taxes imposed upon 
shares in a conHiration which are paid by the corpora- 
tion without reimbursement from the taxpayer; 
taxes deducted in the schedules for business and rent 
income, nor income taxes paid to a foreign country 
or possession of the United States if any portion 
thereof is claimed as a tax credit. 

'2 Miscellaneous deductions include the net oper- 
ating loss deduction, losses resulting from fire, 
storm, shipwreck, or other casualty or from theft, 
not compen.sated by insurance or otherwise, and 
other authorized deductions for which no separate 
provision is made on the return form. 

M Balance income is the excess of total income 
over total deductions; that is, income before the 
amount distributable to beneficiaries is deducted. 

5* Net income taxable to the fiduciary is the net 
income after subtracting from the balance income 
the amount distributable to beneficiaries. 

" Exemption is $500 for each estate and $100 for 
each trust, in the form of a credit against net income 
for purposes of both normal tax and surtax. 



STATISTICS OF INCOME FOR 1947, PART 1 



55 



Table 7. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 1914-43, ^^t income and tax, 1916—43; 
individual returns with adjusted gross income by adjusted gross income classes: 
Number of returns, adjusted gross income, and tax, 1944-4^j <^lso aggregates for 
individual returns with no net income, 1928-43 (inchiding fiduciary returns for 
1943), and for individual returns with no adjusted gross income, 1944-4T 

[Income classes and money figures in thousands of dollars] 



Net income classes ' 


Number of returns 


1914 


1915 


1916 '« 


1917 


1918 


1919 


Individual returns and taxable 
fiduciary returns with net in- 
come: 2 
Under 1 














1 under 2 . . . . 








1, 640, 758 

838, 707 

560, 763 

270, 666 

112, 502 

30, 391 

12, 439 

3,302 

2, 347 

559 

315 

141 


1,516,938 

1,496,878 

932, 336 

319,356 

116,569 

28, 542 

9,996 

2,358 

1,514 

382 

178 

67 


1, 924, 872 


2 under 3 








1, 569, 741 


3 under 5 . . 


149, 279 

127,448 

58,603 

14, 676 

5,161 

1,189 

769 

216 

114 

60 


127,994 

120,402 

60, 284 

17,301 

6,847 

1,793 

1, 326 

376 

209 

120 


157, 149 

150, 553 

80, 880 

23,734 

10, 452 

2,900 

2,437 

714 

376 

206 


1, 180, 488 


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


438, 851 


10 under 25 


162, 485 


25 under 50 


37, 477 


50 under 100 .. 


13, 320 


100 under 150 . 


2,983 


150 under 300.. 


1,864 


300 under 500 . . 


425 


500 under 1,000 


189 


1,000 and over 


65 






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


357, 515 


336, 652 


429,401 


3,472,890 


4,425,114 


5, 332, 760 







Net income classes ' 


Number of returns 


1920 


1921 


1922 


1923 


1924 


1925 


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




401, 849 

2,440,544 

2, 222, 031 

1,072,146 

353, 247 

132. 344 

28,946 

8,717 

1,367 

739 

162 

63 

21 


402, 076 

2,471,181 

2, 129, 898 

1,190,115 

391,373 

151, 329 

35, 478 

12, 000 

2,171 

1,323 

309 

161 

67 


368, 502 

2, 523, 150 

2, 472, 641 

1,719,625 

387, 842 

170, 095 

39, 832 

12, 452 

2,339 

1,301 

327 

141 

74 


344, 876 

2,413,881 

2, 112, 993 

1, 800, 900 

437,330 

191,216 

47, 061 

15,816 

3,065 

1,876 

457 

242 

75 


98, 178 


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 


?. under 5 


1, 327, 683 


.•i under 10 


503, 652 


10 under 25- 


236, 779 


25imder50 


59, 721 


50 under 100 


20, 958 


100 under 150. 


4,759 


150 under 300. 


3,223 


300 under 500 


892 


500 under 1,000 


479 


1,000 and over . . 


207 






Total Individual and tax- 
able fiduciary returns, 


7, 259, 944 


6,662,176 


6,787,481 


7, 698, 321 


7, 369, 788 


4, 171, 051 







For footnotes, see pp. 65-66. 



56 



STATISTICS OF INCOME FOR 1947, PART 1 



Tadle 7. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of retrirns, 1914-43, net income and tax, 1916-43; 
individual returns with adjusted gross income by adjusted gross income classes: 
Nttmber of returns, adjusted gross income, and tax, 1944-47; also aggregates for 
individual returns with no net income. 1928-43 {including fiduciary returns for 
1943), and for iridividual returns with no adjusted gross income, 1944-47 — Con. 

[Income classes and money figures in thousands of dollars] 



Net income classes ' 






Number of returns 






1926 


1927 


1928 


1929 


1930 


1931 


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


119,513 

1,045,519 

837, 792 

1, 240, 400 

560,549 

246. 730 

57, 487 

20.520 

4,724 

3,267 

892 

468 

231 


126, 745 

996, 098 

855, 762 

1,209. .345 

567, 700 

252, 079 

60, 123 

22. 573 

5,261 

3.873 

1,141 

557 

290 


111,123 

918, 447 

837, 781 

1,192,613 

628, 766 

270, 889 

68, 048 

27, 207 

7,049 

5, 678 

1,756 

983 

511 


126, 172 

903,082 

810,347 

1, 172, 655 

658. 039 

271,454 

63, 689 

24, 073 

6,376 

5,310 

1,641 

976 

513 


150, 000 

909, 155 

767, 684 

1,070,2;}9 

550, 977 

198, 762 

40,845 

13.645 

3.111 

2,071 

552 

318 

150 


185,391 


1 under 2 ... 


862, 153 


2 under 3 


675, 019 




912,630 


5 under 10 .. 


417,655 


10 under 25 


137, 751 


25 under 50. .. 


24, 308 


50 under 100 


7,830 


100 under 150 


1,634 


150 under 300 


1, 056 


300 under 500 


268 


500 under 1,000... 


149 


1,000 and over 


77 






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


4.138,092 


4, 101. 547 


4,070,851 
72,829 


4, 044, 327 
92,545 


3. 707, 509 
144, 867 


3, 225, 924 


Individual returns with no net 
income" .. 


184,583 










Grand total... . 


4, 138. 092 


4, 101, 547 


4, 143. 680 


4, 136, 872 


3, 852, 376 


3,410,507 







Net income classics ' 


Number of returns 


1932 


1933 


1934 


1935 


1936 


1937 


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


359, 688 

1, 489, 589 

967, 956 

703, 755 

251,014 

79, 210 

18.480 

6,902 

995 

695 

140 

86 

20 


397, 676 

1,480,717 

914, 198 

599, 075 

229,754 

75,643 

18.423 

6,021 

1.084 

695 

141 

81 

50 


320, 460 

1, 608, 095 

980, 682 

762, 536 

290, 824 

102, 892 

20, 931 

6,093 

982 

690 

116 

86 

33 


299, 594 

1, 777, 931 

1.123.699 

873. 673 

339, 842 

123, 564 

26.029 

8,033 

1. .395 

896 

206 

109 

41 


277, 803 

2,111,789 

1, 317, 752 

1. 029, 144 

440,886 

176,649 

41,137 

13.620 

2,606 

1,.544 

330 

178 

61 


297, 143 


1 under 2 


2, 524, 763 


2under3 


1,571.996 


3 under 5 . 


1.251,213 


5 under 10 


471,171 


10 under 25 .. 


178, 446 


25 under 50 . . 


.38, W8 


50 under 100 


12. 318 


100 under 150 . 


2,269 


150 under .300 


1,358 


.300 under 500 


312 


500 under 1.000 


162 


1,000 and over 


40 






Total individual and tax- 
able fiduciary returns, 

with net income .__ 

Individual returns with no net 
income " 


3, 877, 430 
206,293 


3, 723, 558 
168,449 


4, 094, 420 
104, 170 


4,575,012 
94,609 


5, 41.3, 499 
73, 272 


6, 350, 148 
8.3,904 






Grand total 


4, 083, 723 


3, 892, 007 


4. 198, 590 


4. 669, 621 


5,486,771 


6, 4:i4, 052 







For footnotes, see pp. 65-66. 



STATISTICS OF INCOME FOR 1947, PART 1 



57 



Table 7. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: A^umber of returns, 1914-43, net income and tax, 1916-43; 
individual returns ivith adjusted gross income by adjusted gross income classes: 
Number of returns, adjusted gross income, and tax, 1944-4^; o-lso aggregates for 
individual returns with no net income, 1928-43 {including fiduciary returns for 
1943), and for individual returns with no adjusted gross income, 1944-47 — Con. 

[Income classes and money figures in thousands of dollars] 



Net income classes ' 


Number of returns 


1938 


1939 


1940 


1941 


1942 


1943 


Individual returns and taxa- 
ble fiduciary returns, with 
net income: 2 

Under 3, Optional Form 
1040A, not distributed— . 








10, 252. 708 

1. 976. 368 

5. 754. 402 

4. 722. 477 

2. 199. 668 

&36. 901 

243. 081 

49, 521 

14, 850 

2,784 

1,620 

367 

169 

57 


16, 106. 039 

3, 228. 706 

7. 172, 627 

5. 430, 790 

3, 422, 331 

785. 785 

300. 161 

65. 137 

19, 793 

3,585 

1,985 

415 

199 

40 


20, 341, 523 


Under 1 

1 under 2 12 

2 under 3 

3 under 5 . 


389. 871 

2, 433, 949 

1, 614. 982 

1,172,409 

415, 596 

140. 781 

26, 336 

7,259 

1, 326 

766 

207 

118 

57 


374, 223 

3,036,444 

2, 060. 540 

1, 468, 402 

484, 698 

164, 707 

31, 992 

9,272 

1,618 

935 

212 

111 

45 


1,941,122 

5, 026, 595 

5, 264, 991 

1, 652, 825 

539, 159 

189, 291 

37. 264 

10, 673 

1,964 

1,131 

267 

128 

52 


3. 097, 513 
6. 108, 585 
6. 341, 999 
6. 096, 027 


5 under 10 .. .- 


1, 107. 412 


10 under 25 


390. 203 


25 under 50 


86. 203 


50 under 100 


25, 362 


100underl50 .. 


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 re- 
turns, with net income 
Individual returns with no 
net income " 


6, 203, 657 
100, 233 


7, 633, 199 
82, 461 


14, 665, 462 
112, 697 


25, 854, 973 
99,828 


?.6 537, 593 
163, 136 


43, 602, 456 
216, 738 






Grand total- - _ _ 


6, 303, 890 


7, 715, 660 


14, 778, 159 


25, 954, 801 


36, 700, 729 


43, 819, 194 











Number of returns 




Adjusted gross income classes ' 


1944 


1945 


Preliminary 




1946 


1947 


Individual returns: 

With adjusted gross income:* 

Under 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 


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 

3.';3. 346 

155. 308 

83. 229 

120, 220 

33, 495 

5.530 

2,871 

528 

258 

71 


4, 716. 303 

6.174,202 

7, 259, 343 

7. 894. 044 

7, 430. 633 

6. 021. 035 

7. 036. 187 

2. 796. 585 

2,331.853 

452. 271 

192, 540 

100. 361 

145, 231 

39, 101 

6,373 

3,339 

652 

323 

94 


4, 315, 873 




5. 437, 964 


1 under 1.5 '» 


6, 363, 078 




7. 357, 596 


2 under 2.5 - 


7, 606, 050 


2.5 under 3 


6, 846, 245 




9, 162, 536 




3, 886. 687 




2, 837, 585 




486, 961 


15 under 20 - 


201, 300 


20 under 25 . -- --. - --- 


102, 386 


25 under 50 - 


146, 782 


50 under 100 - ..- - 


38, 049 


100 under 150 --- - 


6,353 


150 under 300 . - 


3,417 


300 under 500 . - -- 


658 


500 under 1,000 _-_ - - - 


302 


1 000 and over - - - 


114 






Total - - -— 


46, 919. 590 
191,905 


49, 750, 991 
181, 792 


52, 600. 470 
216.077 


54, 799, 936 




299,072 








47, 111. 495 


49, 932, 783 


62, 816, 547 


65,099,008 







For footnotes, see pp. 65-66. 



58 



STATISTICS OF INCOME FOR 1947, PART 1 



Table 7. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 1914-43, net income and tax, 1916-43; 
individual returns with adjusted gross income by adjusted gross income classes: 
Number of returns, adjusted gross income, and tax, 1944-47; also aggregates for 
individual returns ivith no net income, 1928-43 {including fiduciary returns for 
1943), and for individual returns with no adjusted gross income, 1944-47 — Con. 

[Income classes and money figures in thousands of dollars] 



Net income classes • 


Net income ' 


1916 


1917 


1918 


1919 


1920 


1921 


Individual returns and tax- 
able fiduciary retui-ns, with 
net income; 2 
Under 1... 












213 850 


1 under 2 

2 under 3 




2,461,137 

2, 064, 977 

2,115,865 

1,827,508 

1,687,166 

1,042,320 

846, 894 

400, 492 

474, 652 

209, 905 

214,631 

306, 836 


2, 232, 355 

3, 626, 825 
3, 535, 219 
2, 145, 690 
1,736,548 

978, 043 
679, 721 
284, 107 
305, 025 
144, 545 
119,076 
137, 487 


2,829,113 

3, 807, 286 

4,513,264 

2,954,137 

2,412,276 

1,277,365 

896, 497 

358, 393 

371,149 

159, 071 

128,290 

152,650 


4, 050, 067 

6, 184, 543 

5, 039, 607 

3,068,331 

2,547,905 

1,307,785 

810,386 

265, 512 

215,139 

89,314 

79,963 

77,078 


3, 620. 762 
5, 325, 931 
4,054,891 
2,378,759 
1 958 156 


3 under 5 .. .._.__ 


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


5 under 10 . _ 


10 under 25 


25 under 50 


979, 629 
582, 230 
163 521 


50 under 100 . . 


100 under 150 . . 


150 under 300 


145,948 
61 343 


300 under 500 


500 under 1,000 


42,780 
49 411 


1,000 and over 






Total individual and 
taxable fiduciary re- 
turns, with net in- 
come 


6, 2S8, 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 tax- 
able fiduciary returns, with 
net income: » 
Under 1 


247, 564 

3, 630, 571 
5, 153, 497 

4, 500, 558 
2,641,905 
2, 255, 872 
1, 208, 274 

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


252, 513 

16 3, 693, 642 

18 6, 073, 444 

'« 6, 469, 195 

'9 2, 653, 026 

i« 2, 538, 079 

1,350,680 

833, 898 

280, 656 

260, 584 

124, 569 

95, 107 

152,072 


235, 452 

3, 564, 474 

5, 277, 147 

6, 827, 924 

2,991,188 

2, 855, 397 

1,599,848 

1, 066, 784 

377, 645 

374, 609 

171,249 

158,462 

155, 974 


58,306 

1, 774, 602 

2, 047, 970 

5, 2:56, 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, 895. 759 
3,748,058 
2.051.771 
1 535 387 


3 under 5 

5 under 10 


10 under 25... 


25 under 50 


50 under 100 


100 under 150 


636 019 


150 under 300. 


787. 270 


300 under 500 


431 122 


500 under 1,000 


378.167 
600.641 


1,000 and over. . 




Total individual and 
taxable fiduciary re- 
turns, with net in- 
come 


21,336,213 


«« 24,777,466 


25, C56, 153 


21,894,576 


21, 958, 506 


22, 545, 091 





For footnotes, see pp. 65-66. 



STATISTICS OF INCOME FOR 194 7. PART 1 



59 



Table 7. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 1914-43, net income and tax, 1916-43; 
individual returns with adjusted gross income by adjusted gross income classes: 
Number of returns, adjusted gross income, and tax, 1944-4'^,' dlso aggregates for 
individual returns with no net income, 1928-43 {including fiduciary returns for 
1943), and for individual returns with no adjusted gross income, 1944^4^ — Con. 

[Income classes and money figures in thousands of dollars] 



Net income classes ' 






Net income ' 






1928 


1929 


1930 


1931 


1932 


1933 


Individual returns and tax- 
able fiduciary returns, with 
net income: 2 
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, 283 

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 

18 2, 597, 915 

1, 677, 039 

1, 160, 398 

629, 639 

393, 206 

119,896 

118,008 

52, 469 

57, 874 

35, 240 


264 784 


1 under 2_ ._ . _ . _ 


2 093' 292 


2 under 3 . 


2, 295, 586 
2, 207, 458 
1, 537, 875 
1,112,086 
630, 005 
401 049 


3 under 5 . 


5 under 10 __ _ ... 


10 under 25 . 


25 under 50 


sounder 100 


100 under 150 


129 159 


150 under 300 


139 215 


300 under 500 


54 570 


500 under 1,000.. 


56 700 


1,000 and over . .. 


86, 857 




Total individual and 
taxable fiduciary re- 
turns, witli net in- 
come 

Individual returns with no 
net income". ... 


25, 226, 327 
17 499, 213 


24, 800, 736 
1' 1, 025, 130 


18,118,635 
" 1, 539, 452 


13, 604, 996 
171,936,878 


16 11,655,909 
1' 1, 480, 922 


11,008,638 
17 1,141,331 







Net income classes 1 


Net income 5 


1934 


1935 


1936 


1937 


1938 


1939 


Individual returns and taxable 
fiduciary returns, with net 
income: 2 

Under 1 


211,113 

2, 277, 726 

2, 467, 851 

2, 839, 348 

1, 952, 891 

1, 513, 592 

708, 530 

405, 976 

117,744 

140, 960 

43, 832 

59, 464 

57, 775 


198, 900 

2, 534, 828 
2, 831, 583 

3, 249, 107 
2, 283, 402 
1,822,271 

882, 309 
535, 772 
166, 379 
179,911 
77, 907 
73,811 
73, 630 


187, 113 

3,011,409 

3,32,5,252 

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 


3 under 5_ . ... 


5, 434, 218 


5 under 10 


3,241,405 


10 under 25 


2, 416, 728 


25 under 50 


1, 079, 972 


50 under 100 . ._ 


617, 798 


100 under 150 ... .. ... 


193, 959 


150 under 300 


187, 482 


300 under 500.- 


81,387 


500 under 1,000 . 


74, 090 


1,000 and over.. 


81,370 






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


12, 796, 802 
17 412, 859 


14, 909, 812 
17 381,353 


19,240,110 
17 286, 632 


21, 238, 574 
17 308, 518 


18,897,374 
'354,156 


23,191,871 
17 284, 327 







For footnotes, see pp. 65-66. 



60 



STATISTICS OF INCOME FOR 194 7, PART 1 



Table 7. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Niunber of returns, 1914-43, net income and tax, 1916 43; 
individual returns with adjusted gross income by adjusted gross income classes: 
Number of returns, adjusted gross income, and tax, 1944-47; also aggregates for 
individual returns with no net income, 1928-43 {including fiduciary returns for 
1943), and for individual returns with no adjusted gross income, 1944-47 — Con. 

[Income classes and money figures in thonsands of dollars] 



Net Income classes ' 


Net income » 


1940 


1941 


1942 


1943 


Individual returns and taxable fiduciary returns, with 
net income: • 
Under 3, Optional Form 1040 A, not distributed 




17,531.107 

1,429,168 

8.872,128 

11,479.181 

8. 000. 997 

4,286.515 

3, 583, 574 

1, 673, 403 

994. 006 

333.998 

322. 432 

139, 765 

115,661 

106,091 


25.715.974 

2. 120. .387 

10.869.168 

13. 294. 849 

12. 453. 166 

6. 254. 452 

4. 452. 9a3 

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. 6.32 
6.014.768 
3. 604. 433 

2. 785. 641 
1, 257. 086 

712.495 
235. 754 
226, 596 
101, 756 
84,224 
95,564 


1,989.496 


1 under 2 '•„ . 


9. 245. 184 


2 under 3.. 


15. 863, 154 




22.181.366 




7, 383. 871 


10 under 25 


5,801.889 




2.912.220 


sounder 100 


1. 690. 7.58 


100 under 1,50 


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, 
witti net income -- 


36, 588, 546 
"311,385 


58, 868. 025 
" 292, 023 


78. 889. 362 
" 198, 598 


99, 585, 627 




"226,346 










Adjusted gross income • 




Adjusted gross income classes » 


1944 


1945 


Preliminary 




1946 


1947 


Individual returns: 

Under 0.5 


947. 548 
4, 594. 223 
9.082.812 
11.988,824 

13, 454, 6.30 

14. 530. 6.59 
23. 773, 010 
12,432,205 
11,7.35,065 

3,602,112 

2, 224. 022 

1,504,311 

3, 388, 703 

.1, 926, 020 

584, 702 

510. 236 

177. 025 

149.017 

109.611 


1,498.401 

4. 660. 978 

9. 213. 989 

12. 537, 887 

14.2,36,038 

14, 394, 603 

23,142,517 

11,541.980 

12. 273. 236 

4, 267, 146 

2, 668, 955 

1,853,715 

4, 052, 666 

2, 2,32, 799 

661,464 

569. 597 

202. 032 

169, 744 

123. 384 


1. 295. 218 
4.652.820 
9. 107. 885 

13. 818. 825 
16.660.568 
16.467.266 
24,113,899 
12, 380, 802 
15, 288. 504 
5, 460, 356 

3. 306. 371 

2, 232. 572 

4. 885. 091 
2. 593. 410 

761.223 
660.887 
243.268 
216. 896 
184. 145 


1,169.815 




4. 098, 033 




7, 970. 953 




12. 892. 953 


2 under 2.5 — 


17, 088, 079 




18, 780, 176 


3 under 4 


31, 476. 430 




17.229.570 


5 under 10.- 


18. 433. 619 




5. 870, 665 


15 under 20 . 


3. 455. 452 




2. 276, 347 


25 under 50 . 


4, 923, 479 




2, 525. 752 


100 under 150 . 


759. 938 




678.000 


300 under 500... 


249. 255 




201.811 


1,000 and over 


214,946 






Total 


116.714,736 
>' 249, 771 


120,301.131 
17 292, 472 


134. 330 006 
i; 247, 206 


150, 295. 276 




" 659, 193 







For footnotes, see pp. 65-66. 



STATISTICS OF INCOME FOR 1947, PART 1 



61 



Table 7. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 1914~4S, net income and tax, 1916-43; 
individual rettirns with adjusted gross income by adjusted gross income classes: 
Number of returns, adjusted gross income, and tax, 1944-^7; also aggregates for 
individual returns with no net income, 1928~43 {including fiduciary returns for 
1943), and for individ^ial returns with no adjusted gross income, 1944~47 — Con. 

[Income classes and money figures in thousands of dollars] 



Net income classes ' 


Tax' 


1916 


1917 


1918 


1919 


1920 


1921 


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












174 


1 under 2 




16, 244 
9,097 
18,283 
44, 066 
80, 695 
76, 593 
85, 028 
55, 766 
86, 718 
50, 228 
59, 349 
109, 425 


26, 482 
35. 415 
82,929 
93, 058 
142, 449 
130, 241 
147, 429 
95, 680 
136,156 
79, 165 
69, 834 
88, 885 


24, 696 

28, 258 
75,915 
91,538 
164, 833 
154,946 
186,358 
118,705 
163, 095 
86, 031 
76, 228 
99, 027 


36, 860 
45, 508 
83,496 
97, 886 
172, 259 
154,265 
163,718 
86, 588 
92, 604 
47, 043 
45, 641 
49, 185 


29,161 


2 under 3 




20, 712 


3 under 5 


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


42,744 


5 under 10 


68,871 


10 under 25 


126,886 


25 under 50 . 


112,910 


50 under 100 . - 


115,712 


100 under 150 


52, 330 


150 under 300 . 


61,496 


300 under 500 - - 


31,860 


500 under 1 ,000 


25, 112 


1,000 and over. . 


31,420 






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


173, 387 


691, 493 


1,127,722 


1, 269, 630 


1, 075, 054 


719,387 


Net income classes • 


Tax' 


1922 


1923 


1924 


1925 


1926 


1927 


Individual returns and taxable fiduciary 
returns, with net 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 

i« 16, 606 

i« 46, 048 

18 54, 075 

18 103, 109 

103, 601 

108, 879 

55,719 

62, 104 

31, 669 

25, 498 

35, 788 


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


69 

1,704 

3,809 

8,326 

19, 149 

74, 172 

120, 689 

147, 843 

79, 472 

103, 059 

55, 722 

53,674 

66, 867 


56 

1,761 

4,217 

7,245 

20, 272 

72, 465 

112, 797 

140, 947 

77,900 

103,997 

55, 256 

53, 665 

81,893 


40 




1,234 


2 under 3 


3,970 




6,508 


5 under 10 - - 


20,665 


10 under 25 - - 


74, 226 


25 under 50 - - 


119,475 


50 under 100 — 


156, 676 


100 under 150 .. .. 


87, 398 


150 under 300 


123, 776 


300 under 500 


73,750 




64, 265 


1,000 and over 


98, 657 






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


861, 057 


i« 661, 666 


704, 265 


734, 555 


732, 471 


830,639 




Tax' 


Net income classes i 


1928 


1929 


1930 


1931 


1932 


1933 


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


' 60 

1,550 

4,317 

7,475 

22, 896 

82, 758 

136, 568 

194, 447 

116,855 

182, 514 

113,250 

116,424 

185, 140 


17 

553 

1,404 

2,413 

9,551 

59, 893 

113,904 

160,814 

99, 560 

159,221 

97, 336 

106, 219 

191, 054 


37 

1,269 

3,310 

5,352 

17, 448 

49, 561 

72, 708 

87, 379 

48, 749 

62,463 

33, 053 

34, 289 

61, 098 


24 
943 
2,466 
3,832 
12, 407 
31,897 
40,096 
44, 780 
23, 135 
28,793 
15,411 
15, 457 
26, 886 


103 
12,254 
9,822 
20, 895 
35,615 
50,150 
43, 546 
47, 150 
24, 469 
31,912 
18, 554 
19,016 
16, 476 


97 


1 under 2 


10, 345 


2 under 3 


7,710 


3 under 5 - -- _ 


18,397 




35, 077 


10 under 25 - 


54, 977 




52,355 


50 under 100 - - 


57, 491 


100 under 150 


30,369 


150 under 300 . - - 


40, 412 


300 under 500 


17,910 


500 under 1,000 -- 


21, 221 


1,000 and over - 


27, 759 


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


1, 164, 254 


1,001,938 


476, 715 


246. 127 


329,962 


374,120 



For footnotes, see pp. 65-66. 



62 



STATISTICS OF INCOME FOR 1947, PART 1 



Table 7. — Inditidual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 1914-43, net income and tax, 1916-43: 
individual returns with adjusted gross income by adjusted gross income classes: 
Number of returns, adjusted gross income, and tax, 1944~4'^! olso aggregates for 
individual returns with no net income, 1928-43 (including fiduciary returns for 
1943), and for individual returns with no adjusted gross income, 1944-4^ — Con. 

[Income classes and money figures in thousands of dollars] 



Net incomes classes ' 



Tax' 



1935 



1937 



1939 



Individual returns and taxable fiduciary 
returns, with net income; 2 

Under! 

1 under 2 

2 under 3 

3 under 5 

Sunder 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 fi- 
duciary returns, with net In- 
come 

Individual returns with no net income ' ' 

Grand total 



111 
8,659 
7,567 
IS, 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, (570 

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 

&3, 529 

175, 709 

179,395 

194,507 

102, 062 

131,060 

67, 489 

74,156 

61, 457 



719 
15, 202 
13, 789 
33,920 
71,654 
134, 162 
120, 594 
116,989 
58,224 
69,744 
39, 832 
42,353 
48, 035 



744 
21,422 
21,374 
47, 424 
83, 430 
158,156 
146, 937 
146, 686 
71,970 
88,234 
44,237 
44, 598 
53.181 



511,400 



657, 439 



1,214,017 



1, 141, 569 



765,218 
615 



928,394 
300 



511,400 



657, 439 



1,214,017 



1,141,569 



765, 833 



928, 694 



Net income classes ' 



Tax' 



1941 



1942 8 



1943 



Income and 
victory tax 
on 1943 in- 
come » 



Total in- 
come and 
victory tax"> 



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 

25under 50 

50 under 100 

100 under 150 

150 under 300... 

300 under 500 

500 under 1,000 

1,000 and over 



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 



328, 479 

11,308 

140, 676 

298, 698 

408, 916 

406, 498 

683, 247 

574,217 

462, 842 

181,958 

187,259 

83, 779 

71,991 

• 65,756 



1,317,947 

80, 802 

496, 013 

963, 892 

1, 376, 442 
904, 148 

1,231,202 
948, 162 
742, 361 

286, 405 

287, 693 
122, 470 
103, 829 

65, 346 



2, 389, 266 

101, a33 

768, 590 

1.668.557 

2,971,234 

1, 490. 256 

1, 786. 542 

1,345,053 

1, 005. 645 

379, 290 

353. 706 

138,515 

116,233 

75,404 



2, 652, 207 

156, 124 

"2 918,831 

1.902.046 

3, 396. 255 

1,790.001 

2.159.690 

1.629.424 

1,222,948 

4ri3, 923 

434. 796 

164.305 

136, 993 

86, 571 



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

Individual returns with no net income "... 

Grand total 



1,495,930 
473 



3, 905, 625 
2,326 



8,926,712 



14, 589, 324 
694 



17,114,112 
31.800 



1, 496, 403 



3, 907, 951 



8, 926, 712 



14, 590, 018 



17, 145, 912 



For footnotes, see pp. 65-66. 



STATISTICS OF INCOME FOR 194 7, PART 1 



63 



Table 7. — Individual returns and taxable fiduciary returns, ivith net income, by 
net income classes: Number of returns, 1914—43, net income and tax, 1916-43; 
individual returns with adjusted gross income by adjusted gross income classes: 
Number of returns, adjusted gross income, and tax, 1944-4''' ! d^o aggregates for 
individual returns icith no net income, 1928-43 {including fiduciary returns for 
1943), and for individual returns with no adjusted gross income, 1944~4''' — Con. 
[Income classes and money figures in thousands of dollars] 





Tax 7 


Adjusted gross income classes ' 


1944 


1945 


Preliminary 




1946 


1947 


Individual returns: 

With adjusted gross income: * 
Under 0.5 










0.5 under 1 _ _ 


146, 361 

584, 939 

1, 026, 126 

1, 264, 429 

1, 455, 234 

2, 662, 163 
1,626,139 
1,997,510 

866, 922 

647,519 

505, 473 

1,412,266 

1,021,998 

360, 446 

337, 501 

121,513 

103, 804 

76, 058 


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 

619,816 

1, 669, 629 

1, 156, 298 

387, 962 

350, 103 

12.3, 617 

109, 962 

79, 900 


112. 705 

432, 817 

848, 468 

1, 142, 625 

1, 227, 337 

2, 099. 586 

1, 277, 523 

2, 160, 867 

1,105.837 

824. 524 

652, 023 

1, 800, 013 

1,223.315 

410, 973 

376, 701 

142, 808 

127, 671 

110,117 


99, 608 


1 under 1.5.. ._ _ _ 


387, 787 


1 5 under 2 


844, 726 


2 under 2.5... _ . — 


1, 291, 807 


2.5 under 3 .. . 


1,510,628 


3 under 4 


2, 767, 106 


4 under 5 


1.761,421 


5 nnder 10 


2, 550, 665 


10 under 15 


1, 172, 385 


15 under 20 


850, 451 


20 under 25 ..- 


656, 648 


25 under 50 . .- 


1, 788, 766 


50 under 100 . 


1, 186, 450 


100 under 150 _._ 


411,090 


150 under 300— . 


394, 900 


300 under 500.. . .. 


147, 832 


600 under 1,000- . 


122, 749 


1,000 and over. . . 


131, 263 






Total 


16, 216, 401 


17, 050, 378 


16, 075, 913 


18, 076, 281 







Filing requirements, personal exemption, and credit for dependent, under Federal tax 
laws, affecting the data for individual and fiduciary returns, 1914-4'^ 



1914-16 

(Act of Oct. 

3, 1913, and 

Revenue 

Act of Sept. 

8, 1916) 



. 1917-20 

(Revenue 

Acts of 

1916 as 

amended, 

1917, and 

1918) 



1921-23 

( Revenue 
Act of 
1921) 



(Revenue 
Act of 
1924) 



1925-31 

(Revenue 

Acts of 

1926 and 

1928) 



Requirements for filing returns: 

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

Combined gross income of, or ex- 
ceeding '^ 

Individuals, single or married and not 
living with spouse; and estates: i* 

Net income of, or exceeding 

Gross income of, or exceeding '* 

Trusts: >» 

Net income of, or exceeding 

Gross income of, or exceeding '8 

Personal exemption: 20 

Individuals, married and living with 

spouse, or head of family (1914-43). _. 

Individuals, single or married and not 

living with spouse and not head of 

family; and estates 

Trusts, credit allowed against net in- 
come in lieu of personal exemption— 
Credit for dependent 21 



$3,000 



$2, 000 



3,000 
3,000 



1,000 
1,000 



4,000 

3,000 
3,000 



2,000 



1,000 



1,000 
200 



$2, 000 
5,000 



1,000 
5,000 



1,000 
5,000 



1,000 
400 



$2, 500 
5,000 



1,000 
5,000 



1,000 
5,000 



2,500 



1,000 



1,000 
400 



$3,500 
6,000 



1,500 
5,000 



1,500 
5,000 



3,500 



1,500 



1,500 
400 



For footnotes, see pp. 65-66. 



64 



STATISTICS OF INCOME FOR 1947, PART 1 



Filing requirements, personal exemption, and credit for dependent, under Federal tax 
laws, affecting the data for individual and fiduciary returns, 1914-47 — Con. 



1932-37 

(Revenue 

Acts of 
1932, 1934, 
and 1936) 



1938-39 

(Revenue 

Act of 

1938, and 

Internal 

Revenue 

Code) 



1940 

(Internal 
Revenue 

Code as 
amended 

by the 
1940 act) 



1941 

(Internal 
Revenue 
Code as 
amended 
by the 
1941 act) 



1942 

(Internal 
Revenue 
Code as 
amended 
by the 
1942 act) 



Requirements for filinp; returns: 

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

Combined gross income of, or ex- 
ceeding IS 

Individuals, single or married and not 
living with spouse; and estates: " 

Net income of, or exceeding 

Gross income of, or£xceeding " — 
Trusts: '» 

Net income of, or exceeding 

Oross income of, or exceeding " 

Personal exemption: 20 

Individuals, married and living with 

spouse, or head of family (1914-43) . 

Individuals, single or married and not 

living with spouse and not head of 

family; and estates 

Trusts, crpdit allowed against net in- 
come in lieu of personal exemption 

Credit for dependent 21 



$2,500 
5,000 



1,000 
5.000 



1.000 
5,000 



2,500 



1,000 



» 1, 000 
400 



$2, 500 
6,000 



1,000 
5,000 



100 
6,000 



2,500 



1,000 



100 
400 



$2,000 



$1,500 



$1,200 



800 



100 

800 



2,000 



100 
400 



100 

750 



1,500 



750 



100 
400 



500 



100 
500 



500 



100 
350 



1&43 

(Internal 
Revenue 
Code as 
amended 
by the 
1942 act) 



1944-47 

(Internal 

Revenue 

Code as 

amended, 

by individual 

Income Tax 

Act of 1944, 

and Revenue 

Act of 1945) 



Requirements for filing returns; 22 

Individuals, " married and living with spouse (joint returns permissible) : 

Gross income of one spouse in excess of '* 

Combined gross income equal to, or in excess of " 

Individuals. 23 single or married and not living with spouse, and estates: •' 

Gross income of, or exceeding '8 

Trusts: '» 

Net income of, or exceeding 

Gross income of, or exceeding '8 

Personal exemption: 20 

Individuals, married and living with spouse, or head of family (1914-43).. 
Individuals, single or married and not livmg with spouse and not head 

of family; and estates 

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



$624 
1,200 



100 
500 

1,200 

500 
100 
350 



$600 



500 

100 
500 

1,000 

500 
100 
600 



For footnotes, see pp. 65-66. 



STATISTICS OF INCOME FOR 194 7 



Footnotes for historical data 



1 Net income classes are based on the amount of 
net income as described in note 5. Returns with 
net deficit, regardless of the amount, are designated 
as returns with no net income. 

' Data for returns with net income for 1914-15 
are secured from the annual reports of the Commis 
sioner of Internal Revenue; for 191(5-36 tabulate 
from Forms 1040 and 1040A showing net income, fll 
for individuals and for estates and trusts; for 1937 
tabulated from Forms 1040 and 1040A showing net i' 
come filed for individuals, from taxable Forms 10 
filed for estates and trusts, and from returns fj 
estates and trusts showing net income filed (ii, 
properly) on Form 1040, except that for 1938 a: 
subsequent years, the nontaxable returns in the lasf 
mentioned category are excluded. (For filing re- 
quirements, see chart on pp. 63-64.) 

Data for 1916 are completely tabulated for each 
return. For individual returns with net income 
under $5,000, the number of returns is obtained an- 
nually from records of the Internal Revenue Bureau, 
but the distribution of returns by net income classes 
as well as data regarding income and taxes and their 
distribution by net income classes, is estimated based 
on samples for 1918-27, 1929, and 1943, and is in part 
estimated and in part completely tabulated for 1917, 
1928, and 1930-42, except that for 1941-43 the returns, 
Form 1040A, do not show deductions or net income, 
therefore cannot be distributed by net income 
classes. For individual returns with net income of 
$5,000 under .$20,000, data and their distribution by 
net income classes, are estimated from samples for 
1943. For the fiduciary returns, data are completely 
tabulated from each return for 1937-43. 

3 Adjusted gross income classes are based on the 
amount of adjusted gross income (see note 6), except 
that returns with adjusted gross deficit, regardless 
of amount, are designated as no adjusted gross 
income. 

* Data for individual returns with adjusted gross 
income 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 dis- 
tribution of returns by adjusted gross income classes 
as well as data regarding mcome and taxes and their 
distribution by such classes is estimated on the bases 
of samples. (For filing requirements, see chart on 
pp. 63-64.) 

' Net income is the excess of total income over 
deductions and, in the case of fiduciary returns, the 
amount distributable to beneficiaries. 

Net income for 1922-31 is current year net income, 
that is, before the deduction for prior year net loss 
which is allowable against total income; for 1922-33 
includes the capital net gain ta.xed at 12^ percent; 
for 1924-33 excludes the capital loss for which a tax 
credit of 12'.2 percent was allowed; for 1940-43 is 
after the deduction for a net operating loss carried 
over from the two preceding years but not from any 
year beginning prior to January 1, 1939; for 1941-43 
includes the gross income reported on Form 1040A 
which does not provide for the reporting of deduc- 
tions or net income. 

' Adjusted gross income is gross income minus 
allowable trade and business deductions (including 
the net operating loss deduction), expenses of travel 
and lodging in connection with employment, reim- 
bursed expenses in comiection with employment, 
deductions attributable to rents and royalties, cer- 
tain deductions of life tenants and income benefi- 
ciaries 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. 




> IncomtH^^^^^HIRr on 1943 income is after 
the deductiSB^^^^Pable tax credits relating to 
foreign tax paio^i^^^tax paid at source on tax-free 
covenant bond interest, and is without regard to the 
amount of tax forgiven under the Current Tax Pay- 
ment 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. 

i« Total income and victory tax, reported on 1943 
returns is the aggregate of (1) the income and victory 
tax on 1943 income less credits for tax paid at source 
on tax-free covenant bond interest and income tax 
paid to foreign countries, (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 
unforgiven portion of the smaller of the 1942 or 1943 
tax liability of individuals. The last two amounts 
constitute the adjustments necessary for merging the 
1942 and 1943 tax habilities of individuals as provided 
under the Current Tax Payment Act of 1943. 

" Returns with no net income are returns showing 
a net deficit, that is, returns on which the sum of 
total deductions and, in the case of fiduciary returns 
for 1943, the amount distributable to beneficiaries 
exceed total income. Data for returns with no net 
income are not available prior to 1928. 

Data for 1928^1 are completely tabulated from 
Forms 1040; 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 the estimated data based on a sample 
of Forms 1040. For 1937^3, individual returns 
include those showing total deductions equal to 
total income. 

Net deficit for 1928-31 is the current year deficit, 
that is, before the deduction for prior year loss which 
is allowable against total income; for 1928-33 includes 
capital net gain; for 1928-31 includes capital net loss 
if reported in deductions by the taxpaytr; for 1932-33 
includes capital net loss wherever reportea; for 1940-43 
includes the net operating loss carried over from the 
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 individual returns with no net in- 
come on account of a net long-term capital loss, 
because the combined normal tax and surtax, com- 
puted on income excluding for this purjiose 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 returns and taxable 
fiduciary returns with no net income. 



(Footnotes continued on p. 66) 



64 



£\TISTICS OF INCOME FOR 1947, PART 1 



Filing requirement s,'[oot7iotes for historical data — Continued 



laws, affecting the data for 



Requirements for filinR returns: 

Individuals, married and living with 
spouse; husband and wife with sepa- 
rate incomes each to file a return 
unless income of each is included in 
joint, return: 

led net income of, or ex- 



th net 

^' for 

ftcd 

Sit. 

(Re^< 
Acts 



^t 
jOO 
and ovei;. rhO|p _ ' sepa- 

rately by husbanrtViioorinpiime'of'or ex"-"-'^ ''^® 
total tabulated as oL^°^ income oi, or ex ^^ ^^^^^ 

the returns of married v, ormarrTed andn'""'^ ^^'^ '°' 
eluded in thdr respective .^^ gg^j^^gg. ,, ses regard- 
less of the husband s mcoy^gg^jj^p 

19 Revised: 

1923: Net income and tax have been revised 
per Statistics of Income for 1925, pp. 28-29. 

1932: Net income has been revised per Statis- 
tics of Income for 1935, Part 1, p. 31, note 6. 

n Deficit. 

i» The filing requirements based on amount of 
gross income apply regardless of the amount of net 
income or deficit. 

" A return is required also for every estate or 
trust of which any beneficiary is a nonresident alien, 
regardless of the amount of income. For 1937 and 



thereafter, fiduciary returns for estates and trusts are 
required to be filed on Form 1041 instead of Form 
1040. 

2" Exemption for normal tax only, 1914-3.3; for 

both normal tax and surtax, 1934^7, except that for 

M944-45 on a joint return where th(> adjusti-d trross 

1832, 19»;tome of one spouse is less than $500 the normal-tax 

and i936,ejnption is $500 plus the adjusted pross income of 

ch spousn. 

■'I Credit for dependent is for noimal tax only, 

17-33; for both normal tax and surtax, 1934-4.3; for 
rtax only, 1944-45; for both normal tax and surtax 
16-47. 

For 1941-43, if head of a family only because of de- 
pendents for whom taxpayer would be entitled to 
credit, such credit is allowed for each such dependent 
except one. 

1942-43 on optional returns. Form 1040.\, a de- 
duction from gross income of .i385 is substituted for 
the amount stated in this chart. 

22 For 1943 an individual return is required also if 
there was a tax liability for 1942, regardless of the gross 
income for 1943. For 1943-47, an individual return 
must be filed to claim refund of tax, overpaid through 
tax withheld or payments on declaration, even 
though the gross income is less than stated in this 
chart. 

23 For 1944 and subsequent years, individuals in- 
clude minors. 

2< For net income in excess of $5,000, personal ex- 
emption 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 excess of $5,000. 

25 Certain trusts permitting accumulation of 
income were not allowed credit in 1937. 



o 



^?^^/..^4^3^ 



UNITED STATES TREASURY DEPARTMENT 

BUREAU OF INTERNAL REVENUE 



STATISTICS OF INCOME 
FOR 1947 

PART 2 

PRELIMINARY REPORT 

OF 

CORPORATION INCOME TAX RETURNS 
FILED THROUGH DECEMBER 31, 1948 



PREPARED UNDER DIRECTION OF THE 

COMMISSIONER OF INTERNAL REVENUE 

BY THE 

STATISTICAL DIVISION 




UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : 1950 



For s&Ie by the Superintendent of Documents. U. S. Government Printing Office 
Washington 25, D. C. - Price 10 cents 



MAY 2^ 1950 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, April 3, 1950. 
Sir: I have the honor to transmit herewith a preliminary report, 
Statistics of Income, Part 2, prepared from corporation income tax 
returns for 1947, filed through December 31, 1948. 

The complete report. Statistics of Income for 1947, Part 2, will 
contain more detailed statistics from these returns, together with 
data from personal holding company returns. 
Respectfully, 

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

Secretary of the Treasury. 



m 



CONTENTS 



TEXT 

Page 

Summary data, 1947 compared with 1946 1 

Returns included 1-2 

Comparability of data 2 

Consolidated returns of affiliated corporations 2 

Industrial groups 3 

Historical summary 3 

data tabulated 

Corporation Income Tax Returns, 1947, by Major Indus- 
trial Groups for Returns With Net Income and Returns 
With No Net Income 

Table 1. Number of returns, total compiled receipts, net income or 
deficit, and dividends paid in cash and assets other than 
own stock; also, for returns with net income, the income 
tax 4-7 

Table 1-A. Number of consolidated returns, number of subsidiaries, total 
compiled receipts, net income or deficit, and dividends paid 
in cash and assets other than own stock; also, for returns 
with net income, the income tax 8-11 

Table 2. Dividends received on stock of domestic corporations and in- 
terest received on Government obligations 12-15 

Corporation Returns, 1938-1947 

Table 3. Historical summary of selected items from income and de- 
clared value excess-profits tax returns, and excess profits 
tax returns 16 

V 



PRELIMINARY REPORT 



STATISTICS OF INCOME FOR 1947, PART 2 
CORPORATION INCOME TAX RETURNS 

SUMMARY DATA 

The number of corporation income tax returns for 1947, filed 
through December 31, 1948, is 587,690, of which 382,538 show net 
mcome of $33,386,263,000, while 169,276 show deficit of $1,958,- 
563,000, and 35,876 have no income data (inactive corporations) . 

The income tax liability reported on these returns is $11,012,036,000, 
representing an increase of 28 percent as compared with the total for 
1946. The amount of income tax does not take into account any 
credit claimed for income and profits taxes paid to a foreign country or 
United States possession. 

A comparison of the 1947 returns with the 1946 returns is provided 
in the following summary: 

Corporation income tax returns,^ 1947 and 1946: Summary data 
[Money figures in thousands of dollars] 





1947 
(preliminary) 


1946 
(complete) 


Increase or decrease (— ) 




Number or 
amount 


Percent 




587, 690 


526, 363 


61,327 


12 






Returns with net income: « 
NiimbPT 


382, 538 
33, 386, 263 

11,012,036 


359,310 
27, 184, 592 

8, 606, 695 

268, 145 

8, 874, 840 


23,228 
6, 201, 671 

2, 405, 341 
-268,145 
2, 137, 196 


6 


Net income ' . 


23 


Tax liability: 

Income tax ' _ . 


28 


F.THPSR profits tax * 


—100 


Total 


11,012,036 


24 






Returns with no net income: » 

Number - 


169, 276 
1,958,563 


131,842 
1,991,706 


37,434 
-33, 143 


28 


Deficits - 


-2 






Number of returns of inactive corporations 


35, 876 


35,211 


665 


2 







For footnotes, see pp. 17-18. 

Allowance of the net operating loss deduction reduced the net income 
for tax computation by $183,605,000 on 30,478 returns filed for 1947, 
as compared with $139,563,000 on 33,289 returns filed for 1946. See 
note 25, page 18. 

RETURNS INCLUDED 

The returns included in this report are the corporation income tax 
returns filed for the calendar year ending December 31, 1947, a fiscal 
year "ending within the period July 1947 through June 1948, and a 
part year with the greater portion of the accounting period in 1947. 

The data are from corporation income tax returns. Form 1120; life 
insurance company income tax returns, Form 1120L; and mutual 
insurance company income tax returns, Form 1120M. Included for 



2 STATISTICS OF INCOME FOR 194 7, PART 2 

this purpose in addition to returns filed by domestic corporations are 
the returns filed by foreign corporations engaged in business within 
the United States. The complete report, Statistics of Income for 
1947, Part 2, will contain more detailed statistics from corporation 
income tax returns as well as data from personal holding company 
returns, Form 1120H. 

The statistics are compiled from the returns as filed, prior to revi- 
sions that may be made as a result of audit by the Bureau of Internal 
Revenue and prior to changes resulting from carry-backs, after the 
returns were filed. Data from amended returns and tentative returns 
are not included in the tabulations. 

COMPARABILITY OF DATA 

The provisions of the Internal Revenue Code as amended by the 
Revenue Act of 1945 continue in effect for the calendar year 1947 
and fiscal years ending in the period July 1947 through June 1948. 
Accordingly, the data for 1947 are generally comparable with those 
for 1946. 

CONSOLIDATED RETURNS OF AFFILIATED CORPORATIONS 

For 1947 the number of consolidated returns is 1,214, of which 767 
show net income amounting to $2,026,689,000, while 443 show deficit 
of $169,748,000, and 4 have no income data (inactive corporations). 
The number of consolidated returns filed is only 0.2 percent of all 
corporation returns. However, the net income reported in consolidated 
returns is 6.1 percent of the net income of all returns showing net in- 
come, and the income tax reported therein, amomiting to $674,523,000, 
is 6.1 percent of the income tax for all corporations. 

The privilege of filing a consolidated return is granted to afiiliated 
domestic corporations which meet specified requirements in respect 
to their connection through stock ownership with a common parent 
corporation. 

Data from the consolidated returns are shown as a separate tabula- 
tion in table 1-A, pages 8-11, and are combined with data from other 
returns in the tabulations presented elsewhere in this report. The fol- 
lowing summary shows, by industrial divisions, the number of consoli- 
dated income tax returns and the number of subsidiaries included there- 
in, for both the years 1947 and 1946. 

Consolidated corporation returns, 1947 and 1946, by industrial divisions, showing 
number of consolidated returns and number of subsidiaries 

[Excludes consolidated returns of inactive corporations] 



Industrial divisions > 


Number of consoli- 
dated returns 


Number of sub- 
sidiaries • 




1947 


1946 


1947 


1946 


All industrial divisions 


1,210 

69 

361 

173 

231 

89 

231 

37 

12 

7 


1,148 

69 

325 

168 

192 

86 

259 

37 

7 

5 


5,349 

182 

1.619 

1,270 

612 

672 

927 

106 

51 

10 


5,037 


Mining and quarrying .. 


206 


Manufacturing 


1,457 


Public utilities 


1,122 


Trade 


610 


Service 


529 


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

Construction 


078 
84 




40 


Nature of business not allocable' 


11 







For footnotes, see pp. 17-18. 



STATISTICS OF INCOME FOR 194 7, PART 2 



INDUSTRIAL GROUPS 

The distribution of the corporation income tax returns for 1947 by 
major industrial groups for returns with net income and returns with 
no net income is shown in tables 1, 1-A, and 2, pages 4-15, of this 
report. Tables 1 and 2 include all returns, while table 1-A includes 
only consolidated returns. 

The industrial classification is based on the business activity re- 
ported on the return. When multiple businesses are reported on a 
return, the classification is determined by the business activity which 
accounts for the largest percentage of total receipts. Therefore, the 
industrial groups do not reflect pure industry classifications. It is 
important to note that the industrial classification of a consolidated 
return is based on the predominant business of the affiliated corpora- 
tions for which the consolidated return is filed. If it were possible 
to segregate the income of the subsidiary or affiliated concerns, the 
data for such concerns might fall in industrial divisions other than the 
ones in which they are here included. 

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

For 1947 the credit ratio is 1.0066 and for normal tax purposes the 
aggregate amount of reserve and other policy liability credit is 
$1,324,926,697, of which $1,323,751,015 is reported on returns with 
balance sheets. As an offset to this credit, adjustment for certain 
non-life insurance reserves is reported in total amount of $8,848,432, 
of which $8,809,679 is reported on returns with balance sheets. The 
latter adjustment, which is made in order to include in the tax base 
the interest received on non-life insurance reserves, applies only to 
life insurance companies deriving a portion of their income from con- 
tracts other than life insurance, annuities, or noncanceUable health 
and accident insurance. 

HISTORICAL SUMMARY 

A historical summary for each of the years 1938-1947 is presented 
in table 3, page 16. In comparing the 'data throughout the 10-year 
period, the various changes in law must be taken into consideration, 
especially the discontinuance for 1934-1941 of the privilege of filing 
consolidated returns for income tax purposes (except by railroad cor- 
porations and their related holding or leasing companies and, in 1940 
and 1941, by Pan-American trade corporations) and the restoration 
of this privilege beginning 1942. 

?75749 — 50 2 



4 STATISTICS OF INCOME FOR 194 7, PART 2 

Table 1 —Corporation income tax returns,^ 19^7, by major industrial groups, for 
total compiled receipts, net income or deficit, and dividends paid m cash 

[Money fleures in 



38 



Major Industrial groups' 



All industrial groups. - 
Mining and quarrying. 



Metal mining 

Anthracite mining.. 

Bituminous coal, lignite, peat, etc ---- 

Crude petroleum and natural gas production. 

Nonmetallic mining and quarrying 

Mining and quarrying not allocabffe 



Returns with net income ' 



Total num- 
ber o( 
returns ' 



Manufacturing- 



Food and kindred products 

Beverages 

Tobacco manufactures 

Cotton manufactures 

Textile-mill products, except cotton 

Apparel and products made from fabrics 

Leather and products 

Rubber products 

Lumber and timber basic products 

Furniture and finished lumber products 

Paper and allied products 

Prmting and publishing industries 

Chemicals and allied products 

Petroleum and coal products 

Stone, clay, and glass products 

Iron, steel, and products 

Nonferrous metals and their products 

Electrical machinery and equipment 

Machinery, except transportation equipment and 
electrical. 

Automobiles and equipment, except electrical 

Transportation equipment, except automobiles 

Other manufacturing 

Manufacturing not allocable 



33 Public utilities. 



T ransportation 

Communication 

Other public utilities. 



37 Trade. 



Wholesale- 



Commission merchants. 
Other wholesalers 



Retail- 



General merchandise 

Food stores, including market milk dealers. 

Package liquor stores 

Drugstores. 

Apparel and accessories 

Furniture and house furnishings 

Eating and drinking places 

Automotive dealers 

Filling stations 

Hardware 

Building materials, fuel, and ice 

Other retail trade 

Retail trade not allocable 



Trade not allocable. 



587, 690 



10, 102 



Number of 
returns 



382, 538 



4,955 



1,765 
184 
1,965 
3,915 
1,643 
630 



115,799 



11,176 
3,427 

250 

977 
5,217 
14, 165 
3,143 

661 
3,778 
6,099 
2,570 
12,243 
7,855 

602 
4,253 
9,084 
4,414 
3,092 
9,005 

1,209 
1,194 
6,974 
4,411 



224 

102 

1,371 

2,191 

1,046 

21 



Total com- 
piled 
receipts ' 



343, 387, 700 



5,563,046 



74, 616 



25,325 



17, 878 
4,286 
3,161 



181,383 



57, 333 



8,413 
48, 920 



7,301 
1,927 

129 

818 
3,563 
9,267 
1,984 

388 
2,681 
3,972 
2,087 
8,789 
4,578 

407 
2,769 
6,403 
2,614 
1,716 
5,893 

820 

552 

3,767 

2,131 



922, 148 

457, 092 

2, 216, 762 

1,364,727 

590, 143 

12, 174 



171, 539, 693 



14,857 



10, 673 
2,118 
2.066 



133, 194 



41^80 



5,412 
35,968 



29, 005, 469 

4, 475, 418 

2, 793, 495 
4, 338, 876 
6, 861, 936 
7, 105, 913 
3, 008, 588 
3, 369, 995 
3, 048, 572 
3, 178, 799 

5, 627, 160 
5, 329, 734 

13,261,376 
14. 969, 082 

3, 522, 150 
18, 294. 981 

5, 033, 236 
7, 690, 761 
12,416,724 

11,214,902 
2, 236, 532 
2, 941, 220 
1.814,774 



23. 054, 480 

14, 599, 513 
2, 734. 836 
5, 720, 131 



115,723,522 



56, 490, 851 



100, 984 



6,688 
7,561 
2,302 
4,708 

13, 689 
7,686 

12,864 

16, 299 
1,849 
2,913 
8,562 

10, 151 
5,712 

23,066 



75, 159 



5,319 
4,522 
1,595 
3,551 

10, 446 
6,146 
6,306 

14, 426 
1,208 
2,548 
7,173 
7,369 
4,550 

16,655 



3, 193, 017 
53, 297, 834 



49, 856, 311 



13, 770, 057 

10, 019, 504 

257, 094 

1, 050, 277 

4, 773, 002 

1.997,249 

1,322,237 

8, 609, 052 

422, 540 

467, 086 

2, 653, 752 

2, 481, 773 

2, 032, 688 

9, 376, 360 



For footnotes, see pp. 17-18. 



STATISTICS OF INCOME FOR 1947, PART 2 



returns with net income and returns with no net income: Number of returns, 
and assets other than own stock; also, for returns with net income, the income tax 

thousands of dollars] 



Returns with net income 2- 


-Continued 


Returns with no net income ' 








Dividends 








Dividends 








paid in cash 


Number of 


Total com- 




paid in cash 




Net income ' 


Income tax 3 


and assets 


piled 


Deficit ' 


and assets 








other than 




receipts ' 




other than 








own stock 








own stock 




33, 386, 263 


11,012,036 


8, 222, 277 


169, 276 


24, 471, 727 


1, 958, 563 


142, 925 


1 


860, 451 


292, 502 


310, 340 


3,340 


484, 039 


73, 493 


6,574 


2 


208, 175 


69, 372 


99,885 


707 


78. 432 


13, 026 


507 


3 


29, 924 


9,347 


15, 844 


74 


62, 531 


2,146 


310 


4 


264, 751 


90, 224 


58, 467 


466 


97, 748 


6,093 


18 


b 


263,818 


90,223 


103,712 


1,416 


209, 764 


46, 447 


4,618 


b 


93, 347 


33, 196 


32, 341 


506 


32, 562 


4,634 


110 


/ 


436 


140 


91 


171 


3,00a 


1,147 


11 


8 


7,517,112 


6,319,753 


4,123,341 


37, 573 


8, 907, 948 


864, 264 


36, 055 


9 


1, 479, 709 


537, 895 


377, 452 


3,542 


1, 636, 532 


80, 542 


3,779 


10 


501.372 


185, 785 


112,813 


1,296 


467, 595 


45, 129 


1,302 


11 


197, 701 


73,319 


78,334 


109 


57, 759 


5,078 


470 


12 


713, 462 


263, 654 


115,056 


147 


68, 498 


5,890 


744 


13 


861,376 


316,^65 


150, 578 


1,532 


381,540 


35, 266 


1,696 


14 


477, 571 


169, 582 


52, 344 


4,715 


652, 050 


38, 441 


747 


16 


232, 433 


84, 705 


45, 883 


1,108 


278, 958 


18, 442 


413 


lb 


240, 980 


84, 457 


65, 207 


247 


67, 530 


7,667 


144 


IV 


517,842 


182, 583 


70, 696 


970 


142, 425 


14, 176 


97 


18 


299, 690 


106, 844 


51,183 


2,011 


275, 463 


24, 230 


481 


19 


928, 005 


343,386 


152, 224 


446 


95, 642 


6,582 


572 


20 


665, 430 


232, 867 


148, 760 


3,120 


415, 738 


35,842 


762 


21 


1,832,816 


653, 386 


523, 040 


2,948 


370, 891 


41,016 


806 


22 


1,309,633 


421,900 


589, 529 


147 


111,496 


6,463 


303 


23 


465, 946 


169,929 


111,672 


1,362 


129, 872 


15,123 


336 


24 


1,901,851 


702, 360 


409, 206 


2,348 


473, 422 


42, 408 


2, 605 


26 


567, 801 


203, 564 


142, 101 


1,693 


310, 855 


22, 898 


1,058 


2b 


837, 797 


307, 912 


186, 446 


1,274 


542, 654 


56, 435 


1,367 


2V 


1, 564, 177 


577, 518 


326, 437 


2,850 


760, 594 


83, 249 


3,042 


28 


1, 256, 841 


462, 652 


254, 077 


338 


255, 672 


14, 867 


2,423 


29 


176, 253 


63, 850 


68, 192 


553 


791, 269 


178, 032 


10, 761 


30 


304, 687 


108, 866 


64, 850 


3,011 


378, 761 


55, 100 


1,723 


31 


183, 739 


66, 274 


27, 261 


1,805 


242, 732 


31,388 


429 


32 


3, 013, 671 


1,013,272 


1, 271, 246 


8,872 


3, 742, 120 


297, 565 


36, 482 


33 


1,445,719 


509, 278 


338, 273 


6,207 


2, 802, 877 


256, 308 


9,020 


34 


429, 516 


111,064 


343, 879 


1,834 


625, 522 


18, 958 


4,700 


36 


1, 138, 436 


392, 930 


589. 094 


831 


313, 721 


22. 299 


22, 762 


3b 


6, 371, 530 


2, 250, 875 


981, 197 


44, 105 


7, 601, 462 


287, 417 


9,450 


37 


2, 637, 476 


957, 350 


367, 128 


14, 659 


3, 925, 883 


147, 433 


4,319 


38 


194, 252 


64,015 


36, 619 


2,751 


338,119 


14, 313 


444 


39 


2, 443, 224 


893, 335 


330, 509 


11, 908 


3, 587, 764 


133, 120 


3,875 


40 


3, 182, 998 


1, 109, 551 


539, 706 


23, 879 


2, 890, 588 


106, 551 


2,986 


41 


1, 086, 249 


401, 933 


272, 591 


1,236 


326, 668 


10, 413 


284 


42 


269, 266 


97, 556 


53, 593 


2,848 


490, 792 


11,933 


455 


43 


8,418 


2,109 


720 


687 


63, 421 


2,431 


70 


44 


48,651 


15, 105 


12, 269 


1,038 


221, 167 


4,746 


54 


46 


291, 196 


96,667 


49, 337 


2,983 


328, 350 


15, 127 


418 


4b 


147, 786 


47, 364 


19,088 


1,443 


181,330 


7,257 


577 


47 


61, 286 


18, 202 


13, 422 


6,287 


576, 900 


27, 680 


221 


48 


812, 840 


286, 684 


51,992 


1,511 


153, 561 


5,688 


101 


49 


24, 598 


8,149 


6,367 


574 


35,498 


1,082 


4 


60 


35, 462 


10, 196 


3,528 


339 


17,088 


667 


105 


61 


189,811 


61,616 


28, 120 


1,236 


127,972 


3,877 


107 


62 


127, 128 


39, 727 


17, 211 


2,632 


239, 653 


11, 721 


384 


53 


80,307 


24, 243 


11, 468 


1,066 


128, 188 


3,929 


206 


64 


551, 056 


183, 974 


74,363 


5,867 


784, 991 


33, 433 


2,145 


56 



STATISTICS OF INCOME FOR 1947. PART 2 



Table 1. — Corporation income tax returns,^ 1947, by major industrial groups, for 
compiled receipts, net income or deficit, and dividends paid in cash and assets 









[M 


oney figures in 




Major industrial groups » 


Total num- 
ber of 
returns ' 


Returns with net income ' 




Number of 
returns 


Total com- 
piled 
receipts ' 


fifi 


Service . _- . . . 


49, 495 


28,155 


7, 402, 478 




Hotels and other lodging places . .- 


."■i7 


5,529 
10. 338 
9,488 
3,683 
2,193 
4.892 
5,838 
6,944 
590 


3,547 
6,515 
5,360 
2,497 
1,319 
3,415 
2,471 
2,839 
192 


1, 279, 379 

1, 167, 218 

1,513,982 

302, 978 

181, 432 

1, 926, 366 

818. 726 

486. 631 

25,766 


58 


Personal service -.. 


59 


Business service -_. . .._ _. . 


m 


Automotive repair services and garages.- 


fil 


Miscellaneous repair services, hand trades 


r<?. 


Motion pictures _ .- __ _ _. ... ... . 


as 


Amusements, except motion pictures 


rA 


Other service, including schools. - ._ _. ._ 


(MS 


Service not allocable . 




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

Finance. -- . . 


66 


159, 451 


105, 917 


12,081,263 


67 


38, 338 


28,409 


4, 869, 868 




Banks and trust companies. . 


68 


15, 155 
3,040 

4.691 
3,643 
1,867 

1,495 

1.521 
6.926 


14, 221 
1,909 

3,330 
2,793 
1,481 

733 

722 
3,220 


3.278.018 
49,824 

473, 757 
316, 108 
514, 187 

109,381 

59. 815 
68,778 


69 
70 


Long-term credit agencies, mortgage companies, 

except banks. 
Short-term credit agencies, except banks... 


71 
72 

73 

74 


Investment trusts and investment companies ' 

Other investment companies, including holding 

companies.'" 
Security and commodity-exchange brokers and 

dealers. 
Other finance companies . . ... 


75 


Finance not allocable 




Insurance carriers, agents, etc.. - 


76 


8.937 


6,716 


4, 483, 873 






77 


2,314 
6,623 


1,840 
4,876 


4,093,210 
390,663 


78 


Insurance agents, brokers, etc 




Real estate, including lessors of buildings 

Lessors of real property, except buildings . 


79 

80 


104, 877 
7,299 


67.047 
3.745 


2, 473, 270 
254,252 




Construction ... 


81 


21, 579 


14.353 


6,364,110 




Agriculture, forestry, and fishery 


82 


7,741 


4,444 


1. 486, 512 




Agriculture and services 


83 


7,016 
325 
400 


4,103 
189 
152 


1, 424, 521 
35, 214 
26,777 


84 


Forestry . 


85 


Fishery ..... . 




Nature of business not allocable . 


8fi 


16,815 


2,047 


172,596 







For footnotes, see pp. 17-18. 



STATISTICS OF INCOME FOR 1947, PART 2 



returns with net income and returns with no net income: Number of returns, total 
other than own stock; also, for returns with net income, the income tax — Continued 

thousands of dollars] 



Returns with net income ' 


—Continued 


Returns with no net income 2 




Net income 2 


Income tax ^ 


Dividends 
paid in cash 
and assets 
other than 
own stock 


Number of 
returns 


Total com- 
piled 
receipts s 


Deficit 2 


Dividends 
paid in cash 
and assets 
other than 
own stock 




815, 394 


263,847 


184, 579 


17, 821 


1, 094, 352 


91, 681 


1,498 


56 


131,831 
83,975 

135, 136 
31,419 
13, 755 

289, 713 

77,385 

49, 793 

2,387 


44, 077 

24,482 

44, 754 

8,695 

4,048 

94, 917 

26,724 

15, 455 

695 


17, 898 

12, 494 

29,453 

2,272 

899 

97,634 

16, 706 

6,912 

311 


1,809 
3,490 
3,570 
1,056 

821 
1,190 
2,724 
2,872 

289 


169, 270 
211, 293 
248,883 
43, 669 
33,251 
146, 832 
115,546 
116, 754 
8,854 


16, 878 
11,397 

13, 910 
2,675 
2,246 

14,636 

14, 992 
13, 599 

1,348 


377 
191 
224 

27 
72 
419 
75 
92 
21 


57 
58 
59 
60 
61 
62 
63 
64 
65 


4, 113, 611 


648, 173 


1, 246, 043 


45,125 


1, 743, 622 


272, 230 


51,016 


66 


1, 683, 086 


348, 798 


918, 023 


8,317 


200,079 


96,252 


21, 676 


67 


831, 882 
14,349 

132, 488 
268, 559 
364,882 

23,955 

21, 848 
25,123 


225, 359 
3,855 

42, 112 
15, 722 
42,378 

5,819 

7.063 
6,490 


325,200 
3,903 

43, 621 
229,299 
286,601 

6,489 

7,101 
15, 809 


689 
1,003 

1,041 
782 
354 

661 

609 
3,178 


59,634 
5,327 

21, 051 
28,726 
7,706 

51. 573 

8,598 
17,464 


7,797 
4,164 

7,142 

6,228 

34, 429 

10, 416 

5,264 
20,812 


9,731 
1,252 

452 

837 

3,242 

907 

166 
5,089 


68 
69 

70 
71 
72 

73 

74 
75 


1, 616, 360 


66, 613 


120, 955 


1,927 


1, 052, 786 


49, 742 


16, 338 


76 


1, 552, 553 
63,807 


47,836 
18, 777 


102, 208 
18, 747 


415 
1,512 


1,011,961 
40,825 


45, 630 
4,112 


16, 139 
199 


77 
78 


672, 788 
141,377 


183, 823 
48.939 


121, 781 
85,284 


31,934 
2,947 


452, 478 
38,279 


112, 109 
14, 127 


12, 003 
999 


79 
80 


430, 151 


139, 874 


42, 241 


5,934 


680, 976 


38.511 


634 


81 


239, 191 


76, 780 


57, 978 


2,885 


183,940 


23,848 


1,615 


82 


227, 601 
9,208 
2,382 


73, 578 

2,506 

696 


55,127 

2,547 

304 


2,557 
107 
221 


167, 299 
4,243 
12, 398 


21, 439 
611 

1,798 


1,374 
207 
34 


83 

84 
85 


25,152 


6,960 


5,312 


3,622 


33,268 


9,554 


601 


86 



8 



STATISTICS OF INCOME FOR 19 47, PART 2 



Table 1-A —Consolidated corporation income tax returns,' 1947, by major industrial 
returns, number of subsidiaries, total compiled receipts, net income or deficit, and 
income, the income tax ^^^^^^ ^^^^^ .^ 



10 

11 

12 
13 
14 
16 
16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 
27 
28 

29 
30 

31 
32 



Major industrial groups ' 



All industrial groups- 
Mining and quarrying - 



Metal mining 

Anthracite mining 

Bituminous coal, lignite, peat, etc 

Crude petroleum and natural gas production.- 

Nonmetallic mining and quarrying 

Mining and quarrying not allocable 



Manufaeturing- 



33 Public utilities- 



Food and kindred products 

Beverages 

Tobacco manufactures 

Cotton manufactures 

Textile-mill products, except cotton 

Apparel and products made from fabrics 

Leather and products 

Rubber products 

Lumber and timber basic products 

Furniture and finished lumber products 

Paper and allied products 

Printing and publishing industries 

Chemicals and allied products 

Petroleum and coal products 

Stone, clay, and glass products 

Iron, steel, and products 

Nonferrous metals and their products 

Electrical machinery and equipment 

Machinery, except transportation equipment 

and electrical. 
Automobiles and equipment, except electrical 
Transportation equipment, except automo- 
biles. 

Other manufacturing 

Manufacturing not allocable 



Transportation 

Communication 

Other public utilities. 



Trade. 



Wholesale- 



Commission merchants- 
Other wholesalers 



Retail. 



General merchandise 

Food stores, including market milk deal 
ers. 

Package licjuor stores. 

Drug stores 

Apparel and accessories 

Furniture and house furnishings.— 

Eating and drinking places 

.\utomotive dealers 

Filling stations 

Hardware 

Building materials, fuel, and ice -. 

Other retail trade... 

Retail trade not allocable 



Trade not allocable 

For footnotes, see pp. 17-18. 




STATISTICS OF INCOME FOR 194 7, PART 2 



groups, for returns with net income and returns with no net income: Number of 
dividends paid in cash and assets other than own stock; also, for returns with net 

thousands of dollars] 



Returns with net income 2— Con. 


Retm-ns with no net income • 




Net in- 
come* 


Income 
tax 8 


Dividends 

paid in 

cash and 

assets other 

than own 

stock 


Number of 
returns 


Number of 
subsidi- 
aries • 


Total com- 
piled 
receipts ' 


Deficit » 


Dividends 
paid In 

cash and 
assets other 

than own 
stock 




2, 026, 689 


674, 523 


858, 582 


443 


1,204 


2, 601, 922 


169, 748 


34,274 


1 


55,011 


15, 050 


22, 870 


27 


52 


44, 061 


3,518 


1,223 


2 


9,386 
3,788 
20,561 
20, 905 
368 
3 


2,952 
1,460 
3,234 
7,276 
127 
1 


4,299 
3,801 
9,701 
4,893 
176 


5 
3 
3 
13 
3 


7 
3 
5 
30 
7 


3,117 

4,176 

4,634 

31, 191 

943 


2,468 

55 

19 

871 

105 


80 


3 

4 




5 


1,111 
32 


6 

7 

^ 
















1, 239, 506 


414, 405 


496, 495 


144 


362 


717, 356 


50, 038 


5,986 


9 


56, 604 
462 


22, 119 
179 


17, 533 


9 
10 
1 
1 
3 
7 
2 


35 
29 
2 
2 
5 
8 
2 


56, 785 

26, 174 

69 

306 

861 

4,686 

1,382 


1,042 

1,934 

15 

1 

245 

211 

933 


532 
148 


10 
11 




T' 


15,082 

2,011 

1,619 

244 

183 

1,413 

302 

198 

5,618 

25,415 

584, 424 

1,073 

233, 785 

239,890 

3,613 

10,913 

35, 935 
10, 856 

9,459 
407 


5,631 

746 

562 

94 

73 

461 

113 

77 

1,954 

9,631 

179,539 

320 

89, 284 

83, 579 

921 

4,068 

7,020 
4,312 

3,568 
154 


1,764 

6 

447 

33 




13 




14 


13 


15 
16 




17 


230 

44 

233 

316 

9,215 

296, 815 

602 

74, 097 

76,323 

556 

1.555 

3,287 
11,086 

2,193 
160 


2 
2 
1 

12 
14 
3 
6 
10 
5 
11 
12 

2 
8 

15 
8 


4 
2 
1 
29 
47 
13 
17 
23 
6 

22 
27 

6 
43 

29 
10 


725 

204 

516 

60, 739 

23, 452 

17,417 

2,967 

56, 808 

5,237 

122, 143 

32, 574 

20, 330 
254, 880 

19,658 
9,443 


70 

38 

19 

1,819 

2,417 

219 

381 

2,558 

600 

8.107 

1,433 

4,249 
20, 685 

2,228 
834 




18 




19 
?0 




?1 


17 

296 

9 

126 


22 
23 
24 
25 
''6 


75 
50 


27 
28 


4,328 

337 
55 


30 

31 
32 


402, 223 


137, 697 


205,087 


56 


251 


1, 374, 210 


98, 419 


21,923 


33 


112,318 

1,245 

288, 660 


42, 330 

471 

94, 896 


40, 731 

182 

164, 174 


42 
4 
10 


183 
9 
59 


1, 178, 939 

23,992 

171,279 


83, 560 
1,868 
12, 991 


.592 

26 

21,305 


34 
35 
36 


71, 513 


26, 680 


18, 733 


79 


204 


128, 351 


4,031 


286 


37 


37, 410 


13, 519 


7,103 


32 


54 


71, 260 


2,189 


69 


38 


530 
36, 880 


192 
13, 327 


106 
6,997 


3 
29 


5 
49 


547 
70, 713 


47 
2,142 




3P 


69 


40 


31, 567 


12,253 


10, 891 


34 


133 


52, 392 


1,677 


213 


41 


10, 504 
15,998 

3 

6 

3,399 

222 

116 

741 

72 


3,958 
6,388 

1 
1 

1,334 

71 

37 

271 

5 


6,153 
3,652 


3 

2 


5 
14 


791 
10, 717 


14 

263 




4? 


195 


43 
44 




4 
12 
3 
3 
3 


12 

65 
7 

17 
4 


3,040 

8,357 

4,409 

20,288 

736 


177 
511 
333 
224 
19 


8 
10 


45 


890 
3 
25 
15 
30 


46 
47 




48 




49 




50 












51 


2 
352 
152 


1 
132 
54 




3 

1 


7 
2 


1,786 
2,268 


110 
26 




5? 


29 
94 




f>^ 




54 














2,536 


908 


739 


13 


17 


4,699 


165 


4 


55 



10 



STATISTICS OF INCOME FOR 19 47, PART 2 



Table 1-A. — Consolidated corporation income tax returns,^ 1947, by major industrial 
returns, number of subsidiaries, total compiled receipts, net income or deficit, and 
income, the income tax — Continued 

[Money figures in 





Major industrial groups* 


Total 
number of 
consoli- 
dated 
returns' 


Returns with net income » 




Number of 
returns 


Number 
of subsidi- 
aries « 


Total com- 
piled 
receipts ' 


'}f> 


Service - - 


89 


64 


595 


685,876 




Hotels and other lodging places 


"i? 


16 
3 

15 
2 

1 
25 
16 
10 

1 


13 
3 

8 
2 
1 
17 
13 
6 
1 


76 
5 

39 

5 

1 

401 

58 
9 
1 


49, 952 

190 

17,633 

1,273 

352 

585,934 

27,550 

2,579 

413 


18 


Personal service - - 


■i*) 




60 
61 
6? 


Automotive repair services and garages 

Miscellaneous repair services, hand trades 


63 


Amusement, except motion pictures 


64 


Other service, including schools . 


65 


Service not allocable _- 




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

Finance 


66 


231 


144 


712 


850,905 


67 


61 


33 


283 


221, 878 




Banks and trust companies 


68 


7 
4 

12 
6 

17 

7 

3 

5 


7 
1 

8 
3 

11 

1 

1 
1 


76 
5 

125 

7 

.55 

3 

1 
11 


66, 575 
6 

80,781 
3,862 

55, 575 

962 

20 
14, 097 


69 

70 
71 

72 

73 

74 


Long-term credit agencies, mortgage com- 
panies, except banks. 

Short-term credit agencies, except banks.. 

Investment trusts and investment com- 
panies.' 

Other investment companies, including 
holding companies.'" 

Security and commodity - exchange 
brokers and dealers. 

Other finance companies-. 


7fi 


Finanofi rint allnpahlp 




Insurance carriers, agents, etc 


76 


33 


26 


63 


554,275 




Insurance carriers . 


77 


25 
8 


18 
8 


47 
16 


538, 675 
15,600 


78 


Insurance agents, brokers, etc... 




Real estate, including lessors of buildings 

Lessors of real property, except buildings 

Construction 

Agriculture, forestry, and fishery ....... 


79 
80 


125 
12 


80 
5 


358 
8 


68, 262 
6,490 


81 


37 


22 


81 


135, 767 


8? 


12 


5 


37 


413,000 




Agriculture and services . . 


83 


11 


5 


37 


413,000 


84 




85 


Fishery 


1 










Nature of business not allocable. . . 








86 


9 


4 


6 


1,498 







For footnotes, see pp. 17-18. 



STATISTICS OF INCOME FOR 1947, PART 2 



11 



groups, for returns with net income and returns with no net income: Number of 
dividends paid in cash and assets other than own stock; also, for returns with net 



thonsands of dollars] 



Returns with net income '—Con. 


Returns with no net income ' 




Net in- 
come 2 


Income 
tax 3 


Dividends 

paid in 

cash and 

assets other 

than own 

stock 


Number of 
returns 


Number of 
subsidi- 
aries « 


Total com- 
piled 
receipts 8 


Deficit » 


Dividends 

paid in 

cash and 

assets other 

than own 

stock 




96, 166 


33, 908 


27, 729 


25 


77 


56, 211 


894 


163 


56 


6,199 

9 

1,804 

18 

5 

83,290 

4,559 

174 

108 


1,899 

2 

660 

4 

1 

29, 673 

1,608 

18 

43 


758 

2 

164 


3 


3 


678 


12 




57 




58 


7 


18 


21,295 


286 




59 




60 














61 


25, 028 
1,776 

1 


8 
3 
4 


34 
9 
13 


29, 584 
3,600 
1,054 


366 
143 

87 


155 


62 
6? 


8 


64 
65 


76,486 


18, 514 


53, 973 


87 


215 


259, 326 


11, 499 


4,669 


66 


40, 377 


9,670 


33, 368 


28 


47 


33, 790 


2,257 


373 


67 


12,642 
3 

12, 860 
2,446 

10, 341 

74 

1 
2,010 


2,773 


10, 184 












6R 


3 

4 
3 

6 

6 

2 
4 


4 

5 
11 

9 

10 

3 
5 


95 

367 
23, 505 

210 

9,499 

80 
34 


26 

259 
115 

536 

1,150 

18 
153 




69 


4,526 
202 

1,562 

27 


8,503 
3,525 

10, 084 

25 


13 
23 

170 

158 

9 


70 
71 

72 

73 

74 

75 


580 


1,047 






20,007 


3,940 


14, 677 


7 


43 


215, 970 


6,607 


4,222 


76 


16, 927 
3,080 


3,277 
663 


11, 839 

2,838 


7 


43 


215, 970 


6,607 


4,222 


77 
78 














12, 241 

3,861 


3,552 
1,352 


2,073 
3,855 


45 

7 


112 
13 


9,455 
111 


2,418 
217 


65 
9 


79 
80 


8,386 


3,081 


2,933 


15 


25 


18,548 


706 


19 


81 


77, 311 


25, 171 


30, 737 


7 


14 


3,760 


551 




8? 






77, 311 


25, 171 


30, 737 


6 


13 


3,690 


546 




m 




84 








1 


1 


70 


5 





85 










87 


17 


25 


3 


4 


99 


92 


5 


86 



12 



STATISTICS OF INCOME FOR 194 7, PART 2 



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STATISTICS OF INCOME FOR 1947, PART 2 



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STATISTICS OF INCOME FOR 1947, PART 2 



15 



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STATISTICS OF INCOME FOR 1947, PART 2 



17 



Footnotes for tables in this report 



1 The information contained in this report is 
compiled from the returns as filed, prior to revisions 
that may be made as a result of audit by the Bureau 
of Internal Revenue. Data are likewise prior to 
any other changes made after the returns were filed, 
as the result of carry-backs and, for 1940 through 1945, 
relief granted under section 722 of the Internal Reve- 
nue Code, recomputation of amortization of emer- 
gency facilities, or the renegotiation of war contracts. 
The efTect of renegotiation settlements reached after 
the returns were filed is shown in special tabulations 
which appear in the complete reports, "Statistics of 
Income, Part 2," for each of the years 1942 through 
1945. 

2 "Net income" or "Deficit" for 1946 and 1947 is 
the difference between the total income and the 
total deductions as reported on the return, adjusted 
by excluding net operating loss deduction; for 1944 
and 1945 is the amount reported for declared value 
excess-profits tax computation, adjusted by e.xcluding 
net operating loss deduction and adding Govern- 
ment interest subject to surtax only and excess of 
net long-term capital gain over net short-term 
capital loss; for 1940-43 is the amount reported for 
declared value excess-profits tax computation, ad- 
justed by excluding net operating loss deduction; 
for 1938-39 is the amount reported for (declared 
value) excess-profits tax computation and is the 
difference between "Total income" and "Total de- 
ductions." Xet income or deficit as here defined is 
the basis for classification of the returns by those 
with net income and those with no net income. 

3 "Income tax" consists of normal tax, surtax, and 
alternative tax reported in lieu of normal tax and 
surtax where the income includes an e.xcess of net 
long-term capital gain over net short-term capital 
loss, if and only if such tax is less than the normal 
tax and surtax. Tabulated with the income tax for 
returns with net income is a small amount of tax 
reported on returns with no net income, under the 
special provisions applicable to certain mutual insur- 
ance companies, other than life or marine. 

* The excess profits tax shown is that imposed by 
section 710 of the Internal Revenue Code as amended 
and should not be confused with the declared value 
excess-profits tax. EtTective January 1, 1946, the 
corporate excess profits tax was repealed. For 1946 
the excess profits tax data shown are from excess 
profits tax returns for fiscal years ending in the period 
July through November 1946, and part years begin- 
ning in 1945 and ending in 1946 with the greater part 
of the accoimting period in 1946. (For fiscal years 
begimiing in 1945 and ending in 1946, the excess 
profits tax is retained for the 1945 portion of the year. 
In such cases the tax is determined by first comput- 
ing a tentative tax under the provisions applicable to 
taxable years beginning on January 1, 1945. The 
tentative tax is then prorated on the basis of the 
numt)er of days in the taxable year before January 1, 
1946.) As in 1945, the amount shown is the excess 
profits tax less the 10 percent credit. 

The allowance of the current credit of 10 percent 
against the excess profits tax in lieu of the post-war 
refund and the credit for debt retirement was pro- 
vided by the Tax Adjustment Act of 1945 for taxable 
years beginning after December 31, 1943, but this 
change was not taken into account in the 1944 data 
for tfie reason thnt a majority of the rt turns for 1914 
were filed previous to Julv 31, 1945, the date of the 
Tax Adjustment Act of 1945, and accordingly show 
post-war refund and credit for debt retirement. 
Thus, for 1944, as in 1942 and 1943, the amount of 
excess profits tax shown in table 3 is the excess 
profits tax liability reported on corporation excess 
profits tax returns, less the credit for debt retirement 
and the net post-war refund. 

The- amounts for the years 1943 through 1946 are 
before the amount deferred under section 710(a)(5) 
(relating to abnormalities under section 722) and 



after any adjustments reported on the returns under 
other relief provisions. The amount for 1942 is after 
both the .section 710(a)(5) deferment and any adjust- 
ments reported on the returns under other relief 
provisions. 

The amount for 1941, shown in table 3, is the excess 
profits tax deduction (item 35, page 1, Form 1120 
for 1941) allowed in the computation of normal-tax 
net income, except that for fiscal years beginning in 
1940, with the greater part of the accounting period 
in 1941, there is tabulated the amount of excess profits 
tax liability (item 32, page 1, Form 1121 for 1940). 

The amount for 1940, shown 'in table 3, is tabu- 
lated from corporation excess profits tax returns for 
the calendar year 1940 and for fiscal years beginning 
in 1940 with the greater part of the accounting period 
in 1940 (item 32, page 1, Form 1121). The excess* 
profits tax provisions apply only to taxable years 
beginning after December 31, 1939. 

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

9 "Number of subsidiaries" is the number of 
affiliated corporations which together with the 
common parent corporation file a consolidated cor- 
poration income tax return. 

' Total number of returns includes returns of 
inactive corporations. 

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

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

m The industrial classification designated "Other 
investment companies, including holding com- 
panies" consists of (1) corporations which derived 
90 percent or more of receipts from investments 
and which at some time during the taxable year 
had investments in corporations in which they 
owned 50 percent or more of the voting stock, and 
(2) corporations which derived less than 90 percent 
but more than 50 percent of receipts from Invest- 
ments. 

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

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



(Footnotes continued on p. 18) 



18 



STATISTICS OF INCOME FOR 194 7, PART 2 



Footnotes for tables in this report — Continued 



n "Interest received on Government obligations, 
subject to surtax only" consists of interest on United 
States savings bonds and Treasury bonds owned in 
principal amount of over $5,000 issued prior to March 
1, 1911, reported as item 9(a), pase 1, Form 1120; and 
interest on obligations of instrumentalities of the 
United States (other than obligations of Federal land 
banks, joint stock land banks, and Federal inter- 
mediate credit banks) issued prior to March 1, 1941, 
reported as item 9(b), page 1, Form 1120. 

i< "Interest received on Government obligations, 
wholly tax-exempt" consists of interest on obligations 
of States, Territories, or political subdivisions there- 
of, the District of Columbia, and United States pos- 
sessions; obligations of the United States issued on 
or before September 1, 1917; all postal savings bonds; 
Treasury notes issued prior to December 1, 1940; 
Treasury bills issued prior to March 1, 1941; United 
States savings bonds and Treasury bonds owned in 
principal amount of $5,000 or less issued prior to 
March 1, 1941; and obligations issued prior to March 
1, 1941, by Federal land banks, joint stock land 
banks, and Federal intermediate credit banks. In- 
terest from such sources is reported under item 19(a) 
of schedule M, page 4, Form 1120. * 

15 The excess profits net income for 1942 through 
1945 is obtained from the normal-tax net income 
(computed without allowance of credit for income 
subject to excess profits tax and without allowance 
of dividends received credit) by making certain ad- 
justments, consisting principally of the exclusion of 
long-term capital gains and losses, and dividends 
received from domestic corporations. 

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

" The adjusted excess profits net income, as re- 
ported on Form 1121, is the excess profits net income 
less the sum of the specific exemption, excess profits 
credit, and unused excess profits credit adjustment. 
For part year returns, the amounts of excess profits 
net income and adjusted excess profits net income 
have been placed on an annual basis. 

" Preliminary figures. 

" The declared value excess-profits tax is repealed, 
effective with respect to income-tax ta.xable years 
ending after Jmie 30, 1946. 

i» The total amount of adjusted excess profits net 
income for 1944 does not include a deficit of $6,579,2.33 



reported on 2,556 taxable excess profits tax returns 
with no adjusted excess profits net income. 

2" "Income tax" for the years 1942 and 1943 con 
sists of normal tax, surtax, and for taxable years be- 
ginning after December 31, 1941, alternative tax re- 
ported in lieu of normal tax and surtax where the 
income includes an excess of net long-term capital 
gain over net short-term capital loss, if and only 
if such tax is less than the normal tax and surtax. 
Tabulated with the income lax for returns with net 
income is a small amount of tax reported on returns 
with no net income, under the special provisions 
applicable to certain mutual insurance companies, 
other than life or marine, or where receipts for the 
taxable year include interest on obligations of cer- 
tain instrumentalities of the United States, described 
in note 13. 

2>" Income tax" for 1941 consists of income and 
income defense taxes reported on returns for a fiscal 
year ending in the period July through November 
1941 (and on returns for a part year beginning in 1940 
and ending in 1941, the greater part of the accounting 
period falling in 1941); and normal tax and surtax 
reported on returns for the calendar year 1941 and on 
returns for a fiscal year ending in the period January 
through June 1942 (and on returns for a part year 
beginning and ending in 1941, and for a part year 
beginning in 1941 and ending in 1942, the greater 
part of the accounting period falling in 1941). Tabu- 
lated with the income tax for returns with net income 
is a small amount of surtax reported on returns with 
no net income, where receipts for the taxable year 
include interest on obligations of certain instrumen- 
talities of the United States, described in note 13. 

22 Income tax shown for 1940 includes income de- 
fense tax. 

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

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

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



o 



STATISTICS OF INCOME 
FOR 1947 

PART 1 

COMPILED FROM INDIVIDUAL INCOME TAX 

RETURNS, TAXABLE FIDUCIARY INCOME TAX 

RETURNS. ESTATE TAX RETURNS. AND GIFT 

TAX RETURNS 



UNITED STATES TREASURY DEPARTMENT 

BUREAU OF INTERNAL REVENUE - WASHINGTON. D. C. 
Y 



U. S. TREASURY DEPARTMENT 

BUREAU OF INTERNAL REVENUE 



STATISTICS OF INCOME 
FOR 1947 



PART 1 

COMPILED FROM INDIVIDUAL INCOME TAX 

RETURNS, TAXABLE FIDUCIARY INCOME 

TAX RETURNS, ESTATE TAX RETURNS, 

AND GIFT TAX RETURNS 



PREPARED UNDER DIRECTION OF THE 
COMMISSIONER OF INTERNAL REVENUE 

BY THE 
STATISTICAL DIVISION 




UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : 1953 



For sale by the Superintendent of Documents, U. S. Government Printing Office 
Washington 25, D. C. - Price $1 .25 (paper cover) 



PUBLIC ) 



Boston Public Library 
Superintendent of Documents 



f 



LETTER OF TRANSMITTAL 



Treasury Department 
Office of Commissioner of Internal Revenue 

Washington, D. C, May 15, 1953. 

Sir: In accordance with the provisions of section 63 of the In- 
ternal Revenue Code, requiring the annual preparation and publi- 
cation 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 1947, Part 1," setting forth by various 
classifications, data relative to income, deductions, exemptions, 
credits, tax liability, tax withheld on wages and other tax payments, 
tax refunds, and other pertinent facts reported on individual 
income tax returns and on taxable fiduciary income tax returns for 
1947, filed during 1948. This report also contains data from Federal 
estate tax returns filed during 1948, for estates of individuals irre- 
spective of the date of death, and data from gift tax returns for 
1947, filed during 1948. In addition, there are historical presenta- 
tions of significant data, published in previous reports, and a 
synopsis of tax rates, credits, and other provisions of Federal tax 
laws which affect comparability of historical data. 
Respectfully, 



T. Coleman Andrews, 
Commissioner of Internal Reveriue. 



Hon. G. M. Humphrey, 

Secretary of the Treasm^y. 

Ill 



CONTENTS 



Pasre 

Introduction 1-2 

INDIVIDUAL INCOME TAX RETURNS 

Summary data 5-6 

Individual returns included 6-7 

Statutory provisions applicable to returns for 1947 7 

Basic items 7-10 

Classification of individual returns 10-12 

Scope of estimated data 12 

Tabulated data 13 

Simple and cumulative distributions by adjusted gross income classes 13-15 

Sources of income and deductions 15-32 

Sources of income or loss comprising adjusted gross income 17-20 

Itemized deductions 20-26 

Sole proprietorships 26-28 

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

Medical and dental expenses 31-32 

Types of tax 33-34 

Tax withheld, tax payments, and tax overpayment 34-37 

Marital status 38-39 

Exemptions 39-40 

Data for States and Territories 43 

Income tax liability compared with tax collections 43-44 

Description of sample and limitations of data 44-52 

Historical data 52-62 

Individual and fiduciary returns 52-53 

Capital gains and losses 53-58 

Capital loss carry-over 58-61 

Partnership returns, number filed 61^62 

BASIC TABLES 

1. Simple and cumulative distributions of number of returns, ad- 

justed gross income, and tax liability, with corresponding per- 
centage distributions — by adjusted gross income classes 65-67 

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

income, adjusted gross income, itemized deductions, exemption, 
and items of tax — by adjusted gross income classes and by re- 
turns with standard deduction or with itemized deductions 68-87 

3. Frequency distributions of returns for each specific source of in- 

come or loss comprising adjusted gross income, for each itemized 
deduction, for each type of tax payment, and for tax overpay- 
ment — by adjusted gross income classes and by returns with 
standard deduction or with itemized deductions 88-105 

4. Frequency distributions of returns — by adjusted gross income 

classes and by size of each specific source of income or loss com- 
prising adjusted gross income 106-117 

5. Frequency distribution of returns with itemized deductions — by 

adjusted gross income classes and by net income classes 118-127 

6. Adjusted gross income, exemption, tax liability before and after 

tax credits, average tax, and effective tax rate — by adjusted 

gross income classes and by types of tax , 128-135 



VI CONTENTS 

Page 

7. Number of returns, applicable items of income, tax liability, tax 

withheld, payments on declaration, tax due at time of filing, re- 
fund, and credit on 1948 tax — by adjusted gross income classes, 
by returns with a tax due at time of filing or with tax overpay- 
ment, and by types of tax payment 136-151 

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

gross income classes, by marital status, and by sex 152-159 

9. Number of returns, number of exemptions, and frequency distri- 

bution of returns — by adjusted gross income classes, by marital 

status, and by number of exemptions 160-167 

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

term capital gain or loss, and capital loss carry-over — by ad- 
justed gross income classes and by returns with gain or with loss 
from sales of capital assets 168-174 

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

bility — by States and Territories 175 

12. Number of returns, adjusted gross income, and tax liability — by 

adjusted gross income classes and by States and Territories 176-188 

13. Number of businesses, total receipts, net profit, and net loss — by 

industrial groups and by businesses with net profit or with net 

loss 190-193 

14. Number of businesses, total receipts, net profit, and net loss — by 

size of total receipts; businesses with net profit by industrial 

groups and businesses with net loss in aggregate 194-200 

15. Frequency distribution of number of businesses with net profit — by 

size of net profit 202-203 

HISTORICAL TABLES, 1913-1947 

16. Number of returns, income, tax, and tax credits, 1913-47 208-209 

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

classes, 1914-47 210-221 

18. Sources of income, deductions, and income or deficit, 1916-47 222-231 

19. Number of returns, income, and tax, by States and Territories, 

1938-47 232-240 

TAXABLE FIDUCIARY INCOME TAX RETURNS 

Summary data 249 

Fiduciary returns included 249-250 

Income tax law with respect to fiduciary returns 250 

Basic items 250-251 

Classification of fiduciary returns 251-252 

Tabulated data 252 

Simple and cumulative distributions by total income classes 252-254 

Sources of income and deductions 254-261 

Types of tax 262 

Data for States and Territories 262 

Data for estates and for trusts 262-263 

Historical data 264 

BASIC TABLES 

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

income, and tax liability, with corresponding percentage distri- 
butions — by total income classes 267-269 

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

total income, deductions, exemption, net income, and tax lia- 
bility — by total income classes 270-273 

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

loss comprising total income, and each deduction — by total in- 
come classes 274-277 

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

total income, deductions, exemption, net income, and tax liability 

— by net income classes 278-281 

5. Frequency distribution of returns — by total income classes and by 

net income classes 282-289 

6. Total income, net income, exemption, tax liability, average tax, and 

effective tax rate — by total income classes and by types of tax — 290-294 



CONTENTS VII 

Page 

7. 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 296-302 

8. Number of returns, dividends, interest, total income, net income, 

and tax liability — by States and Territories — _ 303 

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

ficiaries, net income, exemption, and tax liability — by total in- 
come classes and by returns for estates and trusts 304-305 

10. Number of trusts, total income, amount distributable to benefici- 

aries, and net income — by total income classes and by relation- 
ship of beneficiary to grantor 306-321 

11. Number of trusts, total income, amount distributable to benefici- 

aries, and net income — by net income classes and by relationship 

of beneficiary to grantor 336-337 

HISTORICAL TABLES, 1937-1947 

12. Number of returns, income, and tax, 1937-47 342 

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

classes, 1937-47 343-346 

14. Sources of income, deductions, total income, and net income, 

1937-47 347-348 

15. Number of returns, income, and tax, by States and Territories, 

1938-47 349-352 

ESTATE TAX RETURNS 

Summary data 357 

Federal estate tax law 357-360 

Estate tax returns included 360-361 

Basic items 361-365 

Classification of estate tax returns 365-367 

Nonresident aliens 367 

Tabulated data 367-368 

ESTATE TAX TABLES 

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

and taxes, by revenue acts — taxable and nontaxable returns 370-371 

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

and taxes, by net estate before exemption classes — taxable re- 
turns filed under the 1942 and 1948 acts 372-379 

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

and taxes, by gross estate classes — taxable returns filed under 

the 1942 and 1948 acts 380-383 

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

before exemption, by gross estate classes — nontaxable returns 

filed under the 1942 and 1948 acts 384-387 

5. Frequency distributions of returns for selected items, by net estate 

before exemption classes — taxable returns filed under the 1942 

and 1948 acts 388-391 

6. Frequency distributions of returns for selected items, by gross 

estate classes — taxable returns filed under the 1942 and 1948 

acts ___392-393 

7. Frequency distributions of returns for selected items, by gross 

estate classes — nontaxable returns filed under the 1942 and 1948 

acts 394-395 

8. Frequency distribution of returns, by net estate before exemption 

classes and by types of heirs, devisees, and legatees — ^taxable 

and nontaxable returns 396-397 

9. Frequency distribution of returns, by net estate before exemption 

classes and by marital status and age of decedent — taxable and 

nontaxable returns 398-411 

10. Frequency distribution of returns, by net estate before exemption 
classes, by marital status of decedent, and by number of children 
— taxable and nontaxable returns 412-425 



VIII CONTENTS 

Page 

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

before exemption classes and by age of decedent— taxable and 
nontaxable returns 426-433 

12. Number of taxable and nontaxable returns, and selected items for 

taxable returns — by States and Territories 434-435 

13. Number of returns, gross estate, net estate, and tax for citizens 

and aliens— September 9, 1916-45 and 1947-48 436 

GIFT TAX RETURNS 

Summary data 441 

Gift tax law 441-442 

Gift tax returns included 442-443 

Basic items 443-444 

Classification of gift tax returns 444-445 

Identical donors 445 

Tabulated data 445 

GIFT TAX TABLES 

1. Number of returns, total gifts before exclusions by types of prop- 

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

by net gift classes and nontaxable returns in aggregate 448-449 

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 gift classes 450-452 

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

ferred — by types of property 453 

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

deductions, net gifts, and tax — by taxable status 453 

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

for prior years — by net gift classes and by net gift for prior 

years classes 454 

6. Number of returns by taxable status, total gifts before exclusions, 

net gifts, and tax, 1932-47 455 

SYNOPSIS OF FEDERAL TAX LAWS AFFECTING THE COMPARA- 
BILITY OF HISTORICAL DATA IN STATISTICS OF INCOME 

Individual and fiduciary returns: 

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

for dependents, and normal tax rates, 1913—47 458-459 

B. Surtax rates and total surtax, 1913-47 465-468 

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

Forms W-2 and 1040, 1944-47 470-473 

D. Provisions pertaining to capital gains and losses, 1922-47 476-477 

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

foreign countries 1917-47, and earned income credit 1924-43. 478 
Estate tax returns : 

F. Requirements for filing, amount of exemption, and tax credits, 

1916-48 480-481 

G. Tax rates and tax, 1916-48 482-483 

Gift tax returns: 

H. Requirements for filing, amount of exclusion and specific ex- 
emption, 1924, 1925, and 1932-47 485 

I. Tax rates and tax, 1924, 1925, and 1932-47 486-487 

INCOME TAX FORMS 
Facsimiles of Forms 1040, W-2, 1041, and 1065, for 1947 490-516 



INTRODUCTION 

This report, compiled from data on individual income tax returns, 
Forms 1040 and W-2, taxable fiduciary income tax returns, Form 
1041, estate tax returns, Form 706, and gift tax returns. Form 709, 
is prepared in accordance with section 63 of the Internal Revenue 
Code, which requires the preparation and publication annually of 
statistics reasonably available with respect to the operation of the 
income tax laws, including classifications of taxpayers and of 
income, amounts allowed as deductions, exemptions, and credits, 
and other facts deemed pertinent and valuable. 

Data for individual returns, Forms 1040 and W-2, for 1947 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 cor- 
relate the data on the withholding statements. Form W-2, with data 
on the regular income tax returns. Form 1040. In addition to the 
current data, there are four historical tables giving a resume of data 
reported on individual returns and on fiduciary returns for 1913 
through 1943 and of data reported on individual returns only for 
1944 through 1947. 

Data from taxable fiduciary returns. Form 1041, for 1947 are 
presented in the text and basic tables in the second section of this 
report. Data reported on 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 taxable fiduciary returns and individual returns are com- 
piled. Included are four historical tables containing a resume of data 
reported on taxable fiduciary returns for 1937 through 1947. 

Information pertaining to Federal estate tax returns. Form 706, 
filed during the calendar year 1948, irrespective of the date of death 
of the individual or the revenue act under which the estate is taxed, 
is tabulated in the third section of this report. A brief summary of 
data reported on estate tax returns filed from September 9, 1916, 
through 1945 and during 1947 and 1948 completes this section. 

Data reported on gift tax returns. Form 709, regarding property 
transferred by gift during 1947 and the tax liability of the donor are 
shown in the fourth section of this report, with an additional his- 
torical table which presents a brief summary of gift tax returns 
filed since the effective date of the present period of gift taxation, 
June 7, 1932, through 1947. 

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



2 STATISTICS OF INCOME FOR 1947, PART 1 

Facsimiles of the 1947 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. The partnership return of 
income is an informational return and the income reported thereon 
is not taxed with the filing of this form ; however, each partner is 
required to report on his individual income tax return. Form 1040, 
his share of the profit or loss from any partnership of which he is a 
member and such partnership profit or loss then forms a part of 
his adjusted gross income for income tax purposes. Significant data 
reported on the partnership returns of income for 1947 will be 
tabulated and published in a separate report, "Supplement to 
Statistics of Income for 1947, Part 1." 

A preliminary report, prepared from the 1947 individual returns 
and taxable fiduciary returns, was published April 10, 19.50, and 
several of the tables in this report were made public in a press 
release dated May 1, 1951. 



INDIVIDUAL INCOME TAX RETURNS 



INDIVIDUAL INCOME TAX RETURNS 

SUMMARY DATA 

The number of individual income tax returns for the income year 
1947 is 55,099,008, an increase of 2,282,461 returns or 4.3 percent 
more than last year. The current returns consist of 24,091,560 
optional returns. Form W-2, the withholding statement for wages 
paid and income tax withheld ; 18,638,692 short-form returns, Form 
1040 ; and 12,368,756 long-form returns, Form 1040. 

The optional standard deduction is used on 44,697,901 returns 
which is 81.1 percent of the total number of returns. On 42,730,252 
of these returns showing adjusted gross income under $5,000, the 
tax is determined from the tax table provided under Supplement T 
of the Internal Revenue Code; however, on 12,110,341 of these 
returns, the adjusted gross income is such that the amount thereof 
is without tax in the tax table on account of the allowable exemp- 
tions. The remaining 1,967,649 returns show an adjusted gross 
income of $5,000 or more and a standard deduction of $500 each, 
with the tax liability computed by the taxpayer. 

The number of individual returns for 1947, taxable and 
nontaxable, by form of return is as follows : 



Form of return 


Total 


Taxable 


Nontaxable 


Form W-2. 


24,091,560 

18,638,692 

1,967,649 

8,544,849 
1,856,258 


17,219,088 

13,400,823 

1,967,649 

7,134,706 
1,856,258 


6,872,472 
5,237,869 


Form 1040: 


Long-form: 

With standard deduction — adjusted gross income $5,000 or more . 


With itemized deductions: 


1,410,143 


Adjusted gross income $5,000 or more 










55,099,008 


41,578,524 


13,520,484 





Adjusted gross income of $150,295,275,000 is reported ; this is an 
increase of $15,965,269,000, or 11.9 percent over last year's figure. 
The adjusted gross deficit is $559,193,000 which is an increase of 
$311,987,000, or 126.2 percent over the deficit for 1946. 

There are 41,578,524 taxable returns, an increase of 3,662,828 
returns, or 9.7 percent, more than for 1946. The nontaxable returns 
show a decline of 9.3 percent in the current year. 

The tax liability for 1947 is $18,076,281,000, which represents an 
increase of $2,000,368,000, or 12.4 percent, over the tax liability 
for 1946. The effective tax rate, based on the adjusted gross income, 
is 12.1 percent for all returns and 13.4 percent for taxable returns, 
as compared with 12.0 percent and 13.6 percent, respectively, 
for 1946. 



6 STATISTICS OF INCOME FOR 1947, PART 1 

A comparison of data for 1947 returns with that for 1946 is 
provided in the following summary : 

Comparative data, indhudual returns, 19^7 and 19^6 

[Money figrures in thousands of dollars] 



Increase or decrease (— ) 



1947 



1946 



Number or 
amount 



Percent 



Total individual returns: 

Number of returns 

Adjusted gross income 

Taxable individual returns: 

N umber of returns 

Adjusted gross income 

Tax liability 

Nontaxable individual returns: 

Number of returns 

With adjusted gross income: 

Number of returns 

Adjusted gross income 

With no adjusted gross income 

Number of returns 

Adjusted gross deficit 



55,099,008 
150,295,275 

41,578,524 
135,301,876 
18,076,281 

13,520,484 

13,221,412 
14,993,399 

299,072 
559,193 



52,818,547 
134,330,006 

37,915,696 

118,050,027 

16,075,913 

14,900,851 

14,684,774 
16,279,979 

216,077 
247.206 



2,282,461 
15,965.269 

3,662,828 
17.251,849 
2,000,368 

-1,380,367 

-1,463,362 
-1,286,680 

82,995 
311,987 



4.32 
11.89 

9.66 
14 61 
12 44 

-9.26 

-9 97 
-7.90 

38.41 
126.21 



INDIVIDUAL RETURNS INCLUDED 

The individual income tax returns included in this report are for 
the calendar year 1947, a fiscal year ending within the period July 
1947 through June 1948, and a part year with the greater part of 
the accounting period in 1947. The returns include Forms 1040 and 
W-2, filed by citizens and resident aliens, and Form 1040B filed by 
nonresident aliens having a business within the United States. 
Tentative returns are not included and amended returns are used 
only if the original returns are excluded. 

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

Form W-2, the withholding statement for wages paid and income 
tax withheld is the optional return which may be filed by persons 
whose total income 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 the 
tax table provided under Supplement T of the Internal Revenue 
Code, which allows for exemptions claimed by the taxpayer and 



STATISTICS OF INCOME FOR 1947, PART 1 7 

also allows for deductions and tax credits approximating 10 percent 
of the income. Husband and wife may file a combined return on 
Form W-2 if their aggregate income meets the requirements for 
use of this form. On such combined returns, the tax as determined 
by the collector is the lesser of two amounts: the tax on the 
combined income or the aggregate tax on the separate incomes. 

A small number of returns. Form 1040B, are filed by nonresident 
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 1040 and W-2, with adjusted gross 
income or with adjusted gross deficit included in statistics are filed 
in compliance with the requirement that a return must be filed by 
every person who had $500 or more gross income in 1947, regardless 
of the allowable deductions and exemptions. Also individual returns 
showing less than $500 gross income are filed to claim refund of 
tax paid by reason of the tax withheld on wages or the payments 
made on a Declaration of Estimated Income Tax, Form 1040-ES. 

Statistics are taken from the returns as filed, prior to revisions 
that may be made as a result of oflficial audit by the Bureau of 
Internal Revenue. Facsimiles of individual returns, Forms 1040 
and W-2, are shown on pages 490-500. 

STATUTORY PROVISIONS APPLICABLE TO RETURNS FOR 1947 

In general, the income of individuals for 1947 is subject to the 
same provisions of the Internal Revenue Code as were in effect for 
the income year 1946. 

Income for a fiscal year beginning in 1947 and ending in 1948 is 
subject to the law applicable to taxable years beginning on January 
1, 1947, as well as to the law applicable to taxable years beginning 
on January 1, 1948, the effective date of the amendments contained 
in the Revenue Act of 1948. In such a case, the tax liability is the 
sum of (1) that portion of a tax, computed under the law applicable 
to 1947 income, which the number of days falling in 1947 bears to 
the total number of days in the fiscal year, and (2) that portion of 
a tax, computed under the law applicable to 1948 income, which the 
number of days falling in 1948 bears to the total number of days 
in the fiscal year. 

The tax liability tabulated for fiscal year returns is the sum of 
the prorated taxes ; but items other than the tax liability are those 
used in computing the tax applicable to the income year 1947. 

BASIC ITEMS 

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

The adjusted gross income and its components are tabulated ; all 
taxable income from whatsoever source is included. However, the 



8 STATISTICS OF INCOME FOR 1947, PART 1 

income or loss from the component sources for which deductions are 
specifically allowed in computing gross income is the net amount 
from those sources ; and the net loss comprises a part of the 
adjusted gross income (or deficit) as well as the net profit. 

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

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

Net income is the income tax net income tabulated from long- 
form returns, Form 1040, which have adjusted gross income in 
excess of 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 a net income, the amount thereof is not 
tabulated in this report. 

Net deficit, reported on returns, Form 1040, classified as returns 
with itemized deductions, includes the adjusted gross deficit on 
short-form returns and the net deficit on long-form returns result- 
ing from the combination of adjusted gross deficit and itemized 
deductions or from the excess of itemized deductions over the 
adjusted gross income. 

Tax liability, unless otherwise indicated, is the tax liability after 
deduction for the two tax credits relating to income tax paid at 
source on interest from tax-free covenant bonds and to income 
tax paid to a foreign country or possession of the United States, 
reported only on returns with itemized deductions. The tax liability 
includes the normal tax, the surtax, and the two taxes paid in lieu 
thereof; namely, the optional tax provided under Supplement T 
and the alternative tax provided under section 117 for income which 
contains a net gain from the sales or exchanges of capital assets 
held more than 6 months. The total tax liability, computed without 
regard to tax credits, cannot exceed 85 V2 percent of the net income. 

For the majority of individuals income tax is paid, in whole or 
in part, on a current basis through the tax withheld on wages 
and/or the payments made on Declaration of Estimated Income 
tax. Form 1040-ES. In cases where these payments are insufl!icient 
to cover the total tax liability, the balance of tax due is paid when 
the income tax returns are filed. If the tax withheld and/or pay- 
ments on declaration exceed the tax liability, the overpayment of 
tax is refundable to the taxpayer unless he signifies on a return, 
Form 1040, that he wishes the overpayment to be credited on his 
1948 estimated income tax. 



STATISTICS OF INCOME FOR 1947, PART 1 9 

Normal tax and surtax is the sum of the two separate taxes. The 
normal tax is determined by computing a tentative normal tax of 
3 percent of the net income in excess of the credit for exemptions 
and the partially tax-exempt interest on Government obligations 
and by reducing such tentative normal tax by 5 percent thereof. 
•Surtax is imposed on the surtax net income, i. e., the amount of net 
income in excess of the credit for exemptions. The surtax rates are 
17 percent of surtax net income not over $2,000, increasing at 
graduated rates to 88 percent of surtax net income over $200,000. 
Surtax is determined by computing a tentative surtax on the surtax 
net income, at the prescribed rates, and by reducing such tentative 
surtax by 5 percent thereof. Although each tax is a separate entity, 
the instructions accompanying the return for the computation of 
tax provide a combination of the tv^o tax rates and the tentative 
normal tax and surtax liability is jointly computed, and reduced by 
5 percent thereof. If credit is claimed for partially tax-exempt 
interest on Government obligations, the combined tax is reduced by 
an amount equal to 3 percent of the partially tax-exempt interest. 
The optional tax, supplied under Supplement T and paid in lieu 
of the normal tax and surtax, is tabulated as normal tax and surtax. 
The optional tax is in fact computed in the same manner as the 
combined normal tax and surtax ; it allows automatically the stand- 
ard deduction and the exemptions claimed and utilizes the regular 
normal tax and surtax rates. 

Alternative tax on net income containing a net gain from sales 
of capital assets held more than 6 months (not effective on returns 
with surtax net income under $18,000) is imposed on net income 
which includes a net long-term capital gain or an excess of net 
long-term capital gain over the net short-term capital loss if, and 
only if, 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 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 such long-term capital gain and (2) 50 
percent of such long-term gain. 

Tax withheld, reported on the income tax return as a payment on 
tax liability, is the amount of tax withheld by employers from the 
wages of the taxpayer. The amount of tax withheld on wages during 
1947 was determined by the employer either by (1) use of the wage 
bracket withholding tables, provided under the Code, in which the 
amounts to be withheld are based on various wage levels and the 
number of withholding exemptions; or (2) application of the pre- 
scribed percentage rates to the amount of wages in excess of the 
withholding exemptions. Certain types of wage and salary pay- 
ments, such as those for military service, agricultural labor, domes- 
tic service, and ministry of the gospel, are exempt from withholding. 

Payments on 194-7' Declaration of Estimated Tax, reported on the 
income tax return as a payment on tax liability, include the credit 
for overpayment of the prior year's tax as well as the aggregate 
payments made on the 1947 declaration of estimated tax. This 
combined amount is reported by the taxpayer from data on his 
Form 1040-ES. 



10 STATISTICS OF INCOME FOR 1947, PART 1 

Tax due at time of filing is the excess of the 1947 tax liability 
over the sum of the tax withheld, the payments on the 1947 declara- 
tion, and the credit for an overpayment of the prior year's tax. 
The amount due is paid in cash v^ith the filing of the return, except 
in the case of the optional returns. Form W-2, wherein the tax is 
determined by the collector of internal revenue and paid upon 
notice of the assessment. 

Overpayment (refund, or credit on 1948 estimated tax) occurs 
if the sum of the tax withheld, the payments on 1947 declaration, 
and the credit for an overpayment of the prior year's tax exceeds 
the tax liability for 1947. Such tax overpayment is refundable or, 
at the option of the taxpayer using Form 1040, may be credited 
against the 1948 estimated tax. The amount refunded, as indicated 
on the income tax returns, is tabulated separately from the amount 
to be credited against the 1948 estimated tax, in one table of 
this report. 

Exemption, allowed as a credit against net income for the pur- 
pose of computing both the normal tax and surtax, is in reality a 
per capita exemption : $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 exemption may be claimed. Exemptions are 
automatically allowed if the optional tax is paid. A dependent is a 
close relative, specified by law, with income of less than $500, who 
received more than one-half of his support from the taxpayer. A 
close relative means: son, daughter, or a descendant of either; 
stepson, stepdaughter, son-in-law, daughter-in-law ; father, mother, 
or ancestor of either; stepfather, stepmother, father-in-law, or 
mother-in-law ; brother, sister, stepbrother, stepsister, half brother, 
half sister, brother-in-law, or sister-in-law ; uncle, aunt, nephew, or 
niece ; provided he or she is a citizen of the United States, Canada, 
or Mexico, and has not filed a joint return wuth another person. 
Dependents meeting these qualifications need not be under 18 
years of age. 

The number and amount of exemptions tabulated in Statistics of 
Income include the exemptions claimed on returns with the optional 
tax, wherein the exemptions are allowed automatically, as well as 
the exemptions from returns on which the tax is computed by the 
taxpayer. Slight duplication of exemption exists on account of 
dependents with less than $500 income, who file a return in order to 
claim refund of tax withheld on wages ; such wages are not taxable 
to the dependent, neither do they constitute a part of the gross 
income of the taxpayer claiming the dependent. 

CLASSIFICATION OF INDIVIDUAL RETURNS 

Individual returns are classified by adjusted gross income classes, 
by taxable and nontaxable returns, by returns with standard deduc- 
tion or with itemized deductions, by returns with tax due at time 
of filing or with tax overpayment, by marital status of taxpayer, by 
exemption classes, by States and Territories, and for frequency 
distributions only, by size of each specific source of income or loss 
comprising adjusted gross income. Taxable returns are classified 
by types of tax liability, and returns with itemized deductions are 
classified by net income classes for frequency distribution. Data 



STATISTICS OF INCOME FOR 1947, PART 1 11 

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 remain at the same levels as those used 
last year. 

Returns with standard deduction or with itemized deductions. — 
Returns with standard deduction are optional returns, Form W-2, 
and short-form returns. Form 1040, with adjusted gross income 
under $5,000, on both of which deductions are allawed automatically 
through use of the tax table, 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 itemized in 
detail ; long-form returns. Form 1040, with no deductions, filed by 
spouses of taxpayers who itemized deductions (such persons are 
denied the standard deduction) ; and returns. Form 1040, with no 
adjusted gross income whether or not deductions are itemized. 

Taxable and nontaxable returns. — This classification is based on 
the existence or nonexistence of a tax liability after tax credits, 
and is without regard to tax payments. 

Types of tax liability. — Returns are segregated on the basis of 
the two general types of tax liability : the regular normal tax and 
surtax combined and the alternative tax paid in the case of capital 
gain from sales of capital assets held more than 6 months. Returns 
with normal tax and surtax consist of the optional returns. 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 the alternative tax is 
imposed. Returns with normal tax and surtax (both long- and 
short-form returns, Form 1040) include all returns with net loss 
from sales of capital assets and those with net gain from such sales 
when the alternative tax is not reported. Returns with alternative 
tax are long-form returns. Form 1040, with surtax net income in 
excess of $18,000, 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 is less than the regu- 
lar normal tax and surtax liability computed on net income which 
includes the net gain from sales of capital assets. 

Returns with tax due at time of filing or with tax overpayment. — 
Returns with tax due at time of filing are those on which the tax 
liability is greater than the payments made by means of tax with- 
held and/or declaration of estimated tax. Returns with tax over- 
payment are those on which the tax liability is less than the pay- 
ments made by the same means. Returns in each classification are 
tabulated according to kinds of tax payment, singly and in 
combination. 

Marital status. — The classification of returns for marital status 
of the taxpayer is based on the marital status of the taxpayer at 



12 STATISTICS OF INCOME FOR 1947, PART 1 

the close of the 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, separate community property returns, and returns of single 
persons. Except for the joint returns, each group is classified as 
returns of men and returns of women. 

Number of exemptions classes. — Returns are segregated accord- 
ing to the total number of exemptions claimed. Exemptions claimed 
include exemption for the taxpayer, his spouse on joint returns, 
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 the separate community 
property returns) and for the returns of single persons. 

Size of specific source. — For the purpose of frequency distribu- 
tions only, returns are classified by the size of each specific source 
of income or loss comprising the adjusted gross income. The class 
intervals for size of specific source are the same as those for 
last year. 

Net income classes. — Returns with itemized deductions are 
classified on the basis of the net income for frequency distribution. 
Returns with net deficit, regardless of amount, are designated "No 
net income." 

States and TerHtories. — The segregation of returns on the basis 
of States and Territories is determined by the location of the collec- 
tion district in which the return is filed, except that for the District 
of Columbia, the segregation is determined by the address of the 
taxpayer. Collection districts, or groups of such districts, are 
coextensive with the States and Territories, except that the District 
of Columbia comprises a part of the collection district of Maryland 
and the Territory of Alaska is a part of the district of Washington. 
The sampling technique employed does not permit separate 
tabulation of returns from Alaska. 

Industrial groups. — The business activity of taxpayers, who 
report income from solely owned business or profession, is classified 
by industrial groups in accordance with the nature of business as 
described in the business schedule. When two or more kinds of 
business are conducted, each kind of business is classified on the 
basis of its description. 

SCOPE OF ESTIMATED DATA 

Data tabulated for the individual returns for 1947 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 adjusted 
gross income of $25,000 or more 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 44-52. 



STATISTICS OF INCOME FOR 1947, PART 1 13 

TABULATED DATA • 

Statistical data for individual returns are presented in 15 basic 
tables for 1947. Tables 1 through 12 correspond to the 12 basic 
tables published for 1946, however, the sequence of tables numbered 
4 through 10 are not the same for the 2 years. Tables 13, 14, and 15 
for 1947, show data from business schedules of taxpayers who 
operate a business or profession in the capacity of sole owner. 
Data are tabulated on a national basis in tables 1 through 10 and 
in tables 13 through 15, while data in tables 11 and 12 are tabulated 
on a State basis. Selected sources of income reported on returns 
with adjusted gross income are shown in aggregate for each State 
in table 11; and table 12 presents the number of returns with 
adjusted gross income, the amount of adjusted gross income, and 
tax liability by adjusted gross income classes, within each State. 

Tables appearing in the text, for the most part, are summaries 
of data from the basic tables, presented by broader class intervals 
and generally taxable and nontaxable returns are combined. How- 
ever, there is information not elsewhere tabulated relating to the 
number of optional returns, Form W-2, to medical expenses 
reported on returns with itemized deductions, and to the percentage 
distributions of sources of income and itemized deductions. 

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

SIMPLE AND CUMULATIVE DISTRIBUTIONS BY ADJUSTED GROSS INCOME CLASSES 

The number of returns filed, the amount of adjusted gross income, 
and the tax liability for returns with adjusted gross income are 
tabulated by adjusted gross income classes in basic table 1 to show 
the simple distribution by income class, the cumulative distribution 
from the highest income class, the cumulative distribution from the 
lowest income class, and the corresponding percentage distribu- 
tions. In these distributions, taxable and nontaxable returns are 
combined, except that data for the nontaxable returns with no 
adjusted gross income 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. 



14 



STATISTICS OF INCOME FOR 1947, PART 1 



Individual returns for 19 ^7, 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] 





Number of returns 


Adjusted gross income classes' 


Simple distribution 


Cumulative distribution 
from highest income class 


Cumulative distribution 
from lowest income class 




Number 


Percent of 
total 


Number 


Percent of 
total 


Number 


Percent of 
total 


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


4,315,873 

5,437,964 

6,363,078 

7,357,596 

7,606,050 

6,846,245 

9,162,536 

3,886,687 

2,837,585 

486,961 

201,300 

102,386 

146,782 

38,049 

6,353 

3,417 

658 

302 

114 


7.88 

9.92 

11.61 

13.43 

13.88 

12.49 

16.72 

7.09 

5.18 

.89 

.37 

.19 

.27 

.07 

.01 

.01 

(») 

(«) 

(») 


54,799,936 

50,484,063 

45,046,099 

38,683,021 

31,325,425 

23,719,375 

16,873,130 

7,710,594 

3,823,907 

986,322 

499,361 

298,061 

195,675 

48,893 

10,844 

4,491 

1,074 

416 

114 


100.00 

92.12 

82.20 

70.59 

57.16 

43 28 

30.79 

14.07 

6.98 

1.80 

.91 

.54 

.36 

.09 

.02 

.01 

(«) 

(«) 

(•) 


4,315,873 
9,753,837 
16,116,915 
23,474,511 
31,080,561 
37,926,806 
47,089,342 
50,976,029 
53,813,614 
54,300,575 
54,501,875 
54,604,261 
54,751,043 
54,789.092 
54,795,445 
54,798.862 
54.799,520 
54,799.822 
54.799.936 


7.88 




17.80 




29.41 


1.5 under 2 . . .. 


42.84 


2 under 2.5-. 


56.72 




69.21 


3 under 4 .--.... 


85.93 




93.02 




98.20 


10 under 15 . . 


99.09 


15 under 20 


99.46 


20 under 25 


99.64 


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 


54,799,936 
299,072 


100.00 

(') 










Individual returns (nontaxable) with 






















55,099,008 


(') 



























Adjusted gross 


income » 






Adjusted gross income classes ' 


Simple distribution 


Cumulative distribution 
from highest income class 


Cumulative distribution 
from lowest income class 




Amount 


Percent of 
total 


Amount 


Percent of 
total 


Amount 


Percent of 
toUl 


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

Under 0.5 


1,169.815 

4.098,033 

7,970,953 

12,892,953 

17,088,079 

18,780,176 

31,476,430 

17,229,570 

18,433,619 

5,870,665 

3,455,452 

2,276,347 

4,923,479 

2,525,752 

759,938 

678,000 

249,255 

201,811 

214,946 


0.78 

2.73 

5.30 

8.58 

11.37 

12.50 

20.94 

11.46 

12.26 

3 91 

2.30 

1.51 

3.28 

1.68 

.51 

.45 

.17 

.13 

.14 


150,295,275 
149,125,458 
145,027,425 
137,056,472 
124,163,519 
107,075,440 


100.00 
99.22 
96.49 
91.19 
82 61 
71 24 


1,169.815 
5.267.848 
13.238.801 
26,131,754 
43,219,833 
62,000,009 
93,476,439 
110,706,009 
129.139.628 


0.78 


0.5 under 1 . 


3 SO 




8.81 




17.39 


2 under 2.5 


28.76 


2.5 under 3 .-- 


41.25 


3 under 4 


88,295,264 ' .58.75 


62.20 


4 under 5 ' ... 


56,818,834 

39,589,264 

21,155,645 

15,284,980 

11,829,528 

9,553,181 

4,629,702 

2,103,950 

1,344,012 

666,012 

416,757 

214,946 


37 80 
26.34 


73.66 


5 under 10 .. 


85 92 


10 under 15 


14.08 ! 135,010,293 
10 17 138.465.745 


89 83 


15 under 20 


92 13 


20 under 25 


7.87 

6 36 

3.08 

1 40 

.89 

.44 

.28 

.14 


140,742,092 
145.665,571 
148.191,323 
148.951,261 
149.629.261 
149,878,516 
150,080,327 
150,295,275 


93 64 


25 under 50 


96.92 


50 under 100 


98.60 


100 under 150-- 


99 11 


150 under 300 


99.56 


300 under 500 


99.72 


500 under 1.000 


99.86 


1,000 and over - 


100.00 






Total - 


150,295,275 
•559,193 


100.00 

(') 










Individual returns (nontaxable) with 




















Grand total 


•149,736.082 


(') 





















For footnotes, «ee pp. 41-42; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 1947, PART 1 



15 



Individual returns for 19^7, by adjusted gross income classes: Simple and 
cuTnulative distributions of number of returns, adjusted gross income, and 
tax liability, with corresponding percentage distributions — Continued 



[Adjusted gross income classes and money 


figures in tliousands of dollars] 






Tax liability' 


Adjusted gross income classes' 


Simple distribution 


Cumulative distribution 
from highest income class 


Cumulative distribution 
from lowest income class 




Amount 


Percent of 

total 


Amount 


Percent of 
total 


Amount 


Percent of 
total 


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














0.5 under 1 


99,608 

387,787 

844,726 

1,291,807 

1,510,628 

2,767,106 

1,761,421 

2,550,665 

1,172,385 

850,451 

656,648 

1,788,766 

1,186,450 

411,090 

394,900 

147,832 

122,749 

131,263 


0.55 
2.15 
4.67 
7.15 
8.36 

15.31 
9.74 

14.11 

6.49 

4,70 

3.63 

9.90 

6.56 

2.27 

2.18 

.82 

.68 

.73 


18,076,281 

17,976,674 

17,588,887 

16,744,161 

15,452.354 

13,941,726 

11,174,620 

9,413,199 

6,862,534 

5,690,149 

4,839,698 

4,183,050 

2,394,284 

1,207,834 

796,744 

401,844 

254,012 

131,263 


100.00 

99.45 

97.30 

92.63 

85.48 

77.13 

61.82 

52.07 

37.96 

31.48 

26.77 

23.14 

13.25 

6.68 

4.41 

2.22 

1.41 

.73 


99,608 

487,395 

1,332,121 

2,623,928 

4,134,556 

6,901,662 

8,663,083 

11,213,748 

12,386,133 

13,236,584 

13,893,232 

15,681,998 

16,868,448 

17,279,538 

17,674,438 

17,822,270 

17,945,019 

18,076,281 


55 




2 70 


1.5 under 2... 


7 37 


2 under 2.5 . . 


14 52 


2.5 under 3 


22 87 




38 18 




47 93 


5 under 10 


62 04 


10 under 15 


68 52 


15 under 20 


73 23 


20 under 25 


76 86 


25 under 50 


86 75 


50 under 100.. 


93 32 


100 under 150 


95 59 


150 under 300 


97 78 


300 under 500 . . 


98 59 


500 under 1,000 


99 27 


1,000 and over— 


100 00 






Total 


18,076,281 


100.00 









Individual returns (nontaxable) with 
no adjusted gross income * 






















Grand total... 


18,076,281 


100.00 





















For footnotes, see pp. 41-42; for extent to which data are estimated, see pp. 44-52. 

SOURCES OF INCOME AND DEDUCTIONS 

The amount of income, profit, or loss from each of the sources 
comprising adjusted gross income is the net amount to be included 
in the adjusted gross income ; that is, gross receipts less the deduc- 
tions allowable for the computation of adjusted gross income — 
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 allowable to life tenants and income beneficiaries of 
property held in trust, and allowable losses from sales or exchanges 
of property. Should these deductions result in a net loss from the 
source to which they apply, the net loss nevertheless comprises a 
part of the adjusted gross income (or deficit). Therefore, the net 
losses from rents and royalties, from business, from partnership, 
from sales of capital assets, and from sales of other property, as 
well as the net profits are tabulated as component parts of the 
adjusted gross income. Descriptions of these income and loss 
sources are set forth on pages 17-20. In basic table 2, the income or 
loss from each specific source comprising adjusted gross income is 
tabulated by size of adjusted gross income for all returns, for 
returns with standard deduction, and for returns with itemized 
deductions. In basic table 3, frequency distributions of the returns 
for each specific source of income or loss are tabulated in a similar 



16 STATISTICS OF INCOME FOR 1947, PART 1 

manner. Basic table 4 shows the frequency distributions of returns 
by adjusted gross income classes and by size of each specific source 
of income or loss comprising adjusted gross income (or deficit). 

The deductions tabulated are those of a nontrade or nonbusiness 
character which are deductible from the adjusted gross income for 
the computation of net income (or deficit) ; these deductions are 
the allowable deductions reported by only the segment of taxpayers 
who itemized their deductions, rather than using the optional stand- 
ard deduction. Such itemized deductions include contributions, 
medical expenses, taxes, interest, casualty losses, and other mis- 
cellaneous deductions authorized against adjusted gross income. 
Descriptions of these items are given on pages 20-21. The itemized 
deductions and net income or deficit reported by these taxpayers are 
tabulated in basic table 2, and the frequency distributions of returns 
for each specific deduction are shown in basic table 3. 

An optional standard deduction is provided under the Code, 
which the taxpayer may use, if he so elects, instead of itemizing his 
actual deductions. Use of the standard deduction relieves the tax- 
payer of the burden of having to itemize his deductions in detail 
and of having to support them with evidence. 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 stand- 
ard deduction is approximately 10 percent of the adjusted gross 
income and is allowed automatically through 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 taxpayers who elected to use 
the optional 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 or more, the standard deduction 
is $500 per return. 

A summary of the income or loss from each of the sources com- 
prising adjusted gross income is presented in the following table, 
which also shows the itemized deductions and the resultant net 
income or deficit. These data, combined for taxable and nontaxable 
returns, are distributed by returns with standard deduction and by 
returns with itemized deductions with the latter group subdivided 
between returns showing adjusted gross income and returns 
showing no adjusted gross income. 



STATISTICS OF INCOME FOR 1947, PART 1 



17 



Individual returns for 194^7: Number of returns, income or loss from each 
of the sources comprising adjusted gross income, adjusted gross income, and 
the deductions for returns with itemized deductions 

[Money figures in thousands of dollars] 





All 
returns 


Returns 

with 

standard 

deduction •" 


Returns with itemized deductions " 


Sources of income and deductions 


Showing adjusted 
gross income 


Showing no 
adjusted 




With net 
income 


With net 
deficit 


gross 
income ' 


Number of returns, taxable and nontaxable... 


55,099,008 


44,697,901 


10,052,732 


49,303 


299,072 




114,803,747 

4,295,190 

1,125,414 

226.832 

2,227,669 
250,785 

16,380,569 
1,038,910 

8,248,582 
295,277 

2,452,297 
297,595 

101,134 

123,083 

1,230,681 

649,626 


84,697,535 
937,513 
431,131 
103,011 

1,064,993 
109,796 

11,276,285 
270,103 

4,171,060 
67,883 

1,040,012 
111,261 

57,458 

30,588 

278,920 

405,576 


30,003,393 

3,327,370 

678,649 

122,076 

1,124,441 
114,940 

5,084,764 
238,117 

4,055,218 

78,881 

1,365,033 
164,437 

39,280 

32,604 

945,595 

237,579 


35,743 

13,488 

5,478 

1,243 

11,656 
2,204 

9,442 
10,878 

5,507 
5,392 

5,057 
3,616 

(") 

(2.) 

2,767 
2,139 


67,076 


Dividends" 


16,819 


Interest •' 


10,156 




502 


Rents and royalties: " 


26,579 


Net loss 


23,845 


Business or profession: " 

Net profit . . 


10,078 


Net loss 


519,812 


Partnership: i' 

Net profit 


16,797 


Net loss 


143,121 


Sales or exchanges of capital assets: " 


42,195 


Net loss 


18,281 


Sales or exchanges of property other than 
capital assets: 2« 


4,013 


Net loss. . . . . 


56,080 


Income from estates and trusts "... . . 


3,399 


Miscellaneous income ''.. .... ... 


4,332 






Adjusted gross income or deficit 


» 149,736,082 


103,873,862 


46,354,415 


66,998 


8 559,193 


Deductions: 

Contributions ". 






1,965,791 
906,098 

1,614,548 
225,954 

1,366,092 

1,602,092 


3,850 
7,824 
11,053 
24,472 
28,726 
31,461 


3,939 


Interest 2<. 






4,286 


Taxes" 






5,954 








3,449 








3,307 


Miscellaneous deductions ".. 






4,746 
















7,680,577 


107,385 


25,682 










Net income or deficit . 






38,673.840 


" 40,387 


"'584,875 











For footnotes, see pp. 41-42; for extent to which data are estimated, see pp. 44-52. 



SOURCES OF INCOME OR LOSS COMPRISING ADJUSTED GROSS INCOME 

Salaries and wages include salaries, wages, bonuses, fees, com- 
missions, 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 exclude wages not 
exceeding $100 per return, upon which no tax was withheld, 
reported as other income on the optional return. Form W-2, Non- 
commissioned military and naval personnel exclude from gross 
income all active service pay, and commissioned officers exclude the 
first $1,500 of annual pay for active service ; mustering-out pay is 
also excluded. Deductions for travel and lodging expenses or reim- 
bursed expenses in connection with employment have been deducted 
from gross salary received. The compensation included for persons 
who received pay for personal services covering 36 months or more, 
or back pay, is only that portion to which the 1947 tax rates are 



18 STATISTICS OF INCOME FOR 1947, PART 1 

applied. (The portion of compensation taxed at prior year rates 
is not tabulated in this report nor in the prior reports.) 

Dividends include foreign and domestic dividends and taxable 
and partially tax-exempt dividends on share accounts in Federal 
savings and loan a^ociations, but exclude the dividends, not exceed- 
ing $100 per return, reported as other income on the optional return, 
Form W-2, and all dividends received through partnerships and 
fiduciaries. 

Interest includes that received on notes, mortgages, bank deposits, 
corporation bonds before amortization of bond premium ; taxable 
and partially tax-exempt interest on Government obligations before 
amortization of bond premium ; as well as the partially tax-exempt 
interest on Government obligations and partially tax-exempt divi- 
dends on share accounts in Federal savings and loan associations 
received through partnerships and fiduciaries. Tabulated amounts 
exclude interest not exceeding $100 per return, reported as other 
income on the optional return. Form W-2. 

Annuities and pensions include only the taxable portion of 
amounts received during the year. An amount equal to 3 percent 
of the total cost of the annuity is reported as income annually, until 
the aggregate of amounts received and excluded from gross income 
in this year and prior years equals the cost. Thereafter, the entire 
amount received is taxable and must be included in the 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 are sometimes 
reported in the schedule for wages, particularly if they are subject 
to 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 attrib- 
utable to rent income. Rent includes the value of crops received as 
rent from farm property. Net profit from royalties is the excess of 
gross revenue received from copyrights, patents, trade-marks, 
formulas, mineral rights, and the like over the allowable depletion, 
amortization, and other expenses relating to royalties. Conversely, 
net loss from these sources is the excess of deductions over the gross 
income received. 

Profit or loss from business or profession is reported by indi- 
viduals, including farmers, who are engaged in business as a sole 
proprietor. All income derived from the business or profession is 
reported as total receipts from business. Expenses deductible in 
arriving at the net profit or loss from business include cost of goods 
sold, salaries and wages paid to employees, interest on business 
debts, taxes on business and business property, losses arising from 
business operations, bad debts arising from sales or services, depre- 
ciation, obsolescence or depletion, rent, repairs, cost of supplies, 
advertising, selling expenses, insurance premiums for business 
property, amortization of emergency facilities, and the net operat- 
ing loss deduction due to the unabsorbed net operating loss from 
business, partnership, or common trust funds, for the two preceding 
years. Compensation of the sole proprietor is not an allowable deduc- 



STATISTICS OF INCOME FOR 1947, PART 1 19 

tion. The business activity of sole proprietors is classified indus- 
trially according to the description given by the taxpayer; and 
such details as are tabulated from the business schedule are 
discussed under sole proprietorships on pages 26-28. 

Partnership profit 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 organiza- 
tion whose income year ends within the taxpayer's income year. 
The net profit or loss reported in the schedule for partnership 
income excludes partially tax-exempt interest on Government obli- 
gations, partially tax-exempt dividends on share accounts in Federal 
savings and loan associations, and net gain or loss from sales or 
exchanges of capital assets. In computing the partnership profit or 
loss to be distributed, charitable contributions are not deductible 
nor is the net operating loss deduction allowed. However, each 
partner shall take into account his share of the income and losses 
of the partnership in computing his own net operating loss 
deduction. 

Net gain or loss from sales or exchanges of capital assets is the 
amount taken into account in computing adjusted gross income 
whether or not the alternative tax is imposed on the gain. Each is 
the result of combining net short- and long-term capital gain and 
loss and the capital loss carry-over from the years 1942-1946 inclu- 
sive, not previously deducted ; however, the deduction allowed in 
the computation of adjusted gross income for such a loss 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 a comprehensive discussion of gains and losses 
from sales of capital assets, the capital loss carry-over, and other 
pertinent facts, see pages 28-30. 

Net gain or loss from sales of property other than capital assets 
is the net gain or loss from sales or exchanges of depreciable prop- 
erty and real estate 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 payable without interest at a fixed maturity date not exceeding 
1 year from date of issue. A net loss from this source is deductible 
without limitation. (As to the possibility of property used in trade 
or business being created as a capital asset, see page 29.) 

Income from estates and trusts is the taxpayer's share (whether 
actually received or not) of distributable income of an estate or 
of a trust under which the taxpayer is a beneficiary. Such income, 
however, excludes partially tax-exempt interest on Government 
obligations and partially tax-exempt dividends on share accounts in 
Federal savings and loan associations, received through these enti- 
ties but reported with interest income. In computing the distribu- 



20 STATISTICS OF INCOME FOR 1947, PART 1 

table income of an estate or trust, the net operating loss deduction is 
allowed. 

Miscellaneous income includes alimony received, prizes, rewards, 
sweepstakes winnings, gambling profits, recovery of bad debts 
deducted in a prior year, insurance received as reimbursement for 
medical expenses previously deducted, and all other taxable income 
for which an entry is not provided on the return form. Also tabu- 
lated as miscellaneous income is $45,887,000 of wages not subject 
to withholding, dividends, and interest, not exceeding in total $100 
per return, reported as other income on 1,099,440 returns. Form 
W-2. 

ITEMIZED DEDUCTIONS 

Deductions tabulated in this report are those reported by 10,401,- 
107 taxpayers who itemized their deductions for the computation 
of net income. No deductions are reported by the 44,697,901 
taxpayers who elected to use the optional standard deduction. 

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

Interest paid is that paid on personal indebtedness, mortgages, 
installment purchases, bank loans, interest incurred in the produc- 
tion or collection of income or in the management, conservation, or 
maintenance 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. Federal 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 schedules for rents and for 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, shipwreck, or other 



STATISTICS OF INCOME FOR 1947, PART 1 21 

casualty, or from theft. The deduction is limited to the net loss 
sustained, that is, the value of the property just before the loss, 
less the salvage value and insurance or other reimbursement 
received. 

Medical and dental expenses are the medical, hospital, and dental 
expenses, paid during the year for the care of the taxpayer, his 
spouse, or dependents, not compensated for by insurance or other- 
wise, over and above 5 percent of the adjusted gross income. How- 
ever, the deduction cannot exceed $1,250 if only one exemption is 
claimed, or $2,500 if more than one exemption is claimed. For the 
purpose of this report, the returns are not edited to ascertain 
whether or not the deduction conforms to the specified limitation 
and there may be instances where the amount reported exceeds the 
limitation. Medical expenses include amounts paid for diagnosis, 
cure, treatment, or prevention of disease, or to alleviate a defect, 
as well as amounts paid for health, accident, and hospitalization 
insurance; also includible are expenses for eyeglasses, dentures, 
artificial limbs, hearing aids, X-ray, nursing service, medical sup- 
plies, drugs, ambulance service, and the like. Returns showing a 
deduction for medical expenses are tabulated separately in a table 
on page 32. 

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

In the tabulation which follows, the income or loss from each 
specific source comprising adjusted gross income, the aggregate 
positive and negative income, and the adjusted gross income for 
all returns, together with the adjusted gross income, deductions, 
net income, and net deficit for returns with itemized deductions, 
are presented 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 per- 
centage distributions of these data. In these distributions, income 
and loss from each of the specific sources comprising adjusted gross 
income are shown as a percentage of the aggregate positive income ; 
and each itemized deduction is shown as a percentage of the 
adjusted gross income for returns with itemized deductions. 
Aggregate positive income, used as the percentage base in this tabu- 
lation, is the sum of the positive items of income ; namely, salaries 
and wages, dividends, interest, annuities and pensions, net profit 
from rents and royalties, net profit from business or profession, 
net profit from partnership, net gain from sales of capital assets, 
net gain from sales of property other than capital assets, and 
miscellaneous income. 



22 



STATISTICS OF INCOME FOR 1947, PART 1 



huUvidnal returns for 19^7, 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 

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









All returns 








Adjusted grass income classes ' 


Number of 
returns 


Salaries 

and 
wages " 


Divi- 
dends '■' 


Interest '* 


Annuities 

and 
pensions " 


Rents aod royalties '* 




Net profit 


Net loss 


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


299.072 

4,315,873 

5,437,964 

6,363,078 

7,357,596 

7,606,050 

6,846,245 

9,162,536 

3,886,687 

2,837,585 

486,961 

201,300 

102,386 

146,782 

38,049 

6,353 

3,417 

658 

302 

114 


67.076 

1,037,879 

3,276,875 

6,503,166 

11,080,052 

15,017,923 

16,744,993 

27,869,823 

14,498,899 

11,454,941 

2,438,846 

1.335,786 

827,647 

1,642,795 

695,377 

169,. 356 

108,108 

22,294 

8,772 

3.140 


16.819 

13,837 

61,798 

92,6.37 

96,006 

105,857 

105,762 

207,702 

175,112 

615,424 

403,488 

307,659 

2.39,536 

660,813 

510,842 

202,748 

227,197 

90,382 

77,499 

84,071 


10,156 
13,041 

53,587 

63,5.33 

64,019 

62,898 

60,552 

99,829 

72,. 382 

201,061 

100,902 

66,414 

44,091 

105,771 

58,062 

17,709 

16,122 

5,013 

4,107 

6.161 


502 

3,607 

22,700 

37,588 

31,627 

21,696 

14,783 

23,143 

10,901 

25,377 

9,429 

5,759 

3.159 

8,371 

4,630 

1,600 

1,191 

153 

384 

232 


26,579 

43,155- 

127,450 

144.671 

147.834 

151,639 

142,594 

258,636 

178,584 

392,. 360 

176,005 

100,992 

69,310 

142,530 

75,248 

20,541 

16,907 

6.557 

4.042 

2,035 


23,845 
8,476 




10,753 




15,018 




19,840 


2 under 2.5 


25,822 


2.5 under 3 . . 


26,024 




40.049 




21,076 


5 under 10 


28,822 


10 under 15 . . .. 


8,092 


15 under 20 


5,228 


20 under 25 


4,151 


25 under 50 


6,960 


50 under 100 


3,683 


100 under 150 


983 


150 under 300 


839 


300 under 500 


314 


500 under 1,000 .. 


535 


1,000 and over 


281 






Total individual returns. 


55.099.008 


114,803.747 


4.295.190 


1.125,414 


226,832 


2,227,669 


250.785 





All returns— Continued 


Adjusted gross income classes ' 


Business or 


profession " 


Partnership '^ 


Sales ore 
of capita 


xchanges 
assets'* 




Net 
profit 


Net 
loss 


Net 
profit 


Net 
loss 


Net 
gain 


Net 
loss 


Individual returns, taxable and 
nontaxable: 

No adjusted gross income '. . 
Under 0.5 


10,078 

95.729 

469,456 

927.023 

1.156,495 

1,297,021 

1,223,001 

2,056,996 

1,561,828 

3,553,866 

1.480.375 

790,126 

485.497 

865.937 

294,896 

55,609 

37,266 

6,922 

6,767 

5,684 


519.812 

43,534 

38,652 

48,166 

42,897 

39,521 

34,854 

45,891 

27,760 

54,578 

28,217 

22.397 

13,722 

32,878 

21,967 

7,432 

8.765 

3,045 

3,114 

1,708 


16,797 

14,828 

75,237 

157,358 

246.248 

325.522 

363.194 

701.011 

526,409 

1,651,083 

1,000,096 

678,497 

482,156 

1,145,806 

590,699 

145.297 

89.908 

20.024 

13,859 

4.555 


143,121 
8.131 
7.978 

12,792 
9,013 

10,856 
7,819 

14,652 
9,460 

24,080 

11,. 302 
6,966 
5,047 

11,085 

7.456 

1.702 

2.348 

896 

388 

186 


42,195 

11,981 

36,585 

64,743 

79.158 

107.578 

117.204 

238.729 

182,716 

425,102 

183.345 

112.066 

79.493 

201.480 

176,277 

89.374 

108.439 

69,631 

52,956 

73,239 


18,281 
12,370 




14.697 




16,378 




17.629 


2 under 2.5 


20.455 


2.5 under 3 


19,163 


3 under 4 . . . . 


29,577 


4 under 5 * .. 


21,322 




53,024 


10 under 15_ 


24,844 


15 under 20 


15,067 


20 under 25 


9.120 


25 under 50.- 


17,543 


50 under 100 


6,120 


ion under 150 


1.133 


1.50 under 300 


676 


3(K) under 500 


106 


500 under 1,000 


60 


1,000 and over 


25 






Total individual returns 


18,380.569 


1.038,910 


8.248.582 


295.277 


2.452.297 


297.595 



For footnotes, see pp. 41-42; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 1947, PART 1 



23 



Individual returns for 1947, 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 incom,e; and 
for returns with itemized deductions the adjusted gross income, deductions, 
net income, and net deficit — Continued 



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






All returns — Continued 


Adjusted gross income 


Sales or exchanges 

of property other 

than capital assets "> 


Income 
from 

estates 

and 
trusts « 


Miscel- 
laneous 
income " 


Aggregate 




classes ' 


Positive 
income " 


Negative 
income " 


Adjusted 




Net 
gain 


Net 
loss 


income ' 


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


4,013 

1,177 

2,604 

4,788 

7,874 

9,510 

8,326 

14,902 

9,752 

22,434 

5,944 

3,278 

2,060 

2,869 

1,197 

123 

134 

132 

19 

3 


56,080 

6,316 

3,841 

4,265 

6,151 

4,745 

4,031 

6,255 

4,735 

9,661 

4,771 

2,535 

1,570 

4,365 

2,084 

675 

582 

210 

132 

84 


3,399 

2,028 

11,638 

17,062 

18,351 

24,697 

22,783 

47,342 

40,128 

170,360 

113,795 

88,127 

65,327 

197,437 

149,175 

67,368 

84,043 

32,368 

37,360 

37,884 


4,332 

11,383 

36,030 

55,011 

60,823 

65,134 

68,873 

94,743 

57,206 

91,770 

35,660 

18,940 

11,678 

22,497 

10,656 

2,137 

1,896 

349 

276 

224 


201,946 

1,248,645 

4,173,960 

8,067,580 

12,988,487 

17,189,475 

18,872,065 

31,612,856 

17,313,917 

18,603,778 

5,947,885 

3,507,644 

2,309,954 

4,996,306 

2,567,059 

771,862 

691,211 

253,825 

206,041 

217,228 


761,139 
78,827 
75,921 
96,619 
95,530 

101,399 
91,891 

136,424 
84,353 

170,165 
77,226 
52,193 
33,610 
72,831 
41,310 
11,925 
13,210 
4,571 
4,229 
2,284 


•559,193 

1.169.815 

4,098.033 

7,970,953 

12,892,953 

17,088,079 

18,780,176 

31,476,430 

17,229,570 

18,433.619 

5,870,665 

3,455,452 

2,276.347 

4,923,479 

2,525,752 

759,938 

678,000 

249,255 

201,811 

214.946 


Under 0.5 




1 imder 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 


16 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 . 


101,134 


123,083 


1,230,681 


649,626 


151 741 741 


2,005,650 


»149,736,082 







For footnotes, see pp. 41-42; for extent to which data are estimated, see pp. 44-52. 



24 



STATISTICS OF INCOME FOR 1947, PART 1 



Individual returns for 194-7, by adjusted gross income classes: Number of 
returns, income or loss from each of the sources comprising adjusted gross 
income, aggregate positive and negative income, adjusted gross income; and 
for returns with itemized deductions the adjusted gross income, deductions, 
net income, and net deficit — Continued 

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



Adjusted gross income classes 



Returns with itemized deductioDs" 



Adjusted 



Deductions 



Contri- 
butions " 



Interest '* 



Taxes " 



Losses from 

fire, storm, 

etc." 



ndividual returns, taxable and nontaxable: 

No 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. 



8 559,103 

17,461 

380,139 

1,009,999 

1,848,996 

2,858,177 

3,694,731 

7,491,991 

4,765,792 

7,747,071 

3,544,087 

2,484,519 

1,813,320 

4,305,296 

2,391,403 

741,385 

669,154 

244,339 

198,605 

214,946 



45,862,220 



3,939 

2,083 

23,908 

56,512 

99,435 

142,698 

174,853 

341,091 

206,414 

315,504 

124,743 

80,431 

55,872 

136,891 

89,179 

35,441 

36,680 

14,784 

14,122 

19,004 



4,286 

2,109 

7,947 

18,282 

34,913 

60,226 

87,131 

195,690 

126,425 

169,261 

56,360 

32,939 

21,767 

50,463 

27,548 

8,976 

8,262 

2,978 

2,088 

561 



5,954 

3,453 

23,600 

45,665 

70,267 

99,041 

132,050 

271,789 

170,770 

277,926 

123,354 

81,880 

58,786 

133,363 

72,833 

23,169 

20,645 

7,286 

5,712 

4,014 



1,973,580 



918,208 1,631,555 



3,449 

665 

4.403 

8,973 

13,063 

21,422 

23,904 

53,283 

43,336 

39,513 

10,698 

6,797 

4,339 

9,170 

5,159 

1.394 

2,403 

568 

1.106 

228 



253,875 



.Adjusted gross income classes ' 



Returns with itemized deductions" — Continued 



Deductions— Continued 



Medical 

and 

dental 

expenses ' 



Misce'- 
laneous 
deduc- 
tions ^' 



Total 
deduc- 
tions 



Net 
income ' 



Net 
deficit »• 



Individual returns, taxable and nontaxable: 

No 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 



3,307 

3,394 

45,038 

95,775 

139,686 

176,374 

194,420 

319,907 

164,795 

177,665 

.38,448 

16,900 

8,527 

11,334 

2,249 

222 

80 



Total individual returns 1,398.125 1,638,299 7,813,644 138,673,840 



4,746 

2,812 

16,729 

36,331 

61,676 

106,675 

137,680 

297,927 

240,506 

320,128 

104,032 

66,469 

43,938 

90,042 

53,394 

18,049 

18,525 

7,395 

6,296 

4,951 



25,682 
14,517 
121,624 
261,534 
419,037 
606,437 
750,038 
1,479,686 
952,245 
1,299,999 
457,634 
285,416 
193,228 
431,262 
250,361 
87,250 
86,596 
33,016 
29,326 
28.758 



9,241 
265,811 
753,307 
1,431,786 
2,254,233 
2,946,832 
6,016,457 
3,824.894 
6,447,074 
3,086,454 I 
2,199,103 
1,620,093 I 
3.874,036 
2,141,041 
654,134 I 
582,557 
211,322 ; 
169,279 I 
186,189 



584,875 
6,296 
7,294 
4,842 
1,828 
2,492 
2,151 
4,136 
11,346 



625,262 



For footnotes, see pp. 41-42; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 1947, PART 1 



25 



Individual returns for 19^7, by adjusted gross income classes: Items of incom,e 
and 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 





All returns — Income and loss from each 
aggregate positive 


source shown as percentage of 
income " 


Adjusted gross income classes • 
(Thousands ol dollars) 


Salaries 

and 
wages " 


Divi- 
dends " 


Interest '< 


Annuities 

and 
pensions '^ 


Rents and 
royalties " 


Business or 
profession " 




Net 
profit 


Net 
loss 


Net 
profit 


Net 
loss 


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


33.21 
83.12 
78.51 
80.61 
85.31 
87.37 
88.73 
88.16 
83.74 
61.57 
41.00 
38.08 
35.83 
32.88 
27.09 
21.94 
15.64 
8.78 
4.26 
1.45 


8.33 

1.11 

1.48 

1.15 

.74 

.62 

.56 

.66 

1.01 

3.31 

6.78 

8.77 

10.37 

13.23 

19.90 

26.27 

32.87 

35.61 

37.61 

38.70 


5.03 

1.04 

1.28 

.79 

.49 

.37 

.32 

.32 

.42 

1.08 

1.70 

1.89 

1.91 

2.12 

2.26 

2.29 

2.33 

1.97 

1.99 

2.84 


0.25 
.29 
.54 
.47 
.24 
.13 
.08 
.07 
.06 
.14 
.16 
.16 
.14 
.17 
.18 
.21 
.17 
.06 
.19 
.11 


13.16 

3.46 

3.05 

1.79 

1.14 

.88 

.76 

.82 

1.03 

2.11 

2.96 

2.88 

3.00 

2.85 

2.93 

2.66 

2.45 

2.58 

1.96 

.94 


11.81 
.68 
.26 
.19 
.15 
.15 
.14 
.13 
.12 
.15 
.14 
.15 
.18 
.14 
.14 
.13 
.12 
.12 
.26 
.13 


4.99 

7.67 

11.25 

11.49 

8.90 

7.55 

6.48 

6.51 

9.02 

19.10 

24.89 

22.53 

21.02 

17.33 

11.49 

7.20 

5.39 

2.73 

3.28 

2.62 


257.40 
3.49 




.93 




.60 




.33 


2 under 2.5 


.23 


2.5 under 3 


.18 


3 under 4 . . 


.15 




.16 




.29 


10 under 15 . 


.47 


15 under 20 . . 


.64 


20 under 25 


.59 


25 under 50 


.66 


50 under 100 ... 


.86 


100 under 150— . 


.96 


150 under 300 


1.27 


300 under 500 


1.20 


500 under 1.000 


1.51 


1,000 and over 


.79 






Total individual returns.. 


75.66 


2.83 


.74 


.15 


1.47 


.17 


10.80 


.68 







All returns — Income and loss from each source shown as percentage of 
aggregate positive income" — Continued 




Adjusted gross income 

classes ' 
(Thousands of dollars) 


Partnership w 


Sales or exchanges 
of capital assets " 


Sales or exchanges 

of property other 

than capital assets '° 


Income 
from 

estates 

and 
trusts '• 


Miscel- 
laneous 
income " 


Aggre- 
gate 




Net 
profit 


Net 
loss 


Net 
gain 


Net 
loss 


Net 
gain 


Net 
loss 


positive 
income" 


Individual returns, tax- 
able and nontaxable: 
No adjusted gross 

income * 

Under 0.5 

0.5 under 1 

1 under 1.5 

1 .5 under 2 _ 

2 under 2.5 

2.5under3 _ 

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... 


8.32 

1.19 

1.80 

1.95 

1.90 

1.89 

1.92 

2.22 

3.04 

8.87 

16.81 

19.34 

20.87 

22.93 

23.01 

18.82 

13.01 

7.89 

6.73 

2.10 


70.87 
.65 
.19 
.16 
.07 
.06 
.04 
.05 
.05 
.13 
.19 
.20 
.22 
.22 
.29 
.22 
.34 
.35 
.19 
.09 


20.89 

.96 

.88 

.80 

.61 

.63 

.62 

.76 

1.06 

2.29 

3.08 

3.19 

3.44 

4.03 

6.87 

11 58 

15.69 

27.43 

25.70 

33.72 


9.05 
.99 
.35 
.20 
.14 
.12 
.10 
.09 
.12 
.29 
.42 
.43 
.39 
.35 
.24 
.15 
.10 
.04 
.03 
.01 


1.99 
.09 
.06 
.06 
.06 
.06 
.04 
.05 
.06 
.12 
.10 
.09 
.09 
.06 
.05 
.02 
.02 
.05 
.01 

(•) 


27.77 
.51 
.09 
.05 
.05 
.03 
.02 
.02 
.03 
.05 
.08 
.07 
.07 
.09 
.08 
.09 
.08 
.08 
.06 
.04 


1.68 

.16 

.28 

.21 

.14 

.14 

.12 

.15 

.23 

.92 

1.91 

2.51 

2.83 

3.95 

5.81 

8.73 

12.16 

12.75 

18.13 

■ 17.44 


2.15 
.91 
.86 
.68 
.47 
.38 
.36 
.30 
.33 
.49 
.60 
.54 
.51 
.45 
.42 
.28 
.27 
.14 
.13 
.10 


100.00 
100.00 
100.00 
100.00 
100.00 
100.00 
100.00 
100.00 
100.00 
100.00 
100.00 
100.00 
100.00 
100.00 
100.00 
100.00 
100.00 
100.00 
100 00 
100.00 


Total individual 
returns 


5.44 


.19 


1.62 


.20 


.07 


.08 


.81 


.43 


100.00 



For footnotes, see pp. 41-42; for extent to which data are estimated, see pp. 44-52. 



26 



STATISTICS OF INCOME FOR 1947, PART 1 



Individual returns for 19^7, by adjusted gross income classes: Items of income 
and loss from each source shown as percentage of aggregate positive income ; 
and for returns with itemized deductions, items of deductions shown as per- 
centage of adjusted gross income — Continued 







Returns w 


th itemized deductions"— Deductions shown as 
percentage of adjusted gross income^ 




Adjusted gross income classes ' 
(Thousands of dollars) 


Contri- 
butions " 


Interest " 


Taxes « 


Losses 

from fire, 

storm, 

etc. 2« 


Medical 

and 

dental 

expenses'' 


Miscel- 
laneous 
deduc- 
tions " 


Total 
deduc- 
tions 


Individual returns, taxable and 
nontaxable: 

No adjusted gross income ' 

Under 0.5 


(') 

11.93 
6.29 
5.60 
5.38 
4.99 
4.73 
4.55 
4.33 
4.07 
3.52 
3.24 
3.08 
3.18 
3.73 
4.78 
5.48 
6.05 
7.11 
8.84 


(') 

12.08 
2.09 
1.81 
1.89 
2.11 
2.36 
2.61 
2.65 
2.18 
1.59 
1.33 
1.20 
1.17 
1.15 
1.21 
1.23 
1.22 
1.05 
.26 


(') 

19.78 
6.21 
4.52 
3.80 
3.47 
3.57 
3.63 
3.58 
3.59 
3.48 
3.30 
3.24 
3.10 
3.05 
3.13 
3.09 
2.98 
2.88 
1.87 


(') 
3.81 
1.16 
.89 
.71 
.75 
.65 
.71 
.91 
.51 
.30 
.27 
.24 
.21 
.22 
.19 
.36 
.23 
.56 
,11 


19.44 

11.85 

9.48 

7.55 

6.17 

5.26 

4.27 

3.46 

2.29 

1.08 

.68 

.47 

.26 

.09 

.03 

.01 


(') 

16 10 
4.40 

3 60 
3.34 
3.73 
3.73 
3.98 
5.05 

4 13 
2.94 
2.68 
2.42 
2.09 
2.23 
2.43 
2.77 
3.03 
3 17 
2.30 


(') 
83 14 




31 99 


1 under 1.5 .. . . . 


25 89 


1.5 under 2... . 


22 66 


2 under 2.5 


21.22 


2.5 under 3 


20 30 


3 under 4 . . 


19 75 


4 under 5 * . . 


19.98 




16.78 


10 under 15 


12 91 


15 under 20 


11 49 


20 under 25 


10.66 


25 under 50 


10.02 


50 under 100 


10.47 


100 under 150 


11 77 


150 under 300 


12.94 


300 under 500 


13 51 


500 under 1,000 




14 77 


1,000 and over 




13.38 








Total returns with itemized 
deductions '*. . ... 


4.30 


2.00 


3.56 


.55 


3.05 


3.57 


17.04 







For footnotes, see pp. 41-42; for extent to which data are estimated, see pp. 44-52. 



SOLE PROPRIETORSHIPS 

Data concerning the business and professional income, reported 
on the individual income tax returns for 1947 by taxpayers who are 
sole proprietors, are presented in basic tables 13, 14, and 15. Basic 
table 13 shows for businesses with net profit or with net loss, the 
number of businesses, total receipts, and net profit or loss by 
selected industrial groups. Table 14 presents the number of busi- 
nesses, total receipts, and net profit or loss by the size of the total 
receipts; and for those businesses with net profit these data are 
tabulated by industrial groups. Table 15, shows a frequency dis- 
tribution of the number of businesses with net profit by industrial 
groups and by the size of the net profit. The commentary on pages 
51-52 respecting sole proprietorship data gives important informa- 
tion regarding these tables. 

Business data are tabulated from schedule C on Form 1040, from 
Form 1040F, and from other attached business schedules. The 
data are estimated from samples for the returns with adjusted 
gross income under $25,000. A description of the sample used for 
these tabulations and the limitations of the data tabulated for sole 
proprietorships- are given on pages 51-52 and should be read in 
connection with these data. 

Data are tabulated for 6,624,300 businesses which are operated 
by individuals who are sole proprietoi's. Each kind of business 
which the taxpayer operates is counted and data independently 



STATISTICS OF INCOME FOR 1947, PART 1 



27 



classified. If more than one business of the same kind is operated, 
data are combined and counted as one business. In the case of a 
business profit or loss divided between spouses on a community 
income basis, each kind of business activity is counted and data 
classified as one business only. 

As a result of this method of enumeration, the total number of 
businesses operated differs from the frequency distribution of 
returns showing business profit or loss tabulated in basic table 3. 
In table 3, there is a total of 7,041,287 returns on which either a 
net profit or a net loss from business occurs. For this frequency 
distribution of returns, the net profit or net loss reported by a sole 
proprietor who operates more than one kind of business is the net 
result of his multiple business activities and is a frequency of one ; 
while in the case of a net profit or net loss from business divided 
between spouses on a community property basis, each spouse 
reported on his respective return his share of the net result of all 
business activities, resulting in a frequency of two. Since the 
number of businesses operated by sole proprietors is less than the 
number of returns showing business profit or loss, this indicates 
that there are a greater number of businesses divided on a com- 
munity income basis than of multiple businesses operated by sole 
proprietors. No data are available for either the precise number 
of instances in which the business profit or loss is divided on a 
community income basis or the number of multiple businesses 
operated by sole proprietors. 

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



[Money figures in thousands of dollars] 



Aggregate 



Businesses 

with net 

profit 



Businesses 
with net 



Number of businesses. 

Total receipts 

Current year net profit 
Current year net loss.. 



6,624,300 

101,124,485 

16,249,504 

1,144,818 



5,875,728 
93,471,259 
16,249,504 



748,572 
7,653,226 



1,144,818 



Total receipts include all income from business or profession, 
including miscellaneous business income other than gross receipts 
from sales or services. Details on sources of business receipts are 
not required in the business schedule. In cases where the sole 
proprietor fails to submit a business schedule even though he 
reports a business profit or loss, the amount of total receipts is not 
available ; thus the total receipts are understated by an indetermi- 
nable amount. There are 45,604 businesses with net loss for which 
total receipts are not available. The number of businesses with 
net profit for which the amount of total receipts are lacking is not 
known ; however, for tabulating purposes, the amount of net profit 
is used also as total receipts. The size of total receipts is based on 
the amount of the tabulated total receipts from each kind of busi- 
ness operated. If two or more businesses of the same kind are 
reported, the total receipts are combined. 



28 STATISTICS OF INCOME FOR 1947, PART 1 

Current year net profit or current year net loss is the net result 
of current year transactions from each kind of business operated ; 
it is without consideration of the net operating loss deduction which 
is reported as a business deduction for the computation of adjusted 
gross income. 

Business with net profit or business with net loss. — For this 
classification, each kind of business operated by the sole proprietor 
is classified on the basis of the current year net profit or loss from 
that kind of business. If two or more businesses of the same kind 
are reported they are combined and the net result serves as the basis 
for this classification. The current year profit or loss is the net 
result of the current year business transactions without regard to 
the deduction for a net operating loss deduction, allowed as a 
business deductian for the purpose of computing adjusted gross 
income. 

Industrial groups. — The classification of business activity by 
industrial groups is based on the nature of the business as described 
by the sole proprietor in his schedule or elsewhere on his return. 
There are nine basic industrial groups — mining, manufacturing, 
public utilities, trade, service, finance, construction, agriculture, 
and nature of business not allocable. These groups are the same 
as were presented in Statistics of Income for 1945, Part 1, the last 
year in which business data were tabulated. Subgroups for each 
of the basic groups are presented whenever the number of returns 
for a subgroup is such that the sampling variation is less than 30 
percent. The listed subgroups for 1947 are the same as those for 
1945, except that the subgroup, "Book and stationery stores," is 
not shown separately for 1947 but is combined with "Other retail 
trade." 

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 asset*, 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 business, (3) property used in trade or business 
of a character which is subject to the allowance for depreciation, 
(4) an obligation of the United States or any possession thereof, or 
of a State or Territory or any political subdivision thereof, or the 
District of Columbia, issued on or after March 1, 1941, on a discount 
basis and payable without interest at a fixed maturity date not 
exceeding 1 year from date of issue, or (5) real property used in 
trade or business. 

If bonds in registered or coupon form and corporate stocks become 
worthless during the year and are capital assets, the loss therefrom 
is considered a loss from the sales of capital assets ; also, a non- 
business 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 of the Code, to the extent that the 



STATISTICS OF INCOME FOR 1947, PART 1 29 

distributions exceed the amount contributed by the employee, are 
considered a gain from the sales 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 recognized gain or loss thereon is 
taken into account in computing net long-term capital gain or loss. 
The amounts reported as net short- and long-term capital gain or 
loss include the net short- and long-term capital gain and loss to be 
taken into account from partnerships and common trust funds. 

Under certain circumstances, gain or loss from the sale of prop- 
erty which is not a capital asset may be treated as gain or loss from 
the sale of capital assets. 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 compul- 
sory 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 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. 

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



30 STATISTICS OF INCOME FOR 1947, PART 1 

the optional tax table) computed without regard to capital gains or 
losses over (2) current year losses from sales of capital assets. 

Capital loss carry-over reported on the 1947 returns is an accumu- 
lation of the net capital loss of 1946 and the remaining net capi- 
tal losses of 1942-1945 not offset by the net capital gains 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 1947 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 the 
amount of such loss, or to the net income (adjusted gross income 
if taxed under Supplement T) 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 tabulated among 
the specific sources comprising adjusted gross income in basic 
table 2 ; and the frequency distributions of returns showing such 
net gain or loss are shown in basic tables 3 and 4. Additional data 
are supplied in basic table 10 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 capital loss carry-over, as reported 
by the taxpayer in the summary of the schedule for sales of capital 
assets. Returns on which there is a net long-term capital gain or 
an excess of net long-term capital gain over 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. 

For the income year 1947, there are 610,349 returns showing a 
loss from sales of capital assets of $297,595,000 allowed as a deduc- 
tion in the computation of adjusted gross income. This deduction 
is only that portion of the reported capital loss conforming to the 
provision of the Code which places a limitation on the amount 
which may be deducted in computing adjusted gross income. The 
capital loss before this limitation is $759,989,000 computed as 
provided in 117 (b) and (e) ; this amount includes capital loss 
carry-overs of $331,896,000 reported on 84,671 returns. 

Approximately 75 percent of the 610,349 returns with net loss 
from sales of capital assets show the loss before limitation to be 
$1,000 or less on each return and the aggregate loss thereon of 
$143,000,000, including capital loss carry-overs of $33,717,000, is 
deducted in full in the computation of adjusted gross income. The 
remaining returns show a disallowed loss of $462,411,000 which 
includes an indeterminable amount of capital loss carry-over from 
prior years. 

There are 1,866,853 returns showing a net gain from sales of 
capital assets of $2,452,297,000 included in adjusted gross income. 
On 9,408 of these returns, capital loss carry-overs of $14,861,000 
are reported as short-term capital losses in accordance with the 
carry-over provision of the Code. The alternative tax provided 
under section 117(c) of the Code is imposed on 69,444 returns 
with a net gain from sales of capital assets of $690,503,000 includ- 
ing a net long-term gain or an excess of net long-term capital gain 
over net short-term capital loss amounting to $677,738,000. 



STATISTICS OF INCOME FOR 1947, PART 1 31 

MEDICAL AND DENTAL EXPENSES 

The deduction for medical and dental expenses pertains to the 
amount actually paid for such expenses during the taxable year, 
regardless of when the illness or other event which occasioned the 
expenses occurred, and includes the medical expenses of the tax- 
payer, his spouse, and dependents, if not compensated for by insur- 
ance or otherwise. Medical expenses include amounts paid for 
diagnosis, cure, treatment, or prevention of disease, or to alleviate 
a defect, as well as amounts paid for health, accident, and hospital- 
ization insurance, also the cost of eyeglasses, artificial limbs, hear- 
ing aids, dentures. X-ray, nursing service, medical supplies, drugs, 
ambulance service, and the like. The allowable deduction, how- 
ever, is only that portion of medical expenses which exceed an 
amount equal to 5 percent of the adjusted gross income of the tax- 
payer ; and the deduction is limited to $1,250 if only one exemption 
is claimed or to $2,500 if more than one exemption is claimed. 
Medical expenses are reported only by those taxpayers who itemized 
their deductions. Taxpayers who elect to use the standard 
deduction do not report a medical deduction. 

Data relative to the medical and dental expenses reported on 
individual returns. Form 1040, with itemized deductions are tabu- 
lated below, by adjusted gross income classes, for taxable and 
nontaxable returns. There are 4,782,592 taxpayers claiming 
deductions totaling $1,398,125,000 for medical and dental expenses. 
Of these taxpayers 7,607 report an adjusted gross deficit and pre- 
sumably the medical deduction thereon of $3,307,000 is reported 
in its entirety, without regard to the qualification relating to 5 
percent of the adjusted gross income. The remaining 4,774,985 
taxpayers report adjusted gross income of $15,536,776,000 and 
medical deductions of $1,394,818,000. The entire amount of medi- 
cal expenses paid by these taxpayers may be determined by adding 
to the deduction an amount equal to 5 percent of the adjusted gross 
income, or $776,839,000. This indicates that the medical expenses 
paid by taxpayers who itemized their deductions are a minimum of 
$2,174,964,000; minimum because there are cases in which the 
limitation of the maximum deduction was effective. No data are 
available for the medical expenses of taxpayers who filed Form 
W-2, short-form 1040, or the long-form 1040 with standard 
deduction. 



32 



STATISTICS OF INCOME FOR 1947, PART 1 



Individual returns for 19U7 showing a deduction for medical and dental 
expenses, by adjusted gross income classes: Number of returns, am.ount 
of medical expenses, and adjusted gross income 

FAdjusted gross income classes and money figures in thousands of dollars] 



For footnotes, see pp. 41-42; for extent to which data are estimated, see pp. 44-52. 





Adjusted gross income classes' 


Returns with medical and dental expenses 






Number of 
returns 


Medical and 

dental 
expenses" 


Adjusted 

gross 
income ' 




1 


Taxable returns: 

0.5 under 0.75 


24.527 

86.443 

116.273 

162.983 

206.042 

255.118 

284.558 

316.159 

327.953 

333,482 

598,093 

454,605 

290,239 

191,041 

196,539 

92,394 

51,871 

33,835 

23,093 

17,758 

12,898 

10,125 

7,716 

6,265 

18,273 

8,469 

4,137 

3,666 

1,485 

787 

386 

216 

143 

88 

161 

31 

12 

10 

4 


1,720 

10,637 

19,002 

29,201 

39,213 

54,059 

63,264 

73,447 

80,443 

83,628 

156,513 

1.32,572 

91,337 

65.585 

75.3.39 

41.635 

26,584 

19,517 

14,590 

11,336 

8.720 

7.558 

5,804 

5,030 

16,900 

8,527 

4,770 

4,543 

2,021 

1,045 

551 

310 

220 

123 

222 

48 

19 

13 

6 


16,811 

76,019 

131,420 

224,932 

335,651 

479,887 

604,869 

748,887 

860,886 

957,984 

1,936.164 

1,697.885 

1.227.649 

904.154 

1.069,957 

595,883 

404,539 

286,564 

219,300 

185,8.35 

148,142 

126,566 

104,283 

90,524 

313,428 

188,123 

112,738 

131,712 

66,309 

42,783 

24,902 

16,109 

12,096 

8,271 

19,717 

5,732 

2,627 

2,684 

1,458 


1 


? 


0.75 under 1 





^ 




1 


4 


1.25 under 1.5 


4 


5 




f) 


6 


1.75 under 2. .... 


6 


7 


2 under 2.25 . 




8 


2.25 under 2.5.. 


8 


9 


2.5 under 2.75 . . 


q 


10 


2.75 under 3.. . . . . . 


10 


11 


3 under 3.5 . 


11 


n 




1? 


13 


4 under 4.5. 


13 


14 


4.5 under 5 . . . . 


14 


15 




15 


16 


6 under 7 .. . - 


16 


17 


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


17 


18 


8 under 9 


18 


19 


9 under 10 


19 


?0 


10 under 11.. 


?0 


?1 


11 under 12 . 


?1 


n 


12 under 13 


?,? 


?3 


13 under 14 ... 


?3 


?A 


14 under 15 . ... ........... 


?4 


«5 


15 under 20 ... 


?5 


?6 


20 under 25 


26 


V 




?7 


m 


30 under 40 . 


?8 


m 


40 under 50 


29 


30 


50 under 60 . . 


30 


81 


60 under 70 


31 


3? 


70 under 80 


32 


33 


sounder 90 


33 


34 


90 under 100. . 


34 


35 


100 under 150.. 


35 


36 


150 under 200 


36 


37 


200 under 250 _ 


37 


38 


250 under 300 . 


38 


39 


300 under 400 


39 


40 


400 under 600 . 


40 


41 


500 under 750... 








41 


4? 


750 under 1,000 


1 


3 


805 


4? 


43 


1,000 under 1,500 


43 


44 


1,500 under 2,000 








44 


45 


2.000 under 3,000 








45 


46 


3,000 under 4,000 








46 


47 


4,000 under 5,000 








47 


48 


5,000 and over.. 








48 




Total taxable returns 










49 


4,137,879 


1,156,052 


14,384,287 


49 


50 


Nontaxable returns: " 

No adjusted gross income '.. . 


M 7.607 
16,026 
67.433 
55,483 
73,057 
64,328 
63,570 
58,515 
43,115 
51,551 
36,345 
31,202 
44,998 
19,037 
12,446 


3,307 
3,394 
14,060 
18,621 
25,214 
22.358 
24.337 
22.077 
19,987 
19,676 
16.596 
13.753 
21.177 
9.645 
7,873 


•18,243 
5,840 
43,251 
48,399 
83,432 
87,372 

103,203 

109.696 
91,166 

121,929 
95,300 
90,185 

144,267 
70.049 
58.398 


50 


51 


Under 0.5 


51 


52 


0.5 under 0.75 


52 


53 


0.75 under 1... 


53 


54 


1 under 1.25 


54 


55 


1.25 under 1.5 


.W 


56 


1.5 under 1.75.. ... 


56 


.57 


1.75under2 


57 


.W 


2 under 2.25 


58 


59 


2.25 under 2.5 


.59 


60 


2.5 under 2. 75 


60 


61 


2.75 under 3 


61 


62 


3 under 3.5 


6? 


63 


3.5 under 4.. 


63 


64 


4 and over 


64 




Total nontaxable returns 




65 


644,713 


242,073 


' 1,134,246 


65 


66 


Grand total 


4,782,592 


1.398,125 


'15,518,533 


66 




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

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




67 
68 


4,292,229 
490,363 


1,142,696 
255,434 


'11,337,442 
4,181,087 


67 
68 



STATISTICS OF INCOME FOR 1947, PART 1 33 

TYPES OF TAX 

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

Although the normal tax and surtax are separate entities, the 
two taxes are jointly computed and reported on the return. Normal 
tax and surtax are reported on all taxable long-form returns. Form 
1040, other than those on which the alternative tax is imposed as 
explained below. The optional tax under Supplement T paid in 
lieu of normal tax and surtax, on returns, Form W-2, and short- 
form returns, Form 1040, is also considered as normal tax and 
surtax throughout this report. 

The alternative tax is imposed on the income of any taxpayer 
whose net income 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 alternative tax is less than the regular normal tax 
and surtax. The alternative tax is the sum of (1) a partial tax 
computed at the regular normal tax and surtax rates on net income 
reduced for this purpose by the amount of such long-term capital 
gain and (2) 50 percent of such long-term gain. This tax occurs 
only on long-form returns, Form 1040, and is ineffective on returns 
with surtax net income under $18,000. 

The optional tax, also designated as an alternative 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 
and who files a return, Form W-2, or a short-form return. Form 
1040. The optional tax automatically allows the standard deduc- 
tion, which is 10 percent of the amount of the midpoint of the 
adjusted gross income bracket, and exemptions for normal tax and 
surtax, after which the optional tax (fixed to the nearest dollar) 
is determined in the same manner and at the same rates as those 
used in computing the regular normal tax and surtax. 

The total tax liability is tabulated in basic table 2, by adjusted 
gross income classes. Basic table 6 shows details concerning taxes 
and related data for returns with normal tax and surtax separately 
from returns with alternative tax. No distinction is made between 
returns with normal tax and surtax and those with the optional 
tax, both being tabulated together as returns with normal tax and 
surtax ; but the returns with alternative tax on income containing 
gain from sales of capital assets held more than 6 months are 
shown separately. Total tax is shown before and after the two 
tax credits relating to income tax paid at source on interest from 
tax-free covenant bonds 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. 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 



34 



STATISTICS OF INCOME FOR 1947, PART 1 



credits are deducted. The effective tax rate shown is based on 
the 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 
employers and the payments made on account of a declaration of 
estimated tax, Form 1040-ES, filed by persons who are either not 
subject to the withholding on wages or whose withholding is in- 
sufficient to cover the estimated tax reported thereon. Both the 
tax withheld and the payments 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. 

Returns are classified as returns with tax due at time of filing, 
as returns with tax overpayment, and as returns with neither over- 
payment nor tax due. The first group is assessable; the second 
and third are nonassessable. These groups are described subse- 
quently. The number of returns in each group is shown below, 
separately for taxable and nontaxable returns. Returns with tax 
due and returns with tax overpayment are subdivided to show the 
kinds of tax payment, singly and in combination, made through 
current collection. 



Types of tax payment 



Number of returns 



Total 



Taxable 



Nontaxable 



Returns with tax due at time of filing: 

Only a tax withheld 

Tax withheld and payments on 1947 declaration 

Only payments on 1947 declaration 

With no payments 

Total. 

Returns with tax overpayment: 

Only a tax withheld 

Tax withheld and payments on 1947 declaration 

Only payments on 1947 declaration 

Total 

Returns with neither overpayment nor tax due at time of filing 

Grand total 



9,391,229 
1,072,553 
2,159,922 
2,686,922 



9,391,229 
1,072,553 
2,159,922 
2,686,922 



15,310,626 



15,310,626 



31,043,806 

733,673 

1,262,303 



22,140,284 
681,336 
985,630 



33,039,782 



23,807,250 



6,748,600 



2,460,648 



55,099,008 



41,578,524 



8,903,522 
52,337 
276,673 



9.232,532 



4,287,952 



13,520,484 



Returns with tax due at time of filing are those on which the tax- 
payer reports that the amount of tax withheld from wages and/or 
the payments on 1947 declaration of estimated tax (including credit 
for any prior year's overpayment) are not sufficient to cover the 
tax liability for 1947, and those returns on which neither type of 
payment is reported. The amount of 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 7, returns show- 
ing a tax due at time of filing are segregated according to types 
of tax payment ; tax withheld, payments on 1947 declaration, singly 
and in combination, and returns with neither kind of payment. 

Returns with tax overpayment are those on which the taxpayer 
reports that the amount of tax withheld from wages and/or the pay- 
ments on 1947 declaration of estimated tax (including credit for 



STATISTICS OF INCOME FOR 1947, PART 1 35 

any prior year's overpayment) exceed the tax liability for 1947. 
Overpayment is refundable ; or, at the option of the taxpayer filing 
Form 1040, the overpayment may be credited against the 1948 
estimated tax. The amount of tax overpayment is tabulated in 
basic table 2 ; and the frequency of returns with an overpayment 
is shov^^n in basic table 3. In basic table 7, returns v^ith tax over- 
payment are segregated according to types of tax payment; tax 
withheld, payments on 1947 declaration, singly and in combination. 
Also, under each type of tax payment, the returns with tax over- 
payment are divided to show the number of returns with a refund 
and the number of returns with a credit on 1948 estimated tax, 
together with the amount of each. 

Returns with neither overpayment nor tax due at time of filing 
are those on which the taxpayer reports that the amount of tax 
withheld and/or the payments on declaration equal the tax liability. 
These returns, sometimes referred to as breakevens, are tabulated 
in basic table 7 ; but the segregation of these returns by types of 
tax payment is not available. 

Payments on 194-7 declaration of estimated tax, reported by tax- 
payers on returns, Form 1040, as a payment on the 1947 tax liability, 
are a combination of (1) amounts paid on the 1947 Declaration of 
Estimated Tax, Form 1040-ES, and (2) any credit applied against 
the 1947 estimated tax on account of an overpayment of the 1946 
income tax. Payments on the 1947 declaration of estimated tax 
(including the credit for any prior year's overpayment) are tabu- 
lated in basic table 2; and a frequency of returns showing such 
payments is tabulated in basic table 3. This frequency is not indic- 
ative of the number of taxable declarations filed, but rather a 
frequency of the number of income tax returns which show that 
cash payments were made or a credit for prior year's overpayment 
claimed (or both) on the 1947 declaration of estimated tax; and 
such frequency is without regard to whether the payments are (1) 
only cash payments on 1947 estimated tax, (2) only a credit claimed 
against the 1947 estimated tax, or (3) a combination of the two. 
A declaration of estimated tax does not necessarily result in actual 
payment because the estimated tax may be nil, or in case of an 
estimated tax, the estimated tax to be withheld and credit for any 
prior year's overpayment of tax may leave no balance to be paid. 
Basic table 7 shows the payments on the 1947 declaration, sepa- 
rately, for returns with tax due at time of filing and for returns 
with tax overpayment. 

Tax withheld on wages by employers, during 1947, was deter- 
mined either by (1) use of wage bracket withholding tables, ir 
which the amount to be withheld is based on various wage levels 
after the allowance for the withholding exemption, or (2) applica- 
tion of the prescribed percentage rate method to the excess of each 
wage payment over the withholding exemption ; both provided by 
the Revenue Act of 1945 and still in effect. Certain types of wage 
and salary payments, such as those for military service, agricul- 
tural labor, domestic service, and ministry of the gospel, are exempt 
from the withholding of income tax. The amount of tax withheld, 
reported on the income tax return as a payment on the tax liability, 
is tabulated in basic table 2; and the frequency distribution of 



36 STATISTICS OF INCOME FOR 1947, PART 1 

returns showing a tax withheld is tabulated in basic table 3. Basic 
table 7, shows the tax withheld on returns with tax due at time 
of filing and on returns with tax overpayment, separately. 

Irregularities occur in the relationship of salaries and wages and 
the tax withheld. The following cases serve to illustrate. (1) A 
return showing compensation covering 36 months or more, received 
during 1947 and taxed under the provisions of section 107 of the 
Code: Only the portion of compensation taxed at 1947 rates is 
included but the total amount of tax withheld is tabulated. (2) A 
return of a member of a partnership reporting salary from the part- 
nership and an amount of tax withheld : The salary is not reported 
as such but is part of the partnership profit ; therefore, the tax with- 
held is tabulated with no corresponding salary. (3) A return of an 
individual (for instance, an actor) reporting, in the business sched- 
ule, deductible expenses in connection with employment : Data are 
tabulated as reported, i.e., tax withheld and no corresponding salary. 
(4) Pensions and retirement pay, even though a tax is withheld, 
reported either as salaries and wages or on the schedule for annuities 
and pensions: Data are tabulated as reported. (5) Returns 
showing an amount of tax withheld from salaries, supported by the 
withholding receipt, but exceeding the prescribed percentage of 
withholding: Data are tabulated as reported. 

The following tabulation is a summary of the frequency distri- 
bution of returns as shown in basic table 7, for returns with tax 
due at time of filing and for returns with tax overpayment, by types 
of tax payment, and for returns with neither overpayment nor tax 
due at time of filing. Additional data are shown in the basic table 
for each category. 



STATISTICS OF INCOME FOR 1947, PART 1 



37 



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38 STATISTICS OF INCOME FOR 1947, 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 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, Form W-2, are considered joint returns and are tabulated 
as such. Returns of men and women are shown separately for 
each classification except that of joint returns of husbands and 
wives. The number of returns, adjusted gross income, amount of 
exemption, and tax liability for each of the four classifications are 
tabulated in basic table 8. The size of adjusted gross income for 
the separate returns of husbands and wives and for separate 
community property returns is based on the respective amount 
reported. 

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. 

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 community prop- 
erty returns, Form 1040, for 1947, showing income of spouses 
divided according to State laws, are filed in Arizona, California, 
Hawaii, Idaho, Louisiana, Michigan, Nebraska, Nevada, New 
Mexico, Oklahoma, Oregon, Texas, and Washington. In three of 
these States, (Michigan, Nebraska and Oregon) the community laws 
were enacted during the year 1947. A community property return 
may include separate income of a spouse as well as the community 
income; nevertheless, the return is classified as a community 
property return. 

An unequal number of returns for men and for women in the 
latter two classifications is the result of insufficient data to identify 
returns of married persons, and the use of samples as the basis 
of estimating data. 



STATISTICS OF INCOME FOR 1947, PART 1 



'39 



Individual returns for 194-7, by Tnarital status and by sex: Number of returns 
and percentage distributions, adjusted gross income, and adjusted gross 
deficit 

[Money figures in thousands of dollars] 





Returns 


Adjusted 

gross 
income ^ 


Adjusted 


Marital status 


Number 


Percent 
of total 


gross 
deficit ' 




26,189,958 

2,551,364 
2,697,543 

1,601,234 
1,650,249 

10,823,842 
9,584,818 


47.53 

4.63 
4.89 

2.91 
3.00 

19.64 
17.40 


82,321,452 

12,202,471 
6,190.606 

7,117,655 
5,979,593 

20,266,550 
16,216,945 


350,260 


Separate returns of husbands and wives: *" 


28,999 


Women . _ 


9,746 


Separate cominunity-property returns: *' 


27,763 




25,233 


Returns of single persons: 


78,596 




38,595 








55,099,008 


100.00 


150,295,275 


559,193 







For footnotes, see pp. 41-42; for extent to which data are estimated, see pp. 44-52. 



EXEMPTIONS 

Exemption for the income year 1947 is $500 for the taxpayer, 
$500 for his spouse on a joint or combined return, and $500 for each 
dependent meeting the specified qualifications, all of which are 
allowed as credit against income for the computation of both the 
normal tax and the surtax. The number of exemptions and the 
amount of exemption tabulated in this report include the number 
and amount automatically allowed through use of the optional tax 
on the optional returns, Form W-2, and the short-form returns. 
Form 1040, as well as the number and amount claimed by taxpayers 
who compute their tax liability. The amount of exemption is tabu- 
lated in basic table 2 by adjusted gross income classes and by returns 
with standard or itemized deductions, in basic table 6 by types of 
tax, and in basic table 8 by marital status and sex of the taxpayer. 
In basic table 9, the number of returns, number of exemptions, and 
a frequency distribution of returns by number of dependents are 
tabulated by marital status of the taxpayer. For this tabula- 
tion, separate returns of husbands and wives and separate 
community-property returns are combined. 

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

The total number of exemptions claimed on the 55,099,008 returns 
for 1947 is 127,681,184 of which 87,449,733 occur on the joint 
returns of husbands and wives. The number of returns and num- 
ber of exemptions, distributed by marital status of the taxpayer, 
are summarized below from data in basic table 9. 



40 



STATISTICS OF INCOME FOR 1947. PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



41 



Footnotes for text tables 

[Facsimiles of return forms, to which references are made, appear on pp. 490 — 500] 



' Adjusted gross income classes are based on the 
amount of adjusted gross income (see note 2), 
regardless of the amount of net income or net 
deficit when computed; returns with adjusted gross 
deficit are designated "No adjusted gross income" 
and the size of the deficit is disregarded. 

' Adjusted gross income means gross income 
mimts allowable trade and business deductions, 
expenses of travel and lodging in connection with 
employment, reimbursed expenses in connection 
with employment, deductions attributable to rents 
and royalties, certain deductions of life tenants and 
income beneficiaries of property held in trust, and 
allowable losses from sales or exchanges of property. 
Should these allowable deductions exceed the gross 
income, there is an adjusted gross deficit. 

» Tax liability after deducting tax credits relating 
to income tax paid at source on interest from tax- 
free covenant bonds and to income tax paid to a 
foreign country or possession of the United States. 
Such credits are reported only on returns with 
itemized deductions. 

* Includes nontaxable returns with adjusted gross 
income exceeding the class limit. 

' Returns with no adjusted gross income are 
returns 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. 

^ Less than 0.005 percent. 

' Not computed. 

' Adjusted gross deficit. 

' Adjusted gross income less adjusted gross deficit. 

'" Returns with standard deduction are optional 
returns. Form W-2, and short-form returns. Form 
1040, with adjusted gross income, on both of which 
the tax is determined from the tax table; and long- 
form returns. Form 1040, with adjusted gross in- 
come 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 nonbusiness 
deductions are itemized; long-form returns. Form 
1040, with no deductions filed by spouses of tax- 
payers 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. 

" Salaries and wages include annuities, pensions, 
and retirement pay reported in the schedule for 
salaries; but exclude wages not exceeding $100 per 
return from which no tax was withheld, reported 
as other income on Form W-2 (see note 22). 

" Dividends, foreign and domestic, include par- 
tially tax-exempt dividends on share accounts in 
Federal savings and loan associations, but exclude 
dividends not exceeding $100 per return reported 
as other income on Form W-2 (see note 22) and all 
dividends received through partnerships and fiduci- 
aries. 

" Interest received includes interest on notes, 
mortgages, bank deposits, corporation bonds before 
amortization of bond premium, and taxable and 
partially tax-exempt interest on Government obli- 
gations before amortization of bond premium; also 
includes, when received through partnerships and 
fiduciaries, partially tax-exempt interest on Govern- 
ment obligations and partially tax-exempt dividends 
on share accounts in Federal savings and loan 
associations. Excludes interest, not exceeding $100 
per return, reported as other income on Form W-2 
(see note 22). 



'5 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. 

'^ Net profit from rents and royalties is the excess 
of gross rents received over deductions for depreci- 
ation, repairs, interest, taxes, and other expenses 
attributable to rent income; and the excess of gross 
royalties over depletion and other royalty expenses. 
Conversely, net loss from these sources is the excess 
of the respective expenses over gross income 
received. 

" Net profit from business i^the excess of gross 
receipts from biisiness 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. 

" 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 or loss from sales or exchanges of 
capital assets is the net gain or the allowable loss 
used in computing adjusted gross income. Each is 
the result of combining net short- and long-term 
capital gain and loss and any capital loss carry-over 
from the years 1942-1946, inclusive, not previously 
deducted; however, the allowable deduction for the 
loss 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, nonbusi- 
ness bad debts, certain distributions from employ- 
ees' 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. 

2" Net gain or loss from sales or exchanges of 
property other than capital assets is that from the 
sales of (1) property used in trade or business of a 
character which is subject to the allowance for de- 
preciation, (2) obligations of the United States or 
any of its possessions, a State or Territory or any 
political subdivision thereof, or the District of 
Columbia, issued on or after March 1, 1941, on a 
discount basis and payable without interest at a 
fixed maturity date not exceeding 1 year from date 
of issue, and (3) real property used in trade or 
business. 

21 Income from estates and trusts excludes par- 
tially tax-exempt interest on Government obliga- 
tions and partially tax-exempt dividends on share 
accounts in Federal savings and loan associations. 
(In computing the distributable income of an 
estate or trust, the net operating loss deduction 
is allowed.) 



(Footnotes continued on p. 42) 



42 



STATISTICS OF INCOME FOR 1947, PART 1 



Footnotes for text tables — Continued 

[Facsimiles of return forms, to which references are made, appear on pp. 490 — 500] 



" Miscellaneous income includes alimony re- 
ceived, prizes, rewards, sweepstakes winnings, 
gambling profits, recoveries of bad debts or insur- 
ance received as reimbursement for medical ex- 
penses if deduction for either was taken in a prior 
year. For returns with standard deduction, there is 
included $45,887,000 of wages not subject to with- 
holding, dividends, and interest, not exceeding in 
total $100 per return, reported on 1,099,440 returns. 
Form W-2. 

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

'* Interest, reported on returns with itemized 
deductions, is that paid on personal debts, bank 
loans, or mortgages, but excludeg interest on busi- 
ness debts reported in schedules for rents and busi- 
ness, and interest on loans to buy tax-exempt se- 
curities, single-premium life insurance, or endow- 
ment contracts. 

'' Taxes paid, reported on returns with itemized 
deductions, include personal property taxes. 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 excludes Federal income taxes; estate, 
inheritance, legacy, succession, or gift taxes; taxes 
on shares in a corporation which are paid by the 
corporation without reimbursement from the tax- 
payer; taxes deducted in the schedules for rent and 
business; income taxes paid to a foreign country or 
possession of the United States if any portion 
thereof is claimed as tax credit; and Federal social 
security and employment taxes paid by or for the 
employee. 

^« Losses resulting from fire, storm, shipwreck, 
or other casualty, or theft, reported on returns with 
itemized deductions, are the actual nonbusiness 
losses sustained, that is, the value of such property 
less salvage value and insurance or other reim- 
bursement received. 

2' Medical and dental expenses, reported on 
returns with itemized deductions, paid for the care 
of the taxpayer, his spouse, or dependents, not com- 
pensated by insurance or otherwise, which exceed 
5 percent of the adjusted gross income. The deduc- 
tion 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 
collection of taxable income or in the management 
of property held for the production of taxable 
income, amortizable bond premium, special deduc- 
tion for the blind, the taxpayer's share of interest 
and real estate taxes paid by a cooperative apart- 
ment corporation, and gambling losses not exceeding 
gambling gains reported in income. 

" Number of returns associated with this item 
is subject to sampling variation of more than 100 
percent. Such items are not shown separately since 
they are considered too unreliable for general use; 
however, they are included in totals. For description 
of sample, see pp. 44-52. 

'" Net deficit, reported on nontaxable returns. 
Form 1040, classified as returns with itemized de- 
ductions, consists of adjusted gross deficit on short- 
form returns and the net deficit on long-form 
returns resulting from the combination of adjusted 
gross deficit and itemized deductions or from the 
excess of itemized deductions over adjusted gross 
income. There is a net deficit on 348,375 returns of 
which 299,072 show adjusted gross deficit and 
49,303 show adjusted gross income of various 
amounts and itemized deductions of larger amounts. 



" Aggregate positive income is the sum of salaries 
and wages, dividends, interest, annuities and pen- 
sions, 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. 

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

" Net income reported on returns. Form 1040, 
showing adjusted gross income in excess of itemized 
deductions. 

" Percentages for this total only are computed on 
the ba.sis of adjusted gross income less adjusted 
gross deficit. 

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

^ Number of returns is subject to maximum 
sampling variation of 30 to 100 percent, depending 
on the number in th« cell. For description of sample, 
see pp. 44-52. 

" Payments on 1947 declaration of estimated 
tax, reported on returns. Form 1040, include the 
credit for overpayment of prior year tax as well as 
the aggregate payments made on the declaration, 
Form 1040 ES. The frequency of returns with such 
payments includes returns showing credit only, 
cash payments only, and those showing both. 

^ Number of returns is subject to sampling vari- 
ation of more than 100 percent and is considered 
too unreliable for general use; therefore, the num- 
ber is not shown separately, but is included in the 
totals. For description of sample, see pp. 44-52. 

^' Joint returns of husbands and wives include 
all combined returns of husbands and wives. Form 
W-2, whether community or noncommunity income 
is reported, even though the tax is determined on 
the basis of the 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 
basis of separate incomes. An unequal number of 
returns for men and for women is the result of 
insufl[icient data to identify returns of married 
persons, and the use of samples as a basis of esti- 
mating data. 

*' Separate community property returns of 
husbands and wives exclude combined returns of 
husbands and wives, Form W-2, showing com- 
munity income divided in accordance with State 
laws and tax determined on the basis of divided 
community income. An unequal number of returns 
for men and for women is the result of insufficient 
data to identify returns of married persons, and 
the use of samples as a basis of estimating data. 

<2 Number of returns is subject to sampling vari- 
ation of more than 100 percent. The number of 
returns and data associated with such returns are 
not shown separately since they are considered too 
unreliable for general use; however, they are 
included in the totals. For description of sample, 
see pp. 44-52. 



STATISTICS OF INCOME FOR 1947, PART 1 43 

DATA FOR STATES AND TERRITORIES 

Tabulation of income on the basis of States and Territories does 
not represent the geographic distribution of income. There is no 
way to determine from the income tax returns the amount of income 
originating in the respective States. Moreover, the income tax 
returns 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. 

The number of returns, amount of salaries and wages, dividends, 
interest, adjusted gross income, and tax liability, distributed by the 
State or Territory in which the return was filed, are tabulated in 
basic table 11. Data for the returns with a District of Columbia 
address are tabulated separately although filed in Maryland. Basic 
table 12 shows the number of returns, adjusted gross income, and 
tax liability by size of the adjusted gross income for each State and 
Territory. See the discussion on State aggregates on page 51, 
concerning the variance between State and national data. 

INCOME TAX LIABILITY COMPARED WITH TAX COLLECTIONS 

The income tax liability reported on individual returns for 1947, 
tabulated in this report, differs from the individual income tax col- 
lections for the calendar year 1947 as reported by the Treasury De- 
partment. The difference is due to numerous factors. Tax collec- 
tions for 1947 include items which are not applicable to the 1947 
individual tax liability ; also a portion of the 1947 individual income 
tax liability is not paid until after December 31, 1947. Some of the 
significant variations between the two series are : 

(a) Taxes paid on fiduciary income tax returns. Form 1041, cov- 
ering the income year 1946, filed during 1947, are included in the 
individual income tax collections. 

(b) The final payment made by individuals on the Declaration of 
Estimated Tax for 1946, Form 1040-ES, on January 15, 1947, and 
the payment of any balance of tax due on individual returns. Forms 
W-2 and 1040, for 1946, which are filed on or before March 15, 1947, 
are included in the 1947 collection figures. These final tax payments 
include the entire 1946 tax of persons not subject to withholding 
who made no previous payments on a declaration. Among the lat- 
ter persons are many farmers who, under certain conditions, were 
permitted to postpone filing a declaration until January 15, 1947. 

(c) Taxes withheld by employers on wages paid during the last 
quarter of 1946 are received in January 1947. 

(d) Tax collections include penalties, interest, and back taxes 
pertaining to prior years, which are not a part of the 1947 tax lia- 
bility. Additional assessments, resulting from audit and included 
in collections, are not a part of the tax liability reported by the tax- 
payer, even though pertaining to the income year 1947. 

( e ) 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 departing aliens ; Forms 1040NB 
and 1040NB-a are for nonresident aliens not engaged in trade or 
business within the United States and not having a place of business 
therein. 



44 STATISTICS OF INCOME FOR 1947, PART 1 

(/) The entire tax liability reported on individual returns for 
1947 which are taxed under section 107 of the Code, if paid during 
1947, is included in the collection figures; but in this report, the 
portion of tax attributable to prior years is excluded from the tax 
liability. 

(g) Collections include the overpayment of tax which is refund- 
able ; the tax overpayment is not a part of the tax liability in this 
report. 

(h) Collections for 1947 do not include the final balance of tax 
due on 1947 returns (due January-March 15, 1948), the last pay- 
ment on 1947 declaration of estimated tax (due January 15, 1948), 
any of the estimated tax on the 1947 declaration of farmers who file 
their original declaration on January 15, 1948, nor the tax withheld 
by employers on wages during the last quarter of 1947 (due January 
31, 1948). 

(i) Taxes on fiscal year returns and part year returns for the 
two series do not coincide. Collections include the tax on all such 
returns received during 1947, while this report includes fiscal year 
returns ending within the period July 1947 through June 1948 and 
part year returns with the greater number of months in 1947. 

DESCRIPTION OF THE SAMPLE AND LIMITATIONS OF DATA 

The statistical program with respect to individual income tax 
returns filed for the tax year 1947 called for extensive classifications 
and tabulations on a total United States basis ; for a distribution of 
returns, income, and tax, by size of income, as well as aggregates 
of selected items, for each State ; 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 representa- 
tion of all States according to the same sample ratio at each level 
of stratification. This basic sample was intended to provide for 
the State tabulations as well as the extensive national distributions, 
but was supplemented in certain sampling strata for purposes of 
the sole proprietorship tabulations. 

The various strata established for sampling purposes were de- 
termined largely with reference to the classification and reporting 
systems adhered to by collectors in their administrative processing 
of returns. The sampling methods prescribed for each of the sam- 
pling strata were determined in such manner as to satisfy the re- 
quirements of randomness, without unduly interrupting or compli- 
cating the collectors' fundamental duties of assessment, collection, 
and refunding of tax. 

There are discussed below, for the basic stratified sample, the 
composition of the sample, the selection methods prescribed, the 
universe sizes, the weighting procedures, and the limitations of the 
data in terms of sampling variability. A separate discussion is 
provided for the sample, as increased by supplementation, which 
was utilized in deriving the sole proprietorship distributions. The 
stratification pattern evolved for 1947 is discussed in terms of (a) 
the fifteen major population groups available in collectors' offices 
for sampling; (b) the further four-way subdivision of each of five 
of these fifteen groups, introduced for purposes of reducing sam- 
pling variability, yielding a total of thirty classes; and (c) the six 



STATISTICS OF INCOME FOR 1947, PART 1 45 

composite strata employed for estimating purposes. A table is 
presented on page 49 showing, for each of the six estimating strata, 
the number of returns in the universe, and the number of returns 
in the sample. 

COMPOSITION OF THE SAMPLE 

Individual income tax returns for 1947 include returns filed on 
Form W-2 and returns filed on Form 1040. Returns filed on Form 
1040 are classified in collectors' offices into two groups — (1) returns 
under the audit jurisdiction of the collector of internal revenue, 
hereinafter referred to as collector returns, Form 1040, and (2) 
returns under the audit jurisdiction of the internal revenue agent 
in charge, hereinafter referred to as agent returns, Form 1040. 
Collector returns, Form 1040, are those showing adjusted gross in- 
come under $7,000 and total receipts from business, if any, under 
$25,000. Agent returns, Form 1040, are those showing adjusted 
gross income of $7,000 or more or total receipts from business of 
$25,000 or more. Returns in each of the three primary categories 
— Form W-2, collector Form 1040, and agent Form 1040 — are fur- 
ther segregated according to taxability and year-end adjustment 
in tax status, determined by comparison of tax liability with with- 
holding and declaration payments, into five basic groups — namely, 
(a) taxable assessable, (b) taxable overpayment, (c) taxable even, 
(d) nontaxable overpayment, and (e) nontaxable no prepayment. 
Taxable assessable returns are taxable returns showing tax with- 
held and payments on declaration of estimated tax totaling less 
than tax liability. Taxable overpayment returns are taxable re- 
turns showing tax withheld and payments on declaration of esti- 
mated tax in excess of tax liability. Taxable even returns are tax- 
able returns showing tax withheld and payments on declaration of 
estimated tax equal to tax liability. Nontaxable overpayment re- 
turns are nontaxable returns showing tax withheld and/or pay- 
ments on declaration of estimated tax. Nontaxable no prepayment 
returns are nontaxable returns showing no tax withheld or pay- 
ments on declaration of estimated tax. For administrative pur- 
poses, additional categories within the basic groups outlined above 
are provided in the segregation procedures, but separate controls 
are not maintained for such categories, and they are not distin- 
guished for sample selection purposes. 

In summary, the fifteen population groups constituting the sample 
selection strata for 1947 are as follows : 
Form W-2 : 

(1) Taxable assessable. 

(2) Taxable overpayment. 

(3) Taxable even. 

(4) Nontaxable overpayment. 

(5) Nontaxable even. 
Collector Form 1040: 

(6) Taxable assessable. 

(7) Taxable overpayment. 

(8) Taxable even. 

(9) Nontaxable overpayment. 
(10) Nontaxable even. 



46 STATISTICS OF INCOME FOR 1947, PART 1 

Agent Form 1040: 

(11) Taxable assessable. 

(12) Taxable overpayment. 

(13) Taxable even. 

(14) Nontaxable overpayment. 

(15) Nontaxable even. 

For sample purposes, 1 percent coverage was prescribed for 
returns in each of the above groups (1) to (10), inclusive. Returns 
in the five groups (11) to (15), inclusive, were subdivided by size 
of adjusted gross income for sampling purposes. Further strati- 
fication beyond the categories distinguished in collectors' offices was 
advisable for these returns in view of the extensive income range 
encompassed by them and their heterogeneity with respect to types 
of income. The adjusted gross income levels $7,000, $10,000, and 
$25,000 were used in stratifying these returns for sampling pur- 
poses. Ten percent coverage was prescribed for the "Under 
$7,000" and "$7,000 to $10,000" adjusted gross income strata 
among groups (11) to (15), inclusive; 20 percent coverage was 
prescribed for returns in the above groups having adjusted gross 
income from $10,000 to $25,000; and 100 percent coverage was 
prescribed for returns having adjusted gross income of $25,000 or 
more. A total of 30 strata, comprising a single stratum for each 
of the classification groups (1) to (10), inclusive, and 4 strata for 
each of the classification groups (11) to (15), inclusive, 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 dis- 
tricts. Precise 1, 10, and 20 percent samples were not achieved, 
principally because of the particular sampling techniques employed. 
Accordingly, the universe populations relating to the separate strata 
distinguished for sample selection purposes were independently 
determined and compared with the corresponding samples. The 
weighting factors made allowance 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 having consecutive serial numbers ending in "00" to "99," 
inclusive. The serial number, less the ending two digits thereof, 
constituted the block number, which was identical for all returns 
within a block. Separate series of numbers were provided for 
collector returns. Form 1040, and for agent returns. Form 1040, 
and within each of these categories, separate series of numbers were 
provided for taxable assessable, taxable overpayment, taxable even, 
nontaxable overpayment, and nontaxable no prepayment returns. 
After completion of the necessary assessment, refunding, or listing 
operations, the Form 1040 returns were available for sampling. 

As returns. Form W-2, were received, they were subjected to tax 
determination. They were then assigned serial numbers and 
blocked in units of 100 returns each, separate series of numbers 
being provided for taxable assessable, taxable overpayment, taxable 
even, nontaxable overpayment, and nontaxable no prepayment 



STATISTICS OF INCOME FOR 1947, PART 1 47 

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 overpayment and even 
returns, as well as the nontaxable returns, were available for sam- 
pling after completion of the necessary refunding and listing 
operations. 

The selection of the 1 percent sample of returns for each of the 10 
strata encompassed by returns. Form W-2, and collector returns, 
Form 1040, was accomplished in the various collectors' offices. To 
achieve the maximum simplification for the collectors' offices, the 
sample selection operation was prescribed in terms of blocks, one 
block out of each hundred being required. Collectors' offices were 
instructed to withdraw for sample purposes all blocks with block 
number ending in "50" (representing the fifty-first of each succes- 
sive 100 blocks) from among the various categories of returns. 
Form W-2, and collector returns. Form 1040. Although selection 
of the above blocks represents a departure from a true 1 percent 
formula, nevertheless in most cases a substantial number of blocks 
were involved, and the sample approximated closely 1 percent. 
Furthermore, universes were determined independently and data 
tabulated from the sample were weighted accordingly. 

The selection of the samples of agent returns. Form 1040, was 
accomplished in Washington. Sampling procedures with respect 
to such returns were designed to serve a two-fold purpose : (a) to 
provide for 10 and 20 percent random samples of returns with 
adjusted gross income under $10,000 and from $10,000 to $25,000, 
respectively, and for 100 percent samples of returns with adjusted 
gross income $25,000 or more; and (b) to provide a means of 
resolving into income stratum components the total universes of 
agent returns. Form 1040. 

To accomplish this dual objective and to retain as far as possible 
block unity for administrative processing, the number of returns 
in each of the income ranges "Under $7,000," "$7,000 to $10,000," 
"$10,000 to $25,000," and "$25,000 and over" was recorded for 
each block. All blocks of returns with block number ending in 
"0" were then withdrawn for the sample. In addition, 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" and "$7,000 to $10,000" 
components of blocks with block number ending in "0" approxi- 
mated a 10 percent sample of returns in these income ranges ; and 
the "$10,000 to $25,000" components of blocks with block number 
ending in "5," together with those ending in "0," approximated 
a 20 percent sample. 

To the extent that there exists homogeneity within blocks, the 
efficiency of the sample selected by blocks sampling procedures is 
lessened. The degrees of variability as shown on page 50 take 
into account intrablock correlation. 

UNIVERSE SIZES 

The primary sources of universe data for 1947 were statements 
submitted by the 64 collectors' offices showing the number of returns 



48 STATISTICS OF INCOME FOR 1947, PART 1 

filed in each district falling into each of the categories (1) through 
( 15 ) . In the case of agent returns, the reported stratum universes 
were partitioned into the adjusted gross income ranges "Under 
$7,000," "$7,000 to $10,000," "$10,000 to $25,000," and "$25,000 and 
over" on the basis of the distributions recorded over all blocks, dis- 
cussed previously in connection with sample selection procedure. 

The aggregates of reported stratum universes of collector re- 
turns, over all collection districts, and the aggregates of partitioned 
stratum universes of agent returns over all collection districts, 
after such adjustments as were clearly indicated by secondary 
sources, provided the basis for weights applied uniformly to the 
sample data from all collection districts for purposes of the national 
distributions. The separate collection district universes provided 
the basis for a series of independent collection district weights for 
purposes of the State selected aggregates in table 11 and the State 
income distributions in table 12. 

WEIGHTING PROCEDURES 

Although the sampling pattern for 1947 called for 30 distinct 
strata for sample selection and universe determination purposes, 
it was possible to achieve a substantial degree of simplification in 
the tabulating and weighting operations by combination of multiple 
strata, where the data in the tables are composites of strata subject 
to the same sample selection ratio and where the percentage repre- 
sentation attained for the strata were in close agreement. For 
example, in the case of Form W-2 and collector Form 1040 returns, 
the proportions sampled for the 10 separate strata were in close 
approximation to each other, and all such returns were jointly 
processed. 

Similarly, combined processing of the assessable, overpayment, 
and even elements was accomplished for the taxable agent Form 
1040 returns in the "Under $7,000" income range ; the overpayment 
and no prepayment elements among nontaxable agent Form 1040 
returns in the "Under $7,000" income range were likewise combined 
to yield a single estimating stratum. All sampling strata, differen- 
tiated according to taxability and year-end adjustment in tax 
status, were jointly tabulated and weighted for each of the agent 
Form 1040 return income ranges, "$7,000 to $10,000" and "$10,000 
to $25,000." 

In total, six strata were differentiated for tabulating and weight- 
ing purposes. These comprise (1) Form W-2 and collector 
returns, Form 1040; (2) taxable agent returns, Form 1040, with 
adjusted gross income under $7,000 ; (3) nontaxable agent returns, 
Form 1040, with adjusted gross income under $7,000; (4) agent 
returns. Form 1040, with adjusted gross income from $7,000 to 
$10,000 ; (5) agent returns, Form 1040, with adjusted gross income 
from $10,000 to $25,000; and (6) agent returns. Form 1040, with 
adjusted gross income $25,000 or more. 

The table below, presents, for each of the six estimating strata, 
the number of returns in the universe and the number of returns 
in the sample. 



STATISTICS OF INCOME FOR 1947, PART 1 



49 



Individual returns for 19U7 : Number of returns filed and number of returns 
in sample by estimating strata 

[Number of returns in thousands] 



Estimating strata 



Number of 


Number of 


returns 


returns 


filed 


in sample 


52,733 


488 


437 


40 


109 


21 


833 


81 


791 


150 


196 


196 



Form W-2, and collector returns. Form 1040 

Agent returns. Form 1040, with adjusted gross income under $7,000: 

Taxable 

Nontaxable 

Agent returns. Form 1040, with adjusted gross income $7,000 to $10,000. 
Agent returns. Form 1040, with adjusted gross income $10,000 to $25,000 
Agent returns. Form 1040, with adjusted gross income $25,000 and over.. 

Total, all returns 



55,099 



976 



SAMPLING VARIABILITY 

Insofar as data in this volume are tabulated from samples, they 
are subject to sampling variability. The degrees of variability 
shown on page 50 in terms of relative errors relate to specific fre- 
quency levels and not to money amounts. Each of the various 
estimating strata has its own variability pattern; however, the 
relative errors are presented herein separately for only three classes 
of returns, distinguished by size of income, as follows : ( 1 ) returns 
with adjusted gross income under $7,000, (2) returns with adjusted 
gross income from $7,000 to $10,000, and (3) returns with adjusted 
gross income from $10,000 to $25,000. Group (1) is a composite, 
collector returns contributing about 99 percent of the total popu- 
lation and agent returns contributing about 1 percent. Relative 
errors for group (1) are based on the collector component, since 
the effect on relative error of agent returns with adjusted gross 
income under $7,000 is generally negligible. 

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 fre- 
quency, which would have resulted from tabulation of the entire 
universe, by less than twice the standard error. Variation beyond 
the two-error limit would occur less than 1 time in 20 and would 
be sufficiently rare to justify a two-error range in defining sampling 
variability. Thus, all limits of variation are determined on the 
basis of two standard errors, and the degrees of variability are 
expressed in terms of relative errors, or percents of the numbers 
to which they relate. Specific cell frequencies in national distribu- 
tions in this volume, unless otherwise footnoted, are subject to 
maximum variation of less than 30 percent. Frequencies which are 
subject to maximum variation of more than 30 percent, but not more 
than 100 percent, are footnoted to indicate their great variability. 
Frequencies which are subject to maximum variation of more than 
100 percent and associated data are not separately shown since 
they are considered too unreliable for general use; they are, 
however, included in the totals. 



50 



STATISTICS OF INCOME FOR 1947, PART 1 



Sampling variability at selected frequency levels 





Returns with adjusted gross 
income under $7,000 


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


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


If the number 

of returns i ii 

a cell nf a 

table is — 


Then the number 

for that cell of the 

universe lies in the 

range— 


And the 
relative 
sampling 
error ex- 
pressed as 

a per- 
cent is — 


Then the number 

for that cell of the 

universe lies in the 

range— 


And the 
relative 
sampling 
error ex- 
pressed as 

a per- 
cent is — 


Then the number 

for that cell of the 

universe lies in the 

range — 


And the 
relative 
sampling 
error ex- 
pressed aa 

a per- 
cent is — 


500 .. 


0- 1,200 

3,000- 7,000 

7,000- 13,000 

20,000- 30,000 

43,000- 57.000 

66,000- 84,000 

90,000- 110,000 

235,000- 265,000 

480,000- 520,000 

720,000- 780,000 

970,000-1,030,000 

1,960,000-2,040,000 


140 

40 
30 
20 
14 
12 
10 
6 
4 
4 
3 
2 


300- 700 

4,300- 5,700 

9,000- 11,000 

23,500- 26,. 500 

48,000- 52,000 

72,000- 78,000 

97,000-103,000 

245.000-255,000 

495,000-505,000 


40 
14 
10 
6 
4 
4 
3 
2 
1 


350- 650 

4,500- 5,500 

9.400- 10,600 

24,000- 26,000 

48,. 500- 51,500 

73,500- 76,, 500 

98,000-102,000 

247,500-252,500 


30 


5,000 


10 


10,000- 


6 


25,000 . 


4 


50,000 


3 


75,000 


2 


100,000 

250,000 

500,000 


2 

1 


750,000 






1,000,000 








2,000,000 

















Frequencies by size of specific source in table 4 are footnoted 
within each adjusted gross income class to indicate sampling varia- 
bility in accordance with the foregoing rules. However, the totals 
embracing all adjusted gross income classes are not footnoted. 
These totals are composites of the various estimating strata, and the 
sampling variabilities at specific levels are not constant, but depend 
on the interrelationship of the contributing strata. 

As previously stated, uniform sample selection ratios within each 
sampling stratum were prescribed for all collection districts ; how- 
ever, in view of the block sampling technique applied, some differ- 
ences in percentage representation were noted between the various 
collection districts. In general, the differences were minor, and 
no appreciable bias is believed to result from the tabulation and 
extension of the sample data for all collection districts combined 
for the national distributions. 

For purposes of deriving the State data in tables 11 and 12, 
separate weights were devised for each district, taking into account 
the particular district universes and sample sizes. The differences 
in data attributable to the dual weighting system are indicated in 
the discussion of State aggregates in a subsequent paragraph. 

The preceding analyses with respect to variability have been 
confined to cell frequencies. Specific consideration has not been 
given to associated money amounts ; however, the homogeneity 
within the strata employed for sampling purposes, and the large 
number of returns included in the samples, together with the pro- 
gressively increased sample sizes in the higher income areas, gen- 
erally 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 estimating strata for returns with adjusted gross 
deficit as distinct from nontaxable returns with adjusted gross 
income. Returns, Form 1040, with adjusted gross deficit, regard- 
less of size of deficit, and with total receipts from business, if any, 



STATISTICS OF INCOME FOR 1947, PART 1 51 

under $25,000, were classified along with the much larger group 
of nontaxable returns, collector Form 1040, with adjusted gross 
income. Returns, Form 1040, with adjusted gross deficit and with 
total receipts from business of $25,000 or more, were classified along 
with the nontaxable agent returns. Form 1040, with adjusted gross 
income. In view of the facts that (a) the returns with adjusted 
gross deficit are extremely heterogeneous and were not stratified by 
size, (b) the samples of such returns are generally inadequate, and 
(c) they did not constitute an independent estimating stratum, 
money amounts associated with such returns in this volume may be 
subject to marked sampling variability. 

STATE AGGREGATES 

Data by States are confined to returns with adjusted gross income 
since returns with adjusted gross deficit were too few, and the 
sampling variability too great, to permit their presentation on a 
State basis. The distributions in tables 11 and 12 were derived 
from the basic sample tf returns with adjusted gross income. 
Independent weighting factors were established for each of the 
estimating strata processed for each collection district. 

Despite the fact that the same sample served as a basis for both 
the national and the State distributions, and the fact that the 
national stratum universes to which sample data were extended 
equal the total of the State universes, slight discrepancies exist 
between items, as aggregated in the State tables, and corresponding 
items associated with returns with adjusted gross income in the 
national tables. These discrepancies are the result of (a) the dual 
system of weighting, involving one series of weights uniformly 
applicable to all collection districts for the national distributions 
and an independent series of weights for each collection district 
for the State distributions, and (b) the use of rounded weighting 
factors. 

SOLE PROPRIETORSHIP DATA 

Supplementation of the 1 percent basic sample of collector 
returns. Form 1040, by an additional 1 percent, yielding a total sam- 
ple of 2 percent of such returns, was effected for purposes of the 
sole proprietorship distributions. No supplementation was pre- 
scribed in the case of agent returns. Form 1040, which were sampled 
at the rate of 10 percent for incomes under $10,000, 20 per cent for 
incomes $10,000 to $25,000, and 100 percent for incomes $25,000 
or more. 

Data in tables 13 to 15, inclusive, pertaining to sole proprietor- 
ships are composites derived from all strata of collector and agent 
returns. Form 1040. The majority of the data are contributed by 
collector returns which account, in aggregate over all industrial 
groups, for about 85 percent of the returns with net profit or net 
loss from business. The sampling variability associated with 
amount 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 
inasmuch as total receipts up to $25,000 may be reported on collec- 
tor returns, and total receipts reported on agent returns may extend 



52 STATISTICS OF INCOME FOR 1947, PART 1 

over an indefinite range, these items may be subject to considerable 
sampling error. 

Industrial subgroups are not listed in basic table 13 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 not separately shown in this table. Even though no 
data, or limited data only, may be shown in table 13 for a particular 
subgroup, the number of businesses, total receipts, and net profit or 
loss for the subgroup are included in the totals for the respective 
industrial group. 

In basic tables 14 and 15, which present distributions of busi- 
nesses by size of total receipts and by size of net profit, respectively, 
the data are shown for each industrial group and money class with- 
out regard to the extent of sampling variability. Accordingly, data 
for cells with relatively few businesses may be subject to large 
sampling variability and should be used with caution. 

HISTORICAL DATA 

INDIVIDUAL RETURNS AND FIDUCIARY RETURNS, 1913-1943; 
INDIVIDUAL RETURNS, 1944-1947 

A resume of significant data from the individual returns and 
returns of fiduciaries, 1913-1943, and from individual returns, 
1944-47, is presented in basic tables 16 through 19. These tables 
are prepared mainly from data in the reports. Statistics of Income, 
published annually since 1916, in accordance with provisions of the 
various revenue acts, and from data in the Annual Report of the 
Commissioner of Internal Revenue for 1914-1916. The number of 
returns and tax tabulated for income years 1913-1915 are as 
reported by the Commissioner for the fiscal year ended June 30, 
immediately following, and the net income is estimated from the 
number of returns filed and the average net income for each income 
class. 

Historical data for 1916-1936 are tabulated for individual and 
fiduciary returns. Forms 1040 and 1040A, including individual 
returns with no net income for 1928-1936. Data for 1937-1940 
are tabulated from individual returns. Forms 1040 and 1040A, with 
net income and with no net income, and from taxable fiduciary 
returns for estates and trusts, filed on Form 1041 or filed (improp- 
erly) on Form 1040, including for 1937 nontaxable fiduciary returns 
for estates and trusts which were filed (improperly) on Form 1040. 
Data for 1941-1943 are tabulated from individual returns. Form 
1040, with net income and with no net income, optional returns, 
Form 1040A, with gross income not over $3,000, and taxable fidu- 
ciary returns, Form 1041 (or Form 1040). Data for 1944-1947 
are tabulated from individual returns Form W-2 and Form 1040 
with adjusted gross income or with no adjusted gross income. 

Basic table 16 shows historical data for the number of taxable 
and nontaxable returns, the income, tax, and tax credits ; basic table 
17 shows by income years the number of returns, the income, tax, 
and effective tax rate tabulated by income classes ; table 18 shows 



STATISTICS OF INCOME FOR 1947, PART 1 53 

for each year sources of income, deductions, and net income or 
deficit for all returns ; and table 19 shows the number of returns, 
the income, and tax for each State and Territory annually for the 
10-year period ending with the current year. 

Changes in the provisions of the Federal income tax laws under 
which the returns are filed interfere with the comparability of the 
statistical data over a period of years. The major provisions of the 
Federal tax laws from 1913-1947 are summarized on pages 458- 
479. Revisions in the income tax return form 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 GAINS AND LOSSES 

In the interpretation of historical data for capital gains and 
losses a survey of the income tax provisions affecting the gains and 
losses resulting from sales and exchanges of capital assets together 
with the method of tabulating these data, will be helpful. Table D, 
on pages 476-477, present a resume of the changes in tax laws per- 
taining to gains and losses on sales of capital assets, and, in basic 
table 18 which shows sources of income and deductions, the amounts 
of net gain and net loss from sale of capital assets are tabulated as 
presented in previous reports. 

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

1923, property held for personal use; or (3) beginning January 1, 

1924, property held primarily for sale in the course of trade or 
business. 

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

"Capital net loss" for which a tax credit of 121/2 percent is taken 
is not tabulated and is not taken into account in computing "Total 
deductions" or "Net income" for 1924-1933. "Capital net loss" when 
reported by the taxpayer as a deduction (a) in computing "Net 
income" is included in "Other deductions" for 1924-1928, and in 
"Net loss from sales of real estate, stocks, bonds, etc.," for 1929- 
1933, and (b) in computing "Deficit" is included in "Other deduc- 
tions" for 1928 and in "Net loss from sales of real estate, stocks, 
bonds, etc.," for 1929-1933. "Capital net loss" not taken into account 



54 STATISTICS OF INCOME FOR 1947, PART 1 

by the taxpayer as a deduction in computing "Net income," i. >r 
which no tax credit of 12 1/2 percent is taken, is not inclui .d m 
"Total deductions" for 1924-1933 ; and "Capital net loss" not taken 
into account in computing "Deficit" is not included in "Total dtduc- 
tions" for 1928-1931, but for 1932 and 1933 is tabulated in "Net 
loss from sales of real estate, stocks, bonds, etc.," and both "Tf .al 
deductions" and "Deficit" are adjusted to correspond. 

The capital net gain and loss from sales of capital assets prior to 
1934 include the taxpayer's pro rata share of capital gain or loss of 
a partnership in which he is a member and of an estate or trust 
under which he is a beneficiary, when the tax or the tax credit is 
computed at 12 V2 percent. 

Under the provisions of the Revenue Acts of 1934 and 1936 (in 
effect January 1, 1934, through December 31, 1937), the definition 
of capital assets is expanded to include assets of the taxpayer, 
regardless of time held, instead of assets held over 2 years. Certain 
percentages of the gain or loss recognized upon such sales or 
exchanges are taken into account in computing net income. These 
percentages, which vary according to the period for which the assets 
have been held, are : 100 percent of the gain or loss from sales of 
capital assets held not over 1 year ; 80 percent of the gain or loss 
from sales of capital assets held over 1 year but not over 2 years ; 
60 percent of the gain or loss from sales of capital assets held over 
2 years but not over 5 years ; 40 percent of the gain or loss from sales 
of capital assets held over .5 years but not over 10 years ; and 30 
percent of the gain or loss from sales of capital assets held over 10 
years. The deduction for net capital loss (that is, after the per- 
centages 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 smaller. (On joint returns, husband and 
wife are considered separate taxpayers and allowances of losses 
from sales of capital assets of one spouse are computed without 
regard to gains and losses of the other ; thus if both have a net loss 
from such sales, the deduction may range from $2,000 to $4,000.) 

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 com- 
puted in accordance with the limitations stated in the preceding 
paragraph. The net capital gain or loss, as reported for this period, 
excludes that received through partnerships and fiduciaries. It is 
not possible, by using the net capital gain and net capital loss on 
the returns for these years, to adjust the "Total income," "Total 
deductions," and "Net income" so that they will be comparable with 
these items as 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 capi- 
tal 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 



STATISTICS OF INCOME FOR 1947, PART 1 55 

oi! afied; and securities (stocks and bonds) which became worth- 
lesh.'Jduring the taxable year are considered as loss from sales or 
'cchanges of capital assets. The Revenue Act of 1941, amending 
let Code, excludes from capital assets an obligation of the United 
States or any possesion thereof, or of a State or Territory or any 
p'olitical subdivision thereof, or the District of Columbia, issued on 
'.I after March 1, 1941, on a discount basis and payable without 
ii'terest at a fixed maturity date not exceeding 1 year from date 
• issue. 
Under the 1938 act, the percentage of the recognized gains or 
ses from the sales or exchanges of capital assets to be taken into 
30unt in computing net income for the years 1938-1941 differ 
•m the percentages of gains or losses from such sales to be taken 
....0 account for 1934-1937, and the number of periods of time for 
which the assets were held are reduced from five to three. The per- 
centages, 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% percent of the gain or loss from 
sales of capital assets held over 18 months but not over 24 months ; 
50 percent of the gain or loss from sales of capital assets held over 
24 months. The net capital gain or loss is separated into short- 
term and long-term. Net short-term gain or loss is that from the 
sales or exchanges of capital assets held 18 months or less, and net 
long-term gain or loss is that from the sales or exchanges of capital 
assets held over 18 months. Net short-term gain, net long-term 
gain, and net long-term loss are taken into account in computing 
current year net income. Net short-term loss, however, is not de- 
ductible in computing current year net income. 

The net short-term capital loss sustained in any taxable year 
1938-1941, while not deductible from income in the year in which 
the loss is sustained, may be carried over only to the next succeeding 
taxable year and treated as a short-term capital loss. The amount 
carried over cannot exceed the net income for the year in which the 
loss is sustained, and can be deducted only to the extent of the net 
short-term capital gain of the year in which the deduction is per- 
mitted. The amount of short-term capital loss carried over into 
1939-1941, tabulated for Statistics of Income (see pp. 60-61), is 
only the amount used against the current year short-term gains 
reported on returns showing a net gain from sales of capital assets ; 
amounts of the carry-over in excess of the current year short- 
term gains having been disregarded. The amounts of carry-over 
reported on returns showing a net loss from sales of capital assets 
were not tabulated. 

In comparing "Net short-term capital gain included in total 
income" and "Net income" on returns for the years 1939-1941 with 
similar items on returns for 1938, it should be noted that the 
amounts for 1939-1941 are after the deduction for net short-term 
capital loss of 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 



56 STATISTICS OF INCOME FOR 1947, PART 1 

for 1938. The item "Net short-term capital loss of preceding tax- 
able year deducted," published for 1940 and 1941, is comparable 
with "Prior year net short-term capital loss deducted," published 
for the first time in 1939. Net long-term capital gain and loss for the 
years 1938-1941 are comparable. 

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

The Revenue Act of 1942 excludes real property used in trade oi 
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 per- 
centages of recognized gain or loss to be taken into account as 
follows : 100 percent of the gain or loss from sales of capital assets 
held 6 months or less (short-term) and 50 percent of the gain or 
loss from sales of capital assets held more than 6 months (long- 
term). Under this act, a nonbusiness debt which becomes totally 
worthless within the year is considered a loss from the sale of a 
capital asset held not more than 6 months ; and certain distributions 
under employees' trust plans as specified under section 165, to the 
extent that the distributions exceed the amount contributed by the 
employee, are considered a gain from the sale of a capital asset held 
more than 6 months. 

Under this act, 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 thereafter, adjusted gross income if taxed under 
Supplement T) computed without regard to capital gains and losses, 
whichever is smallest ; if the combination results in a net gain, the 
amount thereof is included in income. 

Under certain circumstances gain or loss from the sale of prop- 
erty 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 



STATISTICS OF INCOME FOR 1947, PART 1 57 

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 prop- 
erty used in business and of capital assets held more than 6 months, 
exceed the recognized losses from such sales, exchanges, and con- 
versions, then such gains and losses are considered as gains and 
losses from sales of capital assets held more than 6 months. How- 
ever, 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 carry-over from 1941 into 
1942 is a net short-term capital loss carry-over; it cannot exceed 
the net income for 1941 and is deductible only to the extent of the 
net short-term capital gain for 1942 ; and it cannot be carried into 
subsequent years. The net capital loss sustained in 1942 or subse- 
quent years includes both short- and long-term capital losses and 
may be carried forward as a short-term capital loss in each of five 
succeeding years to the extent that the net capital loss exceeds the 
total of any net capital gains of any years intervening between the 
year in which the net capital loss occurred and the year to which 
carried. If there are capital loss carry-overs from more than 1 
year, they are allowed in the order in which they arose. 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 smaller of $1,000 or 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. For the purpose of com- 
puting 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 the smaller of $1,000 or net income (or for 1944 
and thereafter adjusted gross income if taxed under Supplement T) 
computed without regard to gains and losses from sales or exchanges 
of capital assets, 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 1943-1947 returns. The carry-over reported on 
the 1942 returns, a one-year carry-over of the disallowed net short- 
term capital loss, is limited to the net income for 1941 as well as to 
the net short-term capital gain of 1942 ; whereas, the carry-over 
reported on a return for 1943 or later years is the cumulation of 
disallowed net capital losses sustained since January 1, 1942. This 
carry-over includes both short- and long-term capital losses and is 
reported to the extent not previously offset by the net capital gain of 
succeeding years. Thus the carry-over from any year, or a portion 
thereof, may be repeatedly reported in five succeeding years unless 
eliminated in the interim. The capital loss carry-over reported on 
returns for 1942 through 1947 is tabulated from returns with a net 
loss from sales of capital assets as well as from returns with a net 
gain from such sales (see pp. 60-61). 

The "Net gain from sales of capital assets," reported and tabu- 
lated for 1942, is a combination of the net short- and long-term 



58 STATISTICS OF INCOME FOR 1947, PART 1 

capital gains and losses including the net gain or loss to be taken 
into account from partnerships and common trust funds ; also the 
net short-term capital loss carried over from 1941, not in excess of 
the net income for that year, has been deducted but only to the extent 
of the net short-term gain for 1942. For 1943-1947, the "Net gain 
from sales of capital assets," is similar to that for 1942, except that 
the carry-over is computed and used as described above. 

The allowable deduction for a "Net loss from sales or capital 
assets" for 1942-1947 is limited to the amount of such loss, or to 
$1,000, or to the 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 1943-1947, 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 
tabulated for 1942-1947 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 1942-1947. It is impossible 
to adjust "Total income," "Total deductions," or "Net income," for 
1942-1943, nor adjusted gross income for 1944-1947, so that they 
are comparable with items for the years 1938-1941. 

A summary of the provisions of the various revenue acts, pertain- 
ing to the treatment of gains and losses from sales of capital assets 
is presented in table D, pages 476-477. 

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-over for Statistics of Income will be of inter- 
est. The amount of capital loss carry-over tabulated from individual 
returns and from taxable fiduciary returns for the income years 
1939-1947 are shown below. 

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 succeeding year and 
treated as a short-term capital loss ; however, the excess of such 
short-term capital loss over the net short-term capital gain 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 in the succeeding year against which the 
carry-over can be applied. 

Capital loss carry-over is tabulated from returns with 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 income year 
1942; however, the tabulated amount of carry-over is only the 
amount actually applied against the net short-term capital gain. 



STATISTICS OF INCOME FOR 1947, PART 1 59 

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 carry-over 
reported on the return and, therefore, does not represent the entire 
amount of short-term capital loss sustained by the taxpayers and 
available 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, is limited to the net income of 
the year in which the loss arose as well as to the net short-term 
capital gain of the year in which the carry-over is used. 

The 1942 act provides that for any income year 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 (5) the sum of current year capital 
gains (both short- and long-term) and the smaller of either $1,000 
or net income (or adjusted gross income if taxed under Supplement 
T for 1944 and thereafter) 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 carry-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 the net income (or 
adjusted gross income if taxed under Supplement T for 1944 and 
thereafter) , 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 (or adjusted gross 
income if taxed under Supplement T for 1944 and thereafter) com- 
puted 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, applied against either 
or both net short- and long-term capital gains and against other 
income not exceeding $1,000, in each of five suceeding 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 
1943-1947. The amount is the entire carry-over reported by the 
taxpayer whether or not it is offset by capital gains and/or other 
income. The carry-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 disallowed capital loss of 1942 not eliminated by the net 
capital gain of 1943 ; the carry-over reported on the 1945 returns 
is the net capital loss for 1944 together with the remaining dis- 



60 



STATISTICS OF INCOME FOR 1947, PART 1 



allowed capital loss of 1942 and of 1943 not eliminated by net capital 
gain of subsequent years, 1943 and 1944 ; and the carry-over 
reported on the 1946 and the 1947 returns is similarly accumulated 
with the net capital loss sustained in 1945 and 1946, respectively. 
Because of this amassment, a carry-over, or a portion thereof, may 
be reported annually for five years until eliminated, along with 
carry-overs from subsequent years. 

The capital loss carry-over tabulated from returns with a net 
gain from sales of capital assets for 1943-1947 is entirely eliminated 
by current year capital gains. The capital loss carry-over tabulated 
from returns with a net loss from sales of capital assets in this 
period is in some cases partly eliminated and in some others wholly 
eliminated by current year capital gain and/or the allowable deduc- 
tion not exceeding $1,000. In cases where the current year capital 
loss exceeds the $1,000 deduction from income, no part of the carry- 
over 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 1939-1943 and from individual returns for 19^4-19^7, by returns witk 
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 capital assets 


Returns with net loss from sales 
of capital assets 


Income year 


Total 
capital 
loss carry- 
over 


On returns 
with net in- 
come 1939- 
43; adjusted 
gross income 
1944-47 


On returns 
with no net 
income 1939- 
43; no ad- 
justed gross 
income 
1944-47 


Total 

capital 

loss carr>'- 

over 


On returns 
with net in- 
come 1939- 
43; adjusted 
gross income 
1944-47 


On returns 
with no net 
income 1939- 
43; no ad- 
justed gross 
income 
1944-47 


Individual returns and taxable 
fiduciary returns: 

1939 


21,601 

5,375 

3,977 

836 

19,112 

11,972 
27,225 
19.624 
14,861 


21.231 

5.036 

3,977 

836 

18,898 

11,749 
26,976 
19,624 
14,589 


371 
339 


1 

1,989 
150,617 

190,396 
251.346 
278,228 
331,896 






1940 


(Not tabulated) 


1941 




1942.. 




1,989 
144,816 

187,157 
244,402 
273,327 
288,624 




1943 


214 

222 
258 


5,801 


Individual returns: 

1944 


3,239 


1945 . 


6,944 


1946 


4,901 


1947 


272 


43,272 







STATISTICS OF INCOME FOR 1947, PART 1 



61 



Capital loss carry-over tabulated from taxable fiduciary returns for 19S9-19U7, 
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 


Returns with net gain from sales 
of capital assets 


Returns with net loss from sales 
of capital assets 


Total 
capital 

loss 
carry- 
over 


On returns 
with net 
income 


On returns 

with no net 

income 


Total 
capital 
loss 
carry- 
over 


On returns 
with net 
income 


On returns 

with no net 

income 


Taxable fiduciary returns: 
1939 


943 

172 

240 

5 

2,054 
1,841 
5,086 
4,983 
2,678 


943 

172 

240 

5 

2,049 
1,841 
5,086 
4,983 
2,678 




23 
8,087 
5,754 
9,282 
7,948 
11,446 






1940 




(Not tabulated) 


1941 






1942 




23 
7,130 
5,754 
9,282 
7,948 
11,446 




1943 . 


5 


957 


1941 




1945 






1946 






1947 













PARTNERSHIP RETURNS OF INCOME, 1917-1947 

Partnership returns of income, except for the war excess-profits 
tax of 1917, are not subject to direct assessment of Federal income 
tax. However, every domestic partnership and every foreign 
partnership doing business in the United States or having an office 
or place of business therein is required to file a return of income on 
Form 1065 (facsimile on pp. 509-516). "The term 'partnership' 
includes a syndicate, group, pool, joint venture, or other unincor- 
porated organization, through or by means of which any business, 
financial operation, or venture is carried on, and which is not, 
within the meaning of this title, a trust or estate or a corporation 
* * *" (section 3797 (a) (2) , Internal Revenue Code) . The distribu- 
tive 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 proportionate share, and the profit or loss 
thus reported is tabulated elsewhere in this report insofar as it is 
reported on individual and taxable fiduciary returns for 1947, as a 
source of income or loss comprising adjusted gross income for indi- 
vidual returns, Form 1040, and as a source of income or loss 
comprising total income for taxable fiduciary returns, Form 1041. 

Significant data tabulated from partnership returns of income. 
Form 1065, for 1947, are available in a press release which may be 
obtained upon request to the Statistical Division, Office of the 
Assistant Commissioner (Planning), Bureau of Internal Revenue, 
Washington 25, D. C. 

The number of partnership returns, Form 1065, filed for the 
income years 1917 through 1947, 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. 



62 



STATISTICS OF INCOME FOR 1947, PART 1 



Number of 
partnership 
returns 
Income year: 

1917 31,701 

1918 100,728 

1919 175,898 

1920 240,767 

1921 259,359 

1922 287,959 

1923 304,996 

1924 321,158 

1925 309,414 

1926 295,425 

1927 282,841 

1928 272,127 

1929 263,519 

1930 244,670 

1931 230,407 

1932 216,712 



Number of 

partnership 

returns 

Income year: 

1933 214,881 

1934 221,740 

1935 222,293 

1936 237,367 

1937 261,470 

1938 273,361 

1939 290,876 

1940 372,796 

1941 453,911 

1942 490,320 

1943 491,544 

1944 577,295 

1945 673,771 

1946 885,378 

1947 935,936 



INDIVIDUAL INCOME TAX RETURNS, 1947 



BASIC TABLES 



Simple and cumulative distributions — by adjusted gross in- 
come classes: 

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

and by form of deduction : 

2. Income, deductions, exemption, and tax. 

3. Frequency distributions of returns for each specific 

source. 
Frequency distributions of returns — cross classified: 

4. Number of returns — by adjusted gross income classes 

and by size of each specific source of income or loss 
comprising adjusted gross income. 

5. Number of returns with itemized deductions — by ad- 

justed gross income classes and by net income 
classes. 
Tax analysis — by adjusted gross income classes: 

6. Normal tax and surtax, alternative tax, average tax, and 

effective tax rate. 

7. Tax withheld, tax payments, refund, and credit. 
Marital status — by adjusted gross income classes: 

8. Number of returns, adjusted gross income, exemption, 

and tax. 

9. Frequency distribution of returns — by number of ex- 

emptions. 
Capital gains and losses — by adjusted gross income classes : 
1 0. Short- and long-term capital gain and loss, capital loss 
carry-over, and capital gain or loss reported. 
States and Territories: 

1 1 . Selected sources of income and tax. 
1 2. Number of returns, adjusted gross income, and tax — 
by adjusted gross income classes. 
Sole proprietorships — selected industrial groups, by businesses 
with profit or with loss : 

1 3. Number of businesses, total receipts, net profit, and 

net loss. 

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

net loss — by size of total receipts. 
1 5. Frequency distribution of number of businesses with 
net profit — by size of net profit. 

63 



STATISTICS OF INCOME FOR 1947, PART 1 



65 



Table 1, — Individual returns for 19A7, by adjusted gross income classes : Simple 
and cumulative distributions of number of returns, adjusted gross income, 
and tax liability, with corresponding percentage distributions 

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





Adjusted gross income classes ' 






Number of returns 










Simple distribution 


Cumulative 

distribution from 

highest income class 


Cumulative 
distribution from 
lowest income class 






Number 


Percent 
of total 


Number 


Percent 
of total 


Number 


Percent 
of total 




1 


Returns with adjusted gross income, 
taxable and nontaxable: 

Under 0.5 


4,315,873 

2,641,637 

2,796,327 

3,126,496 

3,236,582 

3,590,360 

3,767,236 

3,864,644 

3,741,406 

3,559,458 

3,286,787 

5,481,393 

3,681,143 

2,388,543 

1,498,144 

1,338,066 

666,836 

381,903 

259.931 

190,849 

146,007 

112,101 

92,429 

73,283 

63,141 

201,300 

102,386 

57,624 

60,238 

28,920 

15,659 

9,438 

6,095 

4,039 

2,818 

6,353 

2,057 

901 

459 

425 

233 

218 

84 

64 

23 

12 

8 

1 

6 


7.88 
4.82 
5.10 
5.71 
5.91 
6.55 
6.87 
7.05 
6.83 
6.50 
6.00 
10.00 
6.72 
4.36 
2.73 
2.44 
1.22 
.70 
.47 
.35 
.27 
.20 
.17 
.13 
.12 
.37 
.19 
.11 
.11 
.05 
.03 
.02 
.01 
.01 
.01 
.01 
(•) 
(•) 
(») 
(«) 
(•) 
(•) 
(«) 
(•) 
(•) 
(•) 
(•) 
C) 

(«) 


54,799,936 

50,484,063 

47,842,426 

45,046,099 

41,919,603 

38,683,021 

35,092,661 

31,325,425 

27,460,781 

23,719,375 

20,159,917 

16,873,130 

11,391,737 

7,710,594 

5,322,051 

3,823,907 

2,485,841 

1,819,005 

1,437,102 

1,177,171 

986,322 

840,315 

728,214 

635,785 

562,502 

499,361 

298.061 

195,675 

138,051 

77,813 

48,893 

33,234 

23,796 

17,701 

13.662 

10,844 

4,491 

2,434 

1,533 

1,074 

649 

416 

198 

114 

50 

27 

15 

7 

6 


100.00 
92.12 
87.30 
82.20 
76.50 
70.59 
64.04 
57.16 
50.11 
43.28 
36.79 
30.79 
20.79 
14.07 
9.71 
6.98 
4.54 
3.32 
2.62 
2.15 
1.80 
1.53 
1.33 
1.16 
1.03 
.91 
.54 
.36 
.25 
.14 
.09 
.06 
.04 
.03 
.02 
.02 
.01 
(«) 
(«) 
(•) 
(») 
(») 
(•) 
(•) 
(«) 
(•) 
(«) 
(«) 
(') 


4,315,873 
6,957,510 
9,753,837 
12,880,333 
16,116,915 
19,707,275 
23,474,511 
27,339,155 
31,080.561 
34.640.019 
37,926.806 
43,408,199 
47,089,342 
49,477,885 
50.976.029 
52,314,095 
52.980.931 
53.362,834 
53.622.765 
53.813,614 
53.959,621 
54.071,722 
54,164,151 
54,237,434 
54,300,575 
54,501,875 
54,604,261 
54,661,885 
54,722,123 
54,751,043 
54.766,702 
54.776,140 
54.782,235 
54,786,274 
54,789,092 
54,795,445 
54,797.502 
54,798,403 
54,798,862 
54,799,287 
54,799,520 
54.799.738 
54.799.822 
54.799.886 
54.799.909 
54.799.921 
54.799.929 
54.799.930 
54,799.936 


7.88 
12.70 
17.80 
23.50 
29.41 
35.96 
42.84 
49.89 
56.72 
63.21 
69.21 
79.21 
85.93 
90.29 
93.02 
95.46 
96.68 
97.38 
97.85 
98.20 
98.47 
98.67 
98.84 
98.97 
99.09 
99.46 
99.64 
99.75 
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 


0.5 under 0.75 


2 


3 




3 


4 


1 under 1.25 


4 


5 


1.25 under 1.5 


5 


6 




fi 


7 


1.75 under 2 


7 


8 


2 under 2.25 


8 


q 


2.25 under 2.5 


9 


10 


2.5 under 2.75 - --. 


10 


11 


2.75 under 3 


11 


1' 




1? 


13 




13 


14 




14 


15 




15 


16 




16 


17 


6 under 7. - ... 


17 


18 


7 under 8. 


18 


19 




19 


20 


9 under 10 


20 


21 


10 under 11 , 


21 


22 


11 under 12 


22 


23 


12 under 13-. 


23 


24 


13 under 14 


24 


25 




25 


26 


15 under 20 


26 


27 


20 under 25 


27 


28 


25 under 30 


28 


?9 


30 under 40 . 


29 


30 


40 under 50 


30 


31 


50 under 60... 


31 


32 


60 under 70 


3? 


S3 


70 under 80 


33 


34 


80 under 90-.- 


34 


35 


90 under 100.. 


35 


36 


100 under 150 


36 


37 


150 under 200 


37 


38 


200 under 250 .- 


38 


39 


250 under 300 


39 


40 


300 under 400 


40 


41 


400 under 500 


41 


4? 


500 under 750 


42 


43 


750 under 1,000 


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 




SO 


54.799,936 
299,072 


100.00 

(') 










,S0 


SI 


Returns with no adjusted gross in- 
come, 5 nontaxable. 










51 














S"' 


55,099,008 


(') 










52 

















For footnotes, see pp. 204-206; for extent to which data are estimated, see pp. 44-52. 



66 



STATISTICS OF INCOME FOR 1947, PART 1 



Table 1. — Individual returns for 1947, 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 figrures in thousands of dollars] 





Adjusted gross income classes ' 




Adjusted gross income ^ 










Simple distribution 


Cumulative 

distribution from 

highest income class 


Cumulative 
distribution from 
lowest income class 






Amount 


Percent 
of total 


i 
Amount I 


Percent 
of total 


Amount 


Percent 
of total 




1 


Returns with adjusted gross income, 
taxable and nontaxable: 
Under 0.5 


1.169,815 

1,650,009 

2,448,024 

3,519,455 

4,451,498 

5,831,388 

7,061,565 

8,207,645 

8,880,434 

9,338,192 

9,441,984 

17,732.690 

13,743,740 

10,137,810 

7,091,760 

7,271,956 

4,299,428 

2,853,596 

2,200,807 

1,807,832 

1,528,747 

1,286,555 

1,153,377 

987,384 

914,602 

3,455,452 

2,276,347 

1,571,575 

2,067,030 

1,284,874 

853,055 

609,146 

455,014 

341,894 

266,643 

759,938 

352,644 

200,113 

125,243 

145,789 

103,466 

129,747 

72,064 

77,657 

38,963 

26,894 

26.354 

4.958 

40,120 


0.78 

1.10 

1.63 

2.34 

2.96 

3.88 

4.70 

5.46 

5.91 

6,21 

6.28 

11.80 

9.14 

6.75 

4.72 

4 84 

2.86 

1.90 

1.46 

1 20 

1.02 

.86 

.77 

.66 

.61 

2.30 

1.51 

1.05 

1.38 

.85 

.57 

.41 

.30 

.23 

.18 

.51 

.23 

.13 

.08 

.10 

.07 

.09 

.05 

.05 

.03 

.02 

.02 

(•) 

.03 


150,295,275 

149,125.458 

147,475,449 

145,027,425 

141,507,970 

137,056,472 

131,225,084 

124,163,519 

115,955,874 

107,075,440 

97,737.248 

88,295,264 

70,562,574 

56,818,834 

46,681,024 

39,589,264 

.32,317,308 

28,017,880 

25,164,284 

22,963,477 

21,155,645 

19,626,898 

18,340,343 

17,186,966 

16,199,582 

15,284,980 

11,829,528 

9,553,181 

7,981,606 

5,914,576 

4,629,702 

3.776,647 

3,167,501 

2,712,487 

2,370,593 

2,103,950 

1,344,012 

991,368 

791.255 

666.012 

520,223 

416,757 

287,010 

214,946 

137,289 

98,326 

71,432 

45,078 

40,120 


100 00 
99.22 
98 12 
96.49 
94.15 
91.19 
87.31 
82.61 
77.15 
71.24 
65.03 
58.75 
46.95 


1,169,815 
2,819.824 
5,267.848- 
8,787,303 
13,238,801 
19,070.189 
26,131,754 
34,339,399 
43,219,833 
52,558,025 
62,000,009 
79,732,699 
93.476.439 


0.78 
1.88 
3 50 
5.85 
8.81 
12.69 
17.39 
22.85 
28.76 
34.97 
41.25 
53.05 
62.20 
68.94 
73.66 
78.50 
81.36 
83.26 
84.72 
85.92 
86.94 
87.80 
88.56 
89 22 
89.83 
92.13 
93.64 
94.69 
96 06 
96.92 
97.49 
97.89 
98.20 
98.42 

98 60 
99.11 
99.34 

99 47 
99.56 
99.65 
99.72 
99.81 
99.86 
99.91 
99.93 
99.95 
99.97 
99.97 

100.00 


1 


9 


5 under 0.75 


? 


3 


0.75 under 1 


3 


4 


1 under 1.25 


4 


5 


1.25 under 1.5 


5 


fi 


1.5 under 1.75.. 


6 


7 


1.75 under 2 


7 


8 


2 under 2.25 


8 


q 


2.25 under 2.5 ..- 


9 





2.5 under 2.75 


10 


11 


2.75 under 3 


11 


1? 


3 under 3.5 ..1. 


12 


13 




13 


14 
15 


4 under 4.5 * 


37.80 ;i03,614,249 
31.06 110,706,009 
26.34 lll7.977.965 


14 
15 


16 




16 


17 




21.50 

18.64 

16.74 

15.28 

14.08 

13.06 

12.20 

11.44 

10.78 

10 17 

7.87 

6.36 

5.31 

3.94 

3.08 

2.51 

2.11 

1.80 


122,277,393 
125,130,989 
127,331,796 
129,139,628 
130,668,375 
131,954,930 
133,108,307 
134,095,691 
135,010,293 
138,465,745 
140,742,092 
142,313,667 
144,380,697 
145,665,571 
146,518.626 
147,127,772 
147,582,786 
147.924.680 


17 


18 


7 under 8 


18 


19 


8 under 9 


19 


?0 


9 under 10 


20 


?1 


10 under 11— 


21 


n 


11 under 12 


n 


?3 


12 under 13 . 


23 


?4 


13 under 14 


?4 


?5 


14 under 15 


25 


?6 


15 under 20 


26 


?7 


20 under 25 


27 


?8 


25 under 30 . . 


28 


?9 


30 under 40 


29 


^0 


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 


1.58 il48,191,323 
1.40 148,951,261 
.89 149,303,905 
.66 :i49,504,018 
.53 1 149,629,261 
.44 149,775,050 
.35 149,878,516 
.28 150,008,263 
.19 1150.080.327 


35 


36 


100 under 1.50 . .. 


36 


37 


150 under 200 


37 


38 


200 under 250 


38 


39 


250 under 300 


39 


40 


300 under 400 


40 


41 


400 under 500 


41 


4? 


500 under 750 


42 


43 


750 under 1,000 


43 


44 


1,000 under 1,500 


.14 
.09 
.07 
.05 
.03 
.03 


150,157,984 
150,196,947 
150,223,841 
1.50,250,195 
150,255,153 
150,295,275 


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 




no 


150,295,275 
•559,193 


100.00 










50 


51 


Returns with no adjusted gross in- 
come, ' nontaxable. 










51 












52 


•149.736.082 


D 








52 






1 


1 





For footnotes, see pp. 204-206; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 1947. PART 1 



67 



Table 1. — Individual returns for 19^7, 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 jrross income classes and money figrures in thousands of dollars] 





Adjusted gross income classes ' 


Tax liability » 






Simple distribution 


Cumulative 

distribution from 

highest income class 


Cumulative 
distribution from 
lowest income class 






Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 




1 


Returns with adjusted gross in- 
come, taxable and nontax- 
able: 

Under 0.5 














1 


? 


0.5 under 0.75 


20,188 

79,420 

146,930 

240,857 

354,941 

489,785 

604,681 

687,126 

742,942 

767,686 

1,504,391 

1,262,715 

993,948 

767.473 

870,431 

584,705 

427,631 

356,070 

311,828 

279,283 

248,287 

233.341 

209,236 

202,238 

850,451 

656,648 

511,078 

754,095 

523,593 

374,549 

283,279 

220,309 

171,510 

136,803 

411,090 

201,928 

117,588 

75,384 

86,. 394 

61,438 

77,700 

45,049 

48,515 

23,737 

17,630 

14,497 

2,082 

24,802 


0.11 

.44 

.81 

1.33 

1.96 

2.71 

3.35 

3.80 

4.11 

4.25 

8.32 

6.99 

5.50 

4.25 

4.82 

3.23 

2.37 

1.97 

1.73 

1.55 

1.37 

1.29 

1.16 

1.12 

4.70 

3.63 

2.83 

4.17 

2.90 

2.07 

1.57 

1.22 

.95 

.76 

2.27 

1.12 

.65 

.42 

.48 

.34 

.43 

.25 

.27 

.13 

.10 

.08 

.01 

.14 


18,076,281 

18,056,094 

17,976,674 

17,829,744 

17,588,887 

17,233,946 

16,744,161 

16,139,480 

15,452,354 

14,709,412 

13,941,726 

12,437,335 

11,174,620 

10,180,672 

9,413,199 

8,542,768 

7,958,063 

7,530,432 

7,174,362 

6,862,534 

6,583,251 

6,334,964 

6,101,623 

5,892,387 

5,690,149 

4,839,698 

4,183,050 

3,671,972 

2,917,877 

2.394,284 

2,019,735 

1,736,456 

1,516,147 

1,344,637 

1,207,834 

796.744 

594,816 

477,228 

401,844 

315,450 

254,012 

176,312 

131,263 

82.748 

59,011 

41,381 

26,884 

24,802 


100,00 

99.89 

99.45 

98.64 

97.30 

95 .34 

92.63 

89.29 

85.48 

81.37 

77.13 

68.80 

61.82 

56.32 

52.07 

47.26 

44 02 

41.66 

39.69 

37.96 

36.42 

35.05 

33.75 

32.60 

31.48 

26.77 

23.14 

20.31 

16.14 

13.25 

11.17 

9.61 

8.39 

7.44 

6.68 

4.41 

3.29 

2 64 

2.22 

1.75 

1.41 

.98 

.73 

.46 

.33 

.23 

.15 

.14 


20,188 
99,608 
246,538 
487,395 
842,336 
1,332,121 
1,936,802 
2,623,928 
3,366,870 
4,134,556 
5,638,947 
6,901,662 
7,895,610 
8,663,083 
9,533,514 
10,118,219 
10,545,850 
10,901,920 
11,213,748 
11,493,031 
11,741,318 
11,974,659 
12,183,895 
12,386,133 
13,236,584 
13,893,232 
14,404,310 
15,158,405 
15,681,998 
16,056,547 
16,339,826 
16,560,135 
16,731,645 
16,868,448 
17,279,538 
17,481,466 
17,599,054 
17,674,438 
17,760,832 
17,822,270 
17.899,970 
17,945,019 
17,993,534 
18,017,271 
18,034,901 
18,049,398 
18,051.480 
18,076,281 


0.11 
.55 
1.36 
2.70 
4.66 
7.37 
10.71 
14.52 
18.63 
22.87 
31.20 
38.18 
43.68 
47.93 
52.74 
55 98 
58.34 
60.31 
62.04 
63.58 
64.95 
66.25 
67.40 
68.52 
73.23 
76.86 
79.69 
83.86 
86.75 
• 88.83 
90 39 
91.61 
92.56 
93.32 
95.59 
96.71 
97.36 
97.78 
98.25 
98.59 
99.02 
99.27 
99.54 
99.67 
99.77 
99.85 
99.86 
100.00 


•) 


3 


0.75 under 1 


•j 


4 




^ 


5 


1.25 under 1.5 . . .. 


5 


6 


1.5 under 1.75 


6 


7 


1.75 under 2 


7 


8 


2 under 2.25 


8 


q 


2.25 under 2.5 


q 


10 


2.5 under 2.75 


10 


11 


2.75 under 3 


11 


1? 


3 under 3.5 


P 


13 


3.5 tmder 4.. .. . . 


13 


14 


4 under 4.5 * .. 


14 


15 

16 


4.5 under 5 


15 

16 


17 


6 under 7. 


17 


1R 


7 under 8 .. 


18 


IP 


8 under 9.. 


19 


?n 


9 under 10 


?0 


?1 


10 under 11 .. 


21 


n 


11 under 12 


9? 


n 


12 under 13 


?3 


24 


13 under 14 


?4 


?5 


14 under 15 .. 


?5 


?fi 


15 under 20 


?6 


?,7 


20 under 25 


?7 


28 


25 under 30 


?8 


?<> 


30 under 40 


?<» 


30 


40 under 50 


30 


^] 


50 under 60-. 


31 


32 


60 under 70— 


32 


33 


70 under 80 


33 


34 


80 under 90 


34 


35 


90 under 100 


35 


36 


100 under 150 . 


36 


37 


150 under 200 


37 


38 


200 under 250... 


38 


39 


250 under 300 


39 


40 


300 under 400 


40 


41 


400 under 500 


41 


42 


500 under 750 


4? 


43 


750 under 1,000. .. 


43 


44 


1,000 under 1,500 


44 


45 


1,500 under 2,000.. 


45 


46 


2,000 under 3,000 


46 


47 


3,000 under 4,000. 


47 


48 


4,000 under 5,000. . . 


48 


49 


5,000 and over 


49 




Total 




.50 


18,076,281 


100.00 










.50 


51 


Returns with no adjusted gross 
income, ' nontaxable. 

Grand total . 










51 


















5? 


18,076,281 


100.00 










52 

















For footnotes, see pp. 204-206; for extent to which data are estimated, see pp. 44-52. 



68 



STATISTICS OF INCOME FOR 1947, PART 1 









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STATISTICS OF INCOME FOR 1947. PART 1 



71 



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STATISTICS OF INCOME FOR 1947, PART 1 



73 



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c^c^c*c^c^c^c*c^c>jc<eococococo 



STATISTICS OF INCOME FOR 1947, PART 1 



79 



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— ^coooot^-oscocccocoo-^f^o 



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80 



STATISTICS OF INCOME FOR 1947, PART 1 



2i 



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STATISTICS OF INCOME FOR 1947, PART 1 



81 



^•tA«oi^o09>o«-*c4cc«t*ud<Dr-*ao 









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82 



STATISTICS OF INCOME FOR 1947, PART 1 



=> i! 



2 3 

2 i 

S .s 

5 - 

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Q M 

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.STATISTICS OF INCOME FOR 1947, PART 1 



83 



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STATISTICS OF INCOME FOR 1947, PART 1 



85 



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86 



STATISTICS OF INCOME FOR 1947, PART 1 



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--^C^CO^*0«t^QOOJO^WCO'9'««Ot^e»<»0»-<CJCO;q;»OOr;-QO»0;-«S23I 



STATISTICS OF INCOME FOR 1947, PART 1 



87 



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88 



STATISTICS OF INCOME FOR m7, PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



89 









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oj-rcotoot— eDQO^-coci;r>:0'-ro<r>»0'— >co0^-f^-os05»o-roooi-rc^ — 

COn'COt^t^OO<N-^C*flCOOOCOO<OOi»OCOCM'M^^ « 

O-fiMO^^eco-^oi-fOco-^cooooi^ — 05CD-f*Moor-Q»0"^— ooaor--.-r 

l--OiQ»OOi«-«Ol«— 0<>*050000COtCOOt'-f— C»JOC^JtO-rOiOOS»0»OCOiO-*•00 

«OCCOOCO«O05^I^C0C^CC00t-00OiOt^C^^?CC^OlCiOr0t^-^«-rC^ — 

Oicoh-oo-rcM'— "■f-roit^or-^'— 'Otco^-Cic^toc^cii^C'ioccocC'— ' 



d-T'— 'ccoj-f'— "OCOooc-iOooccooao-ro-raioo»orc— '-roaor-^-rcoc^»/300 
.— '1— >0*r-^'— ooo-r*o«oi--.aceci-Tt^^-c^t'-»/5-raco<:c> — ai-r^oosrcci- 
Oc^-rt-.ocofc»ococ^co-riooia3c^»- 






11 



M 3 



*— O'TICOtNCOOsCCOC^OOOCO'- 






'O'—o»C'-'0s'^r--i— iioio-r^-^-c 



i0^oO'r:c^cc^^coc^-t'»0'— oc^oeoeoosto 



1 COEM ^ to^ ' 



■cooocios05co-r»OOW3C^' 



-cocooic-jcoiot^to-roco'urioooccc^ — 



III 



.«.X ^<M?0-riOO"50000000 

h C-T3 a fe GT3 = fe"^ ^"^ '^ '^ 
-3 3 a =1-3 3 = 3-3 a^ 

3c^JW5r-: 3C^4CI^ SiO 3»0 3 3 3 3 =^0 — C^M^^OO^COOOOOO 



33333333333333 



-T3-o-q-3-3 = = = = = = = 



»-ic^ieo"^»o<ot-ooo>o-^c 



I'aAttt^OOOtO'^ 



" US «D r« ao a>.o «^ C4 c9 



c<Me^cac»c«c^c^c^c«eoMPoe*> 



STATISTICS OF INCOME FOR 1947, PART 1 



95 



^}«»rtCDr^QOOSO'— "MCO^»ftCOt-^QO 



to udud o ^ to us to ^ to CD coco CO CO co CO coco 



CO t^ -H .-4C 



,o iO r» c^ t-i ■* ^^ 



lO»OCOO»OCOb-'— t-^toooiooGo 
OcD-^CDC^QOiOOCO-^-— itOfMcO 



H_,-H,— (iOtOOOCT>»OOiO"— « 



- -rr I^ Ol Tf -rt* 
i CO »0 O* 0> OS 

3 CO l>. CO i-H 1— t , 



O-**.— iF-H.— iiOC^CO-— ' 



i— I Oi (M CO GO Oi iC 



O OS Oi O 05 CO CO 
iC GO OO Oi OO 00 I>- 
O i-* *-< C<l GO CO "^ 



»-tOOCOcO»OTrt^T-HTp'rt*'-iCO'-* 
oo-rji-^coi— it-<(^ ,— 150 00 w 00 00 : 



<M00O— -'-'COtN'^^ 



t>.CDtO<MQ0— iCO(MCO0000CO(M'* 
iMtOOOSCD^^O'^QO'— it^CTXMi— ' 
COiOfCCOOSOStOt^OOCOOOCO-^ 



-GOO'Mi— "OitOcOCO'^fMCO'-' — 



lO-t'O'^'MCOC^i-t^ 



■^o-rr — ^-H- 



^^ ^ o to o ' 



■* to O -^ CO c 



O'*''— 'OltO'^GO^^GOOSGOOOO-H 
C^r^OOCOOD-^Ot^OOCSICOCQGOCO 
OOOSOOGOCOt^tOtOC^COi— "C^ 



^ to 

00 c^ 

O Oi 

-r o" 



tOCO"V00rrOJ"^'^i-H 



ooooocooit^^oO'<s<coi>-toc^eo 

>— •0>CO'-'"^'-<00(MtOcDOst-.COlO 

if5,_.l^,_,0'— 'COIOOS-— lOI^OOOO 



1— « CO •+' -^ O '— ' c 
CO -rt" CO O -^ O < 
CM C<I T-" ^ 00 05 C 



: Oi (N CO (M 



I 00 000 
J 00000 



• OOOOOOOSr- 
OtOOtOOOOtO^ 



a 9, 



i-a -xs -a -a -a -rs -a -a 



3-0-0-3-0-0-3 



c c c c — 



3 3 3 3 O 3c 
JOOOOOO 



000000 



o ■^ »oo»o 000 »o - - -^ 

OS 1 ^H Cq C* CO ■'T »0 t^ ^H ^^ C^ O 



■^ 10 CO t^ 00 Oi O -^ M 00 -^ »0 «0 t^ 00 05 



fc- — Q GJ -o , -O V "O , -O flJ "O , *» ^ 

«-^ -o = i;c-oafe=-33fe-oo 

c3 T3""'^toCtOt0^tOtoC3-'c: 
W O fltor^ P(MtOt--. Pc^tot^ 3tO 03 



O ^ (M CO-^ tOCO t^OO OiO -^ <MCO ■* tO CD 



totOtOtOtOtOtOtOtOtOcQcOcDcocO 



to CD CO 



96 



STATISTICS OF INCOME FOR 1947, PART 1 



CO O s; 

2 05 ^ 

Qi V «*» 

^ s ^ 

« ^ « 



g I ^ 

§ 2 ^ 

.5 &"^ 

CO s^ ~ 
ccrv o 

p •;: 

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S.2 

03 ^S 



liJ 



s s 2^ 
e S g 

■» ^ 03 

^ o 

sN 

S J» s 

ess 

?^ o Jr 

-II 

C r^ C 

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o 

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w 

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1pl| 

■>; h * S 

■ "^".^ *^ 
f^ 5 « :. 
Wn «3 ® 



^^c<eO'i»iO<ot»ooo40-^'Nco-^»o«Dt^oooso-^c»»w^»oco«--QOoso^'r» 






IC<C«C^C^C**C^1COCOCO 



fl'O 
i-o 



u 



.— cooooi^'— "I'-Gci-oco — c^co— ■oiiCuD-rO'Ccoojcoci^cci^-os-r- 






r^oOi/5cc-rO'Mcoc*icoot~— *-fc^'»*00'f•cDc05OP0O'^^-r— ••Ch-r^oo — r 



OC 00 C-J GC C 



■OC^DCOC^CO-riCt^OO^OC^iOODCCOlCC-rC^iO — — 



i-OO-raoosfC^-aocO-fr^ooi-r^ — — 



j-rr-rcc-ri— •-o-r^oro'— — •-■; 



-TOO — coo-r-rfCDcoccccoocc>cooii-r— OS — •— ccocooi»c^^QC'^ro 

■^CDO-1*C«"»''^J-TC^CMOCD0JQ0C0OS-^C^e000 01-rC0QC0Q0iQCC^C^-rC^-^ 

o>c^«-«oc*30oia>«rcoo»ococo-rM«>-QO.— <oc^oa;«ooii'-co«^- 

»-HCJCO^r'^CO>OCOCDCO'-<05CD»«00»OCOC4e^«-< — ^^ ^- 



-rr--cDco(0<— •oo»rtcoi--o»»ocO'-'OOtooot— toooicoo»ooo>r*iC'«r« 
o-r»c-TcDcod — ot^oiot^— <c©ro — oiOOOi^tO-rc^iftc^c^- 






> — — .c^^Ht>--r:oO'— 'OO^^cot^ws^H — o03C< 



CiOC*DCOQOiO*00>»0001t 



.lOCOOiOiCOi^-iI^U^CCt^OCflOOOO-r— "CO-T" 



soic^caccoc^QOc^aoococoooo 



•-rwo-^O-^c^ — 



-t«>OCOCDC*«OiC^COCOr--CMCOCOCOt^C^t>-C 
t— t— CO »0 CD 0> 00 I— " QO oo c^ -r OO M3 00 c« t ■ 



.0»0— 'Oi-roscOPO — 



- »c ro c^ c^ ^- ^^ 



^-3 . -3 a^-o ^-a o'TS . 



'-■C^C0'T'»'5O»COOOOOO 

,—.,-, — .— — C'jc^ro"T»ccor--oc 



2 « OJ 4J a> 4> -3 -3 -3 T3 -O -3 -3 -3 ^ -3 -3 "3 -3 






Tictot— 003>^H^- — — -^^-c^c^^cc•v»oco^'- 



•u3(Ot^ooo»0'-c^co^rio«t-Qoo>0'-*c^eo^«»otot^ooo>o»-«c*4 

M^^^^^^^^^CS|C^C^<MC4C^C4C4C^C4CO0OCO 



STATISTICS OF INCOME FOR 1947, PART 1 



97 



co^ru3CDr^oooao»-^p»co^t«w5eot*oo 



O '-< Csj CO ^f iC CD t^ CO OS O «-< C5 CO ■»*< W3 CD r- QO 
U3kCU3U3hC>OU3U?iOUdCDCDcDCDCD CD CD CDCD 



OOOOOCMTTi-tt^CO-^^^ 



CDOiOOCOOOOCOOS 
COOOOiO(NOOOCO 

r-cDio-^ccc^i-HC^^ 



W3»C005COOO»OC^r^05m»'30000 
OiOr^-OiOOscDt-OSC^IC^OiCOt^ 
CDCDCO'^OOlO'^'— 'OlOiOOTTCO 



lOCv|^^^<MCO«DC^-r^» 



00.-' crs i^H 



CD CD CO CC O O »rt 
OS W3 »0 CO •— I •— I-* 

CO "^CD ^ — ' ^ O 



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*OW5CDGOC<IC0050i»-<eO'-<01'^ 

cot— oooao'-rt^o.-'oooo-^ 

^^t— <MO"*COCOOSOO"<S'Tf*^CO 
COCOt— COOiCO^fCOt^COCOCC-^, 



C^ Oi 

tMCO 
OCO 



aO C^-rf ^ 



f- — -HCDO»0*0O0sC0't< 

JlOCOCO»OiOOS»COOCCO 
IGOCOCOOCOOi-^*.— 'COO 



• OIOOOSCOCOC-]-*.— "•— ',„,,_^ 



i-iiOOS-<»*CCi-iC>4^(Mi-i 



OO'-'^Ocot-t-cDCO'TtHoOiOi-i 
cOCfl»C0000^N.-iC0Ca^-O>W5CDi— I 

r-ic«.— lOO'-Hr-'^wac^cDiO'^coi-^ 



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,o oo o o 

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o o 



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oj 0^-3-3-3-3-3-3-3-3 

-0-T3 = = £=:=::==: = 

C033333333 
-^ '^OOOOOOOO 
000"50*0000»0 
OOOSi— ''-.C^C^CC-t"»Ot— 



Q O O O O O 



►--3Qaj-3-3aj'U,"oaj-T3 ^"^ __ 

15 oj-^^-a = ^ s-a a fe s-o c Sj-3 o -3 

-te -s "3 s ^ 3-3 3 ^ 3-a 3 '^ 3-3 ^--1 "5^ 

O-Qd.*?— d r5 is ^ y-1^ O 



^^ ;^ d d -« ^" ^ ^* 



»0 »0 CW3»0 C 



3 c^i to t-^ P iC rt 

M CO CO -^ 



CO ■^ ira CO t— 00 01 o .— • c^ CO -^ »c CO t— 00 os 
COCocococococo'j'-VTr-^-^'^'^'«»'^t< -^ 



O^Cv)C0'<f«CDl>-000»O«-'CsJC0Tr 
tOiOkC)iOU3USU?iO»OUdCOcOcOCOCO 



»0 CO t^ 00 



98 



STATISTICS OF INCOME FOR 1947, FART 1 



O ^ V 



s *» 


H 


^J 


PS 

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PL, 


ts o a, 




III 




III 




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r-oscO'-HOOt'-oo.-Hcoocoooooooc^r— oocMC^Oiic^ococooor-— 'oot— e^ 



- 00 O U3 »0 ■■ 



l'-iC^tDOC^IC0—<O00C^»0eO*-".-"-r«0'M»C0C»CO00000i 

•t-o>coc^-^oiosOGOoaco5oeod««0'^co^»'e*Doocoa&^ 



<D*oc»c-ios«5?0'-«»oo-r-t'oo-n'cor— »oooiOoocDoo^tr>-oooDoocoe 






> GC cc r— ^^ oo c 



I c^ ^^c^ ^ ^ 



t^CNOOCOrrcOC^C^^f — 






£ 3 



Ot-t^OOOt-'MOl- 



;Goc^OiOoio>'--o<:ocor-^QCc^co-roio>»rtcoo>oo — 
•co-roooiO>-*'>— 'CCOf— ■-rcoot--':DCs-i«e*30io>OQO 
>ooia>'^cDr^Oi'-'OOa>i'5cDr-»cooooic*r^cc-^ 



DC00i»0-r0itDr--.OCC»— iiO-— «iCt-- 



jiOt-Oi-t".— iCv^CDOl! 



ifMOcOh-cooit^oir^dw 






J'MCOCCO^-COOCO'^C^^-''— — " 



cooc^oos^j'too^-ooc-jou^-finoscorrcoci'— ■'— — -re — 



■"iOCO':00>OSOOOOi*1'OeO(M— < 



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OS OS '-< «D ■- 



OiCDO-^^OiOOiOOt 



-1/50 — 50'-^'^- 



. ,-Cft-*<M^--Q0»OC«r-OS<D00- 



■^cc^/5'*'comlr^ao»r5lO'— 'T-HOcocci^wsffOMC^'— ''— « 



.-H OS r- cc CO rr oo • . . 
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SCO-r— 'a30iCCO"V<N0iOQ0O^Ot^C0»0NUS^^«C 



I lO -r 00 O « *-^ cc ^^ •* c^ o CO ^^ O CO <-< 

■OS;DCCC^OSt^CO'^COC^^->-Hlf3C^»-.»-t 



^ cc ■^ ^ c^ ^; 



■C^JOOOOC^ICO'MCD— iC 



-C^.— tOO-^^OCOOi-^OJOOCO-' 



■COC^WSt^-HCOCOO* 



• aoos:ooooocotoo><-<aacNi> 



oococo<£)-^coco<:ot--to»o-r'^GOcoost--u5coc^c^c^'r'— «i-< 



lO '^ »o*o 



^c^aco'^«50»rtOOOOO 



o « -^ « ^ ^ CS ( 



J CO ^' 40 CO t^ 



»c c uo »o C lO 



w<>icoco-T-^»o«or'-ooo> 



O— <c^eo-^»oo"50000 



i—c^eo-*'»o«or*oooiO^(Meorr»o«o^-QOo>o-^c<co'*»o«or^QO^O^ 



STATISTICS OF INCOME FOR 1947, PART 1 



99 



) Oi O i-* C^ CO -^ *0 CD t^ 00 OS 



O <-• C<1 CO "^ *0 50 t>- CO Oi O ^^ C<1 CO ^ iC 
kO U3 U) *C U3 U3 U? >0 U3 m CO CO CO CO «0 CD 



CDOO -H e*3 »c 
CO i-« .— 



C*DlC'«»*00500CS|t^'<*«CO-H 



J O »0»Ci oo -^ 



OOb-OSOiOt^ 



»«o>'^CMOs^^coc^r^c*osc^asc 

OOOi-^OeOCOCOOcOC^OCOC 



eooo CO CO U5 i 



5-^(MC^ i-HCfl 



00 ^ OS "^ CO 



C<|i-H rH 



iCC^i— 'IOOOiOOSt--U3«-tCOMC^ 

^f'-<c^^oeo^-^*^-coosc^^cDc^ 
^-.osoocs^^>ccDO'-<Trc<l^-'-' 

Oi-H-rr-ricr^oieo-^cDMC^'— 'e 



»M^-<«, ^„ 



00 oo 
OS OS 
CO W5 

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O C« l-H CO -* Tf c 

o-^eo»o^H 



iTffN^^ 



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b-CD ^ ^- OC 



■ lO 1-H 00 iC OS TT 



O-— '■^C^ICO(--CO»MCOt-t^OSQ0i 

t^osr^c<ios-^ioc<io»oc^iostO'; 
»or-cocc-*iccoTr(>jcs*-H^ 



CM »0 »0 CO 1-H ^H Ir-I 



C»lt>-i— "COOOO*— 'WSCO'-'iC'— -fco 
t^OSOSOOSCO>0'-'.-iOSiMOiOCSJ 
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»oosO"^cooo^7-HOSi-«coooTr'— I 



ICO*^COCM(MCM(M_ r-"- 






CO^H OOS t^ •-t 

OS oo OS ■n* o o 






•^ CM 1-1 i-H OS 
OS CD CO CM oo 



CO CM 
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CMC^ »-iCM CM 



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CM OS - 

CO «-' ^ Cl ^ CM 1-" C 



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500 



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,. :,— .»oi-i'~^c^40cm'^., 

, <U 'Oj_CMj__i— ■^__CM(_CM(_iiO-^iJ 

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■^ 30 '^'3 i^"3 ^"^ .-" ^"^ .^ ^ t 

< O CiOI>. 3CMiiOt^ 3CMiqr>. 3iC =« 

5^K^OO^'--i-^^*CMCMCMC>icOCO'^ 






<B "3 -r- 



o ^ 



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CMCOTftftCOh-OOOsO^C 



0^-CMCO-^W3cOt^QOO»Oi— "CMCO-T 
lOUS^^^^^u^U^iQCOCOCOcOcO 



100 



STATISTICS OF INCOME FOR 1947, PART 1 



« jg o 



:o 



Si 



ci h' 



»-'C^cof»ocor^oooao«-«c^eO'»*»ceDr^ooo>O^NC*aeo^»«»o«or--QOa>o^^e^e*3 






O O CJ »0 OO Oi ^ - 



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co<ooasQOWDrooioiiftt^eo»rtt^t^ 



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C-lO»CC0C0-rCCC0OC0C0C^Q0r— — 1— O-fOOlOlOPOO 



)OClOC4O-rciO»00D 



^^•Mco-r-^cot-c 






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Oi O ^ »C OJ -^ 



'reoo»ooO'-'00»ooasor^GOGCiot^O-r«Dcceoas05coocD.-iCieooos*rt" 



i-irtCsiCSCMW^eOM»-"^a 



0>»OC^C-J-rC^OO»OCDC^<OCO<MCO*OCDCO-TCOCOUD010SQC-r<OeC010JC^t*M01 



lOcO'-^0»oc^co■rf•^r^o^ococ^^^*Cl-t" 



^O^^fCQOO-»''-^000 






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M(M ^ ^ 



— -^■"5CDCOCOW350CO»OCOOOiO<OC^-^OOU50000QOCC-»'l-*C^-^eOCO 



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■* CD OOO ^ C 



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•-I1— .c^e0C0-^»0»0»0OQ0W3f0-^C^.-i 



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1—1— >»030aiC^-roc 0^^0<:0— •; 



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I — »r5 c^ O O OO 

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cccooiOi'ffM'— 'iccc: 



5!£50— •oco*oooo»oec>cc.— .■^— ooc^co-^oousoo 



-CCOOi— 'CSU3— 'Cv|<MO>(— t— OJOiXcO»O'^'^n'00Tr*OC^^^ 



«-iC^COCO'**'W3»OCDCO^-^CSt, 



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„^^^^^cs,c^corr»otot-oo 






-a-o- 
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•-^C4fO<^kOOt-00 0>0<-iC4CO'«*<»OCOt^OOa»0>-^C9CO'^iOcOr^QOO»O^HC4eO 



<C<C^C^C^C>IC*IC^C 



I C4 CC CO CO CO 



STATISTICS OF INCOME FOR 1947, PART 1 



101 






O ^ (M CC-^k«CD r^OOOiO ^(M (TO^P W5 CD 



tc ^ u:> u? U3 lo L 






CDt^COt-CDCDOOCOC 



^CD -^ CO t-HCO 



M CO<M -^ 



UD<M t^CO ^ lO ^ O 0<M '-' -rf 

05 ^ CO CO C^ "* CO t^ -— < CO Ci Tt< 
O lO CO O •— • 'T' CN o *o I>- »ft c^ 

ooiccoco-r-^corO'—'Oi'— *Sr*i— <fi 



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coco (M ^ 



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.00t^OiC^"5OiCO>— icOU^CO 



C^OS'MOCD'— lOOlCiMOOO.— •O'"*' 

OoO'^^cooc^os'— "c<iaot--c^cO'-' 
c^fco cO'*co"<*'»C'*(rocO'— 'c^co^S 



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102 



STATISTICS OF INCOME FOR 1947. PART 1 



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^iC»IC0^k0(0t^000»Oi-tC»C0'«J'iOC0t^000lO'-«C^C0^r*0«t--000>O^H 



STATISTICS OF INCOME FOR 1947, PART 1 



103 






O rH <M CO -^ *0 CD I 



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104 



STATISTICS OF INCOME FOR 1947. PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



105 



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106 



STATISTICS OF INCOME FOR 1947, PART 1 



Table 4. — Individual returns for 1947, by adjusted gross income classes and by 

Frequency distributions 

[Classes in 





Adjusted gross income 
classes ' 


Number of 

taxable and 

nontaxable 

returns 


Size of specific source 




Under 
0.1 


0.1 

under 

0.2 


0.2 

under 

0.3 


0.3 

under 

0.4 


0.4 

under 

0.5 


0.5 

under 

1 


1 

under 

1.5 




No adjusted gross income ' 
Under 0.5 


Number of returns with 


1 
? 


49,548 

3,834,374 

4,435,791 

5.328,741 

6,496,078 

6,872,946 

6,269,955 

8,369,160 

3,419,665 

1,530,802 

506,863 

433,025 

81,839 

22,015 

6,551 

193 

77 


"4,272 

587,749 

27,850 

24,821 

16,412 

14,659 

10,890 

12,986 

"7,668 

"6,977 

5,016 

5,292 

1,102 

290 

■ 148 

5 

1 


"4,445 

797,716 

31,675 

26,052 

18,115 

16,544 

"8,077 

11,576 

"0,881 

"7,430 

3,471 

4,229 

928 

249 

94 

3 

3 


"4,725 

809,826 

30,184 

26,430 

20,215 

13,029 

"7,872 

12,506 

"4,688 

"5,195 

2,750 

3,135 

747 

222 

80 

2 

2 


"3,608 

817,038 

38,209 

24,497 

19,221 

14,583 

"9,. 303 

"9,601 

"3,749 

"4,601 

2,802 

2,904 

620 

169 

68 

1 

2 


"3,144 

791,066 

43,144 

25,944 

20,351 

12,639 

"8,861 

"7,959 

"3,857 

"3,067 

2,245 

2,356 

451 

153 

54 

1 


10,339 

17,037 

4,219,725 

190,126 

104,276 

71,587 

42,634 

48,711 

20,424 

13,748 

8,961 

9,573 

1,982 

568 

186 

4 

3 


"6,281 
"6,428 


3 




26 069 


4 


1 under 1.5 .. 


4 950,168 


5 


1.5 under 2 


209 327 


6 


2 under 2.5 


102,234 


7 


2.5 under 3. 


53 961 


8 




47 875 


q 




18,012 


10 




16 448 


11 


7 under 10 . 


7 962 


n 


10 under 25 


8,395 


n 


25 under 50. 


1 587 


14 


50 under 100 _ 


454 


15 


100 under 500 


140 


16 


500 under 1,000___ 


7 


17 




1 




Total - 






18 


47,657,623 


726,138 


937,488 


941,608 


950,976 


925,292 


4,759,884 


5,455,349 










No adjusted gross mcome ^ 
Under 0.5 


Number of returns 


1 


22,053 

57,196 

202,402 

232,516 

241,323 

267,424 

289,307 

530,106 

367,685 

421,815 

288,854 

388,919 

99,470 

30,057 

9,125 

284 

110 


"6,858 

25,320 

72,214 

85,193 

95,534 

120,544 

137,600 

240,687 

159,379 

162,864 

76,983 

64,109 

8,098 

1,432 

223 

3 


"3,356 

14,135 

30,811 

34,577 

39,129 

40,446 

45, 109 

97,502 

60,856 

65,264 

38,769 

38,251 

5,755 

1,064 

182 

1 

1 


"2,272 

"5,922 

23,977 

20,238 

20,713 

25,254 

23,910 

47,433 

33,018 

33,966 

24,422 

26,484 

4,210 

753 

119 

1 


"1,906 

"3,633 

14,028 

13,016 

11,842 

13,667 

14,666 

26,509 

19,599 

26,341 

17,345 

20,377 

3,553 

630 

119 


(M) 

"3,714 

11,193 

11,044 

12,230 

"8,321 

11,572 

17,108 

15,665 

16,600 

13,133 

16,369 

2,762 

532 

103 

2 


"3,697 

"2,558 

46,250 

32,598 

27,555 

24,395 

24,390 

44,030 

34,293 

43,988 

35,813 

51.296 

9,945 

1,958 

304 

6 


(M) 

"1.462 
"2.451 


3 




4 




33.070 

17 177 


■i 


1.5 under 2 


6 


2 under 2. 5 


11,032 
12,409 


7 


2.5 under 3 


8 


3 under 4 ..- 


16 383 


Q 




14,293 


in 




19,580 
19 199 


11 


7 under 10 


1?, 


10 under 25 


29,456 
6,459 
1 361 


13 


25 under 50 . 


14 


50 under 100. . . 


15 


100 under 500 


241 


16 


500 under 1,000 


3 


17 


1,000 and over 


1 


2 




Total .. 












18 


3,448,646 


1,257,041 


515,208 


292,692 


187,232 


141,219 


383,076 


185,565 







For footnotes, see pp. 204-206; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 1947, PART 1 



107 



size of each specific source of income or loss comprising adjusted gross income: 
of returns 

thousands of dollars] 



Size of specific source — Continued 




1.5 

under 

2 


2 

under 

2.5 


2.5 

under 

3 


3 

under 

4 


4 

under 

5 


5 

under 

10 


10 

under 

25 


25 

under 

50 


50 

under 

100 


100 and 
over 




salaries and wages 




88 4,580 

38 2,903 

11 300 


38 2,136 

38 2,137 

38 3,810 

12,019 

45,705 

6,321,719 

250,618 

111,137 

27,045 

15,498 

7,488 

6,707 

1,275 

319 

101 

3 

2 


38 2,370 

(39) 

38 2,326 

38 5,480 

15,141 

55,009 

5,712,643 

289,294 

45,264 

17,960 

7,323 

6,191 

1,117 

296 

92 


38 1,375 

38 1,117 

38 1,047 

38 2,828 

38 6,085 

18,343 

71,469 

7,698,951 

241,697 

60 772 


(39) 

(39) 

(39) 
38 1,010 
38 1,144 
38 2,041 
38 3,510 

46,812 

2,990,931 

l.'^n 043 


38 1,303 

(39) 
(39) 
(39) 
(39) 
(39, 
(39) 

38 3,433 

27,740 

1,234,105 

412,670 

75,907 

7,248 

1,841 

634 

16 

7 


(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 

4,357 

276,029 

24,113 

3,884 

998 

46 

10 


(39) 


(39) 


(39) 


1 
? 








3 


38,985 

6,019,527 

2''9 750 








4 








S 








fi 


89,098 
68 147 








7 


(39) 
(39) 






8 


21 531 




(39) 


q 


14,472 

7 426 




10 


16 S30' W.mi 


(39) 

1,031 

35,222 

6,434 

1,337 

29 

16 






11 


7 485 


12,735 

2,153 

579 

187 

7 

2 


11,009 

1,658 

415 

152 

5 

3 


(39) 

203 

5,760 

1,374 

40 

12 




n 


1433 




13 


346 

121 

3 


36 

785 
21 
8 


14 
15 
16 


1 


4 


17 


6,517,108 


6,807,719 


6,161,298 


8,136,177 


3,207,125 


1,767,882 


310,981 


44,286 


7,458 


854 


18 


with dividends*" 




(39) 
(39) 
(39) 


(39) 
(39) 
(39) 
(39) 

38 1,733 

12,172 

38 4,687 

38 8,650 

38 4,221 

38 8,780 

8,745 

15,217 

3,548 

896 

160 

4 

2 


(39) 
(39) 
(39) 
(39) 
(39) 
(39) 

38 7,960 
38 7,803 
38 3,712 

38 5,119 

6,870 

12,493 

3,169 

707 

152 

4 

1 


(39) 
(39) 
(39) 
(39) 


(39) 
(39) 
(39) 
(39) 
(39) 
(89) 
(39) 

38 1,042 

38 7,893 

38 7,042 

6,252 

13,239 

4,145 

970 

190 

2 

1 


(39) 
(39) 


(39) 


(39) 


(89) 


(89) 


1 










3 


38 1 523 












4 


14 898 


(39) 
(39) 
(39) 
(39) 
(39) 

11,502 

19,941 

37,414 

13,963 

3,549 

727 

15 

3 










f, 


38 9,677 


38 1,204 
(39) 

12,581 

38 6,793 

88 7,690 

9,311 

17,831 

5,335 

1,227 

239 

9 










R 


38 5 940 


(39) 
(39) 
(39) 
(39) 
38 350 

25,127 

17,266 

5,869 

1,197 

27 

3 








7 


10 206 








8 


38 7,282 
12,949 
11 711 


(39) 


(39) 


(39) 


9 
10 


(39) 
38 163 

6,422 

5,301 

1,251 

23 

8 






11 


21,077 

4,761 

1,062 

197 

1 

2 


(39) 

77 

2,728 

1,817 

24 

11 


(39) 

2 

18 

1,904 

159 

75 


12 
13 
14 
15 










103,059 


70,627 


49,440 


63,817 40,998 


88,357 


50,204 


13,249 


4,686 


2,176 


18 



108 



STATISTICS OF INCOME FOR 1947, PART 1 



Table 4. — Individual returns for 19^7, by adjusted gross income classes and by 

Frequency distributions 

[Classes in 





Adjusted gross income 
classes' 


Number of 

taxable and 

nontaxable 

returns 






Size of specific source 








Under 
0.1 


0.1 

under 

0.2 


0.2 

under 

0.3 


0.3 

under 

0.4 


0.4 

under 

0.5 


0.5 
under 

1 


1 

under 

1.5 




No adjusted gross income ' 
Under 0.5 


Number of returns 


1 
? 


26.291 

92,413 

277.723 

308.935 

326.285 

367,315 

371,484 

643,378 

379,902 

402,560 

250,805 

322,139 

81,626 

25,677 

8,220 

268 

105 


"9,183 

51,816 

141,127 

161,240 

186,218 

231,347 

240,668 

414.922 

231,683 

231,422 

113,784 

105,279 

16,898 

3,857 

807 

8 

3 


"5,132 
20,150 
50,239 
56,539 
54,942 
57,458 
58,048 

103,581 

60.049 

64,271 

41,066 

51,022 

10,005 

2.315 

537 

4 


"3.943 

"8,988 

27,623 

29,865 

24,854 

23,283 

22,668 

44,305 

28.191 

28.642 

22,124 

30,945 

7,072 

1.682 

365 

6 

4 


"1,938 

"5,431 

15,226 

14,444 

14,261 

15,151 

14,866 

24,914 

14.017 

18,652 

14.451 

21.724 

5,347 

1,459 

330 

4 

2 


"1,399 

"2,650 

11,436 

11,825 

10,406 

10,184 

"7,419 

13,471 

10,153 

11,675 

10,022 

15,464 

4,146 

1,137 

285 

5 

3 


"3,059 

"2,477 

30,859 

23,586 

22,035 

17,084 

16,642 

25,606 

22,320 

24,754 

24,401 

42,727 

12,798 

3,929 

1,018 

26 

6 




">, 




(") 


4 




10,740 


S 


1 .5 under 2 


"9,029 


6 


2 under 2.5 


"7,046 


7 


2.5 under 3 


"5,481 


R 


3 under 4 


"8,122 


q 




"5,932 


in 




"9,644 


11 


7 under 10 


10,094 


1? 


10 under 25 


18,768 


IS 


25 under 50 - 


6,892 


14 


50 under 100 


2,451 


15 

16 


100 under 500 

500 under 1,000 - . -. 


711 
19 


17 


1,000 and over 


7 




Total . - 






18 


3,885.126 


2,140,262 


635,358 


304.560 


182,217 


121,680 


273.327 


97,089 










No adjusted gross income * 
Under 0.5 --- 


Number of returns with 


1 


"1.090 

16.762 

47.660 

53.367 

44,490 

31,525 

24,839 

35,796 

21.548 

19,278 

11,866 

14,586 

4,189 

1,726 

764 

20 

12 


"5.303 

"7.236 

"6,517 

"7,473 

"7,668 

"6,609 

"8,873 

"5.940 

"3.067 

2.019 

1,841 

381 

126 

35 


(M) 

"4,104 

"4,876 

"6,156 

"4,439 

"2,608 

"3,240 

"4,687 

"4,687 

"2.732 

1.710 

1,904 

434 

133 

44 


(J9) 

"3,132 
"3,780 
"2,722 
"2,484 
"2,171 

(39) 

"3,315 

"2,506 

"2,819 

1,256 

1,252 

308 

107 

31 

2 


C) 
"1,734 
"3,996 
"3,348 
"2,052 
"1,852 
"1,836 
"2,100 

(«) 

"1,458 

"783 

1,373 

414 

125 

50 




(») 

C) 

24.632 

11,054 

10,280 

"5,962 

"4,708 

"5,443 

"3.048 

"3.661 

2.256 

2.867 

880 

345 

135 

2 


(») 


? 


"1.512 

"2,592 
"3,024 
"3,467 
"1,750 
"2,063 
"2,009 

(S9) 

"1,328 

"741 

899 

246 

105 

43 


(») 


3 




(J9) 


4 




19,564 


^ 


1.5 under 2 . . 


"8,549 


6 


2 under 2.5 


"4,870 




2.5 under 3 


"3,024 


K 




"5,675 


q 




"1,729 


10 




"2,117 


11 


7 under 10 


"999 


1? 


10 under 25 


1,215 


13 


25 under 50 


399 


14 


50 under 100 


174 


15 


100 under 500 


79 


16 


500 under 1,000 


3 


17 


1,000 and over 


1 




1 




1 




Total 












18 


329,518 


63,316 


42.002 


27,074 


22.008 


20,341 


76,177 


49,185 









For footnotes, see pp. 204-206; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 1947, PART 1 



109 



size of each specific source of income or loss comprising adjusted gross income : 
of returns 

thousands of dollars] 



Size of specified source — Continued 




1.5 

under 

2 


2 

under 

2.5 


2.5 

under 

3 


3 

under 

4 


4 

under 

5 


5 

under 
10 


10 

under 
25 


25 

under 

50 


50 

under 

100 


100 and 
over 




with interest^' 




fSS) 


(39) 
(39) 
(39) 
(39) 
(39) 

"2,435 

"2,182 

"2,635 

"3,993 

"3,056 

2,730 

6,554 

2,856 

1,185 

398 

8 

3 


(39) 


(39) 


(39) 


(89) 


(39) 


(89) 






1 


(J9) 






?, 


(S.) 
(J9) 


(39) 
(39) 
(39) 
(39, 
(39) 
(39) 
(39) 
(39) 

1,936 

4,497 

2,244 

888 

342 

12 


(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 

"1,663 

2,029 

5,423 

2,976 

1,361 

513 

21 

4 














•S 


(39) 
(39) 












4 


"4,055 
"3,078 
"2,414 
"3,926 
"1,310 
"5,681 
5 119 












5 












fi 


(39) 
(39) 
(39) 
(39) 

1,236 

2,720 

1,702 

900 

416 

6 

3 












7 


(39) 
(39) 

"1,274 

1,751 

4,729 

3,221 

1,790 

961 

33 

18 










S 


(89) 
(39) 
(89) 

1,257 

1,177 

976 

688 

50 

17 


(39) 


(89) 


(89) 


9 
10 








11 


11 030 








1?, 


4 164 


125 
147 
192 
21 
14 


3 

26 
63 
19 

7 





n 


1,573 

576 

21 

4 


1 

18 
5 
10 


14 
15 
16 
17 








43,961 


28,858 


14,288 


16,083 


8,543 


13,938 


4,293 


513 


121 


35 


18 


annuities and pensions 








(89) 
















1 




















?, 


(S9) 




















3 


(S9) 


(39) 
(39) 

"1,728 

(39) 
(39) 
(39) 
(39) 

"330 

"468 

150 

86 

47 

2 

1 


















4 


"5,724 
"2 808 


(39) 
(39) 
(39) 
(39) 
(39) 
(39) 

"103 

"305 

89 

47 

23 
















5 
















H 


" 1 188 


(39) 

"1,188 

(39) 
(39) 

"474 

605 

174 

76 

50 














7 


"1,620 














8 


" 1,220 


(39) 
(39) 

"124 

"195 

98 

47 

25 

2 

1 


(39) 
(39) 

"525 

521 

188 

126 

70 




(39) 


(39) 




q 


(39) 






10 


"546 










11 


878 


"263 
127 
54 

54 
2 

1 








]?, 


272 


29 

30 

10 

1 

2 






13 


139 


6 
5 

2 
2 




14 


62 
3 


1 

1 


15 
16 






2 




17 












16,431 


4,902 


1,999 


3,018 


816 


1,657 


501 


73 


16 


2 


18 



110 



STATISTICS OF INCOME FOR 1947, PART 1 



Table 4. — Individual returns for 19U7 , by adjusted gross income classes and by 

Frequency distributions 

[Classes in 



Adjusted gross income 



Number of 

taxable and 

nontaxable 

returns 



Size of specific source 



Under 
0.1 



0.1 


0.2 


0.3 


0.4 


0.5 


under 


under 


under 


under 


under 


0.2 


0.3 


0.4 


0.5 


1 



1 

under 
1.5 



Number of returns with 



No 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 7 

7 under 10. 

10 under 25 

25 under 50 

sounder 100 

100 under 500 

500 under 1,000 

1,000 and over 

Total 



30,552 

137,720 

296,983 

294,688 

305,528 

330,978 

328,499 

570,410 

294,403 

235,667 

132,025 

157,017 

35,001 

10,286 

3,170 

116 

43 



3,163,086 



»8 5,515 

24,684 

47,244 

57,114 

75,005 

92,4.33 

98,081 

166,992 

76,543 

50,673 

20,579 

20,077 

3,558 

911 

285 

5 

4 



739,703 



"4,020 
26,525 
41,460 
54,165 
58,929 
67,1565 
69,613 

125,704 

52,529 

37,303 

16,027 

16,159 

2,688 

693 

198 



573,591 



"3,502 

27,396 

31,104 

35,792 

38,810 

43,267 

40,973 

74,345 

37,277 

25,401 

12,834 

12,061 

2,196 

567 

149 

4 



385,678 



"2,893 

26,830 

27,007 

21,553 

22,303 

26,398 

26,107 

44,656 

25,765 

19,062 

9,383 

9,626 

1,720 

442 

115 

4 

3 



"1,849 

25,265 

24,004 

18,903 

15,042 

17,490 

18,957 

28,219 

16,158 

11,362 

7,406 

7,801 

1,441 

355 

95 

1 



263,867 



"5,617 

"3,457 

122,967 

49,624 

43,226 

36,888 

35,900 

66,335 

40, 132 i 

35,867 

21,424 

23,239 

4,675 

1,202 

357 

11 



194,348 490,927 193,021 



"2,211 

"1,639 

" 1,974 

54,656 

20,188 

17,007 

12,996 

21,783 

16,070 

16,330 

10.671 

13,518 

3,015 

740 

215 



Number of returns with 



No adjusted gross income 

Under 7" 

7 under 10 

10 under 25 

25 and over 

Total 



22,202 

764,829 

26,574 

29,093 

9,656 



852,354 



"4,606! 
313,9081 

8,456 
7,5221 

l,876i 



"2,846 

175,412 

4,996 

5,286 

1,277 



336,368 



189,817 



"1,958 

95,023 

3,193 

3,345 

922 



104,441 



"2,308 

57,770 

2,369 

2,583 

749 



65,779 



"1.228 

37,840 

1,710 

1,773 

516 



43,067 



"4,580 

61,932 

3,440 

4,571 

1,723 



"1,229 

11,795 

1,112 

1,825 

740 



76.246 16.701 



Number of returns with 



No 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 7 

7 under 10 

10 under 25 

25 under 50 

50 under 100 , 

100 under 500...^ 

500 under 1,000 , 

1,000 and over 

Total 



"9,014 

307,718 

695,196 

873,389 

818,277 

739,907 

593,992 

823,581 

463,592 

408,099 

249,383 

240,698 

35,499 

6,885 

1,359 

32 

17 



6,266,638 



"1,478 

40,579 

19,225 

17,661 

18,785 

22,280 

15,730 

26,784 

10,055 

"4,190 

1.844 

1,383 

212 

61 

10 

1 



180,278 



46.638 

22,249 

20,113 

19,109 

20,833 

19,056 

22,696 

"8,969 

"4,460 

1,720 

1,273 

202 

53 



188,096 



(") 

57.836 

21,222 

19,825 

18,688 

15,881 

14,801 

23,247 

"9,078 

"4,115 

1,792 

1,147 

164 

36 

11 

1 



188,334 



m 

67,198 

24,168 

17,973 

16,899 

13,505 

12,069 

18,052 

"8,726 

"3,823 

1,195 

1,289 

148 

46 

19 



186,043 



88,408 

26,810 

20.704 

17.263 

14.666 

11.495 

18,712 

"5.761 

"4,774 

1.339 

1.068 

153 

24 

10 

1 



"2.225 

"4.332 

575,511 

124,768 

84,564 

57,860 

48,358 

57,476 

27,086 

14.731 

6,334 

4,203 

638 

150 

63 

1 



212,100|1.008,300 



(") 

"1,499 

"4,180 

642,112 

100.707 

60,153 

39,059 

46,396 

19,445 

11,967 

4.841 

3.677 

517 

112 

35 

2 



935.433 



Number of returns with 



No adjusted gross income 

Under 7' 

7 under 10 

10 under 25 

25 and over 

Total , 



228.095 

501,466 

14,976 

20,104 

10,008 



18,683 

82,723 

1,329 

1,094 

259 



17.142 

68,293 

1,318 

1,210 

292 



14,542 

59.016 

1.061 

1,005 

275 



13,544 

47,231 

"948' 

926 i 

228i 



12.429 

42,647 

"783 

836 

207 



774,649 104.088 88,255 75.899 62.877; 56.902 157,938 72,926 



43,795 

107,053 

2.760 

3.419 

911 



25.002 

42,809 

1,864 

2,493 

758 



For footnotes, see pp. 204-206; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 1947, PART 1 



111 



size of each specific source of incotne or loss comprising adjusted gross income : 
of returns — Continued 

thousands of dollars] 









Size of specific source — Continued 










1.5 

under 

2 


2 

under 

2.5 


2.5 

under 

3 


3 

under 
4 


4 

under 
5 


5 

under 

10 


10 

under 

25 


25 

under 

50 


50 

under 

100 


100 
and 
over 




rents and royalties profit 




'8 1 336 


'8 1,430 

(39) 
(59) 
(39) 
58 1,015 

18,073 

'8 6,134 

'8 7,516 

'8 4,434 

'8 5,746 

4,398 

6,770 

1,528 

489 

131 

9 

3 


(39) 
(39) 
(39) 
(39) 
(39) 
(39) 

10,676 

58 6,135 

583,215 

'8 3,445 

3,492 

5,008 

1,250 

343 

90 

2 

2 


(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 

16,291 

'8 5,250 

58 5,864 

5,026 

7,143 

1,902 

537 

189 

2 

1 


(39) 
(39) 
(39) 
(39) 

.(") 
(39) 
(39) 
(39) 

'8 8,282 

'8 4,774 

3,523 

5,213 

1,321 

384 

133 

7 


(39) 
(39) 


(39) 


(3.) 






I 


(89) 






f 


(39) 

88 1,895 










s 


(39) 
(39) 
(39) 
(39) 
(39) 
(39) 

'8 9,785 

10,032 

12,634 

3,439 

1,079 

327 

15 

4 


(39) 








4 


29,806 

10,567 

88 8,041 

11 501 








<^ 


(39) 
(39) 
(39) 
(39) 
(39) 
'8 206 

8,221 

2,932 

1,003 

308 

19 

7 








6 








7 








8 


'8 7,886 


(39) 




(39) 


q 


88 9,979 

7,024 

9,452 

2,134 

593 

171 

1 

2 




10 








11 


'8 95 

1,184 

645 

165 

7 

1 






I"* 


17 

297 

130 

4 

2 


1 

6 

112 

9 

3 


13 
14 
15 
16 
17 








101,212 


58,786 


35,703 


45,891 


25,163 


39,311 


13,186 


2,116 


450 


133 


18 


rents and royalties loss 




88 1,181 

88 5,456 
'8 361 


(39) 

88 2,871 

'8 258 

'8 363 

288 


(39J 
(39) 

'8 175 

'8 242 

194 


(39) 

58 1,249 

'8 185 

S8 300 

244 


(39) 
(39) 
(39) 
38 147 

160 


(39) 

'8 175 

'8 226 

305 


(39) 
(59) 
(59) 
'8 116 

127 


(39) 


(39) 


(39) 


19 
20 


(39) 
(39) 

48 






?1 


784 


(39) 

17 




2? 


467 


3 


23 


8,249 


4,286 


2,180 


2,500 


757 


1,242 


580 


84 


33 


24 


24 


business and professional profit 




(") 

(39) 

'8 1 213 


(39) 
(39) 
(39) 

'8 1,833 

'8 5,429 

443,964 

61,006 

45,555 

17,711 

13,684 

4,563 

2,862 

360 

78 

26 


(39) 
(39) 
(39) 
(39) 

'8 1,229 

'8 4,901 

323,824 

65,201 

16,837 

10,908 

4,326 

2,819 

323 

85 

20 


(39) 
(39) 
(39) 
(39) 
(39) 
38 2,201 

'8 6,623 

451,663 

58,495 

25,380 

8,858 

5,612 

572 

125 

34 


(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
58 3,773 

258,912 

45,068 

10,012 

5,181 

471 

88 

24 


(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
58 1,215 

58 5,451 

251,370 

196,029 

40,744 

1,909 

335 

81 

7 

2 


(39) 


(39) 






1 






? 


(39) 








3 


'8 7 183 








4 


534,519 
83,314 
41 000 


(39) 








5 








6 


(39) 
(39) 
(39) 
(39) 

1,761 

165,937 

8,471 

630 

154 

3 

3 








7 


42,531 
16,918 
13,381 
4,738 
3,235 
361 


(39) 
(39) 






s 


(59) 




q 




in 


(39) 
'8 263 

20,960 

1,541 

113 

1 
2 






11 


(39) 

38 

3,421 

218 

1 




12 




13 


96 

24 

1 


4 

509 

13 

9 


14 
15 

16 










1 


17 














749,645 


597,699 


431,641 


560,866 


324,966 


498,195 


177,886 


22,937 


3,684 


535 


18 


business and professional loss 




17,862 

22,183 

1,195 


12,578 

10,761 

38 649 

1,231 

553 


10,290 

'8 5,250 

'8 597 

921 

506 


14,113 

'8 6,659 

'8 834 

1,320 

885 


58 7,798 

'8 2,806 

58 546 

957 

668 


12,926 

58 3,014 

'8 865 

1,925 

1,794 


'8 5,747 

(39) 

'8 196 

994 

1,359 


58 1,104 

(59) 
(39) 
58 147 

418 


(39) 
(39) 


(39) 
(39) 


19 
20 
21 


1,589 
692 


(39) 

151 


(59) 

52 


22 
23 


43,521 


25.772 


17,564 


23,811 


12,775 


20,524 


9,137 


1,819 


693 


148 


24 



112 



STATISTICS OF INCOME FOR 1947, PART 1 



Table 4. — Individual returns for 1947, by adjusted gross income classes and by 

Frequency distributions 

[ClaHses in 



Adjusted gross income 
classes ' 



Number of 

taxable and 

nontaxable 

returns 



Size of specific source 



Under 
0.1 



0.1 


0.2 


0.3 


0.4 


0.5 


under 


under 


under 


under 


under 


0.2 


0.3 


0.4 


0.5 


1 

I 



under 
1.5 



No 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 7 

7 under 10 

10 under 25 

25 under 50 --- 

sounder 100 

100 under 500 

500 under 1,000 

1,000 and over 

Total... 



No adjusted gross income 

Under 7' 

7 under 10 

10under25 

25 and over 

Total 



No 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 7 

7 under 10 

10 under 25 

25 under 50 

sounder 100 

100 under 500 

500 under 1,000 

1,000 and over 

Total 



No adjusted gross income ' 

Under 7< 

7 under 10 

10 under 25 

25 and over 



Number of returns with 



'8 6,545 

37,489 

111,750 

149,739 

182,020! 

189,964 

181,083 

280,282 

169,647 

186,191 

138,803 

201,668 

49,757 

13,847 

3,203 

74 

19 



1,902,081 



"3,504 

'8 3,942 

'8 4,050 

'85,544 

'8 4,730 

'8 5,848 

'8 6,366 

'8 4,283 

'83,359 

2,101 

2,446 

521 

115 

69 

1 



47,359 



(") 

'8 8,008 

'8 4,152 

'8 4,034 

'8 5,096 

'84,531 

'8 5,240 

'8 7,673 

'84,688 

'8 2,451 

1,967 

2,072 

375 

91 

35 

2 



51,367 



(S9) 
'87,397 

'8 5,653 

'8 6,123 

'85,157 

'8 4,368 

'8 4,174 

'8 7,496 

'8 4,504 

'8 2,527 

1,494 

1,604 

331 

63 

36 

1 

1 



51,062 



'8 4,8871 

'83,493 

'8 4,271 

'84,379! 

'84,995 

'8 5,314 

'8 6,7931 

'8 3,8941 

'8 1,728l 

1,576| 

l,625i 

282 1 

48: 

19 

1 

3' 



(") 

10,015 

'85,917 

'8 3,855 

"5,032 

'8 3,990 

'8 5,087 

'8 6,172 

'8 2,630 

'83,434 

1,216 

1,441 

248 

63 

15 

2 



(J.) 

'8 1,689 

85,050 

24,406 

24,870 

20,367 

14,811 

20,400 

13,090 

'89,255 

5,233 

6,402 

1,127 

259 

74 

4 

2 



C) 

« 1.117 

"1,521 

98,915 

23,677 

19,919 

14,201 

18,057 

'8 9,418 

'8 7,841 

4,027 

5,207 

893 

205 

51 



44,062 49,304 227,989' 205,693 



Number of returns 



40,010 

119,337 

7,879 

11,010 

4,875 



183,111 



'8 2,569 

23,215 

1,236 

1,462 

546 



29,028 



'8 3,072 

18,093 

'8 855 

984 

359 



23,363 



'8 2,105 

13,690 

'8 546 

715 

251 



17,307 



'8 1,349 "2,050' "5,718l "3,979 



11,706; 

'8453 
710 
171 



" 8,049 

"474 

610 

176 



22,118 

1,432 

1,736 

604 



"8,190 

'8 803 

1,121 

437 



14,389! ll,359j 31,6081 14,530 



Number of returns with net gain 



28,398 

28,753 

89,167 

117,594 

139,757 

172,558 

179,717 

309,206 

199,888 

203,753 

139,431 

183,753 

51,110 

17,476 

5,998 

210 

84 



1,866,853 



"4,182 

"6,752 

20,057 

21,425 

27,268 

32,269 

32,101 

50,020 

30,143 

29,246 

22,670 

28,593 

6,848 

1,622 

354 

4 

3 



313,557 



'8 2,419 

" 5,980 

13,428 

17,622 

21,032 

23,694 

26,103 

37,389 

21,784 

20,434 

13,854 

18,136 

3,981 

1,001 

211 



227,069 



" 2,546 

"4,281 

10,506 

13,293 

14,800 

18,127 

16,890 

32,280 

18,987 

15,995 

10,300 

13,287 

3,042 

688 

151 

3 



"2,049 

"3,222 

"7,401 

"8,714 

11,938 

11,809 

13,786 

20,756 

13,138 

10,282 

8,075 

10,452 

2,469 

593 

119 

3 

1 



175,176 124,807 



" 2.450 

"3,206 

"8,217 

"7,537 

"8,606 

13,196 

13,489 

19,450 

10,892 

11,103 

6,541 

8,363 

1,965 

501 

102 

4 

1 



115,623 



" 5,097 

"3,305 

25,134 

27,384 

30,047 

37.532 

37,8731 

64, 793 I 

39,964 

37,930 

21,362 

26,074 

6,454 

1,716 

382 

5 



365,052 



" 2,870 

C) 

"2.222 

17,077 

15,232 

17.343 

18,267 

35,758 

25,363 

27,054 

13,627 

15,838 

3.955 

1.125 

273 

11 



196,337 



Number of returns with net loss 



26,495 
410,631 
51,871 
84,512 
36,840 



"2,365 
93,843 
10,6811 
11,388' 
4,129 



"1,110 

62,867 
6,293 
7,911 
2,562 



" 2,055 

44,102 

4,573 

6,675 

2.216 



Total 610.349 122.406^ 80.743! 59.621 43.623 38.177 111.301 154.578 



" 1,268 

31,188 

3,688 

5,586 

1,793 



" 1,589 

27,028 

3,121 

4,760 

1,679 



" 6,0291 
70,522, 
8,9301 
19,0731 

6,747 



12,079 
81.081 
14,585 
29,119 
17.714 



For footnotes, see pp. 204-206; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 1947, PART 1 



113 



size of each specific source of income or loss comprising adjusted gross income , 
of returns — Continued 

thousands of dollars] 



Size of specific source— Continued 




1.5 

under 

2 


2 

under 

2.5 


2.5 

under 

3 


3 

under 

4 


4 

under 

5 


5 

under 

10 


10 

under 

25 


25 

under 

50 


50 

under 

100 


100 
and 
over 




partnership profit 




(39) 


(39) 
(39) 
(39) 
(39) 
'8 2,139 

102,750 

14,731 

19,413 

'8 7,890 

'8 6.966 


(39) 
(39) 
(39) 
(39) 
'8 1,253 

'8 2,392 

94,439 

21,573 

'8 6,879 

'8 6,599 

2,946 

3,729 

615 

104 

36 

1 

1 


(39) 
(39) 
(39) 
(39, 
(39) 
(39) 

'8 2,051 

147,273 

20,469 

14,418 

6,880 

6,165 

975 

216 

71 


(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
'8 3,024 

79,643 

16,200 

6,705 

5,660 

864 

189 

44 

2 


(39) 


(39) 


(39) 


(39) 




1 


(39) 




? 


'8 1,441 


(39) 
(39) 
(39) 
(39) 
(39) 
(38) 

'8 3,382 

103,529 

96,109 

33,896 

3,398 

660 

159 

4 

1 










3 


'8 2,002 










4 


104,263 










5 


20,201 


(39) 








6 


14,368 








7 


15,060 


(39) 
(39) 
(39) 

1,339 

122,953 

12,034 

1,562 

310 

7 

1 








8 


'8 8,782 
'8 7,776 


(39) 


(39) 


(39, 


9 
10 


3,595 3.605 


(39) 

'8 384 

26,560 

3,302 

313 

7 

1 






11 


4,397 

728 

156 

34 

1 


3,656 

674 

135 

32 

1 

2 


(39) 

128 

6.668 

614 

4 

2 


(39) 

4 
11 
1,291 
36 
4 


12 
13 
14 
15 
16 




1 


17 








183,642 


163,556 


141,461 


201,228 


113,882 


243,341 


138,663 


30,629 


7,491 


1,352 


18 


with partnership loss 




'8 4,629 

'8 4,533 

38 494 


'8 2,762 

'8 2,270 

'8 319 

'8 421 

237 


'8 1,779 
'8 2,295 

58 196 

58 347 
186 


'8 1,848 

'8 2,325 

'8 299 

505 

281 


'8 1,481 

(39) 

'8 175 
'8 332 

188 


'8 3,653 

'8 1,905 

58 464 

821 

540 


'8 2,247 

(39) 
58 113 

'8 421 
391 


(39) 
(39) 
(39) 
(39) 

147 


(39) 
(39) 
(59) 
(39) 

51 


(39) 
(59) 


19 
20 
?ll 


773 




2? 


303 


7 


23 


10,732 


6,009 


4,803 


5,258 


2,868 


7,383 


3,387 


756 


284 


47 


24 


from sales of capital assets 




'8 1,839 


'8 1,113 

(39) 
(39) 
(39) 
(39) 

'8 5,626 

'8 4,870 

10,604 

'8 9,759 

11,156 

7,117 

8,374 

2,252 

615 

172 

4 

1 


'8 1,246 

(.9) 
(39) 
(39) 
(39) 

58 1,630 

58 4,174 

'8 6,874 

'8 5,435 

'8 6,199 

5,356 

6,712 

1.718 

572 

138 


(39) 
(39) 
(39) 
(39) 

'8 1,080 

(39, 
(39) 

'8 8,213 

'8 6,407 

'8 8,467 

7,159 

8,884 

2,601 

833 

228 

3 

1 


(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 

'8 1,204 

'8 4,193 

'8 3,661 

4,841 

6,175 

1,896 

654 

168 

3 

1 


(39) 


(89) 


(39) 


(39) 




1 


(59) 




2 


'8 1,181 


(39) 
(39) 
(39) 
(39) 










3 


'8 2,715 










4 


'8 8,223 










5 


10,265 


(39) 
(39) 
(39) 
(39) 
(39) 
'8 391 

6,875 

4,744 

2,335 

688 

16 

3 








6 


10,454 








7 


21,206 


(39) 
(39) 

'8 4,514 

8,786 

14,638 

5,026 

1,908 

534 

8 

6 






(39) 


8 


13,279 


(39) 
(39) 
(39) 
'8 153 

1,369 

1,565 

570 

18 
7 


(39) 


9 


17,626 




10 


9,342 







11 


11,183 


(39) 

25 

862 

760 

13 

9 


1^ 


2,765 




13 


878 

199 

4 


8 
949 
111 
50 


14 
15 
16 






17 








111,989 


64,461 


41,477 


46,824 


24,829 


37,311 


15,605 


3,883 


1,734 


1,119 


18 


from sales of capital assets 
























19 






















?0 






















f,\ 






















?■> 






















?3 








































?4 























114 



STATISTICS OF INCOME FOR 1947, PART 1 



Table 4. — Individual returns for 19U7 , by adjusted gross income classes and by 

Frequency distributions 

[Classes in 



Adjusted gross income 
classes ' 



Number of 

taxable and 

nontaxable 

returns 



Size of specific source 



Under 
0.1 



0.1 

under 

0.2 



0.2 

under 

0.3 



0.3 

under 

0.4 



0.4 

under 

0.5 



0.5 

under 

1 



1 

under 

1.5 



No 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 7 

7 under 10 

lOunder 25 

25 under 50 

50 under 100 

100 under 500 

500 under 1,000 

1,000 and over 

Total 



No adjusted gross income ' 

Under 7^ 

7 under 10 

10 under 25 

25 and over 

Total 



No 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 7 

7 under 10 

10 under 25 

25 under 50 

50 under 100 

100 under 500 

500 under 1,000 

1,000 and over 

Total 



Number of returns with net gain from sales 



"3,265 
»8 3,373 

'8 6,252 

10,905 

13,022 

13,713 

12,112 

20,578 

12,915 

12,085 

5,613 

6,170 

1,031 

274 

114 

6 

3 



121,431 



(") 
(") 

58 1,317 

'8 2,182 

'8 1,885 

'8 2,262 

'8 2,031 

'83,418 

'8 1,318 

'8 1,426 

1,020 

900 

176 

39 

32 

1 



18,868 



(") 
(") 

'8 1,641 

'8 1,113 

'8 1,911 
'8 1,242 
'8 2,754 
'8 1,123 

(39) 

'8 556 

579 

117 

25 

14 

1 



13,835 



(") 
C) 

(39) 

'8 1,199 

'8 1,863 

'8 2,078 

'8 1,572 

'8 1,333 

'8 1,506 

'8 1,048 

'8 402 

'8 484 

73 

13 

10 



13,627 



(39) 
(39) 
(39) 

'8 1,008 

(39) 

'8 1,431 
'8 1,145 
'8 1,382 
'8 1,069 

(39, 

'8 391 

'8 368 

70 

11 

2 



C) 

(39) 
(39) 
(39) 

'8 2,197 

(39) 
(39) 

'8 2,009 
'8 1,242 

(39) 

38 422 

'8 368 

58 

20 

5 



10,103 



(") 

C) 

"1,965 

'8 2,840 

'8 2,262 

'8 1,452 

'8 2,802 

'8 4,507 

'8 3,639 

'8 2,721 

38 649 

1,157 

146 

43 

6 



24,759 



(») 

(") 

C) 

'8 1 . 106 

»« 1,555 

'8 1,761 

'8 1,161 

'8 2,160 

'8 1,464 

'8 1,231 

"515 

531 

69 

21 

6 

1 



12,088 



Number of returns with net loss from sales 



14,505 
70,337 
4,522 
6,112 
2,554 



98,030 



(39) 

15,801 

'8 865 

1,068 

376 



18,582 



•8 1,278 
12,102 



568 
226 



14,658 



(39) 

'8 7,090 
38 443 

663 
163 



9.108 



(39) 

'8 6,273 

'8 402 

'8 363 

119 



8,095 



(39) 

'8 5,691 

'8 319 

'8 263 

122 



6,972 



'8 1,374 

11,785 

'8 680 

899 

319 



15,057 



'8 1,313 

'8 5,563 

»8 453 

742 

269 



8,340 



Number of returns with 



'8 1,828 

'84,611 

20,324 

23,683 

23,100 

23,910 

22,263 

38,422 

27,492 

36,634 

26,904 

45,083 

15,564 

6,124 

2,999 

128 

49 



(39) 
(39) 

'8 1,220 

'8 3,174 

'8 3,348 

'8 3,148 

'8 2,516 

'8 4,055 

'8 3,857 

'8 2,808 

1,844 

2,435 

571 

220 

66 

2 

4 



(39) 
(39) 

'8 1,642 

'8 1,329 

'8 1,777 

'8 1,517 

'8 2,964 

'8 4,239 

'8 2,095 

'8 1,987 

1,205 

1,757 

444 

138 

49 

1 



(39) 
(39) 

'8 1,415 

'8 2,052 

'8 1,944 

'8 2,835 

'8 1,992 

'8 3,726 

'8 2,225 

'8 2,646 

1,102 

1,552 

360 

122 

32 

1 



319,118 30,035 22,251 22,813 17,631 13,364 



(39) 

'8 1,296 

'8 2,160 

'8 1,727 

'8.1,652 

'8 1,523 

'8 1,258 

'8 1,879 

'8 1,763 

'8 1,706 

'8 886 

1,120 

312 

80 

36 

1 



(39) 

'8 1,754 
'8 1,085 
'8 1,404 
'8 1,101 

(39) 

'8 1,350 

'8 1,880 

'8 1,037 

'8 762 

1,210 

249 

78 

28 

1 



(39) 
(39) 

11,804 

'8 6,070 

'8 4,584 

'8 3,385 

'8 3,737 

'8 6,124 

'8 3,366 

"5,314 

2,997 

3,782 

1,015 

272 

116 



52,892 



(») 

(") 

(«) 

M 7,468 

'8 4,023 

»« 1,949 

"2,516 

"4,396 

'8 1,923 

'8 3,251 

2,143 

2,756 

694 

216 

86 

2 

1 



32,423 



For footnotes, see pp. 204-206; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 1947. PART 1 



115 



size of each specific source of income or loss comprising adjusted gross income, 
of returns — Continued 

thousands of dollars] 



Size of specific source — Continued 



1.5 


2 


2.5 


3 


4 


5 


10 


25 


50 


100 


under 


under 


under 


under 


under ' 


under 


under 


under 


under 


and 


2 


2.5 


3 


4 


5 


10 


25 


50 


100 


over 



of property other than capital assets 



(") 
{") 
(") 
(") 

58 1,004 

(S.) 
(59, 

(") 
(39) 

(39) 

38 340 

"284 

47 

11 

9 

1 

1 



(") 

(39) 

(39) 

(39) 

(39) 

(39) 

(39) 

(39) 

(39) 

(39) 
38 288 
58 284 

30 
10 

5 



(39) 



(39) 



(39) 
(39) 
(39) 
(39) 
(39) 

38 185 

38 121 

19 



(39) 



(39) 
(39) 



(39) 

(39) 

(39) 
38 299 
38 268 

49 
16 
2 



(39) 



(") 

(39) 

(39) 
38 175 
38 116 

23 



("•) 



(39) 
(39, 
(39) 
38 361 

38 442 
71 
24 



(39) 



(39) 



(39) 

38 268 

63 

11 

5 



(") 



6,015 



4,468 



2,546 



2,204 



839 



1,853 



380 



30 



of property other than capital assets 



(39) 

38 2,254 

38 206 

'8 379 

161 



38 1,278 

(39) 
38 114 

38 247 
111 



(39) 
(39) 

38 124 
38 121 

85 



38 1,053 

38 1,210 

38 237 

38 289 

133 



38 1,149 

(39) 
(39) 
38 126 



'8 1,703 

(39) 
(39) 

'8 284 
197 



(39) 
(39) 
(39) 
33 84 

138 



(39) 
(39) 
(39) 
(39) 



42 



(39) 



(39) 



(39, 
(39) 



3,949 



2,677 



1,651 



2,922 



2,040 



2,628 



1,073 



186 



income from estates and trusts 



(39) 
(39) 
(89) 
(39) 

38 4,033 

38 2,376 

38 1,750 

38 2,624 

38 2,848 

38 2,236 

1,669 

2,078 

534 

162 

64 

3 



(39) 



(39) 

38 5,616 

38 1,944 

38 2,938 

38 1,438 

'8 2,257 

1,349 

1,867 

530 

152 

55 

2 



(39) 



(39, 



(39, 

38 2,592 
38 1,296 

(39) 

'8 1,523 

1,009 

1,515 

387 

135 

49 

1 



(39) 



(35) 
(39) 
(39) 
(39) 

'8 5,573 

38 2,291 

'8 3,218 

1,895 

2,599 

698 

214 



(39) 



38 2,560 

38 2,754 

1,978 

2,246 

514 

194 

82 

2 



(39) 



(39) 
(39) 



(39) 

38 5,897 

7,941 

9,110 

2,001 

627 

235 



(39, 



(39) 



38 124 

10,999 

4,138 

1,052 

374 

7 
2 



(39) 



(39) 



(39) 

3,088 

1,325 

363 

8 

1 



(39) 



(39) 



(39) 

27 
1,120 

572 
13 
2 



(39) 



(39) 



21,289 



18,514 



9,730 



17,043 10,557 



26,358 



16,769 4,851 



1,752 



846 



116 



.STATISTICS OF INCOME FOR 1947, PART 1 



Table 4.- — Individual returns for 1947, by adjusted gross income classes and by 

Frequency distributions 

[Classes in 





Adjusted gross income 
classes ' 


Number of 

taxable and 

nontaxable 

returns 






Sizeo 


specific source 








Under 
O.l 


0.1 

under 

0.2 


0.2 

under 

0.3 


0.3 

under 

0.4 


0.4 

under 

0.5 


0.5 
under 

1 


1 

under 

1.5 




No adjusted gross income' 
Under 0.5 -. 


Number of returns with 


1 
? 


" 8,766 

127,723 

177,293 

202,960 

247,199 

265,313 

262,413 

409,422 

200,169 

68,504 

42,271 

50,359 

12,484 

3,951 

1,081 

61 

19 


"1,137 

110,023 

109,260 

114,732 

157,435 

175,947 

185,716 

292,669 

137,894 

15,563 

10,362 

10,846 

2,607 

818 

317 

13 

3 


"1,756 

"6,652 

13,267 

14,320 

16,603 

18,213 

17,167 

25,897 

15,281 

11,027 

5,510 

7,196 

1,559 

483 

117 

2 

1 


"3,622 

11,404 

12,727 

12,959 

12,575 

11,696 

18.089 

"7,895 

"6,631 

3,873 

4,929 

1,107 

322 

75 

1 

2 


"1,250 

"3,159 

10,011 

10,816 

"8,450 

11,436 

"8,591 

13,505 

"6,059 

"3,942 

3,275 

3,266 

796 

227 

50 

4 


"2,392 

"6,009 

"7,619 

"5,582 

"6,032 

"6,064 

10,708 

"4,397 

"5,000 

2,111 

2,299 

634 

202 

34 

8 

1 


"1,975 

"1,007 

26,203 

23,681 

22,693 

19,469 

16,441 

23,036 

14,479 

"9,752 

6,644 

7,269 

1,834 

578 

128 

6 

2 




:i 




{") 


4 




18 013 


I 


1.5under2 


10,344 


6 


2 under 2.5 


"8,897 


7 


2.5 under 3 


"6,458 


8 




10.465 


q 




"3,999 


in 




"5,735 


11 


7 under 10 


2,905 


1? 


10 under 25 .. .. 


3 887 


13 


25 under 50 


898 


14 


50 under 100 


327 


15 


100 under 500 


77 


Ifi 


500 under 1,000 


4 


17 


1,000 and over 


1 




Total 




18 


2.079,988 


1,325,342 


155,051 


108,664 


84,837 


59,754 


175,197 


74,110 









For footnotes, see pp. 204-206; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 1947, PART 1 



117 



size of each specific source of income or loss comprising adjusted gross income : 
of returns — Continued 

thousands of dollars] 



Size of specific source — Continued 




1.5 

under 

2 


2 

under 

2.5 


2.5 

under 

3 


3 

under 

4 


4 

under 

5 


5 

under 
10 


10 

under 

25 


25 

under 

50 


50 

under 

100 


100 and 
over 




miscellaiK 


;ous incom 


eS7 
















(S9) 


(39) 
(39) 
(39) 
(39) 
(39) 

58 8,370 

58 1,420 

.58 3,580 

58 1,825 

58 1,728 

1,081 

1,425 

378 

121 

35 

2 


(S9) 


(39) 


(39) 


(39) 


(39) 








1 


(J9) 








?, 


(59) 


















3 


(S9) 


















4 


12,906 
58 4,045 


















5 


(39) 

58 5,232 

582,111 

(39) 

58 1,026 

58 793 

1,089 

294 

92 

28 

1 

1 
















6 


58 3 250 


(39) 

58 4,838 
58 1,615 

58 1,415 

1,288 

1,499 

369 

127 

28 

1 


(39) 
(39) 

58 3,057 

58 1,242 

58 680 

884 

259 

89 

23 

2 

1 












7 


58 4 460 












8 


58 2 722 


(39) 
58 2,624 

2,008 

2,004 

568 

206 

45 

8 

3 


(39) 


(39) 




(39) 


9 


58 2,819 




10 


1 679 


(39) 

1,467 

369 

127 

44 

1 








11 


2 288 


(39) 

198 
50 
17 






1? 


614 






13 


149 


33 
16 
2 
2 




14 


38 
6 


9 


15 
16 


2 






17 
















35,881 


21,265 


11,875 


11,589 


6,355 


7,618 


2,110 


277 


53 


10 


18 



118 



STATISTICS OF INCOME FOR 1947, PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



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I oo C^ OC CO »0 CD CO •— QO OS 



rCOOO-* oo - 
t -H CO CO OO C^ a 



iQOCOift^-t— OOf-NCO 

i-rcoOi»0'*-^-^o 



ios«S'-'*'5'rosco'-«!;» 



lC^OSCO»OCSICOOS»C 
tOOcDOsOOC-lOsi^^H 



30 52 fcT «' 

! T-i rt *- c- T!! e rr e * 



_ *C -r »0 »0 

1 CO 






^(MCO*»«»Op»00 

^ fc « « « S -O t3 T3 -3 -O -O -O -O -O -O 

w - w S-0-3-0-0-0 cacccs=: = = - 



• ow5< 
>o-^c 



CO'^»OCOt-»OCOi'— ' 



cs=: = = = cc = 



= c 3 

Soo 
01 "-l 



•o-a 

= a 

*c o 



f-«*-4^4f-«i-HiM*4i— ir^«HiC>4C404C4C4C4C4C4C^C4COCOCOCOCOCOeOCO 



STATISTICS OF INCOME FOR 1947, PART I 



121 



) ^j« iC CO r* 00 



■♦iO<Dr>.Q0O>Q»^C^rt-^ 



^ '^ <tft -^ '^ ^4 '^ '^ -t^ lO kO U^ i>0 kO kC to ^ ^ U^ V CDCO to CO 



koeo 

00 oo 



U5 i-< »-< CT) QO »-< 
00 CO ?D T-i 00 OO 
t~~ Oi o> VO Ui C<i 



<M iC (N CC«3C 



C o; lo CO CO oi 

T CD 00 oo ''J' O 
C^ « *C CO »0 " r-l 



,o oo oo 



o o^o o_^ u! -S 



-^-o-o-o-a 



- T3 T3 -a -o "O -o 
^ c c c a fl c 

3 3000000 
(-.(-.OOOOQO 



lO i-" . M »0 <M * . CO ' 

^. L-'^ I-'^. t-*^ L-"^ 



-^ , 30 



^13 QJ-O ^-T3 OJ-O . *» > _ "O 



§I^H^OO^^*-''-«'-^(Mc4c-IC^COCO^ 



3 


o 


a> 




flFI 










a 


a 






S 


^ 










w 


bu 


■a -a 










3 


7^ 






■o-o 




cc 


jaj3 






S 


s 


?a 






:; 


3 



S"S 



00 Oi O ^-t C« CO -^ «3 eo t* GO Oi 

ccco^'^"«»*'^"^Tr^"*-«^ ■^ 



o 1-^ c^ CO "* lO to r-* oo oi o «-" c^ CO -^ »o CO t^oo 

tOLO^kOkOkOkOkOkOtCCDCOCOCOCO (O <0 (0«0 



122 



HTATISTICS OK INCOMM FOR 1917, PART 1 



^C'ieO'»r»ocoj'-oooio^'Mcc-r»ccot^oooiO«-«c<ieO'^»rt«or^oooi0^c^eo'ViC!DrN.oo 

,_i,-4,-i,-i*-<.~it-i,-«i~t^-4C4C4G<IC4C4C494C4C4C4COCOCOeOCCCOCOCCe<0 



CI CO 00 lO <M CO u* C4 



CO lO Oi OO O 0> Oi 1^ CI "M 
^^ CI 00 CO CI CO 



> Tj" ift r*! o (O CI 



W3 CO »-' -^ O »-t - 



iO<ocow^-rooo-rt-ii 
CS'-«-T'iOOOa«CCO«-" 
Oi »-H ■^r to oo r- C4 



■« io -*»< 1-H ,-H ; 



.-icooooj'rcit--'— '- 

ci-^ccco—'QCioeoc 



jr^ojt-^-^i^c^oc-froo^-^coco 
<-roooci-j'»o<:DOOt— ^ 



oi -n- <:o -r OO 00 - 



O'-rcoi-nooc^oos* 

CJOJt^OOOOOCOC^COa 

^■cg'co-cD-^- S SS S * 



^-Cico^^to^-ioioci-^ 

co»ocotoc^cooo-^r- 

Tt*t-.CCiiCC4l— "TCq.-Hr-., 



CO -^ .— " i-i .-1 .-» 



40 — "^ »C C3 



lo I I »o »o I I lo to II.!, lilt ooo< 

SicO»00 

-'.-' , , . lO— •-^'-••-'^c^dcoTrtoccr^oooi"...^. 

J a>^ 4) « a> « aJT3-a'C-T3'^-c-zi-a-r -r'rr-r"r-^--o = c c = 

:-o - -o -C3 -TT -3 -s = = = =:c = = = c = = = c = =;3::3:= 

:|^»-='^^«--^.^«-:=='^^"^ = ='='='='o-«cO'rtoou3cccooooSSS§ 

-^00»-*'-H»-H,-(C^ClC*OICOCO"^"*rU5CDt^OOO«-«.-i^i-i^.-»CN|C>ICC'^lOCDt-0001i-i^ 



- C^ CI 



»-ic)co'»f»ccor^ooo>o-HC^eO'^uj«ot^ooo>o^^c«cO'^*o«Dt^ooo»o^^c«co^»«»oeor^oo 
^HM^^^-t<-H«-i^i^F-t^c4C40cic4C4C4C4C4C4cococorocococo coco 



STATISTICS OF INCOME FOR 1917, PART I 



128 



Oi O ^H <M CO ■^ lO CO t* 00 Oi O »-H C^ CO TT irt CO t^ OO Oi O ^H (M CO -^ »0 CO t^ QO 

CO ^ ^ ^ TJi ■* ^ ^' ^ ^ ^}< lO »0 W5 U3 W3 U3 U> W5 *0 1/5 CO CO CO CO CO CO CO COCO 



ooo oo 
- CD o o <o o 

^"50000 

I 3 g o -Tcfco ^"m ' 



; S B s-o-o-a-o 
i'c'a'c 3 § § § 

! 3 3 ? O O O O 

>ooo 



. C3CDOO ^O 



a a 

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OC> 



.. O 
31? 



:co 



o g 
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3*0 



S-^S = 3-0 3 g 3^ 3 a 3^ 









050*-«OieO-^»0<Dt^C30 Oi 



O •-« C^ CO ^* *ft CD t* 00 O O ^H <M CO Tt« iO CO 
lO ^ W3 u? >0 u^ >0 u^ to *C CO CO CD CO (O CO CO 



124 



STATISTICS OF INCOME FOR 1947, PART 1 



^4 ^ rH ^H ^1 ^1 «-4 oi *^ v^C4C4e*4e4C^e^c4c>ic4c^ coco coco coeoeo coco 



I 0> CO *C GO CI 



ss 



o^gj^M ^ 



eooosco«0(owco 

t>- 04 ■<»< CO C) ^ CJ 



-»»« rf* 35 »-» -^ CO 






■^ CO CO CO CO CO ^H 



co>Adr>-u3i~«oacO'^'^^^ 



t- f-H CO r- Ci oo c 

05C0 0»0 



— •c^cO"r*oo*COO 



o -^ —' — — — c^j r^ 



2g< 



•§2 



8'SoSs 



V a s 



3-D ^^-O a>-T3 j;j 



T3 =j a 3t3 3 I - 



© ©"O "O "3 "O ~ 
3 C^ iO t^ — C) fc 



==-o ^-o ST3T3-a-a-a s 



: = cc = cccacc 
' •« o « o o 



c c e c 

C 3 3 3 = 



)OOOOOoSSS 



•-iMeoi*«o<ot-ooo>o—iNeO'<">o<et^ooaiO'-»c»eo'*>o«ot»ooo»o-«c«e<9^io<ot^oo 



STATISTICS OF INCOME FOR 1947, PART 1 



125 



OS o «-! cfl eo Tj* to CO r- 00 os 






8S 



§oooc 

U3 O O O O J 



ooo 
ooo _ 

2S— "cmCO-t"iO 



o o 
-o-o 



-lOt^^l-i-^-l-i-O 



-a-T3 

a c 

3 3 

8S 



a c - 

3 30 






.-if-: 



« 


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jsxi 








ta 


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126 



STATISTICS OF INCOME FOR 1947, PART 1 



^"^T r-, 



i» <» 



»-«c^co-^*«^r^ooa>o«-'C^co-^io<ot»ooo»o<-«e^eo-«i*fcO«Dt^ooosOi^e»cc^wa«owoo 






>s?s 



lO c 



5 -rr »o o *c o O o c 

. 00 0> ^ 
a> fc fc Sj TS -O -O T3 T3 -O X) -O t3 -a "a TS -o -o -o a G c 

"'0'-"MCO-^*CO»OOOOOOQOc5»00«S 



' « ot » a>-o'0'Oi3 
________j__^aGcc 

P P. 



iwriccoi— oooi'— ■•-•c^iC'* 






STATISTICS OF INCOME FOR 1947, PART 1 



127 



CO -^ Tf tT rr Tt* ■^ TT ^ ^ ■^ W5 40 »C »0 »0 lO iQ »0 ira *0 CO CD CO CO CO CO CO CD CO 



I O C^ W 00 »-' CD CS 



OO I OO 



^ r^co^H 



looooo 



TT W3 t>. r-. 



n 3 =5 :=!oo 



000*0 "■ 



=3 =3 

O O OO 

o o o o 
oo^o^o 



o o O O O C_ 






o"^ 



-C <3^-^ ' 



hi o c »o t^ -^ '^. *^ *^ ~ ^ c^ 'O I 

>oo<-H,-5,-4i-^c)cJc^< 



b " 



-^-P 



i^:z;t 



c^sO'-'C^eo-^uttcot^oo 



O^(MC0'^»0cDt^00O:Oi-H<MCC-^ »C CD t- OO 
to us U3 U3 U? 10 m 10 kO iC CD CO CO CO CD CO CD CD CO 



128 



STATISTICS OF INCOME FOR 1947, PART 1 



ic^c^«o*c^c»c»c«c^cocow 






srs 









<©C^OOiOt>-01^'t-QOC-)CO»OOOC^»-«r»00'^C^»C»CW5COiOCOOaO;»/50i«00 



^N^^.-*.-HC-1C^C^C^70^ 



,-,»-,^-— ,^c^j(j^-^^500o^cx>eoO!0 



oooot^-- 'io*-«^c^<0'— '»ooocoi^*o — oaof^t^^HCDoo*— ooooioc^osaiai 



•OOQOC^-r300i>-''n"t>-COOCOr*C^300C- 



SOit-CO — OICDC 



- OS Oi -r r^ o 



.coo»'M^j:oc^Cfl'^«CiOO»c»oc^ro 



O OS CO o -^ Ol ■• 



<-t«»«ooooo-r:DOtoo>:ot 



'T^cci^otti-^co — os: 



I 0« ^ -TTC- 



Jc^kO^-r'.-rrooOiO'C^-iCTi 



t'-toc^an^ootC'^rorcT'ic*ri?^Maoo»oi— lOronc^i 









•-«po?ooooaooc^*0-TrQOoo-*»MO't*--tc<-^oo-^coc^icoaoc^oooicoc^»eor- 
•-<-rOOOOO»Ol--'-'0<-'0»COO<»l^^iOc050l-0*0=OQCaC 



osrocow30cop0'-«0"*o>ai0ro*c:oc*»'— 'co-fcccQOsocooi^ootCkOc-i?© 

ooiMco<oicO(MCO-fos»ccc»0'r-»'0'^i^aoco«o-^-**oi — -^looa-i'i-'c 

icot^oaoc — ~ ~ ~ — ' 



•-I f Oi ao oi ao (-■ cj O ao 1^ QC c 



5c^oio»oio-rcci-»oc^t-rcc 



OOJOOTOi-rt^: .- 

C'il--r-r»OQCO^c-r:OOccOs^l 



r - o »c r- o ^ O ac rci o; d O I - "M »o -r lO -r ^ 

_ _ _ _ _ ^t— ao-Mic-^QO-rrcoo^otfl— »OCir-.aoci 

<-"C-»co'r:ocDt'-r^»c«Oir^ooiO'^ccccr^C'ic^iCN)^»aoc3ici'-w5r5C^c* 






1(5 >— ■ I- CO uo Oi ro >— ' CO 05 cc eo o; c. r- t^ »o CI c*j 



JOCOiC-I^OOlt-- 






COcOOOC^COtMCOiO^-l'-- 



)-r«o?c^cc-)0:rc^oci:oc 



.^-iiOQOiCi:DCCrocOt-OTC^O>Csi 

^i-n-ic<c^eococo:o»oec<Mi-< 



-*o--reocorj»0*oo---rrjoscccc: 



osC'iOiWMr*'— •wi'^C'^»cw500toac:oh-^ 



>— iO'-«<0»«OCsi*CCi 



.-iOcoccco«o»oi'-*OCTi<-'Trmi 



1^ x> «o ^^^ o: o : 



s r- -r ci c^ t* »o O "^ "O 50 -r 
;rcrc<:o-frc«f?OXO — O 



01 cc 00 I* c-i ^ ci -r ac c*! »- I- »c — — 0-. re o t^ or -i> cc r- -r iirj o — r- -^ re o; »o 

'—cO'^'^'-'^Oi— iasOiiOMi^c-i05t^a:»oooc^oc»coc — iCir-.r-oic«nQ»n 

OOCO'-'i-tC^It^COOO«-'l-CO(MOOOC^C^QOC^OOiOOI»->OjO'. •^C^»OOC»<OG»-^ 
t-H CI CO "^ »0 CO t— 00 00 CO CO OS t-- t^ -^ C»» W ^H .-I ^1 ^-1 CO d p^ C4 <-^ 



i3^ 5 

o as 

H 3 *- 




5COfO>OMCI^^H 



2 o 



t^ V ^^ IV 



-3 . 

c J; 



iCO«0000000 



^■3 C ^ 

s 



; -3 -? T? -O -3 73 



CT3 c J; c-o a S;t3 Si's v v v v fc -S -^ -^ -S -5 -5 -:^ -^ -^ ■ 

3 S '"S ^ S ^"O S'O 5i3-o-OT3-o cccScccacccco 

m^>0=u5ioC='c = CCeCC33333 = = 333333 






STATISTICS OF INCOME FOR 1947, PART 1 



129 



cc-^u3eot^oooiOi-tc^eO'<f«>«coi^QO 



CO CO CO PO CO CO CO ' 






O »-H CS| CO ■^ »0 CO l^ OO OS O ^-H CQ CO f W5 CD t-- QO 
lO U5 kO lO kO lO iC iiA kO ^ CO CO CD CD CO CO cO cD CD 



cD'-<Ococooseoooos>— it-*c^iOi-HOsc3 
1— ico»-«c<it-'— «c<ieooo»0'^Oi»oocsoo 

0--«Tt*r-oooo30soiC^c*«0»ow5»-''-< 

lOiO^OtOkCcOWS^OiOcOCDCDCDiC^CO 



COcDQOCOOOiOO<MNQOb-COl-^»OOr^ 
CO'^OCDOCOOOCX)CS|Oi-*'«*'CO(MOCO 

Tr»ot'-*-Hio<>)oicO'^c»aoO'— '*-<oco 



IOO'^000'^J*COCOCOCDGOC^Oi(MC 
HTfCOOSCOCOOCDiOCOiOCOCD^-tC 



. O-^ 00 O r-< 



oeoooooo 



'«OOOOitOt>-Ot*!M(?« 



»-«Oo»c«QOOOoaeoO'^'-<cocoasooo 

»000O0S»CC0C0^t*t^O*0t--CO'^O00 



_ICD^Hi— •t^iOCO'—'t^-lOOOCOl^'^IM'^ 



CO Oi 
00 03 

CO CO 



j^O^t-^ootot^-- 



1-t ^ tT* Ol ^ 



I ^ .-t (?>» 



OSCDW5(»CDeOa3'-<t--Oi030t— 05 
^ OO CO l>- CO O t^ *0 CD -f •— • "^ CO O 
■^t'C^OCOTPCO »— iiOlMi— 'CO'— I.— I iT-< 



Oi05>ocD'*h»cooit— oO"^r^t--coc<ir^ 

l0Q0»«O>000b-00CD0>C0t^05O00O 

OiO'— 'coOco-rr'iocMC<jcoot--cDoa> 



>— < t- (M fM OO ^O CD i— < OD »0 GO -r t^ - 
t— CO»-tO'— <r-30CDt-"^-^C-J'-'»' 



r-. ^ -r C< rl 



o>ooeo»oc^cD^-«*ooooocoeoast^c^co 

COOCOOa>OSQOOO»OcDiOC^ 

e^osc^CT)t'-cocoi-Hi-< 



b»^00Tf««OOcDlMC^00OSt>-CDCDeO 
C^CO-^i— »»racD»CCiOCOC^t^COI:^«— < 

-rOirfcOQCOt-i-HCOCD»— C^O-^OS 



-f-HCOC^iOOcDiCOCOiOOOOOCO 

-rr-^c^'^Ooor-CQ'-toocD'— "CD-^io 

C000TrCD00CD00»Ot--O'— it-0-t*C4 



r- CD 

COlC 
OO l'- 

O Oi 
CO o 
W3 CO 

oo"»o 

U3 



,-"COOO-*'COCOOiCDl^rt<l _ . _ 
Os-t<C0"^'-''^00cOT<:O"OCOOS»O»rtC^1 



CCaD Oi CD ^'I 



.Tfl--OeDOSQOCOOi'-^ 



'-HCOOlC'JO^OiCC 



" CD »C »0 O ' 



1 -1« O -M t- t-- CO iTJ 



t-- 00 CD CD TP O 



eoc^t^coc^i-i^-Hi-Hi-i 



r CI 00 (M »o »c o 

- CN t^ uj »"— WJ iJl C^ CO CO C^J 05 f 

DO'— '-*I^OiOt-CDO»OC)(M 

oi050»0'-'-rooas»o»co;oiiccD<M 

»OCOCO»-Ht^O<— lOSOlOOCOOOOCO'-' 
lOr-iOOT-ieOCOcDC^iCOl'-HCOO-^CO 



050ocot-'-Hai»ftcooo-r-rc 

CO^^m»«0»0(MCO'— "OCCOC 

O OO CO O cr^ -f -r CI (M 



(MCO-TT'— lOi-M-ffMOOlCOCDCOr-CO 

r "^ I '^ CO CO t'- »-t »o CO o CO '^^ Oi Cj c- O"' 

OoOt—Ti-r — ^-ooo:lOO-rcO'^Jt-- 



Oi to o I"- I- t- "T- CI •— < »c ^f O ■— • »o (^ 

Oi»-HOOcDCO-^OOiiO'— "CO-^-^C-lcO 

(Mcococ^c^asocDt^-r^c^cO'~» 



CD Oi 

l-H »0 



lO CO 

c^oo 

^co" 



- lOOOOOC 
I 0»JO O lO OO c 






»o 



oooo 
'oooo 

. . ^lOOOO 

Jggo_-^'c-ico'-r 

-iCt-'— ^ ^ ^ ^- 

j'^'O-o-o 

/ _» T3 -O T3 -O T3 -U -b -^ § i S S 
3C33 333=J3=)30000 
'=^QOOOOOOO§ggg 
)aii-i.-Hc^cicO"^w5t^'-''-'CMco 



-^-o ^ ^ 



OO 






V CO ^ O' 



«D-^^-o a fe aT3 G fe G-rj G 513 o 

■-r'O pZ, c:-o^icS»o^»c-io-^iog"^G 

00 ^^ KOC»CI--;3cgiOt^GOJtCr^3iOC3 

■*r to ^^U'oo-^<-<<-^^cicicic^cocO'«*« 



Si 

3j2 



eO'^»OcDr^oooiO'-<Nco-<»<tOeDt-oo 

CO CO CO CO CO CO CO^*^^^^*f^*^*^ 



OF^C^CO-^iOCDt^OOOlQ^^fMeOTf 
kOiOiOOtOtO>OtO»OkO^COCO<OCO 



130 



STATISTICS OF INCOME FOR 1947, PART 1 









1 d saT3 °"H 

--2 S^ a — 



9" o L, 



<0(O*««»/3e0OTt«O^»^'»*^^C-JC^t--O0sc0»0l--OP0Oi-^OCOOO00O00C0 









eo c-i oo ic r- oi ' 



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•-«»oi^oco>ooioco»«oiiO'M--«ior~« 



--"-«<-''-' c^ ci « 



r- CO -^ -^ c-j » 



»CO^*»0<000'-tCOC003C^*OOOC^l 



,_i^H.^.-iC1C^C-IC0^CO00C400^*Oc0 



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OOOOt'-—'»0--COC^CO'-'iCOOC 



. . i »-^kO --"OOOcOt— >— tCDa0»0cCOOCDC0^'0> 

QOC^co»0'^coooc^Tpooa>'-'^'t"-cooeor^c^'20oo^cocoo50»ocooooias 



OOiCDOfOi'^r-C-ll-Tt'C^C 



-— • Ct CO -^ CO C£M - I 



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'-«^000«o<Mor'-'-»o-^Ot«cO!:or^-^w550»oeceoc*<OiQOO 



-2 rt ^ M 



it 



o>ooco»ooeoec— 'co-^ososOeo"5toeo-Hco'^eocooi<c»ct^050iOOT»'r*<D 



COC^CO?0»00'MCO'^Oi»OCCiO'^'^0"" 



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II— ■^"trioooocof 



" CO CO (— t— »o c 



I— '*' -M Tf r- C 

CO O CO OS CO T' 



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O-^COsOcOlM-^CO-^iOCOGOC-l 

oococcMcoc^cotO'-'t— TT^rio 

C0l--t-HiO00tOCCC0C0COt-O'^ 

'-«»-t»-«c^c^eocococoiceoo)'-t 



oscjsioecc^ — '-'•^ 



; CO CO C^ iC »C C^ ^ 



osc^os'Mcot--'— 'ic^t^c^iOi'iOOcccocot^c-ir— ici^'*c^d'-«(M^-c^f-'oe-^ 



COO'-'O'— COiOO<M»OCO' 



'-'OcococOiO»or-»rtoi'— '^j«iot 



t-coicc^050co^»«r--ooo<Moociascoc 



iiCOOCCt--U^CCC*3COOS 



1 — CO»CI- oo 



Is? 

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55 



Oi CO <>D r- CI .-• ( 



i^fOorMr-t— »o— <^-Oiccc 



'-HcC'^'^'-Hcor-«oiOi»ocot— c^air 



t^ C: ST. CC cC { 



COeO'->»-<Wl--COOO'-'»--CO(MOOOC^C^OOC^OO*CC^.-tOiOS'9»OC^^OO»OeOC^ 



• Oco^-^i^c-i— 'Ocot^-^coccco-^Cir-— '<nro — coiOOt 



I- en — < t- O o - 



I- CO -^ 'M O :0 I- ■-' O OO i 



-COCOOCO-^OO-M 



• coior-ooro— 'Oi 

1— lOiOiailOTr'^JCOlCcOO»OCQOQOCO-— 'OiOCOC-»^^COCOOCO»CC0050itOCO 



CO c^ X) GO QO r- ^ <; 



nococ^u50'-«co--<0^»ocOTfeo':ococ^^— *^ 

I— i,-l.-«ClMCOCOCOCOCO»OCOC^'-<'-* 



jooioci-**" — ct-:oocr!'*T-<r^^ 



^ -« fr ^ (-1 -n r? H f- 1 



>co 



-COI- <: 



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STATISTICS OF INCOME FOR 1947, PART 1 



131 



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132 



STATISTICS OF INCOME FOR 1947, PART 1 



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STATISTICS OF INCOMR FOR 10-17, I'ARl' 1 



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STATISTICS OF INCOME FOR 1947. PART 1 



135 



Ot-iNco'<r»ocDt^ooosOi-iNeO'^»oco 



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136 



STATISTICS OF INCOME FOR 1947, PART 1 



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OCMCM'«*«-^00-^CMi-tcO00CMeO0i 
CO*OlOb»-^C»COCMCO'-'»-Hi-i 



O »-« "^ O CO -^ t* »0 CO Oi W5 CO CO 
-^Tt^-^JtCMlOCOOT-^OOOO^COCOCM 
■^Tf*03OscOG0C0lOcC^•-<^"»OW5CM 

QOCO»-«M5CMW3»OCDOO^t<QOOOiCD 
C4 Oi t^ C^a t^ -^ lO CO -^ CM C^ CM f-H 



coo 
coo 



O^-^^HOi^^OcOCMUSTrCMt^^N*^ 
00iO^»«CM»OO5COC0CO00CMT|<IO 
»0 CM -"J* CO O CM i-H ^^iO 

c^r^^co"^"^ 



cDO»«"»**OOOSOCM*-<00'<fCM'^U3 

^TrcoeOCMCOCDCOOOCMCMt-" 

»0 O CM t>. CO »-• »-• 



ii 



. 'OOOOOOC-, 
iO»0OU3OOOW3^ 



IM-VO g tJ 



J "C3 "U "O *Q "O "^ "^"W 



■g-g o a c! a 



3 3 
3 3o 
OO 



a a a g a _, 5=? 



>ioooo»e>'- 



OOOS^^^^MC^CO"^* 



T3-OT3-a 

a a a a 

3 3 3 03 

oooo 
ooo — 
ooo 



s§ 



g E-t » » o 



co-^>acot^ooa»o*-*c<icoTi4iocot>.QO 






142 



STATISTICS OF INCOME FOR 1947, PART 1 









C^ ^ 1-1 »-i .-• 



11 



.-«0'-""50»'3-^C>IOOO>0>^*'»OOO^DC'l-rCC5T»'CDOOOQOi/DCOCIO>»'5C^I'-CO 
•-t »-H M CO CO ■^ ^r «0 -^ f t>- <0 -^ -^ «3 CO CO C^ C^ »-<*-<•-< •-< CO ^H fi 



*-<00'-HCOU500h-.OitOO»«CO»000000-^COW5l'-OGCODU300CiOOaOOOO 



■^O'^iO'— tCOI-^COCJOOiOOO- 



. CO ^i UD^ OC 






<0»00ii0OC0'-'-r00C0«0CD»0'-«iCt^0iT»-i0Dt*»0»0W!5t^0>»0OC0<M^^ 



i rr 10«0 t^l-00 t 



■Ot— tCtCC^«-''-t<-i 



IB 



* <M 00 o6 00 QO ' 
■<^t^t~-»COil-QbcCOOOOOO"^COOOOOSCTi»OC^6dt 



.__ HOOOOOOi^t^'^O-l 



JOi«OiO»OOC^CM»-i 



CS»-iC*J'^»OOOI^OSt 



- 00 QO .-' l-^ lO f-" 









ost^Oicooo»coscoooicooeo»o»0'M'^cO'-''-<«oo^»'eoowsoooot-ooc 



* -rr CO -^ »o lO o CO t~ o> r- 1^ 



iC»O<r>iOOO100I^iOC^U0C^r^^CS|CD 



iiMOiOt-^Otooc^coeocooococ^aJcociC^OJC^cseot— oo^^coe^^-^ 
t-c««c^j-T'W30"0'^-^iO'-'t^»oo5co-3'0'— co-rco-^co- 



,-(,-,r-<t-H(»<M<M'n''^cocoeo*oco*o»0'^"' 



- CO o »o o t-* *o 



^1 



iO t~ i-* O ^- OS c 



r-COiOC^-— ■OOOOiC 
-O — CO(NCS|.r-iCOTC 



• csosoocoooor-oco-rtM — (-.-r-H 



) Ci O 0*-< <N - 



;ci?o-r'TO-ri'--feO'—r'-!00> 



CCO-TOCO'TGO- 



>0— <t--.oq»«oo>C 



•-«T-"C^c^cocoTrTr-^ooco»ccoco»-i 



It— tC00C^OC^i-<»0- 

-cooococooo-rof-oco 

)<N-H^^COCOC^CO«-*'— « 



)cot-<— "cocot-->o-#t— coeoci- 



- lO C^ ^ CO t- cs - 



(M05C^OO»0'--'OOCO^OOCiO-T>'3COCOOO'Tr-T^H»OCOOCt--tr3COI-0- 



■rrkO^OCOl— '— CO.— "OOiCOCO- 



"CCOO.— — 'Csw^'^iO' 



__ _ _ _ _ _ Tt— 4C«— 'COC0t-Ci*C»O 



- CO TT CO CO »-' i-> 



a"s3 



t— COi— <t— COOOCDCT>-f'— 'COOiOO^— 't— cot— OO-^Ot—SOCCOt"'— 'eOi^WS-^Oi 

-^'MOCc^ooi^asi:ooo(M30"^«o*-'icoco»oC')iCr— C103CCOI— cocou5co-r 
iOiot— cot— >— 'oaj'-i^cct— lO-roi'— COCCI— co^iooi— c^'^i'-oscMCocoos 

CD CO t— COC^-r»OCOt— OOO'^CDC^COCOOCCOC^COOOCOt— lOOOCOC^COCOCO'— 
OOCit— t— C^COOCO.-n-<OC^OTCOCM.-"t — -- 

Oii-HCQrrcoooooaioooooiOC^t— loc^i-^ 



icocMt— <t— iococ^cs«— '— «-^rc^^^«-* 



S?te 



,1-1 ,_ Cv» ^_ OI ^^■w^ Tf iq to 



• ^"CS e 



"r-o fc-a"^- 



.o-<-i — — ' — e 



■iOO»COOOOO 






•U55 



:T3-o-o"a-a s B 



c =: = 



-=-o 



M-. Pc-ii«i^ aoiior-; 3W5 3in 3 3 3 3 ^o — 'M«-r>oo>ooooo 



^^CIC*>'^>0«Ot>-000>0-^C<ICO-^iC«l'-00«0— < 



>'rf»»O<Ot*00OlO^< 



C^C^C^C^C^C^CIC-JC^CiCOCO 



STATISTICS OF INCOME FOR 1947, PART 1 



143 



CO CC CO CO CO CO CO CO ^^f^^^^l*^!'^^^ 



O'-'(MC0-^ir5CDt~*000iOi-<C<»C0'- 



lO CO t^oo 



k0k0i/Si0^ud^k0udU3c0O<0C0c0 zO CO ^CO 



ico.-«coc^oo.-HTfcor-»oc»-^4 
-r-t^iOMt^co^-"^cot--»-'C^ 

; c^ c^ CO CO •-< ^H i-< 1-H 



iCCQO>C<l-^C^OiC^CO"*t*COC^Tt<»— 1-^ 
OS*OCOCO-^COC^05t^0040COCOCO»0 



>*OC^t-COOsCDOOiftCfl"^(M 

soocoooooo^rtN'-H 



•-' ^ lOCM ■*■ ^ 



-rf<O»OC000OOl0C0t^r^t-(Dl^b* 
C^J'^I'Ot^COCO'— "CvlTjicOC^CDOC.— <os 

«o^co(M05^^TroscooOTr(MO(M 



|T-Ht-.t-(Ot>»COCO-^COfOi-"<M'-H»-H 



CO*«fC^(>J0000cD»OO»O»OCO 
Oit^b-0'~*OOCOCO'-«0(Mt^ 



t^»OM(>JlOC^lCO'^t^OOCOt^CC-^lO 

-rr— *osoOi-Hc>)(MeoeoOt^?D-riO 



iOOSiOU3l>"OCDCOOOiOOiOl^OO|-'- 
C^OOCOCOCOCOCO(MC^i-H.-l^i-i 



0(M0505»OCOt-*»-<»-H 



cDcjoo^csosr^iMas-HfMcooicooo 

iCcOTTtMOi— •Q0t^C0O*0t>-iM'^O 
05i-H,-iO00OC0'-*-*00c00iC^i0t^ 

C0CM05COC0CDCDC^C0OST»<r-<TfC<l»— I 

■^coM00Trc4»-4c^»-«i-Hi— iT-H 



-t*osco-5row50t-^oo^*<cQco-^ooi-* 

cot'-'— tC^.-(Tj<,— i.-H05C0<MCO0iC0O 
C^'-'O-^Oi'— 1^00*0000'— "OOiOO 

coocooiocD-^Oi-— ti-<i-ir>-CQC^fO 

f-t-'U^COOliC'-Hi— 't^COOCOlOOi-r 

cocot'-coirscD'^-^c^cO'-'C^ 



»C'-*CO(N^I:^iOCOOCOOCOiOOOO 
(Mt^-<^40M02C000'^(Mt^OG0t--(M 

0^cococo-POOco-^'^-^'-<Tt"a>oo 

CO l>- -^ -rr rr CO CO (M C^l i-H 1-H »-H .-H (M 



-ft*tMO'rrO(M~~ " " " 
»-" CO t-- O ■— ' lO Oi 

IC C-^ C^l t— C^ »-H 



»C to OS "«*i 1— I 



iCOSOSOOCOOOC^COt-'-CO-^MSCOO 
iCCD-'S'iClO-'S^COT-i'-Ht'-.OS'-HOOC^ 
CO.-<C50i-'01CO»OOt^'-'OCOGOCO 



OOCOCOCOC^CO<MC^i-li-i'-i'-H 



h*i-HC3T-lC<ICOOCO'-«COt>-COW5'#t^ 

r^eooooiOiot^CT>05r*c^t^ooco»o 

COO»OOi(Mi— iQOlOO"rJ*OOOOHf3CO 

•rc^oo-'S'c^aiOtC'— 'COQO-'*'.— (coc^i-H 

rrcOC^O0-^C^.-H(Mi-i,-i,— irH 



OSOcOCDOC^COt^'— <COb-CO'n'(M» 
'~''^-)OscOOOO*0*OC^'-' 



COOOCOCO'^C^— '1-H 



00OS00C<>00i0O(M'-H^^0SOO»0'<** 

iX)^^or--t^c^*^"^co-rrcoooioo 
oococot^ooc^oot --— - 

iC'-'Or-c^coocoio- 



j O ■:ci f-- ic CO 



ca C^ CC CO O CO c 



• CO o CD iO a> f 



-»OcO-^rrC^CO--HC<l 



tOOOOO 



O OO -HC 



SOOiOOOOiO^ 



oo; 

O 0^ 



OO ooo 
' o o o o o , ^ 

?iOOOOO J ^ 



T.-.WO. 



; -^ -O -O -3 13 -T3 



^ "^ 



! <U 



i j_^ *o • 



3 "C -T3 -O "O "D T3 



-C-O-O G G C C C 



3 O O O O O O 
- OO O O O o 
^OiOOOOO 



J o o o »o o »o O O O lO _ _ _ ^ _ „ 



2 i^* h-^ O O r- 1 i-< »-* '-' GS Cvi ci ci CO Co' ^I^ 



Oi»0 
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CO 



t-O 
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or- 



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3.^ 

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S 2 £ i: 



«C0^**W3t0b*a00SO'-HCflC0-^*OCDt-»00 

cococoeococococo^^-^-i*^^*-^^^ 



■^iMCO-^lOCOt-OOOiO' 



I CO ^*^ »o 



3 ^ O iCiO U5 lO m ^ to CO coco CO CO to CO COCO 



144 



STATISTICS OF INCOME FOR 1947, PART 1 









«2g 






WJ3 






<;> 



Oi 



eo 



00 S ^ 



<te ;s 



g e <^ 



^ "» ,^^ 



V 5£ V 

** s> «■ 



tt « 



eo 






.=.^ 



ca 

< 






|3 



1^ 

55 "" 



8*05 









OiQOOiOaO'^<;OOSOOffO^^ 



C^CQCICOCO'^iOiOOC^I-l 



• C^ C^ -^w 



r^iN.oo»coscoe^-Haoc"jO'>i-*'OOi00c^<-«co»c»caiOi»c-^c»i-ri/5"t«i^o« 



• C^«-«COt-COOQO<-"r--OiOOO>W3C^l^< 






c»*ocr-.asc^cocoi'-^-eo»o 



iic»oco':ot--t^i~roos!0-r-r'— • 



dc*»ooow5'--r-««-i.-Hirt«50»-Hi>.-^e^os'-"^<-<cot--t*eooO'-«o»c»»Qi^ 
oso»OOi»-«c^rot-t--^eoi^t-00»-*»ococoeooocoOQ005ec»ooo'^ 



SC=2 



t—coi— <co*ooiooon 



i-QO'i<oooC'i:o» 



ic^Of^O'—'ioc^Jc^roos'— '<:0''-0»C'OC^i'^ 



< CT. »0 CC O •-» CO 



Oi o csi -^ »o 1^ t - ■» r* I ^ t 



. ^ CO -r -H 



OOiQOiC— *CDC0O»00ie0O»O-^O»C»ftC>1cD»C0iOOe0Q0C0'— 'lOOO^rcc 



.lOCDi— "I^OOO--fO:»OI'00000 



oc— oooco^^-'^^»co«a>»«o 



c^)^oovcR^'X!»o^oioioiw5c-ico»orO'J3 0acoooir-,-o^':oi-ci'«>»n 



O O M Oi Cl r-^ 'M • 
r-* »-l .-. C< CC « • 



-xnD'-'»ooococ^'— 'T^cocctr^^-cn^c-r*r'^'^»n•-» 
^iO^— cDr^.OiioocccDcccj^-'— •-• 
^T-rGccO'VOOcc<-« 



•rt— o»— »cccococco;w30o — ooic^i'^orrio- 



iccociocci-c 



j Oi QO ^ -r I- « - 



|-iO»OCOOC-JC05D': 



- O »C »0 t- »C M - 



^Ot-00l-O'r 



iOs*OTfOu5 — i-^O'^otc-rc-icoc'iTCu^'M-roi^Oiooro^-^- 



C^TroiCOC^tNwic^coeDQO-Tcooooai! 



?DOSCCOi»OCC«DflftO500t'.r^i-HiOO;-rrC4^->-« 



' -r o ^ -r :c CI ;£; c 






< "(f 00 CO -r cc M 



os'^i— r-coi-'^oocoo-r — :d— 'O-^^cc— 'Jcoioo'-r-'OcO'rQOco^-'-o 
r-.as'-'Ot-c-iccor-c-jc^O'— '-^OO ^iot o»^t-i-aco'>»o>»o»o»o— * 
»-- osci t^oo T fo O tcu:) O *-0 »o Oi ?c t- r'j cc -r O-M re OS Oi I- --1^ ('.CO -- o_ 

CO -^ oi - o ■^c>*o?cr--occc«ooosCT. -^»o— •O'- — roo■-'^cco^-OC'l<-••— 
— -TT oo 'M <-• O •:f o ^ CO '^ o — '-0 I- I- -ri r^ -f o: -^ -r re -M ^c d 

ooocjaoc^cDco^^cooc^t^C'icococo'M*rooc'ii-'»ot'-i'0>to«030eoci 
0»0'^osoOTrPO-raoco«Oi/50iC'i»i'Trooa:»'5ai»oee'Mi^^^- 



I I- a>*-I fl) *- ojcsi a* »- a>ce t--r i-^Of-oca-. •^ 



^-CMCO-rioo»coo 



CT3 g s c-o 



a> 0^ a> a> V a> 

- - . - - _ _ _ "O -3 -C "O - 

-o-3-o-a-o c c r c c = = 



55 Si- 



ts -o 
c c 

3 3 = 3 









STATISTICS OF INCOME FOR 1947, PART 1 



145 



(M CO -*}• tCeo t 



JOSO-— 'C^CC«t<»OeOt'-00 



coeoPOcocQccccoo'^-^'^^t^-^'^^*' 



O 1— ' C^ CO "^ *0 CO r* QO Oi O '-H C^ CO ^f us to »^ oo 
iC ^ U3 lO kO tft us lA &0 lO CD CO CD CO CO CO CO cO cO 



U3 us ■*»' 00 CO 
^ -^ CD us CD 



r*oOi— -co-— i»C-*cDOusooi:Dco*ri 

CD'^OS-rrOOCOOO^Or-OCDCOO'— 'C 
OirfCOCDCDCOC<IC^X>USasCOcDr-< 

"^COM-— 'fOt-CO'— 'CO-^I 



OO CO CO CO c 



3 (M (M ^ »-i ^ 



c^ic»400t--r— c^c^ius'-'ooooor^focc 

uScDf—OOt^us-^cO-T'-tOS'-HO'— 't^ 

cocoo:cocot^cot-r>-cD(MC>b-00 

COt^-C^OCOCOOSOUSUSOSCD'""" " 



3 OO t^ CO us U5 "- 



- M CM .-H C^ 



I- 



oococDr^a;QOcjO('--^cooicocooo 

CMOiCOOCOOiC-IOOiOOCO'TC^CMWS 
COU3USt--r-COCOCOCOU5000COI>.0 

uscoc^i-^cor— eo^-tco-^oooicor-cD 

OO CO CO CO (M CO Cfl M »-< «— « 



IMCM •-1 »-H 



CO»OOOOOOUSO-rt— USUSQOCOCM 
Osi-.-ruSUScD01QCQCC0C^»C'1C^(M-:r' 

oooii— "(Mt'-ooTrusoioot't-OQwsoo 
ooc^-^OoocM(--t-.-io:c^us-^«C'r^ 

USCDCSC^CO-fUSCOt^Ot^COOlCOOO 



CJ CO coco 



ooo(— CQOii-Ht— b-T-ieo-foooous 

iMCOi— 'COOOCDCOI'-t-'CDQOOOUS-fOO 
■rft'--r.-HlM-t'WSOt^fOCDUS(-uSCO 

05-rQCi— cor^-roccDC-jcoc-iusoCTT 
CO r^ 00 o -^ ^ CI CO CO oi 'O »o r- CI I-- 



Ol -f CD t-- t- Cfj I 



-Oiust-.-ri-cO'-i 



r^COCOCJ»OUSCO(MUS(MUSO»Ct-»'S 

COOiCDCJ'-'t— ■^QC'T^USCO'— 'TfUSCO 

-rooaoooocoo^Ocooc-^'r^r-- 

Tf-^Oust^oO'^ooaocDcoc-it-OO 
coi-coococooaoususoicc-ros-^ 

US0CI-«D»OUS-r-t'Ol'M— 'CI 



ooooc 



i0U30uS000Us'-i'" 

OOOt-HCMC^ICO-^uSt^^ I 



■:= ^ 



3 -T3 -O T3 -O T3 -^ 



j-tr-a-o-o-o-o-o-a 



S 15 ^2.=^ 



c c! g 3 :=! 3 , 



3 300C 



o o o o »o o »o o o o»o ^ ^ _ _ 



"-a3w5Cin-^«au5=ir5g3- 



c 



S g £ 

3 S3 

?5 2 =« 

« C ►! 



C'lCO'^ilOCDt^QCOSO'— 'C-lCO'^USeOt-QO Oi O^— '•MCOTUScDr^OOOiO'— •CJCO 



3 CO CO CO CO CO CO CO ^ 



usustcususustoususocotococD 



sSi 



146 



STATISTICS OF INCOME FOR 1947, PART 1 



'4C4co^u3<ot»ooo>0'^C9co^KCt&h*oooao«-4C>4eo^***Ator~aoo>Oi-« 






'^•— <-HC0-rC0Q0C^'-»'»O»O^«D-T"CsiO»CCIO00t-CD-r'^»C00»O»CCI-H 






-o 5 



'^oO'^o><oo>t^eooo»oo>ooo>ftcO'r'e*5o>-^o»cor--»ococccc—»-foj'-r 



CT>«-"t>.|-- 



C^ C^ »« r* »0 U3 GO 



C'jr-(-^c^cor-ic-r»oi^cD«— icooot^ocoocQfcc^co«Dco-»' 



^^^(M^ 









>»OOseo<0'^fOccoooos-r!r!0>oocroi-<Mco'MC*5cocicOi— " 

, — —.*, ^ .« . .. CC O 1^ »C ^ Ol t-* -H O '^ r^ O I - CO C^4 CI ^ C*3 

■•o>eooooicoc^c*5't"t^500it^oow30cccO"s*ccc^<:^ieDC'3«— '^H 



S^ o 



0iiC'-«l0t~--f.-'fCr^W3CD-riO01OC^00':0C'Ji?-1C0«-'«CiCOt-*r'-C00000-f 
C^CO:0^-h^COOC*3COC^-rOOOOr-.COC-)COt'»COCOCO'-«OOOOC*300i£iCC»MO'M 

«-fi-H«co-^-^»coiojt'.r^ccco^<'^^t«cococooic«Ci00cocc' co *»^ 



^^^^^rt^^^^tftU^, 



)CO*OOCOO<MOO^Oi— liOiOiOb-'" 



cC't-U5^-Ot^t^OOO»-'50CT>0»C 



00<OOi<MOiW3"^t-00-T'ir>JO!OCOW50COQOr-.t^PC'-<055DiOOOCOC^I'-i-'00 






^iooo»ooceoc^i— »ooosoocococ^oo<-< 



^ »-i 1-1 T-« (M C 



) CO CM O OS CO I 



icvioo<— 11— 'r-i:00ico 

I ^ -^ CO C^ C^l ^ 



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-os»ftco(Mt^»o<MOiO)00cO'-'cccob»oo5CMco«oo^-»oco-rcoeooceoto 

CMcO<MC^OOSCOC0C00ii0C0»Oc0Osc^lt-OC0'n'00.-N.-.CO00Oi»O5OC0e0 
lOiOOiMO'^OOir-TCO'— 'OOiOse0O>»O00t 



.-tc^-^rrrt^ooo*--": 






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00.-«<MTfOOC<l'-'Or^CCGOO"^<MOt^COCOOi005»ftC^C>CDOW3-rO-^ 

C'JC0!M05r^I-''rr--H00e0OC?sO0C»CCC:0C0-^OO0CC*)«0C0-rcC';0-riCC0 

^o-— 'QscofOiOoor^ooc-j-rcioo-i>co-TCO'7'-rt^O^-ccicoccocoiCW5r-.o 

c^iiCOr^oaaQOiocoocutcM— '0»c--«QO-rcoccco-ru5:r;!:r-OQCc-iiCcoco 



i-ti-HCO-fiOOCOlOC 



I OC CO lO CM c 



»-*CMCM>— "•— CMCMM'-i.-H'-'T-..-..-. 



lOOsoccot— ro-roito 






MOiom^cooiocMimocoocMcooi'^wsoiOiccoooocciaoc 



.QO.-'OCOCM'— iOOSOSQC»OOl--C 



i-oi ^ -r-r 



r- o r- CD OJ — I- CO 



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(McooocMi-Hi^>o»ocM'rr^cococD^-toi>-M'r--.»ocMacoccMO-rcMOO". cico 



i-'CMCO'^cot^oor^i 



lOt^OOiOCOCQOOit— r--OSOOCMiOOC»Off 



Oioooiocot'-o-f-^cocir-cci— ■■n'1— 'CCcorot--.t-co-Tt^cMCM-Tacoo 



OlOlOC0O»-iCMOt^00O»0'^C'IOfc 

JOiocot'-o-f-^cocir-cci— ■■— 

-lOcOCDTft-OOiCDCO-rClOiC 

cou505CMOOcot^cocDt-*a>qicMcoeO'" 



5 CO CO CO 1/5 - 



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-^torot--.t-co-Tt^cMCM-TacoocMi- 

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■OCMOOM-.— >05t>-C0CM'— 'tOCOCO*-* 
D CO CM <-i i-i t-i CM *-t 



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STATISTICS OF INCOME FOR 1947, PART 1 



147 



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148 



STATISTICS OF INCOME FOR 1947, PART 1 






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STATISTICS OF INCOME FOR 1947, PART 1 



149 



c<)eo-^u5co*^QOa>OF^csicc^»OOb»oo 



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150 



STATTSTK'H OF INCOME FOR 19 J7, I'AR'P 1 









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82 



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STATISTICS OF INCOMK I'^OR 1947, PART 1 



151 



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152 



STATISTICS OF INCOME FOR 1947, PART 1 



•i-^i 






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STATISTICS OF INCOME FOR 1947, PART 1 



159 



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STATISTICS OF INCOME FOR 1947, PART 1 



161 



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162 



STATISTICS OF INCOME FOR 1947, PART 1 



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X^i-ii-i*^^^^^^c^c^c^c5wwc^c^c^c^cocococo 



STATISTICS OF INCOME FOR 1947, PART 1 



163 



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164 



STATISTICS OF INCOME FOR 1947, PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



165 



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166 



STATISTICS OF INCOME FOR 1947, PART 1 



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^^c«cO'V»ocot^ooo4 0^Hc^cO'rw3<or>-oooao«-"C«cO'<»<»o<or*ooo»o^^e»ieo 



STATISTICS OF INCOME FOR 1947, PART 1 



167 



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168 



STATISTICS OF INCOME FOR 1947, PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



171 



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172 



STATISTICS OF INCOME FOR 1947, PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



173 



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174 



STATISTICS OF INCOME FOR 1947, PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



175 



Table 11. — Individual returns rvith adjusted gross income for 1947, by States 
and Territories: Number of returns, salaries and ivages, dividends, interest, 
adjusted gross income, and tax liability 

[Money figures in thousands of dollars] 



States aud Territories 



Number of 
returns 
(taxable 

and 

non- 
taxable) 



Salaries 

and 
wages '" 



Divi- 
dends " 



Interest " 



Adjusted 

gross 
income ^ 



Tax 
liability ' 



Alabama 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois. 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota , 

Mississippi 

Missouri , 

Montana 

Nebraska.. 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon , 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee. 

Texas 

Utah , 

Vermont 

Virginia 

Washington 5' 

West Virginia 

Wisconsin. 

Wyoming 



1,229,414 

411,840 

539,329 

9,460,970 

880,076 

2,176,539 

300,664 

1,031,923 

1,430,591 

1,461,922 

447,956 

305,583 

9,075,919 

3,025,664 

1,349,045 

1,041,478 

1,314,648 

1,249,311 

617,571 

2,172,646 

4,447,238 

6,092,353 

1,946,591 

487,121 

2,642,431 

363,173 

685,861 

177,477 

408,729 

5,075,812 

250,980 

15,883,792 

1,669,770 

215,110 

7,368,102 

1,034,076 

1,203,998 

9,274,851 

746,960 

846,264 

222,729 

1,470,235 

3,975,202 

464,623 

232,392 

1,854,899 

2,098,003 

1,322,015 

2,557,691 

190,389 



22,069 
9,000 
11,587 

386,029 
32,801 

128,666 
35,490 
37,914 
88,922 
54,181 
14,042 
5,721 

323,855 
65,996 
36,907 
24,616 
45,350 
37,537 
21,249 
83,610 

210,596 

160,661 
63,016 
8,685 

120,619 

9,846 

23,004 

9,831 

17,765 

167,165 
5,552 

842,490 

62,677 

4,066 

248,239 
24,013 
25,491 

345,630 

35,971 

17,357 

5,616 

41,898 

117,012 
10,839 
8,501 
63,277 
47,846 
29,543 
83,651 
5,054 



7,029 

4,580 

4,078 

131,268 

11,756 

22,368 

3,438 

13,465 

25,410 

8,092 

1,983 

2,808 

68,715 

18,510 

15,833 

9,824 

10,550 

9,132 

6,318 

24,306 

49,213 

44,461 

20,978 

4,005 

27,682 

4,963 

6,393 

3,311 

5,917 

45,670 

2,100 

208,212 

6,928 

2,533 

54,099 

9,028 

12,038 

72,888 

8,010 

4,335 

3,620 

9,107 

38,777 

3,135 

3,224 

11,425 

22,578 

4,544 

26,413 

1,925 



1,523,984 


147 


564,075 


59 


758,538 


72 


13,248,199 


1,744 


1,285,366 


150 


2,683,657 


358 


402,502 


73 


1,276,150 


167 


1,979,727 


233 


1,834,569 


203 


585,771 


69 


486,631 


49 


11,839,400 


1,578 


3,970,316 


446 


2,573,459 


284 


1,829,340 


204 


1,754,365 


178 


1,662,196 


179 


746,701 


71 


2,694,318 


314 


5,324,044 


639 


7,380,259 


837 


2,936,788 


321 


673,561 


66 


3,602,099 


426 


593,867 


66 


1,348,932 


154 


229,985 


30 


506,288 


53 


6,036,480 


720 


391,122 


42 


20,015,459 


2,702 


2,098,719 


201 


546,809 


57 


9,053,107 


1,079 


1,529,733 


154 


1,664,988 


202 


11,303,195 


1,340 


919,538 


112 


1,028,441 


90 


545,223 


59 


1,865,052 


194 


5,850,745 


721 


601,185 


54 


292,559 


28 


2,271,229 


240 


2,804,714 


338 


1,539,024 


150 


3,392,629 


373 


281,391 


32 



,622 
,768 
,077 
,660 
,789 
,909 
,712 
,665 
,838 
,937 
,056 
,607 
,091 
,944 
,776 
,268 
,684 
,607 
,292 
,978 
,662 
,326 
,656 
,254 
,661 
,795 
,688 
,480 
,213 
,088 
,269 
,703 
,856 
,062 
,120 
,580 
,819 
,729 
,511 
,443 
,432 
,707 
,193 
,439 
,012 
,268 
,898 
,185 
,328 



50 



Total 54,809,740 



114,731,956 



4,281,453 



1,116,975 



150,326,429 



18,084,485 51 



For footnotes, see pp. 204-206; for extent to which data are estimated, see pp. 44-52. 



176 



STATISTICS OF INCOME FOR 1947, PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



177 



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178 



STATISTICS OF INCOME FOR 1947, PART 1 






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STATISTICS OF INCOME FOR 1947, PART 1 



179 



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STATISTICS OF INCOMi: FoR 1947, PART 1 



185 



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186 



STATISTICS OF INCOME FOR 1947, PART 1 









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STATISTICS OF INCOME FOR 1947, PART 1 



187 



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STATISTICS OF INCOME FOR 1947. PART 1 



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194 



STATISTICS OF INCOME FOR 1947, PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



195 



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196 



STATISTICS OF IN'COMl-: FOR 1'»17, I'AH'l' 1 



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STATISTICS OF INCOME FOll 1917, IWRI' I 



197 



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198 



STATISTICS OF INCOME FOR 1947, PART 1 



So, 



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STATISTICS OF INCOME FOR 1947, PART 1 



199 



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202 



STATISTICS OF INCOME FOR 1947, PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



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204 



sTATis'rics OK iNcuMr; Koi; mmt, I'Airr i 



Fi,<)fii(if(fi for iudividmd tables 1-15, pages 65-206'. 
(FacsimilfK of rrturn forms, to which rcferonrps aro maHo, appoar on pp. 'l!>0 .")()().) 



' Adjusted uross income classes are basetl on the 
amount of adjusted gross income (see note 2), 
regardless of the amount of net income or net deficit 
when computed; returns with adjusted gross deficit 
are designated "No adjusted gross income" and the 
size of the deficit is disregarded. 

' Adjusted gross income means gross income 
minus allowable trade and business deductions, 
expenses of travel and lodging in connection with 
employment, reimbursed expenses in connection 
with employment, deductions attributable to rents 
and royalties, certain deductions of life tenants and 
income beneficiaries of property held in trust, and 
allowable losses from sales or exchanges of property. 
Should these allowable deductions exceed the gross 
income, there is an adjusted gross deficit. 

3 Tax liability after deducting tax credits re- 
lating to income tax paid at source on interest from 
tax-free covenant bonds and to income tax paid to a 
foreign country or possession of the United States. 
Such credits are reported only on returns with 
itemized deductions. 

* This class includes nontaxable returns with 
adjusted gross income exceeding the class limit. 

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

' Less than 0.005 percent. 

' Not computed. 

8 Adjusted gross deficit. 

' Adjusted gross income less adjusted gross 
deficit. 

1" Salaries and wages include annuities, pensions, 
and retirement pay reported in the schedule for 
salaries; but exclude wages not exceeding $100 per 
return from which no income tax was withheld, 
reported as other income on Form W-2 (see note 20). 

1' Dividends, foreign and domestic, include par- 
tially tax-exempt dividends on share accounts in 
Federal savings and loan associations, but exrliide 
dividends not exceeding $100 per return reported as 
other income on Form W-2 (see note 20) and all 
dividends received through partnerships and 
fiduciaries. 

'2 Interest received includes interest on notes, 
mortgages, bank deposits, corporation bonds before 
amortization of bond premium, and taxable and 
partially tax-exempt interest on Government obli- 
gations before amortization of bond premium; also 
includes, when received through partnerships and 
fiduciaries, partially tax-exempt interest on Govern- 
ment obligations and partially tax-exempt divi- 
dends on share accounts in Federal savings and loan 
associations. Excludes interest, not exceeding $100 
per return, reported as other income on Form W-2 
(see note 20). 

'» 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. 

1* Net profit from rents and royalties is the excess 
of gross rents received over deductions for depreci- 
ation, repairs, interest, taxes, and other expenses 
attributable to rent income; and the excess of gross 
royalties over depletion and other royalty expenses. 
Conversely, net loss from these sources is the excess 
of the respective expenses over gross income 
received. 

'^ Net profit from business is the excess of gross 
receipts from business over deductions for business 
expenses and the net operating loss deduction due 
to the unaV^sorbed 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. 

" 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. 

" Net gain or loss from sales or exchanges of 
capital assets is the net gain or the allowable loss 
used in computing adjusted gross income. Each is 
the result of combining net short- and long-term 
capital gain and loss and any capital loss carry-over 
from the years 1942-1946, inclusive, not previously 
deducted; however, the allowable deduction for the 
loss 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, non- 
business bad debts, certain distributions from em- 
ployees' 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. 

18 Net gain or loss from sales or exchanges of 
property other than capital assets is that from the 
sales of (1) property used in trade or business of a 
character which is subject to the allowance for 
depreciation, (2) obligations of the United States or 
any of its possessions, a State or Territory or any 
political subdivision thereof, or the District of 
Columbia, issued on or after March 1, 1941, on a 
discount basis and payable without interest at a 
fixed maturity date not exceeding 1 year from date 
of issue, and (3) real property used in trade or 
business. 

!>' Income from estates and trusts excludes par- 
tially tax-exempt interest on Government obliga- 
tions and paiifially tax-exempt dividends on share 
accounts in Federal savings and loan associations. 
(In computing the distributible income of an estate 
or trust, the net operating loss deduction is allowed.) 

■' Miscellaneous income includes alimony re- 
ceived, prizes, rewards, sweepstakes winnings, 
gambling profits, recoveries of bad debts or insur- 
ance received as reimbursement for medical expenses, 
if deduction for either was taken in a prior year. 
For returns with standard deduction, there is in- 



(Footnotes continued on p. 205) 



STATISTICS OF INCOMIC FOR 1947, PAirr 



205 



Footnotes for individual tables 1-15, pages 65-20S — Continued 

(Facsimiles of return forms, to which references are made, appear on pp. 490-500.) 



eluded $45,887,000 of dividends, interest, and wages 
not subject to withholding, but not exceeding in 
total $100 per return, reported on 1,099,440 returns, 
Form W-2. 

" Exemption, for purposes of both the normal 
tax and the surtax is $500 for the taxpayer, $500 for 
the taxpayer's spouse if not dependent upon another 
person, and $500 for each closely related dependent 
(specified by law) who had less than $500 income 
and who received from the taxpayer more than 
one-half his support for the year. 

'" Payments on 1947 declaration of estimated 
tax include the credit for overpayment of prior 
year tax as well as the aggregate payments made on 
"the declaration. Form 1040-ES. The frequency of 
returns with such payments includes returns show- 
ing credit only, cash payments only, and those 
showing both. 

-3 Returns with standard deduction are optional 
returns, Form W-2, and short-form returns. Form 
1040, with adjusted gross income, on both of which 
the tax is determined from the tax table; and long- 
form returns. Form 1040, with adjusted gross in- 
come of $5,000 or more on which the $500 standard 
deduction is used. 

2* Returns with itemized deductions are long- 
form returns. Form 1040, on which nonbusiness de- 
ductions are itemized; long-form returns. Form 
1040, with no deductions filed by spouses of tax- 
payers 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. 

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

^ Interest, reported on returns with itemized 
deductions, is that paid on personal debts, bank 
loans, or mortgages, but excludes interest on busi- 
ness debts reported in schedules for business or rent 
income, and interest on loans to buy tax-exempt 
securities, single-premium life insurance, or endow- 
ment contracts. 

-' Taxes paid, reported on returns with itemized 
deductions, include personal property taxes. 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 excludes Federal income taxes; estate, 
inheritance, legacy, succession, or gift taxes; taxes 
on shares in a corporation which are paid by the 
corporation without reimbursement from the tax- 
payer; taxes deducted in the schedules for business 
or rent income; income taxes paid to a foreign coun- 
try or possession of the United States if any portion 
thereof is claimed as tax credit; and Federal social 
security and employment taxes paid by or for the 
employee. 

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

2' Medical, dental, etc., expenses, reported on 
returns with itemized deductions, paid for the care 
of the taxpayer, his spouse, or dependents, not com- 
pensated by insurance or otherwise, which exceed 



5 percent of the adjusted gross income. The deduc- 
tion is limited to $1,250 if one exemption is claimed, 
or to $2,500 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 col- 
lection of taxable income or in the management of 
property held for the production of taxable income, 
amortizable bond premium, special deduction for 
the blind, the taxpayer's share of interest and real 
estate taxes paid by a cooperative apartment corpo- 
ration, and gambling losses not exceeding gambling 
gains reported in income. 

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

'2 Net deficit reported on nontaxable returns, 
Form 1040, classified as returns with itemized de- 
ductions, consists of adjusted gross deficit on short- 
form returns and the net deficit on long-form returns 
resulting from the combination of adjusted gross 
deficit and itemized deductions or from the excess 
of itemized deductions over adjusted gross income. 
There is a net deficit on 348,375 returns of which 
299,072 show adjusted gross deficit and 49,303 show 
adjusted gross income of various amounts and 
itemized deductions of larger amounts. 

'3 Nontaxable returns are those with no adjusted 
gross income and returns with adjusted gross income 
which, when reduced by deductions, standard or 
itemized, and exemptions, results in no tax liability. 
The 1,111,071 nontaxable returns with adjusted 
gross income and with itemized deductions include 
49,303 returns with net deficit. 

" 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; how- 
ever, they are included in totals. For description of 
sample, see pp. 44-52. 

35 Less than $500. 

"> Frequency of returns exrhides the num'oer of 
returns. Form W-2, with this source of income re- 
ported as other income (see note 20). 

" Frequency of returns includes 1,099,440 re- 
turns. Form W-2, showing other income consisting 
of dividends, interest, and wages not subject to 
withholding, but not exceeding in total $100 per 
return. 

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. 44-52. 

3' Number of returns is subject to sampling vari- 
ation of more than 100 percent and is considered 
too unreliable for general use; therefore, the number 
is not shown separately, but is included in the totals. 
For description of sample, see pp. 44-52. 

^f Net income classes are based on the amount of 
net income (see note 31); returns with net deficit 
(see note 32), regardless of amount, are in aggregate 
under "No net income." 

•" Average tax is based on the tax liability after 
deducting the two tax credits relating to income tax 
paid at source on interest from tax-free covenant 
bonds 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. 



(Footnotes continued on p. 206) 



206 



STATISTICS OF INCOME FOR 1947, PART 1 



Footnotes for individual tables 1-15, pages 65-203 — Continued 

(Facsimiles of return forms, to which references are made, appear on pp. 490-500.) 



<2 Returns with normal tax and surtax consist of 
(1) the optional returns. Form W-2, and short-form 
returns, Form 1040, wherein the optional tax is paid 
in lieu of normal tax and surtax, and (2j long-form 
returns, Form 1040, on which the regular normal tax 
and surtax are reported, that is, all taxable long- 
form returns except those on which the alternative 
tax is imposed (see note 43). 

*^ Returns with alternative tax are long-form 
returns. Form 1040, wherein (1) the net income in- 
cludes a net long-term capital gain or an excess of 
net long-term capital gain over net short-term capi- 
tal 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 
assets. Alternative tax (not effective on returns 
with surtax net income under $18,000) is the sum 
of (1) a partial tax computed at the regular normal 
tax and surtax rates on net income reduced for this 
purpose by the amount of such long-term capital 
gain, and (2) fifty percent of such long-term gain. 
<* Number of returns is subject to sampling vari- 
ation of more than 100 percent. The number of 
returns and data associated with such returns are 
not shown separately since they are considered too 
unreliable for general use; however, they are in- 
cluded in the totals. For description of sample, 
see pp. 44-52. 

■•^ Joiht returns of husbands and wives include 
all combined returns of husbands and wives. Form 
W-2, whether community or noncommunity income 
is reported, even though the tax is determined on 
the basis of the 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 basis 
of separate incomes. An unequal number of returns 
for men and for women is the result of insufficient 
data to identify returns of married persons, and the 
use of samples as a basis of estimating data. 

*'' Separate community property returns of hus- 
bands and wives exclude 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 
income. An unequal number of returns for men and 
for women is the result of insufficient data to iden- 
tify returns of married persons, and the use of sam- 
ples as a basis of estimating data. 

■" Adjusted gross deficit less adjusted gross 
income. 

■" Number of exemptions is the total number of 
exemptions claimed; that is, exemption for the tax- 
payer, for the taxpayer's spouse on a joint or com- 
bined return, and for each dependent claimed. 

*" Short-term applies to gains and losses from the 
sales or exchanges of capital assets held for 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. The amount reported 
is the combination of short gains and losses, in- 
cluding those received through partnerships and 
common trust funds, and the capital loss carry-overs 
from the five preceding years to the extent not 
previously eliminated. 

*' Long-term applies to gains and losses from 
sales or exchanges of capital assets held for more 
than 6 months and 50 percent of the recognized gain 
or loss thereon is taken into account in computing 
net long-term capital gain or loss. The amount re- 
ported is the combination of long gains and losses 
including those received through partnerships and 
common trust funds. 



'2 The capital loss carry-over reported on the 
1947 return is a combination of the 1946 net capital 
loss and the remaining capital loss carry-overs from 
1942 1945, inclusive, not offset by the net capital 
gains in the succeeding years, 1943 through 1946. 
A net capital loss of any year, to be used as a capital 
loss carry-over, is the excess of current year capital 
losses over the .sum of (1) current year capital gains 
and (2) the smaller of $1,000 or current year net 
income (adjusted gross income if taxed under Sup- 
plement T) computed without regard to capital 
gains and losses. The net capital loss may be carried 
forward as a short-term capital loss for the five 
succeeding years to the extent not previously 
eliminated. 

^' Includes Alaska. 

'' Number of returns is subject to sampling vari- 
ations of 30 percent or more, depending on the 
number in the cell. For description of sample, see 
pp. 44-52. 

'* If the sole proprietor is engaged in two or more 
kinds of business, each kind of business is classified 
independently. 

'^ The number of businesses tabulated is the 
actual number of businesses, except that if the tax- 
payer operated more than one business of the same 
kind, they are counted as one business. In the case 
of cominunity property returns where the business 
income is divided between spouses, the business is 
counted only once. 

" For businesses with net profit for which no 
schedule is submitted, the amount of net profit is 
tabulated both as total receipts and as net profit. 

58 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. 

'^ 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 respective 
group. For description of sample, see pp. 44-52. 

■"f 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. 44-52. 

" Size of total receipts is based on the amount 
of total receipts for each kind of business. Total 
receipts include the entire income from buisiness or 
profession. For businesses with profit which have 
no schedule, the net profit is substituted for total 
receipts. 

'2 Net profit or net loss from business, tabulated 
in the tables for business data, is the current year 
profit or loss resulting from the operation of each 
kind of business owned by the sole proprietor, dis- 
regarding the net operating loss deduction, if any, 
carried over from 2 preceding years. 

I" Size of net profit is based on the amount of 
current year net profit for each kind of business 
operated by the taxpayer. Current year net profit 
is the result of business transactions for the current 
year, without consideration of the net operating 
loss deduction allowed for the purpose of computing 
adjusted gross income. 



INDIVIDUAL RETURNS AND TAXABLE FIDUCIARY RETURNS, 

1913-1943 

INDIVIDUAL RETURNS ONLY, 1944-1947 



HISTORICAL TABLES 

6. Number of returns, income, tax, and tax credits, 1 91 3-47. 

7. Number of returns, income, tax, and effective tax rate, 

by income classes, 1914-47. 

8. Sources of income, deductions, and income or deficit, 

1916-47. 

9. Number of returns, income, and tax, by States and Terri- 

tories, 1938-47. 



207 



208 



STATISTICS OF INCOME FOR 1947. PART 1 



Table 16.— Individual returns and taxable fiduciary returns, tvith net income, 
19i:j-It3; individual reUirns with adjusted gross income, 19JfJ!t-i7 : Nurnher 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 (includ- 
ing fiduciary returns for 1943 only), and ivith no adjusted gross income, 
1944-47 : Number of returns and net deficit or adjusted gross deficit 

[Money figures m thousands of dollars) 





Returns with net income, ' 1913-43; returns with adjusted gross income, ' 1944-47 




Number of returns 


Net income, * 
191.3-43; 
adjusted 

gross 
income, ' 
1944-47 


Tax before tax credits 


income year 


Total 


Taxable 


Nontaxable 


Percent of 
total 


Normal tax 
and surtax ' 


12! 2 per- 




Tax- 
able 


Non- 
tax- 
able 


on capital 
net gain 


Individual rcturn.s 
and taxable fi- 
duciary returns: 

ion " 


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 
(43,602.456 










3,900,000 
4,000,000 
4,600,000 
6,298,578 
13,652,383 
15,924,639 
19,859,491 
23,735.629 
19,577,213 
21,336,213 
'< 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 
1* 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 

" 795,381 

1,127.722 

1,269,630 

1,075,054 

719,387 

829,991 

'« "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 

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 


362,970 
2,707,234 
3,392,863 
4,231,181 
5,518.310 
3,589.985 
3.681,249 
4,270,121 
4,489,698 
2,501,166 
2,470,990 
2,440,941 
2,523,063 
2,458,049 
2,037,645 
1,525,546 
1,936,095 
1,747,740 
1,795.920 
2,110,890 
2,861.108 
3,371,443 
3,048,545 
3.959,297 
7,504,649 
17,587,471 
27,718.534 
40,318,602 


74.066 
765.656 
1,032,251 
1,101,579 
1,741,634 
3,072,191 
3,106,232 
3,428,200 
2,880,090 
1,669,885 
1,667,102 
1,660,606 
1,547,788 
1,586.278 
1,669.864 
1,700.378 
1,941,335 
1,975,818 
2,298,500 
2,464.122 
2,5.52,391 
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 














31,066 
» 38,916 

48,603 
117,571 
112,510 
134,034 
233,451 
284,654 

65,422 

19,423 
6,039 

16,435 


Alternative 
Ux« 


279,522 
328,832 
591,397 

1,095,080 
443,593 

1,030.445 


Individual returns: 

1944 

1945 

1946.- 

1947 


46,919.590 
49,750,991 
52,600,470 
54,799,936 


42,354.468 
42,650,502 
37,915,696 
41,578,524 


4.565,122 
7,100,489 
14,684,774 
13,221,412 


90 
86 
72 
76 


10 
14 
28 
24 


116,714,736 
120,301,131 
134,330,006 
150,295,275 


14,961,364 
15,055,476 
14,006,830 
16,323,224 


1,263,364 
2,005,676 
2,085,060 
1,769,131 



For footnotes, sec pp. 241-245. 



STATISTICS OF INCOME FOR 1947. PART 1 



209 



Table 1Q. —Individual returns and taxable fiduciary returns, with net income, 
191o-43 ; individual returns with adjusted gi-oss income, 194^4.-^.7 : Number of 
returns, net income or adjusted gross income, tax before tax credits, tax 
credits, and tax; also individual returns ivith no net income, 1928-43 (includ- 
ing fiduciary returns for 1943 only), and with no adjusted gross income, 
1944-47 : Number of returns and net deficit or adjusted gross deficit— Con- 
tinued 

[Money figures in thousands of dollars] 





Returns with net income, ' 1913-43; returns with adjusted gross 
income, ^ 1944-47— Continued 


Returns with no net 
income, '1928-43; 




Tax before tax 
credits— Cont. 


Tax credits 


Tax 11 


justed gross income, 
1944-47 




Number 

of 
returns 






Total 


25 percent 
of tax on 

earned net 
income ' 


12'/^ per- 
cent on 
capital 
net loss 


Total 


Net deficit,' 
1928-43; 
adjusted 

gross 
deficit, * 
1944-47 


Individual returns and tax- 
able fiduciary returns: 
1913 '- 


28,254 

41,046 

67,944 

173,387 

" 795,381 

1,127,722 

1,269,630 

1,075,054 

719,387 

861,057 

» 15 882,222 

743,939 

766,784 

761,440 

861,582 

1,204,170 

1,029,379 

511,713 

287,803 

401,878 

425,019 

511,400 

657,439 

1,214,017 

1,141,569 

765,833 

928,694 

1,496,403 

3,907,951 

8,926,712 

f 14,606,821 








28,254 

41,046 

67,944 

173,387 

» 795,381 

1,127,722 

1,269,630 

1,075,054 

719,387 

861,057 

i< >' 661,666 

704,265 

734,555 

732,471 

830,639 

1,164,254 

1,001,938 

476,715 

246,127 

329,962 

374,120 

511,400 

657,439 

1,214,017 

1,141,569 

765,833 

928,694 

1,496,403 

3,907.951 

" 8,926,712 

" 14,590,018 

2" 17,145,912 

16,216,401 
17,050,378 
16,075,913 
18,076,281 






1914 












1915 












1916 












1917 












1918 












1919 












1920 . 












1921... 












1922 












1923 






16 220,555 
39,673 
32,229 
28,969 
30,943 
39,916 
27,441 
34,998 
41,676 
71,915 
50,899 






1924. . 


30,637 
24,570 

24,647 
24,915 
34,790 
22,062 
24,886 
17,491 


9,036 

7,659 
4,322 
6,028 
5,128 
5,378 
10,112 
24,185 
71,915 
50,899 






1925.... 






1926 _.-. 






1927. 






1928.... . 


72,829 

92,545 

144,867 

184,583 

206,293 

168,449 

104,170 

94,609 

73,272 

83,904 

100,233 

82,461 

112,697 

99,828 

163,136 

216,738 


499,213 


1929 


1,025,130 


1930 


1,539,452 


1931- . 


1,936,878 


1932 


1,480,922 


1933 




1,141,331 


1934 




412,859 


1935 


Credits 
for 

foreign 
tax paid 
and tax 
paid at 
source " 






381,353 


1936 






286,632 


1937 






308,518 


1938 . -. 






354,156 


1939 






284,327 


1940 






311,385 


1941 . 






292,023 


1942. 






198,598 




16,803 




16,803 


226,346 












Individual returns: 

1944 


16,224,728 
17,061,152 
16,091,890 
18,092,355 


8,327 
10,774 
15,977 
16,074 




8,327 
10,774 
15,977 
16,074 


191,905 
181,792 
216,077 
299,072 


249,771 


1945 




292,472 


1946-. 




247,206 


1947 




559,193 









For footnotes, see pp. 241-245. 



210 



STATISTICS OF INCOME FOR 1947, PART 1 



Table n.— Individual returns and taxable fiduciary returns, with net income, 
by net income classes: Number of returns, 19H-A3, 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, 1944-47 ; 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, 1944-47 

[Income classes and money figures In thousands of dollars] 



Net income " classes 


Number of returns 


1914 


1915 


1916" 


1917 


1918 


1919 


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






















1,640,758 

838,707 

560,763 

270,666 

112,502 

30,391 

12,439 

3,302 

2,347 

559 

315 

141 


1,516,938 

1,496,878 

932,336 

319,356 

116,569 

28,542 

9,996 

2,358 

1,514 

382 

178 

67 


1,924,872 


2 under 3 








1,569,741 




149,279 

127,448 

58,603 

14,676 

5,161 

1,189 

769 

216 

114 

60 


127,994 

120,402 

60,284 

17,301 

6,847 

1.793 

1.326 

376 

209 

120 


157.149 

150,553 

80,880 

23.734 

10.452 

2,900 

2,437 

714 

376 

206 


1.180.488 


5 under 10 , 


438,851 


10 under 25 


162,485 


25 under 60 . 


37,477 


50 under 100 


13,320 


100 under 150 


2.983 


150 under 300 


1.864 


300 under 500 


426 


500 under 1,000 


189 


1 000 or more 


65 






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


357,515 


336.652 


429,401 


3,472,890 


4,425,114 


5.332.760 


Net income " classes 


Number of returns 


1920 


1921 


1922 


1923 


1924 


1925 


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




401,849 

2,440,544 

2,222.031 

1,072.146 

353,247 

132,344 

28,946 

8,717 

1.367 

739 

162 

63 

21 


402,076 

2,471,181 

2,129,898 

1,190,115 

391,373 

151,329 

35,478 

12,000 

2.171 

1.323 

309 

161 

67 


368,502 

2,523,150 

2,472,641 

1,719,625 

387,842 

170,095 

39,832 

12,452 

2,339 

1,301 

327 

141 

74 


344.876 

2,413,881 

2,112,993 

1,800,900 

437.330 

191,216 

47.061 

15,816 

3,065 

1,876 

457 

242 

75 


98.178 




2,67 1,950 

2,569,316 

1,337.116 

455,442 

171,830 

38,548 

12,093 

2,191 

1,063 

239 

123 

33 


1.071.992 


2 under 3 - 


842.528 




1,327,683 




503,652 


10 under 25 


236,779 


25 under 50 


59,721 


50 under 100 -.- 


20.958 


100 under 150 


4.759 


150 under 300 


3.223 


300 under 500 


892 


500 under 1,000 


479 




207 






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


7,259,944 


6.662.176 


6,787,481 


7.698,321 


7,369,788 


4,171,051 



For footnotes, see pp. 241-245. 



STATISTICS OF INCOME FOR 1947, PART 1 



211 



Table 17.— Individual returns and taxable fiduciary returns, with net income, 
by net income classes: Number of returns, 19H-U3, 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, 19^4-47 ; 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, iP^^-^ 7— Continued 

(Income classes and money figures in thousands of dollars] 



Net income " clasaes 


Number of returns 


1926 


1927 


1928 


1929 


1930 


1931 


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


119,513 

1,045,519 

837,792 

1,240,400 

560,549 

246,730 

57,487 

20,520 

4,724 

3,267 

892 

468 

231 


126,745 

996,098 

855,762 

1,209,345 

567,700 

252,079 

60,123 

22.573 

5,261 

3,873 

1,141 

557 

290 


111,123 

918,447 

837,781 

1,192,613 

628,766 

270,889 

68,048 

27,207 

7,049 

5,678 

1.756 

983 

511 


126,172 

903,082 

810,347 

1,172,655 

658,039 

271,454 

63,689 

24,073 

6,376 

5,310 

1,641 

976 

513 


150.000 

909,155 

767,684 

1,070,239 

550,977 

198,762 

40,845 

13,645 

3.111 

2.071 

552 

318 

150 


185,391 




862,153 


2 under 3 . - 


675,019 




912,630 




417,655 


10 under 25- 


137,754 


25 under 50.. 


24,308 


sounder 100 - 


7,830 


100 under 150 


1,634 


150 under 300 . 


1,056 


300 under 500 


268 


500 under 1,000 .- 


149 




77 






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


4,138,092 


4,101,547 


4,070,851 
72,829 


4,044,327 
92.545 


3.707.509 
144,867 


3,225,924 
184,583 










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 


1932 


1933 


1934 


1935 


1936 


1937 


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


359,688 

1,489,589 

967,956 

703,755 

251,014 

79.210 

18,480 

5,902 

995 

595 

140 

86 

20 


397,676 

1,480,717 

914,198 

599,075 

229,754 

75,643 

18,423 

6.021 

1,084 

695 

141 

81 

50 


320,460 

1,608,095 

980,682 

762,536 

290,824 

102,892 

20,931 

6,093 

982 

690 

116 

86 

33 


299,594 

1,777,931 

1,123,699 

873,673 

339,842 

123,564 

26,029 

8,033 

1.395 

896 

206 

109 

41 


277,803 

2,111,789 

1,317,752 

1,029,144 

440,886 

176,649 

41,137 

13,620 

2,606 

1,544 

330 

178 

61 


297,143 




2,524,763 


2 under 3 


1,571,996 




1,251,213 




471,171 


10 under 25 


178,446 


25 under 50 -.. 


38,948 


50 under 100 


12,318 


100 under 150.. 


2,269 


150 under 300. . . 


1,358 


300 under 500 


312 


500 under 1.000 


162 


1,000 or more . . 


49 






Total individual and taxable fidu- 
ciary returns, with net income.. 
Individual returns with no net income '.. 


3,877,430 
206,293 


3,723,558 
168,449 


4,094,420 
104,170 


4.575.012 
94.609 


5,413,499 
73,272 


6,350,148 
83,904 




4,083,723 


3,892,007 


4,198,590 


4,669,621 


5,486.771 


6,434,052 







For footnotes, see pp. 241-245. 



212 



STATISTICS OF INCOME FOR 1947. PART 1 



Table 17.— Individual returns and taxable fiduciary returns, with net income, 
by net income classes: Number of returns, 19H-43, net income, tax, and 
effective tax rate, 1916-^3 ; individual returns rvith adjusted gross income by 
adjusted f/ross income classes: Number of returns, adjusted gross income, 
tax, and effective tax rate, 19^/4.-/4.7 ; 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 -' classes 


Xumber of returns 


1938 


1939 


1940 


1941 


1942 


1943 


Individual returns and taxable fidu- 
ciary returns, with net income: ' 
Under 3, Optional Form 1040A, 








10,252,708 
1,976,368 
5,754,402 
4.722,477 
2,199,668 
fi.^fi<)01 


16,106.039 

3.228.706 

7,172,627 

5,430,790 

3,422,331 

785.785 

300,181 

65,137 

19.793 

3.585 

1.985 

415 

199 

40 


20 341 523 


Under 1 


389,871 

2,433,949 

1,614,982 

1,172,409 

415,.596 

140,781 

26.336 

7.2.59 

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 
539,1.59 


3 097 513 


1 under 22< 


fi 108.586 




6.341.990 

6,096,027 

1,107.412 

390.203 

86,203 


3 under 5 ._ 


10 under 25 ..- 


189,291 243 081 


25 under 50 


37,264 

10,673 

1,964 

1,131 

267 

128 

52 


49,521 

14,8.50 

2,784 

1,620 

387 

169 

57 


50 under UK) 


25,362 


100 under 150 


4,535 


1.50 under 300 


2,361 


300 under ,500 


456 


500 under 1,000 


222 


1,000 or more 


55 






Total individual and taxable 
fiduciary returns, with net 

income .... 

Individual returns with no net in- 


6,203,657 
100,233 


7,633,199 
82,461 


14,665,462 
112,697 


25,8.54,973 
99,828 


36,537,593 
163,136 


43,602,466 
216.738 








6,303,890 


7,715,660 


14,778,159 


25,954.801 


36.700,729 


43.819.194 







Adjusted gross income ■■' 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 or more , 

Total individual returns with adjusted gross income 
Individual returns with no adjusted gross income * 

(irand total 



Number of returns 



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 



46.919,590 
191.905 



47.111,495 



49.932.783 



4,716.303 

6,174,202 

7,259,343 

7.894,044 

7.430,633 

6,021.035 

7,036.187 

2,796,585 

2,.33 1,853 

4,52,271 

192,540 

100.361 

145.231 

39,101 

6,373 

3,339 

652 

323 

94 



52.600,470 
216,077 



52,816.547 



1947 



4.315,873 

5,437,964 

6.363.078 

7.357.596 

7.606,050 

6.846,245 

9.162.536 

3,886,687 

2,837.585 

486.961 

201,300 

102,386 

146,782 

38.049 

6,35:1 

3,417 

658 

302 

114 



54,799,938 
299,072 



55,099,008 



For footnotes, see pp. 241-245. 



STATISTICS OF INCOMJ-; Full HM7, I'AJIT 1 



213 



Table n.—hidii'idual 7-eturns and taxable fiduciary returns, ivith net income, 
by net i}>come clai<ses: Nuinber of returns, 1914-JfS, net income, tax, and 
effective tax ntte, 19lH-.f,3 ; individual returns uufh adjusted, pross income by 
adjusted gross i)ieome classes: Number of returns, adjusted gross income, 
tax, and effective tax rate, 19JtU-A7 : also ac/gregates for individual returns 
with no net income, 1928-Ao (iyicluding fiduciary returns for 1948 only) and 
for individual returns with no adjusted gross income, i94-4--47'— Continued 

[Income classes and money figures in thousands of dollars) 





Net income ^ 


Net income -' classes 


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 under 25 

25 under 50 


1,958,156 
979,629 


50 under 100 


582,230 


100 under 150. ._ 


163.521 


150 under 300 


145.948 


300 under 500 

500 under 1 ,000 


61.343 
42,780 


1 000 or more . 


49,411 






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


6,298,578 


13,652,383 


15,924,639 


19,859,491 


23,735,629 


19,577,213 





Net income ^ 


Net income -' classes 


1922 


1923 


1924 


1925 


1926 


1927 


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


247,564 

3,630,571 

5,153,497 

4,500,558 

2,641,905 

2,255.872 

1.208,274 

805.224 

260.204 

266.814 

116.672 

107,671 

141,387 


252,513 

'< 3,693,642 

" 6,073,444 

14 6,469,195 

14 2.653,026 

n 2,538.079 

1.350.680 

833.898 

280.656 

260.584 

124,569 

95,107 

152,072 


235,452 

3,564,474 

5,277,147 

6,827,924 

2,991,188 

2,855,397 

1,599.848 

1.066.784 

377.645 

374.609 

171.249 

158.462 

155,974 


58.306 

1,774,602 

2,047,970 

5,236.003 

3,463.852 

3,544,898 

2,032.239 

1.41S.94S 

572.860 

655.300 

339,774 

327,368 

422,457 


67.238 

1.747.917 

2.042.903 

4.872.789 

3.838.953 

3,660,622 

1,954,653 

1.389.339 

570,190 

661,412 

340,214 

317,881 

494,394 


72,231 




1,645,576 


2 under 3 - -- 


2,062,275 




4,700,816 




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 

300 under 500 

500 under 1.000 


787.270 
431,122 
378,167 


1,000 or more- - 


600,641 






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


21,336,213 


1* 24,777,466 


25.656.153 


21,894.576 


21,958,506 


22,545,091 



For footnotes, see pp. 241-245. 



214 



STATISTICS OF INCOME FOR 1947, PART 1 



Table 17 .—Individual returns and taxable fiduciary returns, with net income, 
by net income classes: Number of returns, 191/,-JtS, net income, tax, and 
effective tax rate, 191G-JtS; individual returns with adjusted gross income by 
adjusted gross income classes: Number of returns, adjusted gross income, 
tax, and effective tax rate, 19 Jf 1,-^7 ; also aggregates for individual returns 
with no net income, 1<j28-/,3 (including fiduciary returns for 19^3 only) and 
for individual returns witli no adjusted gross income, Ji/44-4''— Continued 

(Income claases and money figures in thousands of dollars) 





Net income ' 


Net income " claasea 


1928 


1929 


1930 


1931 


1932 


1933 


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


64,535 

1,520,832 

2,030,901 

4,048,098 

4,282,520 

4,037,853 

2,320,503 

1,857,878 

850,451 

1.157,131 

603,900 

070,802 

1.108,863 


73,742 

1,499,908 

1,958,595 

4„572,590 

4,481, .570 

4,025,233 

2,174,458 

1,040,470 

770,536 

1,087,410 

628,229 

069,878 

1,212,099 


86,892 

1,494,520 

1,804,162 

4,151,907 

3,723,763 

2,922,750 

1,383,019 

919,040 

374,171 

419,016 

207,131 

211,693 

359.905 


100,622 

1,399,430 

1,041,594 

3,51.5,710 

2,807,001 

2,006,721 

820,648 

528,049 

190,598 

212,059 

102,186 

102,311 

106,060 


231,140 

2,145,834 

2,437,251 

"2,597,915 

1 ,077.039 

1,160,398 

629.639 

393,200 

119,890 

118,008 

52,469 

57,874 

35,240 


264,784 




2,093.292 


2 under 3 - 


2.295,586 




2,207,458 




1,537,875 


10 under 25 - 


1,112,086 


25 under 50 


630.005 


50 under 100 -■. 


401,049 


100 under 150 


129,159 


150 under 300 


139,216 


300 under 500 .-. 


54,670 


500 under 1,000 


56,700 


1 000 or more 


86,867 






Total individual and tax- 
able fiduciary returns, 

with net income 

Individual returns with no net 


25,220,327 
2e 499.213 


24,800,730 
" 1,025,130 


18,118,035 
« 1,539,452 


13,004,996 
" 1,936,878 


"11,655,909 
2« 1,480,922 


11.008,638 
w 1.141,331 












Net in 


come' 






Net income •' classes 


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 

405,970 

117,744 

140,960 

43,832 

59,464 

57,775 


198,900 

2,534,828 

2,831,583 

3,249,107 

2,283,402 

1,822,271 

882,309 

535,772 

166,379 

179.911 

77,907 

73,811 

73.630 


187,113 

3,011,409 

3,325,252 

3,821,708 

2,977,790 

2,628,692 

1.400,493 

913.518 

311,279 

307,930 

124,523 

122,762 

107,641 


202,401 

3,592,283 

3,980,864 

4,646,965 

3,170,571 

2,639,518 

1.319,431 

824,261 

272,264 

272,724 

117.477 

114.399 

85,416 


259,833 

3,430,143 

4,091,500 

4,317,709 

2.783,893 

2,059,779 

886,398 

484,768 

158,413 

154,996 

78,441 

81,396 

110,103 


263,911 




4,327,850 


2 under 3 


6,201,699 




5,434,218 




3,241,406 


10 under 25 


2,416.728 


25 under 50 


1.079.972 


50 under 100 


617.798 


100 under 150 . .. 


193.969 


150 under 300 - 


187,482 


300 under 500 


81,387 


500 under 1,000 


74,090 


1,000 or more - 


81,370 






Total individual and tax- 
able fiduciary returns, 

with net income 

Individual returns with no net 


12,796,802 
"412,869 


14,909,812 
« 381,353 


19,240,110 
M 286,632 


21.238,574 
*> 308,518 


18,897,374 
» 354,156 


23.191,871 
" 284,327 







For footnotes, see pp. 241-245. 



STATISTICS OF INCOME FOR 1947, PART 1 



215 



Table n .—Individual reUirns and taxable fiduciary returns, with net income, 
by net income classes: Number of returns, 1914-4^3, net income, tax, and 
effective tax rate, 1916-43 ; individ%ial returns with adjusted gross income by 
adjusted gross income classes: Number of returns, adjusted gross iStcome, 
tax, and effective tax rate, 1944-47 ; 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, iS^;^-^7— Continued 

[Income classes and money figures in thousands of dollars] 





Net income ' 


Net income " clagses 


1940 


1941 


1942 


1943 


Individual returna and taxable fiduciary returns with net 
income: ' 

Under 3, Optional Form 1040A, not distributed 




17,531,107 

1,429,168 

8,872,128 

11,479.181 

8,000,997 

4,286,515 

3,583,574 

1,673,403 

994,006 

333,998 

322,432 

139,765 

115,661 

106,091 


25,715,974 

2,120,387 

10,869,168 

13,294,849 

12,453,166 

5,254,452 

4,452,963 

2,201,992 

1,324,652 

431,323 

394,634 

156.857 

132,358 

86.586 


31.086,413 


Under 1 


1,525,260 

7,361,338 

12,583,632 

6,014,768 

3,604,433 

2,785,641 

1,257,086 

712,495 

235,754 

226,596 

101,756 

84,224 

95,564 


1,989,496 


1 under 2 '* ... 


9,245,184 


2 under 3.. 


15,863.154 




22,181,366 




7,383,871 


10under25 - 


5,801,889 


25 under 50 


2,912,220 


sounder 100 .. . 


1,690.758 


100 under 150-- - 


544.220 


150 under 300... 


465.728 


300 under 500 . . 


172,486 


500 under 1,000 


149,986 


1,000 or more 


98,860 






Total individual and taxable fiduciary returns, with 


36,588,546 
"311,385 


58,868,025 
" 292,023 


78.889,362 
" 198.598 


99.585.627 




" 226.346 











Adjusted gross income ' 




Adjusted gross income " classes 


1944 


1945 


1946 


1947 


Individual returns with adjusted gross income: ' 

UnderO.5 


947.548 

4,594,223 

9,082,812 

11,988,824 

13,454,630 

14,530,659 

23,773,010 

12,432,205 

11,735,065 

3,602,112 

2,224,022 

1,504,311 

3,388,703 

1,926,020 

584,702 

510,236 

177,025 

149,017 

109,611 


1.498,401 

4,660,978 

9,213,989 

12,537,887 

14,236,038 

14,394,603 

23,142,517 

11,541,980 

12,273,236 

4,267.146 

2,668,955 

1,853,715 

4,052,666 

2,232,799 

661,464 

569,597 

202,032 

169,744 

123,384 


1,295,218 

4,652,820 

9,107,885 

13,818,825 

16,660,568 

16,467,266 

24,113,899 

12,380,802 

15,288,504 

5,460,356 

3.306,371 

2,232,572 

4,885,091 

2,593,410 

761,223 

660,887 

243,268 

216,896 

184,145 


1,169,815 




4,098,033 


1 under 1.5 " 


7,970,953 


1.5 under 2 . . . 


12,892,953 


2under2.5 


17,088,079 


2.5 under 3 


18.780,176 


3 under 4 . 


31,476.430 


4 under 5 " ....... 


17,229,570 




18,433,619 


10 under 15 . 


5,870,665 


15 under 20 . 


3.455,452 


20 under 25 


2.276,347 


25 under 50-. 


4,923,479 


50 under 100 


2,525,752 


100 under 150.. 


759,938 


150 under 300.. 


678,000 


300 under 500 


249,255 


500 under 1.000 


201,811 


1,000 or more. . 


214,946 






Total individual returns with adjusted gross income 


116,714,736 
2« 249.771 


120,301,131 
2« 292,472 


134,330,006 
26 247,206 


150,295,275 
2« 559,193 







For footnotes, see pp. 241-245. 



2li) 



STATISTICS OF IXCOMl'; VoR 11)17, PART 1 



TABr,K il.—Indioidual returns and taxable fiduciary returns, with net income, 
hi/ net iiirnvie classes: Number of returns, 19W,-J,.l, vet ivcnme, tar, and 
eljretire tax rate, HHd-.i-l ; imllridual returns with mljusled f/ross income by 
(idjusted f/ross income classes: Number of returns, (ul justed f/ross ivcome, 
tax, and effective tax rate, 19Ji/f-47; also uf/f/ref/ates for individual returns 
with no )iet income, 192S-4o' ( i^icliidinf/ fiduciary returns for 19^3 only) and 
for individual returns with no adjusted gross income, i94-4--4 7— Continued 

[Income classes and money figures in thousands of dollars) 





Tax" 


Net income " classes 


1916 


1917 


191S 


1919 


1920 


1921 


Individual returns and taxable 
fiduciary returns, with net in- 
come: ' 

Under 1 












174 






16,244 
9,097 
18,283 
44,066 
80,695 
76,593 
85,028 
55,766 
86,718 
50,228 
59,349 
109,425 


26,482 
35,415 
82,929 
93,058 
142,449 
130,241 
147,429 
95,680 
136,156 
79,165 
69,834 
88,885 


24,696 
28,258 
75,915 
91,538 
164,833 
154,946 
186,358 
118,705 
163,095 
86,031 
76,228 
99,027 


36,860 
45,508 
83.496 
97,886 
172.259 
154,265 
163,718 
86,588 
92,604 
47,043 
45.641 
49.185 


29,161 






20,712 




776 
6.301 
11,637 
11,603 
16,299 
12,423 
24,007 
17,951 
20,902 
51,487 


42,744 




68,871 


10 under 25 


126,886 


25 under 50 


112,910 


50 under 100 


115,712 


100 under 150 


52,330 


150 under 300 


61,496 


3U() under 500 


31,860 


500 under 1,000 ..- 


25,112 




31,420 






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


173,387 


691,493 


1,127,722 


1,269,630 


1,075,054 


■ - 





Tax" 


Net income " classes 


1922 


1923 " 


1924 


1925 


1926 


H 


Individual returns and taxable 
fiduciary returns, with net in- 
conie: ' 


247 
27,081 
20,730 
47,533 
70,388 
123,576 
125,697 
144,093 
71,337 
98,810 
43,488 
38,559 
49.518 


317 

'< 18,253 

» 16,606 

" 46,048 

» 54,075 

'< 103,109 

103,601 

108,879 

55,719 

62,104 

31,669 

25,498 

35,788 


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


69 

1,704 

3,809 

8,326 

19,149 

74,172 

120,089 

147,843 

79,472 

103,059 

55,722 

53,674 

06,867 


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 






1,234 


2 under 3 


3,970 




6,508 




20,665 


10 under 25 


74,226 


25 under 50 


119,475 


50 under 100 


156,675 


100 under 150 .-. 


87.398 


150 under 300 


123,776 


300 under 500 


73,760 


500 under 1,000 . .. 


64,266 


1.000 or more 


98,657 






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


861,057 


"661,666 


704,265 


734,555 


732,471 


830,639 



For footnotes, see pp. 241-245. 



STATISTICS OF INCOME FOR 1!}47, PART 1 



217 



Table n.— Individual returns and taxable fiduciary returns, ivith net income, 
hy net income classes: Number of returns, 1914-4^, net income, tax, and 
effective tax rate, 1916-A3 ; individual returns ivith. adjusted gross income by 
adjusted gross income classes: Number of returns, adjusted gross income, 
tax, and effective tax rate, 1944-A? ; 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, 1944-47'— Continued 

[Income classes and money figures in thousands of dollars] 





Tax" 


Net iocome " classes 


1928 


1929 


1930 


1931 


1932 


1933 


Individual returns and taxable 
fiduciary returns, with net in- 
come: » 

Under 1 


60 

1,550 

4,317 

7,475 

22,896 

82,758 

136,568 

194,447 

116,855 

182,514 

113,250 

116,424 

185,140 


17 

553 

1,404 

2,413 

9,551 

59.893 

113,904 

160,814 

99,560 

159,221 

97,336 

106,219 

191.054 


37 
1,269 
3,310 
5,352 

17,448 
49,561 
72,708 
87,379 
48,749 
62,463 
33,053 
34,289 
61,098 


24 

943 

2,466 

3,832 

12,407 

31,897 

40,096 

44,780 

23,135 

28,793 

15,411 

15,457 

26,886 


103 
12,254 
9,822 
20,895 
35,615 
50,150 
43,546 
47,150 
24,469 
31,912 
18,554 
19,016 
16,476 


97 




10,345 


2 under 3 - 


7,710 




18,397 


nder 10 


35,077 




54.977 




52,355 


under 100 - 


57,491 




30.369 


under 300 . . . 


40,412 


under 500 .- 


17.910 


under 1,000 


21,221 




27.759 






'otal individual and tax- 
able fiduciary returns, 
with net income 


1,164,254 


1,001,938 


476,715 


246,127 


329,962 


374,120 





Tax" 


Jet income 2' classes 


1934 


1935 


1936 


1937 


1938 


1939 


lal returns and taxable 
ary returns, with net in- 
I 

ier 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 


nder 2 


21,422 
21,374 
47,424 
83 430 


nder 3 




nder 10 


under 25 . . . 


158156 




146,937 
146,686 
71,970 
88 234 


under 100. 


' under 150 . 


under 300 


under 500 


44,237 
44 598 


under 1,000 




53,181 




'otal individual and tax- 
able fiduciary returns, 

with net income 

lal returns with no net 
.e« 


511,400 


657,439 


1.214,017 


1,141,569 


765,218 
615 


928,394 
300 














Irand total 


511,400 


657,439 


1,214,017 


1.141,569 


765,833 


928,694 





lotnotes, see pp. 241-245. 



218 



STATISTICS OF INCOME FOR 1947, PART 1 



Table 11 .—Individual returns and taxable fiduciary returns, with net income, 
by net income classes: Number of returns, 19H-Jt3, net income, tax, and 
effective tax rate, 1916-^3 ; individual returns witli adjusted gross income by 
adjusted f/ross income classes: Number of returns, adjusted gross income, 
tax, and effective tax rate, 19ltl,-h7 ; also aggregates for individual returns 
with no net income, 1928-43 (including fiduciary returns for 1943 only) and 
for individual returns witJi no adjusted gross income, i. 944-4 7— Continued 

llnrome rlassea and money HcurcR in thousands of dollars] 





Tax" 


Net income " classes 


1940 


1941 


1942 " 


1943 


Income and 

victory tax 

on 1943 

income " 


Total income 

and victory 

tax" 


Individual returns and taxable fiduciary returns, 
with net income: ' 
Under 3, Optional Form 1040A, not distrib- 
uted 




328,479 

11,308 

140,676 

298,698 

408,916 

406,498 

683,247 

674,217 

462,842 

181,958 

187,259 

83,779 

71,991 

65,756 


1,317,947 
80,802 
496,013 
963,892 

1,376,442 
904,148 

1,231,202 
948,162 
742,361 
286,406 
287,693 
122,470 
103,829 
65,346 


2,389,266 
101,033 

768,590 

1,668,557 

2,971,234 

1,490,256 

1,786,642 

1,346,053 

1,005,645 

379,290 

363,706 

138,615 

116,233 

75,404 


2 652 207 


Under 1 


2,115 

57,727 

49,826 

78,830 

119,641 

253,227 

270,956 

251,414 

110,629 

122,832 

61,041 

51,173 

66,619 


156,124 




"918,831 


2 imder 3 


1,902,046 




3,396,265 




1,790,001 


10 under 25 


2,169 690 


25 under 50 


1,629,424 


50 under 100 


1,222,948 


100 under 150 . . - . 


463,923 


150 under 300 


434,796 


300 under 500 


164,306 


600 under 1,000 


136,993 


1,000 or more 


86,571 






Total individual and taxable fiduciary 


1,496,930 
473 


3,905,625 
2,326 


8,926.712 


14,589,324 
694 


17,114,112 




31,800 








Grand Total 


1,496,403 


3,907,951 


8.926,712 


14,690.018 


17,145,912 










Tax" 


Adjusted gross income ^ classes 


1944 


1945 


1946 


1947 


Individual returns, with adjusted gross income: ' 
Under 5 












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 

605,473 

1,412,266 

1,021,998 

360,446 

337,601 

121,513 

103,804 

76,058 


138,406 

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 

619,816 

1,669,629 

1,156,298 

387,962 

350,103 

123,617 

109,962 

79,900 


112.705 

432,817 

848.468 

1.142.625 

1,227,337 

2,099,586 

1,277,523 

2,160,867 

1,105,837 

824,524 

652,023 

1,800,013 

1,223,316 

410,973 

376,701 

142,808 

127,671 

110,117 


99,608 




387,787 


1 5 under 2 . 


844,726 


2 under 2.6 . 


1,291.807 


2.5 under 3 - 


1.510,628 




2,767.106 




1,761,421 




2,550,665 


10 under 15 - 


1,172.385 




850,451 


1 20 under 25 


656,648 


\ 25 under 50 


1,788.766 


t 60 under 100 . . --- 


1.186.450 


1 100 under 150 


411,090 


I 150 under 300 


394.900 


f 300 under 500 


147.832 


I 600 under 1000 


122.749 


1,000 or more - 


131,263 


Total individual returns with adjusted gros 


18 income 


16,216,401 


17,050.378 


16,075,913 


18,076.281 



For footnotes, see pp. 241-246. 



STATISTICS OF INCOME FOR 1947, PART 1 



219 



Table n.— Individual returns and taxable fiduciary returns, with net income, 
by net income classes: Number of returns, 191U-Jf3, net income, tax, and 
effective tax rate, 1916-ItS: individual returns ivith adjusted gross income by 
adjusted gi-oss income classes: Number of returns, adjusted gross income, 
tax, and effective tax rate, 19UU-U7 ; also aggregates for individual returns 
with no net income, 1928-4o (including fiduciary returns for 194.3 only) and 
for individual returns with no adjusted gross income, 1944.-47— Continued 

[Income classes and money figures in thousands of dollars] 



Net income " classea 


Effective tax rate (percent) " 


1916 


1917 


1918 


1919 


1920 


1921 


1922 


Individual returns and taxable fidu- 
ciary 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 


10 






0.66 

.44 

.86 

2.41 

4.78 

7.34 

10.04 

13.92 

18.27 

23.93 

27.65 

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 


75 


2 under 3 




40 


3 under 5 .. 


0.12 

.61 

.94 

1.41 

2.25 

3.48 

4.75 

6.60 

8.14 

11.09 


1 06 


5 under 10 


2 66 


10 under 25 


5 48 


25 under 50 


10 40 


50 under 100 


17 89 


100 under 150 


27 42 


150 under 300 


37 03 


300 under 500 


37 27 


500 under 1,000. 


35 81 


1,000 or more 


35 02 






Total individual and taxable 
fiduciary returns with net 


2.75 


5.06 


7.08 


6.39 


4.53 


3.67 


4 04 







Net income " classes 


Effective tax rate (percent) ^ 


1923 


1924 


1925 


1926 


1927 


1928 


1929 


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


0.13 

.49 

.27 

.71 

2.04 

4.06 

7.67 

13.06 

19.85 

23.83 

25.42 

26.81 

23.53 


0.06 

.29 

.19 

.39 

.96 

2.73 

6.84 

12.81 

20.04 

24.69 

26.73 

26.87 

30.27 


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 


02 


1 under 2 


04 


2 under 3 


07 


3 under 5 


05 


5 under 10 


21 


10 under 25 


1 49 


25 under 50 


5 24 


50 under 100 


9 77 


100 under 150 


12 92 


150 under 300 


14 64 


300 under 500 


15 49 


500 under 1,000. 


15 86 


1,000 or more 


15 76 






Total individual and taxable 
fiduciary returns, with net 
income 


2.67 


2.74 


3.35 


3.33 


3.68 


4.62 


4.04 



For footnotes, see pp. 241-245. 



220 



STATISTICS OF INCJOMI-: J-'OR 1947, PART 1 



Tablk n. —Individual returns and taxable fiduciary returns, ivith net income, 
hjf net income riassat: Number of returns, 1914-A.i, net income, tax, and 
effective tax rate, l'.>lii-.',o ; indiriduni returns unth adjusted pross income by 
adjusted gross income clasf^ei^: Number of returns, adjusted gross income, 
tax, and effective tax rate, lf)JfJf-47; also aggregates for individual returns 
with no net income, 192S-4.> (includitig fiduciary returns for 19^3 only) and 
for individual returns with no adjusted gross income, i944--47^— Continued 

llncome classes and money figures in thousands of dollars] 



Net income *' classes 






Effective tax rate (pc 


rcent) " 






1930 


1931 


1932 


1933 


1934 


1935 


1936 


Individual returns and taxable fidu- 
ciary returns, with net income: ' 
Under I . 


0.04 

.08 

.18 

.13 

.47 

1.70 

5.25 

9.51 

13.03 

14.91 

15.96 

16.20 

16.98 


02 

.07 

.15 

.11 

.44 

1.59 

4.89 

8.48 

11.77 

13 58 

15.08 

15.11 

16.19 


0.04 

57 

40 

80 

2 12 

4 32 

6.92 

11 99 

20.41 

27.04 

35 36 

32.86 

46.75 


0.04 

.49 

.34 

.83 

2.28 

4.94 

8.31 

14 34 

23 51 

29.03 

32 82 

37.43 

31.96 


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 


18 


1 under 2 . 


47 


2 under 3 . . 


.42 




.84 




2.67 


10 under 25 


6 68 


25 under 50 .. 


13 66 


50underl00 


23.65 


100 under 150 


37.32 


150 under 300 


47 86 


300 under 500 


57 40 


500 under 1,000 


64.31 


1,000 or more 


71.66 






Total individual and taxable 
fiduciary returcs, with net 


2.63 


1.81 


2.83 


3.40 


4.00 


4.41 


6 31 









Effective tax rate (percent) " 


Net income " classes 


1937 


1938 


1939 


1940 


1941 


1942 


1943 


Individual returns and taxable fidu- 
ciary returns, with net income: ' 
Under 3, Optional Form 1040A, 










1.87 
.79 

1 59 

2 60 
5.11 
9.48 

19.07 
34.31 
46.56 
54.48 
58.08 
59.94 
62.24 
61.98 


5.13 

3.81 
4.56 
7.25 
11.05 
17.21 
27.65 
43.06 
56.04 
66.40 
72.90 
78.08 
78 45 
75.47 


7 69 


Under 1 


0.23 

.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 

47.00 

54.35 

60.19 

65.36 


0.14 

.78 

.40 

1.31 

3.32 

9.09 

21.55 

35.29 

46.93 

54.21 

59.99 

60.76 

69.71 


5.08 


1 under 2 ^ 


8.31 


2 under 3 


10.52 




13.40 




20.18 


10 under 25 


30 79 




46.19 


50 under 100 


59 48 


100 under 150. 


69.69 


150 under 300 


76.95 


3(K) under 500 


80.31 


500 under 1,000 


77.50 


1,000 or more 


76.27 






Total individual and taxable 
fiduciary returns, with net 


5.37 


4.05 


4.00 


4.09 


6.63 


11.32 


14.65 







For footnotes, see pp. 241-245. 



STATISTICS OF INCOME FOR 1947, PART 1 



221 



Table ll .—Individual returns and taxable fiduciary returns, with net income, 
by net income classes: Number of returns, 1914-4-3, net incoyne, tax, and 
effective tax rate, 1916-43 ; individual returns ivith adjusted gross income by 
adjusted gross income classes: Number of returns, adjusted gross income, 
tax, and effective tax rate, 1944-47; 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, 1944-47— Co-nimned 

[Income classes and money figures in thousands of dollars] 



Adjusted gross income -' classes 


Effective tax rate (percent) " 


1944 


1945 


1946 


1947 


Individual returns with adjusted gross income: - 

Under 0.5 --'- 










0.5 under 1-- . - 


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 


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 


2.42 

4.75 

6.14 

6.86 

7 45 

8.71 

10.32 

14.13 

20.25 

24.94 

29.21 

36 85 

47.17 

53.99 

57 00 

58.70 

58.86 

59.80 


2 43 


1 under 1.5 ^^ 


4 87 




6 55 


2under2.5 


7 56 


2.5 under 3.. -..-.-.. 


8 04 




8 79 




10 22 




13 84 


10 under 15 


19 97 


15 under 20 . . - 


24 61 


20 under 25 


28 85 


25 under 50 . 


36. 33 


sounder 100 


46.97 


100 under 150 


54.10 


150 under 300 . 


58 24 


300 under 500 . . 


59 31 


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


60 82 


1,000 or more 


61.07 






Total individual returns with adjusted gross income 


13.89 


14.17 


11.97 


12.03 



For footnotes, see pp. 241-24.5. 



222 



STATISTICS OF INCOME FOR 1947, PART 1 



Table IS.— Individual returns and taxable fiduciary returns, with net income, 
1916-A3; individual returns with adjusted gross income, 19H-A7 ; also indi- 
vidual returns with no net income, 1928-^3 (including fiduciary returns for 
19A3 only), and with no adjusted gross income, 19H-Jf7 : 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 


1917 w 


1918 


1919 


1920 


1921 


Number of returns " 


''429.401 


1,832,132 


4,425,114 


5,332.760 


7,259.944 


6.662,176 


Sources of income: '" 

Salaries, wages, coimnissions, 
etc. " - 


1,851,277 

2,637,475 

643,803 

2,136,469 

379,795 


3.648,438 

f 2.865,413 

775,087 

1 318,171 
684,343 

2,848,842 

936,715 


8,267,392 
3,124,355 
1,214,914 

291,186 

975,680 

2,468,749 

f m 
m 

[ 1,403,486 


10,755,693 
3,877,550 
1,831,430 

999,364 
1,019,094 
2,453,775 

63,377 
1,437.402 


'< 15,322.873 
'« 3.215,555 
'< 1,706,229 

1,020,543 
1,047,424 
2,735,846 

(") 

61.550 
"1.580. 250 


13.813.169 




2,366,319 


Partnership profit " 

Profit from sale of real estate, 


1,341,186 
462,859 


Rents and royalties profit 


1,177,958 
2,476,952 


Income from fiduciaries " 

Partially tax-exempt interest 
on Government obliga- 


46,994 


Interest and other income "..- 


701,084 


1,643,344 




8,349,902 


12,077,009 


17.745.761 


22.437,686 


26,690.270 


23.328,782 






Deductions: " 

Net loss from sale of real es- 
tate, stocks, bonds, etc 

Net loss from business " 

Net loss from partnership ="— . 


I (") 


(«) 

(") 

245,080 
885,763 


(«) 

(«) 

(") 
1.821,122 


(«) 

(") 

(") 
2,578.194 


(") 
(") 

(«) 

387,290 
2,567.351 


(") 


Taxes paid _ 


(») 




2,051,324 


3.751,569 






Total deductions 


2,051,324 


1,130.843 


1.821.122 


2,578.194 


2,954,641 


3,751,569 




6,298.578 


10.946,166 


15.924.639 


19,859,491 


23,735,629 


19.577,213 







For footnotes, see pp. 241-245. 



STATISTICS OF INCOME FOR 1947, PART 1 



223 



Table 18.— Individual returns and taxable fiduciary returns, with net income, 
1916-43; individual returns with adjusted gross income, 194-i--A7; also indi- 
vidual returns with no net income, 1928-4-3 (including fiduciary returns for 
1943 only), and with no adjiisted gross income, 1944-47 : Number of returns, 
sources of income, total income or adjusted gross income, deductions, and 
net income or deficit— Cowiitwxed 

[Money figures in thousands of dollars] 



Distribution 


1922 


1923 » 


1924 


1925 


1926 


1927 




6,787,481 


7,698,321 


7,369,788 


4,171,051 


4,138,092 


4 101 547 






Sources of income: *> 

Salaries, wages, commissions, 
etc. " 


13,693,993 
2,839,771 
1,427,127 

742,104 

249,248 
1,224,929 
2,664,219 

257,928 

33,989 
} 1,738,601 


14,195,356 
4,722,766 
1,676,409 

863,107 

305,394 
1,814,126 
3,119,829 

329,124 

43,711 
2,177,771 


13,617,663 
4,755,483 
1,810,014 

1,124,566 

389,148 
2,009,716 
3,250,914 

310,144 

29,645 
2,281,703 


9,742,160 
3,688,804 
1,827,025 

1,991,659 

940,569 
1,471,332 
3,464,625 

305,806 

25,651 
1,814,402 


9,994,315 
3,572,895 
1,732,581 

1,465,625 

912,917 
1,450,760 
4,011,590 

333,365 

36,782 
1.936,604 


10,218,450 
3,287,421 
1,755,145 

1,813.396 
1 081 186 






Profit from sale of real estate, 
stocks, bonds, etc., other 
than taxed as capital net 
gain... 


Capital net gain from sales of 
assets held more than 2 
years *'.. .. 


Rents and royalties profit 


1,302,276 

4,254,829 

421,481 

47,479 
/ 1,675,916 
\ 350,981 


Income from fiduciaries " 

Partially tax-exempt interest 
on Government obliga- 


Other taxable interest 




Total income 


24,871,908 


29,247,593 


29,578,997 


25,272,035 


25,447,436 


26,208,561 




Deductions: " 

Net loss from sales of real 
estate, stocks, bonds, etc 


(«) 


(") 


(«) 

(42) 
(") 
(") 

533,168 
3,389,675 


(«) 
(") 

(") 

(") 

441,590 
2,935,868 


178,216 
(") 
(") 
(«) . 

484,205 
2,826,509 


227,879 

(«) 


Net loss from business " 

Net loss from partnership " 


} («) 

} («) 
425,218 
3,110,478 


(") 

(") 

534,797 
3,935,330 


/ (") 


Taxes paid *^ 


\ 800,806 

507.705 

2,127,079 


Contributions ^' 


Other deductions " 




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. 241-245. 



224 



STATISTICS OF INCOME FOR 1947, PART 1 



Table 18.— Individual returns and taxable fiduciary returns, with net income, 
1916-43 ; individual returns with adjusted gross income, 19/^-47; also indi- 
vidual returns with no net income, 1928-43 (including fidiiciary returns for 
1943 only), and with no adjusted gross income, 1944-47 : Number of returns, 
sources of income, total income or adjusted gross income, deductions, and 
net income or deficit— CorxtmuQd 

[Money figures in thousands of dollars] 



Distribution 



1928 



Individual 
returns and 

returns of 
fiduciaries, 

with net 



Individual 
returns 

with no net 
income 



1929 



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 " 

Sources of income: '" 

Salaries, wages, commissions, 

etc." 

Business profit 

Partnership profit '' 

Profit from sales of real estate, 
stocks, bonds, etc., other 
than taxed as capital net 
gain 

Capital net gain from sales of 
assets held more than 2 
years *' 

Rents and royalties profit 

Dividends '* 

Income from fiduciaries ^^ 

Partially tax-exempt interest 
on (lovernment obligations "^ 

Other taxable interest 

Other income "_._ 

Total income... 

Deductions: '" 

Net loss from sale of real 

estate, stocks, bonds, etc 

Capital net lo,ss ". 

Net loss from business.. 

Net loss from partnership ''.. 

Interest paid " 

Taxes paid *^ - 

Contributions '* 

Other deductions " 

Total deductions. 

Net income or deficit 



4,070,851 



72.829 



4,044,327 



92,545 



3,707,509 



144,867 



10,802,331 
3,243,955 
1,929,520 



2,928,142 



1,879,780 

1,164,518 

4,350,979 

443,998 

40,553 

1,841,818 

302,040 



82,193 
32,811 
16,631 



53,584 

274 
67,071 

88,984 
17,, 577 

1,763 
59,760 



11,173,068 
3,327,989 
1,846,431 



2,335,898 



2,. 346, 704 

1,278,757 

4,783,240 

508,221 

40,184 

1,908,030 

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 
X 239,004, 



283,727 
69,697 
57,260 



103,460 

434,988 

19,843 

5,738 
161,536 



28,987,634 



420,649 



29,844,758 



902,251 



"22,319,446 



1,204.383 



171,743 

(") 

1,180,267 
702,967 
532,886 

1,113,445 



144, .501 

(42) 

(") 

(42) 

125,990 

8,465 

640,847 



994,065 

(42) 

1,360,180 
818,191 
527,093 

1,343,894 



838,984 

(42) 

156,054 

13,016 

919,327 



1,232.776 
172,538 

"417.771 
"2,377,726 



1,307,143 
570,023 

(") 

31,536 

16,6.30 

818,503 



3,761,308 



919,862 



5,044,023 



1,927,381 



"4,200,811 



2.743,835 



25,226,327 



2« 499,213 



24,800,736 



» 1.025,130 



18.118,635 



'•1.639.4.52 



For footnotes, sec pp. 241-245. 



STATISTICS OF INCOME FOR 1947, PART 1 



225 



Table 18.— Individual rehirns avd taxable fiduciary returns, %vith net income, 
1916-^3 ; individual returns ivith adjusted gross income, 194^-^7; also indi- 
vidual returns tvith no net income, 1928-43 (inchiding fiduciary returns for 
1943 only), and ivitli no adjusted gross income, 1944-47 : Number of returns, 
sources of income, total income or adjusted gross income, deductions, and 
net income or deficit— Contixwxed 

[Money figures in thousands or 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 
return.') 
with no 

net income 




3,225,924 


184,583 


3,877,430 


206,293 


3,723,558 


168,449 




sources of income: ^ 

Salaries, wages, commissions, 
etc. " 


8,325,162 

1,889,759 

729,523 

301,664 

169,949 

770,764 

3,113,861 

369,140 

25,325 

1,337,606 

235,696 


305,684 
73,186 
47,754 

1 

[ 29,573 

) 

117,059 

485,616 

29,438 

5,138 
1 206,302 


8,136,717 
1,294,952 

482,863 

f 112,814 

1 

[ 50,074 

529,989 
1,972,133 

310,949 

29,188 
f 1,141,799 
\ 330,602 


219,716 
54,880 
28,612 

[ 20,602 

) 

105,609 

216,544 

18,843 

4,235 
131,993 
30,559 


7,390,3.56 

1,402,923 

603,725 

f 419,591 

1 

1 

1 133,616 

447,883 
1,559,046 

276,067 

31,689 
961,732 
167,197 


174 581 


Business profit.. 

Partnership profit '' 

Profit from sales of real estate, 
stocks, bonds, etc., other 
than ta.xed as capital net gain. 

Capital net gain from sales 
of assets held more than 2 


51,137 
31,000 

67,470 

J 


Rents and royalties profit 


83,675 

152,361 

19,846 

4,420 
107,904 
33 423 


Income from fiduciaries ^ 

Partially tax-exempt interest 

on Government obligations '^ 

Other taxable interest 






Total income 


17,268,451 


1.299,750 


14,392,080 


831,592 


13,393,825 


725,817 


Deductions; " 

Net loss from sale of real 
estate, stocks, bonds, etc 


1,160,765 

1 134,685 

} («) 
328,300 
2,039,705 


1,818,724 

590,123 

f («) 
\ 197,133 
25,629 
605,019 


375,445 

112,659 

1 <«, 

304,009 
'< 1,944,057 


835,280 
519,340 

/ n 

\ 177,758 

12,651 

767,486 


365,782 

f 61,985 
\ 30,435 
507,520 
506,258 
252,251 
660,956 


773,899 


Net loss from business.. 

Net loss from partnership "... 


181,099 
68,850 
135 232 


Taxes paid *' 


171,387 


Contributions " 

Other deductions " 


29,664 
607,017 


Total deductions. .. 


3,663,455 


3,236,628 


"2,736,171 


2,312,514 


2,385,187 


1 867 148 








13,604,996 


=6 1,936,878 


'< 11,6.5.5,909 


■« 1,480,922 


11,008,638 


2« 1 141,331 







For footnotes, sec pp. 241-245. 



226 



STATISTICS OF INCOME FOR 1947, PART 1 



Table IS.— Individual returns and taxable fiduciary returns, with net income, 
1916-A3; individual returns with adjusted gross income, 19^-47; also indi- 
vidual returns with no net income, 1928-JtS (including fiduciary returns for 
19^3 only), and with no adjusted gross income, 19hh-h7 '• Number of returns, 
sources of income, total income or adjusted gross income, deductions, and 
net income or rfe^cit— Continued 

[Money Kgures in thousands of dollars! 





1934 


1935 


1936 


Distribution 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 

returns 

with no net 

income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 
with no 

net income 




4,094,420 


104,170 


4,575,012 


94,609 


5,413,499 


73.272 






Sources of income: " 

Salaries, wages, commissions, 
etc." 


8,600,455 
1,716,842 
631,915 
211,319 
509,844 
1,965,670 
288,730 

38,044 
909.231 
220,910 


80,415 
30,808 
12,137 
17,746 
59,225 
75,078 
8,552 

2,224 
45.235 
12,635 


9,900,578 
1,855,019 
739,822 
509,714 
572,060 
2.234,727 
328,978 

43,820 
900,501 
231,286 


71,670 
25.688 

9,514 
20,409 
51,121 
53,608 

6,874 

2,319 
32,985 
14,465 


11,661,274 

2,374,258 

1,022.288 

973.796 

685,063 

3,173,844 

826,184 

43.627 
887.684 
240,357 


57.036 




22.729 




9,450 




22,497 


Rents and royalties profit 


42,091 
54,156 


Income from fiduciaries ^ 

Partially tax-exempt interest 
on Government obliga- 


8,738 
1.322 


Other taxable interest 


22.017 
8.493 








15,092,960 


344.055 


17,316,505 


288,653 


21.888,373 


248,530 






Deductions: '" 

Net loss from business 

Net loss from partnership "._. 


63,885 
29,004 
183,762 
517,217 
.541,191 
272,822 
688,277 


130,522 
42,943 
27,274 
88,538 
64,143 
6,994 

396,499 


67,453 

23,876 
145,728 
503,730 
596,559 
305,155 
764.191 


116.068 
35,601 
21,616 
67,924 
48,415 
4,998 

375,384 


79,520 
21,307 
129,704 
544,869 
698,609 
385,838 
788,416 


90,070 
28,190 
14,845 




48,189 




38,850 




3,753 




311,263 






Total deductions 


2,296,158 


756.914 


2.406.693 


670,006 


2.648,263 


535,161 




12,796,802 


J* 412,859 


14.909,812 


2« 381,353 


19.240,110 


>« 286,632 







For footnotes, see pp. 241-245. 



STATISTICS OF INCOME FOR 1947, PART 1 



227 



Table IS.— hidividjial returns and taxable fiduciary returns, with net income, 
1916-43; individual returns with adjusted gross income, 194.i-i7; also indi- 
vidual returns with no net income, 1928r4.3 (incbiding fiduciary returns for 
1943 only), and with no adjusted gross income, 1944-47 : Number of returns, 
sources of income, total income or adjusted gross income, deductions, and 
net income or deficit— Continued 

[Money figures in thousands of dollars] 





1937 


1938 


1939 


Distribution 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
taxable fidu- 
ciary re- 
turns, with 
net income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
taxable fidu- 
ciary re- 
turns, with 
net income 


Individual 
returns 
with no 

net income 




6,350,148 


83,904 


6,203,657 


100,233 


7,633.199 


82,461 




Sources of income: ^ 

Salaries, wages, commissions, 
etc. ". 


14,148,510 

2,493,426 

1,139,301 

434,114 


57,386 
23,421 
10,885 
16,947 


13,240,991 
2,349,344 
1,053,673 


65,825 
25,954 
13,533 


16,440,923 
2,698,217 
1,246.633 


49,677 
13 693 




Partnership profit ^ 


10,385 


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 


Net long-term capital gain <'.. 






6,301 


Net gain from sales of prop- 
erty other than capital as- 
sets " 






1,607 


Rents and royalties profit 


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 


Income from fiduciaries '' 

Partially tax-exempt interest 
on Government obliga- 


12,985 
1,698 


Other taxable interest 

Other income " 


22,148 
6,733 








24,454,099 


250,394 


22.055,449 


318,769 


26,390,649 


228,690 






Deductions: " 

Net loss from business 

Net loss from partnership ■■"... 


97,940 

29,011 

264,192 


124,159 
40.0.34 
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, 3S1 
407,419 

674,562 
203,112 


192,220 

21,427 

48,049 

44,779 

6,560 

179, .374 


316,915 

27,. 349 
.548,877 
882,390 
494,789 
f 18,635 
81,887 
I 446,393 

252.264 


151,049 


Net loss from sales of prop- 
erty other than capital as- 
sets " 






27,755 


Interest paid <'. _ . _ 


560,997 
837,272 
440,010 

• 797,055 
189,048 


44,601 

37,618 

4,919 

278,886 


33,804 
34,196 


Contributions '' 

Ji'isses from fire, storm, etc. *•. 
Bad debts 5'. 


4,112 

7,593 

45,107 

68,927 


Amount distributable to bene- 












Total deductions 


3.215,525 


5.58,912 


3,158,076 


672,925 


3,198,778 


513,016 


Net income or deficit . .- . 


21,238,574 


^ 308,518 


18,897.374 


2« 354, 156 


23,191,871 


"284,. 327 







For footnotes, see pp. 241-245. 



228 



STATISTICS OF INCOME FOR 1947, PART 1 



Table \^.— Individual returns and taxable fiduciary returns, with net income, 
1916-U3; individual returns with adjusted gross income, 19AU-i7 ; also indi- 
vidual returns with no net income, 1928-4-J (including fiduciary returns for 
19i3 only), and with no adjusted gross income, 19H-47 : Number of returns, 
sources of income, total income or adjusted gross income, deductions, and 
net income or deleft— Continued 

[Money figures in thousands of dollars) 





1940 


1941 


1942 


Distribution 


Individual 

returns and 

taxable 

fiduciary 

returns, with 

net income 


Individual 
returns 

with no net 
income 


Individual 

returns and 

taxable 

fiduciary 

returns, with 

net income 


Individual 

returns 

with no net 

income 


Individual 

returns and 

taxable 

fiduciary 

returns, with 

net income 


Individual 
returns 
with no 

net income 




14,665,462 


112,697 


25,854,973 


99,828 


36,537,593 


163,136 






Sources of income: " 

Salaries, wages, commissions, 
etc." -- 


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 
0,455,957 
2 , 292 , 262 

136,083 
369,394 


57,382 
18,861 
12,577 

4,501 
4,333 


65.557,995 
9,286,126 
3,502.219 


59.296 




23.468 




7.181 


Net short-term capital gain in 




Net long-term capital gain " 
Net gain from sales of capital 






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 property 

other than capital assets ". . 

Rents and royalties profit '' 


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 
1 161,850 
[ 747.437 


2,417 
31,598 
86,362 
14,548 

2,076 

31 

19,991 


839 
33,449 
23,928 


Income from fiduciaries '* 

Interest on Government obli- 
gations: 

Partially tax-exempt ^^ 

Taxable ■" 


4,970 

685 
595 


Other taxable interest _ 

Dividends on share accounts 
in Federal savings and loan 


992,492 

1 

', 754,511 

J 


21,155 
7,423 


13,066 
44 




2,157 
7,199 


2,362 




4.839 






Total income. 


40,861,570 


239,583 


64,541,837 


264,032 


86,448.871 


181,486 


Deductions: '" 

N et loss from business 

Net loss from partnership "--. 
Net long-term capital loss ".-_ 
Net loss from sales of capital 


132,165 

29,050 

386,181 


127,579 
25,463 
175,547 


123,851 
32,182 
702,256 


104,033 
24,173 
203,165 


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.(101,856 

208,605 


12.192 


Net loss from sales of property 
other than capital assets *'._ 

Net loss from rents and roy- 
alties *< 


38,118 

720,073 

1,255,834 

734,645 


33,087 

(«) 

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 
10.097 




18.609 


Taxes paid " 

(,'ontributions " .. 


27.131 

4,884 




5,126 


Losses from fire, storm, etc. ^-- 
Bad debts " 


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 
31.233 


Other deductions " 

Amount distributable to bene- 


06,593 












4,273,025 


550,968 


5,673.812 


556,055 


7.559,509 


380,084 








36,588,546 


2« 311,385 


58,868,025 


J' 292,023 


78,889,362 


» 198.598 







For footnotes, see pp. 241-245. 



STATISTICS OF INCOME FOR 1917. PART 1 



229 



Table 18.— Ivdividxal returns and taxable fiduciary returns, ivith vet income, 
1916-Ao; individual returns ivith adjusted gross income, lO^If-J^? ; also indi- 
vidual returns with no net income, 192S-.!fj (ivchuling fiduciary returyis for 
19^3 only), and ivithno adjusted gross income, 194^-4? : Number of returns, 
sources of income, total income or adjusted gross income, deductions, and 
net income or deficit—Continued 

[Money figures in thousands of dollars] 



1943 



Individual 
returns and 
taxable 
fiduciary 
returns, 
with net 
income 



Individual 
returns and 

taxable 
fiduciary 

returns, 
with no net 

income 



Individual returns with 
adjusted gross income 



With 

standard 

deduction '' 



With 

itemized 

deductions^" 



Individual 
returns 
with no 
adjusted 

gross 
income * 



Number of returns -'. 



43,602,456 



216,738 



38,683,120 



8,236,470 



191,905 



Sources of income: '" 

Salaries, wages, commissions ".- 

Dividends '* 

Interest on Government obligations: 

Partially tax-exempt ^^ 

Taxable" 

Other taxable interest 

Annuities " .------ 

Income from fiduciaries ^ 

Business profit ^^ 

Business loss " - 

Partnership profit " 

Partnership loss " - 

Net gain from sales of capital assets ^' 

Net loss from sales of capital assets ^^ 

Net gain from sales of property other than 

capital assets " 

Net loss from sales of property other than 

capital assets *' 

Rents and royalties profit 

Rents and royalties loss 

Other income '' 



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 1 34,839 

(See deductions) 
591,223 1,628 



Total income 

Adjusted gross income or deficit. 



107,298,090 



Deductions: ^ 

Net loss from business 

Net loss from partnership " 

Net loss from sales of capital assets ■''' 

Net loss from sales of property other than 

capital assets *• 

Net loss from rents and royalties. 

Interest paid *^ 

Taxes paid*^ 

Contributions'* 

Medical, dental, etc., expenses** 

Losses from fire, storm, etc. ™ 

Other deductions '' 

Amount distributable to beneficiaries " 



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 

246,676 



Total deductions. 



7,712,462 



Net income or deficit 99,585,627 



70,879,319 



1,033,372 



79,486 

233,627 

7,686,181 

134,671 

2,537,455 

20,636 

404,920 

79,064 

39,085 

21,612 
821,465 

76,519 
388,433 



20,215,762 

2,877,738 



100,857 
686,619 

4,400,137 
165,182 

3,229,240 
35,991 
722,526 
133,674 

25,273 

51,613 
940,759 

80,291 
211.735 



29,666 



12,620 



1,060 
2,635 
12,909 
235,386 
5,713 
29,763 
14,570 
11,664 

2,156 

56,391 
10,165 
11,496 
3,434 



182,386 



83,770,841 



32,943,895 



26 249,771 



159,379 
18,803 
10,505 

48,841 
12,444 
18,431 
21,578 

5,643 
14,526 
21,615 
68,945 

8,022 



(See sources) 



709,147 
1,174,521 
1,256,750 
801.363 
178,742 
709,190 



408,732 



4,829.713 



2« 226,346 



62 28,114,182 



2.026 
3,302 
1,198 
1,398 
(«') 
516 



3,663 



2< 258,434 



For footnotes, see pp. 241-245. 



230 



STATISTICS OF INCOME FOR 1947, PART 1 



Table IB.— Individual returns and taxable fiduciary returns, xoith net income, 
1916-^3; i-ndividual returns with adjusted f/ross income, 19H-^7; also indi- 
vidual returns with no net income, 1928-If3 (including fiduciary returns for 
194.3 only), and withno adjusted gross income, 194i-47 : Number of returns, 
sources of income, total income or adjusted gross income, deductions, and 
net income or rfe^czt— Continued 

[Money fignres in thousands of dollars] 





1945 


1946 


Distribution 


Individual returns with 
adjusted gross income 


Individual 
returns 
with no 
adjusted 

gross 
income * 


Individual returns with 
adjusted gross income 


Individual 
returns 




With 

standard 

deduction " 


With item- 
ized deduc- 
tions ^ 


With 

standard 

deduction " 


With item- 
ized deduc- 
tions" 


with no 
adjusted 

gross 
income * 




41,454,193 


8.296,798 


181,792 


44,063,368 


8,537.102 


216.077 






Sources of income: " 

Salaries, wages, commissions ^\ 


70,520,489 

1 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 


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 


41,580 
18,625 

(") 

(61) 

11,462 

290,074 

12,862 

62,445 

32,332 

11.856 

3,903 

57,169 
13,321 
13,745 
4,872 


75,316,613 

/ 883,315 

\ 413,071 

113,277 

283,910 

11,109,241 

221,591 

3,925,135 

53,771 

1,439,460 

96,788 

76,589 

26,490 
948,001 

95,449 
499.748 


23,827,461 

2,787,272 

651.148 

118,032 

822,224 

4,895,081 

221,315 

4,157,962 

54.783 

1.856,757 

136,368 

44,795 

40,781 
955,725 

96,821 
249,345 


29,585 
3,270 


Interest" - 


2,843 




825 


Income from fiduciaries " 


1,529 
7,005 




248,514 




2,558 


Partnership loss " 

Net gain from sales of capital 


29,254 
22,344 


Net loss from sales of capital 


16,974 


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 


1,295 

25,131 

8,668 
9.251 
1,997 






Adjusted gross income or 


85.054,139 


35,246,992 


" 292,472 


94.514.270 


39,815,736 


» 247,206 






Deductions: " 




694,782 
1,245,603 
1,448,208 

932,956 

152.476 

1,051,477 


2,098 
3,777 
1,803 

2,820 

797 

1,748 




738,364 
1,324,609 
1,638,151 

1.098,326 

178,096 

1.300,137 


662 


Taxes paid **. 






1,846 








831 


Medical, dental, etc., ex- 






1.405 


Losses from fire, storm, etc. ". . 






1,247 








8,025 










Total deductions 




5,525,492 


13,044 




6,277,683 


12,015 














•» 29,721,500 


*> 305.516 




" 33.538,052 


>« 259,221 











For footnotes, see pp. 241-245. 



STATISTICS OF INCOME FOR 1947, PART 1 



231 



Table 18.— I ndividiial returns and taxable fiduciary returns, with net income, 
1916-43; individual returns with adjusted gross income, 19^4-47; also indi- 
vidual returns with no net incotne, 1928-43 (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 rfc^cit— Continued 

[Money figures in thousandn of dollars] 



Distribution 



1947 



Individual returns with 
adjusted gross income 



With standard 
deduction " 



With itemized 
deductions •• 



Individual 
returns with 
no adjusted 



Number of returns ". 



Sources of income: '" 

Salaries, wages, commissions " 

Dividends '♦ -.- 

Interest" 

Annuities " 

Income from fiduciaries ".— -. 

Business profit " 

Business loss " 

Partnership profit "... 

Partnership loss ** 

Net gain from sales of capital assets " 

Net loss from sales of capital assets ^' 

Net gain from sales of property other than capital assets *'. 
Net loss from sales of property other than capital assets *'. 

Rents and royalties profit 

Rents and royalties loss 

Other income "... 



Adjusted gross income or deficit . 

Deductions: *> 

Interest paid" 

Taxes paid" 

Contributions'* 

Medical, dental, etc., expenses '*... 

Losses from fire, storm, etc. " 

Other deductions " 



Total deductions. 
Net income or deficit 



44,697,901 



84,697,535 

937,513 

431,131 

103,011 

278,920 

11,276,285 

270,103 

4,171,060 

67,883 

1,040,012 

111,261 

57,458 

30,588 

1,064,993 

109,796 

405,576 



103,873,862 



10,102,035 



30,039,136 

3,340,858 

684,127 

123,319 

948,362 

5,094,206 

248,995 

4,060.725 

84,273 

1,370,090 

168,053 

39,663 

36,415 

1,136,097 

117,144 

239,718 



46,421,413 



913,922 
1,625,601 
1,969,641 
1,394,818 

250,426 
1,633,553 



7,787,962 



"38,633,453 



67,076 

16,819 

10,156 

502 

3,399 
10,078 
519,812 
16,797 
143,121 
42,195 
18,281 

4,013 
56,080 
26,579 
23,845 

4,332 



w 559,193 



4,286 
5.954 
3,939 
3,307 
3,449 
4,746 



25,682 



»» 584,875 



For footnotes, see pp. 241-245. 



232 



STATISTICS OF INCOMl': FOR 1947. PART 1 



Table 19.— Individual returns and taxable fiduciary returns with net income, 
1938-43; individual returns with adjusted gross income, 1944-47 ; by States 
and Territories: Numlier of returns, net income or adjusted r/ross income, 
and total tax 

(Money Hgures in thousands of dollars] 



liiconie year 


Number 
of returns 


Net income ' 
1938-43; ad- 
justed gross 
income ' 
1944-47 


Tax " 


Numlier 
of returns 


Net income ' 
1938-43; ad- 
justed gross 
income ' 
1944-17 


Tux«* 




United States « 


Alabama 


Individual returns and taxable 
fiduciary returns with net 
income: 

1938 


6,203,657 
7,633,199 
14,605,462 
25,854,973 
36,537,593 
43,556.649 


18,897,374 
23,191,871 
36,. 588, 546 
58,868,025 
78,889,362 
99,482,206 


765,218 

928.394 

1.495.930 

3.905,625 

«« 8.926,712 

^ 14,587,669 

«> 17,121,265 

16,034,025 
17,005,431 
16,062,353 

18,084,485 


39,261 
49,243 
99,990 
209,344 
384,860 
524,821 


116,163 
1.50,021 
248,276 
472,168 
807,380 
1,027.404 


2,715 


1939 


3,789 


1940 -- 


7,774 


1941 


28,323 


1942 


"77,356 


1943 1 

Individual returns with ad- 
justed gross income: 

1944 . . -- 


« 123,504 
* 147,261 


46,919,590 
49,769,196 
52,579,956 
54,809,740 


116,406,018 
120,183,733 
134,232,475 
150,326,429 


572,002 
605,871 
609,799 
643,182 


1,185,411 
1,210,859 
1,322,550 
1,523.984 


130,232 


1945 - 


134,976 


1946 


129,357 


1947 


147,828 








Alaska 


Arizona 


Individual returns and tax- 
able fiduciary returns with 
net income: 

1938 


(67) 

6,982 
13,956 
25,702 
39,159 

1 (") 


(67) 

17,669 
31,382 
,53,281 
100,516 

(67) 


(67) 

308 

553 

2,420 

«« 13,207 

(67) 
(67) 

(") 
(67) 
(67) 
(67) 


20,532 
26,073 
42,932 
76,101 
132,647 
162,021 


50,564 
69,348 
101,476 
168,460 
284,079 
347,733 


1,048 


1939 - 


1,290 


1940 


2.207 


1941 


8,940 


1942 - 


«« 31,428 


1943 


"48,639 






Individual returns with ad- 
justed gross income: 

1944 - 


(67) 
(67) 
(67) 
(67) 


(67) 
(67) 
(67) 
(67) 


160,413 
184,246 
201,375 
215,898 


384.422 
426,052 
490,704 
564,075 


48,930 




55,000 


1946 


51.844 




59.622 








Arkansas 


California 


Individual returns and taxable 
fiduciary returns with net 
income: 

1938 


19,720 
23,203 
49,608 
99,264 
186,631 

/ 255,559 

\ 


63,377 
75,669 
124,787 
239,990 
383,152 
470,197 


1,577 

1,902 

3,502 

16,480 

'« 38,519 

«« 55,614 

M 67,247 

65,437 
68,215 
68,731 
72,768 


526,593 
631,218 
1,205,853 
2,056,686 
2,836,783 
3,582,800 


1,585.720 

1,892,885 
2,911,718 
4,602,200 
6,303,059 
8.897,147 


60.127 


1939 


60,313 


1940 


95,024 


1941 


296,062 


1942... 


M 771,916 


1943 


"1,478,665 
*• 1,725,530 




Individual returns with ad- 
justed gross income: 


294,518 
310,517 
317,400 
330,597 


581,338 
592,339 
671,122 
758,538 


3,935,568 
4,083,251 
4,382,029 
4,536,857 


10,649,860 
10,989,863 
12,420,324 
13,248.199 


1,544,444 


1945 


1,764,266 


1946 


1,668,781 


1947. 


1,744,077 







For footnotes, see pp. 241-245. 



STA'l^ISTICS OF INCOME FOR 1947, PAiri' 1 



233 



Table 19.— hidividual retin-ns and taxable fiduciary returns witli net income, 
1938-AS; individual returns with adjusted gross income, 1944'-i7; by States 
and Territories : Number of returns, net income or adjusted gross income, 
and total fox— Continued 

[Money figures in thousands of dollars] 



Income year 


Number 
of returns 


Net income ^ 
1938-43; ad- 
justed gross 
income ' 
1944-47 


Tax" 


Number 
of returns 


Net income ^ 
1938-43; ad- 
justed gross 
income * 
1944^7 


Tux " 




Colorado 


Connecticut 


Individual returns and taxable 
fiduciary returns with net 
income: 

1938 

1939 


42,132 

55,274 

109,226 

178,629 

280,742 

/ 336,172 

\ 


130,642 
164,978 
266,828 
387,202 
586,460 
736,507 


5,783 

6,134 

9,066 

23,909 

«f 66,622 

66102,802 

2« 121,395 

110,086 
131,725 
124,269 
150,660 


132,395 
167,869 
331,727 
591,604 
738,943 
807,224 


409,629 

527,467 

855,452 

1,404,359 

1,841,778 

2,069,610 


20,904 
27 684 


1940 


45,539 


1941 

1942 

1943 -- -- 


110,590 
66 254,040 
66 349,464 




364,464 


Individual returns with ad- 
justed gross income: 

1944 - -- 


350,109 
403,785 
439,460 
491,025 


824,968 

949,265 

1,062,470 

1,285,366 


822,010 
837,399 
904,255 
924,812 


2,325,383 
2,178,897 
2,409,761 
2,683,657 


1945 

1946 

1947 


341,245 
317,098 
358,789 






Delaware 


District of Columbia 


Individual returns and taxable 
fiduciary returns with net 
income: 

1938 


17,061 
20,658 
38,422 
64,330 
94,520 
f 96,100 


85,395 
118,686 
156,874 
196,183 
243,699 
266,765 


14,339 

28,064 

32,987 

37,654 

«« 43,530 

66 58,062 

2« 68,522 

68,106 
62,637 
66,868 
73,909 


113,869 
115,081 
162,095 
250,954 
363,637 
354,247 


321,128 
346,905 
428,901 
597,870 
805,241 
838,869 


9,696 


1939- 


10,655 


1940 

1941 - 


16,132 
45,523 


1942 . •_ 


66 106,499 


1943 -.- 


66 139,366 






Individual returns with ad- 
justed gross income: 

1944 

1945 

1946 


118,873 
107,709 
122,107 
126,584 


339,264 
299,012 
369,826 
402,502 


373,654 
386,412 
418,468 
431,551 


956,456 

993,047 

1,153,335 

1,276,150 


151,273 
158,284 
153,100 


1947 


167,712 








Florida 


Georgia 


Individual returns and taxable 

mcome; 

1938 - . - 


56,401 

71,514 

139,786 

239,019 

406,036 

/ 547,658 

\ 


218,938 
264,895 
400,773 
603,598 
872,941 
1,235,962 


16,005 

17,521 

27,896 

54,299 

66 106,706 

66 192,827 

^o 224,113 

222,794 
256,002 
252,429 
233,665 


58,309 
69,914 
129,411 
256,867 
415,774 
616,960 


194,543 
237,107 
360,654 
604,988 
878,950 
1,216,877 


6,904 


1939 


8,581 


1940 


14,633 


1941.. 


41,700 


1942 


66 100,825 


1943 


66 158,764 
2« 187,348 




Individual returns with ad- 
justed gross income: 
1944. .- 


619,844 
690,505 
721,943 
773,670 


1,534,019 
1,669,373 
1,925,713 
1,979,727 


682,269 
751,585 
758.773 
762,366 


1,421,316 
1,546,107 
1,794,224 
1,834,569 


177,956 


1945 


186,806 


1946 


192,835 


1947.. . ... 


203,838 







For footnotes, see pp. 241-245. 



234 



STATISTICS OF INCOME FOR 1947, PART 1 



Table 19 .—Individual returns and taxable fiduciary returns with net income, 
19S8-A3; individual returns with adjusted gross income, 1944-47; by States 
and Territories: Number of returns, net inco^ne or adjusted gross income, 
and total (ax— Continued 

[Money flgiires in (hnusands of dollard] 



Income year 


Number 
of returns 


Net income ' 
1938-43; ad- 
justed grais 
income • 
1944-47 


Taj •« 


Number 
of returns 


Net income ' 
1938-43; ad- 
justed gross 
income ' 
1944-47 


Tax«« 




Hawaii 


Idaho 


Individual returns and taxable 
fiduciary returns with net 
income: 
1938 -. 


19,048 
22,873 
42,952 
99,426 
164,583 
1 165,834 


62,684 
73,190 
110,279 
222,663 
419,956 
420,058 


2,632 

2,591 

4,534 

13,356 

'•51,292 

••72,866 

M 86, 130 

72,651 
84,330 
53,168 
69,937 


13,245 
16,917 
43,430 
74,915 
121,153 
153,338 


34,271 
41,983 
83,678 
152,923 
243,944 
321,552 


442 


1939 - 


623 


1940 


1,138 


1941 


5,940 


1942.-- 


«« 24.187 


1943 


«« 37,278 
'•45,742 

37,034 


Individual returns with ad- 
justed gross income: 

1944 


172,862 
190,431 
191,218 
206,054 


476,099 
522,070 
477,568 
585,771 


163,667 
180,678 
192,884 
208,128 


351,087 
376,559 
443,830 
486,631 


1945 -- 


41,488 


1946 - 


41,454 


1947 


49,056 








Illinois 


Indiana 


Individual returns and taxable 
fiduciary returns with net 
income: 
1938 


498,614 
614,599 
1,272,565 
2,081,848 
2,723,405 
13,095,347 


1,626,760 
1,988,296 
3,315,370 
4,871,224 
5,944,257 
7,330,077 


69,737 

81,396 

134,254 

345,082 

•• 692,848 

•« 1,138,887 

w 1,336,093 

1,297,781 
1,359,845 
1,342,554 
1,578,607 


122,018 
156,404 
352,182 
683,411 
1,002,578 
1,187,837 


344,431 

448,824 

813,412 

1,472,442 

2,053,094 

2,642,560 


10,243 


1939 


14,782 


1940 -- 


24,227 


1941 


76,461 


1942 - 


« 190,217 


1943 - 


« 343,939 
'•401,902 




Individual returns with ad- 
justed gross income: 

1944-.- 


3,281,341 
3,471,774 
3,711,882 
3,871.396 


8,702,045 
9,026,694 
10,314,057 
11,839,400 


1,294,198 
1,338,572 
1,426,205 
1,489,451 


3,144,033 
3,160,005 
3,459,664 
3,970,316 


402,950 


1945 


404,739 


1946 


372,151 


1947 


446,091 








Iowa 


Kansas 


Individual returns and taxable 
fiduciary returns with net 
income: 

1938 


75,514 

95,830 

252,638 

432,255 

638,552 

f 748,883 


191,017 
241,287 
477,609 
803,533 
1,244,655 
1,495,674 


3,498 

4,695 

8,501 

30,208 

M 109,457 

«• 175,660 

» 205,997 

190,061 
209,777 
216,778 
284,944 


52,027 
60,527 
129,473 
255,045 
444,936 
526,652 


133,806 
157,366 
266,464 
520,241 
867,304 
1,104,144 


2,658 


1939 


2,962 


1940 


5,286 


1941 


23,909 


1942 


••78,483 


1943 


•• 137,093 
» 161 208 


Individual returns with ad- 
justed gross income: 

1944 


782,428 
837,040 
916,945 
948,755 


1,663,934 
1,775,146 
2,153.414 
2,573,459 


608,969 
638,076 
637,397 
677,835 


1,360,382 
1,348,436 
1,502,964 
1,829,340 


163,259 


1945 - 


165,638 


1946 - - 


158,244 


1947 


204,776 







For footnotes, lee pp. 241-245. 



STATISTICS OF INCOME FOR 1947, PART 1 



235 



Table 19.— Individual returns and taxable fiduciary returns with net income, 
1938-J!f3 ; individual returns with adjusted gross income, lO^i-A? ; 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 ^ 
1938-43; ad- 
justed gross 
income ' 
1944-47 


Tax«< 


Number 
of returns 


Net income ' 
1938-43; ad- 
justed gross 
income • 
1944-47 


Tax'* 




Kentucky 


Louisiana 


Individual returns and taxable 
fiduciary returns with net 
income: 
1938 


53,701 

64,748 

131,909 

262,107 

413,714 

/ 539,761 

\.. 


159,636 
185,601 
321,065 
567,446 
823,624 
1,168,163 


4,530 

4,905 

9,175 

28,998 

66 72,980 

66 161,893 

2» 189,026 

134,683 
145,151 
144.358 
178,268 


59,127 
70,752 
128,202 
230,930 
380,000 
547.907 


192,258 
228,246 
324,676 
525,798 
734,200 
1,119.693 


6,513 


1939 


7 304 


1940 - 


11,162 


1941 


34,083 


1942 


66 84,800 


1943 - 


«« 147,135 




^ 172,324 

167,444 


Individual returns with ad- 
justed gross income: 

1944 


602,755 
636,487 
670,579 
726,498 


1,228,999 
1,294,558 
1,453,125 
1,754,365 


603,200 
635,463 
639,996 
663,422 


1,318,078 
1,360,598 
1,485,655 
1,662,196 


1945 


171,090 


1946 -- 


159,774 


1947 -.. -..- 


179,684 








Maine 


Maryland 


Individual returns and taxable 
fiduciary returns with net 
income: 

1938 


27,001 
32,296 
70,770 
142,619 
227,041 
f 262,353 


97,912 
96,704 
157,545 

292,822 
445,089 
559,376 


8,059 

3,670 

5,689 

15,095 

66 43,338 

66 67,630 

2» 78,117 

69,985 
72,621 
64,681 
71,607 


135,800 
161,367 
285,629 
508,679 
716,430 
841,827 


423,888 

516,644 

723,501 

1,211,128 

1,618,930 

1,962,755 


15,225 


1939 


18,565 


1940 . - 


28,290 


1941 


81,415 


1942 


66 186,169 


1943 


66 288,615 
»> 339.481 




Individual returns with ad- 
1944 


288,359 
311,807 
326,599 
344,861 


608,188 
618,253 
670,226 
746,701 


867,185 
873,857 
918,281 
960.602 


2,211,779 
2,148,457 
2,412,911 
2,694,318 


310,888 


1945 


301,693 


1946 


280,951 


1947 


314,292 








Massachusetts 


Michigan 


Individual returns and taxable 
fiduciary returns with net 
income: 
1 1938 


302,590 

378,791 

670,697 

1,177,572 

1,515,858 

|1. 724, 818 


868,958 
1,141,825 
1,711.247 
2,596.823 
3,247,461 
3.915,863 


28.746 

42.412 

68.768 

171.174 

66 369,519 

6« 580,528 

«• 683,786 

624,664 
665,426 
599,115 
639,978 


275,425 

374,013 

762,766 

1,371,278 

1,785,117 

2.041,832 


807,130 
1,046,909 
1,953,151 
3,369,744 
4,461.566 
5.485.135 


29,512 


t 1939 


40,142 


1 1940 


78,566 


1941 


220,616 


1942 


66 547,734 


1943 


"860,385 
M 1,011,239 




Individual returns with ad- 
justed gross income: 
fc 1944 


1.784,053 
1,858,647 
1,998,784 
2,040,169 


4,466,782 
4,594,761 
5,008,564 
5,324.044 


2,215,631 
2,273,787 
2,444,609 
2,707,237 


6.237,693 
5,748,698 
8,332,542 
7,380,259 


909,432 


t 1945 


804,959 


1 1946 


712,855 


1 1947 


837,662 



For footnotet, see pp. 241-24 £ 



236 



S'l'ATISTlCS OF INCOMl-; F(JR HMT, PAH'V 1 



Table 19.— Individual returns and taxable fiduciary returns with net income 
1038-Jto; individual relurna with adjusted (/ross income, 19Jf/f-4.7; by States 
and Territories : Number of returns, net income or adjusted gross inco7ne, 
and total ^«.r -Continued 

[Money figurcH in thouHands of dollars] 



Income year 


Numljer 
of returns 


Net income ' 
1938-43; ad- 
justed gross 
income ' 
1944-47 


Tax"'' 


Number 
of returns 


Net income ' 
1938-43; ad- 
justed gross 
income • 
1944-47 


Tax" 




Minnesota 


Mississippi 


individual returns and taxable 
fiduciary returns with net 
income: 

1938 


108,506 
131,798 
303,934 
510,632 
719,251 
1 873,639 


299,992 

364,388 

(147,370 

1,044,550 

1,359,158 

1.736,311 


8,870 

11,121 

17,743 

51,947 

6« 122,357 

«« 210,693 

» 244,595 

237,630 
273,639 
257,035 
321,326 


19,881 
24,269 
47,732 
92,262 
165,731 
223,706 


57,872 
73,096 
117,403 
224,439 
340,881 
430,315 


1.138 


1939 


1,548 


1940 - - 


2,844 


1941 


14,693 


1942 


"37,410 


1943 


"54,570 






Individual returns with ad- 
justed gross income: 

1944 


897,451 

992,060 

1.080,195 

1.113,143 


1,890,787 
2,146,778 
2,448,952 
2,936.788 


261.609 
298.510 
288.542 
293.580 


523,396 
570.868 
602.284 
673.561 


59,698 


1945 


63,495 


1946 


58 709 


1947 


66,656 










Missouri 




Montana 


Individual returns and taxable 
fiduciary returns with net 
income: 

1938 - 


144,996 
168,793 
329,338 
593,756 
898,520 

il, 105,416 

\ 


452,816 

525,689 

801,041 

1,343,747 

1,843,671 

2,296,333 


18,766 

20,423 

31,845 

87,271 

«« 197,901 

«« 309,593 

-•o 362,203 

357,419 
378,768 
371,454 
426,254 


28.037 
36,277 
65,985 
105,770 
150,523 
103,443 


71,827 
94,463 
145,148 
226,276 
310.491 
358,241 


1,020 


1939 


1,456 


1940 


2,474 


1941 --. 


9,729 


1942 


"32,110 


1943 


"44,143 






Individual returns with ad- 
justed gross income: 

1944 .- J . . . 


1,199,251 
1,308,035 
1,342,278 
1,396.876 


2,723,063 
2,820,759 
3,217,094 
3,602,099 


167,008 
185,907 
203,050 
213,085 


373,608 
409,214 
490.014 
593,867 


43,542 


1945 


48,520 


1946 .- 


52,176 


1947 


66,661 








Nebraska 


Nevada 


Individual returns and taxable 
fiduciary returns with net 
income: 
1938 


39,393 
47,610 
106,211 
181,543 
323,138 
/ 392,710 
\ 


111,243 
134,126 
227,087 
361,131 
613,789 
793.772 


2,328 

2,711 

4,800 

15,971 

•« 54,917 

•« 94,907 

^ 109,947 

97,511 
123.919 
124,482 
154.795 


8,987 
11,089 
20.710 
38,911 
59,173 
68.667 


28,129 
34,248 
53,240 
87,994 
137,218 
158,379 


1,719 


1939 


1,928 


1940 


3.194 


1941 


6,468 


1942 


" 17,947 


1943 - 


"26,026 






Individual returns with ad- 
justed gross income: 

1944 


415.774 
460.076 
468.480 
603,212 


860,093 

980,087 

1,133,081 

1,348,932 


55.601 
65,174 
71.079 
72.909 


154,191 
177.485 
212.170 
229.985 


25,419 


1945 


30.566 


1946 


30,962 


1947 - 


30.688 







For footnotes, see pp. 2-1 1-2-15. 



STATISTICS OF INCOME FOR 1947, PART 1 



237 



Table 19.— Individual returns and taxable fiduciary returns with net income, 
1938-43; individual returns with adjusted gross income, 1944-47 ; by States 
and Territories : Number of returns, net income or adjusted gross income, 
and total faa;— Continued 

[Money figures in thousands or dollars] 



Income year 


Number 
of returns 


Net income ^ 
1938-43; ad- 
justed gross 
income * 
1944-47 


Tax'* 


Number 
of returns 


Net income ' 
1938-43; ad- 
justed gross 
income 6 
1944-47 


Tax'i 




New Hampshire 


New Jersey 


Individual returns and taxable 
fiduciary returns with net 
income: 
1938 


21,118 
26,010 
53,634 
103,249 
147,007 
/ 166,447 


59,704 
73,902 
117,785 
205,392 
279,946 
334,787 


1,855 

2,626 

3,764 

10,496 

6« 24,151 

«« 38,354 

2« 45,394 

39,289 
47,393 
46,751 
53,480 


302,957 

388,932 

734,292 

1,221,792 

1,515,691 

1,729,830 


928,771 
1,185,305 
1,850,604 
2,895,069 
3,319,236 
4,196,078 


36,806 


1939 . 


47,479 


1940 


74,722 


1941 


190,565 


1942 


66 375,399 


1943 . . 


66 620,187 






Individual returns with ad- 
justed gross income: 

1944 


184,451 
194,999 
214,420 
220,524 


369,059 
392,882 
457,343 
506,288 


1,829,218 
1,981,047 
2,028,646 
2,061,056 


4,955,529 
5,225,042 
5,523,596 
6,036,480 


703.308 


1945 


737,972 


1946 


651,721 


1947 


720,213 








New Mexico 


New Yorlc 


Individual returns and taxable 
fiduciary returns with net 
income: 
1938 


13,726 
17,178 
29,168 
52,018 
81,083 
1 104,076 


39,486 
49.685 
71,150 
118,440 
169,103 
219,684 


829 

1,361 

2,026 

6,530 

66 18,141 

66 27,623 

20 33,434 

23,433 
34,844 
35,234 

42,088 


1,065,103 
1,294,244 
2,180,949 
3,470,004 
4,453,391 
5,268,341 


3,426,113 
4,226,671 
5,864,380 
8,281,375 
10,046,607 
12,910,306 


186,357 


1939 


215,923 


1940 


323 , 155 


1941 


685,149 


1942 


66 1,339,959 


1943 


66 2,163,443 
20 2,532,377 




Individual returns with ad- 
justed gross income: 

1944 

1945 

1946 

1947 


122,992 
140,033 
145,943 
154,001 


245,781 
294,776 
343,841 
391,122 


5,599,607 
6,063,750 
6,343,055 
6,537,319 


15,653,778 
16,816,795 
18,577,158 
20,015,459 


2,435,681 
2,743,072 
2,613,096 
2,702,269 




North Carolina 


North Dakota 


Individual returns and taxable 
fiduciary returns with net 
mcome: 

1938 

1939 


50,481 

61,019 

128,582 

277,997 

504,872 

f 668,111 


163,558 
193,275 
312,865 
604,724 
934,111 
1,186,994 


7,774 

9,163 

14,022 

39,186 

66 84,378 

66 141,284 

■■»l(i7,138 

163,057 
181,173 
190,630 
201,703 


11,457 
13,958 
39,235 
88,219 
127,323 
157,435 


27,447 
32,695 
75,195 
150,679 
219,669 
292,670 


280 
342 


1940 

1941 

1942 

1943.. 


754 

3,704 

66 14,441 

66 30,412 

26 35,013 


Individual returns with ad- 
justed gross income: 

1944 

1945 .. 


761,289 
842,833 
910,445 
918,643 


1,483,498 
1,623,637 
1,946,057 
2,098,719 


160,511 
175,055 
188,034 
201,465 


332,683 
350,589 
437,914 
546,809 


32,856 
36,705 


1946 


39,588 


1947 


57,856 







For footnotes, see pp, 241-245. 



238 



STATISTICS OF INCOME FOR 1947, PART 1 



Table 19. — Individual returns and taxable fiduciary returns with net income, 
1938-U3; individual returns with adjusted gross income, 19J^U-U7 ; by States 
and Territories: Number of returns, net income or adjusted gross income, 
and total fax— Continued 

[Money figures in thousands of dollars] 



Income year 



Number 
of returns 



Net income ' 
1938-43; ad- 
justed gross 
income' 
1944-47 



Tax«< 



Number 
of returns 



Net income ' 
1938^3; ad- 
justed gross 
income ' 
1944-47 



TaxM 



Individual returns and taxable 
fiduciary returns with net 
income: 

1938.. 

1939 

1940 

1941 

1942 

1943 

Individual returns with ad- 
justed gross income: 

1944 - 

1945 

1946 

1947 



Individual returns and taxable 
fiduciary returns with net 
income: 

1938- - 

1939 - 

1940 

1941 - 

1942 

1943 

Individual returns with ad- 
justed gross inrnnie: 

1944 

1045 

1946. 

1947 



Individual returns and taxable 
fiduciary returns with net 
income: 

1938 

1939 

1940 

1941_ 

1942 

1943 

Individual returns with ad- 
justed gross income; 

1944. - 

1945 

1946 

1947 



345,903 

442,048 

905,162 

1,691,662 

2,273,920 

/2, 690, 274 

1 — 



2,874,184 
2,953,543 
3,106,666 
3,213.264 



53,807 
66,478 
123,635 
232,185 
390,179 
458,568 



488.183 
518,109 
.553.967 
616,911 



41 
51 
103, 
203 
263 
f 287, 
1 



297, 
315, 
3.39, 
342, 



Ohio 



Oklahoma 



1,013,713 
1,315,132 
2,277,911 
3,895,008 
5,095,365 
6,416,706 



7,474,899 
7,287,283 
7,994,638 
9,053,107 



36,375 

48,738 

86,651 

242,969 

«« 566,623 

«6 922,019 

2» 1,076,761 



1,035,280 

1,015,220 

925,026 

1,079,062 



56,083 
65,009 
112,417 
212,510 
348,322 
459,155 



500,026 
571,796 
593,569 
625,258 



170,403 

188,767 
278,140 
476,375 
656,608 
919,678 



1,115,362 
1,211,284 
1,336,871 
1,. 529, 733 



5,267 

4,886 

8,812 

28,172 

«« 59,798 

M 110,724 

» 132,535 



133,151 
137,486 
125,451 
154,120 



Oregon 



Pennsylvania 



135, .376 
169,618 
275,686 
505,239 
911,806 
1,171,328 



1,308,151 
1,314. .582 
1,4.54.819 
1,664,988 



2,424 

3,253 

6,845 

28,219 

6« 108,305 

«« 18.3.251 

=» 212,326 



1 90,. 522 
193.6.54 
IS|,582 
202,580 



505,049 
633,8.33 
1,227,243 
2,229,946 
3,046,124 
3,307,461 



3,698.731 
3.872.854 
4,l27.(i44 
4,193,136 



I,, 562, 160 
1,8,58,300 
3,0.57,110 
5,076,950 
6,. 57 1,5.55 
7,581,8-34 



9,107,768 
9 , 1 87 . 829 

in,074.91f; 

11,303.195 



63,2.54 

85,926 

137,9.58 

.338,064 

"713,032 

« 1,076,068 

» 1,261,776 



1,228.122 
1,275.9.57 
1.143.927 
1,340,819 



Rhode Island 



South Carolina 



122,135 
1.56,471 
250,894 
4.55,710 
574,851 
653,368 



7,30,029 
742,636 
824,923 
919,538 



.5.012 

7.. 524 

12.688 

32.165 

"67,980 

«« 95,860 

» 114,322 



103,4(11 
108,643 
100.905 
112,729 



24.007 
29.709 
63.. 585 
137.616 
2.53.251 
.3.35,802 



372,. 504 
400.838 
402.279 
454,974 



67,0.57 
83,914 
142,395 
280,755 
472, .524 
.593,837 



fiOI..33K 

765,464 

872.048 

1.028,441 



1.315 

1.855 

3.711 

1 3.. 584 

"38.517 

*• 65.806 

"78,115 



64,716 
78,998 
80,812 
90,511 



For footnotes, see pp. 241-245. 



STATISTICS OF INCOME FOR 1947, PART 1 



239 



Table 19.— Individual returns and taxable fiduciary returns with net income, 
1938-i3; individual returns with adjusted gross income, iP^^-^7; by States 
and Territories : Number of returns, net income or adjusted gross income, 
and total faa;— Continued 

[Money figures in thousands of dollarsj 



Income year 


Number 
of returns 


Net mcome ' 
1938-43; ad- 
justed gross 
income 6 
1944-47 


Tax" 


Number 
of returns 


Net income ' 
1938-43; ad- 
justed gross 
income 6 
1944-47 


Tax«< 




South Dakota 


Tennessee 


Individual returns and taxable 
fiduciary returns with net 
income: 

1938 


11,801 
14,526 
38,018 
79,279 
128,515 
f 134,206 


28,074 
34,285 
67,425 
138,575 
218,140 
242,073 


332 

483 

816 

3,938 

6« 14,069 

66 25,197 

2« 29,030 

25,124 
34,801 
40,141 
59,443 


58,132 
71,606 
138,602 
262,156 
445,045 
616,094 


186,396 
229,798 
357,765 
617,698 
926,352 
1,207,188 


6,637 


1939 


8,193 


1940 .. 


14,291 


1941 


43,140 


1942 


66 96,255 


1943 


66 153,816 






Individual returns with ad- 
justed gross income: 

1944 


159,583 
192,316 
196,414 
213,445 


277,578 
347,498 
437,344 
545,223 


694,233 

695,825 

. 755,103 

795,462 


1,406,248 
1,413,075 
1,675,853 
1,865,052 


159,812 


1945 


173,584 


1946 - . 


181,932 


1947- 


194,432 








Texas 


Utah 


Individual returns and taxable 
fiduciary returns with net 
income: 
1938. .. 


206,210 
237,742 
457,136 
792,947 
1,320,969 
(1,720,062 


691,247 
753,070 
1,162,278 
1,836,788 
2,696,512 
3,635,677 


28,144 

24,571 

41,051 

126,046 

66 305,531 

66 513,347 

M 611,809 

559,973 
609,637 
619,742 
721,707 


19,278 
23,573 
39,460 
77,805 
151,584 
188,462 


53,219 
63,010 
94,235 
170,717 
317,873 
425,234 


1,059 


1939 


1,180 


1940 


2,012 


1941. .. . . 


7,593 


1942 


66 26,556 


1943 


66 50,210 
26 57.627 




Individual returns with ad- 
justed gross income: 
1944 .. 


1,947,800 
1,988,628 
2,111,121 
2,243,691 


4,351,859 
4,492.619 
5,131,712 
5,850,745 


194,344 
214,841 

224,578 
232,765 


457,892 
474,067 
518,138 
601,185 


49,717 


1945 


51.680 


1946 


47.016 


1947 -. 


54,193 








Vermont 


Virginia 


Individual returns and taxable 
fiduciary returns with net 
mcome: 
1938 


13,683 
15,893 
34,454 
58,894 
82,057 
/ 92,286 


36,661 
44,834 
74,476 
116,619 
151,261 
173,487 


777 

1,265 

2,281 

5,457 

66 13,287 

66 19.043 

2» 22,437 

21,791 
24,229 
22,593 
28,439 


72,625 
90,413 
183,289 
368,661 
595,377 
710,996 


228,428 
286,121 
477,918 
866,514 
1,273,452 
1.477,637 


7,829 


1939 


11,040 


1940 


20,704 


1941 


56,023 


1942 . . 


66 131,492 


1943 .- 


66 188,755 






Individual returns with ad- 
justed gross income: 

1944 


106,967 
113,448 
131,297 
133,032 


205,539 
214,858 
257,371 
292,659 


775,479 
817.140 
861,239 
918,801 


1,709,021 
1,709,765 
1,948,521 
2,271,229 


208,124 


1945 . 


210,710 


1946 


203,099 


1947 


240,012 







For footnotes, see pp. 241-245. 



240 



STATISTICS OF IN'COME FOR 1947, PART 1 



Table 19.— Individual returns and taxable fidticiary returns with net income, 
19-i8-J!f3; individual returns with adjusted gross income, 19^^-47; by States 
and Territories: Number of returns, net income or adjusted fjross income, 
and total tax— Continued 

[Money figures in thousands of dollars) 



Income year 



Individual returns and taxable 
fiduciary returns with net 
income: 

1938 

1939 

1940 

1941 - 

1942 

1943 

Individual returns with ad- 
justed gross income: 

1944 

1945 

1946 

1947 



Individual returns and taxable 
fiduciary returns with net 
income: 

1938.. 



1939_ 
1940- 
1941- 
1942- 



1943 

Individual returns with ad- 
justed gross income: 

1944 

1945 

1946 

1947 



Number 
of returns 



106, 
126, 
247, 
465, 
740, 
I 938, 
1 



959 

997 

1,018 



Net income * 
1938-43; ad- 
justed gross 
income ' 
1944-47 



Tax »< 



Washington " 



147,609 
175,523 
332,382 
623,766 
890,083 
,061,398 



1,105.294 
1,209,941 
1,279,962 
1,332,645 



276 


900 


323,347 


545,694 


994 


896 


1,588,821 1 


2,201 


773 


2,301 


808 


2,329 


276 


2,495 


847 


2,804 


714 



5,168 

6,357 

12,821 

53,074 

66 181,255 

66 326,120 

20 382.847 



331,918 
328,913 
294,913 
338,268 



Wisconsin 



3.55,241 

443,388 

727,472 

1,269,509 

1,750,926 

2,156,521 



2,400,891 
2,713,484 
3,003.996 
3,392.629 



9,034 

11,533 

19,839 

62.328 

66 154,970 

66 263,678 

-■0 305,854 



.300,865 
337,027 
317,496 
373,185 



Numljer 
of returns 



Net income ' 
1938^3; ad- 
justed gross 
income • 
1944-47 



West Virginia 



54,014 
67,914 
125,077 
265,409 
381,556 
444,801 



480,479 
545,803 
573,963 
611,357 



146,991 
183,744 
.303,721 
.577,631 
750,391 
896,. 571 



1,072,958 
1,143,302 
1.254,981 
1,539,024 



Wyoming 



11,769 
13,7.35 
28,596 
48,361 
67,449 
79,062 



78,948 
82,206 
90,191 
96,5.35 



31,564 

38,026 
66,440 
108,133 
141,707 
183,307 



197,078 
198,750 
226.444 
281,391 



Tax" 



3,482 

4,061 

7,579 

25,183 

66 53,695 

66 89,088 

» 103.061 



112,127 
113,312 
112,489 
150,898 



476 

1,161 

1.584 

5,723 

6« 14,443 

"23,835 

» 28,457 



26,006 
25,603 
23,996 
32,328 



For footnotes, ses pp. 241-245. 



STATISTICS OF INCOME FOR 1947, PART I 



241 



Footnotes for historical tables 16-19, pages 208-2^0 



' Data for returns with net income for 1913-15 are 
secured from the annual reports of the Commissioner 
of Internal Revenue; for 1916-36 tabulated from 
Forms 1040 and 1040A showing net income, filed for 
individuals and for estates and trusts; for 1937-43 
tabulated from Forms 1040 and 1040A showing net 
income filed forindi\aduals, 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 
subsequent years, the nontaxable returns in the last- 
mentioned category are excluded. (For require- 
ments for filing, see table A, p. 458.) 

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 
income 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, data are completely tabulated from each 
return for 1937-43. 

2 Data for individual returns with adjusted gross 
income for 1944-47 are tabulated from Forms W-2 
and 1040. (For filing requirements, see table A, p. 458.) 

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. 

' 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 
deductions equal to total income. 

Net deficit for 1928-31 is before the deduction for 
prior year loss which is allowable against total 
income for these years; for 1928-33 includes capital 
net gains; 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 Jan- 
uary 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 returns 
with no net income. In table 16, the alternative tax, 
the victory tax, and the total income and victory 
tax for these returns are tabulated with that for 
returns with net income. 

* Data for individual returns with no adjusted 
gross income for 1944-47 are estimated based on a 
sample 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 in- 
come 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 12 J^ 
percent; for 1924-33, excludes capital net loss for 
which a tax credit of 12 J 2 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 Form 1040A. Net income for 
fiduciary returns is net income taxable to the fiduci- 
ary, that is, after the deduction of the amount 
distributable to beneficiaries. (Also see note 1.) 

^ Adjusted gross income for 1944-47 is gross income 
minus allowable trade and business deductions 
(including the net operating loss deduction), expen- 
ses of travel and lodging in connection with employ- 
ment, reimbursed expenses in connection with 
employment, deductions attributable to rents and 
royalties, certain deductions of life tenants and 
income beneficiaries of property held in trust, and 
allowable losses from sales of property. Should 
these deductions exceed the gross income, there is an 
adjusted gross deficit. (Also see note 2.) 

' Normal tax and surtax for 1913-15 are the tax 
receipts for the fiscal year ended June 30 immediate- 
ly following 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 1941-47 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 forgiveness feature provided under the 
Current Tax Payment Act of 1943. (Also see notes 
1, 2, and 3.) 

* 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 sur- 
tax 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- 
47, occurring in the case of a net long-term capital 
gain or of an excess of net long-term capital gain 
over net short-term capital loss, is the sum of normal 
tax and surtax on net income reduced for this pur- 
pose 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 with the alter- 
native 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.) 

' For earned income credit limitation, see table 
E, p. 478. 

1" Credit for income tax paid to foreign countries 
or possessions of the United States (allowable for 
1918 and subsequent years) and credit for income 
tax paid at source on interest from tax-free cove- 
nant bonds (allowable for all years) were not tabu- 
lated for Statistics of Income prior to 1943. Such 
credits are tabulated from Forms 1040 and 1041 
for 1943 and Form 1040 with itemized deductions 
for 1944-47. 



(Footnotes continued on p. 242) 



242 



STATISTICS OF INCOME FOR 1947, PART 1 



Footnotes for historical tables 16-19, pages 208-2U0 — Continued 



" Tax for 1916-42 is before the credit for foreign 
income 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 1943-47, 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 1943 victory tax; for 1941-47 the optional 
tax. Taxes for 1942-43 are further explained in 
notes 18, 19, and 20. (See also notes 1, 2, and 3.) 

" Returns for 1913 pertain to the last 10 months 
of that year. 

" Tax for 1917 includes war excess profits taxes 
of $101,249,781 on individuals and $103,887,984 
on partnerships. 

'* 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 tax have been revised according to 
Statistics of Income for 1925, pages 28-29. 

1929: Sources of income and deductions for 
returns with net income under $5,000 have been 
revised according to Statistics of Income for 
1934, Part 1, p. 31, note 18. 

1930: Other income, total income, contribu- 
tions, other deductions, and total deductions 
for returns with net income under $5,000 have 
been revised according to Statistics of Income 
for 1937, Part 1, p. 47, note 25. 

1932: Other deductions, total deductions, 
and net income for returns with net income 
under $5,000 have been revised according to 
Statistics of Income for 1935, Part 1, p. 31, 
note 6. 

" Taxes before the 25 percent reduction provided 
by section 1200(a), Revenue Act of 1924, effective 
for 1923. 

" The 25 percent reduction in taxes for 1923 pro- 
vided by section 1200(a), Revenue Act of 1924. 

" Tax affer the 25 percent reduction provided by 
section 120(l(a), Revenue Act of 1924, effective for 
1923. 

" 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 Cixrrent 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 relating to foreign tax paid and to 
fax 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. 

'" 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 lia- 
bility on individual returns showing a smaller tax 



(or no tax) for 1943 prior to such adjustment, and 
(3) the unforgiven portion of the smaller of the 1942 
or 1943 tax liability of individuals liable for income 
tax in both years. The last two amounts constitute 
the adjustments necessary for merging the 1942 and 
1943 tax liabilities of individuals as provided under 
the Current Tax Payment Act of 1943. 

" Net income classes are based on net income 
tabulated. (See note 5.) Returns with net deficit, 
regardless of the amount, are designated as returns 
with no net income. 

" The number of returns for 1916 excludes 7,635 
returns of married women making separate returns 
from husbands (288 returns show net income of 
$3,000 under $5,000 and 7,347 show $5,000 or more). 
The net income on returns filed separately by hus- 
band and wife is combined and the total tabulated 
as one return. For subsequent years, the returns of 
married women filed separately are included in their 
respective income class regardless of the husband's 
income. 

" Adjusted gross income classes are based on the 
amount of adjusted gross income as defined in note 
6, except that returns with adjusted gross deficit, 
regardless 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. 

'5 For 1946-47, this class includes nontaxable re- 
turns with adjusted gross income exceeding the 
designated limit. 

26 Deficit. 

" Effective tax rates (percent) are based on the 
income and tax (with income and victory tax on 
1943 income used for 1943), tabulated in the pre- 
ceding sections of this table. It should be noted 
that the income base is net income for 1916-43 and 
adjusted gross income for 1944-47. 

»s 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. Not income, other deduc- 
tions, and total deductions have been adjusted to 
reflect the deduction for contributions. (In the 
Statistics of Income for 1917, contributions, al- 
though an allowable deduction, are not included in 
general deductions and have not been deducted 
from net income.) 

" Number of returns and data are for returna 
with net income of $3,000 or more for 1916 (see 
note 22); $2,000 or more for 1917 (see note 28); 
$1,000 or more 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 esti- 
mated data see notes 1-4.) 

'" Amounts of income from the various sources 
for 1916 are gross receipts: the deductions, not hav- 
ing been allocated to the various sources, are in- 
cluded in the aggregate deductions. 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 tabu- 
lated under a specified deduction or in other deduc- 
tions. Deductions exclude those for individuals filing 
Form 1040A for 1941-43 and individuals using the 
standard deduction for 1944-47. (Also see notes 1 
through 4 and 29.) 



(FootDotea continued on p. 243) 



STATISTICS OF INCOME FOR 1947, PART 1 



243 



Footnotes for historical tables 16-19, pages 208—240 — Continued 



" Salaries, wages, etc., reported only on individ- 
ual returns, include "Professions and vocations" for 
1916; the taxpayer's earned income from partner- 
ships for 1916-26; and wages and salaries of the 
incUvidual, his wife, or dependent minora derived 
from bxisiness conducted as a sole proprietorship 
prior to 1924 and for 1944-47 such wages of wife 
and dependent only. For 1944-47, exclude wages 
of leas than $100 per return, reported on Form W-2, 
from which no tax was withheld; such wages are 
tabulated as other income. 

" Business profit or loaa for 1916 exchides "Profes- 
siona and vocations." Prior to 1924 salaries of the 
proprietor and members of his family were deduc- 
tible in computing business profit or loss if the sala- 
ries are reported elsewhere as income; for 1944-47, 
salaries of spouse and dependents only are deducti- 
ble. For 1944-47 the net operating loss deduction 
carried over from two preceding years is a business 
deduction. 

" 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 12J^ percent 
prior to 1934; and the net gain or loss from sales of 
capital assets for 1938-47. Amounts for the years 
1918-21 include income from fiduciaries and income 
from personal service corporations except that divi- 
dends, partially tax-exempt interest on Government 
obligations, and, in the case of fiduciaries, interest 
from bonds upon which a tax was paid at source, 
received through such entities, are reported in their 
respective sources. 

" 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 
fiduciaries. For 1936-47 dividends include all foreign 
and domestic dividends exrepl dividends received 
through partnerships and fiduciaries, dividends 
reported on Form 1040A for 1941-43 and Form W-2 
for 1944-47, and partially tax-exempt dividends on 
share accounts in Federal savings and loan associa- 
tions for 1938-43. 

'5 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 divi- 
dends from domestic corporations subject to Federal 
income taxation; for 1932-33 dividends from domes- 
tic corporations not subject to Federal income taxa- 
tion; and capital net gain or loss when the tax or tax 
credit is computed at 123'2 percent, prior to 1934. 

•' Partially tax-exempt interest (exempt from 
normal tax) is that received from certain Govern- 



ment obligations issued prior to March 1, 1941, 
namely, United States savings bonds and Treasury 
bonds owned in excess of $5,000, and from obliga- 
tions of instrumentalities of the United States 
other than those issued under the Federal Farm 
Loan Act or that act as amended. For 1918-21 
amounts include such interest received through 
personal service corporations, and, for all years, 
that received through partnerships and fiduciaries; 
for 1941 include also the taxable interest on Govern- 
ment obligations and the dividends on share 
accounts in Federal savings and loan associations, 
reported on returns with no net income; and for 
1943, the partially tax-exempt dividends on share 
accounts in Federal savings and loan associations. 
Amortizable bond premium has been deducted 
from partially tax-exempt interest for 1942-43 only. 
(Also see note 63.) 

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 1944-47. 
(Partially tax-exempt interest not included is in 
other taxable interest for 1924-39 and in other 
income for 1941-47.) 

" Other income includes income from fiduciaries 
for 1917; partially tax-exempt interest on Govern- 
ment obligations for 1917-18; 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 corporations 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 Form 1040A for 1941; 
dividends, interest, and annuities reported on 
Form 1040A for 1941-43; and wages not subject 
to withholding, dividends, and interest, not exceed- 
ing $100 per return, reported on Form W-2 for 
1944-47. 

" Contributions, reported only on individual 
returns, were not allowed for 1916; exclude con- 
tributions made by individuals using Form 1040A 
for 1941-43 or the standard deduction for 1944-47. 

" Other deductions exclude the prior year net loss 
allowable as a deduction 1922-31; and deductions 
of individuals using Form 1040A for 1941-43 or the 
standard deduction for 1944-47; but include loss 
from rents and royalties prior to 1941; bad debts 
reported on all individual returns prior to 1939, 
those on Form 1040A for 1939-40, and on Form 
1040 for 1943-47; loss from fire, storm, etc., reported 
on all individual returns prior to 1939 and on Form 
1040A for 1939-40; bad debts and loss from fire, 
storm, etc., from fiduciary returns prior to 1944 
and the amoimt distributable to beneficiaries prior 
to 1937; net operating loss deduction for 1940-43; 
amortizable bond premium on corporation bonds 
for 1943 and on all bonds for 1944-47; and the $500 
special deduction for blindness allowed individuals 
for 1944-47. 

" Included in partnership profits. 

♦' Included in other income. 

" Included in other deductions. 



(Footnotes continued on p. 244) 



244 STATISTICS OF INCOME FOR 1947, PART 1 

Footnotes for historical tables 16-19, pages 208-2^0 — Continued 



" Capital not gain from 8alf« of assets held mort 
than 2 years, including that received through part- 
nerships and fiduciaries, taxed at 12}-^ percent for 
1922-33; tabulated from taxable returns with net 
income of $30,000 or more for 1922-23 and 1925-31; 
$25,000 or more for 1924; and $15,000 or more for 
1932-33. Capital net gain is reduced by losses in 
ordinary net income for 1924-33. 

*• Capital net loss from sales of assets held more 
than 2 years, including that received through part- 
nerships and fiduciaries, tabulated in other deduc- 
tions 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 schedule D when not used as a 
deduction. Capital net loss in schedule D for which 
the 12H percent tax 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 1944-46. (A summary of taxes paid 
for 1927-32 and of interest paid for 1928-32, for 
returns with net income of $5,000 or more, showing 
separately the amounts reported in general deduc- 
tions from total income and amounts reported in 
business deductions, is published in Statistics of 
Income for 1932, table 8-A, p. 80.) 

1^ 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 D, p. 476), depending on the time the 
assets were held, and the limitation on the deduc- 
tion for capital loss have been applied. The net 
capital loss deduction is limited to $2,000. Amounts 
reported exclude such gain or loss received through 
partnerships and fiduciaries. 

*' For 1938-41, short-term applies to sales of 
capital assets held 18 months or less upon which 
100 percent of the gain or loss is taken into account. 
The short-term gain reported includes the net 
short-term gain or loss received through partner- 
ships and common trust funds and, for 1939 41 is 
after the allowable deduction for carry-over. A net 
short-term capital loss is not deductible in the cur- 
rent 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. 58-61.) 

*' For 1938-41, long-term applies to sales of 
capital assets held more than 18 months, upon which 
66^3 percent of the gain or loss on sales of assets 
held 18 months but not more than 24 months and 
50 percent of the gain or loss on sales of assets held 
more than 24 months are taken into account. The 
amounts reported include the net long-term capital 
gain or loss received through partnerships and 
common trust funds. .\ net long-term capital loss is 
deductible from gross income. 

*' Property (ilker than capital assets is property 
used in trade or business of a character which is 
subject to the allowance for depreciation; for 1941- 
47 also includes certain Government bonds which 
are not capital assets; and for 1942-47 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 Form 1040 for 
1939 46, excludes amounts reported in schedules for 
business and for rents and royalties, and such loss 
for persons using the standard deduction for 1944- 
47; tabulated in other deductions prior to 1939. 

^1 Bad debts, 1939 42, tabulated from Form 
1040, exclude bad debts reported in schedules for 
business and for rents and royalties; tabulated in 
other deductions 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. 

■i' For 1942-47, 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 47) 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. 

A net capital loss of any year, to be used as a 
capital loss carrj'-over, is the excess of current year 
capital losses over the sum of (1) current year capital 
gains and (2) the smaller of $1,000 or current year 
net income (adjusted gross income if taxed under 
Supplement T in 1944-47) computed without regard 
to capital gains and losses. 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 loss is sustained and 
the fifth succeeding year. (For carry-over see 
pp. 58-61.) 

5* Rents and royalties profit or loss exclude that 
reported on Form 1040A for 1941, the only year in 
which this source of income could be reported on 
that form. 

^' 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; excludes that 
received through partnerships and fiduciaries and 
that reported on Form 1040A for 1941-43 or Form 
W-2 for 1944 47. The amount tabulated for 1941 
is only that reported on taxable returns (such 
interest reported on nontaxable returns is tabulated 
with partially tax-t»xempt interest). Amortizable 
bond premium was deducted for 1942-43 only. 
(Also see note 63.) 

^ 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 for 1941-42, include such dividends 
received through partnerships and fiduciaries, 
.^mounts for 1941 are only those reported on tax- 
able returns (such dividends reported on non- 
taxable returns are tabulated with partially tax- 
exempt interest). These dividends are reported in 
other income for 1938-40, in partially tax-exempt 
interest for 1943, in dividends and interest for 
1944 45, and in dividends for 1946-17. 



(Footnotes continued on \t. 215) 



STATLSTK^S OF INCOM]'] FOll U)47. PART 1 



245 



Footnotes for historical tables 16-19, pages 208-21,0 — Continued 



" Annuities, tabulated from individual returns, 
Form 1040, are only the taxable portion of annuities 
received. 

'* 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 1944-47, 
computed without the deduction, exclude such 
expenses for individuals using Form 1040A for 
1942-43 or the standard deduction for 1944-47. 
The deduction is limited, for 1942-43, to $2,500 in 
the case of a head of a family or a joint return of hus- 
band and wife, and to $1,250 for all other individ- 
uals; for 1944-47, is limited to $2,500 if two or 
more exemptions are claimed, or to $1,250 if one 
exemption is claimed. 

55 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. 

8" Long-form returns, Form 1040, on which deduc- 
tions are itemized and long-form returns, Form 
1040, with no deductions filed by spouses of tax- 
payers 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. 

^^ Net income less deficit. 



on Government obligations and the partially tax- 
exempt interest received through partnerships and 
fiduciaries, but excludes any interest reported on 
Form W 2. (For earlier years, see notes .^6 and 55.) 

" Total tax for 1938-42 is before tax credits for 
foreign income tax paid and for income tax paid at 
source on interest from tax-free covenant bonds; for 
1943-47 is after such credits; for 1940-41 includes 
defense tax; for 1941-47 includes optional tax; and 
for 1943 includes victory tax. Further explanation 
of tax for 1942^3 is given in notes 66 and 20. 

'5 The aggregates for data distributed by States 
for 1943-47 do not precisely agree with the aggre- 
gates for data relative to returns with income dis- 
tributed 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 distributions for 1943 and 1945 are based 
on samples distinct from those used for income class 
distributions, and (3) the use of independent weight- 
ing factors for each collection district in compiling 
the State distributions. 

« The tax liability for 1942 and for 1943, as 
described in note 64, is that computed on income 
for the respective year and is without regard to 
the amount of tax forgiven under the Current Tax 
Payment Act of 1943. Neither tax was paid in 
full because of the forgiveness feature provided 
under section 6 of that Act, applicable to indi- 
viduals who are liable for a tax on both 1942 and 
1943 incomes. 

s' Data for Alaska not available; included in 
Washington. 



'» Interest received from all sources for 1946-47 ^ Data for Washington include data for Alaska 
including taxable and partially tax-exempt interest for 1938 and for 1943-47. 



TAXABLE FIDUCIARY INCOME TAX 
RETURNS 



247 



TAXABLE FIDUCIARY INCOME TAX RETURNS 

SUMMARY DATA 

There are 109,997 taxable fiduciary income tax returns for 1947, 
filed for the income of estates and trusts. Compared with the num- 
ber of returns filed for the previous year, there is a decrease of 
11,728 returns, or 9 6 percent. The net income taxable to the fiduci- 
ary of $509,244,000 is $85,680,000, or 14.4 percent, below that re- 
ported last year ; and the tax liability of $173,071,000 is $32,386,000, 
or 15.8 percent, less than last year. 

Of the total taxable fiduciary returns, 64,000 returns are filed for 
the income from property held in trust; and 45,997 returns are for 
the income of estates. The total income reported on the returns for 
trusts is $667,431,000, of which $332,723,000 is distributable to 
beneficiaries. On returns for the income of estates, the total income 
is $306,152,000, of which $51,373,000 is distributable to benefici- 
aries. Income tax paid on the income of trusts is $102,543,000 and 
on the income of estates is $70,529,000. 

Comparative data, taxable fiduciary returns, 194-7 and 194.6 

[Money figures in thousands of dollars] 



1947 



1946 



Increase or decrease (— ) 



Number or 
amount 



Percent 



Total taxable fiduciary returns: 

Number of returns 

Total income 

Amount distributable to beneficiaries 

Net income taxable to fiduciary 

Tax liability 

Taxable returns for trusts: 

Number of returns 

Total income 

Amount distributable to beneficiaries 

Net income taxable to fiduciary 

Tax liability 

Taxable returns for estates: 

Number of returns 

Total income 

Amount distributable to beneficiaries 

Net income taxable to fiduciary 

Tax liabUity— 



109,997 
973,583 
384,096 
509,244 
173,071 



64,000 
667,431 
332,723 
287,860 
102,543 



45,997 
306,152 

51,373 
221,384 

70,529 



121,725 
1,065,765 
394,551 
594,924 
205,457 



75,294 
761,790 
344,246 
370,916 
135,438 



46,431 
303,975 

50,305 
224,008 

70,019 



-11,728 
-92,182 
-10,455 
-85,680 
-32,386 



-11,294 
-94,359 
-11,523 
-83,056 
-32,895 



-434 
+ 2,177 
+ 1,068 
-2,624 

+610 



-9.63 
-8.65 

-2.65 
-14.40 

-15.76 



-15.00 
-12.39 
-3.35 
-22.39 
-24.29 



-.93 

+ .72 
+2.12 
-1.17 

+ .73 



FIDUCIARY RETURNS INCLUDED 

Fiduciary income tax returns from which data are tabulated are 
the unaudited taxable returns for the calendar year 1947, a fiscal 
year ending within the period July 1947 through June 1948, and 
a part year with the greater portion of the accounting period in 
1947. Only the taxable fiduciary returns are tabulated; that is, 
returns on which the net income taxable to the fiduciary is in excess 
of the allowable exemption. An exiguous number of taxable returns 
for estates and trusts filed improperly on Form 1040 are included ; 
however, data thereon are edited to conform to those reported on 
Form 1041. The fiduciary return includes the entire income of the 
estate or trust even though a portion is distributable to beneficiaries. 



249 



250 STATISTICS OF INCOME FOR 1947, PART 1 

Tentative returns are not included and amended returns are used 
only if the original returns are excluded. 

INCOME TAX LAW WITH RESPECT TO FIDUCIARY RETURNS 

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 of the trust 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 and to the income of property 
held in trust. All taxable income of the estate or trust, whether or 
not distributable to beneficiaries, must be reported. 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, scien- 
tific, literary, and educational organizations allowed to individuals 
there is allowed as a deduction any part of the fiduciary gross in- 
come, 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 be- 
comes payable to beneficiaries, as well as amounts which in the dis- 
cretion of the fiduciary may be distributed to the beneficiaries or 
accumulated, if such amounts are reported in the income of the 
beneficiaries. 

An estate is allowed an exemption of $500 and a trust is allowed 
an exemption of $100 against net income taxable to the fiduciary, 
for both normal tax and surtax purposes. Also a credit for the 
amount of partially tax-exempt interest and partially tax-exempt 
dividends on share accounts in Federal savings and loan associa- 
tions, remaining undistributed in the hands of the fiduciary, is 
allowable against the net income for the purpose of normal tax. 

The tax liability is based on the net income taxable to the 
fiduciary, less the exemption and credits mentioned above, and must 
be paid by the fiduciary after the close of the income year. Current 
collection of tax does not apply to fiduciary income. Tax credits are 
allowable for the fiduciary's share of the income tax paid to a 
foreign country or possession of the United States and of the in- 
come tax paid at source on interest from tax-free covenant bonds. 

BASIC ITEMS 

Total income is the amount resulting from the combinati;.»n of 
net profit and loss from rents and royalties, from trade or business, 
from partnerships, from sales or exchanges of property, together 
with income from dividends, interest, other fiduciaries, and miscel- 
laneous income. This concept of income is an approximation of the 



STATISTICS OF INCOME FOR 1947, PART 1 251 

adjusted gross income tabulated elsewhere in this report for in- 
dividual returns. 

Balance income is the excess of total income over expenses of a 
nontrade or nonbusiness character allowable against fiduciary in- 
come, such as interest, taxes, and casualty losses. It is the amount 
available for income tax payment and disposition to beneficiaries or 
accumulation according to the trust instrument, in the case of a 
trust, or under the directives of the will or the jurisdictional court, 
in the case of an estate. 

Amount distributable to beneficiaries is the amount of income 
apportioned to the beneficiaries. The distributable amount includes 
amounts which become payable to, or are permanently set aside 
for, beneficiaries as well as amounts actually paid to them; and 
each beneficiary must include in his gross income his share of 
such distributions, if he is required to file a return of income. 
Beneficiaries include charitable and similar organizations as well 
as individuals. 

Net income taxable to fiduciary is the amount of income remain- 
ing in the hands of the fiduciary after the deductions for allowable 
expenses and the amount distributable to beneficiaries. This net 
income is the basis for the tax liability of the fiduciary. 

Exemption of $500, in the case of an estate, and $100, in the 
case of a trust, is allowable against the net income taxable to 
fiduciary for the computation of both the normal tax and the surtax. 

Tax liability, unless otherwise indicated, is the tax liability after 
deducting the two tax credits relating to income tax paid at source 
on interest from tax-free covenant bonds and to income tax paid 
to a foreign country or possession of the United States. The tax 
liability includes the normal tax, surtax, and alternative tax. Nor- 
mal tax and surtax are paid on income which includes a net gain 
or an allowable loss from sales of capital assets unless the alterna- 
tive tax relating to the gain is imposed. Returns with alternative 
tax (not effective on returns with surtax net income under $18,000) 
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 FIDUCIARY RETURNS 

Taxable fiduciary returns are classified by total income classes, 
by net income classes, by types of tax liability, by States and Terri- 
tories, and as returns for an estate or for a trust. The returns for 
trusts are further classified by the relationship of the beneficiary 
to the grantor. Data are tabulated by these classifications but not 
all items are available for every classification. 

Total inco7ne classes.— Returns are segregated into total income 
classes based on the amount of total income reported on the re- 
tiirns and tabulated as such in the tables of this report. The ma- 
jority of the fiduciary data are tabulated by total income classes, 
so that the data may be associated with that tabulated for indi- 
vidual returns, since total income is approximately equivalent 



252 siA'iMsrics ok ixcomI'; ioh 1047, i'aim' i 

to the adjusted gi'oss income used for classification of individual 
returns elsewhere in this report. 

Net income r/a.s'.S'r's.— Returns are segregated into net income 
classes based on the net income taxable to fiduciary. 

Type^ of tax I iahilHy.— Returns with noi-mal tax and surtax are 
distinguished from returns with alternative tax imposed on net 
income which includes a net long-term capital gain or an excess 
of net long-term capital gain over net shoi't-term capital loss. 

Returns for an estate or for a trust.— This classification is based 
on the fact that certain fiduciary returns are filed for the income 
of an estate while other returns are filed for the income from 
property held in trust. 

Relation of the beneficiary to the grantor.— The relationship of 
the grantor to each beneficiary of a trust is required information 
in schedule G on Form 1041. From this information, returns for 
trusts are classified by the relationship of the beneficiary to the 
grantor. Five beneficiary relationships are recognized— spouse, chil- 
dren, self, all others, and relationship not stated— the first four of 
which occur singly and in combinations. Selected data from the re- 
turns for trusts are tabulated by these beneficiary relationships and 
the returns are segregated to show trusts with one beneficiary sepa- 
rately from trusts with two or more beneficiaries. 

States and Territo7-ies.— 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 determined from the address of the fiduciary. The 
Territory of Alaska comprises a part of the collection district of 
Washington, but the returns with an Alaskan address are not 
segregated. 

TABULATED DATA 

Statistical data for fiduciary returns are tabulated from each 
return, prior to ofi^icial audit by the Bureau of Internal Revenue, and 
are presented in 11 basic tables. These data are tabulated, as nearly 
as possible, in the same manner as the data for individual returns. 
However, in view of the different forms employed and some varia- 
tions in the method of reporting certain items common to both 
returns, the two series of data are not precisely comparable. Data 
from fiduciary returns no longer are combined with data from 
individual returns for the Statistics of Income. Throughout the 
tables, money amounts are rounded to the nearest thousand and, 
therefore, may not add to the totals. 

SIMPLK AND CUMULATIVE DISTRIBUTIONS BY TOTAL INCOME CLASSES 

The number of taxable fiduciary returns filed, the amount of total 
income, and the tax liability are tabulated by total income classes in 
basic table 1 to show the simple distribution, the cumulative distri- 
bution from the highest class, the cumulative distribution from the 
lowest class, and the corresponding percentage distribution. In the 



STATISTICS OF INCOME FOR 1947, PART 1 



253 



summary table which follows, similar distributions are presented by 
total income classes which, in most instances, are of broader inter- 
vals than are used in the basic table. 

Taxable fiduciary returns for 194-7, by total income classes: Simple and cumu- 
lative distributions of number of returns, total income, and tax liability, 
with cor-responding percentage distributions 

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









Number of returns 






Total income classes ■ 


Simple distribution 


Cumulative distribution 
from highest income class 


Cumulative distribution 
from lowest income class 




Number 


Percent of 
total 


Number 


Percent of 
total 


Number 


Percent of 
total 


Under 0.5 


7,074 

15,978 

11,836 

9,261 

7,256 

5,924 

9,038 

6,494 

16,725 

7,044 

3,704 

2,427 

4,528 

1,762 

440 

345 

84 

56 

21 


6.43 

14.53 

10.76 

8.42 

6.60 

5.39 

8.22 

5.90 

15.20 

6.40 

3.37 

2.21 

4.12 

1.60 

.40 

.31 

.08 

.05 

.02 


109,997 

102,923 

86,945 

75,109 

65,848 

58,592 

52,668 

43,630 

37,136 

20,411 

13,367 

9,663 

7,236 

2,708 

946 

506 

161 

77 

21 


100.00 

93.57 

79.04 

68.28 

59.86 

53.27 

47.88 

39.66 

33.76 

18.56 

12.15 

8.78 

6.58 

2.46 

.86 

.46 

.15 

.07 

.02 


7,074 
23,052 
34,888 
44,149 
51,405 
57,329 
66,367 
72,861 
89,586 
96,630 
100,334 
102,761 
107,289 
109,051 
109,491 
109,836 
109,920 
109,976 
109,997 


6.43 




20.96 




31.72 


1 5 under 2 


40.14 


2 under 2.5 


46.73 


2.5 under 3 


52.12 




60.34 




66.24 




81.44 


10 under 15 


87.85 


15 under 20 


91.22 


20 under 25 -- 


93.42 


25 under 50 


97.54 


50 under 100 . -. 


99.14 


100 under 150 


99.54 


150 under 300 


99.85 


300 under 500 


99.93 


500 under 1,000 


99.98 


1,000 and over 


100.00 






Total 


109,997 


100.00 



























Total income ^ 






Total income classes' 


Simple distribution 


Cumulative distribution 
from highest income class 


Cumulative distribution 
from lowest income class 




Amount 


Percent of 
total 


Amount 


Percent of 
total 


Amount 


Percent of 
total 


Under 0.5 - - 


2.024 
11,887 
14,636 
16,083 
16,244 
16,285 
31,312 
29,008 
118,570 
86,122 
64,053 
54,238 
155,973 
119,054 
52,875 
70,785 
31,737 
38,921 
43,778 


0.21 
1.22 
1.50 
1.65 
1.67 
1.67 
3.22 
2.98 
12.18 
8.85 
6.58 
5.57 
16.02 
12.23 
5.43 
7.27 
3.26 
4.00 
4.50 


973,583 
971,561 
959,674 
945,038 
928,955 
912,711 
896,426 
865,114 
836,106 
717,536 
631,414 
567,361 
513,123 
357,150 
238,096 
185,221 
114,436 
82,699 
43,778 


100.00 
99.79 
98.57 
97.07 
95.42 
93.75 
92.07 
88.86 
85.88 
73.70 
64.85 
58.28 
52.70 
36.68 
24.46 
19.02 
11.75 
8.49 
4.50 


2,024 

13,911 

28,547 

44,630 

60,874 

77,159 

108,471 

1.37,479 

256,049 

342,171 

406,224 

460,462 

616,435 

735,489 

788,364 

859,149 

890,886 

929,807 

973,583 


0.21 




1.43 




2.93 




4.58 


2 under 2.5 


6.25 


2.5under3 


7.93 




11.14 




14.12 




26.30 


10 under 15 


35.15 


15 under 20 


41.72 


20 under 25 . 


47.30 


25 under 50 


63.32 


50 under 100 


75.54 


100 under 150 


80.98 


150 under 300.... 

300 under 500 


88.25 
91.51 


500 under 1,000 . 


95.50 


1,000 and over 


100.00 






Total 


973,583 


100.00 





















For footnotes, see pp. 338-339. 



254 



STATISTICS OF INCOME FOR 1947, PART 1 



Taxable fiduciary returns for 19A7, by total income classes: Simple and cumu- 
lative distributions of number of returns, total income, and tax liability, 
with corresponding percentage distributions— ConimMed 

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





Tax liability » 


Total income classes ' 


Simple distribution 


Cumulative distribution 
from highest income class 


Cumulative 
from lowest 


distribution 
ncome class 




Amount 


Percent of 
total 


Amount 


Percent of 
total 


Amount 


Percent of 
total 


Under 0.5 


201 

921 

1,440 

1,683 

1,754 

1,748 

3,383 

3,209 

14,175 

11,397 

9,442 

9,016 

30,314 

27,785 

13,047 

16,981 

8,276 

9,795 

8,507 


0.12 

.53 

.83 

.97 

1.01 

1.01 

1.95 

1.85 

8.19 

6.59 

5.46 

5.21 

17.52 

16.05 

7.54 

9.81 

4.78 

5.66 

4.92 


173,071 


100 00 


201 

1,122 

2,562 

4,245 

5,999 

7,747 

11,130 

14,339 

28,514 

39,911 

49.353 

58.369 

88.683 

116.468 

129,515 

146,496 

154,772 

164,567 

173,071 


0.12 




172,873 i 99.89 
171,952 1 99 35 
170,512 98 52 


.65 


1 under 1.5 


1 48 


1.5 under 2 


2.45 


2 under 2.5 _ 


168,829 
167,075 
165,327 
161,944 
158,735 
144,560 
133,163 


97.55 
96.54 
95,53 
93 57 
91.72 
83.53 
76.94 


3.47 


2.5 under 3. . . 


4.48 


3 under 4 


6 43 


4 under 5 


8.29 




16.48 


10 under 15. 


23.06 


15 under 20 


28.52 


20 under 25 


123,721 ' 71 49 


33.73 


25 under 50 


114,705 
84,391 
56,606 
43,559 
26,578 
18,302 
8.507 


66 28 
48.76 
32.71 
25.17 
15 36 
10.57 
4.92 


51 24 


50 under 100 


67 29 


100 under 150 


74.83 


1.50 under 300 . 


84.65 


300 under 500 . 


89 43 


500 under 1,000 


95.09 


1,000 and over 1.. 


100.00 






Total. 


173,071 


100.00 





















For footnotes, see pp. 338-339. 



SOURCES OF INCOME AND DEDUCTIONS 



The tabulated amount of income, net profit, or net loss from each 
of the sources comprising total income is the net amount reported — 
that is, gross receipts less the allowable deductions for the respec- 
tive source. The tabulated deductions for taxes, interest, and mis- 
cellany are the authorized nonbusiness expenses allowed in com- 
puting the net income of the fiduciary. Insofar as possilDle, these 
data are presented in the same manner as are tlie sources of income 
and deductions reported on the individual returns; thus, the net 
profit and net loss from similar sources are tal)ulated in juxtaposi- 
tion and when these positive and negative amounts arc combined 
with the other items of income, the result is total income. This con- 
cept of total income approximates that of adjusted gross income 
for individual returns. Ilowever, the return foi'nis differ in many 
respects and the method of reporting certain items of income and 
deductions common to both forms vaiies. These variations can be 
determined from a comparison of the footnotes attached to such 
items. 

The amount of income or loss from each of the sources comprising 
total income and of deductions, reiiorted on ta\al)le fiduciary re- 
turns, are tabulated by total income classes in basic table 2 and by 
net income classes in basic table 4. Frequency distributions of these 
returns for each of the sources of income or loss comprising total 
income and for each deduction are to be found in basic table 3, by 
total income classes. 



STATISTICS OF INCOME FOR 1947, PART 1 255 

Dividends, foreign and domestic, exclude the partially tax- 
exempt dividends on share accounts in Federal savings and loan 
associations and all dividends received through partnerships and 
other fiduciaries. 

Interest received on bank deposits, notes, mortgages, and cor- 
poration bonds, including taxable and partially tax-exempt interest 
on Government obligations and partially tax-exempt dividends on 
share accounts in Federal savings and loans associations; also in- 
cludes such Government interest and partially tax-exempt dividends 
on share accounts received through partnerships and other 
fiduciaries. 

Rents and royalties are reported in the same schedule. Depre- 
ciation, repairs, interest, taxes, and other expenses are deducted 
from the gross rent received and depletion and royalty expenses 
from the gross royalties received and the combined net profit or 
loss is tabulated. Rent includes the income from crops received in 
lieu of cash rent. 

Trade or business profit or loss is the current year net profit or 
loss from such activities of an estate or a trust, and is the excess 
of gross receipts from business over the cost of goods sold and other 
business expenses. (Net operating loss deduction, which is de- 
ductible 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 net 
profit or loss of any partnership of which the estate or trust is a 
member, but excludes the taxable and partially tax-exempt interest 
on Government obligations, partially tax-exempt dividends on share 
accounts in Federal savings and loan associations, and the net gain 
or loss from sales of capital assets. In computing the partnership 
net profit or loss, charitable contributions are not deductible nor is 
the net operating loss deduction allowed. However, the pro rata 
share of prior year income and losses of the partnership is taken 
into account by the fiduciary in determining the net operating 
loss deduction of the estate or trust. 

Net gain or loss from sales or exchanges of capital assets is the 
net gain or the allowable net loss from such sales used for the com- 
putation of net income. Each is the combination of net short- and 
long-term capital gain or loss, the computation of which utilizes 
the capital loss carry-over from 1942-1946, inclusive, to the extent 
not previously deducted. Deduction for the capital loss 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 computa- 
tion of short- and long-term capital gain and loss and their combina- 
tion, 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 for individual returns, pages 28-30. 
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 from previous years, are tabu- 
lated in basic table 7. 



256 STATISTICS OF INCOME FOR 1947, PART 1 

Net gain or loss from sales or exchanges of property other than 
capital assets is the net gain or loss from sales or exchanges of (1) 
property used in trade or business of a character which is subject to 
the allowance for depreciation, (2) real property used in trade or 
business, and (3) obligations of the United States or its possessions, 
or 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 ex- 
ceeding one year from date of issue. 

Income from other fiduciaries is the estate's or trust's share of 
distributable income from another estate or trust under which it is a 
beneficiary. However, such income excludes taxable and partially 
tax-exempt interest on Government obligations and partially tax- 
exempt dividends on share accounts in Federal savings and loan 
associations issued prior to March 28, 1942, received through 
fiduciaries but reported with interest income. (In computing the 
distributable income of an estate or a trust, the net operating loss 
deduction is allowed.) 

Miscellaneous income of an estate or a trust includes any tax- 
able income from sources other than those tabulated. 

Total income is the amount resulting from the combination of 
net profit and net loss from rents and royalties, from trade or busi- 
ness, from partnerships, from sales or exchanges of property, to- 
gether with income from dividends, interest, other fiduciaries, and 
miscellaneous income. This concept of income is similar to the 
adjusted gross income of individuals. 

Interest paid is that paid on debts, mortages, and bank loans; 
it excludes interest reported in schedules for business and rent 
expenses, 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 excludes 
Federal income taxes, estate, inheritance, legacy, succession, and 
gift taxes, 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 expenses, 
and 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 losses from fire, storm, ship- 
wreck, or other casualty, or from theft, not compensated for by 
insurance or otherwise ; bad debts ; expenses incurred for the pro- 
duction of taxable income or for the management and maintenance 
of property held for the production of taxable income; the net 
operating loss deduction due to the unabsorbed net operating loss 
in two preceding years from business, partnership, or common trust 
funds ; and other authorized expenses, other than interest and taxes. 

Balance income is the excess of total income over total deduc- 
tions. Total deductions do not include the amount distributable to 
beneficiaries ; it is separately tabulated. 

Amount distributable to beneficiaries is a deduction allowed in 
computing the net income iaxnl)le to the fiduciary, consisting of (1) 



STATISTICS OF INCOME FOR 1947, PART 1 257 

amounts without limitation, which pursuant to the terms of the 
will or deed creating- the trust are paid to, or permanently set aside 
for, organizations operated exclusively for religious, charitable, 
scientific, literary, educational, or puJblic purposes, and (2) the 
amount of income for the taxable year which is distributable cur- 
rently to legatees, heirs, or beneficiaries. 

In the following table, the amount of income or loss from each 
of the specific sources comprising total income, aggregate positive 
and negative income, total income, deductions, amount distributable 
to beneficiaries, net income, exemption, and tax liability are pre- 
sented 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 
positive income, and deductions are shown as a percentage of total 
income. The aggregate positive income, used as the percentage base, 
is the sum of net profits from rents and royalites, from business, and 
from partnerships ; net gain from sales of capital assets and from 
other property ; income from dividends, interest, other fiduciaries ; 
and miscellaneous income. 



258 



STATISTICS OF INCOME FOR 1947, PART 1 



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STATISTICS OF INCOME FOR 1947, PART 1 



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260 



STATISTICS OF INCOME FOR 1947, PART 1 



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262 STATISTICS OF INCOME FOR 1947, PART 1 

TYPES OF TAX 

Taxable fiduciary returns are tabulated in basic table 6 to show 
the returns with normal tax and surtax separately from returns 
with the alternative tax paid on income which includes a net gain 
from sales or exchanges of capital assets held more than 6 months. 
The alternative tax is not effective on returns with surtax net 
income under $18,000; it is imposed only if there is a long-term 
capital gain or if the net long-term capital gain exceeds the net 
short-term capital loss and the alternative tax is less than the regu- 
lar normal tax and surtax. 

The tax liability is shown both before and after the fiduciary's 
share of two tax credits relating to income tax paid at source on 
interest from tax-free covenant bonds and to income tax paid to a 
foreign country or possession of the United States; and the com- 
bined amount of these two tax ci-edits also is shown. The average 
tax per return, in tliis table, is based on the tax liability after these 
two credits are deducted. The ettective tax rate is computed on the 
basis of the net income taxable to fiduciary and the tax liability 
after tax credits. 

DATA FOR .STATES AND TERRITORIES 

The number of taxable fiduciary returns, the amounts of divi- 
dends, interest, total income, net income taxable to fiduciary, and 
tax liability are tabulated by States and Territories, in basic table 8. 
The fiduciary return is filed in the collection district in which the 
fiduciary resides or has his principal place of busness, but the income 
rejiorled does not necessarily arise within the district. 

DATA FOR ESTATES AND FOR TRUSTS 

In basic table 9, the number of taxable fiduciary returns, balance 
income, amount distributable to beneficiaries, net income taxable to 
the fiduciary, exemption, and tax liability are tabulated separately 
for returns of estates and ti'usts, by total income classes. 

Basic tables 10 and 11, present data from the returns for trusts 
exclusively, the former by total income classes and the latter by 
net income classes. In both tables, the number of returns for trusts, 
total income, amount distributable to beneficiaries, and net income 
taxable to fiduciary are tabulated by the relationship of the bene- 
ficiary to the grantor. 

The summary table which follows presents data in basic table 9 
by somewhat broader total income classes than are used in the 
basic table. 



STATISTICS OF INCOME FOR 1947, PART 1 



263 



Taxable fiduciary returns for 19Ji.7, 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, 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 
distributa- 
ble to bene- 
ficiaries 


Net 
income 
taxable to 
fiduciary" 


Amountl 

of 
exemp- 
tion* 


Tax 

lia- 
bility » 


Under 0.5 -- 


7,074 

15,978 

11,836 

9,261 

7,256 

5,924 

9,038 

6,494 

16,725 

7,044 

3,704 

2,427 

4,528 

1,762 

440 

345 

84 

56 

21 














0.5 under 1 . 


9.478 

6,671 

4,786 

3,594 

2,680 

3,897 

2,596 

6,002 

2,284 

1,145 

768 

1,346 

508 

121 

83 

23 

12 

3 


6,748 

7,519 

7,514 

7,266 

6,578 

12,123 

10,391 

37,974 

25,085 

17,730 

15,144 

40,661 

30,748 

12,441 

14,674 

7,468 

7,489 

5,205 


19 

129 

276 

341 

393 

1,003 

1,008 

4,856 

4,118 

3,413 

2,937 

10,296 

8,355 

3,862 

5,722 

2,950 

1,598 

100 


6,729 

7,390 

7,239 

6,925 

6,186 

11,120 

9,384 

33,118 

20,968 

14,317 

12,207 

30,364 

22,393 

8,580 

8,952 

4,519 

5,891 

5,105 


4,739 

3,336 

2,393 

1,798 

1,341 

1,949 

1,299 

3,002 

1,144 

573 

384 

674 

256 

61 

43 

12 

7 

2 


390 




768 




911 


2 under 2.5 


971 


2.5 under 3 


921 




1,771 


4 under 5 - - 


1,602 




6,499 


10 under 15 . . 


4,980 


15 under 20 


4,010 


20 under 25 


3,849 


25 under 50 . . ... 


11,647 


sounder 100... . 


11,059 


100 under 150 


4 825 


150 under 300. 


5,403 


300 under 500 


2,926 


500 under 1,000 


3,889 


1,000 and over - 


4,108 






Total 


109,997 


45,997 


272,756 


51,373 


221,384 


22,999 


70,529 









Returns for trusts 


Total income classes ' 


Number 

of 
returns 


Balance 
income " 


Amount 
distributa- 
ble to bene- 
ficiaries 


Net 

income 

taxable to 

fiduciary " 


Amount 

of 
exemp- 
tion 2» 


Tax 

lia- 
bility » 


Under 0.5 


7r074 

6,500 

5,165 

4,475 

3,662 

3,244 

5,141 

3,898 

10,723 

4,760 

2,559 

1,659 

3,182 

1,254 

319 

262 

61 

44 

18 


1,865 
4,420 
5,807 
7,144 
7,496 
8,260 
16,448 
16,103 
70,760 
54,073 
40,986 
34,501 
102,180 
77,917 
35,903 
49,861 
21,586 
28,722 
36,463 


117 
965 
1,837 
2,619 
3,040 
3,626 
7,602 
7,626 
33,915 
27,555 
21,224 
18,041 
53,063 
42,232 
19,748 
29,134 
12,819 
18,453 
29,101 


1,747 

3,455 

4,059 

4,525 

4,456 

4,634 

8,846 

8,477 

36,843 

26,518 

19,762 

16,461 

49,118 

35,685 

16,155 

20,726 

8,766 

10,267 

7,362 


707 

650 

517 

448 

366 

325 

514 

390 

1,073 

476 

256 

166 

318 

125 

32 

27 

7 

4 

2 


201 




532 




671 


1.5 under 2. .. 


771 


2 under 2.5 


782 


2.5 under 3 . 


827 


3 under 4 


1,612 


4 under 5 .. ... ..... 


1,607 




7,675 


10 under 15 ...... . 


6,416 


15 under 20 . ... 


5,433 


20 under 25 


5,167 


25 under 50 . - 


18,667 


50 under 100 


16,726 


100 under 150 


8,223 


150 under 300 . . 


11,577 


300 under 500 . 


5,350 


500 under 1,000 


5,907 


1,000 and over 


4,399 






Total 


64,000 


620,583 


332,723 


287,860 


6,400 


102,543 







For footnotes, see pp. 338-339. 



264 S'lA'ns'J"I("S OF INCUMK FOR 1!)47, I'AK'l^ 1 

HISTORICAL DATA 

A resume of significant data from the taxable fiduciary returns, 
Form 1041, for 1937-1947, is presented in historical tables 12 
through 15. The income year 1937 is the first year in which the 
fiduciary return, Form 1041, shows the tax liability of the fiduciary ; 
previously fiduciary income, any part of which was taxable to the 
fiduciary, was reported on an individual return. Form 1040. With 
the revision in the fiduciary return form, statistics for the income 
of estates and trusts were tabulated independently. The fiduciary 
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 beneficiary being liable for the tax on the 
distributable portion. 

Insofar as possible, the 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 12 shows the number of returns, the income, tax, and 
tax credits, by income years ; table 13 shows the number of returns, 
income, tax, and eff"ective tax rate tabulated by income classes for 
each income year; table 14 shows the sources of income and the 
deductions for each year; and table 15 presents the number of 
returns, the income, and tax for each State and Territory, for the 
10-year period ending with the current year. 

It will be noted that data for 1944 and subsequent years are on 
the total income basis, so that these historical data for 1944-1947 
may be used in conjunction with the historical data for individual 
returns in this report. 

Changes in the Federal income tax laws interfere with the com- 
parability of the statistical data over a period of years. The major 
provisions of the income tax laws for 1937-47 will be found in the 
synopsis of laws, pages 458-479. 



TAXABLE FIDUCIARY INCOME TAX RETURNS 

1947 



BASIC TABLES 



Simple and cumulative distributions— by total income classes: 

1 . Number of returns, total income, and tax. 

Sources of income and tax: 

2. Income, deductions, exemption, and tax— by total in- 

come classes. 

3. Frequency distributions of returns for each specific 

source— by total income classes. 

4. Income, deductions, exemption, and tax— by net in- 

come classes. 

Frequency distribution of returns— cross classified: 

5. Number of returns— by total income classes and by net 

income classes. 

Tax analysis— by total income classes: 

6. Normal tax and surtax, alternative tax, average tax, 

and effective tax rate. 

Capital gains and losses— by total income classes: 

7. Short- and long-term capital gain or loss, capital loss 

carry-over, and net capital gain or loss reported. 

States and Territories: 

8. Selected sources of income and tax. 

Returns for estates and returns for trusts— by total income 
classes : 

9. Number of returns, balance income, amount distribut- 

able, net income, exemption, and tax. 

Returns for trusts— by relationship of beneficiary to grantor: 
I 0. Number of trusts, total income, amount distributable, 
and net income— by total income classes. 

1 I . Number of trusts, total income, amount distributable, 
and net income— by net income classes. 



265 



STATISTICS OF INCOME FOR 1947, PART 1 



267 



Table 1.— Taxable fiduciary returns for 194-7, 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 


Cumulative distribution 
from highest 
income class 


Cumulative distribution 
from lowest 
income class 






Number 


Percent 
of total 


Number 


Percent 
of total 


Number 


Percent 
of total 




1 


Under 5 


7,074 

8,279 

7,699 

0,359 

5,477 

4,946 

4,315 

3,759 

3,497 

3,168 

2,756 

4,992 

4,040 

3,494 

3,000 

4,898 

3,872 

3.127 

2,597 

2,231 

1,809 

1,544 

1,426 

1,203 

1,002 

3,704 

2,427 

1,558 

1,894 

1,070 

047 

470 

284 

206 

155 

440 

188 

84 

73 

51 

33 

37 

19 

10 

6 

2 

1 


6.43 

7.53 

7.00 

5.78 

4.98 

4.50 

3.92 

3 42 

3.18 

2.88 

2.51 

4.54 

3.68 

3.18 

2 73 

4.45 

3.52 

2.84 

2.36 

2 03 

1.04 

1.40 

1.30 

1.09 

.97 

3.37 

2.21 

1.42 

1.72 

.98 

.59 

.43 

.20 

.19 

.14 

.40 

.17 

.08 

.07 

.05 

.03 

.03 

.02 

.01 

.01 

(21) 
(21) 


109,997 

102,923 

94,044 

80,945 

80,586 

75,109 

70,103 

65,848 

62,089 

58,592 

55,424 

52,068 

47,676 

43,630 

40,136 

37,130 

32,238 

28,306 

25,239 

22,642 

20,411 

18,602 

17,058 

15,632 

14,429 

13,367 

9,663 

7,236 

5,678 

3,784 

2,708 

2,061 

1,591 

1,307 

1,101 

946 

506 

318 

234 

161 

110 

77 

40 

21 

11 

5 

3 

2 

2 


100.00 

93.57 

80.04 

79.04 

73.26 

68.28 

03.79 

59.80 

56.45 

53 27 

50 39 

47 88 

43.34 

39.66 

36.49 

33.76 

29 31 

25.79 

22.95 

20.58 

18.56 

16.91 

15.51 

14.21 

13.12 

12.15 

8.78 

6.58 

5.16 

3.44 

2.46 

1.87 

1.45 

1.19 

1.00 

.80 

.40 

.29 

.21 

.15 

.10 

.07 

.04 

.02 

.01 

(21) 
(21) 
(21) 
(21) 


7,074 
15,353 
23,052 
29,411 
34,888 
39,834 
44,149 
47,908 
51,405 
54,573 
57,329 
62,321 
66,367 
69,861 
72,861 
77,759 
81,631 
84,758 
87,355 
89,586 
91,395 
92,939 
94,365 
95,568 
96,630 
100,334 
102,761 
104,319 
100,213 
107,289 
107,930 
108,400 
108,090 
108,890 
109,051 
109,491 
109,079 
109,703 
109,830 
109,887 
109,920 
109,957 
109,970 
109,986 
109,992 
109,994 
109,995 
109,995 
109,997 


6.43 
13.90 
20.96 
26.74 
31.72 
30.21 
40.14 
43 55 
40 73 
49 61 
52 12 
56.66 
60 34 
63.51 
66 24 
70.69 
74 21 
77.05 
79 42 
81.44 
83.09 
84.49 
85.79 
86.88 
87.85 
91.22 
93.42 
94.84 
96.56 
97.54 
98.13 
98.55 
98.81 
99.00 
99.14 
99.54 
99.71 
99.79 
99.85 
99.90 
99.93 
99.96 
99.98 
99.99 
99.99 
99.99 
99.99 
99.99 
100.00 


1 


? 


05 under 0.75 


2 


3 


75 under 1 


3 


4 




4 


I 


1 25 under 1 5 . 


5 


fi 


1 5 under 1.75 . 







175under2 .-- 


7 


8 


2 under 2.25,. 


« 


q 


2 25 under 2.5 


9 


10 


2 5 under 2.75..- 


10 


11 


275under3 -- 


II 


r> 


3 under 3.5 


12 


13 




13 


14 




14 


11 




15 


Ifi 




10 


17 


6 under 7 - - 


17 


18 


7 under 8 


18 


19 


8 under 9 


19 


'0 


9 under 10 


20 


?1 


10 under 11 


21 


?? 


11 under 12 


22 


n 


12 under 13 


23 


?4 


13 under 14 . . 


24 


?5 




25 


?.6 


15 under 20 


26 


97 


20 under 25 


27 


?8 


25 under 30 


2K 


W 


30under40 


29 


30 


40 under 50 


30 


31 


50 under 60 


31 


32 


60 under 70 


32 


33 


70 under 80 - 


33 


34 


80 under 90-. ..- 


34 


35 


90 under 100 


35 


36 


100 under 150 


36 


37 


150 under 200 . 


37 


38 


200 under 250 - .- .. 


38 


39 


250 under 300 .-. . - 


39 


40 


300 under 400 


40 


41 


400 under 500 


41 


4? 


500 under 750 . 


42 


43 


750 under 1,000 


43 


44 


1,000 under 1,500 


44 


4"; 


1,500 under 2,000 


45 


46 


2,000 under 3,000 


46 


47 


3,000 under 4,000 


47 


48 


4,000 under 5, 000 


48 


49 


5,000 and over . 


2 


(21) 


49 




Total 




50 


109,997 


100.00 










,50 






"""" 1 









For footnotes, see pp. 338-339. 



268 



STATISTICS OF INCOME FOR liM7. PAK'l' 1 



Table 1. — Taxable fiduciary returns for 191,7, by total income classes: Simple 
and cunndative distributions of nnmber of returns, total incowe, and tax 
linbilify, K'ith correspovdinp percrntaqr distributions — Continued 

[Total income clansrs and money figruren in thonaandii of dollars] 



rutal income classes ' 



Total income ' 



Simple distribution 



Cumulative distribution 

from highest 

income class 



Amount 



Percent 
of total 



Cumulative distribution 
from lowest 
income class 



Amount 



Percent 
of total 



Amount 



Percent 
of total 



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 under 8 

8 under 9 

9 under 10... 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 , 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

sounder 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400_ 

400 under 500 

500 under 750 

750 under 1,000.... 
1.000 under 1,500. 
1,500 under 2,000. 
2,000 under 3,000. 
3,000 under 4,000. 
4,000 under 5,000. 
5,000 and over 



13,261 



Total. 973,583 100 00 



0.21 
.53 
.69 
.73 
.77 
.82 
.83 
.82 
.85 
.86 
.81 
1.66 
1.56 
1.52 
1.46 
2.75 
2.59 
2.41 
2.26 
2.17 
1.94 
1.82 
1.83 
1.67 
1.58 
6.58 
5.57 
4.38 
6.72 
4.93 
3.63 
3.11 
2.19 
1,79 
1.51 
5.43 
3.33 
1.90 
2.03 
1.75 
1.51 
2 35 
1.65 
1 23 
1.04 
.52 
.35 



1.36 



973,583 
971,561 
966,386 
959, 674 
952, 552 
945, 038 
937, 018 
928, 955 
920,997 
912,711 
904,338 
896, 426 
880,261 
865, 114 
850,309 
836, 106 
809, 294 
784, 118 
760, 697 
738,683 
717, 536 
698, 630 
680,875 
663, 052 
646, 826 
631,414 
567, 361 
513, 123 
470, 489 
405, 106 
357, 150 
321, 848 
291,568 
270, 265 
252,831 
238,096 
185,221 
152,759 
134,224 
114,436 
97,362 
82,699 
59,814 
43,778 I 
31,778 
21,695 
16,637 
13,261 
13,261 



100.00 
99.79 
99.26 
98.67 
97.84 
97.07 
96.24 
95.42 
94.60 
93.75 
92.89 
92.07 
90.41 
88.86 
87.34 
85,88 
83.13 
80.54 
78.13 
75.87 
73.70 
71.76 
69.93 
68.10 
66.44 
64.85 
58.28 
52.70 
48.33 
41.61 
36.68 
33.06 
29.95 
27.76 
25.97 
24.46 
19.02 
15.69 
13.79 
11.75 
10 00 
8.49 
6.14 
4 50 
3.26 
2.23 
1.71 
1.36 
1.36 



2,024 
7,199 
13, 911 
21,033 
28,547 
36,567 
44,630 
52,588 
60,874 
69,247 
77, 159 
93,324 
108,471 
123,276 
137, 479 
164,291 
189, 467 
212,888 
234,902 
256.049 
274, 955 
292, 710 
310,533 
326, 759 
342, 171 
406,224 
460, 462 
503,096 
568,479 
616, 435 
651,737 
682, 017 
703, 320 
720,754 
735,489 
788.364 
820,826 
839,361 
859,149 
876,223 
890,886 
913,771 
929,807 
941,807 
951,890 
956,948 
960,324 
960,324 
973,583 



0.21 
.74 
1.43 
2.16 
2.93 
3.76 
4.58 
5.40 
6.25 
7.11 
7.93 
9.59 
11.14 
12.66 
14. 12 
16.87 
19.46 
21.87 
24.13 
26.30 
28.24 
30.07 
31.90 
33.56 
35.15 
41.72 
47.30 
51.67 
58.39 
63.32 
66.94 
"0.05 
72.24 
74.03 
75 54 
80.98 
84.31 
86.21 
88.25 
90.00 
91.51 
93.86 
95.50 
96.74 
97.77 
98.29 
98.64 
98.64 
100.00 



For footnotes, see pp. 338-339. 



STATISTICS OF INCOME FOR 1947, PART 1 



269 



Table 1.— Taxable fiduciary returns for 1947, 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 thousands of dollars] 



Total income classes ' 



Tax Uability • 



Simple distributioa 



Cumulative distribution 

from highest 

income class 



Amount 



Percent 
of total 



Amount 



Percent 
of total 



Cumulative distribution 

from lowest 

income class 



Amount 



Percent 
of total 



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- 

sounder 90 --. 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000._- 
1,000 under 1,500. 
l,500under 2,000- 
2,000under3,000- 
3,000unde^4,000. 
4,000 under 5,000. 
5,000 and over 



201 

341 

580 

679 

761 

831 

852 

859 

895 

891 

857 

1,757 

1,626 

1,638 

1,571 

3,056 

2,917 

2,814 

2,704 

2,684 

2,378 

2,317 

2,308 

2,255 

2,139 

9,442 

9,016 

7,535 

12,484 

10,295 

7,390 

7,137 

5,061 

4,115 

4,082 

13,047 

7,179 

5,075 

4,727 

4,178 

4,098 

5,353 

4,442 

4,488 

681 

2,029 

834 



0.21 

.20 

.34 

.39 

.44 

.48 

.49 

.50 

.52 

.51 

.50 

1.02 

.94 

.95 

.91 

1.77 

1.69 

1.63 

1.56 

1.55 

1.37 

1.34 

1.33 

1.30 

1.24 

5.46 

5.21 

4.35 

7.21 

5.95 

4.27 

4.12 

2.92 

2 38 

2.36 

7.54 

4.15 

2.93 

2.73 

2.41 

2.37 

3.09 

2.57 

2.59 

.39 

M7 

.48 



475 



.27 



173,071 

172, 873 

172, 532 

171,952 

171, 273 

170, 512 

169, 681 

168, 829 

167, 970 

167, 075 

166, 184 

165, 327 

163, 570 

161,944 

160, 306 

158,735 

155,679 

152,762 

149,948 

147,244 

144,560 

142,182 

139,865 

137,557 

135,302 

133,163 

123,721 

114,705 

107,170 

94,686 

84,391 

77,001 

69,864 

64,803 

60,688 

56,606 

43,559 

36,380 

31,305 

26,578 

22,400 

18,302 

12,949 

8,507 

4,019 

3,338 

1,309 

475 

475 



100.00 
99.89 
99.69 
99.35 
99.96 
98.52 
98.04 
97.55 
97.05 
96.54 
96.02 
95.53 
94.51 
93.57 
92.62 
91.72 
89.95 
88.27 
86.64 
85.08 
83.53 
82.15 
80.81 
79.48 
78.18 
76.94 
71.49 
66.28 
61.92 
54.71 
48.76 
44.49 
40.37 
37.44 
35.07 
32.71 
25 17 
21.02 
18.09 
15.36 
12.94 
10.57 
7.48 
4.92 
2.32 
1.93 
.76 
.27 
.27 



201 

542 

1,122 

1,801 

2,562 

3,393 

4,245 

5,104 

5,999 

6,890 

7,747 

9,504 

11,130 

12, 768 

14, 339 

17,395 

20,312 

23,126 

25,830 

28,514 

30,892 

33,209 

35,517 

37,772 

39,911 

49,353 

58,369 

65,904 

78,388 

88,683 

96,073 

103,210 

108,271 

112,386 

116,468 

129,515 

136,694 

141.769 

146,496 

150,674 

154,772 

160,125 

164,567 

169,055 

169,736 

171,765 

172,599 

172,599 

173,071 



0.12 

.31 

.65 

1.04 

1.48 

1.96 

2.45 

2.95 

3.47 

3.98 

4.48 

5.49 

6.43 

7.38 

8.29 

10.05 

11.74 

13.36 

14.92 

16.48 

17.85 

19.19 

20.52 

21.82 

23.06 

28.52 

33.73 

38.08 

45.29 

51.24 

55.51 

59.63 

62.56 

64.94 

67.29 

74.83 

78.98 

81.91 

84.65 

87.06 

89.43 

92.52 

95.09 

97.68 

98.07 

99.25 

99.73 

99.73 

100.00 



Total- 



173,071 



100.00 



For footnotes, see pp. 338-339. 



270 



STATISTICS OF INCOME FOR 1947, PART 1 



Table 2.— Taxable fiduciary returns for 1.9/^7, by total income classes: Number 
of returns, income or loss from each of the sources comprising total income, 
total income, deductions, balance incotne, amount distributable to benefici- 
aries, net income, exemption, and tax liability 

[Total income classes and money figures in thousands of dollars) 



Total income classes ' 



Total 
number 

of 
returns 



Divi- 
dends * 



Interest ' 



Rents and 
royalties • 



Net profit 



Net loss 



Trade or 
business ' 



Net profit 



Net loss 



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..-. 
2,50 under 300--.. 

300 under 400 

400 under 500.... 
500 under 750..-. 
750ui.dpr 1,000-. 
1,000 undiT L.WO- 
1,500 under 2,000. 
2,000 niidcr 3,000. 
3,000 iinilor 4,000. 
4,000 under 5.000. 
5,000 and over 



Total. 



Taxable returns with total 
income under $5,000. 

Taxable returns with total 
income nf $5,000 and 
over. 



7,074 

8,279 

7,699 

6,359 

5,477 

4,946 

4,315 

3,759 

3,497 

3.168 

2,756 

4.992 

4,046 

3,494 

3,000 

4,898 

3,872 

3,127 

2,597 

2,231 

1,809 

1,544 

1,426 

1,203 

1,062 

3,704 

2,427 

1,558 

1,894 

1,076 

647 

470 

284 

206 

155 

440 

188 

84 

73 

51 

33 

37 

19 

10 

6 

2 

1 



817 
1,901 
2,501 
2,709 
2,736 
3,019 
3,031 
2,910 
3.252 
3.317 
3,265 
6,863 
6,066 
6,446 
6,124 
11,880 
11,641 
10,665 
10,014 
9,732 
9,147 
8,313 
8,506 
7,879 
7,871 
33,110 
27,187 
22,102 
34,896 
25,254 
19,287 
16,103 
11,514 
9,417 
7.948 
27.998 
19,531 
10.032 
10.975 
10,033 
7,736 
11,809 
8,129 
6,691 
9,374 
2,467 
1,738 



812 
1,204 
1,404 
1,374 
1,404 
1,432 
1,439 
1,386 
1,398 
1,362 
1,263 
2,616 
2,394 
2,294 
2,203 
3,857 
3,586 
3,182 
3,009 
2,775 
2,340 
2,370 
2,050 
1,848 
1,831 
6,898 
5,179 
4,175 
5,493 
3,867 
2,127 
1,908 
1,496 
1,146 
839 
2,811 
1,785 
810 
1,235 
1,099 
717 
637 
894 
573 
145 
28 
23 



162 
876 
1,143 
1,150 
1.228 
1.265 
1.214 
1.194 
1.175 
1.201 
1.097 
2,005 
1,918 
1,847 
1,879 
3,335 
3,116 
2,825 
2,815 
2,315 
2,093 
1,968 
1.799 
2.038 
1,599 
6,654 
5,723 
4,591 
6,408 
5,108 
4,003 
3,259 
2,105 
1,720 
1,112 
4,303 
2,253 
1,720 
786 
1,353 
1,104 
1,687 
3,030 
18 
6 
2,427 



13.250 



12 



109,997 



72,861 



37,136 



497.187 
54,967 
442,229 



94.733 
23.985 
70.745 



102,628 
19.354 
83.273 



(") 



116 
44 



18 

392 

527 

625 

650 

653 

615 

709 

708 

705 

637 

1,268 

1,211 

1,167 

1,020 

1,891 

1,472 

1,509 

1,344 

1,206 

1,068 

1,181 

1,035 

880 

810 

3,266 

2,565 

2,069 

3,049 

2,075 

1,471 

1,489