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

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UNITED STATES TREASURY DEPARTMENT 

BUREAU OF INTERNAL REVENUE 



V 
STATISTICS OF INCOME 

FOR 1948 



PART 1 ^ 

PRELIMINARY REPORT 

OF 

INDIVIDUAL INCOME TAX RETURNS AND TAXABLE 

FIDUCIARY INCOME TAX RETUI^S FILED 

DURING 1949 



PREPARED UNDER DIRECTION OF THE 

COMMISSIONER OF INTERNAL REVENUE 

BY THE 

STATISTICAL DIVISION 




UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON: 1951 



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

Price 20 cents 



«. S, SUPERINTCNDENT OF DOGUMiKQ 

JUL 27 1951 
LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, June 22, 1951. 
Sir: I have the honor to transmit herewith a preHminary report,. 
Statistics of Income for 1948, Part 1, prepared from data reported 
on the individual income tax returns, Forms 1040 and 1040A, and on 
the taxable fiduciary income tax returns, Form 1041, for the income 
year 1948. 

The complete report will contain additional statistics compiled 
from these returns as w^ell as data compiled from the gift tax returns, 
Form 709, filed by donors making gifts during 1948, and from estate 
tax returns. Form 706, filed during 1949. 
Respectfully, 

Geo. J. SCHOENEMAN, 

. Commissioner oj 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: Page 

Summary data, 1948 and 1947 1-2 

Returns included 2-3 

Changes in the Internal Revenue Code 3-4 

Classification of returns 5-6 

Sources of income and adjusted gross income 6 

Deductions 7 

Exemption : 7 

Tax liability, tax payments, and tax overpayment 8-10 

Description of the sample and limitations of data - 10-1 1 

Taxable fiduciary income tax returns 11-12 

Historical data 13 

TABLES 

INDIVIDUAL INCOME TAX EETURNS 

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

and tax — -by adjusted gross income classes 14-17 

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

gross income, itemized deductions, exemption, tax liability, tax pay- 
ments, and tax overpayment — -by adjusted gross income classes 18-37 

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

loss comprising adjusted gross income, for each type of tax payment, 

and for tax overpayment — by adjusted gross income classes 38-41 

4. Adjusted gross income, exemption, tax liability, average tax, and 

effective tax rate — -by adjusted gross income classes and by types of 

tax 42-45 

6. Salaries and wages, dividends, interest, adjusted gross income, and tax 

liability — by States and Territories 46^7 

TAXABLE FIDTTCIARY INCOME TAX RETURNS 

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

tions, balance incone, amount distributable to beneficiaries, net 
income, exemption, and tax liability — by total income classes 48-53 

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, 1944-48 : 57-65 

Filing requirements, personal exemption, and credit for dependent under 
Federal income tax laws, affecting the data for individual and fiduciary 
returns, 1914-48 65-66 



PRELIMINARY REPORT 
STATISTICS OF INCOME FOR 1948, PART 1 



INDIVIDUAL INCOME TAX RETURNS 

SUMMARY DATA 

The total number of individual income tax returns filed for the in- 
come year 1948 is 52,072,006. This is 3,027,002 returns, or 5.5 per- 
cent, less than were filed for the income year 1947. The current year 
returns consist of 19,245,300 returns. Form 1040A, the employee's 
optional return; 20,203,306 short-form returns, Form 1040; and 
12,623,400 long-form returns, Form 1040. 

There are 36,411,248 taxable returns for 1948. This is a decrease 
of 5,167,276 returns, or 12.4 percent, less than were filed last year. 
On the other hand, the nontaxable returns for 1948 number 15,660,758 
returns, which is an increase of 2,140,274 returns, or 15.8 percent 
more than were received in 1947. 

The optional standard deduction was used on 43,243,079 returns 
for 1948; this is 83 percent of all returns filed. Among these returns 
there are 3,794,473 returns with adjusted gross income of $5,000 or 
more on which the standard deduction is the smaller of $1,000 or 
10 percent of the adjusted gross income. 

Individual returns for 1948, taxable and nontaxable, by form of return 



Form of return 


Total 


Taxable 


Nontaxable 


Forml040A 


19,245,300 
20, 203, 306 

3, 794, 473 

6, 744, 909 
2, 084, 018 


12, 795, 500 
12, 523, 432 

3, 794, 473 

5, 213, 825 
2, 084, 018 


6, 449, 800 


Form 1040: 

Short-form . 


7, 679, 874 


Long-form: 

With standard deduction, adjusted gross income $5,000 




With itemized deductions: 

Adjusted gross income under $5,000- 


1, 531, 084 










Total 


52, 072, 006 


36, 411, 248 


15, 660, 758 







The adjusted gross income of $164,173,861,000 for 1948 shows an 
increase of $13,878,586,000, or 9.2 percent, over that reported for 
1947. The adjusted gross deficit of $657,847,000, reported on 326,309 
returns, shows an increase of $98,654,000, or 17.6 percent, over the 
previous year. 

The income tax Hability for 1948 is $15,441,529,000, which is a de- 
crease of $2,634,752,000 or 14.6 percent from the tax liability of 1947. 



STATISTICS OF INCOME FOR 1948, PART 1 



Comparative data, individual returns, 1948 and 194'^ 

[Money figures in thousands of dollars] 



1948 
(preliminary) 



Increase or decrea se 
(-) 



Number or 
amount 



Percent 



All returns: 

Number 

Adjusted gross income 

Taxable returns: 

Number 

Adjusted gross income 

Tax liability 

Nontaxable returns: 

Number of returns 

With adjusted gross income: 

Number 

Adjusted gross income 

With no adjusted gross income: 

Number 

Adjusted gross deficit 



52, 072, 006 
164,173,861 

36,411,248 

142, 056, 885 

15, 441, 529 

15, 660, 758 

15, 334, 449 
22, 116, 976 

326, 309 
657, 847 



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 



-3, 027, 002 
13, 878, 586 

-5, 167, 276 

6, 755, 009 

-2, 634, 752 

2, 140, 274 

2,113,037 
7, 123, 577 

27, 237 
98, 654 



-5.49 
9.23 

-12.43 

4.99 

-14. 58 

15.83 

15.98 
47,51 

9.11 
17.64 



Although the data in this report present a complete coverage of 
returns filed, they are 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 the nearest thousand and, therefore, may not add to the 
totals. 

RETURNS INCLUDED 

Individual income tax returns included in this report are for the 
calendar year 1948, 'a fiscal year ending within the period July 1948 
through June 1949, and a part year with the greater part of the 
accounting period in 1948. The returns include Forms 1040 and 
1040A, filed for 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 1040A is the employee's optional income tax return which 
may be filed by persons whose total income is less than $5,000 con- 
sisting of wages from which tax is withheld and not more than a 
total of $100 from other wages, dividends, and interest. The tax 
liability is determined by the collector of internal revenue on the 
basis of the income reported, in accordance with a tax table provided 
under Supplement T of the Internal Revenue Code. The tax in 
this table makes allowance for exemptions and also for the standard 
deduction in lieu of nonbusiness deductions and tax credits; the 
standard deduction is approximately 10 percent of the income. 
Husband and wife may file a joint return on Form 1040A if their 
aggregate income meets the requirements for use of this form. On a 
joint return, the tax liability, determined from the tax table by the 
collector, is the lower of two amounts: an aggregate of the tax on 
the separate income of the husband and of the wife or a tax on the 
.combined income. (Tax on the combined income is the liability 
under the split-income method.) 



STATISTICS OF INCOME FOR 1948, PART 1 3 

Form 1040, the regular income tax return, which may be either a 
short-form or a long-form return, is used by persons who, by reason 
of the size or the source of their income, are not permitted to use 
Form 1040A, and by persons who, though eligible to use Form 1040A, 
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 nonbusiness deductions and 
tax credits are not reported and on which the tax is determined from 
the tax table provided under Supplement T, by the taxpayer on the 
basis of the adjusted gross income. If the taxpayer whose adjusted 
gross income is less than $5,000 wishes to claim nonbusiness deduc- 
tions in excess of the standard deduction allowed through use of the 
tax table, he must file the long-form return and compute the tax 
liability on the basis of net income after the allowable exemptions. 
Persons with adjusted gross income of $5,000 or more file the long- 
form return and compute the tax liability. In computing the net 
income to be taxed, the taxpayer may use, in lieu of nonbusiness de- 
ductions, the optional standard deduction which is the smaller of 
$1,000 or an mount equal to 10 percent of the adjusted gross income, 
except that in the case of a separate return of a married person, 
the standard deduction is $500. 

An exiguous number of returns, Form 1040B, are filed by nonresi- 
dent aliens having a place of business within the United States; these 
returns are edited so that the data thereon conform as nearly as possi- 
ble to that tabulated from returns. Form 1040, 

Nontaxable returns with adjusted gross income and returns with 
adjusted gross deficit included in Statistics of Income are filed in com- 
pliance with the requirement based on a specified amount of gross in- 
come (not adjusted gross income) ; also many returns not otherwise 
required to be filed are filed solely to claim refund of the tax withheld 
on wages. A brief resume of the filing requirements for 1948 is 
included in the chart on pages 65-66. 

Statistics are taken from the returns as filed, prior to revisions that 
may be made as a result of official audit by the Bureau of Internal 
Kevenue. For returns with adjusted gross income under $25,000, the 
number of returns is obtained from records of the Bureau; but the 
distribution of the returns by classes and the related data together 
with their distribution by classes are estimated on the basis of samples 
which are described on pages 10-11. 

CHANGES IN THE INTERNAL REVENUE CODE 

Under the Kevenue Act of 1948, amendatory of the Internal Revenue 
Code, there are several changes affecting the comparability of income 
and tax data for 1948 with those tabulated for 1947; the major changes 
axe: 

(a) An income tax return is required to be filed for every individual 
(citizen or resident) including minors, having $600 or more (formerly 
$500) gross income for the taxable year. Individuals whose gross 
income is less than $600 and from whom tax was withheld should file 
a return to claim refund of tax. 

(6) The per capita exemption for the taxpayer, his spouse, and de- 
pendents is increased, from the former $500 exemption, to $600. 



4 STATISTICS OF INCOME FOR 1948, PART 1 

Supplementing this general increase in per capita exemption, the 
1948 Act also provides (1) an additional exemption of $600 for the 
taxpayer if he has attained the age of 65 before the end of the year and 
another $600 exemption if blind at the end of the year; and (2) if a 
separate return is made by a taxpayer whose spouse has no income and 
is not dependent on another, an additional exemption of $600 for the 
taxpayer's spouse if he or she is 65 years of age before the close of the 
year, and another exemption of $600 if such spouse is blind at the close 
of the year. These exemptions are allowable in computing both the 
normal tax and the surtax. (The additional exemption for blindness 
replaces the former special deduction of $500 for blindness of the 
taxpayer.) 

(c) The deduction for medical expenses paid in excess of 5 percent 
of adjusted gross income cannot exceed $1,250 multiplied by the num- 
ber of exemptions other than those for age and blindness with a 
maximum deduction of $2,500, except in the case of a joint return of 
husband and wife the maximum is $5,000. 

{d) The optional standard deduction, formerly the smaller of $500 
or 10 percent of the adjusted gross income, is increased to the smaller 
of $1,000 or 10 percent of the adjusted gross income; however, the 
limit for a married person filing a separate return remains at $.500. 

(e) Although the tentative normal tax rate of 3 percent of normal 
tax net income and the tentative surtax rates ranging from 17 per- 
cent of the first $2,000 of surtax net income to 88 percent of such 
income in excess of $200,000, are retained, the 1948 act substitutes 
for the 5 percent reduction of the combined tentative taxes a series 
of larger reductions ranging from 17 percent of the first $400 of 
combined tentative taxes to 9.75 percent of such taxes in excess of 
$100,000. The combined normal tax and surtax, thus computed, 
cannot exceed an amount equal to 77 percent of the taxpa;x^r's net 
income. 

In case of a joint return of husband and wife, the combined normal 
tax and surtax is twice the combined normal tax and surtax deter- 
mined on one-half the net income after applicable credits. 

(J) The optional tax table under Supplement T is revised to reflect 
the increased amount of exemption, as well as the greater percentage 
reduction in the combined tentative normal tax and surtax, and to 
provide a tax on the basis of split-income for joint returns. 

{g) The amount of tax withheld at source on wages paid on or 
after May 1, 1948, is reduced to 15 percent of the excess of wage 
payments over the withholding exemptions ; and revised wage bracket 
withholding tables state the reduced amounts to be withheld. 

Qi) In the case of a fiscal year beginning in 1947 and ending in 1948, 
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 1948. 



STATISTICS OF INCOME FOR 194 8, PART 1 5 

CLASSIFICATION OF RETURNS 

For the tables in 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 by 
States and Territories; and taxable returns are classified for types of 
tax liability. 

Taxable and nontaxable returns. — Thi^ classification is based on the 
existence or nonexistence of a tax liability after the allowable tax 
credits. 

Adjusted gross income classes. — Adjusted gross income, being com- 
mon to all types of returns, supplies the base for segregating the re- 
turns into adjusted gross income classes; and the amount of net in- 
come or net deficit when computed is disregarded. Returns showing 
an adjusted gross deficit, without regard to the size, are designated 
''No adjusted gross income" and appear as the first adjusted gross 
income class under nontaxable returns. 

Returns with standard deduction or with itemized deductions. — Re- 
turns with standard deduction are optional returns, Form 1040A, 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 optional standard deduction is used. The 
standard deduction in this case is the smaller of $1,000 or 10 percent 
of the adjusted gross income, except that on the return of a married 
person filing a separate return, the standard deduction is $500. 

Returns with itemized deductions are long-form returns, Form 1040, 
on which nonbusiness deductions are itemized in detail; long-form 
returns, Form 1040, with no deductions filed by spouses of taxpayers 
who itemized deductions (such spouses are denied the standard de- 
duction); and returns with no adjusted income, Form 1040, whether 
or not deductions are itemized. 

Types of tax liability. — Returns with normal tax and surtax are 
optional returns, Form 1040A, short-form returns, Form 1040, with 
adjusted gross income under $5,000, on both of which the optional 
tax, determined from the tax table, is paid in lieu of the regular 
normal tax and surtax; and taxable long-form returns. Form 1040, 
except those on which the alternative tax with regard to capital gains 
is imposed. 

Retm-ns with alternative tax are long-form returns. Form 1040, 
wherein the net income includes a net long-term capital gain or an 
excess of net long-term capital gain over net short-term capital loss, 
and the alternative tax liability is less than the regular normal tax 
and surtax computed on net income which includes the net gain 
from sales of capital assets. The alternative tax (not effective on 
returns with surtax net income under $22,000) is the sum of a partial 
tax computed at the regular normal tax and surtax rates on net in- 
come, reduced for this purpose by the amount of such long-term 
capital gain, and 50 percent of such long-term gain. 

States and Territories.- — This classification consists of the 48 States, 
Hawaii, and the District of Columbia. The segregation is deter- 
mined by the location of the collection distiict in which the return 
is filed, except that for the District of Columbia, which comprises a 

940197—51 2 



6 STATISTICS OF INCOME FOR 1948, PART 1 

part of the collection district of Maryland, the segregation is deter- 
mined from the address of the taxpayer. The Territory of Alaska 
comprises a part of the district of Washington; however, the sampling 
technique employed does not permit separate tabulation of returns 
showing an Alaskan address. 

SOURCES OF INCOME AND ADJUSTED GROSS INCOME 

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, 
deductions for depreciation and depletion allowable to life 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 pro- 
fession until the net income had been determined, that is, after there 
had been deducted not only the cost of doing business but also all de- 
ductions and credits the law allowed, including nonbusiness deduc- 
tions such as contributions, medical expenses, taxes, interest, and 
casualty losses. 

The amounts of income, profit, or loss tabulated as sources of in- 
come or loss comprising adjusted gross income are the net amounts 
to be included in the adjusted gross income; that is, gross receipts from 
business less trade and business expenses, salaries and wages less 
travel and lodging expenses in connection with employment, gross 
rents and royalties less expenses attributable thereto, net gains from 
sales of capital assets and from sales of other property, and allowable 
losses from capital assets and from sales of other property. When 
the deductions are such that the result is 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 loss from any 
source as well as the net profit is tabulated as a component part of 
the adjusted gross income. The net profit and net loss from similar 
sources are tabulated in juxtaposition and when these positive and 
negative amounts are combined with the other items of income, the 
result is adjusted gross income (or deficit). 

Income or loss from each of the sources comprising adjusted gross 
income are tabulated in table 2 of this report, for all returns, for re- 
turns with standard deduction, and for returns with itemized deduc- 
tions; and the items are described in accompanying footnotes. Fre- 
quency distributions of returns for each of the specific sources are 
presented in table 3. In table 5, salaries, dividends, and interest are 
tabulated by States and Territories. 



STATISTICS OF INCOME FOR 1948, PART 1 7 

DEDUCTIONS 

The deductions tabulated in tliis report 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 nonbusiness deductions reported by the segm.ent of 
taxpayers who itemized their deductions and computed their tax 
liability without use of the tax table. Such nonbusiness deductions 
include contributions, medical expenses, taxes, interest, casualty 
losses, and other authorized deductions against adjusted gross income. 
These deductions are tabulated in table 2, part III, and described in 
footnotes; the frequency distributions of returns with deductions will 
be included in the final report. 

The optional standard deduction is not tabulated. 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 tlirough use of the tax table. If the adjusted gross 
income is $5,000 or more, the standard deduction to be used by the 
taxpayer in computing net income and tax liability is the smaller of 
$1,000 or an amount equal to 10 percent of the adjusted -gross income, 
except that in the case of a separate return of a married person, the 
standard deduction is $500. Regardless of the amount of adjusted 
gross income, the standard deduction is not allowed the remaining 
spouse if the net income of one spouse is determined by itemized 
nonbusiness deductions. Although not tabulated, the standard 
deduction may be considered to be approximately 10 percent of the 
adjusted gross income under $10,000 tabulated for returns with 
standard deduction; and on returns with adjusted gross income of 
$10,000 or more, the standard deduction is $1,000 for each return, 
except that it is $500 on a separate return of a married person. 

EXEMPTION 

The amount of exemption allowed against net income for 1948 is 
the same for purposes of computing both the normal tax and surtax. 
If the taxpayer elects to pay the optional tax, the exemption is 
allowed automatically. 

The allowable exemption consists of $600 for the taxpayer, $600 for 
his spouse, and the additional exemptions of $600 for blindness and 
$600 for age over 65, of the taxpayer and his spouse, and $600 for 
each dependent who is a close relative, specified by law, with income 
of less than $500 and who received more than one-half of his support 
from the taxpayer. 

The amount of exemption tabulated for Statistics of Income 
includes the exemption from returns with optional tax (Form 1040A 
and short-form 1040), wherein the exemption is allowed automatically, 
as well as the exemption from returns on which the tax is computed. 
Slight duplication in exemptions exists on account of dependents with 
less than $500 income, who file a return in order to claim refund of 
tax withheld on wages; such wages are not taxable to the dependent, 
neither do they constitute a part of the gross income of the taxpaver 
claiming the dependent. 



8 STATISTICS OF INCOME FOR 1948, PART 1 

TAX LIABILITY 

The tax liability includes the normal tax, surtax, and the alterna- 
tive taxes paid in lieu thereof; namely, the optional tax, provided 
under Supplement T, and the alternative tax on income which includes 
a capital gain from sales of capital assets held for more than 6 months, 
provided under section 117(c)(2). 

Although the normal tax and surtax are separate entities, the two 
taxes are jointly computed and reported on the return. The tenta- 
tive normal tax rate is 3 percent of the net income subject to normal 
tax; and the tentative surtax rates range from 17 percent of the first 
$2,000 of surtax net income to 88 percent of such income in excess 
of $200,000; however, the combined tentative normal tax and surtax 
is reduced by 17 percent of the first $400 of combined tentative tax 
plus 12 percent of the combined tentative tax over $400 but not 
over $100,000 plus 9.75 percent of the excess over $100,000. The 
resultant tax, computed without regard to tax credits, cannot exceed 
an amount equal to 77 percent of the taxpayer's net income. In the 
case of a joint return of husband and wife, the combined normal tax 
and surtax is twice the combined normal tax and surtax determined 
on the income (after deductions and credits against net income) 
reduced by one-half. 

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 exemp- 
tions, after which the optional tax is determined (to the nearest dohar) 
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 a net long-term capital 
gain or an excess of net long-term capital gain over net short-term 
capital loss is imposed 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 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. The alternative tax occurs only 
on long-form returns. Form 1040, and is ineffective on separate returns 
with surtax net income under $22,000, and joint returns with surtax 
net income under $44,000. 

The tax liability tabulated in this report is the tax after the two 
credits relating to income tax paid at soiu-ce on interest from tax-free 
convenant bonds and to income tax paid to a foreign country or 
possession of the United States. These credits are reported only by 
taxpayers who itemized deductions. The tax credits are not tabulated 
this year. The tax liability is presented in table 2, for returns with 
standard deduction and for returns with itemized deductions; and in 
table 4 returns with normal tax and surtax are shown separately from 
returns with alternative tax. 



STATISTICS OF INCOME FOR 1948, PART 1 9 

TAX PAYMENTS AND TAX OVERPAYMENT 

Tor the majority of individuals, income tax is paid, in whole or in 
part on a current basis through the tax withheld on wages by employers 
and the payments made on declaration of estimated income tax by 
persons who are not subject to the withholding on wages or whose tax 
withheld is insufficient to cover the tax liability. If these payments 
do not cover the total tax liability, the balance is paid with the filing 
of the final return after the close of the income year. If the tax with- 
held 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 1949 estimated tax. 

The amount of tax withheld on wages is determined by employers 
either by (1) use of the wage bracket withholding tables, in which the 
amounts to be withheld are based on various wage levels after an 
allowance for withholding exemption, or (2) application of the pre- 
scribed percentage rate to the amount of wages in excess of the with- 
holding exemption. Amounts to be withheld under either method were 
reduced, by the 1948 act, applicable with respect to wages paid on or 
after May 1, 1948. Certain types of wage and salary payments, such 
as those for military service, agricultural labor, domestic service, and 
ministry of the gospel, are exempt from withholding. The amount 
of tax withheld is tabulated in table 2 and the frequency of returns 
showing a tax withheld is presented in table 3. 

Payment's on 1948 declaration of estimiated tax, reported by the 
taxpayer on return. Form 1040, as a payment on the 1948 tax liability, 
are a combination of (1) amounts paid on the 1948 Declaration of 
Estimated Tax, Form 1040-ES, and (2) any credit applied against 
the 1948 estimated tax on account of an overpayment of the 1947 
income tax. Payments on 1948 declaration of estimated tax (including 
credit for 1947 tax overpayment) are tabulated in table 2; and a fre- 
quency 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 returns which show 
payments on 1948 declaration of estimated tax as a payment on the 
1948 tax liability; and such frequency is without regard to whether 
the payments are (1) only cash payments on 1948 declaration, (2) only 
credit claimed on account of the 1947 tax overpayment, or (3) a com- 
bination of cash payments on declaration and the credit for 1947 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 to be withheld and any credit for 
the prior year's tax overpayment may leave no unpaid balance. 

Tax due at time of filing is the excess of the 1948 tax liability over 
the sum of the tax withheld, payments on 1948 declaration of estimated 
tax, and any credit for the 1947 tax overpayment. The amount of 
tax due is paid with the filing of the final return after the close of the 
income year. The amount of tax due is shown in table 2, and the 
frequency of returns on which this item occurs is tabulated in table 3. 

Overpayment of the 1948 tax liability occurs if the sum of (1) tax 
withheld, (2) payments on the 1948 declaration of estimated tax, and 
(3) credit for 1947 tax overpayment exceeds the 1948 tax liability. 



10 STATISTICS OF INCOME FOR 1948, PART 1 

Such tax overpaj^ment is refundable, or at the request of the taxpayer 
using Form 1040, will be credited against his 1949 estimated tax. 
The amount of 1948 tax overpajrment is tabulated in table 2; and the 
frequency distribution of returns with tax overpayment is shown in 
table 3. The final report will show the overpayment separated as to 
refunds and credit on 1949 estimated tax. 



DESCRIPTION or THE SAMPLE AND LIMITATIONS OF DATA 

Tables 1 to 4 in this report were derived from a basic stratified 
random sample of individual income tax returns designed to comprise 
1 percent of returns, Form 1040A 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 retm-ns, Form 
1040, with adjusted gross income froni $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' ofiices affected somewhat their 
availability for sampling. These categories were sufficiently hetero- 
geneous with respect to data tabulated to warrant mdependent con- 
trols. 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 weight- 
ing purposes. Precise 1 percent, 10 percent, and 20 percent represen- 
tation 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 universes, applicable to the separate sampling 
strata, were independently estimated and the data tabulated from 
the samples were extended to such universes. 

In computing the possible variation of a given frequency due to 
random samplmg, a range of two standard errors was used; chances 
are 19 out of 20 that the frequency as estimated from the sample 
tabulation 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 
variability. Accordingly, in cells associated with taxable or non- 
taxable adjusted gross income classes under $7,000, frequencies of the 
magnitude of 1 million or more are subject to variation of less than 
2.8 percent; variation for lesser frequencies increases to a maximum 
of 9 percent at 100,000, and a maximum of 28 percent at 10,000. 
In cells associated with adjusted gross mcome classes from $7,000 to 
$25,000, frequencies of the magnitude of 100,000 or more are subject 
to less than 2.8 percent variation; variation for lesser frequencies 
increases to a maximum of 9 percent at 10,000, and a maximum 
of 28 percent at 1,000. The degrees of variability noted above relate 
only to cell frequencies and do not indicate the variability associated 
with money amounts of income, deductions, or tax. 

Data in table 5, distributed by States and Territories, are derived 
from the basic sample described above, except that the returns with no 



STATISTICS OF INCOME FOR 194 8, PART 1 



11 



adjusted gross income are excluded since the sampling variability is too 
great to permit their presentation on a State basis. 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 through 4. Minor discrepancies occur as a result of (a) the 
dual system of weighting, involving one series of weights uniformly ap- 
plicable to all collection districts for the national distributions and 
independent series of weights for each collection district for the State 
distributions, and (6) the use of rounded weighting factors. 



TAXABLE FIDUCIARY INCOME TAX RETURNS 

The total number of taxable fiduciary income tax returns filed for 
the income year 1948 is 101,283. This is 8,714 returns, or 7.9 percent, 
less than were filed last year. The total income reported is $986,806,- 
000, a slight increase over the total income for 1947. The net income 
taxable to the fiduciary is $530,360,000, resulting in a tax liability of 
$176,309,000. 

Comparative data, taxable fiduciary returns, 1948 and 1947 

[Money figures in thousands of dollars] 



1948 (prelim- 
inary) 



1947 



Increase or decrease (— ) 



Number or 
amount 



Percent 



Number of returns 

Total income 

Net income taxable to fiduciary 
Tax liability 



101, 283 



530, 360 
176, 309 



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



-8,714 

13, 223 

21,116 

3,238 



-7.92 
1.36 
4.15 
1.87 



These preliminary data are 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 the nearest thousand and, therefore, may not add to the 
totals. 

The taxable fiduciary returns included in Statistics of Income are 
for the calendar year 1948, a fiscal year ending within the period July 
1948 through June 1949, and a part year with the greater portion of 
the accounting period in 1948. An exiguous number of taxable re- 
turns for estates and trusts filed improperly on Form 1040 are mcluded; 
however, the data thereon are edited to conform to that reported on 
Form 1041. Tentative returns are not included and amended returns 
are used only if the original returns are excluded. Statistical data 
are completely tabulated from each taxable fiduciary return, prior to 
official audit by the Internal Revenue Bureau. 

Although only the taxable fiduciary returns are included in Statis- 
tics of Income, nevertheless a return is required to be filed for an estate 
if the gross income is $600 or more, for a trust if the net income is 
$100 or more, or if the gross income is $600 or more, regardless of 



12 STATISTICS OF INCOME FOR 1948, PART 1 

the net income, and for every estate or trust of which any beneficiary 
is a nonresident ahen. 

The rates of tax, the provisions respecting income to be reported, 
and the tax credits apphcable to the income of individuals apply also 
to the income of estates and trusts. The net income of an estate or 
trust is computed in the sam.e manner and on the same basis as in the 
case of an individual, except that, in lieu of the deduction for contri- 
butions to charitable, religious, scientific, literary, and educational 
organizations allowed to individuals, there is allowed as a deduction 
any part of the fiduciary gross income, without limitation, which is 
set aside to be used exclusively for such purposes; and there is allowed, 
as an additional deduction, the amount of income which is to be 
distributed currently or becomes payable to beneficiaries, as 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 exem.ption of $600 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 surtax. 

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

Data with respect to sources of income reported on the taxable 
fiduciary returns are tabulated, as nearly as possible, in the same 
manner as those reported on the individual returns. The net profit 
and the net loss from a similar source reported under income are tabu- 
lated in juxtaposition so that when the positive and negative amounts 
are combined with other items of income, the resultant total income 
is an approximation of the adjusted gross income tabulated for indi- 
vidual returns elsewhere in this report. No tabulation for aggregate 
data from taxable fiduciary returns and individual returns is made for 
Statistics of Income. 

It should be noted that the fiduciary return, Form 1041, differs in 
many respects from the individual return. Form 1040. Furthermore, 
the method of reporting certain items of income and deductions on 
the fiduciary return varies from the method of reporting similar items 
on the individual return, so that slight differences exist between 
some items common to both returns. These deviations can be de- 
termined from a comparision of the footnotes attached to the items. 

Total income, being a combination of the profit and loss from rents 
and royalties, from trade and business, from partnerships, from sales 
of capital assets or other property, together with income from divi- 
dends, interest, other fiduciaries and miscellaneous income, provides 
a base for the classification of returns by size of income which is 
similar to the concept of adjusted gross income used for the classifi- 
cation of the individual returns. 

In table 6, compiled from taxable fiduciary returns, income and loss 
from each of the sources comprising total income, total income, de- 
ductions, amount distributable, net income, exemption, and tax 
liability are tabulated by total income classes. Additional data and 
classifications will be included in the complete report. 



STATISTICS OF INCOME FOR 1948, PART 1 13 

HISTORICAL DATA 

Historical data showing number of returns, income, and tax for 
individual returns and taxable fiduciary returns are tabulated in 
table 7, by net income classes for 1914-1943; for 1944-1948, however, 
only the individual returns are included and the distribution is by 
adjusted gross income classes. Aggregate data for individual re- 
turns with no net income or with no adjusted gross income are in- 
cluded 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, 1914-1948, is inserted at the end of this 
report. 



940197 — 51- 



14 



STATISTICS OF INCOME FOR 1948, PART 1 






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STATISTICS OP INCOME FOR 1948, PART 1 



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STATISTICS OF INCOME FOR 1948, PART 1 



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STATISTICS OF INCOME FOR 1948, PART 1 



19 



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STATISTICS OF INCOME FOR 1948, PART 1 



21 



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27 






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STATISTICS OF INCOME FOR 194 8, PART 1 



37 



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38 



STATISTICS OF INCOME FOR 1948, PART 1 



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SS(Nc5 



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39 



40 



STATISTICS OF INCOME FOR 1948, PART 1 



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■ ■•-1— i.-HCD»^CD-^TPt^OCDOi— ("Tt-McOC^fMOOh-OGO 



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)CO(NCDCOO-^I>.OTt^OiCOTj<CDOO 



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o-^oo'^cooiot-(,— icor--ooT*-t^c 



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t^OCOCDt"-.— ib-iOr-HiOCO'^'OCOT— (t-* 



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oococoojco^oaioocooooitoaj-^i^-^oOi— lO^cDooosiouocoos,— ii-(tH,— loocoo 
i-r-^Tjroo'"c^ t^cD cx^I>^^u:^ CO oof of CO of of go" CD ccT U5^ CO -^OJ" CD 00 T^ of r-T 






coi-('^ic»ocot-^rHiO'<*<c^ococococooOTtHco'OcDoir^THcot^-^i-ia>oos.-i-* 

CDOICDCOOiCOCOOlt^OiCCO'O'^^-GOOOOOOt— 00500SCOt^OlrHC^OcD05t>- 
rHOi-lt^-<5HOtOiOi-ICOOOOcDcDCDiOOJOSJ>-CDCD03COI>-05'<*<COO^i-(i-l CI 



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1— 10.— lO^iO-^lr^OIOOlOOCOT-ir^Ot— CDOcDC0CTicDcDC0t~^00C0CD»Oi-^CDC001 
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CD-^1— i00C00qcD»O-^t0iOO»O01C0t— -^O^.— (OiOiTt^OlCOt-COi-tTH 



OCOO^COtOCDr-i'^-^rHCOOcOCSOT-i' 



T-H,— lrH"^C0'^0it>.lO0<lOSlO»ONTt4 



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rHCOOJOSOOi— l'rtHioO^O<I-^T«t^01iOCOO;OCOi 



^co■^o^o^t^»o■<T'^o05coococ 



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H(MO^NO5O)CSCSC^C^(NCOC0C0C<3C0eCCO 



STATISTICS OF INCOME FOR 19 48, PART 1 



41 



«^00050,H1MM-*IOI01^C30 


ai 


O'-H(NCC-»*<i0iy:)t^C«05O.-l(Nc0"* 


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CD 


CD 


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ooc<^c?5,-l00co^oa)cococ<^"<i^ 


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returns: ^• 
sted gross 

.5 

tO.75 

erl 

1.25 

erl.5 

irl.75 

er2 

2.25 

er2.5 

ir2.75 

er3 

3.5 

:r4 


3 

03 
03 

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200 under 250.. 
250 under 300.. 
300 under 400. . 
400 under 500.. 
500 under 750.. 
750 under 1,00C 
1,000 under 1,5 
1,500 under 2,0 
2,000 under ,^.0 
3,000 under 4,0 
4,000 under 5,0 
5,000 or more-. 


3 

03 
c3 


"3 
"o 

o 


xable returns w 
nder $5,000 and 
xable returns w 
f $5,000 or more 


o 


n taxable 
No adju 
Under 
0.5 unde 
0.75 und 

1 under 
1.25 und 
1.5 unde 
1.75 und 

2 under 
2.25 und 
2.5 unde 
2.75 und 

3 under 
3.5 unde 

4 or mor 


3 

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03 S o3 O 






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ir^ ^ 


r^OOOSO,-IC<ICO-rHW3CDI>00 


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t"- 00 


eococo'*-*^-*Ti<-*-*-*-* 


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iO»0»C3»OtQ»OIO«OlO»OCDCOCOCOCO 


CO 


CO 


CO CO 



42 



STATISTICS OF INCOME FOR 1948, PART 1 



I 



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T-H ,-1 i-li-l ,-1 rH rH i-( i-H r-l (M C<» M CO CO CQ 



000«3COC^I>-CDiDTt400»-<'*QOwO»JOrPOC4-*t<0050sa30i'*OOOOCOOOCO^QO 

■?y3-COOI^OeOCO<©iXlCO<NCDr-tOOCCCOOt^iO'^Tt*000.-'OiC:COi-HOSO'**<"^ 

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i0i-HOu^OC0OC^01OCC>0Si0i-i05(NC000(NCX>i-H00'^CCC000O(NCDCScCO 
CDrtitOCO-^GO'^COCV»»— (i— (1— iCOi— lOOi— iCOCDi— lC0r-OO05C0l~*OC0l0C0C^t-- 

os^-■^osc^t~^oscDc^■^oocnI-lOI:^occ'GO(^^lOOO'-H^loc»»or^T-|^o 



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--".,— (oowacsoocot^oc .. , -_-- .. 

i-lT-lWcOCO^'^OOSCWt^'-Ht^TjiCONNWrHrHTHCDiO'^CD'^POWN 



, ^ ^ DO5r^O5t^lM'*COC^'<*<CO»CiTt*TpCO00'<*<'-H-«J'C_ , 

co^*»-HOOw^csooco^*ocx)OioO'-^coI^-■^oo^OrH05^-cDcol^^FHu^co^-CT>co 



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OOOOOOf-li-lCSIcDCOCOOOCOOi-HCOOOr-l 



03iOrH(NOOTtHOCOOCNCT>"*i-ia>000»OCiO 

-oo»ni(MO(Mcsr^ooooocot^coc^ 



C^ o: '<*' O 00 CN T 



-i-i.-<Oi,-it--r^COCD.— it--'rJiCD'*'*iO£^'^(Ni-t 



C^tOCO(N-^iOiOuOOO^OCOt-400CO'-ir-<<X>'^COtN(NT-i»-tTt<Cqr-(i-l 

r-T 1-i" i-Tci" cn" !>f CO t^o'io'co -^"CNfi-r 



■^•— t03C0O-^»0C0i— I.— tCDOOCOa5*000 

. . , ,,. , >co'0'<j^cocD<Nc;w:io030i'-<oooo 

rttO^iOC^00I>-000iO3C0Tt*i— (C35C00001iOC^iOOOI>-COC^'X;cC'COt^OSCO>0 



rt<r-(iocO'~- (t-cDt>-i^":>cor*oob-cot^""- - -- - - - - 

C^COMC^CJiOi— l"^(MOOCO'-IOiCOOO»OOcO»0-^COCD<N<Z;400030i'— <oooo 



C00SC0C0'^<NOt>-O'^00tDC0i0r^C<IC0OC0OOC0i0i— l-^t^-^OlCO^OTfC^ 
COOO'-^fNC-l'— i'-<'OCOOO'— iOir^OSOSCDiOt--OSOOOOt-^iOT-(<MCOt— CD^CO 
CSOC^i-HOSTPO»OCStNOOOiOCOOTt<CCOCOa>^COt— (OOI>-CSCCO»-iOOCO 



OrHl-HTt^(:»'^C<^I:^Tt^OOOOlO^^^-^OOOCOO^^<^lCOl-^lO>!t^001-HOTt^(NlO(NcD 

■^CllOTtir-H.— lOO'— iTt^CDi-HCOCOCOOSCSC^"*'— iC^iOi— it>-OOCOCS»000"rt<t--i:CcC 
t^'<:JH'"TCOOiCOOOr-->:J^O'^C^CS)OC^OOOUOOC^OOOa>a5-<*HCSlLQOOOcOO'«^ 

05 CO t-H 00 .-h" CO Oi Co" od lO" O" O" CO CO O" C^" O Tt^" OO 00 00 o 

coioi:^-^oc^"3Csr~-cocO(Nco^i--«cDcnio-<:t!ccc^^cor^cocNr^t^cocS'-i 

CO ^ O lO 00 00 CO CO CO lO «0 t^ 00 O CO 1-1 iCi CO CS 1-1 T-l T-H (N i-H 



H CP f-i <D(N CD fc« CUeO »-<Tj5 t-iCOt^OOOii— I 

33S3'c9gd'oS'cg'g'g'g'2'gqaciqcflCPd 

3o3>„g^3^g3a3agflgag3S333333 
3(Nioi> 3(Niot~ Sin a-o 3 3 3 3 "o'-icqco-*iraQ'00 

Hr-li-Hi-H(Nc4c^C^COC*3"<^'<J<»OOt^0005i— l»-HrH»-H»-Hi-HC5(McO 



C^C^CO-^iOCO^QO 



a 3 fl g 

3 3 33 



rH(NcOTt.««5r-ooc»0;^«ro3«2t;22Scs?3c5S^Sc5cSS°mco 



STATISTICS OF INCOME FOR 1948, PART 1 



43 



CO'*W3COb*OOOSOi-lC^COTt<iO':Dt^OO Oi 



Oi-cc^coTt<io<rit^GOOsot-HC^c 



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STATISTICS OF INCOME FOR 1948, PART 1 



49 



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STATISTICS OF INCOME FOR 1948, PART 1 

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55; 



STATISTICS OF INCOME FOR 1948, PART 1 



51 



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52 



STATISTICS OF INCOME FOR 1948, PART 1 



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STATISTICS OF INCOME FOR 1948, PART 1 



53 



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54 



STATISTICS OF INCOME FOR 1948, PART 1 



Footnotes for tables 1 through 6 



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

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

3 Tax liability after deducting tax credits relating 
to income tax paid at source on tax-free covenant 
bond interest and to income tax paid to a foreign 
country or possession of the United States. Such 
credits are reported on individual returns, Form 
1040, with itemized deductions. 

< This class includes the nontaxable returns with 
$4,500 or more adjusted gross income. 

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

6 Less than 0.005 percent. 

' Not computed. 

8 Adjusted gross deficit. 

' Adjusted gross income less adjusted gross deficit. 

" Salaries and wages include annuities, pensions, 
and retirement pay reported in the schedule for sal- 
aries, but exclude wages not exceeding $100 per return 
from which no tax was withheld, reported as other 
income on Form 1040 A (see note 20). 

11 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 1040A (see note 20) and all 
dividends received through partnerships and fidu- 
ciaries. 

12 Interest received includes interest on notes, 
mortgages, bank deposits, corporation bonds before 
amortization of bond premium, and taxable and par- 
tially tax-exempt interest on Government obligations 
before amortization of bond premium; also, includes, 
when received through partnerships and fiduciaries, 
partially tax-exempt interest on Government obli- 
gations and partially tax-exempt dividends on share 
accounts in Federal savings and loan associations. 
Excludes interest, not exceeding $100 per return re- 
ported as other income on Form 1040 A (see note 20). 

13 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 aimuity 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, en- 
tire amounts received are taxable and must be in- 
cluded in adjusted gross income. Amiuities, pen- 
sions, and retirement pay upon which tax is with- 
held 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, repair.s, 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 ovei' gross income received. 

16 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 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. 

16 Partnership net profit or loss excludes partially 
tax-exempt intere.st 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 1943-47, inclusive, not previously deducted. 
Deduction for the loss, however, is limited to the 
amount of such loss, or to the net income (adjusted 
gross income if taxed under Supplement T) computed 
without regard to gains and losses from sales of 
capital assets, or to $1,000, whichever is smallest. 

Sales of capital assets include worthless stocks, 
worthless bonds if they are capital assets, nonbusi- 
ness 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 prop- 
erty 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 sub- 
division 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. 

19 Income from estates 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 or insurance received 
as reimbursement for medical expenses if deduction 
for either was taken in a prior year. For returns with 
standard deduction, there is included $40,448,000 of 
wages not subject to withholding, dividends, and 
interest, not exceeding in total $100 per return, 
reported as other income on 896,400 retui'ns, Form 
1040A. 

21 Amount of exemption, allowed for purposes of 
both normal tax and surtax, includes the per capita 
exemption of the taxpayer, his spouse, and each de- 
pendent, together with additional exemptions of 
$600 for blindness and $600 for age over 65, of the tax- 
payer and his spouse. 

22 Payments on 1948 declaration of estimated tax 
include the credit for overpayment of prior year tax 
as well as the aggregate payments made on the dec- 
laration. Form 1040-ES. The frequency of returns 
with such payments includes returns showing credit 
only, cash payments only, and those showing both. 

23 Returns with standard deduction are optional 
returns. Form 1040A, and short-form returns. Form 
1040, with adjusted gross income under $5,000, 
on both of which the tax is determined from the tax 
table; and long-form returns, Form 1040, with ad- 
justed gross income of $5,000 or more on which the 



(Footnotes continued on p. 55) 



STATISTICS OF INCOME FOR 1948, PART 1 



55 



Footnotes for tables 1 through 6 — Continued 



standard deduction is used. On the latter returns, 
the standard deduction is the smaller of $1,000 
or 10 percent of adjusted gross income, except that on 
the return of a married person filing a separate return 
the standard deduction is $500. 

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 spouses of taxpayers who item- 
ized deductions (such spouses arc denied the stand- 
ard deduction); and returns. Form 1040, with no 
adjusted gross income whether or not deductions 
are itemized. 

26 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. 

26 Interest, reported on returns with itemized 
deductions, is that paid on debts, bank loans, or 
TQortgages, but 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. 

27 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 deduc- 
tion does not include Federal income taxes; estate, 
inheritance, legacy, succession, or gift taxes; taxes on 
shares in a corporation which are paid by the corpora- 
tion without reimbursement from the taxpayer; 
taxes deducted in the schedules for rents and busi- 
ness; income taxes paid to a foreign country or pos- 
session of the United States if any portion thereof is 
claimed as tax credit; nor Federal social security and 
employment taxes paid by or for the employee. 

28 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. 

29 Medical and dental expenses, reported on returns 
with itemized deductions, paid for the care of the tax- 
payer, his spouse, or dependents, not compensated 
by Insurance or otherwise, which exceed 5 percent of 
the adjusted gross income. The deduction cannot 
exceed $1,250 multiplied by the number of exemp- 
tions other than those for age and blindness with a 
maximum deduction of $2,500, except on a joint 
return of husband and wife the maximum is $5,000. 

3" 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, the taxpayer's share of 
interest and real estate ta.xes paid by a cooperative 
apartment corporation, and gambling losses not 
exceeding gambling gains reported in income. 

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

32 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 367,779 returns of which 
326,309 show no adjusted gross income and 41,470 
show adjusted gi'oss income of various amounts and 
itemized deductions of larger amounts. 

33 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 1,204,775 nontaxable returns with adjusted gross 
income and with itemized deductions include 41,470 
returns with net deficit. 

34 Number of returns associated with this item Is 
subject to sampling variation of more than 100 per- 
cent. Such items are not shown separately since 
they are considered too unreliable for general use; 
however, they are included in totals. For descrip- 
tion of sample see pp. 10-11. 

35 Less than $500. 

38 Excludes returns Form 1040A, with source of 
income reported as other income (see note 20). 

37 Includes 896,400 returns. Form 1040A, showing 
other income consisting of wages not subject to with- 
holding, dividends, and interest not exceeding in 
total $100 per return. 

3' Niunber of returns is subject to maximum sam- 
pling variation of 30 to 100 percent, depending on the 
number in the cell. For description of sample, see 
pp. 10-11. 

39 Number of returns is subject to sampling varia- 
tion of more than 100 percent and is considered too 
unreliable for general use; therefore the number is 
not shown separately, but is included in the totals. 
For description of sample, see pp. 10-11. 

■i" Average tax is based on the tax liability after 
deducting the two tax credits relating to the income 
tax paid at source on interest from tax-free covenant 
bonds and to income tax paid to a foreign comitry 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 1040A_, 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 42). 

42 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 capital 
loss, and (2) the alternative tax is less than the 
regular normal tax and surtax computed on net in- 
come which includes net gain from sales of capital 
assets. Alternative tax (not eflective on retm-ns 
with surtax net income under $22,000) is the sum of 
(1) a partial tax computed at the regular normal tax 
and surtax rates on net income reduced for this pur- 
pose by such long-term gain arid (2) 50 percent of the 
long-term gain. 

43 Includes Alaska. 

44 Total income classes are based on the amoimt of 
total income tabulated for taxable fiduciary returns 
(see note 52) . 

45 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. 

46 Interest on bank deposits, notes, mortgages, 
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 
partnerships and fiduciaries. 

4' Trade or business profit or loss is the current 
year profit or loss. (Net operating loss deduction is 
reported in miscellaneous deductions.) 

49 Partnership net profit or loss excludes taxable 
and partially tax-exempt interest on Government 



(Footnotes continued on p. 56) 



56 



STATISTICS OF INCOME FOR 194 8^ PART 1 



Footnotes for tables 1 through 6 — Continued 



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 con- 
tributions 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 m 
computing the net income taxable to the fiduciary. 
Each is the result of combining net short- and long- 
term capital gain and loss and any capital loss can-y- 
over from the years 1943-47, inclusive, not previously 
deducted. Deduction for the loss, however, is 
Umited to the amount of such loss, or to the net in- 
come 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 em- 
ployee's trust plans, and each participant's share of 
net short- and long-term capital gain and loss to be 
taken into account from partnerships and common 
trust funds. 

5" Income from fiduciaries excludes taxable and 
partially tax-exempt interest on Government obli- 
gations, and partially .tax-exempt dividends on 
share accounts in Federal savings and loan asso- 
ciations. 

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

52 Total income is the amount resulting from 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 from miscellaneous 
Income. (Total income is an approximation of the 
adjusted gross income tabulated for individual 
returns.) 



53 Interest is that paid on debts, mortgages, and 
bank loans; it does not include interest reported in 
schedule for business or rent income, nor interest on 
indebtedness incurred to buy tax-exempt securities, 
single-premium hfe insurance, or endowment 
contracts. 

5< Taxes paid include State income taxes, certain 
retail sales taxes, and real estate taxes except those 
levied for improvements which tend to increase the 
value of property. This deduction does not include 
Federal income tax, estate, inheritance, legacy, suc- 
cession, or gift taxes; nor taxes imposed upon shares 
in a corporation which are paid by the corporation 
without reimbursement from the taxpayer; taxes 
deducted in the schedules for business and rent 
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. 

55 Miscellaneous deductions include the net oper- 
ating loss deduction, losses resulting from fire, storm, 
shipwreck, or other casualty or from theft, not com- 
pensated by insurance or otherwise, and other 
authorized deductions for which no separate pro- 
vision is made on the return form. 

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

57 Net income taxable to the fiduciary is the net 
income after subtracting from the balance income 
the amoimt distributable to beneficiaries. 

5s Exemption is $600 for each estate and $100 for 
each trust, in the form of a credit against net income 
for purposes of both the normal tax and surtax. 

55 Tax liability after tax credits relating to in3ome 
tax paid at source on interest from tax-free covenant 
bonds and income tax paid to foreign countries or 
possessions of the United States. 



STATISTICS OF INCOME FOR 194 8, PART 1 



57 



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: 
N^U77iber of returns, adjusted gross income, and tax, 1944—48; also aggregates for 
individual returns with no net income, 1928-43 {including fiduciary returns for 
1943), and for individual returns with no adjiisted gross income, 1944-48 

[Incoine classes and money figures in thousands of dollars] 



Net income classes ' 


Number of returns 


1914 


1915 


16 1916 


1917 


1918 


1919 


Individual returns and taxable 
fiduciary returns, with net 
income: 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 
1 569 741 


2 under 3 








.^ iinder fi 


149, 279 

127, 448 

58, 603 

14, 676 

5,161 

1,189 

769 

216 

114 

60 


127, 994 

120, 402 

60, 284 

17, 301 

6,847 

1,793 

1,326 

376 

209 

120 


157, 149 

150, 553 

80, 880 

23.734 

10, 452 

2,900 

2,437 

714 

376 

206 


1, 180, 488 

438, 851 

162, 485 

37, 477 

13,320 

2,983 

1 864 


.S under 10 


10 under 25 


25imder50 


50 under 100- 


100 under 150 


150 under 300 


300 under 500 . . 


425 


500 under 1,000 


189 


1,000 or more 


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 i 


Number of returns 


1920 


1921 


1922 


1923 


1924 


1925 


Individual returns and taxable 
fiduciary returns, with net 
income: 2 
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 9, 


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 


2under3 .. 


842, 528 

1, 327, 683 

503 652 


3 7indpr ."i 


.5 under 10 


10 under 25 


236, 779 
59 721 


25 under 50 


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 or more 


207 






Total individual and tax- 
able fiduciary 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. 67- 



58 



STATISTICS OF INCOME FOR 1948, 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, 1944-48; 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, 1944-48 — Con. 

Ptncome classes and money figures in thousands of dollars] 



Net income classes 1 


Number of returns 


1926 


1927 


1928 


1929 


1930 


1931 


Individual returns and taxable fidu- 
ciary returns, with net income: 2 
Under 1 

1 nndpr 9. 


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 

675, 019 

912, 630 

417, 655 

137, 754 

24, 308 

7,830 

1 634 


2 i7Tirlpr 3 


3 undpr 5 


5 under 10 


10 under 25 


25 under 50 . 


50 under 100 


100 under 150 


150 under 300 


1,056 


300 under 500 


268 


500 under 1,000 


149 


1,000 or more ... 


77 






Total individual and taxable 
fiduciary returns, with net 

income 

Individual returns with no net in- 
come ii . 


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 i 



Number of returns 



1932 



1933 



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

1 under 2 

2 under 3 

3 under 5 

5 under 10 

10 under 25 

25 imder 50 

50 under 100 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1,000 or more 

Total individual and taxable 
fiduciary returns, with net 

income 

Individual returns with no net in- 
come " 

Grand total 



359, 688 

1, 489, 589 

967, 956 

703, 755 

251,014 

79, 210 

18, 480 

5,902 

995 

595 

140 

86 

20 



397. 676 

1,.480, 717 

914, 198 

599, 075 

229, 754 

75, 643 

18, 423 

6,021 

1,084 

695 

141 

81 

50 



320, 460 

1, 608, 095 

980, 682 

762, 536 

290, 824 

102. 892 

20, 931 

6.093 

982 

690 

116 



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 



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 



4, 083, 723 



3, 892. 007 



4, 198, 590 



4, 669, 621 



5, 486, 771 



297, 143 

2, 524, 763 

1, 571, 996 

1, 251. 213 

471, 171 

178, 446 

38, 948 

12,318 

2,269 

1,358 

312 

162 

49 



6, 350, 148 
83,904 



6, 434, 052 



For footnotes, see pp. 67-6 



STATISTICS OF INCOME FOR 1948, 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, 1944-48; 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, 1944-48 — 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 taxable 
fiduciary returns, with net 
income: ^ 
Under 3, Optional Form 
1040A, not distributed 








10, 252, 708 

1, 976, 368 

5, 754, 402 

4, 722, 477 

2, 199, 668 

. 636,901 

243, 081 

49, 521 

14, 850 

2,784 

1,620 

367 

169 

57 


16, 106, 039 

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 
3. 097, 513 


Under 1 


389, 871 

2, 433, 949 

1, 614, 982 

1, 172. 409 

415, 596 

140, 781 

26,336 

7,259 

1,326 

766 

207 

118 

57 


374, 223 

3, 036. 444 

2, 060, 540 

1, 468, 402 

484, 698 

164, 707 

31, 992 

9,272 

1,618 

935 

212 

111 

45 


1,941,122 

5, 026, 595 

5, 264, 991 

1, 652, 825 

539, 159 

189, 291 

37, 2G4 

10, 673 

1,964 

1,131 

267 

128 

52 


1 under 2 '2 


6, 108, 585 


2 under 3... 


6, 341, 999 


3 under 5 


6, 096, 027 


5 under 10 - -. 


1, 107, 412 


10 under 25 


390, 203 


25 under 50 . 


86, 203 
25, 362 


50 under 100 . . 


100 under 150 


4,535 


150 under 300. 


2,361 
456 


300 under 500 


500 under 1,000 


222 


1,000 or more. _ 


55 






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


6, 203, 657 
100, 233 


7, 633, 199 
82, 461 


14, 665, 462 
112, 697 


25, 854, 973 
99. 828 


36, 537, 593 
163, 136 


43, 602, 456 


Individual returns with no net 
income" 


216, 738 






Grand total . 


6, 303, 890 


7, 715, 660 


14, 778, 159 


25, 954, 801 


36, 700, 729 


43, 819, 194 





Adjusted gross income classes ' 



Number of returns 



1944 



1946 



1947 



Prelimi- 
nary 
1948 



Individual returns: 

With adjusted gross income: < 

Under 0.5 

0.5 under 1 

1 under 1.5 '2 

1.5 under 2. 

2 under 2.5 

2.5 under 3 

3 under 4 . 

4 under 5 is 

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-.. 

With no adjusted gross income " 

Grand total 



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 

353, 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 

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 



3,299,919 

4, 471, 102 
5, 178, 887 
5, 966, 397 
6, 296, 154 
6, 163, 256 
9, 396, 744 

5, 094, 747 
4, 666, 206 

599, 545 

236, 438 

122, 221 

185, 076 

52, 725 

9,619 

5,145 

952 

415 

149 



46, 919, 590 
191, 905 



49, 750, 991 
181, 792 



52, 600, 470 
216, 077 



54, 799, 936 
299, 072 



51, 745, 697 
326, 309 



47, 111, 495 



49, 932, 783 



52, 816, 547 



55, 099, 008 



52, 072, 006 



For footnotes, see pp. 67- 



60 



STATISTICS OF INCOME FOR 1948", 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, 1944-48; 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—48 — Con. 

[Income classes and money figures in thousands of dollars] 



Net income classes ' 


Net income 6 


1916 


1917 


1918 


1919 


1920 


1921 


Individual returns and taxable 
fiduciary returns, with net 
income: 2 
Under 1 












213, 850 


1 under 2 




2, 461, 137 

2, 064, 977 

2, 115, 865 

1. 827, 508 

1, 687, 166 

1, 042, 320 

846, 894 

400, 492 

474, 652 

209, 905 

214, 631 

306, 836 


2, 232, 355 

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

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


2, 829, 113 

3, 807, 286 

4, 513. 264 
2, 954, 137 
2, 412, 276 
1, 277, 365 

896, 497 
358, 393 
371, 149 
159, 071 
128, 290 
152, 650 


4, 050, 067 
6, 184, 543 

5, 039, 607 
3, 068, 331 
2, 547, 905 
1, 307, 785 

810. 386 
265, 512 
215, 139 
89, 314 
79, 963 
77, 078 


3, 620, 762 


2 under 3 




5, 325, 931 


3 under 5 


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


4, 054, 891 


5 under 10 .. 


2, 378, 759 


10 under 25 


1, 958, 156 


25 under 50 


979, 629 


50 under 100 


582, 230 


100 under 150. 


163, 521 


150 under 300 . 


145, 948 


300 under 500 


61. 343 


500 under 1,000 


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 classes ' 


Net income 5 


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 

16 3, 693, 642 

16 6, 073, 444 

16 6, 469, 195 

16 2, 653, 026 

16 2, 538, 079 

1, 350, 680 

833, 898 

280, 656 

260, 584 

124, 569 

95, 107 

152, 072 


235, 452 
3, 564, 474 

5, 277, 147 

6, 827, 924 
2, 991, 188 
2, 855, 397 
1, 599, 848 
1, 066. 784 

377, 645 
374, 609 
171, 249 
158, 462 
155, 974 


58, 306 

1, 774, 602 

2, 047, 970 
5, 236, 003 
3,463,852 

3, 544, 898 
2, 032, 239 
1, 418, 948 

572, 860 
655, 300 
339, 774 
327, 368 
422, 457 


67,238 

1, 747, 917 

2, 042, 903 
4, 872. 789 
3, 838, 953 

3, 660, 622 
1, 954, 653 
1, 389, 339 

570, 190 
661, 412 
340, 214 
317, 881 
494, 394 


72,231 


1 under 2 


1, 645, 576 


2 under 3 . . 


2, 062, 275 


3 under 5 


4, 700, 816 


5 under 10 


3. 895, 759 


10 under 25 


3, 748, 058 


25 imder 50 


2, 051, 771 


50 under 100 


1, 535, 387 


100 tinder 150 


636, 019 


150 under 300 


787, 270 


300 under 500 


431, 122 


500 under 1,000 ... 


378, 167 


1,000 or more 


600, 641 






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


21,336,213 


16 24,777,466 


25, 656, 153 


21, 894, 576 


21, 958, 506 


22, 545. 091 



For footnotes, see pp. 67-68. 



STATISTICS OF INCOME FOR 19 48, PART 1 



61 



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, 1944-48; 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, 1944-48 — Con. 

[Income classes and money figures in thousands of dollars] 









Net income ' 








1928 


1929 


1930 


1931 


1932 


1933 


Individual returns and tax- 
able fiduciary retui'ns, with 
net income: ^ 
Under 1 


64, 535 

1, 526, 832 

2, 030, 901 
4, 648, 098 
4, 282, 520 
4, 037, 853 
2. 326, 503 
1, 857, 878 

850, 451 

1, 157, 131 

663, 900 

670, 862 

1, 108, 863 


73, 742 

1, 499, 908 

1, 958, 595 

4, 572, 596 

4, 481, 576 

4, 025, 233 

2, 174, 458 

1, 646, 476 

770, 536 

1,087,410 

628, 229 

669, 878 

1, 212, 099 


86, 892 
1, 494, 526 

1, 864, 162 
4, 151, 967 
3, 723, 763 

2, 922, 750 
1, 383, 619 

919, 040 
374, 171 
419, 016 
207, 131 
211, 693 
359, 905 


106, 622 
1, 399, 430 

1, 641, 594 
3,515,716 

2, 807, 001 
2, 006, 721 

820, 648 
528, 049 
196, 598 
212, 059 
102, 186 
102, 311 
166, 060 


231, 140 

2, 145, 834 

2, 437, 251 

16 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 


3 under 5 .. 


2, 207, 458 


5 under 10 


1, 537, 875 


10 under 25.. 


1,112,086 


25 under 50 .- . 


630, 005 


50 under 100 


401, 049 


100 under 150 


129, 159 


150 under 300 - 


139, 215 


300imder500- 


54, 570 


500 under 1,000-- 


56, 700 


1,000 or more 


86, 857 






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


25, 226, 327 
" 499, 213 


24, 800, 736 
" 1, 025, 130 


18, 118, 635 
1' 1, 539. 452 


13, 604, 996 
" 1, 936, 878 


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


11, 008, 638 


Individual returns with no 
net income 'i 


171,141,331 












Net in 


come' 








1934 


1935 


1936 


1937 


1938 


1939 


Individual returns and tax- 
able 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, Oil, 409 

3, 325, 252 

3, 821, 708 

2, 977, 790 

2, 628, 692 

1, 400, 493 

913, 518 

311, 279 

307,930 

124, 523 

122, 762 

107, 641 


202, 401 
3, 592, 283 

3, 980, 864 

4, 646, 965 
3, 170, 671 
2, 639, 518 
1, 319, 431 

824, 261 
272, 264 
272, 724 
117, 477 
114, 399 
85, 416 


259, 833 

3, 430, 143 

4, 091, 500 

4, 317, 709 

2, 783, 893 

2, 059, 779 

886, 398 

484, 768 

158, 413 

154, 996 

78,441 

81, 396 

110, 103 


253, 911 




4. 327, 850 


2imder3 


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 


50imder 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 or more 


81, 370 






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


12,796,802 
1' 412, 859 


14, 909, 812 
"381,353 


19, 240, 110 
" 286, 632 


21, 238, 574 
" 308, 518 


18, 897, 374 
17 354, 156 


23, 191, 871 


Individual returns with no 
net income '' 


1' 234, 327 







For footnotes, see pp. 67-68. 



62 



STATISTICS OF INCOME FOR 1948, 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, 1944-48; 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, i544~-^S— Con. 

[Income classes and money figures in thousands of dollars] 





Net income ' 




1940 


1941 


1942 


1943 


Individual returns and taxable fiduciary returns, with 
net Income: 2 
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, 6-'3, 403 

994,006 

3 '3, 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 12 


9, 245, 184 


2 under 3 


15, 863. 154 


3 imder 5 - 


22, 181, 366 




7, 383, 871 


10 under 25 — 


5,801,889 


25 under 50 


2, 912, 220 


50 under 100 --- -.- 


1, 690, 758 


lOOunderlSO -- - 


544, 220 


150 under 300 


465, 726 


300 under 500 .- 


172, 486 


500 under 1,000 - 


149, 986 


1,000 or more 


98,860 






Total individual and taxable fiduciary returns, 


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 


Preliminary 
1948 










Individual returns: 

With adjusted gross income: * 

Under 0.5 


947, 548 

4, 594, 223 

9, 082, 812 

11, 988, 824 

13, 454, 630 

14, 530, 659 

23,773,010 

12, 432, 205 

11,735,065 

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, 8,53, 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 

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 


928, 133 


0.5 under 1 


3,383,376 


1 under 1.5 '2 . 


6, 503, 699 




10, 469, 379 


2 under 2 5 


14, 164, 492 


2.5 under 3 


16, 921, 193 




32, 484, 906 


4 nndPT ."i 13 


22, 716, 705 


5 under 10 


29, 818, 294 


10 under 15 .. .. 


7, 200, 668 


15 nndp.r 20 


4, 054, 251 


20 under 25 


2, 717, 601 


25 under 50 


6, 237, 807 


50 under 100 


3, 516, 082 


100 under 150 


1,153,456 


150 under 300 


1, 017, 684 


300 under 500 


353, 350 


500 under 1,000 . 


274, 704 


1,000 or more 


258, 072 






Total „ - . 


116, 714, 736 
" 249, 771 


120, 301, 131 
" 292, 472 


134, 330, 006 
1' 247, 206 


150, 295, 275 
" 559, 193 


164,173,861 


With no adjusted gross income '<-_ 


"657,847 



For footnotes, see pp. 67-68. 



STATISTICS OF INCOME FOR 194 8, PART 1 



63 



Table 7. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 1914-43, net income and tax, 1916-4S; 
individual returns with adjusted gross income by adjusted gross income classes: 
Number of returns, adjusted gross income, and tax, 1944-48; 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, 1944-48 — Con. 

[Income classes and money figures in thousands of dollars] 





Tax? 


Net income classes i 


1916 


1917 


1918 


1919 


1920 


1921 


Individual returns and taxable fiduci- 
ary returns, with net income: 2 
Under 1 












174 


1 under 9, 




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, 880 


25 under 50 


112, 910 


50 under 100 


115, 712 


100imderl50 


52,330 


150 under 300... 


61, 496 


300 under 500 


31,860 


500 under 1,000- 


25, 112 


1,000 or more 


31,420 






Total individual and taxable fi- 
duciary returns, w^ith net in- 
come 


173,387 


691, 493 


1, 127, 722 


1, 269, 630 


1,075,054 


719,387 













Tax 


7 






Net income classes ' 


1922 


1923 


1924 


1925 


1926 


1927 


Individual returns and taxable fiduci- 
ary returns, with net income: 2 
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 

16 18, 253 

» 16, 606 

16 46, 048 

'6 54, 075 

16 103, 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 under 2 


1,234 


2 under 3 


3,970 


3 under 5 


6,508 


5 under 10 


20, 665 


10 under 25 


74, 226 


25 under 50 


119, 475 


50 under 100 _ 


156, 675 


100 under 150 


87, 398 


150 lander 300 


123, 776 


300 under 500 


73, 750 


500 under 1,000— 


64, 265 


1,000 or more 


98, 657 






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


861,057 


16 661, 666 


704, 265 


734, 555 


732, 471 


830,639 





Tax' 


Net income classes i 


1928 


1929 


1930 


1931 


1932 


1933 


Individual returns and taxable fiduci- 
ary returns, with net income: 2 
Under 1 


60 

1,550 

4,317 

7,475 

22, 896 

82, 758 

136, 568 

194, 447 


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 


5 under 10 


35, 077 


10 under 25 . 


54, 977 


25 under 50 


52, 355 


50 under 100 


57, 491 


100 under 150 . . 


116, 855 
182, 514 
113, 250 
116, 424 
185, 140 


30, 369 


150 under 300 . . 


40, 412 


300 under 500 


17, 910 


500 under 1,000 . . . . 


21, 221 


1,000 or more 


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. 67-68. 



64 



STATISTICS OF INCOME FOR 1948, 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, 1944-48; 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, 1944-48 — Con. 
[Income classes and money figures in thousands of dollars] 



Net income classes 1 


Tax' 


1934 


1935 


1936 


1937 


1938 


1939 


Individual returns and taxable fiduciary 
returns, with net income: 2 
Under 1 


111 

8,659 
7,567 
18,349 
43,086 
83,960 
84,907 
84, 792 
38, 166 
57, 995 
20, 854 
30, 745 
32, 211 


125 
10, 058 
9, 311 
20, 738 
48, 728 
103, 754 
106, 670 
112,816 
54. 132 
74, 039 
37, 245 
38, 323 
41, 499 


331 

14,010 

13, 988 

32, 232 

79, 369 

175. 613 

191,339 

216, 045 

116. 1.56 

147, 381 

71, 470 

78, 945 

77, 138 


468 

17, 262 

15, 622 

38, 8.52 

83, 529 

175, 709 

179, 395 

194, 507 

102, 062 

131,060 

67, 489 

74, 156 

61, 457 


719 

15, 202 

13, 789 

33,920 

71, 654 

134, 162 

120, 594 

116, 989 

58, 224 

69,744 

39, 832 

42, 353 

48,035 


744 




21, 422 


2 under 3 . _. . 


21,374 


3 under 5 - 


47, 424 




83, 430- 


10 under 25 


158, 156 


25 under 50 . -- 


146,937 


50 under 100 


146, 686 


100 under 150 


71, 970 


150 under 300 


88,234 


300 under 500 


44, 237 


500 under 1,000 


44, 598 


1,000 or more 


63, 181 






Total individual and taxable fi- 
duciary returns, with net in- 


511, 400 


657,439 


1,214,017 


1, 141, 569 


765, 218 
615 


928,394 




300 














Grand total 


511, 400 


657,439 


1,214,017 


1, 141, 569 


765,833 


928,694- 









Tax' 


Net income classes 1 


1940 


1941 


1942 » 


1943 


Income and 
victory tax 
on 1943 in- 
come ? 


Total in- 
come and 
victory tax" 


Individual returns and taxable fiduciary 
returns, with net income: 2 
Under 3, Optional Form 1040A, not dis- 
tributed . - 




328, 479 

11, 308 

140, 676 

298, 698 

408, 916 

406, 498 

683, 247 

574, 217 

462, 842 

181,958 

187, 259 

83, 779 

71, 991 

65, 756 


1, 317, 947 
80, 802 
496, 013 
963, 892 

1,376,442 
904, 148 

1, 231, 202 
948, 162 
742, 361 
286,405 
287, 693 
122, 470 
103,829 
65, 346 


2, 389. 266 

101, 033 

768, 590 

1, 668, 5.57 

2, 971, 234 

1, 490, 256 

1, 786, 542 

1, 345, 053 

1, 005, 645 

379, 290 

353, 706 

138, 515 

116, 233 

75, 404 


2, 652, 207- 


Under 1 


2,115 

57, 727 

49, 826 

78, 830 

119, 541 

263, 227 

270, 956 

251, 414 

110, 629 

122, 832 

61, 041 

51, 173 

66, 619 


156, 124 


1 under 2 


12 918, 831 


2under3 


1,902,046 




3, 396, 265 


5 under 10 


1, 790, 001 


10 under 25 


2, 159, 690 


25 under 50 .- --- 


1, 629, 424 


50 under 100 _- 


1, 222, 948 


100 under 150 


463, 923 


150imder300 -.- 


434, 796 


300imder500 


164,305 


600 under 1,000 -— 


136, 993 


1,000 ormore-- 


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 










1,496,403 


3, 907, 951 


8, 926, 712 


14, 590, 018 


17, 145, 912 







For footnotes, see pp. 67-68. 



STATISTICS OF INCOME FOR 194 8, PART 1 



65 



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, 1944-48; 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-~48 — Con. 

[Income classes and money figures in thousands of dollars] 





Tax 7 


Adjusted gross income classes ' 


1944 


1945 


1946 


1947 


Prelimi- 
nary 
1948 


Individual returns: 

With adjusted gross income: < 

Under 0.5 












0.5 under 1 . . .. 


146, 361 

584, 939 

1, 020, 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 

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 
1,223,315 
410, 073 
376, 701 
142, 808 
127, 671 
110, 117 


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 


37, 706 




187, 415 


1.5 under 2 


435, 023 


2 under 2.5 - . 


704, 578 


2.5 under 3 . . . . 


914, 648 


3 under 4 


1, 990, 235 




1, 687, 046 


5 under 10- 


2, 960, 914 


10 under 15 . . 


1, 002, 044 


15 under 20-. 


684, 138 


20 under 25 


526, 578 


25 under SO- 


1, 555, 194 


SO under 100- 


1, 247, 160 


lOOunder 150.- 


503, 298 


150 under 300 .. 


503, 445 


300 under 500 


194. 535 


500 under 1,000 . - 


155, 866 


1,000 or more --_ 


151, 715 






Total 


16, 216, 401 


17, 050. 378 


16, 075. 913 


18, 076, 281 


15, 441, 529 







Filing requirements, 'personal exemption, and credit for dependent, under Federal tax 
laws, affecting the data for individual and fiduciary returns, 1914-48 



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 with 
spouse; husband and wife with 
separate incomes each to file a re- 
turn unless income of each is in- 
cluded in joint retm'n: 
Combined net income of, or ex- 
ceeding 

Combined gross income of, or ex- 
ceeding 18 

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

Net income of, or exceeding 

Gross income of, or exceeding i' 

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 (1916-43)-.. 

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 
200 



$2, 000 
5,000 



1,000 
5,000 



1,000 
5,000 



21 2, 500 



1,000 
400 



$2, 500 
5,000 

1,000 
5,000 

1,000 
5,000 

2,500 

1,000 

1,000 
400 



$3, 500 
5,000 



1,500 
5,000 

1,500 
5,000 



3,500 



1,500 

1,500 
400 



For footnotes, see pp. 67-68. 



66 



STATISTICS OF INCOME FOR 1948, PART 1 



Filing requirements, personal exemption, and credit for dependent, under Federal tax 
laws, affecting the data for individual and fiduciary returns, 1914—48 — Con. 





1932-37 


1938-39 


1940 


1941 


1942 






(Revenue 


(Internal 


(Internal 


(Internal 




(Revenue 


Act of 


Revenue 


Revenue 


Revenue 




Acts of 


1938, and 


Code as 


Code as 


Code as 




1932, 1934, 


Internal 


amended 


amended 


amended 




and 1936) 


Revenue 


by the 


by the 


by the 






Code) 


1940 Act) 


1941 Act) 


1942 Act) 


Requirements for filing 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- 














$2, 500 


$2, 500 








Combined gross income of, or ex- 












ceeding 1' -- -- - 


6,000 


6,000 


$2, 000 


$1, 500 


$1, 200 


Individuals, single or married and not 












living with spouse; and estates: " 












Net income of, or exceeding 


1,000 


1,000 








Gross income of, or exceeding is 


5,000 


5,000 


800 


750 


500 


Trusts: » ■ 












Net income of, or exceeding 


1,000 


100 


100 


100 


100 


Gross income of, or exceeding i8 


5,000 


6,000 


800 


750 


500 


Personal exemption: ^o 












Individuals, married and living with 












spouse, or head of family (1916-43),.. 


2,500 


2,500 


2,000 


1,500 


1,200 


Individuals, single or married and not 












living with spouse and not head of 












family; and estates - _ 


1,000 


1,000 


800 


750 


500 


Trusts, credit allowed against net in- 












come in lieu of personal exemption-.. 


25 1, 000 


100 


100 


100 


100 


Credit for dependent ^L. 


400 


400 


400 


400 


350 







(Internal 
Revenue 

Code as 
amended 

by the 
1942 Act) 



1944-47 

(Inteinal 

Revenue 

Code as 

amended, 

by Individual 

Income Tax 

Act of 1944, 

and Revenue 

Act of 1945) 



1948 



(Internal 
Revenue 
Code as 
amended 
by the Rev- 
enue Act of 
1948) 



Requirements for filing returns: 22 

Individuals,23 married and living with spouse (joint re- 
turns permissible) : 
Gross income of one spouse equal to, or in excess of i'. 

Combined gross income equal to, or in excess of 18 

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

Gross income of, or exceeding '* 

Trusts: » 

Net income of, or exceeding 

Gross income of, or exceeding i' 

Personal exemption: 20 

Individuals, married and living with spouse, or head of 

family (1916-43) . 

Individuals, single or married and not living with spouse 

and not head of family; and estates 

Trusts, credit allowed against net income in lieu of per- 
sonal exemption 

Credit for dependent 21 



$624 
1,200 



600 



100 

600 



1,200 
500 



100 
350 



$500 



500 



100 
500 



1,000 
600 



100 
500 



600 



100' 
600 



1,200 
600 



100 
600 



For footnotes, see pp. 67-68. 



STATISTICS OF INCOME FOR 194 8, PART 1 



67 



Footnotes for historical data 



1 Net income classes are based ou 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. 

2 Data for returns with net income for 1914-15 
are secured from the annual reports of the Commis- 
sioner 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 in- 
come filed for individuals, from taxable Forms 1041 
filed for estates and trusts, and from returns for 
estates and trusts showing net income filed (im- 
properly) on Form 1040, except that for 1938 and 
subsequent years, the nontaxable returns in the last- 
mentioned category are excluded. (For filing re- 
quirements, see chart on pp. 65-66.) 

JData for 1916 are completely tabulated for each 
return. For individual returns with net income 
imder $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 in part esti- 
mated from samples and in part completely tabu- 
lated 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 deduc- 
tions nor net income, therefore cannot be distributed 
by net income classes. For individual returns with 
net income of $5,000 under $20,000, data and their 
distribution by net income classes, are estimated 
from samples for 1943. For fiduciary returns. Form 
1041, data are completely tabulated from each return 
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 
1944-47; and from Forms 1040A and 1040 for 1948. 
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 income and taxes and their 
distribution by such classes is estimated on the bases 
of samples. (For filing requirements, see chart on 
pp. 65-66.) 

5 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 taxed at 121-2 percent; 
for 1924-33 excludes the capital loss for which a tax 
credit of 12H 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. 

6 Adjusted gross income is gross income minm 
allowable trade and business deductions (including 
the net operating loss deduction), expenses of travel 
and lodging in connection with employment, reim- 
bursed expenses in connection 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. 



' Tax for 1916-42 is before the credit for foreign in- 
come tax paid although.this credit was allowable for 



1918 and subsequent years, and before the credit for 
income tax paid at source on interest from tax-free 
covenant bonds which was allowable for all years; 
for 1943-48, is after such credits. Tax includes the 
defense tax for 1940-41; the victory tax for 1943; and 
the optional tax for 1941^8. The tax for 1942 and 
the income and victory tax on 1943 income are with- 
out regard to the forgiveness feature provided under 
the Current Tax Payment Act of 1943 (see notes 8 
and 9). The total income and victory tax resulting 
from the merging of 1942 and 1943 tax liabilities under 
this act is described in note 10. 

8 Income tax on 1942 income is before the deduction 
for allowable tax credits for foreign tax paid and for 
the tax paid at source on ta.x-free covenant bond in- 
terest, 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 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 deduction for allowable tax credits relating to 
foreign tax paid and to 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 retmns, is $1,017,813,898. 

1" 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 bv 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 liabilities 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 ease 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 1928-41 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 ta.xable 
Forms 1041 and the estimated data based on a sample 
of Forms 1040. For 1937-43, individual returns in- 
clude 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 taxpayer; for 1932-33 
includes capital net loss wherever reported; for 1940- 
43 includes the net operating loss carried over from 
the two preceding years but not from any year be- 
ginning prior to January 1, 1939. 

For 1938^1, 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 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 returns and ta.xable 
fiduciary retmns with no net income. 

12 For 1943-45, this class includes nontaxable re- 
turns with income exceeding the designated limit. 



13 For 1946-48, this class includes nontaxable 
returns with income exceeding the designated limit. 
(Footnotes continued on p. 68) 



68 



STATISTICS OF INCOME FOR 1948, PART 1 



Footnotes for historical data — Continued 



1* Returns with no adjusted gross income are 
returns showing an adjusted gross deficit (see note 
6); that is, returnson which the deductions allowable 
for the computation of adjusted gross income equal 
or exceed the gross income. Data for such returns 
are estimated based on a sample of Forms 1040. 

15 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 and over). 
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 hus- 
band's income. 

w 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. 

" Deficit. 

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

18 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. 



20 Exemption for normal tax only, 1914-33; for 
both normal tax and surtax, 1934-48, except that for 
1944-45 on a joint return where the adjusted gross 
income of one spouse is less than .$500 the normal-tax 
exemption is $500 plus the adjusted gross income of 
such spouse. 

21 Credit for dependent is for normal tax only, 
1917-33; for both normal tax and surtax, 1934-43; for 
surtax only, 1944-45; for both normal tax and surtax 
1946-48. 

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. 

On optional returns. Form 1040A, for 1942-43, a 
deduction from gross income of $385 is substituted 
for the amount stated in this chart. 

22 For 1943 an individual return is required alsoit 
there was a tax liability for 1942, regardless of the gross 
income for 1943. For 1943-48, an individual return 
must be filed to claim refimd 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. 

24 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 permittmg accumulation of 
income were not allowed credit in 1937. 



o 



(^^ 'V,:^^ ..9'2»3^^'/73 



UNITED STATES TREASURY DEPARTMENT 

BUREAU OF INTERNAL REVENUE 



STATISTICS OF INCOME 
FOR 1948 

PART 2 
PRELIMINARY REPORT 

OF 

CORPORATION INCOME TAX RETURNS 
FILED THROUGH DECEMBER 31, 1949 



PREPARED UNDER DIRECTION OF THE 
COMMISSIONER OF INTERNAL REVENUE 

BY THE 

STATISTICAL DIVISION 




UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : 1951 



II. 8. SUPERtNTENOFNT OF MCUMims 
AUG lU .UJI 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, July 18, 1951. 
Sir: I have the honor to transmit herewith a preliminary report, 
Statistics of Income, Part 2, prepared from corporation income tax 
returns for 1948, filed through December 31, 1949. 

The complete report, Statistics of Income for 1948, Part 2, will 
contain more detailed statistics from these returns, together with 
data from personal holding company returns. 
Respectfully, 

Geo. J. Schoeneman, 
Commissioner oj InterTwl Revenue. 

Hon. John W. Snyder, 

Secretary oj the Treasury. 

Ill 



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



fc t^wH i h icfSjafcV^v tci^ i: 






CONTENTS 



TEXT 

Page 

Summary data, 1948 compared with 1947 1 

Returns included 1-2 

Comparability of data 2 

Consolidated returns of affiliated corporations 2 

Industrial groups 3 

Historical summary 3 

DATA TABULATED 

CoEPORATioN Income Tax Returns, 1948, 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 re- 
turns with net income, the income tax 8-1 1 

Table 2. Dividends received on stock of domestic corporations and in- 
terest received on Government obligations 12—14 

Corporation Returns, 1939-1948 

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

returns 15 

Major industrial groups — Chart for comparison of classifications for 1948 
and 1947 18-22 

V 



PRELIMINARY REPORT 



STATISTICS OF INCOME FOR 1948, PART 2 
CORPORATION INCOME TAX RETURNS 

SUMMARY DATA 

The number of corporation income tax returns for 1948, filed 
through December 31, 1949, is 630,670, of which 395,860 show net 
income of $36,273,250,000, while 198,383 show deficit of $1,848,226,000, 
and 36,427 have no income data (inactive corporations). 

The income tax liability reported on these returns is $11,920,260,000, 
representing an increase of 9 percent as compared with the total for 
1947. 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 1948 returns with the 1947 returns is provided 
in the following summary: 

Corporation income tax, returns,^ 1948 and 1947: Summary data 

[Money figures in thousands of dollars] 





1948 (pre- 
hminary) 


1947 (com- 
plete) 


Increase or decrease (— ) 




Number or 
amount 


Percent 




630, 670 


587, 683 


42,987 


7 






Returns with net income: 2 

Number 


395, 860 
36, 273, 250 
11, 920, 260 


382, 531 
33,381,291 
10,981,482 


13, 329 

2, 891, 959 

938, 778 


3 




9 


Income tax 3 : 


9 






Returns with no net income: 2 

Number . - 


198,383 
1, 848, 226 


169, 276 
1, 958, 563 


29, 107 
-110,337 


17 


Deficit 2 


-6 






Number of returns of inactive corporations 


36, 427 


35, 876 


551 


2 







For footnotes, see pp. 16-17. 

Allowance of the net operating loss deduction reduced the net 
income for tax computation by $203,835,000 on 36,197 returns filed for 
1948, as compared with $183,605,000 on 30,478 returns filed for 1947. 
See note 22, page 17. 

RETURNS INCLUDED 

The returns included in this report are the corporation income tax 
returns filed for the calendar year ending December 31, 1948, a fiscal 
year ending within the period July 1948 through June 1949, and a part 
year with the greater portion of the accounting period in 1948. 

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 
this purpose in addition to returns filed by domestic corporations are 



2 STATISTICS OF INCOME FOR 1948, PART 2 

the returns filed by foreign corporations engaged in business within the 
United States. The complete report, Statistics of Income for 1948, 
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 includ-ed 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 1948 and 
fiscal years ending in the period July 1948 through June 1949. Accord- 
ingly, the data for 1948 are generally comparable with those for 1947. 

CONSOLIDATED RETURNS OF AFFILIATED CORPORATIONS 

For 1948 the number of consolidated returns is 1,421, of which 878 
show net income amounting to $2,608,552,000, while 540 show deficit 
of $102,284,000, and 3 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 consoli- 
dated returns is 7.2 percent of the net income of all returns showing net 
income, and the income tax reported therein, amounting to 
$880,543,000, is 7.4 percent of the income tax for all corporations. 

The privilege of filing a consolidated return is granted to aflSliated 
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 
following summary shows, by industrial divisions, the number of con- 
solidated income tax returns and the number of subsidiaries included 
therein, for both the years 1948 and 1947. 

Consolidated corporation returns, 1948 and 1947, 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 ' 




1948 


1947 


1948 


1947 




1,418 

71 

435 

175 

289 

110 

269 

53 

10 

6 


1,210 

69 

361 

173 

231 

89 

231 

37 

12 

7 


6,373 
237 

1,699 

1,166 
985 
787 

1,303 

138 

50 

8 


5,349 




182 


Manufacturing _ _ . _- - 


1,519 




1,270 


Trade - - 


612 


Service . . - 


672 


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


927 
106 


Agriculture, forestry, and fishery 


51 




10 







For footnotes, see pp. 16-17. 



STATISTICS OF INCOME FOR 1948, PART 2 3 

INDUSTRIAL GROUPS 

The distribution of the corporation income tax returns for 1948 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 4-14, 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- 
reported on the return. Whien 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. 

For 1948 changes have been made in the contents of certain indus try- 
groups to conform, generally, with recent changes in the Standard 
Industrial Classification. A comparison of the industrial groups em- 
ployed for 1948 with those for 1947 is shown in a chart on pages 18-22. 

In analyzing the data compiled 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 1948 the credit ratio is 1.0243, and for normal tax purposes the 
aggregate amount of reserve and other policy liability credit is 
$1,464,450,025, of which $1,463,167,788 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 $10,578,781, 
of which $10,550,721 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 
contracts other than life insurance, annuities, or noncancelable health 
and accident insurance. 

HISTORICAL SUMMARY 

A historical summary for each of the years 1939-1948 is presented in 
table 3, page 15. In comparing the data throughout the 10-year 
period, the various changes in law must be taken into consideration, 
especially the discontmuance for 1934-1941 of the privilege of filing 
consolidated returns for income tax purposes (except by railroad 
corporations and their related holding or leasing companies and, in 
1940 and 1941, by Pan-American trade corporations) and the restora- 
tion of this privilege beginning 1942. 

948047—51 2 



4 STATISTICS OF INCOME FOR 1948, PART 2 

Table 1. — Corporation income tax returns,^ 1948, by major industrial groups, for 
compiled receipts, net income or deficit, and dividends paid in cash and 

[Money figures in 



Major industrial groups 



Total number 
of returns ^ 



All industrial groups 

Agriculture, forestry, and fishery- 



Farms and agricultural services. 

Forestry 

Fishery - 



Mining and quarrying- 



Metal mining 

Anthracite mining 

Bituminous coal and lignite mining 

Crude petroleum and natural gas production.. 
NonmetalUc mining and quarrying 



Construction- 



Manufacturing. 



Beverages 

Food and kindred products 

Tobacco manufactures.-- 

Textile-mill products - 

Apparel and products made from fabrics.. 

Lumber and wood products, except furniture. 

Furniture and fixtures 

Paper and allied products , 

Printing, publishing, and allied industries 

Chemicals and allied products .- 

Petroleum and coal products -- 

Rubber products 

Leather and products 

Stone, clay, and glass products ^ 

Primary metal industries 

Fabricated metal products, except ordnance, ma- 
chinery, and transportation equipment. 
Machinery, except transportation equipment and 
electrical. 

Electrical machinery and equipment 

Transportation equipment, except motor vehicles.. . 

Motor vehicles and equipment, except electrical 

Ordnance and accessories 

Scientific instiimients; photographic equipment; 

watches, clocks. 
Other manufacturing 



Public utilities. 



Transportation 

Communication 

Electric and gas utilities. 
Other public utilities 

Trade — 



Wholesale. 



Commission merchants. 
Other wholesalers 



EetaU. 



Food 

General merchandise 

Apparel and accessories 

Furniture and house furnishings 

Automotive dealers and filling stations. 

Drugstores 

Eating and drinking places 

Building materials and hardware 

Other retail trade 



Trade not allocable. 



For footnotes, see pp. 16-17. 



630, 670 



8,122 



7,408 
272 
442 



10, 962 



1,774 
210 
2,297 
4,291 
2,390 



24, 826 



120, 367 



3,605 

11, 528 

230 

6,205 

14, 851 

6,022 

4,400 

2,603 

12, 849 

7,742 

668 

670 

3,047 

4,310 

3,138 

9,564 

9,940 

3,126 
1,117 
1,405 
59 
1,714 

11, 574 



26, 917 



Returns with net income ' 



Number of 
returns 



Total com- 
plied receipts' 



19, 173 
4,386 
1,358 
2,000 



201, 161 
66, 362 



9,551 
56, 811 



112, 772 



8,821 

6,990 
15, 070 

9,262 
21,837 

5, 006 
14,304 

9,672 
21, 810 



22, 027 



395, 860 



4,553 



4,213 
157 
183 



5,503 



230 

117 

1,434 

2,563 

1,159 



16, 155 



73, 638 



1,751 
6,931 
123 
4,161 
8,595 
3,879 
2,724 
1,898 
8,978 
4,323 
453 
431 
1,734 
2,851 
2,169 
6,320 

6,362 

1,645 

563 

867 

26 



5,855 



379, 309, 471 



1, 642, 670 



1, 582, 246 
30, 280 
30, 144 



7, 337, 631 



1, 190, 474 

525, 375 

2, 542, 354 

2, 362, 031 

717, 397 



8, 518, 903 



185, 981, 909 



15,304 



10, 995 

2,265 

969 

1,075 



138, 304 
44, 144 



6,779 
38, 365 



79, 067 



5,006 
6,291 

10,847 
6,647 

18, 136 
3,521 
6,663 
8,120 

14,936 



16, 093 



4, 820, 625 

26, 177, 784 

3, 007, 437 

11, 828, 790 

7, 096, 988 

4, 160, 633 

2, 147, 137 

5, 737, 079 

5, 795, 347 

13, 696, 104 

19, 738, 277 

3, 307, 856 

2, 734, 855 

3, 982, 753 

16, 746, 046 

9, 009, 132 

14, 472, 780 

8, 362, 169 

3, 345, 171 

13, 533, 798 

219, 769 

1, 828, 678 

4, 232, 701 



27, 482, 955 



17, 105, 238 

3, 776. 284 

6, 436, 644 

164, 789 



126, 237, 227 



61, 360, 756 



3, 402, 481 
57, 958, 275 



55, 563, 939 



11, 426, 685 
14, 934, 673 
5, 007, 662 
2, 087, 874 
12, 017, 520 
1, 346, 633 
1, 406, 114 
2, 691, 787 
4, 644, 991 



9, 312, 532 



STATISTICS OF INCOME FOR 1948, PART 2 



5 



returns with net income dnd returns with no net income: Number of returns, total 
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 2 








Dividends 








Dividends 




Net income ' 


Income tax 3 


paid in cash 
and assets 
other than 
own stock 


Number of 
returns 


Total com- 
piled receipts' 


Deficit ' 


paid in cash 
and assets 
other than 
own stoclc 




36, 273, 250 


11, 920, 260 


9, 278, 836 


198, 383 


31, 656, 177 


1, 848, 226 


107, 639 


1 


245, 694 


79, 060 


61, 941 


3,141 


219, 272 


26, 148 


1,209 


2 


233, 092 


75, 559 


59, 178 


2, 808 


198, 577 


23, 819 


1,150 


3 


9,269 


2,488 


2,251 


102 


4,016 


657 


6 


4 


3,333 


1,013 


512 


231 


16, 680 


1,672 


53 


b 


1, 221, 825 


413, 678 


457, 796 


3,582 


569, 364 


68, 842 


6,274 


6 


282, 277 


88, 281 


155, 839 


670 


84, 697 


10, 823 


683 


7 


42, 107 


12, 631 


18, 666 


86 


63, 466 


2,332 


3 


8 


318, 597 


113, 038 


75, 796 


729 


171, 980 


8,971 


1,089 


9 


460, 206 


157,417 


171, 529 


1,424 


204, 496 


40, 718 


4,325 


10 


118, 638 


42, 311 


35, 966 


673 


44, 725 


5,998 


174 


11 


625, 246 


210, 111 


66, 518 


7,325 


870, 132 


48, 226 


963 


12 


18, 928, 473 


6, 821, 585 


4, 603, 273 


43, 108 


14, 029, 497 


814, 486 


33, 499 


13 


510, 994 


189, 181 


106, 656 


1,627 


616, 677 


43, 043 


1,790 


14 


1, 222, 361 


443, 412 


347, 482 


4,264 


6, 408, 370 


114,355 


10, 542 


15 


243, 782 


91, 426 


89, 049 


102 


33, 023 


2,048 


63 


16 


1, 554, 012 


576, 468 


292, 227 


1,917 


615, 101 


46, 317 


1,338 


17 


349, 645 


121, 764 


58, 744 


6,077 


1, 309, 971 


71, 740 


1,423 


18 


567, 813 


196, 147 


98,817 


1,986 


406, 489 


29, 265 


753 


19 


195, 005 


70, 244 


34, 252 


1,603 


304, 450 


22, 275 


414 


20 


798, 787 


295, 838 


170, 226 


658 


268, 652 


14, 789 


617 


21 


616, 198 


215, 974 


154, 815 


3,519 


484, 388 


38, 385 


1,272 


22 


1, 728, 534 


609, 526 


537, 538 


3,088 


558, 489 


46, 566 


1,686 


23 


2, 000, 180 


660, 044 


702, 739 


181 


228, 900 


17, 142 


370 


24 


262, 315 


92, 297 


65, 718 


220 


81, 937 


7,345 


106 


25 


158, 434 


57, 448 


41, 287 


1,271 


426, 264 


26, 397 


931 


26 


549, 486 


202, 687 


124, 836 


1,342 


157, 056 


18, 977 


333 


27 


1, 746, 435 


644, 825 


364, 967 


884 


264, 080 


17, 191 


1,678 


28 


1, 070, 028 


390, 510 


216, 237 


3,020 


460, 252 


46, 413 


1,396 


29 


1,800,259 


668, 698 


382, 133 


3,296 


691, 588 


68, 796 


1,834 


30 


923,936 


339, 091 


205, 684 


1,364 


450, 781 


47,804 


1,946 


31 


270, 965 


96, 628 


96, 543 


493 


441,310 


38, 532 


1,150 


32 


1, 708, 263 


628, 472 


361, 479 


486 


214, 470 


25, 186 


1,199 


33 


33, 100 


12, 427 


7,476 


27 


17, 950 


1,927 




34 


227, 655 


80, 499 


69, 259 


673 


118, 333 


14, 942 


174 


35 


390, 286 


137, 979 


75, 209 


5,010 


670, 966 


65, 051 


2,485 


36 


3, 694, 232 


1, 204, 804 


1, 437, 658 


9.921 


2, 193, 465 


146, 212 


14, 918 


37 


1,846,225 


649, 661 


407, 609 


7,060 


1, 946, 229 


126, 596 


10, 281 


38 


539, 006 


135,611 


400, 014 


1,819 


107, 629 


12, 472 


276 


39 


1, 177, 202 


409, 692 


618, 749 


306 


124, 907 


5,486 


4,290 


40 


31, 799 


9,840 


11,286 


736 


14. 700 


1, 658 


71 


41 


6, 128, 574 


2, 127, 938 


1, 065, 634 


58, 444 


11, 268, 073 


370, 213 


12, 280 


42 


2,415,560 


840, 185 


409, 799 


20, 696 


6, 601, 204 


186, 272 


7,077 


43 


175, 272 


56, 600 


34, 574 


3,504 


469, 702 


20, 057 


799 


44 


2, 240, 288 


783, 585 


376, 225 


17, 192 


6, 031, 602 


166, 216 


6,278 


45 


3, 246, 640 


1, 132, 177 


568, 580 


31,748 


3, 870, 917 


149, 241 


3,999 


46 


271, 382 


97, 900 


53, 403 


3,604 


692, 206 


16, 562 


545 


47 


1, 131, 960 


419, 563 


289, 436 


1,561 


265,391 


9,043 


592 


48 


261, 267 


85, 276 


48, 290 


3,971 


445, 509 


21, 888 


386 


49 


125, 533 


39, 105 


16, 073 


2,518 


289, 185 


13, 056 


386 


60 


937, 847 


330, 272 


81,612 


3,284 


606, 955 


15, 266 


223 


61 


47, 940 


14, 769 


11, 996 


1,384 


130, 921 


8,479 


126 


62 


60, 871 


18, 322 


12, 299 


7,442 


663, 439 


30, 090 


645 


53 


191,341 


60,651 


26, 822 


1,474 


151, 966 


6,100 


141 


54 


218, 499 


66, 319 


29, 651 


6,610 


725, 345 


28, 758 


966 


55 


466, 374 


155, 676 


87, 255 


6,000 


895, 952 


34, 700 


1,204 


56 



6 



STATISTICS OF INCOME FOR 1948, PART 2 



Table 1. — Corporation income tax returns} 194S, hy major industrial groups, for 
compiled receipts, net income or deficit, and dividends paid in cash and assets 









[Money figures in 




Major industrial groups * —Continued 


Total number 
of returns « 


Returns with net income 2 




Number of 
returns 


Total com- 
piled receipts' 


87 


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

Finance . . . . - - . . 


169, 032 


112, 038 


14, 548, 902 


fi8 


38, 406 


28,843 


5,419,035 




Banks and trust companies 


59 


15, 104 

13, 946 

7,759 

1,597 


14, 212 

8,577 

5,267 

787 


3, 514, 051 
791, 442 
984, 657 
128, 885 


60 


Credit agencies other than banks 


61 
62 


Holding and other investment companies 

Security and commodity-exchange brokers and 
dealers. 


63 


9,605 


7,232 


6, 086, 930 




Insurance carriers 


64 


2,527 
7,078 


2,097 
5,135 


5, 706, 382 
380, 548 


65 


Ttisiirancp. agp.nts a,rir| hrnlrers 




Real estate, except lessors of real property other than 

buildrugs. 
Lessors of real property, except buUdiags 


66 
67 


114, 580 
6,441 


72,099 
3,864 


2, 746, 361 
296, 576 




Services 


68 


54, 173 


29, 412 


7, 460, 049 




Hotels and other lodging places... 


69 


" 6, 027 
11, 599 
10, 500 
4,139 
2,133 
5,491 
6,548 
7,736 


3,667 
6,796 
5,811 
2,598 
1,232 
3,551 
2,498 
3,259 


1, 314, 562 

1, 206, 188 

1, 714, 722 

309, 205 

214, 880 

1, 630, 955 

532, 702 

536, 835 


70 


Personal services 


71 


Business services 


7?. 


Automotive repair services and garages 


73 


Miscellaneous repair services, hand trades 


74 


Motion pictures.. . . 


75 


Amusement, except motion pictures 


76 


Other services, including schools 




Nature of busiaess not allocable 


77 


15, 110 


953 


99, 225 







For footnotes, see pp. 16-17. 



STATISTICS OF INCOME FOR 194 8, 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 2- 


—Continued 


Returns with no net income » 




Net income ' 


Income tax ' 


Dividends 
paid In cash 
and assets 
other than 
own stock 


Number of 
returns 


Total com- 
piled receipts' 


Deficit 2 


Dividends 
paid in cash 
and assets 
other than 
own stock 




4, 761, 579 


813, 575 


1, 422, 396 


48, 605 


925, 667 


236, 402 


26, 612 


57 


1,902,977 


424, 743 


1, 028, 913 


8,256 


181, 870 


89, 074 


19, 119 


58 


931, 498 
233, 591 
715, 851 
22, 037 


272, 283 

77, 341 

69, 809 

6,310 


335, 625 

89, 278 

597, 154 

6,956 


660 
4,663 
2,233 

699 


67, 883 
49, 244 
18, 627 
46,116 


10, 134 

30, 938 

39, 122 

8,880 


6,552 

7,240 

4,844 

483 


S9 
60 
61 
62 


1,970,356 


133, 036 


162, 776 


2,101 


210, 989 


18, 541 


2,183 


63 


1,897,948 
72, 408 


111,449 
21, 586 


140, 227 
22, 549 


366 
1,746 


173, 488 
37, 601 


15, 523 
3,018 


2,116 
67 


64 
65 


724, 966 
163, 280 


198,490 
67, 307 


133, 073 
97, 634 


36, 002 
2,247 


497, 684 
36, 124 


115, 518 
13, 269 


4,622 
588 


66 
67 


755, 282 


246, 907 


162, 070 


21,044 


1, 557, 925 


124, 931 


10, 788 


68 


131, 851 
80, 430 

152, 735 
33, 489 
16, 110 

211, 410 
76, 507 
52, 750 


43, 739 
23, 180 
51, 151 
9,356 
5,071 
70, 885 
26, 178 
16,347 


22, 836 
14, 483 
32, 170 

2,568 

929 

64,344 

16, 636 

8,204 


2,160 
4,467 
4,083 
1,407 
854 
1,606 
3,312 
3,156 


231, 131 
285, 781 
269, 707 
62, 007 
33, 675 
404, 461 
142, 924 
128, 339 


16, 608 
16, 150 
16, 273 
3,684 
3,310 
38, 503 
17, 663 
14, 760 


578 

217 

244 

61 

8 

9,467 

117 

96 


69 
70 
71 
72 
73 
74 
75 
76 


12, 345 


3,602 


1,650 


3,213 


22, 882 


12, 767 


1,196 


77 



8 



STATISTICS OF INCOME FOR 1948, PART 2 



Table 1-A. — Consolidated corporation income tax returns,^ 1948, by major indus- 
of returns, number of subsidiaries, total compiled receipts, net income or deficit, 
net income, the income tax 

[Money figures in 



Major industrial groups * 



Total 
number of 
consoli- 
dated 
returns ^ 



Retiu-ns with net income ' 



Number of 
returns 



Number 
of sub- 
sidiaries 6 



Total 
compiled 
receipts ' 



All industrial groups 

Agriculture, forestry, and fishery. 



1,421 



Farms and agricultural services- 
Forestry 

Fishery. - 



Mining and quarrying. 



Metal mining 

Anthracite mining 

Bituminous coal and lignite mining 

Crude petroleum and natural gas production. 
Nonmetallic mining and quarrying 



Construction. 



Manufacturing. 



Beverages 

Food and kindred products 

Tobacco manufactures 

Textile-mill products 

Apparel and products made from fabrics 

Lumber and wood products, except furniture. 

Furniture and fixtures 

Paper and allied products 

Printing, publishing, and allied industries 

Chemicals and allied products 

Petroleum and coal products 

Rubber products 

Leather and products 

Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, except ordnance, 
machinery, and transportation equipment. 
Machinery, except transportation equipment 
and electrical. 

Electrical machinery and equipment 

Transportation equipment, except motor ve- 
hicles. 
Motor vehicles and equipment, except elec- 
trical. 

Ordnance and accessories 

Scientific instruments; photographic equip- 
ment; watches, clocks. 
Other manufacturing 



Public utilities- 



Transportation 

Communication 

Electric and gas utilities. 
Other public utilities 



Trade. 



Wholesale- 



Commission merchants. 
Other wholesalers 



Retail . 



Food 

General merchandise 

Apparel and accessories. 

For footnotes , see pp . 16-17. 



10 



436 



38 



32 
175 



119 

7 

44 

5 



290 



12 
118 



878 



5,006 



41 



50 



262 



17 
118 



171 



182 



1,244 



14 
149 



30 

37 

15 

4 

7 

76 
135 
278 



16 
197 
27 



29. 425, 463 



497, 370 



497, 100 
136 
134 



441, 979 



59, 006 
102, 069 

91,224 
177, 744 

11,936 



188, 648 



18, 721, 158 



9,025 
1, 263, 978 



139, 207 

31, 962 

20, 952 

7,207 

18, 377 

242, 822 

662, 163 

9, 027, 615 

2,715 

6,790 

31, 021 

5, 128, 240 

80, 862 

693, 682 

186, 447 
544, 833 

499, 093 

5,709 
71, 037 



476 

35 

336 

140 



751 
179 



10 
169 



2 
121 
221 



6, 229, 336 



4, 384, 929 
21, 625 

1, 796, 841 
25, 941 



1,511,459 



679, 748 



19, 420 
660, 328 



779, 426 



812 
186, 320 
216, 714 



STATISTICS OF INCOME FOR 1948, PART 2 



9 



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



thousands of dollars] 



Returns with net Income 2— Con. 


Returns with no net income 2 


Net 
income 2 


Income 
tax 3 


Dividends 
paid in casii 
and assets 
other than 
own stock 


Number of 
returns 


Number 
of sub- 
sidiaries 5 


Total 
compiled 
receipts ^ 


Deficit 2 


Dividends 
paid in cash 
and assets 
other than 
own stock 




2, 608, 552 


880, 543 


1, 010, 769 


540 


1,367 


1, 850, 004 


102, 284 


9,251 


1 


92, 647 


30, 919 


35, 373 


4 


9 


718 


318 




?t 






92, 610 
27 
10 


30, 909 
8 
2 


35, 370 


4 


9 


718 


318 




z 




4 


3 












a 














58,449 


17, 968 


26,952 


21 


55 


72, 273 


1,474 


2,225 


6 


11,318 

5,850 

16, 172 

24, 415 

694 


3,416 
2,175 
3,993 
8,126 
258 


4,645 
4,037 
9,701 
8,309 
260 


5 
2 
4 
8 
2 


7 
2 
24 
19 
3 


1,169 

3,429 

37, 093 

30, 270 

312 


377 
149 

386 

477 

85 




7 




8 


658 
1,567 


9 
10 
11 






17, 110 


6,323 


4,908 


19 


58 


35, 113 


1,423 


17 


12 


1,660,180 


572, 685 


557, 137 


173 


455 


898, 409 


50, 300 


3,568 


13 


316 
56,409 


99 
22, 222 


146 
14, 938 


11 
15 
1 
9 
13 
2 
3 
4 
13 
15 
2 
3 
2 
6 
5 
8 

^ 17 

12 
10 

3 

1 
3 

15 


34 

80 

2 

20 

22 

■ 7 

4 

5 

45 

46 

4 

3 

19 
19 
7 
9 

48 

36 
14 

4 

1 
3 

23 


59, 262 

308, 016 

43 

21, 431 

12,390 

12, 898 

18,317 

14, 814 

32, 404 

103, 692 

11, 281 

14,224 

15, 305 

3,264 

14, 443 

5,253 

42, 429 

47, 237 
113, 553 

28, 957 

7,130 
3,921 

8,145 


1,131 

9,885 
21 

1,605 
577 
948 

2,051 
289 

1,439 

5,546 
117 

1,286 
132 
367 
764 
148 

3,451 

7,682 
8,346 

2,655 

15 
552 

1,293 


491 
538 


14 
15 
16 


11, 786 

540 

1,720 

181 

1,102 

19, 299 

42, 853 

816, 000 

12 

428 

995 

532, 132 

4,426 

106, 897 

6,604 

26, 468 

23,429 

248 
4,113 

4,222 


4,640 

173 

605 

67 

431 

6,697 

16, 360 

254, 982 

2 

136 

365 

198, 762 

1,737 

41, 631 

1,916 
10, 013 

8,948 

88 
1,409 

1,402 


3,110 

48 

147 

44 

92 

12, 251 

15, 474 

308, 964 

44 

86 

236 

140, 668 

1,183 

26, 164 

614 
24, 404 

2,243 

7 
5,560 

714 


4 

7 

120 


17 
18 
19 
90 


164 

12 

714 

141 


21 
22 
23 
24 
25 


189 
36 
168 


26 
27 
28 
?9 


255 

197 
524 


30 

31 
32 

,S3 








34 


8 


35 
36 






520, 518 


170, 130 


256, 828 


57 


179 


403, 951 


24, 060 


1,459 


37 


225, 623 
2,196 

287, 349 
5,350 


73, 154 

795 

94, 921 

1,260 


55, 317 

365 

199, 157 

1,989 


46 
1 
8 
2 


138 

4 

34 

3 


363, 384 

21, 058 

19, 455 

54 


21,545 

1,184 

1,239 

92 


1,341 


38 
39 


118 


40 
41 


56, 906 


21, 115 


17, 984 


118 


234 


254, 511 


8,564 


642 


42 


28, 964 


10, 358 


8,443 


50 


89 


134, 802 


5,325 


157 


43 


388 
28, 576 


126 
10, 232 


6 
8,437 


7 
43. 


8 
81 


4,694 
130, 108 


121 
5,204 




44 


157 


45 


25, 898 


10, 010 


8,749 


51 


118 


102, 312 


2,665 


478 


46 


197 
8,227 
11, 520 


40 
3,264 
4,576 


16 
4,402 


6 
2 


10 

3 

35 


16, 101 

404 

3,639 


548 

24 

738 


112 


47 

48 


2, 729 12 , 




49 



10 



STATISTICS OF INCOME FOR 1948, PART 2 



Table 1-A. — Consolidated corporation income tax returns,'^ 1948, by major indus- 

of returns, number of subsidiaries, total compiled receipts, net income or deficit, 

net 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 sub- 
sidiaries » 


Total 
compiled 
receipts ' 


50 


Trade— Continued 
Retail— Continued 


8 
21 

6 
16 

5 
15 


7 

14 
4 
6 
2 
6 


19 
16 
105 
29 
4 
15 


12, 906 
21, 126 
256, 120 
71, 482 
3,517 
10, 429 


51 
5? 


Automotive dealers and filling stations. .- 


53 


Eating and drinkiiig places ^ 


61 




B'i 






Trade not allocable . 


fi6 


37 


20 


40 


52, 285 




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

Finance . 


57 


269 


167 


1,051 


1,067,866 


5S 


82 


49 


697 


357.009 




Banks and trust companies 


59 


11 

38 

26 

7 


9 
21 
17 

2 


50 

465 

78 

4 


70.839 

185, 358 

99, 207 

1,605 


60 




61 
62 


Holding and other investment companies. 
Security and commodity-exchange bro- 
kers and dealers. 

Insurance carriers and agents 


(n 


30 


26 


96 


652, 642 


61 




20 
10 


18 
8 


80 
16 


640,058 
12, 584 


65 


Insurance agents and brokers 




Real estate, except lessors of real property 

other than buildings. 
Lessors of real property, except buildings 

Services. 


66 


146 
11 


86 
6 


351 

7 


51, 131 
7,083 


68 


110 


69 


669 


767, 627 




Hotels and other lodging places 


6<) 


21 
8 

21 
5 
3 

30 
9 

13 


13 

2 

16 

5 

1 

18 
7 
7 


66 

11 

51 

9 

1 

472 

51 

8 


41, 670 
8,574 

22,245 

3,965 

6,168 

662, 500 

21, 743 
1,762 


70 




71 


Business services . - 


72 
73 

74 


Automotive repair services and garages 

Miscellaneous repair services, hand trades 

Motion pictures . _ . . 


75 


Amusement, except motion pictures 


76 






Nature of business not allocable - 


77 


7 


1 


1 


21 







For footnotes, see pp. 16-17. 



STATISTICS OF INCCBVfE FOR 1 9 48, PART !2 



m 



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



thousands of dollars] 
















Returns with net income 2— Con. 




Returns with no net 


income ' 






Net 
income 2 


Income 
tax 3 


Dividends 
paid in cash 
and assets 
other than 
own stock 


Number of 
returns 


Number 
of sub- 
sidiaries ' 


Total 
compiled 
receipts ' 


Deficit 2 


Dividends 
paid in cash 
and assets 
other than 
own stock 




233 

670 

2,561 

2,002 

44 

444 


79 
240 
884 
745 

11 
171 


3 

92 
420 
952 


1 
6 
2 
10 
3 
9 


1 
8 
2 

32 
3 

24 


354 
15, 595 

732 
24, 661 

818 
40, 008 


94 
298 

11 
374 

43 
535 




50 


5 


51 

52 


339 


53 
54 


135 


22 


55 


2,044 


747 


792 


17 


27 


17, 397 


574 


7 


56 


117, 935 


31, 428 


77, 101 


102 


252 


54,624 


11, 306 


831 


67 


61, 487 


18, 119 


53, 132 


33 


79 


36. 207 


7,409 


501 


58 


10,912 

33, 698 

16, 592 

285 


2,606 

12,961 

2,441 

111 


6,976 

28, 472 

17,683 

1 


2 
17 
9 
5 


5 
51 
14 

9 


6,363 

20,081 

457 

9,306 


1,101 

4,485 

822 

1,001 




59 


493 
8 


60 
61 
62 






40,902 


8,622 


18, 223 


4 


7 


217 


43 




63 






37, 062 
3,840 


7,638 
984 


14, 761 
3,462 


2 
2 


2 
5 


86 
131 


25 
18 




64 




65 






11,455 
4,091 


3,246 
1,441 


1,884 
3,862 


60 
5 


163 
13 


18, 025 
175 


3,187 
667 


294 
36 


66 
67 


84,807 


29,975 


34,486 


41 


118 


130, 151 


4,742 


509 


68 


5,434 

398 

2, 160 

44 

154 

74, 470 

2,066 

81 


1,340 

147 

795 

10 

61 

26,832 

777 

13 


761 
66 
283 


8 
6 
5 


13 
8 
11 


7,937 

375 

23,429 


145 

35 

215 




69 




70 




71 




72 




2 

12 

2 

6 


3 

73 

2 

8 


634 

95,672 

917 

1,187 


71 

4,015 

7 

254 




73 


32,644 

730 

2 


509 


74 
75 




76 












5 


7 


254 


97 




77 










■ . 



12 



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14 



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16 



STATISTICS OF INCOME FOR 1948, PART 2 



Footnotes for tables in this report 



1 The information contained in this report is com- 
piled 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 cgrry-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 effect of renegotiation settlements reached after 
the returns were filed is shown in special tabulations 
which appear in the complete reports, "Statistics oi 
Income, Part 2," for each of the years 1942 through 
1945. 

2 "Net income" or "Deficit" for 1946-48 is the dif- 
ference between the total income and the total deduc- 
tions reported, exclusive of the net operating loss 
deduction; for 1944 and 1945 is the amount reported 
for declared value excess-profits tax computation, 
adjusted by excluding net operating loss deduction 
and adding Government interest subject to surtax 
only and excess of net long-term capital gain over net 
short-tprm capital loss; for 1940-43 is the amount re- 
ported for declared value excess-profits tax computa- 
tion, adjusted by excluding net operating loss deduc- 
tion; for 1939 is the amount reported for (declared 
value) excess-profits tax computation and is .the dif- 
ference betveen "Total income" and "Total deduc- 
tions." Net 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 norfnal tax, surtax, and 
alternative tax reported in lieu of normal tax and sur- 
tax where the income includes an excess of net long- 
term capital gain over net short-term capital loss, if 
and only if such tax is less than the normal tax and 
surtax. Tabulated with the income tax for returns 
with net income is a small amount of tax reported on 
returns with no net income, under the special pro- 
visions applicable to certain mutual insiurance com- 
panies, other than life or marine. 

4 The industrial classification is based on the busi- 
ness activity reported on the return. When multiole 
businesses are reported on a return, the classification 
is determined by the business activity which ac- 
counts for the largest percentage of total receipts. 
Therefore, the industrial groups do not reflect pure 
industry classifications. A comparison of the in- 
dustrial groups employed for 1948 with those for 1947 
is shown in a chart on pages 18-22. 

5 "Number of subsidiaries" is the number of affili- 
ated corporations which together with the common 
parent corporation file a consolidated corporation 
income tax retm-n. 

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

' "Total compiled receipts" consists of gross sales 
Oess returns and allowances), gross receipts from 
operations (where inventories are not an income- 
determining factor), all interest received on Govern- 
ment obligations (less amortizable bond premium), 
other interest, rents, 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 nontax- 
able income other than tax-exempt interest received 
on certain Government obligations. 

8 "Dividends, domestic corporations" consists of 
dividends received from domestic corporations sub- 
ject to income taxation under chapter 1 of the In- 
ternal 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. 



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

10 "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, 1941, reported as item 9(a), page 1, Form 
1120; and interest on obligations of instrumentalities 
of the United States (other than obligations of Fed- 
eral land banks, joint stock land banks, and Federal 
intermediate 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), (b), and (c) of schedule M, page 4, Form 1120. 

12 The excess profits tax shown is that impored by 
section 710 of the Internal Revenue Code as amended 
and should not be confused with the declared value 
excess-profits tax. Effective 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 iu the period 
July through November 1946, and part years begin- 
ning in 1945 and ending in 1946 with the greater part of 
the accounting period in 1946. (For fiscal years begin- 
ning 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 computing a tenta- 
tive tax under the provisions applicable to taxable 
years beginning on January 1, 1945. The tentative 
tax is then prorated on the basis of the number 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 the reason that a majority of the returns for 1944 
were filed previous to July 31, 1945, the date of the 
Tax Adjustment Act of 1945, and accordingly show 
post-war refund and credit for debt retirement. 
Thus, for 1944, as in 1942 and 1943, the amount of 
excess profits tax shown in table 3 is the 3xcess profit 
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 ex- 
cess 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). 



(Footnotes continued on p. 17.) 



STATISTICS OF INCOME FOR 1948, PART 2 



17 



Footnotes for tables in this report — Continued 



' The amount tor 1940, shown in table 3, is tabulated 
from corporation excess profits tax returns tor the 
calendar year 1940 and tor 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. 

13 The excess profits net income for 1942 through 
1945 is obtained from the normal-tax net income 
(computed without allowance of ciedit 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 
income and income defense taxes for the taxable 
year, and the exclusion of (1) dividends received from 
domestic corporations (this adjustment refers to that 
poition of dividends not deducted as dividends re- 
ceived credit in computing normal-tax net incorne), 
and (2) gains or losses from sale or exchange of capital 
assets (depreciable or nondepreciable) held for more 
than IS months. For returns with taxable years 
beginning in 1941, the income tax is not deducted in 
arriving at excess profits net income, instead, the 
excess profits tax is allowed as a deduction in the 
computation of normal-tax net income. (The start- 
ing point in the computation of excess profits net 
income for 1941 remains the normal-tax net income 
computed without deduction of excess profits tax.) 

14 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. 

15 Preliminary figures. 

18 The declared value excess-profits tax is repealed, 
effective with lespect to income-tax taxable years 
ending after June 30, 1946. 

1' The total amount of adjusted excess profits net 
income for 1944 does not include a deficit of $6,579,233 
reported on 2,556 taxable excess profits tax returns 
with no adjusted excess profits net income. 



18 "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 any surtax. 
Tabulated with the mcome tax for returns with net 
income is a small amount of tax reported on returns 
with no net income, under the special provisions 
applicable to certain mutual insurance companies, 
other than life oi marine, or where receipts for the 
taxable yeai include interest on obligations of cer- 
tain instrumentalities of the United States, described 
in note 10. 

i« "Income tax" for 1941 consists of income and 
income defense taxes reported on returns for a fiscal 
year endmg 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 leturns 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 
beginnin? and ending in 1941, and for a part year be- 
ginning in 1941 and ending in 1942, the greater part 
of the accomiting period falling in 1941) . Tabulated 
with the income tax for returns with net income is 
a small amotmt of surtax reported on returns with 
no net income, where receipts for the taxable year 
include interest on obligations of certain instiumen- 
tahties of the United States, described in note 10. 

21 Income tax shown for 1940 includes income 
defense tax. 

21 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. 

22 The net operating loss deduction tabulated 
herein is the amoimt originally reported, consisting 
only of the net operating loss carry-over reduced by 
certain adjustments, and does not take into account 
whatever revisions may subsequently be made as 
the result of any carry-back of net operating loss 
from the two succeeding tax years. In general, the 
net operating loss carry-over is the sum of the net 
operating 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. 



18 



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STATISTICS OF INCOME FOR 1948^ PART 2 




< 



,.=»■«"''*"'' 



STATISTICS OF INCOME 
FOR 1948 

PART 1 

COMPILED FROM INDIVIDUAL INCOME TAX 

RETURNS. TAXABLE FIDUCIARY INCOME TAX 

RETURNS, ESTATE TAX RETURNS. AND GIFT 

TAX RETURNS 



UNITED STATES TREASURY DEPARTMENT 

INTERNAL REVENUE SERVICE - WASHINGTON. D. C. 



U. S. TREASURY DEPARTMENT 

INTERNAL REVENUE SERVICE 



STATISTICS OF INCOME 
FOR 1948 



i^Ctl y> I ^ 



0,4 I 



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 

STATISTICS DIVISION 




UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : 1953 



For >ale by the Superintendent of Documents, U. S. Government Printing Office, Washington 25, D. C. 
Price $1.25 (Paper cover) 



Boston Public Library 
Superintend<^nt of Documents 

rC-8 MLJQ54 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. O., September 25, 1953. 

Sir: Id accordance with the provisions of section 63 of the Internal 
Revenue Code, requiring the annual preparation and publication of 
statistics with respect to the operation of the Federal income tax laws, 
I have the honor to transmit herewith a report, "Statistics of Income 
for 1948, Part 1," setting forth by various classifications, data relative 
to income, deductions, exemptions, credits, tax liability, tax with- 
held 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 1948, filed during 1949. This report 
also contains data from estate tax returns, filed during 1949, for 
estates of individuals irrespective of the date of death, and data 
from gift tax returns for 1948, filed during 1949. In addition, 
there are historical presentations of significant data, published in 
previous reports, and a synopsis of tax rates, credits, and other pro- 
visions of the Federal tax laws which affect the comparability of 
historical data. 

Respectfully, 

T. Coleman Andrews, 
Commissioner oj Internal Revenue; 

Hon. G. M. Humphrey, 

Secretary of the Treasury. 

m 



jy 



CONTENTS 

Pas* 
Introduction — 1-2 

INDIVIDUAL INCOME TAX RETURNS 

Summary data 5-6 

Individual returns included 6-7 

Changes in the Internal Revenue Code 7-8 

Basic items 8-11 

Classification of individual returns 1 1—12 

Scope of estimated data 13 

Tabulated data 13 

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

Sources of income and deductions 15-31 

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

Itemized deductions 20-21 

Net gain or loss from sales or exchanges of capital assets 26-30 

Medical and dental expenses 30-31 

Types of tax 32-33 

Taxpayments and tax overpayment 33-37 

Marital status of taxpayer 38-39 

Exemptions 39-40 

Data for States and Territories 43 

Income tax liability compared with tax collections 43-44 

Description of the 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 carryover 58-60 

Partnership returns, number filed 61 

Source Book of Statistics of Income 61-62 

BASIC TABLES 

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

gross income, and tax liability, with corresponding percentage dis- 
tributions — 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 returns with 
standard deduction or with itemized deductions 68-87 

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

loss comprising adjusted gross income, for each itemized deduction, 
for each type of taxpayment, and for tax overpayment — by ad- 
justed gross income classes and by returns with standard deduction 
or with itemized deductions 88-101 

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

and by size of each specific source of income or loss comprising 
adjusted gross income 102-111 

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

justed gross income classes and by net income classes 112-121 

6. Adjusted gross income, exemption, tax liability, average tax, and 

effective tax rate — by adjusted gross income classes and by types of 

tax 122-125 

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

held, payments on declaration, tax due at time of filing, refund, and 
credit on 1949 tax — by adjusted gross income classes, by returns 
with tax overpayment or returns with tax due, and by types of 
taxpayment . 126-141 

▼ 



VI CONTENTS 

Fag* 

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

gross income classes and by marital status and sex of taxpayer 142-149 

9. Total number of exemptions and number of exemptions for age and 

blindness — by adjusted gross income classes and by marital status 
of taxpayer; also frequency distribution of returns by number of 
exemptions other than age or blindness 150-157 

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

capital gain or loss, and capital loss carryover — by adjusted gross 
income classes and by returns with net loss or with net gain from 
sales of capital assets 158-164 

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

by States and Territories 165 

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

adjusted gross income classes and by States and Territories 166-178 

mSTOKICAL TABLES 

13. Number of returns, income, tax, and tax credits, 1913-48 184-185 

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

classes, 1914-48 186-197 

15. Sources of income, deductions, and income or deficit, 1916-48 198-207 

16. Number of returns, income, and tax, by States and Territories, 1939- 

48 208-215 

TAXABLE FIDUCIARY INCOME TAX RETURNS 

Summary date ._ 223 

Fiduciary returns included 223 

Income tax law with respect to fiduciary returns 224 

Basic items 224-225 

Classification of fiduciary returns 225-226 

Tabulated data 226 

Simple and cumulative distributions by total income classes 226-228 

Sources of income and deductions 228-235 

Types of tax 236 

Data for States and Territories 236 

Returns for estates and for trusts 236-237 

Historical data 238 

BASIC TABLES 

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

income, and tax liability, with corresponding percentage distribu- 
tions — by total income classes 241-243 

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

income, deductions, exemption, net income, and tax liability — by 

total income classes 244-247 

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

comprising total income, and each deduction — by total income 
classes 248-251 

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 252-255 

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

net income classes 256-263 

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

effective tax rate — by total income classes and by types of tax 264-267 

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

capital gain and loss, and capital loss carryover — by total income 
classes and by returns with net loss or with net gain from sales of 
capital assets 268-272 

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

tax liability — by States and Territories 

9. Number of returns, total income, amount distributable to beneficiaries, 273 

net income, exemption, and tax liability — by total income classes 

and by returns for estates and for trusts 274-275 



CONTENTS Vn 

Fas* 

10. Number of trusts, total income, amount distributable to beneficiaries, 

and net income — by total income classes and by relationship of 
beneficiary to grantor 276-286 

11. Number of trusts, total income, amount distributable to beneficiaries, 

and net income — by net income classes and by relationship of 
beneficiary to grantor 288-298 

raSTOKICAL TABLES 

12. Number of returns, income, and tax, 1937-48 303 

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

classes, 1937-48 303-306 

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

1937-48 307-309 

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

1939-48 310-313 

ESTATE TAX RETURNS 

Summary data 319 

Estate tax returns included 319 

Estate tax law 319-321 

Basic items 321-327 

Classification of estate tax returns 327-328 

Nonresident aliens 328-329 

Tabulated data 329 

ESTATE TAX TABLES 

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

taxes, by revenue acts — taxable and nontaxable returns 332-333 

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

taxes, by net estate before specific exemption classes — taxable re- 
turns filed under the 1942 and 1948 acts 334-341 

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 342-345 

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

specific exemption, by gross estate classes — nontaxable returns filed 
under the 1942 and 1948 acts 346-349 

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

before specific exemption classes — taxable returns filed under the 

1942 and 1948 acts 350-353 

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

classes — taxable returns filed under the 1942 and 1948 acts 354-355 

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

classes — nontaxable returns filed under the 1942 and 1948 acts 356-357 

8. Frequency distribution of returns, by net estate before specific exemp- 

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

and nontaxable returns 358-359 

9. Frequency distribution of returns, by net estate before specific exemp- 

tion classes and by marital status and age of decedent — taxable and 
nontaxable returns 360-373 

10. Frequency distribution of returns, by net estate before specific exemp- 

tion classes, by marital status of decedent, and by number of 
children — taxable and nontaxable returns 374^380 

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

estate before specific exemption classes and by age of decedent — 
taxable and nontaxable returns 382-387 

12. Number of returns and gross estate, by gross estate classes and by age 

and sex of decedent — taxable and nontaxable returns 388-401 

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

taxable returns — by States and Territories 402-403 

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

aliens— filed September 9, 1916-45 and 1947-49 404 



VIII CONTENTS 

GIFT TAX RETURNS 

Pag* 

Summary data 409 

Gift tax returns included 410 

Gift tax law 410-411 

Basic items 411-413 

Classification of gift tax returns 413-414 

Identical donors 414 

Tabulated data 414 

GIFT TAX TABLES 

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

gifts before and after exclusions, deductions, net gifts, and tax — tax- 
able returns by net gift classes and nontaxable returns in aggregate, 416-417 

2. Number of returns, total gifts, total gifts before and after exclusions, 

exclusions, deductions, net gifts, and tax — by taxable and nontaxable 
returns and by total gift plus tax classes 41 8-421 

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

with corresponding frequency and percentage distributions — by types 

of property 422 

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

deductions, net gifts, and tax — by taxable status 422 

5. Frequency distribution of taxable returns for identical donors who filed 

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

prior years classes 423 

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

1932-48 424 

SYNOPSIS OF FEDERAL TAX LAWS AFFECTING THE COMPA- 
RABILITY OF HISTORICAL DATA IN STATISTICS OF INCOME 

Individual and fiduciary income tax returns: 

A. Requirements for filing, amount of exemption, credit for depend- 

ents, and normal tax rates, 1913-48 426-427 

B. Surtax rates and total surtax, 1913-48 433-436 

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

W-2 and 1040, 1944-47; Forms 1040A and 1040, 1948 438-442 

D. Provisions pertaining to capital gains and losses, 1922-48 444-445 

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

eign countries 1917-48, and earned income credit 1924-43 446 

Estate tax returns: 

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

1916-49 448-449 

G. Tax rates and tax, 1916-49 450-451 

Gift tax returns: 

H. Requirements for filing, amount of exclusion, and specific exemp- 
tion, 1924, 1925, and 1932-48 453 

I. Tax rates and tax, 1924, 1925, and 1932-48 454-455 

INCOME TAX FORMS 

Facsimiles of Forms 1040, 1040A, 1041, and 1065, for 1948 459-498 



INTRODUCTION 

This report presenting data for 1948, compiled from individual 
income tax returns, Forms 1040 and 1040A, 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 publica- 
tion 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 any other facts deemed pertinent and valuable. 

In the first section of this report, data are tabulated for individual 
returns, Forms 1040 and 1040A, for 1948. Although the two forms 
are unlike, it is possible to correlate the data reported on the em- 
ployee's optional return. Form 1040A, with that reported on the 
regular income tax returns, Form 1040, both long-form and short- 
form. Following the basic tables for current year 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 1948. 

In the second section of this report, current year data are presented 
for taxable fiduciary returns. Form 1041. The fiduciary return 
form differs in certain respects from the individual return form; 
nevertheless, the taxable fiduciary returns are classified and the data 
thereon presented, insofar as possible, in a manner similar to that 
used for the individual returns. No composite data for the taxable 
fiduciary returns and individual returns are compiled. Following 
the current year data, four historical tables are presented, con- 
taining a resume of data reported on taxable fiduciary returns for 
1937 through 1948. 

Information reported on estate tax returns. Form 706, filed dur- 
ing the calendar year 1949, 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 through 1949 concludes this section. 

Data reported on gift tax returns, Form 709, for 1948 regarding 
property transferred by gift during the calendar year and the tax 
liability of the donor are shown in the fourth section of this report, 
together with a historical table presenting a brief summary of gift 
tax data from returns filed since the effective date of the present period 
of gift taxation, June 7, 1932 through 1948. 

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 syiiopsis 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. 

Facsimiles of the 1948 income tax returns. Forms 1040, 1040A, 
and 1041, as well as the partnership return of income, Form 1065, 



2 STATISTICS OF INCOME FOR 19 48, PART 1 

are inserted at the close. 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 income tax return, 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 income for income tax purposes. 

A preliminary report, prepared from the 1948 individual returns 
and taxable fiduciary returns, was published June 22, 1951, and 
several significant tables from this report were made available in a 
press release dated, July 5, 1952. 



INDIVIDUAL INCOME TAX RETURNS 



INDIVIDUAL INCOME TAX RETURNS 

SUMMARY DATA 

For the income year 1948, there are 52,072,006 individual income 
tax returns. Compared with the number filed for 1947, there is a 
decrease of 3,027,002, or 5.5 percent. The current year returns 
include 19,245,300 optional returns. Form 1040A; 20,203,306 short- 
form returns, Form 1040; and 12,623,400 long-form returns, Form 
1040. 

On 43,243,079 returns, or 83 percent of all returns filed, the tax- 
payer elected to use the standard deduction. On 39,448,606 returns, 
or 75.8 percent of all returns, the tax liability is determined from the 
optional tax table provided under supplement T of the Internal 
Revenue Code; however, on 14,129,674 of these returns, the adjusted 
gross income is such that the amount thereof is without tax in the tax 
table on account of allowable exemptions. 

There are 36,411,248 taxable returns for 1948. This is a decrease 
of 5,167,276, or 12.4 percent of the number of taxable returns for 1947. 
The nontaxable returns increased by 2,140,274, or 15.8 percent over 
the nontaxable returns for the previous year. 

Individual returns, taxable and nontaxable, by form of return 



Form of return 


Total 


Taxable 


Nontaxable 


Forml040A 


19,245,300 
20,203,306 

3,794,473 

6, 744, 909 
2,084,018 


12, 795, 500 
12,523,432 

3, 794, 473 

5,213,825 
2, 084, 018 


6,449,800 
7,679.874 


Form 1040: 

Short-form ...... 


Long-form: 

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


With itemized deductions: 

Adjusted gross income under $5,000 - . . . . _ 


1,531,084 


Adjusted gross income $5,000 or more 






Total returns 


52,072,006 


36,411,248 


15,660,758 





The total adjusted gross income reported is $164,173,861,000. The 
increase over the previous year is $13,878,586,000, or 9.2 percent. 
The adjusted gross deficit for 1948 is $657,847,000; this is an increase 
of $98,654,000, or 17.6 percent over that reported for 1947. 

The tax Hability of $15,441,529,000 is $2,634,752,000, or 14.6 
percent, less than the tax for the previous year. The reduction in 
tax is due largely to new features provided by the 1948 act, such as, 
increased percentage reduction of the combined tentative normal tax 
and surtax, the split-income method of computing tax on joint returns, 
and the increases in standard deduction and in exemptions. 



STATISTICS OF INCOME FOR 1948, PART 1 



Comparative data, individual returns, 1948 and 1947 

[Money fienres in thousands of dollars] 



Total Individual retuma: 

Number of returns 

Adjusted gross income 

Taxable returns: 

Number of return* ... 

Adjusted gross income 

Tax liability 

"Nontaxable 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 





1947 


Increase or decrease (— ) 


1948 


Number or 
amoimt 


Percent 


52, 072, 006 
164, 173, 861 


55.099,008 
150, 295, 275 


-3.027,002 

13, 878, 586 


-B.49 
9.23 


36,411,248 

142, 056, 885 

15, 441, 529 


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


-5,167,276 

6, 755, 009 

-2, 634, 752 


-12.43 

4.99 
-14.58 


15, 660, 758 


13, 520, 484 


2, 140, 274 


15.83 


15, 334, 449 
22,116,976 


13, 221, 412 
14,993,399 


2,113,037 
7, 123, 577 


15.98 
47.51 


326, 309 
657,847 


299, 072 
559, 193 


27,237 
98,654 


9.11 
17.64 



INDIVIDUAL RETURNS INCLUDED 

Individual income tax returns included in this report are for the 
calendar year 1948, a fiscal year ending within the period July 1948 
through June 1949, and a part year with the greater part of the 
accounting period in 1948. The returns include Forms 1040 and 
1040 A, filed for 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 1040A for 1948 supersedes Form W-2, the withholding state- 
ment for wages paid and income tax withheld, previously used as an 
optional return. Form 1040A is the employee's optional income tax 
return which may be filed by persons whose total income is less than 
$5,000 consisting of wages reported on Form W-2 and not more than 
a total of $100 from other wages, dividends, and interest. The 
optional return cannot be used as a separate return for community 
income of husband or wife. The tax liability on Form 1040 A is 
determined by the collector of internal revenue on the basis of the 
income reported, in accordance with a tax table provided under 
supplement T of the Internal Revenue Code. The tax in this table 
makes allowance for exemptions and also for the standard deduction 
in lieu of nonbusiness deductions and tax credits; the standard 
deduction is approximately 10 percent of the income. Husband and 
wife may file a joint return on Form 1040 A if their aggregate income 
meets the requirements for use of this form. On a joint return, the 
tax liability, determined from the tax table by the collector, is the 
lower of two amounts: an aggregate of the two taxes on the separate 
incomes of husband and wife or a tax on the combined income, which 
tax is the liability under the split-income method. 

Form 1040, the regular income tax return, which mny be either a 
short-form or a long-form return, is used by persons who, by reason 
of the size or the source of their income, are not permitted to use 
the optional return, Form 1040A, and by persons who, though eligible 
to use Form 1040 A, find it to their advantage to use Form 1040. 
Persons with adjusted gross income of less than $5,000, regardless of 



STATISTICS OF INCOME FOR 1948, PART 1 7 

the source, may elect to file the short-form return on which non- 
business deductions and tax credits are not reported and on which 
the tax is determined from the tax table provided under supplement 
T, by the taxpayer on the basis of the adjusted gross income. If the 
taxpayer whose adjusted gross income is less than $5,000 wishes to 
claim nonbusiness deductions in excess of the standard deduction 
allowed through use of the tax table, he must file the long-form return 
and compute the tax liability on the basis of net income after 
allowable exemptions. Persons with adjusted gross income of $5,000 
or more must file the long-form return and compute the tax liability. 
In computing the net income to be taxed, the taxpayer may use, in 
Heu of nonbusiness deductions, the optional standard deduction which 
is the smaller of $1,000 or an amount equal to 10 percent of the 
adjusted gross income, except that in the case of a separate return 
of a married person, the standard deduction is $500. 

A small number of returns, Form 1040B, are filed by nonresi- 
dent aliens having a place of business within the United States; 
these returns are edited so that the data thereon conform as nearly 
as possible to that tabulated from returns, Form 1040, and are 
included in the statistics whether or not specifically mentioned. 

Nontaxable returns with adjusted gross income and returns with 
adjusted gross deficit included in statistics are filed in compliance 
with the requirement that a return for 1948 must be filed by every 
person who had $600 or more gross income (not adjusted gross 
income), regardless of the allowable deductions and exemptions. 
Also individual returns showing less than $600 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 official audit. Facsimiles of individual 
returns. Forms 1040 and 1040A, are shown on pp. 458-481. 

CHANGES IN THE INTERNAL RFVENUE CODE 

Under the Revenue Act of 1948, amendatory of the Internal Rev- 
enue Code, there are changes affecting the comparability of income 
and tax data for 1948 with those tabulated for 1947. The major 
changes are: 

(a) An income tax return is required to be filed for every individual 
(citizen or resident) including minors, having $600 or more (formerly 
$500) gross income for the taxable year. Individuals whose gross 
income is less than $600 and from whom tax was withheld should 
file a return to claim refund of tax. 

(6) The per capita exemption for the taxpayer, his spouse, and 
dependents is increased, from the former $500 exemption, to $600. 

Supplementing this general increase in per capita exemption, the 
1948 act also provides (1) an additional exemption of $600 for the 
taxpayer if he has attained the age of 65 before the end of the year 
and another $600 exemption if blind at the end of the year; and (2) 
if a separate return is made by a taxpayer whose spouse has no income 
and is not dependent on another, an additional exemption of $600 for 
the taxpayer's spouse if he or she is 65 years of age before the close 



8« STATISTICS OF INCOME FOR 1948, PART 1 

of the year, and another exemption of $600 if such spouse is blind 
at the close of the year. On a joint return, these exemptions are also 
allowed to each spouse even though one may have no income. The 
per capita and additional exemptions are allowable in computing both 
the normal tax and the surtax. (The additional exemption for 
blindness replaces the former special deduction of $500 for blindness 
of the taxpayer.) 

(c) The deduction for medical expenses paid in excess of 5 percent 
of adjusted gross income cannot exceed $1, 250 multiplied by the 
number of exemptions other than those for age and blindness with a 
maximum deduction of $2, 500, except in the case of a joint return 
of husband and wife, when the maximum is $5,000. 

(d) The optional standard deduction, formerly the smaller of 
$500 or 10 percent of the adjusted gross income, is increased to the 
smaller of $1,000 or 10 percent of the adjusted gross income; however, 
if husband and wife file separate returns, the standard deduction 
cannot exceed $500 each. 

(e) Although the tentative normal tax rate of 3 percent of normal 
tax net income and the tentative surtax rates ranging from 17 
percent of the first $2,000 of surtax net income to 88 percent of such 
income in excess of $200,000, are retained, the 1948 act substitutes 
for the 5 percent reduction of the combined tentative taxes a series of 
larger reductions ranging from 17 percent of the first $400 of combined 
tentative taxes to 9.75 percent of such taxes in excess of $100,000. 
The combined normal tax and surtax, thus computed, cannot exceed 
an amount equal to 77 percent of the net income. 

In case of a joint return of husband and wife, the combined nor- 
mal tax and surtax is twice the combined normal tax and surtax 
determined on one-half the net income after applicable credits. 

(/) The optional tax table under supplement T is revised to reflect 
the increased amount of exemption, as well as the greater percentage 
reduction in the combined tentative normal tax and surtax, and to 
provide a tax on the basis of split-income for joint returns, 

(g) The amount of tax withheld at source on wages paid on or 
after May 1, 1948, is reduced to 15 percent of the excess of wage 
pa3mients over the withholding exemptions; and revised wage bracket 
withholding tables state the reduced amounts to be withheld. 

(h) In the case of a fiscal year beginning in 1947 and ending in 
1948, the tax hability 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 amounts other than the tax liability are those 
used in computing the tax applicable to the income year 1948. 

BASIC ITEMS 

Adjusted gross income is defined in the Code as gross income minus 
allowable trade and business deductions, expenses of travel and lodg- 
ing in connection with employment, reimbursed expenses in connec- 
tion with emplo3nTient, deductions attributable to rents and royalties, 
deductions for depreciation and depletion allowable to life tenants. 



STATISTICS OF INCOME FOR 19 48, PART 1 PiQ 

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

Adjiisted gross income provides a means whereby difi^erent 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 business but also other non- 
business deductions and credits which the law allowed, such as 
contributions, medical expenses, taxes, interest, and casualty losses.. 

Adjusted gross deficit occurs when the 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 reported on long-form 
returns. Form 1040, which have adjusted gross income in excess of the 
itemized deductions. Net income does not apply to returns. Form 
1040A, nor to short-form returns. Form 1040. Although long-form 
returns. Form 1040, on which the taxpayers elected to use the optional 
standard deduction, do 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 resulting from the 
combination of adjusted gross deficit and itemized deductions or from 
the excess of the itemized deductions over the adjusted gross income. 

Tax liability 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 countr}^ or possession of the 
United States. The amount of these tax credits, allowed only to tax- 
payers who itemize deductions, is not available for 1948. The total 
tax, computed without regard to tax credits, is limited to 77 percent 
of the net income. The tax liability includes the normal tax, surtax, 
and the alternative taxes paid in lieu thereof; namely, the optional tax 
provided under supplement T of the Code, and the alternative tax, 
provided under section 117(c) (2), for income which includes a net gain 
from the sales or exchanges of capital assets held for more than 6 
months. The tax components are described on pages 32-33. 

For the majority of individuals the income tax is paid, in whole or in 
part, on a current basis through the tax withheld on w ages and/or the 
payments made on a Declaration of Estimated Income Tax, Form 
1040-ES. In case these payments are insufficient to cover the tax 
liability, the balance of tax due is paid when the income tax return 
is filed. If the tax withheld and/or payments on declaration ex- 
ceed the tax liability for 1948, the overpayment is refundable to the 

223090 — 53 2 



\>Q STATISTICS OF INCOME FOR 1948, PART 1 

taxpayer unless he signifies on a return, Form 1040, that he wishes the 
overpayment to be credited on his 1949 estimated income tax. 

Tax withheld, reported on the income tax return as a payment on tax 
liability, is the amount of tax withheld by employers from the salaries 
and wages of the taxpayer. The amount of tax withheld is determined 
by the employers either by (1) use of the wage bracket withholding 
tables, in which the amounts to be withheld are based on various wage 
levels after an allowance for withholding exemptions, or (2) applica- 
tion of the prescribed percentage rate to the amount of wages in excess 
of the mthholding exemptions. Amounts to be withheld under either 
method were reduced, by the 1948 act, and new mthholding tables 
and rates were applicable with respect to wages paid on or after May 
1, 1948. Certain types of wage and salary payments, such as those for 
military service, agricultural labor, domestic service, and ministry of 
the gospel, are exempt from withholding. 

Payments on 194-8 declaration of estimated tax, reported on the in- 
come 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 1948 Declaration of Estimated Income Tax, Form 1040- 
ES. This combined amount is reported by the taxpayer. 

Tax due at time oj filing is the excess of the 1948 tax liability over the 
sum of the tax withheld, the payments on the 1948 declaration, and the 
credit for an overpayment of the prior year's tax. The amount due is 
paid in cash with the filing of the return, except in the case of the 
optional returns. Form 1040A, wherein the tax is determined by the 
collector of internal revenue and paid upon notice of the assessment. 

Overpayment (refund, or credit on 1949 estimated tax) occurs if the sum 
of the tax withheld, the payments on 1948 declaration, and the credit 
for an overpayment of the prior year's tax exceeds the tax liability for 
1948. Such tax overpayment is refundable or, at the option of the 
taxpayer using Form 1040, may be credited against the 1949 estimated 
tax. The amount refunded, as indicated on the income tax returns, 
is tabulated separately from the amount to be credited against the 1949 
estimated tax, in one table of this report. 

Amount oJ exemption, allowed as a credit against net income for 1948, 
is the same for purposes of computing both the normal tax and the 
surtax. The allowable exemptions consist of $600 for the taxpayer, 
$600 for his spouse, $600 for each dependent, and additional exemp- 
tions of $600 for the taxpayer and his spouse if 65 years of age or over, 
plus $600 for the taxpayer and his spouse if blind. 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 meaus: son, daughter, or a descendant of either; stepson, 
stepdaughter, son-in-law, daughter-in-law; father, mother, or ancestor 
of either; stepfather, stepmother, father-iu-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; pro- 
vided he or she is a citizen of the United States, Canada, or Mexico, 
and has not filed a joint return with another person. Dependents 
meeting these qualifications need not be under 18 years of age. 

The number and amount of exemptions tabulated in Statistics of 
Income include the exemptions claimed on returns with the optional 
tax (Form 1040A and short-form 1040), wherein the exemptions are 
allowed automatically, as well as the exemptions claimed on returns 



STATISTICS OF INCOME FOR 19 48, PART 1 ll 

on which the tax is computed by the taxpayer. SHght dupHcation 
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 
number of exemptions other than age or blindness, 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 item- 
ized deductions are classified by net income classes for frequency dis- 
tribution. Data presented under the various classifications differ, 
some items not being available for all classifications. 

Adjusted gross income classes. — Adjusted gross income, being com- 
mion 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 
:amount thereof, are designated *'No adjusted gross income" and 
^appear in aggregate as the first adjusted gross income class under 
nontaxable returns. 

Returns with standard deduction or vjith itemized deductions. — Returns 
with standard deduction are optional returns, Form 1040A, and short- 
form returns. Form 1040, with adjusted gross income under $5,000 
on both of which deductions are allowed 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 optional standard 
deduction is used. The standard deduction in the latter case is the 
smaller of $1,000 or 10 percent of the adjusted gross income, except 
that on the return of a married person filing a separate return, the 
standard deduction is $500. 

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 taxpayers who 
itemized deductions (such spouses are denied the standard deduction) ; 
and short-form returns, Form 1040, with adjusted gross deficit. The 
latter returns are included in this classification so that all returns 
with no adjusted gross income may be tabulated together. 

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 pa3nments. In the adjusted gross income class 
designated $500 under $750, taxable returns do not occur below $600. 

Size o/ specijic source. — For the purpose of frequency distributions 
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 used last year. 

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



1^ STATISTICS OF INCOME FOR 1948, PART 1 

Types oj 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 1040A, 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 short- and long-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, 
wherein the net income includes a net long-term capital gain or an 
excess of net long-term capital gain over net short-term capital loss, 
and the alternative tax liability is less than the regular normal tax 
and surtax computed on net income which includes all net gain from 
sales of capital assets. Further description of the alternative tax is 
given on pages 32-33. 

Returns with tax due at time oj filing or with tax overpayment. — Re- 
turns with tax due at time of filing are those on which the tax liability 
is greater than the payments made by means of the tax withheld 
and/or the declaration of estimated tax. Returns with tax overpay- 
ment are those on which the tax liability is less than the pajonents 
made by the same means. Returns in each classification are tabu- 
lated according to kinds of tax payments, 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 the 
close of the year, or on the date of the death of a spouse. The four 
classifications are: joint returns of husbands and wives, separate 
returns of husbands and wives, separate community property returns, 
and returns of single persons. Except for the joint returns, each group 
is classified as returns of men and returns of women. 

Number oj exemptions other than age or blindness. — -For the frequency 
distribution of returns by number of exemptions, only the per capita 
exemption for the taxpayer, his spouse on a joint return, and each 
dependent is utilized. Elimination of the additional exemptions for 
age and blindness, provides the same basis for classification by num- 
ber of exemptions as that used in former years. There is a class for 
each of one through five and for six or more exemptions for all returns 
in aggregate and for the joint returns of husbands and wives; and a 
class for each of one through three and for four or more exemptions 
for the separate returns of husbands and wives (including separate 
community property returns) and for the returns of single persons. 

States and Territories.- — -This classification consists of the 48 States, 
Hawaii, and the District of Columbia. The segregation of returns 
on the basis of States and Territories is determined by the location 
of the collection district in which the return is filed, except that for 
the District of Columbia, the segregation is determined by the address 
of the taxpayer. Collection districts, or groups of such districts, are 
coextensive with the States and Territories, except that the District 
of Columbia comprises a part of the 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. 



STATISTICS OF INCOME FOR 1948, PART 1 Ig 

SCOPE OF ESTIMATED DATA 

Data tabulated for the individual returns for 1948 are estimated 
from samples of the optional returns, Form 1040A; short-form 
returns, Form 1040, with adjusted gross income under $5,000; and 
long-form returns, Form 1040, with adjusted gross income under 
$25,000. The number of returns is obtained from records of the 
Bureau, but the distribution of the returns by income classes and the 
related data together with their distribution by classes are estimated 
based on samples. 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. 

TABULATED DATA 

Statistical data for individual returns for 1948 are presented in 12 
basic tables, corresponding to the first 12 tables published for 1947. 
No industrial classification was made for the businesses operated by 
sole proprietors in 1948 and no sole proprietorship tables are available. 
Tables 1 through 10 are tabulated on a national basis by adjusted 
gross income classes; and taxable and nontaxable returns are shown 
separately except in tables 1 and 4. In order that the frequency dis- 
tributions of returns may show an extensive cross classification by 
size of each specific source of income or loss comprising adjusted gross 
income in table 4, the taxable and nontaxable returns are combined 
and broader adjusted gross income classes, than appear in the other 
tables, are used. Data in tables 11 and 12 'are tabulated on a State 
basis. Only returns with adjusted gross income are included in these 
two tables and the taxable and nontaxable returns are tabulated 
together. See the discussion on State aggregates on pages 51-55 con- 
cerning the variance between State and national data. 

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. However, 
there is inform.ation not elsewhere tabulated relating to the percentage 
distributions of income or loss from each source comprising adjusted 
gross income and of itemized deductions, to medical expenses reported 
on returns with itemized deductions, to returns with net gain or loss 
from sales of capital assets, and to the number of each type of return 
filed. 

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, 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 distribution. In 
these distributions, taxable and nontaxable returns are combined, 
except that 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 1948, PART 1 



Individual returns for 1948, by adjusted gross income classes: Simple and cumulative- 
distributions of number of returns, adjusted gross income, and tax liability, with 
corresponding percentage distributions 

[Adjnsted gross income classes and money flgores in thousands of dollars] 



Adjusted gross income classes > 



Number of returns 



Simple distribution 



Number 



Percent 
of total 



Cumulative distri- 
bution from highest 
income class 



Number 



Percent 
of total 



Cumulative distribu- 
tion from lowest in- 
come class 



Number 



Percent 
of total 



Returns with adjusted gross in- 
come, taxable and nontaxable: 

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 imder 50 

sounder 100.. 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1,000 or more 



3, 299, 919 

4, 471, 102 

5, 178, 887 

5, 966, 397 

6, 296, 154 

6, 163, 256 

9, 396, 744 

5, 094, 747 

4, 666, 206 

599, 545 

236. 438 

122, 221 

185, 076 

62, 725 

9,619 

5,145 

952 

415 

149 



6.38 

8.64 

10.01 

11.53 

12.17 

11.91 

18.16 

9.85 

9.02 

1.16 

.46 

.24 

.36 

.10 

.02 

.01 

(«) 

(«) 

(«) 



51, 745, 697 

48, 445, 778 

43, 974, 676 

38, 795, 789 

32, 829, 392 

26, 533, 238 

20, 369, 982 

10, 973, 238 

5, 878, 491 

1, 212, 285 

612, 740 

376, 302 

254,081 

69, 005 

16,280 

6,661 

1,516 

564 

149 



100. 00 

93.62 

84.98 

74.97 

63.44 

51.28 

39.37 

21.21 

11.36 

2.34 

1.18 

.73 

.49 

.13 

.03 

.01 

C) 

(«) 

0) 



3, 299, 919 
7,771,021 
12, 949, 908 
18, 916, 305 
25, 212, 459 
31, 375, 715 
40, 772, 459 
45, 867, 206 
50, 533, 412 
51, 132, 957 
51,369,395 
51,491,616 
51, 676, 692 
51, 729, 417 
51,739,036 
51, 744, 181 
51, 745, 133 
51, 745, 548 
51, 745, 697 



6.38 
15.02 
25. 03 
36.56 
48. 72 
60.63 
78. 79- 
88.64' 
97.66 
98.82 
99. 2r 
99.51 
99. 87 
99.97 
99. 99 
99.99 
99.99 
99.99 
100. GO' 



Total -- 

Returns with no adjusted gross 
income, nontaxable '.. 



51,745,697 
326, 309 



100.00 



Grand total. 



52, 072, 006 



(0 





Adjusted gross income ' 


Adjusted gross income classes « 


Simple distribution 


Cumulative distri- 
bution from highest 
income class 


Cumulative distribu- 
tion from lowest in- 
come class 




Amoimt 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


Returns with adjusted gross in- 
come, taxable and nontaxable: 
Under 0.5 


928, 133 

3, 383, 376 

6, 503, 699 

10,469,379 

14, 164, 492 

16, 921, 193 

32, 484, 906 

22, 716, 705 

29, 818, 294 

7, 200, 668 

4, 054, 251 

2, 717, 601 

6, 237, 807 

3, 516, 082 

1,153,456 

1,017,684 

353, 350 

274, 704 

258, 072 


0.57 

2.06 

3.96 

6.38 

8.63 

10.31 

19.79 

13.84 

18.16 

4.39 

2.47 

1.66 

3.80 

2.14 

.70 

.62 

.22 

.17 

.16 


164, 173, 861 

163, 245, 719 

159,862,343 

153, 358, 644 

142,889,265 

128, 724, 773 

111, 803, 580 

79, 318. 674 

56,601,969 

26, 783, 675 

19,583,007 

15, 528, 756 

12,811,155 

6, 573, 348 

3,057,266 

1, 903, 810 

886,126 

532, 776 

258, 072 


100. 00 

99.43 

97.37 

93.41 

87.04 

78.41 

68.10 

48.31 

34.48 

16.31 

11.93 

9.46 

7.80 

4.00 

1.86 

1.16 

.54 

.32 

.16 


928, 133 
4, 311, 509 
10,815,208 
21, 284, 587 
35, 449, 079 
52,370,272 
84, 855, 178 
107,571,883 
137, 390, 177 
144, 590, 845 
148, 645, 096 
151,362,697 
157, 600, 504 
161, 116, 586 
162, 270, 042 
163,287,726 
163,641,076 
163,915,780 
164, 173, 861 


0.67 




2.63 


1 under 1.5 . 


6. 59 


1.5 under 2 . 


12.96 


2imder2.5 


21.69 


2 5 under 3 - . - 


31.90 


3 under 4 . . 


51.69' 




65.52 


6 under 10 


83.69 


10 under 15 


88.07 




90.54 


20 under 25 


92.20' 


25 under 50 


96.00 


60 under 100 


98.14 


100 under 150 


98. 84 


150 under 300 


99.46 


300 under 500 


99.68 


600 under 1,000 


99.84 


1,000 or more . . .. 


100.00 






Total 


164,173,861 
8 657,847 


100.00 
(') 










Returns with no adjusted gross 






















'163,516,014 


(') 














1 





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



STATISTICS OF INCOME FOR 19 48, PART 1 



15 



Individiial returns for 1948, by adjusted gross income classes: Simple and cumulative 
distributions of number of returns, adjusted gross income, and tax liability, with 
corresponding percentage distributions — Continued 

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





Tax liability ' 


Adjusted gross income classes ' 


Simple distribution 


Cumulative distri- 
bution from high- 
est income class 


Cumulative distribu- 
tion from lowest in- 
come class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


Returns with adjusted gross in- 
come, taxable and nontaxable: 
UnderO.5 














0.5underl ._ 


37, 706 
187, 415 
435, 023 
704, 578 
914, 648 
1, 990, 235 

1, 687, 046 

2, 960, 914 
1, 002, 044 

684, 138 
526, 578 
1, 555, 194 
1, 247, 160 
503, 298 
503, 445 
194, 535 
155, 866 
151, 715 


0.24 

1.21 

2.82 

4.56 

5.92 

12.89 

10.93 

19.18 

6.49 

4.43 

3.41 

10.07 

8.08 

3.26 

3.26 

1.26 

1.01 

.98 


15, 441, 529 
15, 403, 832 
15,216,417 
14, 781, 394 
14,076,816 
13, 162, 168 
11,171,933 
9, 484, 887 
6, 523, 973 
5, 521, 929 
4, 837, 791 
4,311,213 
2, 756, 019 
1, 508, 859 
1,005,561 
502, 116 
307, 581 
151, 715 


100. 00 

99.76 

98.54 

95.72 

91.16 

85.24 

72.35 

61.42 

42.25 

35.76 

31.33 

27.92 

17.85 

9.77 

6.51 

3.25 

1.99 

.98 


37, 706 

225, 121 

660, 144 

1,364,722 

2, 279, 370 

4, 269, 605 

5, 956, 651 

8, 917, 565 

9, 919, 609 

10, 603, 747 

11, 130, 325 

12, 685, 519 

13, 932, 679 

14, 435, 977 
14, 939, 422 
15, 133, 957 

15, 289, 823 
15, 441, 529 


24 


1 under 1.5 


1 4& 


1.6under2 


4 28 


2under2.5 


8 84 


2.6under3 


14 76. 


3 under 4 


27,65 
38.58 


4under5 


SUTidpTlO 


57 75 


10 under 15 


64 24 


15under20 


68 67 


20 under 25 


72 08 


25 under 50 


82 15 


50 under 100 .. . 


90 23 


100underl50 


93 49 


150 under 300 


96 75- 


300 under 500 


98 01 


500underl,000 


99 02- 


1,000 or more 


100 00' 






Total.- - 


15, 441, 529 


100.00 










Returns with no adjusted gross 
income, nontaxable ' 
























Grand total.. 


15, 441, 529 

























Forfootnotes, see pp. 41-42; for extent to which data are estimated, see pp. 44-52. 
SOURCES OP 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 deductions 
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 from such sources 
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 amount of income or loss from each 
specific source comprising adjusted gross income is tabulated by 
adjusted gross income classes, 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 



16 STATISTICS OF INCOME FOR 1948, PART 1 

income or loss are tabulated in a similar 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). Selected sources of income are tabulated 
by States and Territories in basic table 11. 

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 only by the segment of taxpayers who 
itemized their deductions, rather than using the optional standard 
deduction. Such deductions include contributions, medical expenses, 
taxes, interest, casualty losses, and other miscellaneous 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 part 
three of basic table 2; and the frequency distributions of returns for 
each specific deduction are shown in part three of table 3. 

An optional standard deduction is provided under the Code, which 
the taxpayer may use instead of itemizing his actual deductions, if he 
so elects. Use of the standard deduction relieves the taxpayer of the 
burden of having to itemize his nonbusiness deductions in detail and 
of having to support them with evidence. Under the 1948 act, the 
standard deduction is increased from the smaller of $500 or 10 percent 
of the adjusted gross income to the smaller of $1,000 or 10 percent of 
the adjusted gross income, except that on a separate return of a 
married person the standard deduction is limited to $500. The 
amount of standard deduction allowed for 1948 is not tabulated. On 
returns with adjusted gross income of less than $5,000, the optional 
standard deduction is approximately 10 percent of the adjusted gross 
income and is allowed automatically through use of the tax table. 
On returns with adjusted gross income of $5,000 or more, the standard 
deduction to be used by the taxpayer in computing net income and 
tax liability is the smaller of $1,000 or an amount equal to 10 percent 
of the adjusted gross income, except that in case of a separate return 
of a married person, the standard deduction is $500. Regardless of 
the amount of adjusted gross income, the standard deduction is not 
allowed the remaining spouse if the net income of one spouse is deter- 
mined with the use of itemized nonbusiness deductions. 

Amounts of income or loss from each of the sources comprising 
adjusted gross income are shown in the following summary which also 
shows the itemized nonbusiness deductions and the resultant net 
income or deficit. Taxable and nontaxable returns are combined 
and the returns with standard deduction are shown apart from returns 
with itemized deductions which are subdivided between returns 
showing adjusted gross income and returns showing no adjusted 
gross income. 



STATISTICS OF INCOME FOR 19 48, PART 1 



17 



Individual returns for 1948: 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] 



Sources of Income and deductions 



All returns 



Returns 

•with 

standard 

deduction 'i 



Returns with itemized de- 
ductions " 



Showing adjusted 
gross income 



With net 
Income 



With net 
deficit 



Showing 
no adjust- 
ed gross 
income ' 



Number of returns, taxable and nontaxable.. 



Salaries and wages " 

Dividends '3 

Interest i*.. 

Annuities and pensions " 

Rents and royalties: '* 

Net profit --. 

Net loss 

Business or profession:'' 

Net profit 

Net loss.-- 

Partnership: is 

Net profit 

Net loss 

Sales or exchanges of capital assets: '» 

Net gain 

Net loss 

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

Net gain .-_ 

Net loss 

Income from estates and trusts " 

Miscellaneous income 22 



52, 072, 006 



43, 243, 079 



8, 461, 148 



41, 470 



326, 309 



125, 881, 402 
4, 970, 900 

1, 293, 450 
294, 418 

2, 599, 422 
262, 691 

18, 048, 769 
1,290,577 

8, 064, 025 
315, 709 

2, 499, 662 
298, 569 



111, 178 

149, 325 

1, 314, 567 

755, 090 



95, 784, 305 

1, 334, 641 

593, 218 

169, 171 

1, 410, 161 
122, 128 

13, 407, 246 
345, 861 

4, 533, 717 
73, 881 

1, 186, 664 
129, 443 



69, 167 

40, 745 

339, 812 

509, 953 



29, 994, 191 

3, 590, 507 
679, 059 
122, 377 

1,152,412 
109, 230 

4, 609, 542 
284, 532 

3, 503, 991 
84, 142 

1, 261, 299 
154, 023 



36, 642 
40, 414 
963, 812 
235, 351 



36, 330 
14, 479 
6,767 
1,555 

10, 199 
4,734 

12, 621 
15, 748 

6,154 
8,C07 

7,712 
2,378 



(20) 

3,656 
2,972 



66, 576 

31, 273 

14, 406 

1,315 

26, 650 
26, 599 

19, 360 
644, 436 

20, 163 
149, 679 

43, 987 
12, 725 



4,607 

66,844 

7,287 

6,814 



Adjusted gross income or deficit. 



9 163, 516, 014 



118,626,001 



45, 476, 843 



8 657, 847 



Deductions: 

Contributions 23 

Interest 2' 

Taxes 2' 

Losses from fire, storm, etc. ">... 
Medical and dental expenses ". 
Miscellaneous deductions ^' 



1, 874, 038 
989, 163 

1, 607, 178 
216, 504 

1, 276, 187 

1, 788, 670 



4,042 
11, 276 
12, 192 
25, 065 
24, 329 
29, 242 



2,651 
3,292 
8,208 
2,448 
3,711 
10, 843 



Total deductions- 
Net income or deficit.-. 



7, 751, 742 



106, 146 



31, 153 



37, 725, 101 



30 35, 129 



30 688, 999 



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, commis- 
sions, tips and other kinds of compensation used by the employer to 
pay the employee for personal services; but exclude wages not exceed- 
ing $100 per return, upon which no tax was withheld, reported as 
other income on the employee's optional return, Form 1040A. Sala- 
ries include compensation of employees of Federal, State and local 
governments; also pensions and retirement pay if subject to with- 



^8 STATISTICS OF INCOME FOR 1948, PART 1 

holding tax and reported in the salary schedule. Compensation 
included for persons who received pay for personal service covering 
a period of 36 months or more is only that portion to which the 1948 
tax rates appHed; back pay for a prior year, although received in 
1948, is not included. Enlisted and noncommissioned military per- 
sonnel exclude from gross income all active service pay; and com- 
missioned officers exclude the first $1,500 of annual pay for active 
service. Veteran pensions and disability retirement pay, monthly 
allowances for support of veterans and their dependents, mustering-out 
pay, principal of terminal leave bonds, and benefits under Serviceman's 
Readjustment Act are exempt from tax and therefore are not reported. 
Travel and lodging expenses incurred by an employee while away 
from home on his employer's business are deducted from gross salary 
received. 

Dividends include foreign and domestic dividends and the taxable 
and partially tax-exempt dividends on share accounts in Federal 
savings and loan associations, but exclude all dividends received 
through partnerships and fiduciaries, and the dividends, not exceed- 
ing $100 per return, reported as other income on the optional return, 
Form 1040A. 

Interest includes interest on notes, mortgages, and bank deposits, 
and interest (before amortization of bond premium) on corporation 
bonds and taxable and partially tax-exempt Government obligations. 
Also included, when received through partnerships and fiduciaries, are 
amounts of partially tax-exempt Government interest and partially 
tax-exempt dividends on share accounts in Federal savings and loan 
associations. Tabulated amounts exclude interest, not exceeding 
$100 per return, reported as other income on the optional return. 
Form 1040 A. 

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 aggre- 
gate of amounts received and excluded from gross income in this year 
and prior years equals the cost. Thereafter, the entire amount 
received is taxable and must be included in gross income for the year 
it is received. Pensions are generally regarded as deferred compen- 
sation 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 attribut- 
able to the rented property. Rent includes the fair market 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. The separate amount of net profit 
or net loss from either source is not available. 

Profit or loss jrom business or profession is reported by individuals, 
including farmers, who are sole proprietors of their business activity 
or profession. All income derived from the business or profession is 



STATISTICS OF INCOME FOR 19 48, PART 1 19 

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 service, depreciation, 
obsolescence or depletion, rent, repairs, cost of supplies, advertising, 
selling expenses, insurance premiums for business property, amorti- 
zation of emergency facilities, and the net operating loss deduction 
due to the unabsorbed operating loss deduction from business, part- 
nership, or common trust funds, for the two preceding years. Com- 
pensation of the sole proprietor is not an allowable deduction. 

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 organization whose 
income year ends witliin his taxable year. The net profit or loss re- 
ported in the schedule for partnership income excludes partially tax- 
exempt interest on Gov^ernment obligations, partially tax-exempt 
div^idends 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 net gain 
or the allowable loss taken into account in computing adjusted gross 
income whether or not the alternative tax is imposed on the gain. 
Either is the result of combining net short- and long-term capital gain 
and loss and the capital loss carry-over from the years 1943-1947, 
inclusive, not previously deducted; however, the deduction allowed in 
the computation of adjusted gross income for such a loss is limited to 
the amount of the loss, or to net income (adjusted gross income, if tax 
is determined from the optional tax table) 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 ascertam 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 26-30. 

Net gain or loss from sales of property other than capital assets is the 
net gain or loss from sales or exchanges of depreciable property and 
real property used in trade or business and from sales of obligations 
of the United States or any of its possessions, a State or Territory or 
any political subdivision thereof, or the District of Columbia, issued 
on or after March 1, 1941, on a discount basis and 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 treated 
as a capital asset, see p. 27.) 

Income from estates and trusts is the taxpayer's share (whether 
■:a,ctually received or not) of distributable income of an estate or trust 



20 STATISTICS OF INCOME FOR 1948, PART 1 

under which the taxpayer is a beneficiary. Such income, however,- 
exclud.es partially tax-exempt interest on Government obligations and 
partially tax-exempt dividends on share accounts in Federal savings 
and loan associations, received through these entities but reported in 
interest income. In computing the distributable income of an estate 
or trust, the net operating loss deduction is allowed. 

Miscellaneous income includes alimony received, prizes, rewards, 
sweepstakes winnings, gambling profits, recovery of bad debts de- 
ducted in a prior year, insurance received as reimbursement for med- 
ical expenses previously deducted, and all other taxable income for 
which an entry is not provided on the return form. Also tabulated 
as miscellaneous income is $40,448,000 of wages not subject to with- 
holding tax, dividends, and mterest, not exceeding a total of $100 
per return, reported as other income on 896,400 optional returns. 
Form 1040 A. 

ITEMIZED DEDUCTIONS 

Deductions tabulated in this report are those reported hj 8,828,927 
taxpayers who itemized their nonbusiness deductions for the com- 
putation of net income on the long-form return, Form 1040. No 
deductions are reported by the 43,243,079 taxpa3'ers 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; to veterans' organizations; or to governmental organizations 
for public purposes exclusively. Individuals who are members of a 
partnership may include in their personal return their pro rata share 
of contributions made by the partnership. The amount of contribu- 
tions 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 con- 
forms to the limitation and there may be instances, particularly among 
returns with no adjusted gross income, where the amount exceeds the 
specified limitation. 

Interest paid is that paid on personal indebtedness, mortgages, 
installment purchases, bank loans, interest incurred in the production 
or collection of income or in the management, conservation, or main- 
tenance 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 expenses; neither does it include 
interest on loans to buy tax-exempt securities nor single-premium life 
insurance and 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 



STATISTICS OF INCOME FOR 1948, PART 1 3r 

paid for the taxpayer by the corporation; taxes deducted in the sched- 
ules 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 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, dental, and 
other expenses, paid during the year for the care of the taxpayer, his 
spouse, or dependents, which are not compensated for by insurance 
or otherwise, and which exceed an amount equal to 5 percent of the 
adjusted gross income. The deduction cannot exceed $1,250 multiplied 
by the number of exemptions other than those for age and blindness 
with a maximum deduction of $2,500, except in the case of a joint 
return of husband and wife, when the maximum is $5,000. Medical 
expenses include amounts paid for diagnosis, cure, treatment, or pre- 
vention of disease, or to alleviate a defect, as well as amounts paid for 
health, accident, and hospitalization insurance; also includible are ex- 
penses for eyeglasses, dentures, artificial limbs, hearing aids. X-ray, 
nursing service, medical supplies, drugs, ambulance service, and the 
like. Returns showing a deduction for medical expenses are tabulated 
separately in a table on page 31. 

Miscellaneous deductions include the allowable deductions not re- 
ported 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 taxpayer's share of interest and real 
estate taxes paid by a cooperative apartment corporation, and gam- 
bling 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, to- 
gether 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. Fol- 
lowing this tabulation, there are percentage 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 tabulation, 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 miscel- 
laneous income. 



22 



STATISTICS OF INCOME FOR 1948, PART 1 



Individual returns for 1948, by adjusted gross income classes :^ Number of returns, 
income or loss from each of the sources comprising adjusted gross income, aggregate 
positive and negative incorr\e, 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 thonsands of dollars] 





All returns 


Adjusted gross income 
classes ' 


Number 
of returns 


Salaries 

and 
wages " 


Divi- 
dends " 


Interest " 


Annuities 

and 
pensions" 


Rents and 
royalties '• 




Net 
profit 


Net 
loss 


Taxable and nontaxable re- 
turns: 
No adjusted gross m- 


326, 309 

3, 299, 919 

4, 471, 102 
5, 178, 887 

5, 966, 397 
6, 296, 154 
6, 163, 256 
9, 396, 744 
5, 094, 747 
4, 666, 206 

599, 545 

236, 438 

122, 221 

185, 076 

52, 725 

9,619 

5,145 

952 

415 

149 


66, 576 
826, 510 

2, 635, 294 
5, 115. 343 
8, 689, 482 

12, 295, 300 
14,986,787 
29, 124, 813 
19, 849, 534 
22, 430, 789 

3, 408, 527 
1, 656. 210 
1, 029, 561 
2, 198, 181 
1, 036, 658 

281, 642 

185, 450 

39, 469 

18, 247 

7,033 


31, 273 

9,967 
62, 192 
77, 767 
85, 121 
90, 802 
86, 675 
183, 714 
187, 515 
643, 704 
428, 719 
322, 247 
261, 768 
810, 635 
697, 785 
315, 007 
335, 377 
134, 884 
102, 760 
112, 999 


14, 406 
11,179 
49, 095 
65, 681 
59, 229 
60, 162 
58, 935 

112, 523 
95, 717 

244, 735 

113, 620 
76, 060 
52, 813 

134, 428 

78, 294 

25, 220 

22, 744 

6,910 

5,493 

6,215 


1,315 
2, 736 

24, 886 
41, 999 
42, 120 
28, 603 
23, 139 

25, 830 
22, 119 
36, 404 
11, 160 

6,893 

5,792 

10, 477 

6,288 

2,231 

1,645 

389 

221 

177 


26, 650 

30, 184 

123, 187 

153, 703 

152, 144 

146, 120 

133, 420 

264, 848 

202, 593 

480, 429 

212, 988 

135, 127 

93, 951 

217, 682 

121. 802 

41, 248 

35. 132 

12, 187 

10, 975 

5,050 


26, 599 


Under 5 


5,811 




8,578 




12, 694 




15, 164 




16, 803 




25. 857 




42, 169 




30, 643 




41, 794 




10, 922 


15 under 20 - 


5,966 




3,257 




7,640 




4,476 


100underl50 -- 


1,446 


150 under 300 -- 


1,584 


300 under 500 


368 


500 under 1 000 - 


546 




382 






Total 


52, 072, 006 


126, 881, 402 


4, 970, 900 


1, 293, 450 


294, 418 


2, 599, 422 


262, 691 











All returns- 


Continued 






Adjusted gross income classes > 


Business or 
profession i' 


Partnership is 


Sales or exchanges of 
capital assets i' 




Net 
profit 


Net 
loss 


Net 
profit 


Net 
loss 


Net 
gam 


Net 
loss 


Taxable and nontaxable returns: 


19, 360 

76, 949 

431. 734 

883, 773 

1, 191, 803 

1, 242, 922 

1, 286, 909 

2, 118, 114 

1, 676, 585 

3, 824, 838 

1, 752, 694 

998, 677 

645, 926 

1, 228, 731 

471, 907 

97. 849 

64, 278 

18, 265 

7,665 

9,802 


644, 436 
32, 832 
40, 754 
46, 605 
44, 478 
44, 020 
43, 138 
66, 367 
60, 184 
94, 465 
30, 289 
21, 924 
14, 828 
40, 710 
30, 308 
12, 636 
12, 224 
4,180 
3,134 
3,069 


20, 163 

8,618 

61, 416 

116, 436 

178. 756 

217, 559 

272, 664 

502, 040 

531, 716 

1, 596, 027 

970, 018 

676, 680 

489. 659 

1, 237, 228 

768, 871 

212, 467 

146, 373 

33, 098 

18, 456 

5,782 


149, 679 

7,062 

8,986 

9,911 

6,976 

5,426 

7,202 

17, 305 

19, 364 

31,661 

10, 547 

7,616 

4,983 

12, 305 

7,698 

3,077 

3,092 

1,577 

774 

472 


43, 987 

10, 980 

32, 929 

53, 708 

61, 196 

72,818 

80, 822 

169, 205 

164, 272 

489,151 

224, 559 

129, 199 

91, 676 

236, 984 

197, 340 

97, 453 

133, 444 

71,315 

71, 410 

67, 201 


12, 725 


Under 5 - 


8,175 




12, 890 




15, 543 




13, 841 




16, 929 




15, 876 




33, 552 




25,088 




68, 210 




26, 364 




16,831 




10, 240 


25 under 50 


21, 375 


50 under 100 


8,676 


100 under 150 - 


1,825 


150 under 300 


1.102 


300 under 500 


202 




87 




42 






Total - - 


18, 048, 769 


1, 290, 577 


8, 064, 025 


315, 709 


2, 499, 662 


298, 569 







For footnotes, see pp. 41-42; for extent to which data are estimated, see pp. i4-52. 



STATISTICS OF INCOME FOR 19 48, PART 1 



23 



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

[Adjusted grosB income classes and money fiifures in thousands of dollars] 



Adjusted gross income 
classes < 



All returns— Continued 



Sales or exchanges of 

property other than 

capital assets 20 



Net gain Net loss 



Income 
from 

estates 
and 

trusts " 



Miscel- 
laneous 
income " 



Aggregate 



Positive 
income " 



Nesative 
income '^ 



Adjusted 

gross 
income ' 



Taxable and nontaxable 
returns: 
No adjusted gross in- 
come ' - 

UnderO.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 -.. 

20imder25 

25 under 50 - 

sounder 100- - 

100 under 150 - 

150 under 300 --- 

300 under 500 

500 under 1,000 

1,000 or more.-- 

Total 



4,607 
777 
3,496 
5,719 
6,915 
7,451 
8,725 
12, 993 
11, 926 
23, 450 
9, 235 
4,561 
2,721 
5,114 
2,026 



65 

602 

14 



66, 844 
4,794 
3,492 
4,784 
5,025 
4,686 
3,069 

11, 596 
6,640 

17, 365 

4,445 

2,678 

1, 754 

4,414 

2,853 

948 

1,007 

160 

108 

2,662 



7,287 
1,791 
10, 320 
18, 335 
19, 370 
21, 207 
16, 950 
35, 874 
46, 462 
165, 518 

107, 490 
81, 622 
63, 960 

206, 058 
171, 464 
95, 909 

108, 994 
42,611 
43, 366 
49, 985 



6,814 

7,119 

33, 535 

60, 780 

68, 732 

69, 408 
61,319 

105, 948 

70, 180 

126, 747 

44, 239 

20, 990 

14, 832 

38, 729 

17, 658 

3,863 

2,967 

645 

157 

442 



242, 438 

986. 810 
3, 458, 084 

6, 593, 244 
10, 554, 868 
14, 252, 352 
17, 016, 345 
32, 655, 902 
22, 858, 619 
30, 061, 792 

7, 2S3, 249 
4, 108, 266 

2, 752, 659 
6, 324, 247 

3, 570, 093 
1, 173, 385 
1, 036, 692 

359, 838 
279, 352 
264, 700 



900, 283 
58. 674 
74, 700 
89, ,537 

85, 484 
87, 864 
95, 142 

170, 989 
141.919 
243, 495 
82, 567 
.54, 015 
3.5, 062 

86, 444 
54, Oil 
19, 932 
19, 009 

6,487 
4.649 
6,627 



« 657, 847 

028, 133 

3, 383, 376 

6, 503, 699 
10, 469, 379 
14,184,492 
16, 921, 193 
32, 484, 906 
22, 716, 705 
29, 818, 294 

7, 200, 668 
4. 054, 251 

2, 717, 601 
6, 237, 807 

3, 516, 082 
1. 153. 456 
1,017,684 

353, 350 
274, 704 
258, 072 



111, 178 



149,325 1,314,567 



755,090 165,832,883 2,316,871 9163,516,014 





Returns with itemized deductions » 


Adjusted gross income classes ' 


Adjusted 

gross 
income ^ 


Deductions 




Contribu- 
tions 2' 


Interest 2* 


Taxes « 


Losses from 

fire, storm, 

etc.'« 


Taxable and nontaxable returns: 

No adjusted gross income ' 


8 657, 847 

9,406 

197, 735 

566, 330 

1, 110, 470 

1, 903, 524 

2, 710, 989 
6, 790, 799 
5, 798, 981 
9, 442, 695 
2, 622, 637 
2, 035, 597 
1, 625, 798 
4, 648, 878 
3, 121, 359 
1, 096, 763 

989, 096 
347, 543 
273, 472 
255, 794 


2,651 

1,015 

12, 606 

32, 925 

60, 677 

97, 646 

128, 770 

307, 100 

245, 367 

365, 680 

103, 172 

73, 361 

66, 270 

145, 899 

100, 267 

42, 333 

46, 831 

19, 579 

17, 747 

21, 837 


3,292 

1,129 

4,129 

12. 743 

23, 706 

45, 340 

70, 952 

201, 421 

173, 801 

232, 012 

66, 112 

34, 993 

23, 203 

67, 009 

34, 229 

11, 626 

11, 283 

3,778 

3,013 

956 


8,208 

2,448 

13, 735 

28, 693 

47, 987 

72, 415 

100, 373 

252, 370 

216, 203 

322, 273 

99, 104 

74, 147 

67, 814 

151, 607 

94, 219 

32, 948 

30, 281 

9,378 

7,132 

6,239 


2 448 


Under 0.5 


334 


0.5 under 1 


1, 326 

4 518 


1 under 1.5 


1.5 under 2 _ 


11 013 


2 under 2.5 


15,283 
22,297 
48, 855 
51 599 


2.5 under 3 


H iindpr 4 


4 under 5 * 


6 under 10 


46, 925 
9 660 


10 iindfir 15 


15 under 20 


5,352 
3 720 


20 under 25 . 


25 iiTidfir 50 . 


10, 001 
6,764 
1,904 


60 under 100- 


100 under 150-.- 


160 under 300 


1,504 


300 under 500 - 


371 


COO under 1,000 


969 


1,000 or more 


181 






Total 


» 44, 890, 013 


1, 880, 731 


1, 003, 731 


1, 627, 578 


244, oir 





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



24 



STATISTICS OF INCOME FOR 1948, PART 1 



Individual returns for 1948, by adjusted gross income classes: Number of returns, 
income or loss from each of the sources comprising adjusted gross income, aggregate 
positive and negative income, adjusted gross income; and for returns with itemized 
deductions the adjusted gross income, deductions, net income, and net deficit — Con. 

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



Adjusted gross income classes ' 



Returns with itemized deductions "—Continued 



Deductions— Continued 



Medical 
i id dent; 
expenses '' 



% 



Miscel- 
laneous 
deduc- 
tions *' 



Total 
deduc- 
tions 



Net 
income »» 



Net 
deficit '» 



Taxable and nontaxable returns: 
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 

sounder 100.-.. 
100 under 150... 
150 under 300... 
300 under 500... 
500 under 1,000. 
1,000 or more... 



3,711 

3,310 

24, 803 

56, 502 

90, 482 

127, 112 

151, 266 

299, 470 

209, 689 

238, 469 

44,226 

20, 741 

10, 758 

17, 894 

4,844 

666 

244 

23 

14 

1 



10, 843 

2,122 

9,230 

24, 983 

43, 653 

72,544 

101, 795 

252, 562 

292, 923 

520, 354 

122, 937 

74, 416 

47, 913 

114, 325 

66, 571 

24, 518 

24, 219 

9,125 

7,680 

6,040 



31, 153 

10, 357 

65, 831 

160, 361 

277, 516 

430, 346 

575, 453 

1, 361, 778 

1, 189, 592 

1, 725, 706 

434, 213 

283, Oil 

198, 679 

496, 739 

305, 894 

113, 994 

114, 364 

42, 253 

36. 557 

35, 252 



3,479 

136, 157 

410, 071 

835, 654 

1, 475, 263 

2, 137, 912 

5, 432, 846 

4, 620, 762 

7, 716, 993 

2, 188, 426 

1, 752, 686 

1, 427, 119 
4, 152, 139 

2, 815, 466 
982, 758 
874, 733 
305, 290 
236, 915 
220, 542 



4,429 
4,250 
4,101 
2,697 
2,082 
2,374 
3,824 
11,369 



Total 1, 304, 227 



1, 828, 755 



7, 889, 041 



37, 725, 101 



724, 128 



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



STATISTICS OF INCOME FOR 19 48, PART 1 



25 



Individual returns for 1948, hy adjusted gross income classes: Items of income or loss 
from each source shown as percentage of aggregate positive income; and for returns 
with itemized deductions, items of deductions shown as percentage of adjusted gross 
income 



Adjusted gross income classes • 
(Thousands of dollars) 



Taxable and nontaxable 
returns: 
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 underS 

3 under 4 

4 under 5* 

5 under 10 

10 under 15 

15 under 20 

20 under 25 

25 under 50 

60 under 100 --. 

100 under 150 

150 under 300 

300 under 500--. --. 

500 under 1,000 

1,000 or more 

Total— - 



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



Salaries 

and 
wages '2 



27.46 
83.76 
76.21 
77. 58 
82.33 
86.27 
88.07 
89.19 
86.84 
74.62 
46.80 
40.31 
37.40 
34.76 
29.04 
24.00 
17.89 
10.97 
6.53 
2.66 



75.91 



Divi- 
dends " 



12.90 

1.01 

1.51 

1.18 

.81 

.64 

.51 

.56 

.82 

2.14 

5.89 

7.84 

9.51 

12.82 

19.65 

26.85 

32.35 

37.48 

36.79 

42.69 



3.00 



Inter- 
est i« 



5.94 

1.13 

1.42 

1.00 

.66 

.42 

.35 

.34 

.42 

.81 

1.56 

1.85 

1.92 

2.13 

2.19 

2.15 

2.19 

1.92 

1.97 

2.35 



.78 



Annu- 
ities 
and 
pe*i- 

sio) ^ •• 



TS 



0.54 
.28 
.72 
.64 
.40 
.20 
.14 
.08 
.10 
.12 
.15 
.17 
.21 
.17 
.18 
.19 
.16 
.11 
.08 
.07 



Rents and royal- 
ties '• 



Net 
profit 



10.99 
3.06 
3.56 
2.33 
1.44 
1.03 
.78 
.81 
.89 
1.60 
2.92 
3.29 
3.41 
3.44 
3.41 
3.52 
3.39 
3.39 
3.93 
1.91 



1.67 



Net 
loss 



10.97 
.59 
.25 
.19 
.14 
.12 
.15 
.13 
.13 
.14 
.15 
.15 
.12 
.12 
.13 
.12 
.15 
.10 
.20 
.14 



.16 



Business or 
profession " 



Net 
profit 



7.99 
7.80 
12.48 
13.40 
11.29 
8.72 
7.56 
6.49 
7.33 
12.72 
24.06 
24.31 
23.47 
19.43 
13.22 
8.34 
6.20 
5.08 
2.74 
3.70 



10.88 



Net 
loss 



265. 81 

3.33 

1.18 

.71 

.42 

.31 

.25 

.20 

.26 

.31 

.42 

.53 

.54 

.64 

.85 

1.08 

1.18 

1.16 

1.12 

1.16 



.78 



Adjusted gross income classes ' 
(Thousands of dollars) 



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



Partnership " 



Net profit Net loss 



Sales or exchanges 
of capital assets" 



Net gain Net loss 



Sales or exchanges 

of property other 

than capital 

assets 20 



Net gain Net loss 



Income 
from es- 
tates and 
trusts 2' 



Miscel- 
laneous 
income " 



Taxable and nontaxable 
returns: 
No adjusted gross income '. 

Under 0.5 

0.5 under 1 

1 under 1.6 

1.5 under 2.. 

2 under 2.5 

2.5 under3 

3 under 4 

4xmder 5<_.. 

6under 10 

10 under 15 

15 under 20 

20 under 25 

25 under 50 

50 under 100 

100 under 150 

160 under 300 

300 under 500 

500 under 1,000 

1,000 or more 

Total.. 



8.32 

.87 

1.78 

1.77 

1.69 

1.53 

1.60 

1.54 

2.33 

5.31 

13.32 

16.47 

17.79 

19.56 

21.54 

18.11 

14.12 

9.20 

6.61 

2.18 



61.74 
.72 
.26 
.15 
.07 
.04 
.04 
.05 
.08 
.11 
.14 
.19 
.18 
.19 
.22 
.26 
.30 
.44 
.28 
.18 



18.14 

1.11 

.95 

.81 

.58 

.51 

.47 

.52 

.72 

1.63 

3.08 

3.14 

3.33 

3.76 

5.53 

8.31 

12.87 

19.82 

25.56 

26.39 



5.25 
.83 
.37 
.24 
.13 
.12 
.09 
.10 
.11 
.19 
.36 
.39 
.37 
.34 
.24 
.16 
.11 
.06 
.03 
.02 



1.90 
.08 
.10 
.09 
.07 
.05 
.05 
.04 
.05 
.08 
.13 
.11 
.10 
.08 
.06 
.04 
.03 
.02 
.22 
.01 



27.67 
.49 
.10 
.07 
.05 
.03 
.02 
.04 
.03 
.06 
.06 
.07 
.06 
.07 



.10 

.04 

.04 

1.01 



3.01 

.18 

.30 

.28 

.18 

.16 

.10 

.11 

.20 

.65 

1.48 

1.99 

2.32 

3.26 

4.80 

8.17 

10.51 

11.84 

15.62 

18.88 



2.81 
.72 
.97 
.92 
.65 
.49 
.36 
.32 
.31 
.42 
.61 
.51 
.54 
.61 
.49 
.33 
.29 
.18 
.06 
.17 



1.51 



,18 



.09 



.79 



.46 



For footnotes, see pp. 41-42; for extent to which data are estimated, see pp. 44-62. 
223090 — 53 8 



26 



STATISTICS OF INCOME FOR 1948, PART 1 



Individual returns for 1948, by adjusted gross income classes: Items of income or loss 
from each source shown as percentage of aggregate positive income; and for returns 
with itemized deductions, items of deductions shown as percentage of adjusted gross 
income — Continued 





Returns with itemized deductions "—Deductions shown as percentage of 
adjusted gross income 2 


Adjusted gross income classes ' 
(Thousands of dollars) 


Contribu- 
tions 2' 


Interest " 


Taxes « 


Losses 

from fire, 

storm, 

etc. 28 


Medical 
and den- 
tal ex- 
penses 2' 


Miscel- 
laneous 
deduc- 
tions 28 


Total de- 
ductions 


Taxable and nontaxableretums: 
No adjusted gross Income '. 
Under 0.5 . _ 


(') 

10.79 
6.38 
5.81 
5.46 
5.13 
4.75 
4.52 
4.23 
3.87 
3.93 
3.60 
3.40 
3.14 
3.21 
3.86 
4.73 
5.63 
6.49 
8.54 


(') 

12.00 
2.09 
2.25 
2.13 
2.38 
2.62 
2.97 
3.00 
2.46 
2.10 
1.72 
1.43 
1.23 
1.10 
1.06 
1.14 
1.09 
1.10 
.37 


(') 

26.03 
6.95 
5.07 
4.32 
3.80 
3.70 
3.72 
3.73 
3.41 
3.78 
3.64 
3.56 
3.26 
3.02 
3.00 
3.06 
2.70 
2.61 
2.44 



3.55 
.67 
.80 
.99 
.80 
.82 
.72 
.89 
.50 
.37 
.26 
.23 
.22 
.18 
.17 
.15 
.11 
.35 
.07 


(') 

35. 19 

12.54 

9.98 

8.15 

6.68 

5.58 

4.41 

3.62 

2.53 

1.69 

1.02 

.66 

.38 

.16 

.06 

.02 

.01 

.01 


0) 

22. 56 
4.67 
4.41 
3.93 
3.81 
3.75 
3.72 
5.05 
5.51 
4.69 
3.66 
2.95 
2.46 
2.13 
2.24 
2.45 
2.63 
2.81 
2.36 


C) 
110.11 


0.5 under 1 


33 29 


1 under 1.5 _ . 


28.32 


1.5 under 2 ._ 


24.99 


2 under 2.5 


22.61 


2.5under3 _ . 


21 23 


3 under 4 


20 05 


4under5* - _. 


20.51 


5 under 10.. 


18.28 


10underl5.. 


16.56 


15 under 20 


13.90 


20 undei'25 _ .. _ _. .. 


12 22 


25 under 50 _ _ 


10.69 


50 under 100 


9 80 


100 under 150 


10.39 


150 under 300 


11.56 


300 under 500 


12.16 


500 under 1,000 


13.37 


1,000 or more 


13 78 






Total returns with item- 
ized deductions 3< 


4.19 


2.24 


3.63 


.54 


2.91 


4.07 


17.57 



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

NET GAIN OR LOSS FROM SALES OR EXCHANGES OF CAPITAL ASSETS 

Net gain or loss from sales of capital assets is derived from sales of 
property defined by the Internal Revenue Code as capital assets. 
The term, capital assets, means property held by the taxpayer (whether 
or not connected with his trade or business), but does not include (1) 
stock in trade or other property which would properly be included in 
inventory if on hand at the close of the income year, (2) property 
held primarily for sale to customers in the ordinary course of trade 
or 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 Terri- 
tory or 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 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 of the Code, to the extent that the 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 ex- 
changes of capita] assets the law distinguishes between short- and 



STATISTICS OF INCOME FOR 1948, PART 1 27 

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 tiro.e 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 ex- 
change 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 com- 
puting 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 from partnerships and common 
trust funds. 

Under certain circumstances, gain or loss from the sale of property 
which is not a capital asset may be treated as gain or loss from the 
sale of 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 m.onths. If the recognized gains upon sales or exchanges of such 
property plus the recognized gains from com.pulsory or involuntary 
conversion (through seizure, condemnation, destruction, fire, or theft) 
of property used in business and of capital assets held m.ore than 6 
m.onths, 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 am.ount 
of net capital loss of any income year to be carried forward as a short- 
term capital loss in each of the five succeeding years to the extent 
that it exceeds any net capital gains of subsequent years intervening 
between the year in which the net capital loss is sustained and the 
year to which carried. If there are net capital losses carried over 
from more than 1 year, they are allowed in the order in which they 
arose. The net capital loss 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 (6) net income (adjusted gross 
income, if tax is determined from the tax table) computed without 
regard to gains or losses from, sales of capital assets. For the purpose 
of computing the net capital loss carrj^-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 (6) net uicom.e (adjusted gross income, 
if tax IS determined from the tax table) com.puted without regard to 
capital gains or losses over (2) current year losses from sales of capital 
assets. 

Capital loss carry-over reported on the 1948 returns is the combina- 
tion of the net capital loss for 1947 and the remaining capital loss 
carry-overs from 1943-1946 not offset by the net capital gains of the 
succeeding years 1944-1947. 



28 STATISTICS OP INCOME FOR 1948, PART 1 

The net gain and the net loss from sales of capital assets reported 
for the computation of adjusted gross income for 1948 is a combination 
of the net short- and long-term capital gain and loss of 1948 and the 
capital loss carry-over from 1943-1947, inclusive. Deduction for 
the loss, however, is limited to the smaller of $1,000 or the net income 
(adjusted gross income, if tax is determined from the tax table) com- 
puted without regard to capital gains and losses. The amounts of 
net gain and of net loss from sales of capital assets are tabulated 
among the specific sources comprising adjusted gross income in basic 
table 2 ; and frequency distributions of returns with 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 from 1943-1947, as re- 
ported by the taxpayer in schedule D(l), the schedule for sales of 
capital assets. Schedule D(l) for 1948 is set up in a different manner 
from that used in former years and the net short-term gain or loss is 
not combined with the capital loss carry-over from 1943-1947. There- 
fore, the net short-term capital gain and the net short-term capital loss 
tabulated in basic table 10 are the result of 1948 transactions and are 
not combined with the carry-over. 

For the income year 1948, there are 586,123 returns which show a 
deduction from gross income of $298,569,000 on account of a net loss 
from sales or exchanges of capital assets. The deduction is only that 
portion of the statutory capital loss conforming to the provision of 
section 117(d) (2) of the Code which places a limitation on the amount 
which may be deducted to the smaller of $1,000 or net income (ad- 
justed gross income if tax is determined from tax table) computed 
without regard to gains and losses from sales of capital assets. The 
capital loss before limitation is $911,625,000 computed as provided in 
section 117 (b) and (e); this amount includes capital loss carry-overs 
of $430,449,000 reported on 103,413 returns. 

On approximately 72 percent of the 586,123 returns, the net loss 
from sales of capital assets on each return is within the $1,000 limita- 
tion and therefore the aggregate loss of $135,733,000 (including capital 
loss carry-overs of $22,733,000 on 37,348 returns) is deducted in its 
entirety for the computation of adjusted gross income. The remain- 
ing returns show that the net loss from sales of capital assets on each 
return is such that the deduction is limited to the smaller of $1,000 or 
net income (adjusted gross income if tax is determined from the tax 
table) computed without regard to gains and losses from sales of 
capital assets; and the aggregate loss deducted for the computation 
of adjusted gross income is $162,838,000 which includes an indetermi- 
nable amount of capital loss carry-over from the five prior years. 



STATISTICS OP INCOME FOR 1948, PART 1 



29 



Returns with net loss from sales of capital assets 

[Money figures in thousands of dollars] 



Number of returns 

Net short-term capital gain 

Net short-term capital loss — 

Net long-term capital gain 

Net long-term capital loss - 

Capital loss carry-over 1943-47: 

Number of returns 

Amount 

Capital loss before limitation 

Capital loss deducted from gross income 



Total 



586, 123 



15, 569 
202, 646 

55, 931 
350, 023 

103, 413 
430, 449 
911, 625 
298, 569 



Returns with 
capital loss 
within the 
limitation 



421, 044 



6,090 
40, 360 
13, 540 
92, 270 

37, 348 
22, 733 
135, 733 
135, 733 



Returns with 

capital loss 

deduction 

limited 



165, 079 



9,480 

162, 287 

42, 390 

257, 752 

66, 065 
407, 720 
775, 891 
162,838 



There are 1,694,230 returns with a net gain from sales or exchanges 
of capital assets of $2,499,662,000, computed as provided under section 
117 (b) and (e), and included in gross income. On 15,447 of these 
returns, capital loss carry-overs of $20,001,000 are reported as short- 
term capital losses and have reduced the gains to that extent. Alter- 
native tax provided under section 117(c) is imposed on 30,896 returns 
which show a net gain from sales of capital assets amounting to 
$555,472,000, including slightly less than $550,206,000 net long-term 
capital gain or excess over net short-term capital loss which is 
taxed at the 50 percent alternative rate. The amount subject to the 
alternative rate, computed in basic table 10, is a combination of the 
net long-term capital gain and net short-term capital loss before the 
carry-over. This combination results in a slight overstatement of the 
amount subject to the alternative rate in cases where a carry-over 
was combined with a short-term loss to determine the excess of long- 
term gain, or where a carry-over exceeded the short-term gain resulting 
in a short-term loss which was used to determine the excess of long- 
term gain, or where there is no short-term gain or loss but a carry-over 
was used to determine the excess long-term gain. 



Returns with net gain from sales of capital assets 

[Money figures in thousands of dollars] 



Total 



Returns with 
normal tax 
and surtax 



Returns with 

alternative 

tax 



Nontaxable 
returns 



Number of returns. , 

Net short-term capital gain 

Net short-term capital loss 

Net long-term capital gain 

Net long-term capital loss 

Capital loss carry-over 1943-47: 

Number of returns 

Amount 

Capital gain included in gross income 



1,694,230 



1,333,801 



30,896 



329, 533 



167, 117 

47, 140 

2, 406, 520 

6,837 

16, 447 

20,001 

2, 499, 662 



131, 499 

25, 424 

1, 618, 789 

6,188 

11, 718 

12, 265 

1, 707, 411 



10, 967 

16, 371 

666, 577 



2,022 

6,702 

556, 472 



24, 651 

5,345 

221, 154 

1,649 

1,707 

2,034 

236, 779 



30 STATISTICS OF INCOME FOR 1948, PART 1 

The total capital loss carry-over from the 5-year period 1943-1947, 
inclusive, reported on 118,860 returns, amounts to $450,450,000. 
Carry-overs of $20,001,000 reported on 15,447 returns with net gain 
from sales of capital assets are completely absorbed; but the carry- 
overs of $430,449,000 reported on 103,413 returns with net loss from 
sales of capital assets are absorbed to an unknown extent. In some 
cases, the carry-over may be completely absorbed, in others partly 
absorbed, and in others none is absorbed. Any carry-over from 1943 
not absorbed in 1948 cannot be carried forward to 1949, since the five 
succeeding years are terminated. 

MEDICAL AND DENTAL EXPENSES 

The deduction for medical and dental expenses reported by taxpayers 
who itemize deductions on long-form returns. Form 1040, pertains to 
the amount actually paid for medical expenses during 1948, regardless 
of when the illness or other event which occasioned the expenses 
occurred, and includes the medical expenses of the taxpayer, his spouse, 
and dependents if not compensated for by insurance or otherwise. 
Medical expenses include amounts paid for diagnosis, cure, treatment, 
prevention of disease, and alleviation of a defect, including services 
rendered by physicians, surgeons, dentists, chiropractors, and osteo- 
paths, as well as hospital expenses and amounts paid for health, acci- 
dent, and hospitalization insurance, also the cost of eyeglasses, arti- 
ficial limbs, hearing aids, dentures. X-ray, nursing service, medical 
supplies, drugs, ambulance service, and the like. Any reimbursement 
received by means of insurance must be applied to reduce the total 
medical expenses after which a deduction is allowable for that portion 
of the medical expenses which exceeds an amount equal to 5 percent 
of the adjusted gross income. However, the maximum deduction 
allowed under the 1948 act is limited to $1,250 multiplied by the num- 
ber of exemptions other than those for age and blindness with a maxi- 
mum deduction of $2,500, except that on a joint return the maximum 
is $5,000. No medical expenses are reported by taxpayers who elect 
to use the standard deduction. 

The deduction for medical and dental expenses together with the 
number of returns on which the deduction is reported and the adjusted 
gross income associated with such returns is tabulated below for taxable 
and nontaxable returns, by adjusted gross income classes. There 
are 4,133,535 returns showing deductions for medical expenses of 
$1,304,227,000. Of these returns, 8,187 show an adjusted gross deficit 
and presumably the medical deduction thereon amounting to $3,711,000 
is reported in its entirety, without regard to the qualification relating 
to the 5 percent of the adjusted gross income. The remaining 
4,125,348 returns have adjusted gross income of $15,518,688,000 and 
medical deductions of $1,300,516,000. The entire amount of medical 
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 $775,934,000. This indicates that the medical expenses paid by tax- 
payers who itemized their deductions are a minimum of $2,080,161,000; 
minimum because there are cases in which the limitation of the deduc- 
tion was effective. No data are available for the medical expenses of 
taxpayers who filed Form 1040 A, short-form 1040, or the long-form 
1040 and used the optional standard deduction. 



STATISTICS OF INCOME FOR 19 48, PART 1 



31 



Individual returns for 1948 showing a ded^idion for inedical and dental expenses, 
by adjusted gross income classes: Number of returns, amount of medical deduction, 
and adjusted gross income 

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



Adjusted gross income classes ' 



Taxable returns: 
0.5 under 0.75.-- 
0.75 under 1 

1 under 1.25 

1.25under 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 

5under6 

6under 7 

7under8 

Sunder 9 

9under 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 

40UD.der 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___- 

250imder300 

300 under 400 

400 under 500 

500 under 750 

750 under l,000-_- 
1,000 under 1,500. 
1,500 or more 



Total taxable returns.. 



Nontaxable returns: ss 

No adjusted gross income »- 

Under 0.5 

0.5 under 0.75 

0.75 under 1 

1 under 1.25 

1.25 under 1.5 

1.5 under 1.75 

1.75 under 2 

2under 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 or more 



Total nontaxable returns - 
Grand total.— 



Returns with medical and dental 
deduction 



Number of 
returns 



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

Taxable returns with adjusted gross income of $5,000 or more.. 



39 1, 900 

39, 241 

66, 440 

77, 765 

116, 291 

138, 567 

159, 162 

204, 512 

211,644 

238, 026 

498, 407 

451, 284 

347, 223 

242, 207 

290, 246 

137, 483 

63, 326 

37, 010 

23, 433 

16, 872 

13, 433 

10, 317 

7,670 

6,683 

21, 218 

9,725 

5,350 

5, 290 

2,191 

1,139 

607 

347 

275 

147 

324 

75 

21 

17 

6 

3 

1 

4 

1 



Medical and 
dental de- 
duction 27 



3, 445, 883 



3» 8, 187 
12, 214 
30, 158 
53, 554 
37, 883 
65, 085 
55, 954 
48, 620 
72, 713 
52, 075 
47, 401 
55, 536 
68, 182 
41, 384 
38, 706 



687, 652 



4, 133, 535 



61 

4,124 

9,843 

13,642 

21, 131 

27, 887 

33, 572 

46, 163 

52, 709 

58, 162 

127, 876 

124, 130 

103, 981 

78, 648 

104, 329 

62, 920 

32, 107 

22, 993 

16, 120 

12, 508 

10, 751 

8,970 

6,193 

5,804 

20,741 

10, 758 

6,898 

7,456 

3,540 

2,069 

1,077 

661 

764 

273 

666 

161 

49 

34 

16 

7 

5 



1, 039, 806 



3,711 
3,310 
6,911 
13, 707 
12, 942 
20, 075 
20, 513 
20, 951 
24, 630 
22. 747 
19, 693 
20, 702 
29, 520 
17, 944 
27, 060 



264, 421 



1, 304, 227 



3, 480, 321 
653, 214 



966, 345 
337,880 



Adjusted 
gross in- 
come ' 



1,359 

35, 406 

75,224 

107, 417 

189, 164 

259, 775 

338, 355 

485, 938 

556, 101 

684, 652 

1, 622, 346 

1, 689, 034 

1, 472, 525 

1, 145, 578 

1, 577, 104 

885, 624 

471, 441 

313, 177 

222, 088 

175, 999 

153, 944 

127,832 

103, 216 

96, 007 

355, 785 

210, 892 

145, 868 

178, 043 

97, 348 

61. 927 
39, 337 

25. 928 
23, 216 
13, 935 
38, 616 
12,754 

4,580 
4,542 
2,116 
1,260 
511 
3,579 
1,065 



14, 010, 610 



« 32, 342 
4,613 
20, 649 
46, 275 
42, 599 
91, 153 

90, 514 

91, 270 
155, 298 
123, 766 
124, 721 
159, 343 
220. 249 
152, 556 
185, 077 



« 1, 475, 736 



•15,486,346 



• 10, 138, 615 
5,347,734 



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



32 STATISTICS OF INCOME FOR 1948, PART 1 

TYPES OF TAX 

The tax liability includes the normal tax, surtax, and the alterna- 
tive taxes paid in lieu thereof; namely, the optional tax provided under 
supplement T, and the alternative tax on income which includes a 
gain from sales of capital assets held for more than 6 months, provided 
under section 117(c)(2), The tax liability tabulated in this report is 
the tax 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. These credits 
are reported only by taxpayers who itemized deductions. The 
amounts of these credits are not available this year. 

Normal tax and surtax is the sum of the two separate taxes, which are 
jointly computed and reported on the income tax return. The tenta- 
tive normal tax rate is 3 percent of the net income in excess of the 
credits for exemptions and for partially tax-exempt interest and divi- 
dends. The tentative surtax rates range from 17 percent of the first 
$2,000 of net income in excess of credit for exemptions, increasing, 
at graduated rates, to 88 percent of such income over $200,000. 
Although each tax is a separate entity, the instructions accompanying 
the return for the computation of tax provide a rate schedule wherein 
the two tax rates are integrated and the tentative normal tax and 
surtax liability is computed jointly; after which the first $400 of com- 
bined tentative tax is reduced by 17 percent, and the combined tenta- 
tive tax over $400 but not more than $100,000 is reduced by 12 percent, 
and the combined tentative tax over $100,000 is reduced by 9.75 per- 
cent. The resultant tax, computed without regard to tax credits, 
cannot exceed an amount equal to 77 percent of the net income. If 
net income includes partially tax-exempt interest and dividends, the 
combined tentative tax is reduced by an amount equal to 3 percent of 
the partially tax-exempt income, before the tax reduction percentages 
are applied. In the case of a joint return of husband and wife, the 
combined normal tax and surtax liability is twice the combined normal 
tax and surtax that would be determined if the net income and appli- 
cable credits against net income were reduced by one-half. 

The optional tax, paid in lieu of the normal tax and surtax, is tabu- 
lated without distinction as normal tax and surtax. The optional 
tax table states the tax liability for the various adjusted gross income 
brackets and the number of exemptions, and the tax table 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 
exemptions, after which the optional tax is determined (to the nearest 
dollar) in the same manner and at the same rates as those otherwise 
used for computing the tax. The tax liability on 39,448,606 returns is 
determined from the tax table; however the income on 14,129,674 
returns is such as to result in no tax. 

Alternative tax on net income containing a net gain from sales of 
capital assets held more than 6 months is imposed when there is 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 all net gain from sales of capital assets. The alterna- 
tive tax is not effective on separate returns with surtax net income 



STATISTICS OF INCOME FOR 19 4 8, PART 1 



33 



under $22,000 nor on joint returns with surtax net income under 
$44,000 because of the spHt-income provision. 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 net long- 
term capital gain or the excess over net short-term capital loss and 
(2) 50 percent of such long-term gain. 

The tax liability is tabulated in basic table 1 by simple and cumula- 
tive distributions for each adjusted gross income class; and basic table 
6 shows the tax liability and related data for returns with normal tax 
and surtax separately from returns with alternative tax on income 
containing gain from sales of capital assets held more than 6 months. 
The average tax per return, computed for the latter table, is based on 
the tax liability after the two tax credits are deducted. The effective 
tax rate shown is based on the adjusted gross income. 

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 employ- 
ers and the payments made on account of a declaration of estimated 
income tax. Form 1040-ES, filed by persons who have income not sub- 
ject to the withholding of tax or whose withholding is insufficient to 
cover the estimated tax reported thereon. Both the tax withheld 
and the paym.ents on declaration are considered payments toward the 
discharge of the tax liability on the final return, filed after the close of 
the income year. If these payments do not cover the total tax 
liability, the balance is paid with the filing of the final return. If the 
tax withheld and the 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 1949 estimated income tax. 

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





Number of returns 




Total 


Taxable 


Nontaxable 


Returns with neither overpayment nor tax due at time of filing 


5,603,058 


445, 919 


6, 157, 139 


Returns with tax overpayment: 


35,758,727 

930, 161 

1,680,965 


25,850,738 

862, 546 

1, 152, 950 


9, 90/, 989 




67, 615 




528,015 






Total 


38,369,853 


27,866,234 


10,503,619 






Returns with tax due at time of filing: 


3,959,532 

734, 685 

1,394,255 

2, 010, 623 


3,959,532 

734, 685 

1,394,255 

2,010,623 








Only payments on 1948 declaration-.. 

With neither tax withheld nor payments on 1948 declaration 








Total 


8, 099, 095 


8,099,095 




Oral <\ f^f^] . . r - r - 


52,072,006 


36,411,248 


15, 660, 758 







34 STATISTICS OF INCOME FOR 1948, PART 1 

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 1948 declaration of estimated tax (including credit 
for the prior year's overpayment) equal the tax liability for 1948. 
These returns, sometimes referred to as breakevens, are tabulated in 
basic table 7 ; but the segregation of returns by kinds of tax pajonent 
is not available. 

Returns with tax overpayment are those on which the taxpayer re- 
ports that the amount of tax withheld from wages and/or the payments 
on 1948 declaration of estimated tax (including credit for the prior 
year's overpayment) exceed the tax liability for 1948. In basic table 
7, returns with tax overpayment are segregated according to kinds of 
tax payment; tax withheld, payments on 1948 declaration, singly and 
in combination. Also, under each kind of tax payment, the returns 
are further subdivided to show the number of returns with a refund 
and the number of returns with a credit on 1949 estimated tax, to- 
gether with the amount of each. 

Returns with tax due at time of filing are those on which the taxpayer 
reports that the amount of tax withheld from wages and/or the pay- 
ments on 1948 declaration of estimated tax (including credit for the 
prior year's overpayment) are not sufficient to cover the tax liability 
for 1948, and those returns on which neither kind of payment is re- 
ported. In basic table 7, returns showing a tax due at time of filing 
are segregated according to kinds of tax payment; tax withheld, pay- 
ments on 1948 declaration, singly and in combination, and neither 
kind of payment. The latter returns showing neither tax withheld 
nor payments on declaration include returns of farmers who are not 
required to file a declaration if a final return is filed and the tax due 
thereon paid in full on or before January 15, 1949. 

Tax withheld on wages by employers, diu-ing 1948, was determined 
by the employers either by (1) use of the wage bracket withholding 
tables, in which the amounts to be withheld are based on various 
wage levels after an allowance for withholding exemption, or (2) appli- 
cation of the prescribed percentage rate to the amount of wages in 
excess of the withholding exemption. Amounts to be withheld under 
either method were reduced, by the 1948 act, applicable with respect 
to wages paid on or after May 1, 1948. Certain types of wage and 
salary payments, such as those for military service, agricultural labor, 
domestic service, and ministry of the gospel, are exempt from with- 
holding. 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 returns showing a tax withheld is 
tabulated in basic table 3. Basic table 7, shows the amount of 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 
1948 and taxed under the provisions of section 107 of the Code: Only 
the portion of compensation taxed at 1948 rates is included but the 
total amount of tax withheld is tabulated. (2) A return of a member 
of a partnership who received salary therefrom and reported the tax 
withheld: The salary is not tabulated, since for income tax purposes, 
it is a part of the partnership profit; therefore, the tax withheld is 
tabulated with no corresponding salary. (3) A return of an individual 



STATISTICS OF INCOME FOR 1948, PART 1 35 

(for instance, an actor) reporting, in the business schedule, deductible 
expenses in connection with employment: Data are tabulated as 
reported, i. e., tax withheld and no corresponding salary. (4) Pen- 
sions 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. 

Payments on 1948 declaration of estimated income tax, reported by 
the taxpayer on return. Form 1040, as a payment on the 1948 tax 
liability, are a combination of (1) amounts paid on the 1948 declara- 
tion of estimated tax, Form 1040-ES, and (2) any credit against the 
1948 estimated tax on account of an overpayment of the 1947 income 
tax. The payments on 1948 declaration of estimated tax (including 
credit for 1947 tax overpayment) are tabulated in basic table 2; and 
a frequency of returns showing such payments is tabulated in basic 
table 3. This frequency is not indicative of the number of taxable 
declarations filed, but is rather a frequency of the returns which show 
payments on 1948 declaration of estimated tax as a payment on the 
1948 tax liability; and such frequency is without regard to whether the 
payments are (1) only cash payments on 1948 declaration, (2) only 
credit claimed on account of the 1947 tax overpayment, or (3) a com- 
bination of cash payments on declaration and the credit for 1947 tax 
overpayment. A declaration of estimated tax does not necessarily 
result in actual payment because the estimated income tax may be 
nil or, in the case of an estimated tax, the amount of tax to be with- 
held (also estimated) and the credit for the prior year's tax overpay- 
ment may leave no balance to be paid. The amount reported as pay- 
ments on 1948 declaration of estimated tax is tabulated in basic table 
7, for the returns with tax overpayment and for returns with tax due 
at time of filing. 

Tax due at time of filing is the excess of the 1948 tax liability over the 
sum of the tax withheld and payments on the 1948 declaration of 
estimated tax including the credit for the 1947 tax overpayment. 
The amount of tax due is paid with the filing of the final return after 
the close of the year. The amount of tax due is shown in basic tables 
2 and 7, and the frequency of returns on which this item occurs is 
tabulated in basic table 3. 

Overpayment of the tax liability occurs when the sum of the tax 
withheld and payments on the 1948 declaration of estimated tax 
including the credit for 1947 tax overpayment, exceeds the 1948 tax 
liability. The overpayment is refundable or, at the request of the 
taxpayer using Form 1040, is credited against his 1949 estimated 
income tax. The amount of tax overpayment is tabulated in basic 
table 2 ; and the frequency distribution of returns with overpayment is 
shown in basic table 3. In basic table 7, the amount of tax overpay- 
ment is segregated to show the amount of refund and the amount of 
credit on 1949 estimated income tax, as well as the number of returns 
on which each occurs. 

The following tabulation is a condensation of the frequency distribu- 
tion of returns as shown in basic table 7, for returns with neither over- 
payment nor tax due at time of filing and for returns with tax over- 
payment and with tax due at time of filing, by kinds of tax payment. 



36 



STATISTICS OF INCOME FOR 1948, PART 1 






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38 STATISTICS OF INCOME FOR 1948, PART 1 

MARITAL STATUS OF TAXPAYER 

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 hus- 
bands and wives, separate community property returns, and returns 
of single persons. 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 com- 
munity property returns is based on the respective amount reported. 

Joint returns of husbands and wives include joint returns filed on 
Form 1040 A even though the collector determined the tax on the 
basis of separate incomes of husband and wife. 

Separate returns of husbands and wives do not include joint returns, 
Form 1040 A, on which the collector determined the tax from the 
separate incom.es of husband and wife. 

Separate community property returns of husbands and wives are 
filed on Form 1040 only, this form being required if husband and 
wife file separate community income returns. Separate community 
property returns. Form 1040, for 1948, 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. The community law 
for Michigan was repealed on May 10, 1948. A community income 
return may include separate income of a spouse as well as the com- 
munity 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 information to identify 
the returns of married persons and the use of samples as a basis of 
estimating data. 

The advantage of filing returns on a community income basis is 
greatly reduced by the introduction of the split-income method of 
computing tax liability on joint returns, under the 1948 act. There 
are only 458,901 community property returns for 1948 as compared 
to 3,251,483 for 1947. 



STATISTICS OF INCOME FOR 19 48, PART 1 



39 



Individual returns for 1948, by marital status and by sex: Number of returns and 
percentage distribution, adjusted gross income, and adjiisted gross deficit 

[Money figures in thousands of dollars] 





Returns 


Adjusted 
gross Income » 


Adjusted 
gross deficit > 


Marital status 


Number 


Percent of 
total 


Joint returns " 


29, 695, 806 

1, 154, 339 
1, 251, 256 

229, 495 
229, 406 

10, 468, 137 
e, 043, 567 


57.03 

2.22 
2.40 

.44 

.44 

20.10 
17.37 


118, 549, 475 

3, 390, 452 
2, 435, 848 

942, 193 
934, 978 

21,006,176 
16, 854, 765 


477 239 


Separate returns of husbands and wives: 3» 
Meu 


15, 822 
9,007 


Women 


Separate community property returns: " 
Men . . 


7,162 
8,198 

82, 540 

57, 879 


Women 


Returns of single persons: 

Men . 


Women. 




Total 


52, 072, 006 


100. 00 


164, 173, 861 


6.57,847 




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

EXEMPTIONS 





Exemptions for the income year 1948 as provided under the 1948 
act are allowed as a credit against income for the pm-pose of computing 
both normal tax and surtax. The allowable exemptions are a per 
capita exemption of $600 for the taxpayer, his spouse, and each closely 
related dependent (specified by law) who received more than half his 
or her support from the taxpayer and who had less than $500 income 
for the year, together with the additional exemptions of $600 for 
blindness and $600 for age 65 or over of the taxpayer and his spouse. 

The number and amount of exemptions tabulated include the 
number and amount automatically allowed through use of the 
optional tax on returns. Form 1040 A, and 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 tabulated 
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 total number of exemptions, the number of exemptions 
for age and blindness, and a frequency distribution of returns by 
number of exemptions other than age or blindness are tabulated by 
marital status of the taxpayer. This basis is similar to that of previous 
years. For this tabulation, 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 do they constitute a part of the gross income of the taxpayer 
claiming the dependent. 

The total number of exemptions claimed is 133,399,725 of which 
47,336,204 are for dependents and 4,295,709 are for the additional 
exemptions for blindness and age 65 or over. Separate enumeration 
of exemptions for age and for blindness is not available. The number 
of exemptions distributed by marital status of the taxpayer, in 
condensed form below, is derived from basic table 9. 



40 



STATISTICS OF INCOME FOR 1948, PART 1 



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STATISTICS OF INCOME FOR 1948, PART 1 



41 



Footnotes for text tables 
(Facsimiles of returns. Forma 1040 and 1040A, appear on pp. 458-481) 



I Adjusted rfoss income classes are based on the 
amount of adjusted gross income (see note 2), re- 
gardless of the amount of net Income or net deficit 
when computed; returns with adjusted gross deficit 
are designated "No adjusted gross income" without 
regard to the amount. 

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

» 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 reportea on individual returns, Form 1040, 
with itemized deductions. 

« This class includes nontaxable returns with 
adjusted gross income exceeding the designated class 
limit. 

« Retiu-ns with no adjusted gross income are returns 
showing adjusted gross deficit; that is, returns on 
which the deductions allowable for the computation 
of adjusted gross income equal or exceed the gross 
Income (see note 2) . 

« Less than 0.005 percent. 

'Not computed. 

' Adjusted gross deficit. 

• Adjusted gross Income less adjusted gross deficit. 

JO Returns with standard deduction are optional 
returns. Form 1040A, and short-form returns. Form 
1040, with adjusted gross income 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 
standard deduction is used. On the latter returns, 
the standard deduction is the smaller of $1,000 or 10 
percent of adjusted gross income, except that on the 
return of a married person filing a separate return the 
standard deduction is $500. 

>■ 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 taxpayers who item- 
ized deductions (such spouses are denied the standard 
deducticn) ; and returns, Form 1040, with no adjusted 
gross income whether or not deductions are itemized. 

12 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 withlield reported as 
other income on Form 1040A (see note 22) . 

13 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 1040A (see note 22) and all 
dividends received through partnerships and fidu- 
ciaries. 

1* Interest received includes interest on notes, 
mortgages, bank deposits, and interest (before amor- 
tization of bond premium) from corporation bonds 
and from taxable and partially tax-exempt Govern- 
ment obligations; also includes, when received 
through partnerships and fiduciaries, partially tax- 
exempt Government interest and partially tax- 
exempt dividends on share accounts in Federal sav- 
ings and loan associations. Excludes interest not 
exceeding $100 per return reported as other income on 
Form 1040A (see note 22). 



" 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. 

•• Rents and royalties net profit is the excess of 
gross rents received over deductions for depreciation, 
repairs, interest, taxes, and other expenses attribut- 
able to rent income; and the excess of gross royalties 
over depletion and other royalty expenses. Con- 
versely, net loss from these sources is the excess of the 
respective expenses over gross income received. 

17 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 unabsorbed net operating loss from business, 
partnership, and common trust funds for the 2 pre- 
ceding years. Conversely, net loss from business ia 
the excess of business expenses and net operating loss 
deduction over total receipts from business. 

18 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 comput- 
ing partnership profit or loss, charitable contribu- 
tions are not deductible nor is the net operating loss 
deduction allowed. 

1' Net gain or loss from sales or exchanges of capita] 
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 1943-47, inclusive, not previously deducted. 
Deduction for the loss, however, is limited to the 
amount of such loss, or the net income (adjusted 
gross income if tax is determined from the tax table) 
computed without regard to gains and losses from 
sales of capital assets, or to $1,000, whichever is 
smallest. 

Sales of capital assets include worthless stocks, 
worthless bonds if they are capital assets, nonbusi- 
ness bad debts, certain distributions from employees' 
trust plans, and each participant's share of net short- 
and long-term capital gain and loss from partner- 
ships and common trust funds. 

20 Net gain 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 pos- 
sessions, a State or Territory or any political subdi- 
vision thereof, or the District of Columbia, issued on 
or after March 1, 1941, on a discount basis and pay- 
able 1 year from date of issue, and (3) real property 
used in trade or business. 

•1 Income from estates and trusts excludes partiaUy 
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 distribut- 
able income.) 

" Miscellaneous Income includes alimony received, 
prizes, rewards, sweepstakes winnings, gambling 
profits, recoveries of bad debts or insurance received 
as reimbursement for medical expenses if deduction 
for either was taken in a prior year. For returns 
with standard deduction, there is included $40,448,000 
of wages not subject to withholding, dividends, and 
interest, not exceeding in total $100 per return, 
reported as other income on 896,400 returns, Form 
1040 A. 



(Footnotes continued on p. 42) 



223090—53- 



42 



STATISTICS OF INCOME FOR 19 48, PAET 1 



Footnotes for text tables — Continued 
(Facsimiles of returns, Forms 1040 and 1040A, appear on pp. 458-486) 



n Contributions, reported on returns with item- 
ized deductions, include each partner's share of 
charitable contributions of partnerships, but the 
deduction 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 paid on 
business debts reported In schedules for business or 
rent income, and interest on loans to buy tax-exempt 
securities or single-premium life insurance and en- 
dowment 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 improvement 
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 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; 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 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 com- 
pensated by insurance or otherwise, which exceed 5 
percent of tlie adjusted gross income. The deduc- 
tion cannot exceed $1,250 multiplied by the number 
of exemptions other than those for age and blindness 
with a maximum deduction of $2,500, except that on 
a joint return of husband and wife the maximum is 
$5,000. 

28 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, the taxpayer's share of 
interest and real estate taxes paid by a cooperative 
apartment corporation, and gambling losses not 
exceeding gambling gains reported In Income. 

" 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 the totals. For 
description of sample, see pp. 44-52. 

30 Net deficit, reported on nontaxable returns. 
Form 1040, classified as returns with Itemized deduc- 
tions, consists of adjusted gross deficit on short- 
form returns and the net deficit on long-form returns 
resulting from the combination of adjusted gross def- 
icit and itemized deductions or from the excess of 



itemized deductions over adjusted gross Income. 
There Is a net deficit on 367,779 returns of which 
326,309 show adjusted gross deficit and 41,470 show 
adjusted gross income of various amounts and Item- 
ized 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. 

'' 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. 

S3 Net Income reported on long-form returns. Form 
1040, which have adjusted gross income in excess of 
itemized deductions. 

3* Percentages for this total only are computed on 
the basis of adjusted gross Income less adjusted gross 
deficit. 

'5 Nontaxable returns are those with no adjusted 
gross Income and those with adjusted gtoss Income 
which Income, when reduced by deductions, stand- 
ard or Itemized, and exemptions, results in no tax 
liability. 

3« Number of returns is subject to maximum sam- 
pling variation of 30 to 100 percent, depending on the 
number In the cell. For description of sample, 
see pp. 44-52. 

3' Payments on 1948 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 pay- 
ments includes returns showing credit only, cash 
payments only, and those showing both. 

38 Joint returns of husbands and wives include joint 
returns filed on Form 1040A even though the col- 
lector determined the tax on the basis of separate 
incomes of husband and wife. 

3« Separate returns of husbands and wives do not 
Include joint returns filed on Form 1040A even 
though the collector determined the tax on the basis 
of separate Incomes of husband and wife. Unequal 
numbers of returns for men and women result from 
insufl5clent information to identify returns of married 
persons and from the use of samples as a basis of 
estimating data. 

<" Separate community property returns of hus- 
bands and wives are filed on Form 1040 only. Un- 
equal numbers of returns for men and for women 
result from insuflicient Information to identify the 
returns of married persons and from the use of 
samples as a basis of estimating data. 

*■ Number of exemptions includes the per capita 
exemption of the taxpayer, his spouse, and each de- 
pendent, together with the number of additional 
exemptions for age and blindness. 



STATISTICS OF INCOME FOR 1948, PART 1 4g 

DATA FOR STATES AND TERRITORIES 

Tabulation of income by States and Territories from the income 
tax returns 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. Data shown in this 
report for States and Territories are based entirely on the collection 
district in which the return was filed. Individual 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. Basic table 12 shows the number of returns, adjusted 
gross income, and tax liability, for each State and Territory, by 
adjusted gross income classes the intervals of which are established 
especially for this tabulation. Data for returns with a District of 
Columbia address are tabulated separately although filed in Maryland. 
Returns showing an adjusted gross deficit are not included in these 
tables. 

INCOME TAX LIABILITY COMPARED WITH TAX COLLECTIONS 

The income tax liability reported on individual returns for 1948, 
tabulated in this report, differs from the individual income tax col- 
lections for the calendar year 1948 as reported by the Treasury 
Department. The difference is due to numerous factors. The tax 
collections for 1948 include items which are not applicable to the 1948 
individual tax liability; also a portion of the 1948 individual income 
tax liability is not paid until after December 31, 1948. Some of the 
significant variations between the two series are: 

(a) Taxes paid on fiduciary income tax returns. Form 1041, cover- 
ing the income year 1947, filed during 1948, are included in the indi- 
vidual income tax collections for 1948. 

(6) The final payment made by individuals on the Declaration of 
Estimated Tax for 1947, Form 1040-ES, due January 15, 1948, 
and the payment of any balance due on individual returns. Forms 
W-2 and 1040, for 1947, which are filed on or before March 15, 1948, 
are included in the 1948 collection figures. These final tax payments 
include the entire 1947 tax of persons not subject to withholding who 
made no previous payments on a declaration. Among the latter 
persons are many farmers who, under certain conditions, were per- 
mitted to postpone filing a declaration until January 15, 1948. 

(c) Taxes withheld by employers on wages paid during the last 
quarter of 1947 are received by collectors, in January 1948. 

(d) Tax collections include penalties, interest, and back taxes 
pertaining to prior years, which are not a part of the 1948 tax liability. 
Additional assessments, resulting from audit and included in col- 
lections, are not a part of the tax liability reported by the taxpayer, 
even though they pertain to the income year 1948. 

(e) Collections include the tax reported on Forms 1040C, 1040D, 
1040NB, 1040NB-a, none of which is included in this report. Forma 
1040C and 1040D are returns for departing aliens; Forms 1040NB 
and 1040NB-a are for nonresident aliens not engaged in trade or busi- 



44 STATISTICS OF INCOME FOR 1948, PART 1 

ness within the United States and not having a place of business 
therein. 

(/) The entire tax Uability reported on individual returns for 1948 
which are taxed under section 107 of the Code, if paid during 1948, 
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 refundable; 
tax overpayment is not a part of the tax liability in this report. 

(h) Collections for 1948 do not include the final balance of tax due 
on 1948 returns (due January-March 15, 1949), the last payment on 
1948 declaration of estimated tax (due January 15, 1949), nor any of 
the estimated tax on the 1948 declaration of farmers who file their 
original declaration on January 15, 1949. 

(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 1948, while this report includes fiscal year returns 
ending within the period July 1948 through June 1949 and part year 
returns with the greater number of months in 1948. 

DESCRIPTION OF THE SAMPLE AND LIMITATIONS OF DATA 

The statistical program with respect to individual income tax returns 
filed for the tax year 1948 called for extensive classifications and tabu- 
lations on a total United States basis, and for a distribution of returns, 
income, and tax, by size of income, as well as aggregates of selected 
items, for each State. To accomplish this program, a stratified 
sample was prescribed, with uniform representation of all States 
according to the same sample ratio at each level of stratification. The 
various strata established for sampling purposes were determined 
largely with reference to the classification and reporting systems ad- 
hered to by collectors in their administrative processing of returns. 
The sampling methods prescribed for each of the sampling strata 
were determined in such manner as to satisfy the requirements of 
randomness, without unduly interrupting or complicating the col- 
lectors' fundamental duties of assessment, collection, and refunding 
of tax. 

There are discussed below the composition of the sample, the selec- 
tion methods prescribed, the universe sizes, the weighting procedures, 
and the limitations of the data in terms of sampling variability. 
The stratification pattern evolved for 1948 is discussed in terms of 
(a) the thirteen major population groups available in collectors' 
offices for sampling; (6) the further two-wa}^ subdivision of each of 
three of these groups, introduced for purposes of reducing sampling 
variability, yielding a total of sixteen classes; and (c) the four com- 
posite strata employed for estimating purposes. A table is presented 
on page 49 showing, for each of the four 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 1948 include returns filed on 
Form 1040 A and returns filed on Form 1040. Returns filed on Form 
1040 are segregated in collectors' offices into two groups — (1) returns 
under the audit jurisdiction of the collector of internal revenue, here- 



STATISTICS OF INCOME FOR 19 48, PART 1 45 

inafter 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 income under $7,000 
and total receipts from business, if any, under $25,000. Agent re- 
turns. Form 1040, are those showing adjusted gross income of $7,000 
or more or total receipts from business of $25,000 or more. Agent 
returns. Form 1040, are sorted into two classes, one for returns with 
adjusted gross income under $25,000, and the other for returns with 
adjusted gross income $25,000 or more. 

Keturns in each of the four primary categories — Form 1040 A, 
collector Form 1040, agent Form 1040 with adjusted gross income 
under $25,000, and agent Form 1040 with adjusted gross income 
$25,000 or more — are further segregated according to year-end 
adjustment in tax status, determined by comparison of tax liability 
with withholding and declaration payments, into three basic groups — 
namely, (a) taxable assessable, (b) overpayment, and (c) even. 
Taxable assessable returns are taxable returns showing tax withheld 
and payments on declaration of estimated tax totaling less than tax 
liability. Overpayment returns are (1) taxable returns showing tax 
withheld and payments on declaration of estimated tax in excess of 
tax liability, and (2) nontaxable returns showing tax withheld and/or 
payments on declaration of estimated tax. Even returns are (1) 
taxable returns showing tax withheld and payments on declaration 
of estimated tax equal to tax liability, and (2) nontaxable returns 
showing no tax withheld or payments on declaration of estimated 
tax. Separate classes and controls are provided for taxable even 
returns and for nontaxable returns with no prepayments in the 
Form 1040A areas, so that four basic groups are considered for this 
body of returns. For administrative purposes, additional categories 
within the basic groups outlined above are provided in the segregation 
procedures, but separate controls are not maintained for such cate- 
gories, and they are not distinguished for sample selection purposes. 

In summary, the 13 population groups constituting the sample 
selection strata for 1948 are as follows: 

Form 1040 A: 

(1) Taxable assessable 

(2) Overpayment 

(3) Taxable even 

(4) Nontaxable no prepayment 

Collector Form 1040: 

(5) Taxable assessable 

(6) Overpayment 

(7) Even 

Agent Form 1040 with adjusted gross income under $25,000: 

(8) Taxable assessable 

(9) Overpayment 

(10) Even 

Agent Form 1040 with adjusted gross income $25,000 or more: 

(11) Taxable assessable 

(12) Overpayment 

(13) Even 

For sample purposes, 1 percent coverage was prescribed for returns 
in each of the above groups (1) to (7), inclusive. Returns in the three 
groups (8), (9), and (10) were segregated into those with adjusted 



46 STATISTICS OF INCOME FOR 19 48, PART 1 

gross income under $10,000 and those with adjusted gross income from 
$10,000 to $25,000. Ten percent coverage was prescribed for the 
"Under $10,000" adjusted gross income elements among groups (8), 
(9), and (10), and 20 percent for returns with adjusted gross income 
from $10,000 to $25,000. One hundred percent coverage was pre- 
scribed for returns in groups (11), (12), and (13)— namely, those with 
adjusted gross income $25,000 or more. A total of 16 strata, com- 
prising a single stratum for each of the classification groups (1) to (7), 
inclusive; two strata for each of the classification groups (8), (9), and 
(10); and a single stratum for each of the classification groups (11), 
(12), and (13) were thus distinguished for sample selection purposes. 

The 1, 10, 20, and 100 percent coverages specified for the various 
sampling strata were uniformly applicable to returns filed in each of 
the collection districts. Precise 1, 10, and 20 percent samples were 
not achieved, principally because of the particular sampling techniques 
employed. Accordingly, the universe populations relating to the 
separate strata distinguished for sample selection purposes were inde- 
pendently determined and compared with the corresponding samples. 
The weighting factors made allowances for the deviation of actual 
sample sizes from prescribed sample sizes. 

SELECTION OP THE SAMPLE 

As returns, Form 1040, were received in collectors' offices, they were 
assigned serial numbers and 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, agent returns 
with adjusted gross income under $25,000, and agent returns with 
adjusted gross income $25,000 or more. Within each of these cate- 
gories, separate series of numbers were provided for taxable assessable 
returns, overpayment returns, and even returns. "Short" blocks, con- 
taining less than 100 returns, were occasionally formed, prmcipally in 
certain higher income classes where receipts were sparse and inter- 
mittent, in order to preclude delay in processing until full blocks were 
accumulated. "Short" blocks were also employed for rare and termi- 
nal series where insufficient returns existed to permit the formation of 
complete blocks. After completion of the necessary assessment, 
refunding, or listing operations, the Form 1040 returns were available 
for sampling. 

As returns, .Form 1040.A., 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 returns, overpayment returns, taxable even 
returns, and nontaxable returns with no prepayments. Sixty days 
after completion of the necessary assessment and billing operations, 
the taxable assessable returns were available for sampling; the over- 
payment and even returns were available for sampling after completion 
of the necessary refunding and listing operations. 

The selection of the 1 percent sample of returns for each of the seven 
strata encompassed by returns. Form 1040A, and collector returns, 
Form 1040, was accomplished in the various collectors' offices. To 
achieve the maximum simplification for the collectors' offices, the 



STATISTICS OF INCOME FOR 1948, PART 1 47 

sample selection operation was prescribed in terms of blocks, one block 
out of each hundred being required. Collectors' offices were in- 
structed to withdraw for sample purposes all blocks with block 
number ending in "50" (representing the fifty -first of each successive 
100 blocks) from among the various categories of returns, Form 1040 A, 
and collector returns, Form 1040. Although selection of the above 
blocks represents a departure from a true 1 percent formula, neverthe- 
less 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. 

Prior to 1948 all agent returns. Form 1040, were transmitted to 
Washington and the selection of the statistical sample of such returns 
was accomplished in the Statistics Division. For 1948, however, 
agent returns were retained in collectors' offices where selection of the 
sample of such returns was accomplished. Also for 1948, separate 
classifications for blocking purposes were provided for agent returns 
with adjusted gross income under $25,000 and for agent returns with 
adjusted gross income $25,000 or more, so that it was feasible for 
collectors to apply different sampling rates in the "Under $25,000" and 
"$25,000 or more" income areas. Specifically, collectors' offices were 
instructed to withdraw all blocks with block number ending in "0" 
and "5" from among the various categories of agent returns with 
adjusted gross income under $25,000, and all blocks of returns with 
adjusted gross income of $25,000 or more. The blocks with block 
number ending in "0" and "5" approximated a 20 percent sample. 
In the case of returns with adjusted gross income under $10,000, 
subsampiing to achieve an approximate 10 percent sample was effected 
in Washington by discarding the "Under $10,000" components of 
blocks with block number ending "5." The retained "Under $10,000" 
components of blocks with block number endmg in "0" approximated 
a 10 percent sample; the $10,000 to $25,000 components of blocks 
with block number endmg in "0" and "5" approximated a 20 percent 
sample. 

To the extent that there exists homogeneity within blocks, the 
efficiency of the sample selected by block sampling procedures is 
lessened. The degrees of variability shown on page 50 take into 
account intrablock correlation. 

UNIVERSE SIZES 

The primary sources of universe data for 1948 were statements 
submitted by the 64 collectors' offices showing the number of Form 
1040A and collector Form 1040 returns falling into each of the cate- 
gories (1) through (7), and the number of agent Form 1040 returns 
falling into groups (8) and (11) combined, (9) and (12) combined, and 
(10) and (13) combined. One hundred percent representation in the 
sample was prescribed for agent returns with adjusted gross income 
$25,000 and ov^er, classified in groups (11), (12), and (13) ; the numbers 
of such returns receiv^ed were subtracted from the combined counts 
of agent returns with adjusted gross income under $25,000 and with 
adjusted gross income $25,000 or more for each district to derive the 
universes with respect to groups (8), (9), and (10). These derived 
universes were then resolved into then- "Under $10,000" and "$10,000 



48 STATISTICS OF INCOME FOR 1948, PART 1 

to $25,000" components on the basis of the relative numbers of such 
returns observed in the sample, taking into account the comparative 
number of blocks ending in "0" and "5" received from each district. 
The foregoing estimating procedures v^^ith respect to the partitioning 
of the "Under $25,000" universes differed from prior years when 
precise universes vnth respect to all income stratification levels among 
agent returns were determined as part of the sampling process. 

Altogether, three distinct income groups among Form 1040 returns 
were recognized in collectors' offices in the segregation and blocking 
procedures — namely, (1) returns with adjusted gross income under 
$7,000 and total receipts from business, if any, under $25,000, desig- 
nated herein as collector returns, (2) returns with adjusted gross 
income from $7,000 to $25,000, and returns with adjusted gross income 
under $7,000 and total receipts from business $25,000 or more, desig- 
nated as agent returns, and (3) returns with adjusted gross income 
$25,000 or more, also designated as agent returns. Analysis of the 
sample received disclosed that a number of returns were segregated and 
blocked erroneously — that is, returns properly classifiable in a specific 
group (1), (2), or (3) were classified in either of the other two groups. 
Throughout the sample selection, tabulation, and weighting opera- 
tions, such returns were processed according to the strata in which 
they were blocked. After extension, the data on erroneously classified 
returns were merged vidth the strata with which their income sizes 
were identified, so that the size distributions reflect the income re- 
ported and not the classes into which returns were sorted for admin- 
istrative purposes. The degree of overlapping between collector and 
agent returns, as indicated by analysis of the sample, is relatively 
negligible in occurrence and in effect on the final data. The largest 
body of erroneously segregated returns comprises approximately 
twenty-nine thousand returns with adjusted gross income under 
$25,000, classified among those with adjusted gross income $25,000 
or more. Since they are completely represented in the sample, their 
effect on the final data for the lesser income returns is in the direction 
of reducing sampling error. The most consequential body of erro- 
neously segregated returns comprises an estimated total in the uni- 
verse of about fourteen thousand returns with adjusted gross income 
$25,000 or more, erroneously classified among the lesser income agent 
returns. The effect of this group is to introduce an estimated element 
into the data for the larger income area, which otherwise are based 
upon a complete count. 

The aggregates of reported stratum universes for all collection 
districts, after such adjustments as were clearly indicated by second- 
ary sources, and after the partitioning of reported universes of agent 
returns into adjusted gross income strata, 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 stratum universes provided the basis for a series of 
independent collection district weights for purposes of the State 
income distributions in table 11 and the State selected aggregates in 
table 12. 

WEIGHTING PROCEDURES 

Although the sampling pattern for 1948 called for 16 distinct strata 
for sample selection and universe determination purposes, it was pos- 



STATISTICS OF INCOME FOR 1948, PART 1 



49 



sible to achieve a substantial degree of simplification in the tabulating 
and weighting operations by combination of multiple strata, where the 
data in the tables are composites of strata subject to the same sample 
selection ratio and where the percentage representations attained 
for the strata were in close agreement. For example, in the case of 
the Form 1040A and collector Form 1040 returns, the proportions 
sampled for the seven 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 among agent returns, Form 1040, was accomplished for 
each of two income ranges — adjusted gross income under $10,000 and 
adjusted gross income $10,000 to $25,000, since representation of the 
various year-end adjustment statuses corresponded closely for each 
income range. 

In total, four strata were differentiated for tabulating and weight- 
ing purposes. These comprise (1) Form 1040A and collector returns, 
Form 1040; (2) agent returns. Form 1040, with adjusted gross income 
under $10,000; (3) agent returns, Form 1040, with adjusted gross 
income from $10,000 to $25,000; and (4) agent returns, Form 1040, 
with adjusted gross income $25,000 or more. 

The table below presents, for each of the four estimating strata, the 
number of returns in the universe and the number of returns in the 
sample. 

Individual returns for 1948: Number of returns filed and number of returns in 
sample by estimating strata 

[Number of returns in thousands] 



Estimating strata 



Number of 

returns 

filed 



Number of 

returns 
in sample 



Form 1040A and collector returns, Form 1040 

Agent returns, Form 1040, with adjusted gross income under $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 or more ' 

Total, all returns 



49,159 

1,700 

945 

268 



480 
171 
181 
263 



52, 072 



1,100 



> An estimated fourteen thousand returns with adjusted gross income $25,000 or more were erroneously 
classified among returns with adjusted gross income under $25,000. The sample of these returns was tab- 
ulated and weighted as part of the $10,000 to $25,000 estimating stratum, and the total number of such 
returns filed and the number in the sample are included among corresponding data for the ' '$10 ,000 to $25,000" 
Stratum in this table. However, in statistical tables distributing returns by size of adjusted gross income, 
they are classified according to size of income reported. 

' Approximately twenty-nine thousand returns with adjusted gross income under $25,000 were erroneously 
classified among returns with adjusted gross income $25,000 or more. These returns were all included in 
the sample and were tabulated as part of the "$25,000 or more" stratum. However, in statistical tables 
distributms returns by size of adjusted gross income they are classified according to size of income reported. 



SAMPLING VARIABILITY 



Insofar as data in this volume are tabulated from samples, they are 
subject to sampling variabihty. The degrees of variability shown on 
page 50 in terms of relative errors relate to specific frequency levels 
and not to money amounts. Each of the various income areas con- 
stituting an independent estimating stratum has its own variability 
pattern; accordingly, the relative errors are presented separately for 
three distinct income areas, 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 



50 



STATISTICS OF INCOME FOR 19 48, PART 1 



$10,000 to $25,000. Group (1) is a composite, collector returns con- 
tributing about 99 percent of the total population 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 frequency, which would 
have resulted from tabulation of the entire universe, by less than twice 
the standard error. Variation beyond the two-error limit would 
occm- 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 distributions in this volume, unless otherwise footnoted, 
are subject to maximum variation of less than 30 percent. Frequen- 
cies 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, how- 
ever, included in the totals. 

Sampling variability at selected frequency levels 





Returns with adjusted gross 
income under $7,000 


Beturns with adjusted 
gross income from 
$7,000 to $10,000 


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


If the number of re- 
turns in a cell of a 
table is— 


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


And the 
relative 
sampling 
error ex- 
pressed 
as a per- 
cent is— 


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


And the 
relative 
sampling 
error ex- 
pressed 
as a per- 
cent is— 


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


And the 
relative 
sampling 
error ex- 
pressed 
as a per- 
cent is— 


600 


0- 1, 200 

3, 000- 7, 000 

7, OOO- 13, 000 

20, 000- 30, 000 

43, 000- 57, 000 

67, 000- 83, 000 

91,000- 109,000 

235,000- 265,000 

480,000- 520,000 

727,000- 773,000 

970, 000-1, 030, 000 

1, 960, 000-2, 040, 000 


140 
40 
28 
20 
14 
10 
9 
6 
4 
3 
3 
2 


300- 700 

4,300- 5,700 

9, 100- 10, 900 

23. 500- 26, 500 

48, 000- 52, 000 

72, 700- 77, 300 

97, 000-103, 000 

245, 000-255, 000 

495, 000-505, 000 


40 
14 
9 
6 
4 
3 
3 
2 
1 


350- 650 

4,500- 5,500 

9, 400- 10, 600 

24, 000- 2b, 000 

48, 500- 51, ,500 

73, 500- 76, 500 

98, 000-102, 000 

247, 000-253, 000 


30 


5,000 


10 


10,000 


6 


25,000 


4 


60,000 


3 


75,000 


2 


100,000 


2 


250,000 


1 


500 000 




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 variability 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 varia- 
bilities at specific levels are not constant, but depend on the interrela- 
tionship of the contributing strata. 

As previously stated, uniform sample selection ratios within each 
sampling stratum were prescribed for all collection districts; however, 



STATISTICS OF INCOME FOR 1948, PART 1 51 

in view of the block sampling technique applied, some differences 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 basic 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 con- 
fined to cell frequencies. Specific consideration has not been given 
to associated money amounts; howev^er, the homogeneity within the 
strata employed for sampling purposes, and the large number of re- 
turns included in the samples, together with the progressively in- 
creased sample sizes in the higher income areas, generally serve to limit 
the sampling variability with respect to such amounts. An exception 
occurs in the case of returns with no adjusted gross income. Stratifi- 
cation 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, distinct from returns with adjusted 
gross income. Returns, Form 1040, with adjusted gross deficit, re- 
gardless of size of deficit, and with total receipts from business, if any, 
under $25,000, were classified along with the much larger group of 
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 among agent returns with 
adjusted gross income under $25,000 and were processed statistically 
among agent returns with adjusted gross income under $10,000. 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 consti- 
tute 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 presentation on a State basis. The 
distributions in basic tables 11 and 12 were derived from the basic 
sample of 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 



52 STATISTICS OF INCOME FOR 1948, PART 1 

districts for the national distributions and an independent series of 
weights for each collection district for the State distributions, and 
(6) the use of rounded weighting factors. 

A difference between the two series in the $25,000 or more adjusted 
gross income area, results from the late receipt of a few hundred re- 
turns. These were included in the State distributions in tables 11 
and 12, but were not available in time to be incorporated in the 
national distributions. 

HISTORICAL DATA 

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

1944-1948 

A resume of significant data from the individual returns and returns 
of fiduciaries, 1913-1943, and from individual returns, 1944-1948, is 
presented in basic tables 13 through 16. 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 Commis- 
sioner 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 tabu- 
lated from individual returns. Forms 1040 and 1040A, with net income 
and with no net income, and from taxable fiduciary returns for estates 
and trusts, filed on Form 1041 or filed (improperly) on Form 1040, 
including for 1937 nontaxable fiduciary returns for estates and trusts 
which were filed (improperly) on Form 1040. Data for 1941-1943 
are tabulated from individual returns. Form 1040, with net income 
and with no net income, optional returns. Form 1040A, with gross 
income not over $3,000, and taxable fiduciary returns. Form 1041 (or 
Form 1040). Data are tabulated for 1944-1947 from individual 
returns, Form W-2 and Form 1040, and for 1948 from individual 
returns. Form 1040A and Form 1040, with adjusted gross income or 
with no adjusted gross income. 

Basic table 13 shows historical data for the number of taxable and 
nontaxable returns, the income, tax, and tax credits; basic table 14 
shows by income years the number of returns, the income, tax, and 
effective tax rate tabulated by income classes; table 15 shows for each 
year sources of income, deductions, and net income or deficit for all 
returns; and table 16 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 1913-1948 are summarized on pages 426-447. 
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. 



STATISTICS OF INCOME FOR 1948, PART 1 53 

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 444-445, presents a resume of the changes in tax laws pertaining 
to gains and losses on sales of capital assets, and, in basic table 15 
which shows sources of income and deductions, the amounts of net 
gain and net loss from sales of capital assets are tabulated as presented 
in previous reports. 

The revenue acts in effect from January 1, 1922, through December 
31, 1933, provide for the special taxation of the net gain resulting 
from sales or exchanges of capital assets, and the revenue acts in 
effect from January 1, 1924, through December 31, 1933, provide for 
a tax credit on account of the net loss resulting from sales or exchanges 
of such capital assets. Under these acts, the term "Capital assets" 
means property held by the taxpayer 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 per- 
sonal 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 12}^ percent is taken is 
not tabulated and is not taken into account in computing "Total de- 
ductions" or "Net income" for 1924-1933. "Capital net loss" when 
reported by the taxpayer as a deduction {a) in computing "Net in- 
come" is included in "Other deductions" for 1924-1928, and in "Net 
loss from sales of real estate, stocks, bonds, etc.," for 1929-1933, and 
{h) in computing "Deficit" is included in "Other deductions" for 1928 
and in "Net loss from sales of real estate, stocks, bonds, etc.," for 
1929-1933. "Capital net loss" not taken into account by the tax- 
payer as a deduction in computing "Net income," and for which no tax 
credit of 12)^ percent is taken, is not included in "Total deductions" 
for 1924-1933; and "Capital net loss" not taken into account in com- 
puting "Deficit" is not included in "Total deductions" for 1928-1931, 
but for 1932 and 1933 is tabulated in "Net loss" from sales of real 
estate, stocks, bonds, etc., and both "Total deductions" and "Deficit" 
are adjusted to correspond. 

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

Under the provisions of the Revenue Acts of 1934 and 1936 (in effect 
January 1, 1934, through December 31, 1937), the definition of capital 
assets is expanded to include assets of the taxpayer, regardless of HmA 



54 STATISTICS OF INCOME FOR 1918, PART 1 

held, instead of assets held over 2 years. Certain percentages of the 
gain or loss recognized upon such sales or exchanges are taken into 
account in computing net income. These percentages, which vary- 
according to the period for which the assets have been held, are: 100 
percent of the gain or loss from sales of capital assets held not over 1 
year; 80 percent of the gain or loss from sales of capital assets held 
over 1 year but not over 2 years; 60 percent of the gain or loss from 
sales of capital assets held over 2 years but not over 5 years; 40 percent 
of the gain or loss from sales of capital assets held over 5 years but 
not over 10 years; and 30 percent of the gain or loss from sales of 
capital assets held over 10 years. The deduction for net capital loss 
(that is, after the percentages are 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 re- 
turns, husband and wife are considered separate taxpayers and allow- 
ance of losses from sales of capital assets of one spouse is in all cases 
to be 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 re- 
turns, Form 1041, for 1937, includes net capital gain or loss computed 
in accordance with the limitations stated in the preceding paragraph. 
The net capital gain or loss, as reported for this period, excludes that 
received through partnerships and fiduciaries. It is not possible, by 
using the net capital gain and net capital loss on the returns for these 
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 
los«" reported on returns for prior years. 

Under the provisions of the Revenue A.ct of 1938 and of the Internal 
Revenue Code as originally enacted, the definition of capital assets 
is the same as that under the provisions of the Re\^enue Acts of 1934 
and 1936, except that property used in trade or business of a character 
which is subject to the allowance for depreciation is excluded; and 
securities (stocks and bonds) which became worthless during the tax- 
able year are considered as loss from sales or exchanges of capital 
assets. The Revenue Act of 1941, amending the Code, excludes from 
capital assets an obligation of the United States or any possession 
thereof, or of a State or Territory or any political subdivision thereof, 
or the District of Columbia, issued on or after March 1, 1941, on a 
discount basis and payable without interest at a fixed maturity date 
not exceeding 1 year from date of issue. 

Under the 1938 act, the percentages of the recognized gains or losses 
from the sales or exchanges of capital assets to be taken into account 
in computing net incom.e for the years 1938-1941 difl'er from the per- 
centages of gains or losses from such sales to be taken into account for 
1934-1937, and the number of periods of time for which the assets 
were held are reduced from five to three. The percentages, varying 
according to the length of time the assets were held, arc: 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 



STATISTICS OF INCOME FOR 1948, PART 1 55 

months but not over 24 months; 50 percent of the gain or loss from 
sales of capital assets held over 24 months. The net capital gain or 
loss is separated into short-term and long-term. Net short-term gain 
or loss is that from the sales or exchanges of capital assets held 18 
months or less, and net long-term gain or loss is that from the sales or 
exchanges of capital assets held over 18 months. Net short-term gain, 
net long-term gain, and net long-term loss are taken into account in 
computing current year net income. Net short-term loss, however, 
is not deductible in computing current year net income. 

The net short-term capital loss sustained in any 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 permitted. The 
amount of short-term capital loss carried over into 1939-1941, tabu- 
lated for Statistics of Income (see page 60), is only the amount used 
against the current year short-term gains reported on returns showing 
a net gain from sales of capital assets; amounts of the carry-over in 
excess of the current year short-term gains having been disregarded. 
The 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 deduction for net short-term capital loss of pre- 
ceding taxable year, whereas, in 1938, such a deduction was not allow- 
able. 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" pubhshed for 1938. The item "Net 
short-term capital loss of preceding taxable year deducted," pub- 
lished for 1940 and 1941, is comparable with "Prior year net short- 
term capital loss deducted," published for the first time in 1939. 
Net long-term capital gain and loss for the years 1938-1941 are com- 
parable. 

The amounts of "Net short-term capital gain" and "Net long-term 
capital gain (or loss)" shown on the returns and tabulated for the in- 
come years 1938-1941, are not comparable with "Net capital gain (or 
loss)" for the income years 1934-1937 because, for 1938-1941, the 
periods of time for which the assets were held and the percentages of 
recognized gain or loss to be taken 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 de- 
ductible; 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 commom 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 capi- 
tal gain" and the "Net long-term capital gain (or loss)" to adjust 



56 STATISTICS OF INCOME FOR 1948, PART 1 

"Total income," "Total deductions," and Net income" for the income 
years 1938-1941 so that they will be comparable with these items for 
the income years 1934-1937. 

The Revenue Act of 1942 excludes real property used in trade or 
business of the taxpayer from the definition of capital assets; changes 
the periods of time for which an asset is held in determining short-term 
and long-term capital gain or loss; and changes the percentages of 
recognized gain or loss to be taken into accoimt 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 non- 
business debt which becomes totally worthless within the year is con- 
sidered a loss from the sale of a capital asset held not more than six 
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 property 
which is not a capital asset may be treated as gain or loss from the 
sale of a capital asset. Such gain or loss includes that from the sales 
of land and depreciable property used in business and from the cutting 
of timber under contract, if held more than 6 months. If the recog- 
nized gains upon sales or exchanges of such property plus the rec- 
ognized gains from compulsory or involuntary conversion (through 
seizure, condemnation, destruction, fire, or theft) of property used 
in business and of capital assets held more than 6 months, exceed 
the recognized losses from such sales, exchanges, and conversions, 
then such gains and losses are considered as gains and losses from 
sales of capital assets held more than 6 months. However, if such 
gains do not exceed such losses, then such gains and losses are not 
considered as gains or losses from sales of capital assets; but each 
gain is fully reported and each loss, if allowable at all, is deductible 
in full. 

Under the 1942 act, the capital loss 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 subsequent 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" 



STATISTICS OF INCOME FOR 1948, PART 1 57 

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 tax is determined from tax table) 
computed without regard to gains or losses from sales or exchanges 
of capital assets. For the purpose of computing the capital loss 
carry-over, "Net capital gain" means the excess of (1) the current 
year gains from sales or exchanges of capital assets plus the smaller 
of $1,000 or net income (or for 1944 and thereafter adjusted gross 
income if tax is determined from tax table) 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 1943-1948 returns. The carry-over reported on the 
1942 returns, a 1-year carry-over of the disallowed net short-term 
capital loss, is limited to the net income for 1941 as well as to the net 
short-term capital gain of 1942; whereas, the carry-over reported on 
a return for 1943 through 1948 is the cumulation of disallowed net 
capital losses sustained in the preceding 5 year period but not prior 
to 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 a carry-over 
from any year, or any portion thereof not eliminated in the interim 
may be repeatedly reported in five succeeding years. The capital 
loss carry-over reported on returns for 1942 through 1948 is tabulated 
from returns with a net loss from sales of capital assets as well as 
from returns with a net gain from such sales (see page 60) . 

The "Net gain from sales of capital assets," reported and tabulated 
for 1942, is a combination of the net short- and long-term capital 
gains and losses 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 1943-1948, 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 of a "Net loss from sales of capital assets" 
for 1942-1948 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 tax is determined from tax table) 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 1943-1948, the allowable deduction 
may consist of the carry-over, or the current year capital loss, or 
partly of the carry-over and partly of the current year capital loss. 

The net gain or loss from sales of capital assets reported and tabu- 
lated for 1942-1948 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 1942-1948. It is impossible to adjust 
"Total income," "Total deductions," or "Net income," for 1942-43, 

223090—53 5 



58 STATISTICS OF INCOME FOR 19 48, PAET 1 

nor adjusted gross income for 1944-1948, 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 444-445. 

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 interest. 
The amount of capital loss carry-over tabulated from individual 
returns and from taxable fiduciary returns for the income years 
1939-1948 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 succeed- 
ing 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; how- 
ever, the tabulated amount of carry-over is only the amount actually 
applied against the net short-term capital gain, that portion of the 
carry-over in excess of the net short-term capital gain having been 
disregarded. Thus the carry-over tabulated for these years is not, in 
all cases, the entire amount of 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 lim- 
ited 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 (6) the sum of current year capital gains (both 
short- and long-term) and the smaller of either $1,000 or net income 
(or for 1944 and thereafter adjusted gross income if tax is determined 
from tax table) 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 deduc- 



STATISTICS OF INCOME FOR 1948, PART 1 59 

tion from total income. Furthermore, the carry-over under the 1942 
act is not limited to the net income (or for 1944 and thereafter adjusted 
gross income if tax is determined from tax table), 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 for 
1944 and thereafter adjusted gross income if tax is determined from 
tax table) computed without regard to capital gains and losses, over 
(6) 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 succeeding years unless eliminated 
in the interim. 

The capital loss carry-over is tabulated from all returns with net 
gain or with net loss from sales of capital assets for the income years 
1943-1948. 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 disallowed 
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 netxapital 
loss sustained in 1945 and 1946, respectively. On the 1948 returns, 
the carry-over is the capital net loss sustained in 1947 together with 
the remaining capital loss carry-over from 1943-1946 not offset by 
net capital gains of the succeeding years 1944-1947. Because of this 
amassment, a carry-over or any portion thereof not previously 
absorbed within its 5-year period is repeatedly reported 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 1943-1948 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 deduction not exceed- 
ing $1,000. In cases where the current year capital loss exceeds 
the $1,000 deduction from income, no part of the carry-over is elimi- 
nated. When the carry-over consists of capital losses incurred in 
more than 1 year, the losses are elimiaated in the order in which the 
capital loss arose. 



60 



STATISTICS OF INCOME FOR 1948, PART 1 



Capital loss carry-over tabulated from individual and taxable fiduciary returns for 
1939-1943 and from individual returns for 1944-1948, by returns with net gain or 
with net loss from sales of capital assets and by returns with net income or adjusted 
gross income and returns with no net income or no adjusted gross income 

[In thonsands 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 
income 1939- 
43; adjusted 
gross income 
1944-48 


On returns 
with no net in- 
come 1939-43; 

no adjusted 

gross income 

1944-48 


Total 
capital 

loss 
carry- 
over 


On returns 
with net 
Income 1939- 
43; adjusted 
gross income 
1944-48 


On returns 
with no net in- 
come 1939-43; 
no adjusted 
gross income 
1944-48 


Individual returns and tax- 
able fiduciary returns: 
1939 - 


21, 601 

5,375 

3,977 

836 

19, 112 

11, 972 
27, 225 
19, 624 
14, 861 
20,001 


21, 231 

5,036 

3,977 

836 

18, 898 

11, 749 
26, 967 

19, 624 
14, 589 
19, 481 


371 
339 


1 






1940- - 


[ (Not tabulated) 


1941. 


1942.... 




1,989 
150. 617 

190, 396 
251, 346 
278, 228 
331, 896 
430, 449 


1,989 
144, 816 

187, 157 
244, 402 
273, 327 
288, 624 
422, 269 




1943 


214 

222 
258 


6,801 

3,239 
6,944 
4,901 
43, 272 
8,180 


Individual returns: 

1944 


1945.... 


1946 


1947 


272 
520 


1948 





Capital loss carry-over tabulated from taxable fiduciary returns for 1939-1948, 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 

1,145 


943 

172 

240 

5 

2,049 

1,841 

5.086 

4,9a3 

2,678 

1,145 




1 






1940 




[ (Not tabulated) 


1941 






1942 




23 
8,087 
5,754 
9,282 
7,948 
11, 446 
10, 915 


23 
7,130 
5,754 
9,282 
7,948 
11,446 
10, 915 




1943 


5 


987 


1944 




1946 






1946 






1947 - -. 






1948 













STATISTICS OF INCOME FOR 19 48, PART 1 



61 



PARTNERSHIP RETURNS OF INCOME, 1917-1948 

Partnership returns of income, except for the war excess-profits tax 
of 1917, are not subject to direct assessments of Federal income tax. 
However, every domestic partnership and every foreign partnership 
doing business in the United States or having an oflBce or place of 
business therein is required to file a return of income on Form 1065 
(facsimile on pages 490-497) . "The term 'partnership' includes a syndi- 
cate, group, pool, joint venture, or other unincorporated organization, 
through or by means of which any business, financial operation, or 
venture is carried on, and which is not, within the meaning of this 
title, a trust or estate or a corporation * * *" (section 3797(a) (2), 
Internal Revenue Code) . The distributive share of net profit or net 
loss of the partnership (whether distributed or not) is reported on the 
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 
1948, as a source of income or loss comprising adjusted gross income 
for individual returns. Form 1040, and as a source of income or loss 
comprising total income for taxable fiduciary returns, Form 1041. 

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 Director, Statistics Division, Internal 
Revenue Service, Washington 25, D. C. 

The number of partnership returns, Form 1065, filed for the income 
years 1917 through 1948, shown below as reported by the collectors of 
internal revenue, include calendar year returns, fiscal and part year 
returns filed during the succeeding calendar year regardless of month 
in which the income year ended, and delinquent returns. 



Number of 
partnership 
Income year: returns 

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' 

Income year: returru 

1933 J 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 

1948 929,677 



SOURCE BOOK OF STATISTICS OF INCOME 

The Source Book is a series of unpublished volumes containing 
comprehensive compilations of data which supplement the published 
reports, "Statistics of Income." The Source Book is maintained in 
the Statistics Division, Internal Revenue Service, and is available 
for research purposes to ojQ&cials of the Federal and State Governments 
and to quaMed representatives of accredited organizations upon the 



62 STATISTICS OF INCOME FOR 1948, PAET 1 

presentation of a written request addressed to the Commissioner of 
Internal Revenue. 

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

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

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

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

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



INDIVIDUAL INCOME TAX RETURNS, 1948 



BASIC TABLES 

Simple and cumulative distributions — by adjusted gross income 
classes : 

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

form of deduction: 

2. Income, deductions, exemption, and tax. 

3. Frequency distributions of returns for each specific source of 

income or loss, deductions, tax payments, and tax over- 
payment. 
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 adjusted 

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. Total number of exemptions, exemptions for age and blind- 

ness, exemptions other than age or blindness, and fre- 
quency distribution of returns by number of exemptions 
other than age or blindness. 
Capital gains and losses — by adjusted gross income classes: 

10. Short- and long-term capital gain and loss, capital loss 

carryover, and capital gain and loss reported. 
States and Territories: 

1 1 . Selected sources of income and tax. 

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

adjusted gross income classes. 

63 



STATISTICS OF INCOME FOR 1948, PART 1 



65 



Table 1. — Individual returns for 1948, by adjiisted 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 



Number 



Percent 
of total 



Cumulative distri- 
bution from 
highest income 
class 



Number 



Percent 
of total 



Cumulative distri- 
bution from 
lowest Income 
class 



Number 



Percent 
of total 



Returns with adjusted gross in- 
come, taxable and nontaxable: 

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 imder 80 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 , 

400 under 500 

500 under 750 

750 under 1,000 

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

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 or more 

Total 

Returns with no adjusted gross 
income, nontaxable.' 

Grand total 



3, 299, 919 

2, 151, 078 

2, 320, 024 

2, 473, 559 

2, 705, 328 

2, 871, 027 

3, 095, 370 

3, 142, 587 

3, 153, 567 

3, 158, 124 

3, 005, 132 

5, 326, 713 

4, 070, C31 

3, 047, 810 

2, 046, 937 

2, 310, 295 

1, 162, 828 

590, 026 

354, 540 

248, 517 

188, 222 

138, 553 

110,811 

87, 975 

73, 984 

236, 438 

122, 221 

70, 550 

76, 884 

37, 642 

21, 375 

13, 062 

8,466 

5,733 

4,089 

9,619 

3,122 

1,315 

708 

683 

269 

310 

105 

87 

29 

22 

4 

3 

4 



6.38 

4.16 

4.48 

4.78 

5.23 

5.56 

5.98 

6.07 

6.09 

6.10 

5.81 

10.29 

7.87 

5.89 

3.96 

4.46 

2.25 

1.14 

.69 

.48 

.36 

.27 

.21 

.17 

.14 

.46 

.24 

.14 

.15 

.07 

.04 

.03 

.02 

.01 

.01 

.02 

.01 

(«) 

(«) 

(«) 

m 
(«) 
m 
(«) 
(«) 
(«) 
(«) 
« 



51, 74.5, 697 

48, 445, 778 

46, 294, 700 

43, 974, 676 

41, 501, 117 

38, 795, 789 

35, 924, 762 

32, 829, 392 

29, 686, 805 

26, 533, 238 

23, 375, 114 

20, 369, 982 

15, 043, 269 

10, 973, 238 

7, 925, 428 

5, 878, 491 

3, 568, 196 

2, 405, 368 

1, 815, 342 

1, 460, 802 

1, 212, 285 

1, 024, 063 

885, 510 

774, 699 

686, 724 

612, 740 

376, 302 

254, 081 

183, 531 

106, 647 

69, 005 

47, 630 

34, 568 

26, 102 

20, 369 

16, 280 

6,661 

3,539 

2,224 

1,516 

833 

564 

254 

149 

62 

33 

11 

7 

4 



100. 00 

93.62 

89.47 

84.98 

80.20 

74.97 

69.43 

63.44 

57.37 

51.28 

45.17 

39.37 

29.07 

21.21 

15.32 

11.36 

6.90 

4.65 

3.51 

2.82 

2.34 

1.98 

1.71 

1.50 

1.33 

1.18 

.73 

.49 

.35 

.21 

.13 

.09 

.07 

.05 

.04 

.03 

.01 

.01 

C) 

m 
m 

(6) 

0) 

m 
(») 
(«) 
m 
(«) 
(«) 



299, 919 
450, 997 
771, 021 
244, 580 
949, 908 
820, 935 
916, 305 
058, 892 
212, 459 
370, 583 
375, 715 
702, 428 
772, 459 
820, 269 
867, 206 
177, 501 
340, 329 
930, 355 
284, 895 
533, 412 
721, 634 
860, 187 
970, 998 
058, 973 
132, 957 
369, 395 
491, 616 
562, 166 
639, 050 
676, 692 
698, 067 
711, 129 
719, 595 
725, 328 
729, 417 
739, 036 
742,158 

743, 473 
744, 181 

744, 864 
745, 133 

745, 443 
745, 548 
745, 635 
745, 664 
745, 686 
745, 690 
745, 693 
745, 697 



51, 745, 697 
326, 309 



100. 00 



6.38 
10.53 
15.02 
19.80 
25.03 
30.57 
36.56 
42.63 
48.72 
54.83 
60.63 
70.93 
78.79 
84.68 
88.64 
93.10 
95. 35 
96.49 
97.18 
97.66 
98.02 
98.29 
98.50 
98.67 
98.82 
99.27 
99.51 
99.65 
99.79 
99.87 
99.91 
99.93 
99.95 
99.96 
99.97 
99.99 
99.99 
99.99 
99.99 



99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
100. 00 



52, 072, 006 



(0 



For footnotes, see pp. 179-181; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 1, — Individual returns for 1948, by adjusted gross income classes: Simple 
and cumulative distributions of number of returns, adjusted gross income, and tax 
liability, with corresponding percentage distributions — Continued 

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



Adjusted gross income classes » 



Adjusted gross income > 



Simple distribution 



Amount 



Percent 
of total 



Cumulative distri- 
bution from 
highest income 
class 



Amount 



Percent 
of total 



Cumulative distri- 
bution from 
lowest income 

class 



Amount 



Percent 
of total 



Returns with adjusted gross in- 
come, taxable and nontaxable: 

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 

Sunder 3.6 

3.5 under 4. 

4 under 4.5 * 

4.5 under 5 

5 under 6 , 

6under 7. ., 

7 under 8 , 

Sunder 9. 

9 under 10 

10 under 11. 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25. 

25 under 30 

30 under 40... 

40 under 50. 

50 under 60 

60 under 70.. 

rounder 80 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 , 

250 under 300 

300 under 400 

400 under 500_ 

500 under 760 

750 under 1,000 

1,000 under 1,600. ., 

1,500 under 2,000. 

2,000 under 3,000. 

3,000 under 4,000.. , 

4,000 under 5,000 

5,000 or more... 

Total.. 

Returns with no adjusted gross 
income, nontaxable.^ 

Grand total 



928, 133 

1, 362, 360 

2, 031, 016 

2, 786, 711 

3, 716, 988 

4, 661, 841 

5, 807, 538 

6, 674, 789 

7, 489, 703 

8, 286, 416 

8, 634, 778 
17, 271, 352 
16, 213, 554 
13, 020, 768 

9, 695, 937 
12, 577, 683 

7, 492, 857 
4. 393, 964 

3, 000, 531 
2, 353, 259 
1, 970. 543 
1, 590, 030 
1, 383, 064 
1, 185, 725 

1, 071, 306 

4, 054, 251 

2, 717, 601 

1, 924, 696 

2, 639, 398 
1, 673, 713 
1, 165, 989 

844, 305 

632, 508 

486, 649 

387, 631 

1, 163, 456 

534, 345 

290, 723 

192, 616 

234, 178 

119, 172 

184, 624 

90, 180 

103, 037 

48, 530 

52, 532 

13, 279 

13, 362 

27, 332 



0.57 

.82 

1.24 

1.70 

2.26 

2.84 

3.54 

4.07 

4.56 

6.05 

6.26 

10.52 

9.27 

7.93 

5.91 

7.66 

4.56 

2.68 

1.83 

1.43 

1.20 

.97 

.84 

.72 

.65 

2.47 

1.66 

1.17 

1.61 

1.02 

.71 

.51 

.39 

.30 

.24 

.70 

.33 

.18 

.12 

.14 

.07 

.11 

.06 

.06 

.03 

.03 

.01 

.01 

.02 



164, 173, 861 

163, 246, 719 

161, 893, 359 

169, 862, 343 

157, 075, 632 

163, 358, 644 

148, 696, 803 

142, 889, 265 

136, 214, 476 

128, 724, 773 

120, 438, 368 

111, 803, 580 

94, 632, 228 

79, 318, 674 

66, 297, 906 

66, 601, 969 

44, 024, 286 

36. 531, 429 

32, 137, 466 

29, 136, 934 

26, 783, 676 

24, 813, 132 

23, 223, 102 

21, 840, 038 

20, 664, 313 

19, 683, 007 

15, 528, 756 

12, 811, 155 

10, 886, 459 

8, 247, 061 

6, 573, 348 

6, 407, 369 

4, 563, 054 

3, 930, 546 

3, 444, 897 

3, 057, 266 

1, 903, 810 

1, 369, 466 

1, 078, 742 

886, 126 

651, 948 

532, 776 

348, 252 

258, 072 

156, 035 

106, 506 

63, 973 

40, 694 

27, 332 



100.00 

99.43 

98.61 

97.37 

95.68 

93.41 

90.67 

87,04 

82.97 

78.41 

73.36 

68.10 

57.58 

48.31 

40.38 

34.48 

26.82 

22.25 

19.58 

17.76 

16.31 

15.11 

14.15 

13.30 

12.58 

11.93 

9.46 

7.80 

6.63 

6.02 

4.00 

3.29 

2.78 

2.39 

2.10 

1.86 

1.16 

.83 

.66 

.64 

.40 

.32 

.21 

.16 

.09 

.06 

.03 

.02 

.02 



928, 133 
2, 280, 493 
4, 311, 509 
7, 098, 220 
10, 815. 208 
16, 477, 049 
21, 284, 687 
27, 969, 376 
35, 449, 079 
43, 735, 494 
62, 370, 272 
69, 641, 624 
84, 856, 178 
97, 875, 946 
107, 571, 883 
120, 149, 666 
127, 642, 423 
132, 036, 387 
135, 036, 918 
137, 390, 177 

139, 360, 720 

140, 950, 750 

142, 333. 814 

143, 619, 539 

144, 590, 845 
148, 645, 096 
151, 362, 697 
153, 287, 393 
155, 926, 791 

157, 600, 504 

158, 766, 493 
169, 610, 798 
160, 243, 306 
160, 728, 955 
161, 116, 586 
162, 270, 042 

162, 804, 387 

163, 095, 110 
163, 287, 726 
163, 521, 904 
163, 641, 076 
163, 825, 600 

163, 915, 780 

164, 018, 817 
164, 067, 347 
164, 119, 879 
164, 133, 158 
164, 146, 520 
164, 173, 861 



164, 173, 861 
« 657, 847 



100. 00 
(0 



0.57 
1.39 
2.63 
4.32 
6.59 
9.43 
12.96 
17.03 
21.59 
26.64 
31.90 
42.42 
51.69 
59.62 
65.62 
73.18 
77.75 
80.42 
82.25 
83.69 
84.89 
85.85 
86.70 
87.42 
88.07 
90.54 
92.20 
93.37 
94.98 
96.00 
96.71 
97.22 
97.61 
97.90 
98.14 
98.84 
99.17 
99.34 
99.46 
99.60 
99.68 
99.79 
99.84 
99.91 
99.94 
99.97 
99.98 
99.98 
100.00 



» 163, 516, 014 



(') 



For footnotes, see pp. 179-181; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 1948, PART 1 



67 



Table 1. — Individual returns for 1948, 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 flgnres in thousands of dollara] 





Adjusted gross income classes • 


Tax liability » 






Simple distribution 


Cumulative distri- 
bution from 
highest Income 
class 


Cumulative distri- 
bution from 
lowest income 
class 






Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 




1 


Returns with adjusted gross in- 
come, taxable and nontaxable: 
Under 5 














1 


? 


5 under 75- 


2,965 

34, 741 

70, 450 

116, 965 

184, 240 

250, 783 

320, 946 

383, 632 

438, 229 

476, 419 

1, 006, 616 

983, 619 

899, 935 

787, 111 

1, 119, 689 

737,712 

472, 033 

344, 668 

286,812 

252, 268 

214, 571 

196, 008 

175, 004 

164, 193 

684, 138 

526, 578 

418, 906 

654, 532 

481, 756 

374, 132 

293,126 

234, 070 

188,812 

157, 020 

503, 298 

256, 026 

146,878 

100, 541 

127, 101 

67, 434 

103, 851 

52. 015 

61, 773 

28, 189 

31, 339 

7,771 

7,356 

15,287 


0.02 

.22 

.46 

.76 

1.19 

1.62 

2.08 

2.48 

2.84 

3.09 

6.52 

6.37 

5.83 

5.10 

7.25 

4.78 

3.06 

2.23 

1.86 

1.63 

1.39 

1.27 

1.13 

1.06 

4.43 

3.41 

2.71 

4.24 

3.12 

2.42 

1.90 

1.52 

1.22 

1.02 

3.26 

1.66 

.95 

.65 

.82 

.44 

.67 

.34 

.40 

.18 

.20 

.05 

.05 

.10 


15, 441, 529 

15, 438, 573 

15,403.832 

15, 333, 382 

15, 216, 417 

15, 032, 177 

14, 781, 394 

14, 460, 448 

14,076,816 

13, 638, 587 

13, 162, 168 

12, 155, 552 

11,171,933 

10, 271, 998 

9,484,887 

8, 365, 198 

7, 627, 486 

7,155,453 

6, 810, 785 

6, 523, 973 

6,271,705 

6, 057, 134 

5, 861, 126 

5, 686, 122 

5,521,929 

4, 837, 791 

4,311,213 

3, 892, 307 

3, 237, 775 

2, 756, 019 

2, 381, 887 

2, 088, 761 

1, 854, 691 

1,665,879 

1, 508, 859 

1, 005, 561 

749, 535 

602, 657 

602, 116 

375,015 

307, 581 

203, 730 

151, 715 

89. 942 

61, 753 

30,414 

22, 643 

15, 287 


100. 00 

99.98 

99.76 

99.30 

98.54 

97.35 

95.72 

93.65 

91.16 

88.32 

85.24 

78.72 

72.35 

66.52 

61.42 

54.17 

49.40 

46.34 

44.11 

42.25 

40.62 

39.23 

37.96 

36.82 

35.76 

31.33 

27.92 

25.21 

20.97 

17.85 

15.43 

13.53 

12.01 

10.79 

9.77 

6.51 

4.85 

3.90 

3.25 

2.43 

1.99 

1.32 

.98 

.58 

.40 

.20 

.16 

.10 


2,965 

37, 706 

108, 1.56 

225, 121 

409, 361 

660, 144 

981, 090 

1, 364, 722 

1, 802, 951 

2, 279, 370 

3, 285, 986 

4, 269, 605 
5, 169, 540 

5, 956, 651 

7, 076, 340 
7, 814, 052 

8, 286, 085 
8. 630, 753 

8, 917, 565 
9, 169. 833 

9. 384. 404 
9, 580, 412 
9, 755, 416 
9, 919, 609 

10, 603, 747 
11, 130, 325 
11,549,231 
12, 203, 763 

12, 685, 519 
13,059,651 

13, 352, 777 
13, 586, 847 
13, 775, 659 

13, 932, 679 
14, 435, 977 
14, 692, 003 
14, 838, 881 

14, 939, 422 
15, 066, 523 
15, 133, 957 

15, 237, 808 
15,289,823 
15, 351, 596 
15,379,785 
15,411,124 

15, 418, 895 

16, 426, 251 
15, 441, 529 


0.02 
.24 
.70 
1.46 
2.65 
4.28 
6.35 
8.84 
11.68 
14.76 
21.28 
27.65 
33.48 
38.58 
45.83 
50.60 
53.66 
55. 89 
57.75 
59,38 
60.77 
62.04 
63.18 
64.24 
68.67 
72.08 
74.79 
79.03 
82.15 
84.57 
86.47 
87.99 
89.21 
90.23 
93.49 
95.15 
96.10 
96. 75 
97.57 
98.01 
98.68 
99.02 
99.42 
99.60 
99.80 
99.85 
99.90 
100. 00 


2 


3 


75 under 1 - --- - 


3 


4 


1 under 1.25 


4 


fi 


1.25 under 1.5 -.- --- 


6 


6 


1 5 under 175 _ 


6 


7 


1 75 under 2 - 


7 


R 


2 under 2.25 - 


8 


q 


2 25 under 2.5 - 


9 


in 


2 5 under 2 75 -- 


10 


11 


2 75 under 3 .. 


11 


1? 


3 under 3 5 


12 


13 




13 


14 




14 


^'^ 


4 5 under 5 - . . 


15 


1R 


5 under 6 -- 


16 


17 




17 


IS 




18 


i<» 


8 under 9- -- - 


n 


on 


9 under 10 


20 


?i 


10 under 11 --- 


21 


?? 


11 under 12 . - 


22 


?s 


12 under 13 


23 


?4 


13 under 14 - 


24 


f^ 


14 under 15 . 


25 


?fi 


15 under 20 -- 


26 


?7 


20 under 25. 


27 


?8 


25imder30 -- 


?A 


m 


30 under 40- 


29 


an 


40 under 50 - 


30 


31 


50 under 60 


31 


3? 


60 under 70 


32 


33 


70 under 80- .- 


33 


34 


80 under 90 


34 


35 


90 under 100 


35 


36 


100 under 150 .. 


36 


37 


150 under 200 


37 


38 


200 under 250 - 


38 


31 


250 under 300 


39 


40 


300 under 400 


4n 


41 


400 under 500 


41 


4? 


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 or more - 


49 




Total- - - - 




fin 


15, 441, 529 


100. 00 










,50 


fil 


Returns with no adjusted gross 
income, nontaxable.* 

Grand total 










fil 


















fi? 


15, 441, 529 


100. 00 










fi? 

















For footnotes, see pp. 179-181; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 1948, PART 1 



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S?55 



STATISTICS OF INCOME FOR 1948, PART 1 



69 



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STATISTICS OF INCOME FOR 1948, PART 1 



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STATISTICS OF INCOME FOR 19 48, PART 1 



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STATISTICS OF INCOME FOR 1948, PART 1 



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102 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 4. — Individual returns for 1948 by adjusted gross income classes and by 

Frequency distri 

















[Classes in 


thonsanda 




Adjusted gross income 
classes < 


Number of 

taxable and 

nontaxable 

retiu-ns 




Number of returns by size of specific source 




















Under 
0.1 


0.1 

under 
0.2 


0.2 

tinder 
0.3 


0.3 

under 

0.4 


0.4 

imder 

0.5 


0.5 
under 

1 


1 

under 

1.5 




No adjusted gross in- 
come. « 
Under 0.5 


Number of returns with 


1 
1 


48,924 

2, 914, 810 

3, 562, 370 

4, 205, 353 
5, 114, 019 

5, 627, 560 
5, 607, 283 
8, 670, 628 
4, 626, 963 
3, Oil, 288 

874, 325 

581, 597 

110, 761 

33, 227 

11, 074 

305 

108 


«« 4, 347 

360,849 

23, 254 

24, 840 

15, 948 

14, 472 

9,660 

10, 793 

se 6, 785 

»« 8, 769 

4,328 

5,236 

1,138 

311 

176 

10 


30 3, 599 

572, 764 

27, 512 

25, 715 

17, 179 

14, 032 

9,633 

11, 966 

36 6, 491 

3« 5, 798 

4,437 

4,936 

1,002 

310 

171 

4 

1 


" 4, 514 

635, 906 

28, 784 

24, 856 

17, 251 

11,735 

9,978 

10, 798 

3« 5, 248 

39 4, 862 

3,540 

3,574 

845 

249 

113 

4 

1 


3« 3, 390 

654, 5-17 

29, 689 

25, 001 

16, 800 

11.304 

39 8, 267 

10, 949 

36 4, 580 

36 4, 822 

2,990 

3,356 

823 

196 

88 

3 

2 


39 3, 695 

664, 770 

35, 456 

25, 407 

18, 779 

12, 333 

36 7, 826 

36 8, 080 

36 5, 553 

36 4, 184 

2,513 

2, 703 

543 

155 


10, 144 

15.044 

3,383,116 

159, 149 

101, 540 

69,043 

42, 669 

46, 161 

23, 095 

19, 324 

11,335 

12,061 

2,273 

667 


39 5, 851 

39 5, 153 

17, 969 

3,874.865 

173, 853 

82. 893 

51, 592 

53, 557 

19, 609 

14, 622 

9,956 

10, .563 

2,021 

602 

207 

7 

4 


s 


0.5 under 1 . . 


4 




ri 


1.5 under 2 


fi 


2 under 2.5 - 


7 


2.5 under 3 


8 


3 under 4 


9 


4 under 5 • .. 


10 




11 


7 under 10 - 


1? 


10 under 25 


13 
1-1 


25 under 50 

50 under 100 . 




100 under 500 - 




85 



277 
9 
5 


16 
17 


500 under 1,000 




Total 




18 


45, 000, 595 


490, 916 


705, 550 


762, 258 


776, 807 


792,083 


3, 895, 912 


4, 323, 324 




No adjusted gross in- 
come. ' 
Under 0.5 




Number of returns 


1 

? 


21, 596 

42, 591 

168, 443 

192, 842 

187, 889 

204, 785 

208, 260 

438, 499 

371. 568 

509, 146 

345. 369 

449, 549 

124, 820 

42, 075 

13, 959 

387 

144 


"6,010 

19, 200 

58, 317 

62, 698 

65, 570 

79, 003 

91, 736 

189, 314 

149, 238 

196, 752 

98, 900 

72, 853 

8,791 

1,582 

274 

4 


3« 3, 545 

9,006 

28, 208 

31, 887 

29, 789 

33, 491 

34, 077 

75, 692 

67, 3.50 

85, 149 

49, 042 

45, 392 

6,632 

1,201 

224 


36 2, 142 

'9 4, 895 
17, 144 

16, 813 
15. 856 

17, 672 
19, 338 
40, 138 
32, 876 
44, 649 
30, 042 
30, 689 

4,889 

941 

168 

2 


36 2, 144 

36 3, 254 

13, 872 

11,423 

11, 082 

12, 371 

9,195 

26, 175 

21, 592 

28, 169 

21, 584 

22, 964 

3,910 

797 

143 

5 


39 1, 013 

39 2, 010 

9,621 

11,062 

39 8, 287 

10, 497 

36 7, 215 

18, 168 

17, 034 

20, 496 

15, 270 

19, 792 

3,394 

652 

107 

3 


'6 2, 501 

39 2, 813 

37, 844 

33, 778 

26, 143 

22, 622 

19, 995 

40, 254 

37, 291 

54, 997 

43, 896 

61, 760 

12, 099 

2,463 

426 

8 

1 


39 921 

'6 1, 051 
39 2. 373 
21,426 
15, 623 
9,874 
9, 195 
16,019 
13,670 

21, 734 

22, 621 
35, 966 

8,366 

1,825 

348 

4 


3 


0.5 under 1.. 


4 


1 under 1.5 


"i 


1.5 under 2 -. 


fi 


2 nnder 9.5 


7 


2.5 under 3 


8 


3 under 4 


fl 


4 under 5 *. 


in 


5 under 7 ., 


11 


7 under 10 


1? 


10 under 25- 


13 


25 under 50 


14 


50 under 100.. 


15 


100 under 500 


16 
17 


500 under 1,000 




Total 














18 


3, 321, 922 


1, 100, 242 


500, 685 


278, 154 


188, 680 


144. 621 


398, 894 


181,016 




No adjusted gros.s in- 
come. ' 
Under 0.5... 




Number of returns 


1 


29, 034 

69, 383 

240, 195 

275, 384 

271, 390 

285, 539 

305, 100 

603, 008 

455,005 

568,811 

324, 572 

381, 999 

104,950 

35, 943 

12, 715 

359 

140 


9,630 

36, 313 

110, 530 

127, 130 

134, 270 

1.59, 558 

178, 119 

362, 630 

264, 029 

335, 276 

151, 909 

121, 368 

19, 609 

4,635 

1,000 

10 

3 


'« 5, 405 

14, 475 

46, 091 

50,640 

55, 021 

47, 628 

54, 009 

100. 943 

80, 386 

89,818 

56, 237 

59, 106 

12, 406 

3,139 

716 

9 

3 


36 4, 227 

36 8, 592 

26, 837 

27, 251 
24, 223 
22, 025 
23,211 
46, 307 
38, 240 
42, 649 

28, 930 
37, 486 

8. 965 

2, 330 

632 

11 

2 


39 1,916 

36 4, 3,53 

1.5, 333 

18, 767 

15, 596 

12, 878 

11, 695 

27.811 

18, 361 

23. 141 

18, 174 

27, 150 

6,761 

1,944 

530 

3 

4 


39 1, 187 

36 2, 754 
11, 057 
11,390 

36 8, 891 
9,694 

36 8, 484 

15, 676 
12, 492 

16, 367 
12. 2.52 
18, 729 

5,566 

1,577 

421 

6 

3 


39 4, 072 

39 1, 904 

29, 121 

26, 440 

22, 191 

22, 007 

18, 226 

30, 106 

22, 519 

32. 537 

29, 567 

54, 135 

17. 695 

5.916 

1,654 

23 

7 


39 1, 127 

(») 

39 1, 153 

12, 693 

36 6,065 

39 5, 883 

39 4, 854 

39 8, 415 

39 7, 825 

13, 722 

11, .591 

23, 176 

9,658 

3,545 

1,166 

23 

4 


^ 


0. 5 under 1 


4 


1 under 1.5.. 


5 


1.5 under 2. 


fi 


2 under 2.5 


7 


2.5 under 3 


8 


3 under 4 


■9 


4 under 5*. . 


10 


5 under 7. . 


11 


7 under 10-. 


1? 


10 under 25 


n 


25 under 50 


14 


50 under 100 


15 


100 under 500 . 


16 
17 


500 under 1,000 

1,000 or more 




Total 


18 


3. 963, .527 


2, 016, 019 


676, 032 


341,918 


204, 417 


136, .546 


318, 120 


111,460 







For footnotes, see pp. 179-181; for extent to which data are estimated, see [)p. 44-52. 



STATISTICS OF INCOME FOR 19 48, PART 1 



103 



size of each specific source of income or loss comprising adjusted gross income: 
butions of returns 

of dollars] 



■-■ - 




Number of returns by size of specific source— Contii 








= 




lued 








1.8 

under 
2 


2 

under 

2.5 


2.5 

under 

3 


3 

under 
4 


4 

under 

6 


5 

mider 

10 


10 

under 

25 


25 

under 

60 


50 

under 

100 


100 

or 

more 




salaries and wages 




















" 3, 254 

«» 1, 893 

9,516 

26, 395 

4, 695, 480 

184, 631 

73, 997 

61, 718 

27, 837 

17, 695 

10, 274 

10, 338 

1,880 

503 

175 

3 

1 


"2,942 

" 1, 212 
•9 2, 976 

9,697 

35, 250 

5,165,046 

208, 623 

102, 194 

33, 668 

20, 628 

10, 716 

9,953 

1,960 

467 

144 

4 


•9 2,034 

38 1, 253 

39 1, 057 
39 4, 338 

13, 120 

40, 483 

5,111,615 

282, 594 

48, 759 

29, 128 

10, 802 

9,571 

1,628 

411 

146 

3 

3 


89 2, 123 

'9 825 
99 1, 503 
89 4, 105 
•9 7, 639 

17, 877 
67, 417 

8,007,288 
295, 761 
80, 176 
25, 040 

18, 760 
3,374 

883 

259 

8 

2 


89 1, 074 

(38) 

•9 1,034 

(38) 

(38) 

39 2, 721 

•6 3, 968 

57, 030 

4, 087, 819 

211, 939 

28, 504 

15, 647 

2,440 

663 

222 

6 

3 


86 1, 578 

(38) 
(38) 
(38) 
(38) 

39 926 

36 1, 905 

39 7, 374 

61, 349 

2, 588, 262 

745, 269 

109, 689 

9,857 

2,616 

878 

34 

13 


(38) 

(38) 
(38) 
(38) 
(38) 
(38) 
(38) 
(38) 
(38) 

89 1,077 

4,561 

364, 249 

35, 555 

6,108 

1,692 

51 

13 


(38) 


(39) 


(38) 


1 


38) 






3 






4 


(38) 






5 






Q 


(38) 
(.8) 
(38) 
(38) 
(38) 

951 

45, 242 

11, 345 

2,278 

49 

27 






7 






8 






9 






10 






11 


(38) 
180 

7,708 

2,779 

55 

19 


33" 

1,384 
54 
14 


12 
13 
14 
15 
16 
17 




5, 125, 590 


6, 605, 480 


5, 556, 945 


8, 533, 040 


4, 414, 707 


3, 531, 322 


414, 378 


60,041 


10, 756 


1,486 


18 


with dividends " 




m 

(») 

(38) 

'6 2, 401 

13, 881 

9,073 

«e 4, 773 

9,643 

»« 8, 302 

13, 400 

13, 455 

24, 871 

6,233 

1,474 

267 

2 

1 


(3.) 

(38) 
(38) 

J«931 
" 1, 112 

'9 7, 850 

'9 6, 740 

39 6, 563 

»9 4, 949 

9,653 

10, 104 

18, 886 

5,237 

1,198 

221 

3 

1 


(38) 

(38) 
(38) 


(18) 


(38) 

(38) 
(38) 
(38) 
(38) 
(38) 
(38) 
36 1, 910 

39 5, 707 

89 7, 334 

6,467 

15, 575 

5,755 

1,400 

284 

6 


(38) 

(38) 
(38) 
(39) 
(39) 
(39) 
(39) 
39 844 

89 1, 738 

9,440 

16, 647 

41, 061 

18, 958 

5,422 

1,054 

18 

4 


(38) 


(") 

(38) 


(89) 


(38) 


1 

f 


^38) 

(38) 
(38) 
(38) 
(38) 

36 7, 702 

36 7, 189 

10,074 

9,913 

21, 431 

7,279 

1,684 

350 

5 

1 








3 


(38) 
(38) 
(39) 
(39) 
(39) 

i"i 

39 313 

23, 785 

22, 352 

9,515 

1,926 

22 

9 








4 


(38) 
39 1,010 

39 4, 940 

36 5, 854 

39 4, 306 

39 7, 127 

7,115 

14, 459 

4,364 

1,057 

212 

7 








>> 








6 


(38) 
(88) 
(38) 
(38) 






7 






^ 


(38) 


(38) 


9 
10 






11 


39 154 

6,506 

7,723 

2,194 

35 

10 


(39) 

52 
3,121 
3,151 

38 
7 


3- 

20 

2,610 

225 

110 


12 

13 
14 
15 
16 






109, 046 


73, 989 


51,084 


68.101 


45, 234 


96, 762 


59, 251 


16, 774 


6,416 


2,973 


18 


with interest " 


























(38) 

0') 

(38) 
(38) 

"5,031 
»« 2, 924 

« 3, 621 

»» 4, 528 

'9 4, 293 

" 5, 784 

5,726 

12, 453 

5,939 

2,471 

893 

22 

6 


(38) 

(38) 
(38) 
(38) 
(38) 

39 2, 610 

39 1, 530 

39 2, 130 

39 2, 800 

»« 2, 638 

3,003 

7,805 

4,003 

1,757 

672 

12 


(38) 


(38) 

(38) 
(38) 
(38) 
(38) 
(38) 
(38) 
39 2, 541 

39 1, 075 

39 2, 183 

2,030 

5,958 

3,770 

1,945 

899 

25 

6 


(38) 


(39) 

(39) 
(39) 
(38) 


(38) 


(38) 


(38) 




1 




(39) 
(38) 










3 




(38) 








i\ 


(38) 

(38) 
39 1, 130 
89 1, 311 
39 1, 399 
39 2, 371 

2,056 

5,231 

2,852 

1,433 

618 

13 

6 








5 


(38) 
(38) 
(39) 

39 1, 385 

39 854 

1,193 

3,401 

2,204 

1,278 

650 

22 

4 


(38) 










6 










7 


(39) 
(39) 

39 1, 470 
1,892 
4,856 
4,147 
2,589 
1,549 
66 
24 










s 


(38) 
(38) 
(38) 

1,144 

1,258 

1,180 

995 

62 

29 


(39) 


(38) 




9 
10 








11 


(39) 

117 

172 

234 

25 

23 






1? 






13 


31 
66 
16 
10 


1 
20 
11 

6 


14 
15 
16 
17 






54, 917 


29, 535 


18. 846 


21, 354 


11,545 


17, 218 


4,855 


582 


125 


38 


18 



104 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 4, — Individual returns for 1948 by adjusted gross income classes and by 

Frequency distributions 



[Clasaes in thousands 



" 


.^djusted gross income 
classes i 

1 ■" 


Number of 

taxable and 

nontaxable 

returns 


Number of returns by 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 in- 
come. 9 
Under 5 


Number of returns with 


1 


36 1, 529 

12, 430 
50, 102 
59. 471 
51, 113 

36, 773 
30, 293 

37, 574 
27, 062 
27, 562 
15, 461 
18, 757 

5,676 

2,344 

1,127 

30 

13 


(") 

39 4, 810 

39 6, 700 

39 6, 701 

36 6, 722 

36 6, 940 

39 6, 821 

36 8, 665 

36 6, 163 

39 6, 323 

2,819 

2,936 

517 

168 

51 

1 

1 


(39) 

39 2, 900 

39 4, 400 

39 4, 820 

394,110 

39 3, 630 

39 3, 2.50 

39 5, 201 

36 3, 232 

39 2, 683 

1,612 

2,476 

600 

195 

65 

3 


(39) 
36 1, 000 

39 3, 200 
39 4, 210 
36 3, 330 
36 1, 520 

39 1, 910 

39 3, 041 

39 1, 730 

36 2, 041 

1,401 

1,298 

433 

142 

58 

2 


(39) 
39 1,810 

39 4, 800 

38 3,110 

36 2,710 
36 2. 910 

39 1, 500 
36 2, 961 
36 1, 332 
39 2, 061 

1,223 

1,632 

510 

181 

74 

2 

1 


(39) 

39 1, 000 
36 .3. 100 

36 3. 800 

39 2. 3] 1 

39 1, 531 

39 1,011 

38 1, 4,50 

36 1,010 

39 1, 120 

1,310 

1,002 

348 

116 

69 

1 


(39) 
(39) 

27,602 

15, 730 

9,920 

39 6, 541 

39 5, 950 

39 5, 275 

39 4, .539 

39 5, 674 

2,811 

3,408 

1,171 

476 

204 

4 

1 


(39) 

(39) 
(39) 
20. 900 

12, 600 

»9 7, 701 

»9 4, 541 

39 4, 951 

'9 3, 768 

39 2, 570 

1, 593 

1,871 

543 

247 

107 

6 

1 


3 




/[ 








p 




7 


2 5 under 3 


s 









10 




]] 




12 


10 under 25 


13 


25 under 50 . - 


14 


sounder 100 


15 

Ifi 


100 under 500 

500 under 1,000 




Total 

i 

No adjusted gross in- 
come. 9 
tJndfer 0.5 








18 


377, 317 


66, 439 


39, 388 


25, 616 


26, 849 


19, 199 


90, 327 


62. 311 










Number of n 


5turns with- 








[ 
1 

•> 


31, 488 

97, 959 

262, 415 

281, 348 

270, 102 

265, 863 

284, 801 

558. 212 

359, 136 

328, 974 

169, 839 

193, 298 

48, 932 

16, 165 

5,628 

183 

67 


39 3, 773 

17, 491 

29, 095 

41, 242 

47, 641 

59, 809 

75, 999 

105, 504 

85, 010 

70. 852 

27, 190 

21, 241 

4,115 

1,209 

405 

16 

3 


38 5, 664 

20, 433 

36, 295 

46, 254 

50, 429 

49, 716 

59, 338 

90, 436 

70, 747 

55, 567 

22, 0.58 

18, 462 

3,200 

951 

302 

6 

2 


39 3, 501 

17,827 
27, 458 

32. 261 

33, 972 
30, 807 
38, 334 
64, 745 
49, 390 
35, 581 
16, 618 
14. 983 

2,631 

687 

205 

8 


39 2, 727 

IS. 899 

22, 711 
24, 078 

23, 183 

24, 561 
24, 479 
53. 661 
32, 846 
28, 069 
13, 545 
11, 693 

2,423 

642 

197 

5 

2 


39 1, 630 

16, 411 
23, 650 
18. 601 

18. 840 
16, 753 
16, 264 
38, 886 
21, 1.54 

19, 689 
9, 4.50 
9,020 
1,889 

523 

150 

7 

2 


39 6, 975 

39 4, 309 

119. 337 

62, 340 

40, 624 

36, 771 

33, 938 

139, 544 

48, 822 

47, 933 

28. 679 

30, 457 

6,248 

1,789 

549 

14 

4 


39 2, 870 

39 1, 4,59 

s« 2, 394 

54, 488 

22. 292 

1.5,112 

12, 022 

21, 244 

18. 596 

22,983 

13, 173 

16,595 

4,079 

1,143 

397 

15 

3 


3 


5 under 1 


/\ 


1 under 1.5 


«; 




f\ 


2 under 2.5 


7 




8 









10 




11 




■\n 


10 under 25 - - -- 


13 


25 under 50 


14 


sounder 100 


1*1 


100 under 500 


16 
17 


500 under 1,000 

1,000 or more 




; Total 


18 


3, 174, 410 


590, 595 


529, 860 


369, 008 


283, 721 


212, 919 


608. 333 


208, 865 




No adjusted gross in- 
come. 9 
Under 7< - 












Ni 


imber of n 










19 
'>0 


22, 401 

714. 633 
36, 684 
35, 0.54 
12, 301 


36 5, 160 

276. 854 
12, 0,i6 
8,933 
2,346 


39 2, 672 

161, 892 
6,938 
6,052 
1,668 


39 2, 985 

90. 900 
4,847 
4,204 
1,157 


39 1, 768 

60, 807 

3, 398 

3,140 

957 


36 1, 043 

37, 176 

2,077 

2,213 

755 


'9 3, 591 

62, 279 
4,707 
5,526 
2,189 


»9 1, 055 

14, 191 

1.313 

2,282 

990 


■'1 




•)9 


10 under 25 


23 


25 or more 


94 


Total 


821. 073 


305, 379 


179, 252 


104, 093 


70, 070 


43, 264 


78, 292 


19,811 







For footnotes, see pp. 179-181; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 19 48, PART 1 



105 



size of each specific source of income or loss comprising adjusted gross income: 
of returns — Continued 

of dollars] 

Number of returns by size of specific source— Continued 



1.5 


2 


2.5 


3 


4 


5 


10 


under 


under 


under 


under 


under 


under 


under 


2 


2.5 


3 


4 


6 


10 


25 



25 

under 

50 



50 

under 

100 



annuities and pensions 



(3.) 



(39) 



(») 



(J9) 



(38) 

9,300 

" 3, 300 

" 2, 600 

'6 3,010 

" 2, 962 

" 2, 340 

"831 

1, 153 

346 

202 



(39) 
(39) 

'9 2, 600 
36 1, 400 
« 2, 010 
36 902 
»6 1, 130 

36 471 

670 

226 

111 

64 

3 

1 



(39) 

3« 1, 210 

(39) 

(39) 

(39) 
36 300 
36 431 

122 
57 
31 



(39) 
(39) 
(39) 
(39) 

36 460 

568 

269 

97 

75 

1 



(39) 
(39) 
36 170 
36 341 

123 

70 

38 

1 

2 



(39) 
(39) 

36 440 
700 
259 
160 
105 
1 



(39) 
36 271 

165 

88 

64 

2 

3 



26, 254 



3,771 



3,082 



1.567 



1,977 



613 



94 



rents and royalties profit 



3« 1, 322 

(39) 
(39) 
36 887 

30, 759 

11, 604 
'6 7, 320 

12, 473 
9.368 

11, 861 

9,218 

11, 783 

2,937 

939 

253 

8 

1 



(39) 

(39) 

(39) 

(39) 

36 1, 525 

19, 132 

36 5, 565 

36 8, 066 

36 5, 243 

36 8, 590 

5,952 

8,678 

2,417 

740 

214 

8 

1 



(39) 

(39) 
(39) 
(39) 
(39) 
(39) 

10.284 

36 6, 084 

36 3, 457 

36 5, 107 

4,522 

6.658 

1,915 

540 

190 



(39; 

(31 
(31 



(39) 

15. 702 

56 6, 400 

'6 7, 023 

5,610 

10. 012 

2, 950 

882 

291 

5 

6 



(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
36 1. 077 

36 6, 802 

36 6, 101 

3,573 

6,744 

2,179 

794 

244 

4 

4 



(39) 

(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
36 1, 220 

9,574 

10, 014 

16, 629 

5,564 

2,045 

640 

18 

11 



(39) 

(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 

36 226 

10, 247 

4,683 

1,862 

722 

15 



(39) 



(39) 



(39) 



(39) 
36 96 

1,666 

958 

393 

11 

5 



(39) 



(39) 



35 

457 
270 



(39) 



1 

4 

206 

27 



111. 707 



68,328 



40, 570 



51, 478 



28, 754 47, 792 18, 296 



3,160 



776 



248 18 



rents and royalties loss 



»6 ], 164 

«6 5, 443' 
86 472 

845^ 
578 



'6 932 

»9 1, 753 

36 262 

590 

343 



(39) 

«6 1, 263 

36 120 

86 322 

262 



(39) 

(39) 
36 191 

36 428 



(39) 

(39) 
36 111 
36 183 

198 



(39) 

(39) 
36 141 

36 228 
323 



(39) 

(39) 
(39) 
36 92 

162 



(39) 
(39) 



(39) 



(39) 



30 



(39) 



8,502 



3,i 



2,187 



2,251 



1,363 



1,871 



757 



36 



223090—53- 



106 



STATISTICS OF INCOME FOR 19 48, PART 1 



Table 4, — Individual returns for 1948 by adjusted gross income classes and by 

Frequency distributions 

[Classes in thonsanda 





Adjusted gross income 
classes i 


Number of 

taxable and 

nontaxable 

returns 


Number of returns by 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 in- 
come.' 
Under 0.5 


Number of returns with business 


1 
? 


12,164 

254, 221 

630, 915 

812, 758 

815, 545 

698, 259 

619, 413 

865, 528 

532, 044 

477, 465 

294, 944 

307, 238 

52, 518 

11, 723 

2,568 

48 

19 


"1,023 

32, 419 

12, 642 
16, 060 
14, 246 
14, 709 
15,339 
29, 491 

13, 647 
11, 758 

3,615 

2,111 

309 

94 

46 


3« 1, 192 

44, 350 

17, 780 

14, 933 
15, 119 

18, 481 
17, 249 
27, 899 

15, 500 
9,753 
3,395 
2,288 

345 
96 
28 


311 1, 054 

51, 488 

19, 955 

14, 933 

15, 450 

14, 799 

14.990 

24,079 

13, 946 

9,045 

3,003 

1,811 

282 

84 

25 

1 


"975 

53, 413 

25, 210 

16,928 

15, 933 

13, 341 

12, 818 

22, 539 

11, 353 

39 8, 258 

2,859 

2,040 

272 

72 

19 


36 822 

66, 048 

24, 197 

19, 657 

15, 609 

12, 520 

11, 979 

18, 210 

9,873 

39 8, 336 

2,356 

1,685 

238 

56 

15 

1 


36 2, 596 

36 4, 872 

522, 712 

109, 963 

73, 074 

54,224 

49,164 

66,666 

38, 811 

27, 216 

10, 549 

6,585 

1,056 

276 

60 

2 


'» 1, 233 

"891 

w 5, 524 

611, 229 

100, 286 

58,308 

40,287 

60,624 

29, 536 

21, 778 

7,925 

5,668 

748 

239 

62 

1 

1 


1 


0.5 under 1 


4 


1 under 1.5-. 


>i 


1.5 under 2 


fi 


9 nndRr 9. H 


7 


2.5 under 3 


H 


3 under 4.. . 


fl 


4 under 5 * - 


10 


5 under 7 . . 


11 


7 under 10 


1? 


10 under 25 


n 


25 under 50 


14 


sounder 100 


Ti 


100 under 500 


Ifi 


500 under 1,000 

1,000 or more 


17 








Total- 








1 




18 


6.387,370 


167, 508 


188, 408 


184, 945 


186, 030 


191, 502 


967, 826 


934, 330 




No adjusted gross in- 
come.' 
Under 7 « . .. . 




Number of returns with business 


19 
'>0 


244, 633 

512, 991 
21, 602 
27, 077 
14, 171 


20. 614 

79, 327 

2,518 

1.692 

419 


14, 788 

63, 496 

2,034 

1,748 

442 


14, 541 

57, 182 

1,734 

1.801 

425 


11, 429 

46, 652 

1,431 

1,638 

397 


12, 633 

39, 918 

1,437 

1,293 

389 


45, 245 

111, 460 
4,029 
4,810 
1,456 


27, 461 

50.076 
2,326 
2,979 
1,180 


?1 


7 under 10 . 


79 


10 under 25.. 


•>? 


25 or more . 




Total . 


1i\ 


820, 474 


104, 570 


82, 508 


75,683 


61, 547 


55, 670 


166, 999 


84, 021 




No adjusted gross in- 
come.' 
Under 0.5 




Number of returns with 


1 


«« 7, 323 

25, 648 
88, 794 
111,303 
130, 054 
129, 235 
136, 785 
208, 604 


m 

>« 3, 081 

'9 3, 452 

'« 3. 892 

39 3, 664 

39 3, 480 

3« 4, 048 

39 5, 336 

39 5, 053 

39 3, 368 

2,641 

2,718 

711 

175 

68 

2 


(39) 

38 3, 802 

39 3. 232 
39 4, 242 
39 3, 087 
39 4, 204 
39 3. 319 
39 6, 861 
39 5, 132 
39 3, 298 

1,992 

2,387 

470 

168 

46 

i" 


(3.) 

'6 4, 643 
38 2, 251 
36 3, 573 

38 3, 584 
36 2, 992 
36 3, 517 
36 6, 343 

39 4, 735 
36 5, 165 

1,805 

2,024 

441 

127 

36 

1 

1 


(3.) • 

39 6, 253 

39 4, 934 

39 3, 663 

39 3, 294 

39 3, 113 

36 2, 635 

39 3, 733 

39 4, 288 

39 3, 416 

1,626 

1,778 

438 

103 

31 

1 


(3») 

39 6, 388 

36 4, 221 

36 2, 364 

36 4, 964 

39 3, 285 

36 2, 805 

39 4, 478 

39 3, 292 

39 1, 902 

1,498 

1,667 

385 

96 

39 


36 1, 498 

36 1, 135 

67, 669 

19, 126 

16. 582 

12, 889 

14, 570 

18.603 

12, 664 

14, 115 

6,868 

7,098 

1,618 

387 

127 

2 

2 


(3.) 

" 1, 474 

70, 633 

19, 494 

15, 075 

12, 232 

14, 218 

10, 215 

9,900 

5,153 

5,997 

1,218 

324 

90 

1 


3 


0. 5 under 1 . . - 


4 


1 under 1.5.. 


1 


1.5 under 2 


f^ 


2 under 2.5 . 


7 


2.5 under 3 . 


s 


3 under 4 





4 under 5 * . . . 


172, 924 

196, 856 

140, 318 

206, 658 

57, 846 

19, 567 

5,174 

101 

28 


in 


5 under 7 


11 


7 under 10 


T' 


in nnrlpr 9.!i 


n 


25 under 50 


11 


60 under 100 . .. 


11 


100 under 500 


16 
17 


600 under 1,000 

1,000 or more ... 




Total. 










18 


1, 636, 218 


42, 136 


42,606 


41, 913 


39, 862 


37, 844 


194,843 


166, 343 










turns with 




No adjusted gross in- 
come.' 
Under 7« 


Number of re 


19 

?0 


41, 256 

107, 206 
7,576 
11, 858 
5,826 


39 1, 608 

20, 429 

1,278 

1,685 

573 


39 2, 541 

13, 668 

39 783 

1,088 

307 


39 1, 895 

11, 008 
901 
839 
296 


39 1, 376 

36 8, 018 

36 494 

689 

225 


36 1, 985 

9,172 

"362 

536 

218 


36 6, 662 

22, 116 

1,326 

1.909 

764 


36 4, 985 

" 8, 411 

"737 

1,431 

489 


?1 


7 under 10 . . 


?? 


10 under 25 


?3 


25 or more 




Total 


94 


173, 721 


25, 573 


18, 447 


14, 939 


10, 802 


12, 273 


32, 767 


16,053 







For footnotes, see pp. 179-181; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 19 48, PART 1 



107 



size of each specific source of income or loss comprising adjusted gross income: 
of returns — Continued 

of dollars] 



Number of returns by size of specific source— Continued 




1.6 

under 

2 


2 

under 
2.6 


2.5 

under 

3 


3 

under 

4 


4 

under 

5 


6 

under 
10 


10 

under 
25 


25 

under 

50 


60 

under 

100 


100 

or 

more 




and professional profit 




(«) 

(») 

56 2,065 

'0 5, 760 

559, 378 

79, 424 

41, 400 

45, 303 

22,639 

18, 155 

7,072 

4,851 

680 

190 

54 


(") 

(39) 

M 2, 463 

" 5, 235 

425, 430 

64, 823 

47, 433 

20, 817 

15,009 

6,607 

4,189 

577 

171 

48 


(89) 

(39) 
(J9) 

(") 
(39) 

'« 5, 229 

345, 843 

65, 957 

22, 633 

17, 379 

6,434 

4,264 

566 

119 

31 

1 


(39) 

(89) 
(39) 
(39) 
(39) 
«« 1, 398 

«« 4, 981 

460, 582 

60, 173 

30, 634 

12, 323 

7,542 

990 

201 

59 

1 


(89) 

(39) 
(89) 
(39) 

(») 
(39) 
(39) 

»« 5, 562 

262, 284 

48, 298 

14, 169 

7,443 

878 

191 

53 

1 

1 


(39) 

(39) 
(39) 
(39) 
(39) 
(39) 
(39) 

'9 1, 150 

10, 694 

251, 694 

213, 162 

57, 666 

3,357 

705 

184 

1 

2 


(39) 

(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 

1,454 

198, 743 

13, 536 

1,251 

311 

6 

3 


(.9) 






I 






2 








3 








4 








5 








6 


(39) 
(19) 
(39) 
(89) 
(89) 

39 354 

28, 618 

2,817 

230 

6 

2 






7 






g 


(39) 


(39) 


9 
10 


(39) 
(89) 

65 

5,155 

476 

12 

1 


1 
6 
868 
16 
9 


11 
12 
13 
14 
15 
16 


















787, 839 


593, 590 


469, 697 


580, 587 


340, 289 


540, 147 


215, 967 


32, 073 


5,730 


902 


18 


and professional loss 




















19,288 

21, 479 

1,415 

2,223 

935 


14, 127 

13, 365 

1,290 

1,670 

792 


11, 347 

»« 6, 742 

J6 660 

1,137 

713 


14, 162 

9« 7, 528 
"784 
1,624 
1,143 


9,214 

39 4, 438 

39 660 

1,011 

947 


19, 730 

39 8, 189 

930 

2,154 

2,386 


39 7, 338 
'9 3, 020 

'9 311 

1,128 
1,757 


'9 2, 207 

(39) 
(39) 
39 146 

520 


(89) 
(89) 
(89) 

190 


(.9) 
(39) 

81 


10 

20 
21 
22 
23 


45, 340 


31, 244 


20, 599 


25, 241 


16, 270 


33, 389 


13, 554 


2,996 


520 


323 


24 


partnership profit 




(19) 

(") 
(.9) 

«« 1, 962 

71, 573 

14, 297 

12,307 

12, 934 

9,872 

'• 8, 278 

4,908 

5, 195 

1,082 

297 

68 

1 


(S9) 

(39) 
(39) 
38 942 

«« 2, 222 

66, 541 

11, 978 

13.942 

" 7, 727 

" 8, 745 

4,179 

4,258 

1,020 

205 

69 

2 


(39) 

(39) 
(39) 
(39) 

"911 

'« 1, 964 

66, 207 

19, 363 

» 8, 283 

3« 6, 882 

3,948 

3,943 

986 

216 

52 


(39) 

(39) 
(39) 
(39) 
(3.) 
(39) 

a« 2, 534 

98, 648 

21, 927 

15, 069 

8,043 

7,247 

1,385 

413 

91 

1 


(39) 

(39) 
(39) 
(39) 
(3.) 
(39) 
(39) 
39 3, 017 

75, 127 

20, 322 

7,778 

6,667 

1,366 

330 

85 

1 

1 


(39) 

(39) 
(39) 
(39) 
(39) 
(39) 
(39) 

39 1, 024 

'9 3, 982 

94, 521 

88, 670 

36. 284 

4,709 

1,186 

317 

14 

4 


(39) 


(39) 


(39) 


(39) 


1 

7 


(39) 
(39) 
(39) 
(39) 
(39) 
(89) 
(39) 
39 875 

1,209 

118, 890 

14, 563 

2,462 

546 

7 

5 








s 








4 








«i 








5 








7 








S 


(39) 


(30) 


(39) 


9 
10 


(39) 

39 498 

27, 331 

4,742 

539 

17 

5 






11 


(39) 

129 

8,308 

1,106 

12 

3 


28 

1,864 

39 

6 


12 
13 
14 
15 
16 




17 












144, 131 


122, 844 


113, 423 


157, 349 


115, 721 


232, 637 


139, 669 


33, 385 


9,567 


1,945 


18 


partnership loss 




••4,014 

»• 4, 175 

88 434 
692 
366 


M 2, 405 

" 2, 307 

»8 255 

500 

290 


" 2, 157 
'« 1, 084 

36 211 

"445 
281 


»9 2, 300 

" 2, 146 

30 233 

553 

347 


36 1, 860 
39 1, 168 

39 221 

39 366 
251 


39 4, 105 

39 2, 156 

38 268 

739 

618 


39 2, 743 
39 1. 217 

(39) 
39 331 

523 


(39) 

(89) 

(") 
39 53 

147 


(39) 
(39) 


(39) 


19 
20 


(3.) 

51 


26' 


22 
23 


9,681 


5,757 


4,178 


5,579 


3,866 


7,886 


4, 885 


746 


231 


58 


24 



108 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 4. — Individual returns for 1948 by adjusted gross income classes and by 

Frequency distributions 

[Classes in thousands. 



Adjusted gross income 
classes ' 



Number of 

taxable and 

nontaxable 

returns 



No adjusted gross in 
come.' 

Under 0.5 

0.5 under l... 

) 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 or more.- 

Total 



No adjusted gross in 
come.' 

Under 7*. 

7 under 10 

10 under 25. 

25 or more 

Total 



No adjusted gross in 
come.' 

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 or more 

Total 



No adjusted gross in- 
come.' 

Under 7 < 

7 under 10 

10 under 25 

25 or more 

Total 



Number of returns by size of specific source 



Under 
0.1 



0.1 


0.2 


0.3 


0.4 


under 


under 


under 


under 


0.2 


0.3 


0.4 


0.5 



0.5 

under 

1 



1 

under 

1.5 



Number of returns with- 



29, 379 

24, 416 

64. 888 

9G. 463 

102, 270 

108, 306 

119, 197 

229. 309 

194. f 18 

246, 924 

167, 399 

214, 913 

63,017 

23, 596 

8,853 

291 

91 



1, 694, 230 



««3,705 "3,368 »» 3, 733 "2,129 M 1^435 



20, 100 

376, 906 
51. 905 
89,517 
47, 695 



586, 123 



« 3, 702 

«8 2, 138 
9. 388 
9. 833 

12. 594 

13, 553 
13, 520 
22, 089 
15, 829 
13, 544 

8,064 

9,421 

1,808 

461 

163 

18 

7 



12, 945 

73, 2,53 
5,899 
7,553 
3,462 



103, 112 



»« 5, 610 
12, 252 
18, 489 
18, 472 
19. 334 
22, 632 
41,463 
32, f41 
38, 190 
23, 984 
30, 377 
7,855 
2,222 



" 4, 587 

38 8, 280 

11, 637 

15, 401 

15, 045 

18, 733 
26, 462 
24, 151 
25. 021 
15, 934 

19, 359 
4,772 
1,371 

309 
1 
1 



277,628 194,432 156,665 



» 2, 997 

s« 8, 169 

10, 005 

11,121 

10, 507 

11.254 

23, 990 

19, 379 

21, 510 

13,606 

15. 443 

3,668 

1,047 

231 

5 



3« 2, 695 

8« 7, 392 

9,453 

" 7, 633 

«« 7, 728 

9,191 

18, 839 

14, 938 

17, 137 

10, 255 

12, 172 

2,984 

860 

215 

7 



123, 628 97, 355 



" 2, 693 
M 4, 595 

38 8, 238 
s« 6, 685 

39 6, 6.54 
»« 6, 902 

15.806 

11, 066 

11, 731 

8,085 

9,926 

2,548 

753 

183 

6 



«« 5, 250 

»« 3, 392 

18, 951 

21, 217 

21, 916 

22, 466 

21,812 

49, 532 

38, 260 

47, 093 

25, 793 

30, 324 

8,336 

2,702 

686 

7 

2 



317. 639 



MS, 008 

»» 1,090 
«9 2. 358 

13,647 

12, 086 

10,923 

12, 697 

20,553 

21, 107 

27,715 

15, 765 

18, 036 

5,135 

1,671 

429 

5 

3 



166, 233 



Number of returns with 



«« 1,497 

82, 446 
12, 179 
13, 335 
4,679 



«« 1, 274 

51, 733 
6,969 
8,875 
3,320 



3« 1, 758 

33, 931 
4,908 
7,291 
2,800 



3' 1, 533 

30. 905 
3,872 
5,727 
2,323 



114,136 72,171 55,688 44,360 30,931 103,288 165,549 



3« 1. 319 

19, 872 
2,834 
4, 734 
2,172 



»« 5, 884 

62, 065 
9,256 

17, 268 
8,815 



M6,835 

90,954 
11,887 
32, 287 
23,686 



Number of returns with 



(3.) 

86 902 
»« 1, 953 
38 1, 650 

38 2, 580 

39 3, 186 
39 2, 873 
38 4, 517 

38 1,771 

38 2, 347 

1,112 

1,302 

239 

89 

27 

2 

3 



24, 649 



(39) 

(3») 
36 1, 722 
38 1. 651 

38 2, 512 

(39) 

39 2, 281 
39 3, 300 
36 2, 252 
36 1,707 

1,068 

996 

171 

38 

18 



(89) 

(39) 
36 1, 531 

36 1,404 
36 1.230 
38 1, 573 

39 1.141 

39 2, 624 

36 2. 274 

38 1,]. 52 

39 653 

711 

147 

34 

10 

1 



(39) 

(39) 

36 1,411 

(S9) 

39 1, 030 
36 1, 462 

(S9) 

36 2, 072 
36 1, 374 

36 885 

36 641 

758 

121 

20 

12 

2 



19,283 15,309 11,685 8,475 



(39) 

(39) 
(89) 

36 1,010 

(39) 

36 1, 021 

(39) 
39 1,661 
36 1, 661 

(39) 
89 511 

36 498 
93 
17 



(J9) 
(39) 

39 1, 844 
39 2, 034 

38 2,411 

39 3. 362 
»8 3, 200 
39 3, 904 
39 2, 726 
36 2, 557 

1,329 

1,735 

292 

67 

20 

1 



26, 342 



(19) 

(19) 
(19) 

" 1, 342 
36 1, 134 
38 1, 452 

39 940 

38 1,412 

36 1, 562 

39 1, 104 

36 862 

761 

161 

25 

10 

3 



11,494 



Number of returns with 



39930 

14, 020 

1,223 

1,323 

446 



17, 942 



(39) 

12, 321 

39 823 

975 

308 



15, 108 



(39) 

38 8, 106 

38 513 

701 

247 



10, 174 



(89) 

88 6, 353 

36 431 

508 
176 



7,793 



(39) 

I 4, 2,54 

36 313 

36 420 

161 



5,672 



36 2,210 

14, 770 

985 

1,340 

630 



19, 835 



"957 

38 5, 976 

36 704 

918 

431 



For footnotes, see pp. 179-181; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 1948, PART 1 



109 



size of each specific source of income or loss comprising adjusted gross income: 
of returns — Continued 



of dollars] 



Number of returns by 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 

or 

more 




net gain from sales of capital assets 




38 947 

(89) 

89 2,047 

88 1, 791 

88 6, 227 

38 8,861 

88 6, 999 

12, 196 

11,803 

20, 652 

12, 303 

13, 002 

3,517 

1,148 

336 

2 


88 1,376 
(») 

(39) 
(39) 

88 1, 265 
38 5, 165 
38 4, 794 
38 7, 948 

89 6, 113 
13, 823 

9,790 

10, 659 

2,846 

931 

264 

1 


88 1, 023 

(89) 
(39) 
(39) 
(39) 
38 871 

88 2, 568 
86 5, 085 

88 5,842 

89 8, 146 
7,614 
8,556 
2,319 

815 

236 

2 

2 


88 997 

(39) 
(39) 
(39) 
39) 

(3«) 
39 801 

88 5, 205 

86 6, 208 

36 7, 436 

9,666 

12,628 

3,328 

1,233 

369 

5 

2 


39 850 

(39) 

(39) 

(39) 

(39) 

(39) 

(39) 
36 1, 036 
39 2, 368 
39 4, 480 

5,304 

8,508 

2,560 

946 

336 

8 


38 948 

(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
39 1, 167 

39 992 

38 3, 915 

8,828 

18, 470 

6,235 

2,581 

960 

8 

8 


(39) 

(39) 

(39) 

(39) 

(39) 

(39) 

(39) 

(39) 

(39) 

(39) 

39 450 

7,307 

5,422 

2,839 

1,197 

32 

7 


(39) 


(39) 


(39) 


1 

? 








3 








4 








5 








6 








7 








8 


(39) 


(39) 


(39) 


9 
10 


(39) 
36 135 

1,449 

1,722 

817 

20 

2 


(39) 
(39) 

37 
732 
907 

24 
2 


23 
980 
155 

62 


11 
12 
13 
14 
15 
16 
17 










1 102, 575 


65,881 


44,731 


49, 584 


26,985 


45,536 


18, 115 


4,285 


1,729 


1,229 


18 


net loss from sales of capital assets 
























19 






















20 























21 






















22 






















23 












































24 
























net gain from sales of other assets 




(39) 

(39) 
(39) 
(39) 

[88 1, 023 

(39) 
(39) 

[ 39 934 

(39) 
(39) 

138 482 

I 88 446 

91 

24 

11 


(39) 


(39) 


(39) 

(39) 
(39) 


(39) 


(39) 


(39) 








1 








? 


(39) 


(39) 


(39) 
(39) 
(39) 


(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
(39) 
36 340 

721 

127 

29 

15 

2 










3 










4 


(39) 
(39) 

36 1, 020 

(39) 
(39) 
(39) 

36 362 

39 339 

62 

16 

5 


(39) 
(39) 
(39) 

36 800 
(39) 
(39) 
36 282 

36 293 

45 

13 

1 












fi 












a 


(39) 
(39) 
(39) 
(39) 
36 291 
36 331 

67 

22 

5 

2 












7 


(39) 
(39) 
(39) 
39 121 
39 243 

53 

13 

2 










8 


(39) 








9 








in 


(39) 

38 282 

111 

28 

8 

2 








11 


(39) 

27 

21 

4 






1? 


4 


1 

2 

1 


13 
14 
15 
16 






2 


2 






17 




















6,650 


4,232 


2,969 


2,050 


1,220 


2,252 


452 


57 


9 


4 


18 


net loss from sales of other assets 




39 825 

88 2, 418 

36 242 

38 369 

205 


(39) 

38 1, 377 

36 210 
36 148 

138 


36 914 

(39) 

36 81 
36 190 

122 


39 1, 565 
36 886 

36 162 
36 199 

144 


(39) 

(39) 
36 82 

88 143 
117 


36 1, 229 

38 935 

36 no 

36 245 

253 


(39) 
(39) 


(39) 

(39) 
(39) 
(39) 

41 


(39) 


(89) 
(39) 


19 

20 

21 


36 44 

124 






2? 


15 


4 


23 


4,059 


2,257 


2,092 


2,956 


1,693 


2,772 


1,200 


306 


240 


27 


24 



no 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 4. — Individual returns for 1948 by adjusted gross income classes and by 

Frequency distributions 

[Classes in thousands 



Adjusted gross income 
classes < 



Number of 

taxable and 

nontaxable 

returns 



Number of returns by 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 in 
come.' 

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. 

4under 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 or more 

Total 



No adjusted gross in- 
come.' 

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 

4under 5* 

Sunder 7 

7 under 10 

10 under 25 

25 under 50 

sounder 100 

100 under 500 

500 under 1,000 

1,000 or more 



" 2, 697 

" 3, 749 
18, 012 
26, 458 
21, 507 
20, 370 
16, 945 
31, 005 
30, 589 
41, 475 
30, 573 
51, 225 
19, 777 
8.674 
5,048 
205 
77 



328, 386 



9,276 

63, 065 

140, 004 

182, 890 

207, 095 

235, 713 

233, 370 

420, 951 

264, 158 

109, 337 

58,497 

62, 295 

17, 851 

6,316 

1,920 

74 

32 



Number of returns with Income 



(") 

(39) 

s« 1, 010 

" 2, 601 

" 2, 421 

3« 1, 760 

«9 1, 611 

36 3, 444 

'8 3, 033 

" 4, 074 

1,774 

2,454 

661 

214 

130 

2 



25, 721 



(.9) 


(»9) 


(39) 


(39) 


(S9) 


(19) 


(19) 


'6 800 


'« 1, 820 


" 1, 720 


" 1, 510 


'6 1, 000 


« 2, 331 


'« 1, 721 


39 1, 721 


39 1, 610 


'B 2, 232 


36 1, 441 


36 1, 520 


39 1, 200 


'8 2, 052 


39 1, 421 


36 920 


39 1,112 


38 1, 722 


38 1,812 


(39) 


36 1, 240 


" 3, 472 


36 2, 332 


36 2, 553 


36 1, 741 


S6 3, 241 


36 2, 274 


36 2, 553 


39 1, 160 


»8 3, 202 


39 1, 983 


36 1, 630 


39 1, 531 


2,032 


2,015 


1,187 


1,053 


1,955 


2,002 


1,530 


1,404 


574 


464 


444 


395 


150 


170 


142 


133 


52 


61 


49 


63 


2 
3 


2 


1 


1 








25, 263 


20,231 


17, 673 


14, 765 



(39) 

(39) 

10, 341 

'9 7, 852 

•6 4, 641 

'6 3, 531 

'6 3, 355 

36 5, 486 

36 5, 503 

39 6, 615 

4,221 

5,438 

1,418 

486 

185 

3 

1 



59,979 



(") 

(39) 
(39) 

'6 8. 411 

36 2, 311 

36 3, 532 

36 2, 032 

39 3, 243 

39 3, 461 

39 4, 970 

2,795 

3,812 

1,137 

391 

160 

3 



37,081 



Number of returns with- 



36 1, 997 31) 1, 



48, 502 

75, 116 

85, 530 

104, 510 

140, 515 

153, 894 

283, 440 

175, 856 

27, 031 

13, 906 

12, 303 

3,141 

1,061 

417 

21 

12 



36 5, 873 

14, 385 

17, 245 

21, 330 

17, 393 

17, 201 

32, 451 

18, 965 

17, 773 

8,748 

8,682 

2,169 

688 

193 

7 

1 



Total 2,012,844 1,127,252 184,692 128,457 102,660 70,441 210,222 



(39) 

38 3, 362 
10, 567 
12, 860 

13, 700 

14, 701 
11, 361 
23,440 
14, 250 
10, 159 

5,218 

5,911 

1,496 

505 

149 

7 

2 



(39) 

36 2, 231 

89 7, 913 

11, 342 

11, 507 

10, 629 

10, 397 

16,640 

11,750 

9,713 

4,049 

4,227 

1,091 

411 

117 

2 

1 



(39) 
39 1,112 

'6 4, 952 

36 8, 267 

9,096 

'6 7, 629 

36 7, 266 

10,264 

36 7, 666 

39 5, 975 

3,105 

3,190 

864 

278 

77 

3 

1 



'9 1, 612 

39 1, 683 

26, 208 

27, 323 

26, 848 

24, 154 

15, 965 

27, 095 

18,744 

17,814 

9,293 

9,572 

2,675 

1,006 

221 



(39) 

(39) 
(39) 

19, 145 

10, 173 

36 8, 685 

36 7, 272 

10, 951 

'6 6, 841 

Id 7, 772 

4.411 

4,720 

1,426 

510 

157 

6 

2 



83,326 



For footnotes, see pp. 179-181; for extent to which data are estimated, see pp. 44-52. 



STATISTICS OF INCOME FOR 1948, PART 1 



111 



size of each specific source of income or loss comprising adjusted gross income: 
of returns — Continued 

of dollars] 







Number of returns by size of specific source— Continued 
















1.5 

under 

2 


2 

under 

2.5 


2.5 

imder 

3 


3 

under 

4 


4 

under 

5 


5 

under 

10 


10 

under 

25 


25 

imder 

60 


50 

under 

100 


100 

or 

more 










from estates and trust 




(39) 

(39) 
(SO) 

36 5, 330 

36 2, 020 

38 1, 241 

88 2, 040 

88 1, 341 

38 2, 084 

2,017 

2,936 

931 

284 

127 

4 

3 


(30) 
(30) 


(39) 
(39) 


(39) 
(39) 


(39) 
(39) 


(39) 


(39) 


(39) 


(80) 




1 
? 














3 










(39) 










4 


(30) 

38 3, 812 

38 1, 301 
38 1, 031 

36 1, 356 

86 2, 221 

1.941 

2,623 

818 

255 

118 

6 

2 


(39) 
(30) 

38 1, 600 

36 1.411 

38 1, 020 

36 2, 261 

1,442 

2,058 

667 

229 

96 

4 


(39) 












5 


(39) 

(39) 

(30) 

36 2, 842 

36 2. 023 

1,543 

2,422 

902 

329 

140 

6 

1 












n 


(39) 
38 3, 611 

36 2, 040 

36 3, 550 

1,874 

3,773 

1, 056 

386 

166 

2 












7 


(39) 
(30) 

38 5, 331 

6, 578 

9,456 

2,895 

1,219 

461 

11 

5 


(30) 
(30) 








8 


(30) 


(39) 


(30) 


9 
10 


38 101 

9,300 

4,592 

1, 633 

850 

22 

3 








11 


36 62 

2,795 

1.514 

709 

19 

6 






1? 


27 

1,128 

810 

18 

5 


1 

11 

871 
100 
48 


13 

14 
15 
16 
17 








20, 829 


15, 935 


11, 092 


16, 880 


10, 639 


27, 307 


16, 723 


5,135 


2,100 


1,033 


18 


miscellaneous income 38 












(30) 

(SO) 
(JO) 

38 823 

9,485 

38 5, Oil 

38 3, 678 

36 7, 739 

38 3, 989 

«6 4, 229 

2,532 

2,920 

933 

338 

103 

6 

2 


(.0) 

(30) 
(30) 
(30) 
(39) 

86 6, 563 

38 1, 933 

36 2, 654 

36 1, 294 

36 2. 561 

1,596 

2, 129 

598 

200 

74 

2 


(30) 


(30) 
(39) 


(30) 
(39) 


(39) 


(39) 


(30) 






1 






? 


(39) 
(39) 
(30) 
(39) 

36 4, 051 

36 2, 081 

36 1, 492 

38 1, 870 

1,117 

1,487 

467 

129 

41 

2 














(39) 
(39) 
(39) 
(39) 
(39) 
38 3, 764 
36 1, 347 
36 1, 685 
1,576 
2,025 
598 
270 
83 


(39) 


3 


(39) 
(39) 


(30) 








4 


(39) 








a 










6 


(39) 
(30) 

38 1, 622 

(39) 

1,053 

1,047 

386 

162 

40 


(39) 
(39) 
(30) 

38 2, 013 

1,841 

2,705 

1,112 

361 

109 










7 


(30) 
(39) 








s 


(39) 


(39) 




9 
10 


(30) 

1,376 

610 

266 

82 

5 

4 








11 


(39) 

283 

86 

25 

1 

4 






1? 


2 
43 
19 


'2 

13 


13 
14 

15 




3 

1 


16 


1 






1 


17 










42,122 


20, 266 


13, 538 


12, 308 


5,736 


8,701 


2,629 


412 


66 


16 


18 



112 



STATISTICS OF INCOME FOR 1948, PART 1 



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STATISTICS OF INCOME FOR 1948, PART 1 



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STATISTICS OF INCOME FOR 19 48, PART 1 



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STATISTICS OF INCOME FOR 1948, PART 1 



115 



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STATISTICS OF INCOME FOR 1948, PART 1 



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STATISTICS OF INCOME FOR 19 48, PART 1 



117 





5 


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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 or more 

Total taxable returns 

Nontaxable returns: « 

No adjusted gross income ' 

Under 0.5 

0.5 under 0.75 

0.75 under 1 

1 under 1.25 

1.25 under 1.5 

1.5 under 1.75 

1.75 under 2 

2 under 2.25 

2.25 imder 2.5 

2.5 under 2.75 

2.75 under 3 

3 under 3. 5 

3.5 under 4 

4 or more 

Total nontaxable returns. 

Grand total 

Taxable returns with adjusted gross income under $5,000 

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

more. 


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STATISTICS OF INCOME FOR 1948, PART 1 



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STATISTICS OF INCOME FOR 19 48, PART 1 



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140 



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STATISTICS OF INCOME FOR 1948, PART 1 



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142 



STATISTICS OF INCOME FOR 1948, PART 1 



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STATISTICS OF INCOME FOR 19 48, PART 1 



143 



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STATISTICS OF INCOME FOR 1948, PART 1 



155 



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156 



STATISTICS OF INCOME FOR 1948, PART 1 



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STATISTICS OF INCOME FOR 19 48, PART 1 



157 



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158 



STATISTICS OF INCOME FOR 1948, PART 1 



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161 



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162 



STATISTICS OF INCOME FOR 1948, PART 1 



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STATISTICS OF INCOME FOR 1948, PART X 



163 



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STATISTICS OF INCOME FOR 19 48, PART 1 



165 



Table 11. — Individual returns with adjusted gross income for 1948, by States and 
Territories: Number of returns, salaries and wages, dividends, interest, adjusted 
gross income, 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 

pro'^s 
income ' 



Tax 
liability ■ 



Ahhama 

Arizona 

Arkansas 

ralifoniiti 

Colorado 

Con nod icut 

Delaware 

Distrift of Columbia. 

I'lniida 

(5(-orpia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa. 

Kansas 

Kentiieky 

Louisiana 

Maino- 

Maryland 

Massacliiisotts 

Micliinan 

Tv'Iinnosola 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

Now Hampsliire 

New .lersey 

New Mexico _-. 

New York 

Nortli Carolina 

North Dakota 

Oliio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

Soutli Dakota 

Tennessee 

Texas 



Utah 

Vermont 

Virginia 

Washington ". 
West Virginia. 

Wisconsin 

Wyoming 



616.539 
200. 128 
304, 1,^2 
060, 087 
440, 960 
871,407 
122.255 
339, 450 
"!0, 657 
741,220 
182, 227 
190. 204 
690, 962 
441,605 
923, 294 
645. 843 
713. 550 
619, 475 
336. 902 
958. 698 
947.809 
410,391 
066.112 
281. 508 
287.510 
210. 143 
4G6. 4.38 

63, 581 
211,073 
993, 768 
1.5,5.7.56 
203, 398 
901,457 
198, 521 
090. 503 
577, 105 
557. 588 
073. 136 
331, 699 
424,012 
212, 645 
769, 354 
037, 366 
221, 326 
131, 103 
905, 559 
902, 167 
618, 189 
285. 103 

99, 279 



1, 373, 41S 
492, 880 
S.'^S, 095 

10. 473. 302 
868, 681 

2, 353, 840 
366, 664 
885, 425 

1, 544. 252 

1, 614, 824 

480, 523 

310,067 

10, 058. 734 

.3.361,426 

1,500, 163 

1, 132, 818 

1, 433. 684 

1. 365, 589 
633, 190 

2. 507, 482 

4, Q06, 660 
G, 765, 326 
2, 046, 323 

,530. 919 
2, 78'i, 547 
411,257 
718,347 
161, 450 
463, 387 

5, 488, .560 
317,046 

17, 158, 637 

1, 855, 176 

253. 663 

8, 216, 216 

1,118.013 

1, 275, 848 

10, 507, 690 

853,313 

855, 597 

242, 102 

1, 6G2, 995 
4, 474, 955 

530, 277 
237, 451 

2, 085, 575 
2, 240, 543 

1, 488, 697 

2, 855, 273 
213, 738 



25, 868 
15, 129 
12,225 

448, 294 
44, 093 

142, 751 
40,111 
44, 866 

102.717 

61,. 551 

16, 822 

,5, 435 

?.08, 082 
83. 307 
42, 250 
32, 725 
53. 758 
47.618 
34, 624 
94, 329 

253, 029 

184, 377 
77. 586 
12,939 

134.268 
10.819 
25, 740 
8, 685 
19,734 

1!)7, 957 
7.820 

920, 553 

79, 942 

5, 103 

304, 071 
.32,014 
34.712 

362, 465 

41,7.57 

21. 463 

6.369 

39, 930 

136,816 
11, 428 
1.5,911 
75, 707 
60, 813 
34, 541 
96, 510 
4,847 



7, 261 
6, 594 
4,740 

151,845 
15. 266 

27, 343 

3, 975 
13,917 
33. 771 
12,601 

2, 657 

4, 143 
74.816 

22, 425 
20, 487 
13, 085 
11.743 
11.600 
10, 199 

28, 501 
57, 908 
50. 4.54 

23, 246 

5, 109 

29, 596 
5 005 
9, 445 

2, 443 
5, 768 

52, 769 

4.091 

224, 893 

10,001 

3, 507 
59, 521 
10, 086 
18, 266 
74, 555 

8, 733 
5,442 

3, 305 
10, 081 
42, 071 

3,980 

4, 259 
13, 344 
27, 542 

5, 965 
29, 902 

2,197 



1, 679, 746 
C60, 433 
808, 790 

14,307,829 

1,333,092 

2,901,230 

485, 791 

1.128,5,55 

2, 184. 800 
2, 060, 766 

586, 944 

519. 785 

12,9.59,001 

4,-364,014 

2, 736, 718 
1.948. 127 
1,934.041 
1,841.078 

,82.5,415 
3.0.36,471 

5, 949, 883 
8, 175 360 
3,071,655 

743. 541 

3, 784, 449 
664. 243 

1,402.937 
217, 275 
,565. 176 

6, 628. 354 
472, 944 

21. 437. 148 

2, 3.59, 574 

610,211 

10, 095, 504 
1.719,212 
1, 835, 879 

12, 656, 320 
1, 025, 377 

1, 0.56. 583 
596, 537 

2. 041. 261 
6, 482. 687 

653, 441 
331, 730 
2, 568, 408 
2, 970, 439 
1, 730, 289 
3, 802. 274 
320, 222 



121, 

55. 

63, 

1, 4.^3. 

124. 

309, 
72, 

124, 

192. 

161, 
57 
38, 

1. 344, 
374. 
216. 
17.3, 
146, 
170, 

59. 
279. 
543, 
7.52. 
267. 

56, 
347. 

56, 
121, 

25, 

42. 
615, 

40, 

2, 26.5, 
177, 

47. 
949, 
1.53. 
179. 
1, 14.5, 
101, 

72, 

45, 
156, 
684. 

43. 

23. 
205. 
290, 
128, 
318, 



Total 51,788,146 126,036,638 4,943,461 1,281,053 



164,272,520 15,459,810 



For footnotes see pp. 179-181 ; for extent to which data are estimated, see pp. 44-52. 



166 



STATISTICS OF INCOME FOR 1948, PART 1 




^«co<*.>o«5t-(»e»o^Nn2:;2SS:2SS?J«S«c5S«e5S«53 



STATISTICS OF INCOME FOR 19 48, PART 1 



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168 



STATISTICS OF INCOME FOR 194 8, PART 1 



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174 



STATISTICS OF INCOME FOR 1948, PART 1 









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STATISTICS OF INCOME FOR 1948, PART 1 



175 












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176 



STATISTICS OF INCOME FOR 19 48, PART 1 



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STATISTICS OF INCOME FOR 1948, PART 1 



177 



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178 



STATISTICS OF INCOME FOR 1948, PART 1 



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STATISTICS OF INCOME FOR 19 48, PART 1 



179 



Footnotes for basic tables 1-12, pages 65-178 
(Facsimiles o( returns, Forms 1040 and 1040A, appear on pp. 458-481) 



' Adjusted gross income classes are based on the 
amount of adjusted gross income (see note 2), regard- 
less of the amount of net income or net deficit when 
computed; returns with adjusted gross deficit are 
designated "No adjusted gross income" without 
regard to the amount and appear as the first class 
under nontaxable returns. 

' Adjusted gross income means gross income minus 
allowable trade and business deductions, expenses 
of travel and lodging in connection with employ- 
ment, reimbursed expenses in connection with 
employment, deductions attributable to rents and 
royalties, certain deductions of life tenants and 
income beneficiaries of property held in trust, and 
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 on returns, Form 1040, with 
itemized deductions. 

• This class includes nontaxable returns with 
adjusted gross income exceeding the designated 
class limit. 

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

« Less than 0.005 percent, 

' Not computed. 

• Adjusted gross deficit. 

• Adjusted gross income less adjusted gross deficit. 

"• Salaries and wages include annuities, pensions, 
and retirement pay 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 1040A (see note 20) . 

" 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 1040A (see note 20) and all 
dividends received through partnerships and 
fiduciaries. 

» Interest received includes interest on notes, 
mortgages, bank deposits, and interest (before 
amortization of bond premium) from corporation 
bonds and from taxable and partially tax-exempt 
Government obligations; also includes, when 
received through partnerships and fiduciaries, 
partially tax-exempt Government interest and par- 
tially 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 1040A (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. 

'* Rents and royalties net profit is the excess of 
gross rents received over deductions fc r depreciation, 
repairs, interest, taxes, and other expenses attribut- 
able to rent income; and the excess of gross royalties 
over depletion and other royalty expenses. Con- 
versely, 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 unabsorbed net operating loss from business, 
partnership, and common trust funds for the 2 pre- 
ceding years. Conversely, net loss from business is 
the excess of business expenses and net operating loss 
deduction over total receipts from business. 

1' Partnership net profit or loss excludes partially 
tax-exempt interest on Government obligations, 
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 canital 
gain and loss and any capital loss carry-over from 
the years 1943-47, inclusive, not previously deducted. 
Deduction for the loss, however, is limited to the 
amount of such loss, or to the net income (adjusted 
gross income if tax is determined from the tax table) 
computed without regard to gains and losses from 
sales of capital assets, or to $1,000, whichever is 
smallest. 

Sales of capital assets include worthless stocks, 
worthless bonds if they are capital assets, nonbusi- 
ness bad debts, certain distributions from employees' 
trust plans, and each participant's share of net short- 
and long-term capital gain and loss from partner- 
ships and common trust funds. 

19 Net gain or loss from sales or exchanges of prop- 
erty 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. 

i» Income from estates 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 distribut- 
able income.) 

2" Miscellaneous income includes alimony received, 
prizes, rewards, sweepstakes winnings, gambling 
profits, recoveries of bad debts, or insurance received 
as reimbursement for medical expenses if deduction 
for either was taken in a prior year. For returns 
with standard deduction, there are included 
.$40,448,000 of wages not subject to withholding, 
dividends, and interest, not exceeding in total $100 
per return, reported as other income on 896,400 
returns. Form 1040A. 

21 Amount of exemption, allowed for purposes of 
both normal tax and surtax, includes the $600 per 
capita exemptions for the taxpayer, his spouse, and 
each dependent, together with additional exemptions 
of $600 for blindness and $600 for age 65 or over, of the 
taxpayer and his spouse. 

" Payments on 1948 declaration of estimated tax, 
reported on returns. Form 1040, include the credit 
for overpayment of prior year tax as well as the aggre- 
gate 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. 

»' Returns with standard deduction are optional 
returns. Form 1040A, and short-form returns. Form 
1040, with adjusted gross income less than $5,000, 
on both of which the tax is determined from the tax 



(Footnotes continued on p. 180) 



180 



STATISTICS OF INCOME FOR 1948, PART 1 



Footnotes for basic tables 1-12, -pages 65-178 — Continued 
(Facsimiles of returns, Forms 1010 and lOlOA, appear on pp. 458-481) 



table; and long-form returns, Form 1040, with ad- 
justed gross income of $5,000 or more on which the 
Standard deduction is used On the latter returns, 
the standard deduction is the smaller of $1,000 or 10 
percent of adjusted gross income, except that on the 
return of a married person filing a separate return 
the standard deduction is $500. 

2< Returns with itemized deductions are long-form 
returns. Form 1040, on which nonbusiness deduc- 
tions are itemized; long-form returns. Form 1040, 
with no deductions filed by spouses of taxpayers 
who itemized deductions (such spouses fre denied 
the standard deduction); and returns, Form 1040, 
with no adjusted gross income whether or not de- 
ductions are itemized. 

25 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. 

28 Interest, reported on returns with itemized de- 
ductions, is that paid on personal debts, bank loans, 
or mortg"iges, but excludes interest p'^id on business 
debts reported in schedules for business or rent ia- 
come, and interest on loans to buy tax-exempt secur- 
ities or single-premium life insurance and endow- 
ment contracts. 

"Taxes p<iid, reported on returns with itemized 
deductions, include personal property taxes, St^te 
incon;e t^xes, certain ret'Jil s'lles t^'xes, and reil 
estate taxes except those levied for improvements 
which tend to incrcsc the value of property. This 
deduction excludes Federal income t^xes: estate, in- 
heritance, legacy, succession, and gift t'^xes; tixes 
on shares in a corporation which are paid by the 
corporation without reimbursement from the tax- 
payer; taxes deducted in the schedules for rents and 
business; income taxes paid to a foreign country or 
possession of the United States if any portion thereof 
is claimed as tax credit; and Federal social security 
and employment taxes paid by or for the employee. 

29 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» Medic'^l 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 
cannot exceed $1,250 multiplied by the number of ex- 
emptions other than those for age and blindness with 
a maximum deduction of $2,500, except that on a 
joint return of husband and wife the maximum is 

$5,000. ; .. 

8" Miscellaneous deductions, reported on returns 
with itemized deductions, include plimony pay- 
ments, expenKC.= incurred in the production or collec- 
tion of fx-^ble income or in the man^eement of 
property held for the production of tax^'blc income, 
amortizable bond premiunt, the t''xpayer's shfre of 
interest and reo] estate t^xes paid by a cooper^'tive 
apartment corporation, and gambling losses not ex- 
ceeding gambling gains reported in income. 

31 Net income reported on long-form returns. Form 
1040, which have adjusted gross income in excess of 
itemized deductions. K'\-i^ v »■' 

'2 Net deficit, reported on nont'^xable returns. 
Form 1040, cl'^ssified as returns with itemized deduc- 
tions, consists of adjusted gross deficit on short-form 
returns and the net deficit on long-form returns re- 
sulting from the combination of adjusted sross deficit 
and itemized deductions or from the excess of item- 
ized deductions over adjusted gross income. There 
is a net deficit on 367.779 returns of which 32fi.30!5 
show adjusted gross deficit pnd 41.470 show adjusted 
gross income of various amounts and itemized deduc- 
tions of larger amounts. 



3' Nontaxable returns are those with no adjusted 
gross income and those with adjusted gross income 
which income, when reduced by deductions, stand- 
ard or itemized, and exemptions, results in no tax 
liability. The 1,204,775 nontaxable returns with ad- 
justed gross income and with itemized deductions 
include 41,470 returns with net deficit. 

w 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 genera] use; 
however, they are included in the totals. For de- 
scription of sample, see pp. 44-52. 



" Less than $500. 

38 Number of returns is subject to maximum sam- 
pling variation of 30 to 100 percent, depending on the 
number in the cell. For description of sample, see 
pp. 44-52. 

" Frequency of returns excludes the number of 
returns. Form 1040A, with this source of income re- 
ported as other income (see note 20). 

38 Frequency of returns includes S9fi,400 returns, 
Form 1040A, showing other income consisting of 
waeesnot subject to withholding, dividends, and in- 
terest, not exceeding in total $100 per return. 

39 Number of returns is subject to sampling varia- 
tion of more than 100 percent and is considered too 
unreliable for general use; therefore the number is 
not shown separately, but is included in the totals. 
For description of sample, sec pp. 44-52. 

<8 Net income classes are based on the amount of 
net mcome (see note 31); returns with not deficit 
(see note 32) . regardless of the amount, are in aggre- 
gate under "No net income." 

*' Average tax is based on the tax liability after 
the two tax credits relating to income tax paid at 
source on interest from tax-free convenant bonds 
and to income tax paid to a fort'ign country or 
possession of the United Stat°s. Such credits are 
allowed only on returns with itemized deductions. 

*' Returns with normal tax and surtax consist of 
(1) the optional returns. Form 1040.\, 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 rf^gular 
normal tax and surtax are reported: that is, all tax- 
able 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 incom» in- 
cludes a net long-term capital gain or an excess of 
net long-term capital eain over net short-t^rm cap- 
ital loss, and (2) the altornative tax is loss than the 
regular normal tax and surtax computed on net 
income which includi^s all net gain from salos of cap- 
ital assets. Alternative tax (not efT<^ctive on returns 
with surtax not income undor $22,000') is th" sum of 
(1) a partial tax computed at the regular norrnal tax 
and surtax rat"s on net income reduced foi this pur- 
pose by such long-term capital gain and (2) 50 per- 
cent of such long-term gain. 

" Number of returns is subject to sampling varia- 
tion of more than 100 percont. The number of re- 
turns and data associated with such returns arc not 
shown separatelv since they are considered too unre- 
liable for general use; however, they are included in 
the totals. For description of sample, sec pp. 44-52. 

<5 .Joint returns of husbands and wives include 
joint returns fil»d on Form 1040 \ even though the 
collector determined the tax on the basis of separate 
incomes of husband and wife. 

*8 Separate returns of husbands and wives do not 
include joint returns fd"d on Form 10)0 \ even 
though the collector determined the tax on the basis 
of sonarate incomes of husband and wife. Unequal 
numbers of returns for men and for women result 



(Footnotes continued on p. 181) 



STATISTICS OP INCOME FOR 1948, PART 1 



181 



Footnotes for basic tables 1-12, pages 65-178 — Continued 
(Facsimiles of returns, Forms 1040 and 1040A, appear on pp. 458-181) 



from insufTicient information to identify returns of 
married persons and from tlic use of samples as a 
basis of estimating data. 

«' Separate community property returns of hus- 
bands and wives are filed on Form 1040 only. Un- 
equal numbers of returns for men and for women 
result from insufTicient information to identify the 
returns of married persons and (rom the use of sam- 
ples as a basis of estimating data. 

*« Adjusted gross deficit less adjusted gross income. 

*6 Number of exemptions for age and blindness 
Includes the additional exemptions claimed for age 
65 or over and for blindness of the taxpayer and also 
those for the spouse on a joint return. (Separate 
enumeration of exemptions for age and for blindness 
is not available.) 

«" Number of exemptions other than age and blind- 
ness includes the per capita exemption for the tax- 
payer, his spouse on a joint return, and each de- 
pendent; this enumeration of exemptions is on the 
same basis as that of the previous year. 

" Short-term applies to gains and losses from sales 
or exchanges of capital assets held 6 months or le.ss 
and 100 percent of the recognized gain or loss thereon 
is talven into account in computing net short-term 
capital gain or loss. The amount reported is a 
combination of short-term gains and losses for the 
year, together with those received through partner- 
ships and common trust funds; but unlike last 
year, the amount reported is not combined with the 
capital loss carry-over. 

M Long-term applies to gains and losses from the 
sales and exchanges of capital assets held more than 



6 months and 50 percent of the recognized gain or loss 
thereon is taken into account in computing net long- 
term capital gain or loss. The amount reported 
includes such gain or loss received through partner- 
ships and common trust funds. 

" Capital loss carry-over reported on the 1948 
returns is a combination of the 1947 net capital loss 
and the remaining capital loss carry-overs from 1943- 
46, not olTset by net capital gains of the succeeding 
years 1944-47. A net capital loss of any year, to he 
used as a capital loss carry-over, is the excss of cur- 
rent year capital losses over the sum of (1) current 
year capital gains and (2) the smaller of $i ,000 or cur- 
rent year net income (adjusted gross income if tax is 
determined from tax table) computed without regard 
to capital gains and losses. A net capital loss may bo 
carried forward as a short-term capital lo.ss for five 
succeeding years to the extent not previously elimi- 
nated. 

" Amounts arc a combination of the tabulated net 
long-term capital gain and net short-term capital loss 
before the carry-over. This combination results in 
a slight overstatement of the amount subject to the 
60 percent rate in cases where a carry-over was com- 
bined with a short-term loss to determine the excess 
of long-term gain, or where a carry-over exceeded the 
short-term gain resulting in a short-term loss which 
was used to determine the excess of long-term gain, 
or where there is no short-term gain or loss but a 
carry-over was used to determine the excess long-term 
gain. 

«' Includes Alaska. 

«« Number of returns is subject to sampling varia- 
tions of 30 percent or more, depending on the number 
in the cell. For description of sample, see pp. 44-52. 



INDIVIDUAL RETURNS AND TAXABLE FIDUCIARY^RETURNS, 

1913-43 

INDIVIDUAL RETURNS ONLY, 1944-48 



HISTORICAL TABLES 

13. Number of returns, income, tax, and tax credits, 1913-48. 

14. Number of returns, income, tax, and efl[ective tax rate, by income 

classes, 1914-48. 

15. Sources of income, deductions, and income or deficit, 1916-48. 

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

1939-48. 



183 



184 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 13. — Individual returns and taxable fiduciary returns, with net income, 191S- 
43; individual returns with adjusted gross income, 1944-48: Number of returns, 
net income or adjusted gross income, tax before tax credits, tax credits, and tax; 
also individual returns with no net income, 1928-43 {including fiduciary returns 
for 1943 only), and with no adjusted gross income, 1944-48: Number of returns 
and net deficit or adjusted gross deficit 

[Money fi2nres in thousands of dollars] 



Income year 



Returns with net income,' 1913-43; returns with adjusted gross income,' 1944-48 



Number of returns 



Total 



Taxable 



Nontax- 
able 



Percent of 
total 



Tax- 
able 



Non- 
tax- 
able 



Net income,' 
1913^3; ad- 
justed gross 
income,^ 
1944-48 



Tax before tax credits 



Normal 
tax and 
surtax ' 



12^4 per- 
cent tax 
on capital 
net gain 



Individual returns 
and taxable fidu- 
ciary returns: 

1913 12- _.. 

1914 — . 

1915 -.. 

1916 

1917 --. 

1918 -. 

1919 

1920 --.. 

1921 

1922 

1923 

1924 

1925 

1926 

1927 

1928 

1929. 

1930 

1931 .- 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 



1943 

Individual returns: 

1944 

1945 

1946 

1947 

1948 



357, 598 
357, 515 
336, 652 
437, 036 
472, 890 
425, 114 
332, 760 
259, 944 
662. 176 
787. 481 
698, 321 
369, 788 
171,051 
138, 092 
101,547 
070, 851 
044, 327 
707, 509 
225, 924 
877, 430 
723, 558 
094, 420 
575, 012 
413. 499 
350. 148 
203, 657 
633, 199 
665, 462 
854, 973 
537, 593 
602, 456 



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, 
765, 
1, 032, 
1,101, 
1,741, 
3, 072, 
3, 106, 
3. 428. 
2, 880, 
1,669, 
1, 667, 
1, 660, 
1, 547, 

1, 586, 
1,669, 
1, 700, 
1,941, 
1,975, 
2, 298, 
2,464. 

2, 552, 
2. 978, 
3, 155, 
3, 673, 
7, 160, 
8, 267, 
8, 819, 
3, 283, 



919. 590 
750, 991 
600, 470 
799, 936 
745, 697 



42, 354, 468 
42, 650, 502 
37, 915, 696 
41, 578, 524 
36,411,248 



4, 565, 122 
7, 100, 489 
14, 684, 774 
13,221,412 
15, 334, 449 



3, 

4, 
4. 
6. 
13. 
15, 
19. 
23, 
19, 
21, 
14 24 
25, 
21. 
21, 
22, 
25, 
24, 
18, 
13, 
'Ml, 
11, 
12, 
14, 
19, 
21, 
18, 
23, 
36, 
58, 
78, 



900, 000 
000, 000 
600, 000 
298, 578 
652, 383 
924, 639 
859, 491 
735, 629 
577, 213 
336, 213 
777, 466 
656, 153 
894, 576 
958, 506 
545, 091 
226. 327 
800, 736 
118, 635 
004, 996 
655. 909 
008, 638 
796, 802 
909, 812 
240. 1 10 
238, 574 
897, 374 
191,871 
?8S, 546 
863, 025 
839, 362 
585, 627 



28,254 

41,046 

67, 944 

173.387 

13 795. 381 

1, 127, 722 

1,269,630 

1, 075, 054 

719, 387 

829, 991 

i< 15 843, 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 



31.066 
IS 38, 916 

48. 603 
117,571 
112, .510 
134, 034 
233, 451 
284, 654 

65, 422 

19,423 
6,039 

16.435 



Alterna- 
tive tax ' 



279, 522 
3^8, 832 
591, .397 

, 095, 080 
443, 593 

,030,445 



116,714,736 
120,301,131 
134, 330, 006 
150, 295, 275 
164,173,861 



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, see pp. 216-219. 



STATISTICS OF INCOME FOR 19 48, PART 1 



185 



Table 13. — Individual returns and taxable fiduciary returns, with net income, 191S- 
43; individual returns with adjusted gross income, 1944-48: Number of returns, 
net income or adjusted gross income, tax before tax credits, tax credits, and tax; 
also individual returns with no net income, 1928-43 {including fiduciary returns 
for 1943 only), and with no adjusted gross income, 1944-48: Number of returns 
and net deficit or adjusted gross deficit — Continued 

[Money figures in thousands of dollars] 



Income year 



Returns with net income,' 1913-43; returns with adjusted 
gross income,^ 1944-48— Continued 



Tax before 

tax 
credits — 
Continued 



Total 



Tax credits 



25 per- 
cent of 
tax on 
earned 

net 
income ' 



121^ per- 
cent on 
capital 
net loss 



Total 



Returns with no 
net income,' 1928- 
43; returns with 
no adjusted gross 
income,* 1944-48 



Number 

of 
returns 



Net 
deficit,' 
1928-43; 
adjusted 

gross 
deficit,* 
1944-48 



Individual returns and 
taxable fiduciary re- 
turns: 

1913" 

1914 

1915 

1916 

1917- 

1918.'-^ 

1919 

1920- 

1921- 

. 1922 

1923- 

1924 

1925 

1926 

1927— 

1928 

1929- 

1930 

1931- 

1932 



1934- 
1935. 
1936- 
1937- 
1938- 
1939- 
1940. 
1941- 
1942. 



1943. .-. 

Individual returns: 



1944. 
1945. 
1946. 
1947. 
1948- 



28, 254 

41,040 

67, 944 

173, 387 

>3 795, 381 

1, 127, 722 

1, 269, 630 

1, 075, 054 

719, 387 

861, 057 

i< i» 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 



30, 637 
24, 570 
24, 647 
24, 915 
34, 790 
22, 062 
24, 886 
17, 491 



9,036 

7,659 

4,322 

6,028 

5,126 

5,378 

10,112 

24, 185 

71,915 

50, 899 



16 220, 555 
39, 673 
32, 229 
28, 969 
30, 943 
39, 916 
27, 441 
34, 998 
41, 676 
71,915 
50, 899 



Credits 

for 
foreign 
tax paid 
and tax 
paid at 
source '" 



16, 803 



16, 224, 728 
17, 061, 152 
16, 091, 890 
18, 092, 355 



8,327 
10, 774 
15, 977 
16, 074 



16, 803 



28, 

41, 

67, 

173, 

i» 795, 

1, 127, 

1,269, 

1, 075, 

719, 

861, 

i< " 661, 

704, 

734, 

732, 

830, 

1, 164, 

1,001, 

476, 

246, 

329, 

374, 

511, 

657, 

1, 214, 

1,141, 

765, 

928, 

1, 496, 

3, 907, 

'8 8, 926, 

19 14, 590, 

2« 17, 145, 



8,327 
10, 774 
15, 977 
16, 074 



16, 216, 401 
17, 050, 378 
16,075,913 
18, 076, 281 
15,441,529 



72, 829 

92, 545 

144, 867 

184, 583 

206, 293 

168, 449 

104, 170 

94, 609 

73, 272 

83, 904 

100, 233 

82, 461 

112,697 

99, 828 

163, 136 

216, 738 



191,905 
181,792 
216, 077 
299, 072 
326, 309 



499, 213 

1,025,130 

1,539,452 

1, 936, 878 

1,480,922 

1,141,331 

412, 859 

381,353 

286, 632 

308, 518 

354, 156 

284, 327 

311, 385 

292, 023 

198, 598 

226, 346 



249, 771 
292, 472 
247, 206 
559, 193 
657, 847 



For footnotes, see pp. 216-219 



223090—53- 



-13 



186 



STATISTICS OF INCOME FOR 1948^ PART 1 



Table 14. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 1914—43, net income, tax, and effective tax 
rate, 1916-43; individual returns toith adjusted gross income by adjusted gross 
income classes: Number of returns, adjusted gross income, tax, and effective tax 
rate, 1944—48; 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, 1944-48 

[Income ciassea and money flgurea in thousands of dollars] 



Net income 'i classes 


Number of returns 


1914 


1915 


1916 22 


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 










1, 569, 741 




149, 279 

127, 448 

68, 603 

14, 676 


127, 994 

120, 402 

60,284 

17, 301 


157, 149 

150, 553 

80, 880 

23, 734 

10, 452 

2,900 

2,437 

714 

376 

206 


1, 180, 488 




438, 851 




162, 485 




37, 477 


60 under 100 - 


6,161 
1,189 
769 
216 
114 
60 


6,847 

1,793 

1,326 

376 

209 

120 


13, 320 


100 under 150 - 


2,983 


150 under 300 


1,864 


300 under 500 


425 


600 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 "i classes 


Number of returns 


1920 


1921 


1922 


1923 


1924 


1925 


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




401, 849 

2, 440, 544 

2, 222, 031 

1, 072, 146 

353, 247 

132, 344 

28, 946 

8,717 

1,367 

739 

162 

63 

21 


402, 076 

2, 471, 181 

2, 129, 898 

1, 190, 115 

391, 373 

151, 329 

35, 478 

12, 000 

2,171 

1,323 

309 

161 

67 


368, 502 

2, 523, 150 

2, 472, 641 

1, 719, 625 

387, 842 

170, 095 

39, 832 

12, 452 

2,339 

1,301 

327 

141 

74 


344, 876 

2, 413, 881 

2, 112, 993 

1, 800, 900 

437, 330 

191, 216 

47, 061 

15, 816 

3,065 

1,876 

457 

242 

75 


98, 178 


1 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 




1, 327, 683 




503, 652 




236, 779 




59, 721 




20, 958 


100 under 150 . 


4,759 




3,223 


300 under 500... - 


892 


600 under 1,000 


479 


1,000 or more 


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. 216-219. 



loH 



STATISTICS OF INCOME FOR 19 48, PART 1 



18t 



Table 14. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 191J.-4S, net income, tax and effective tax 
rate, 1916-4S; individual returns with adjusted gross income by adjusted gross 
income classes: Number of returns, adjusted gross income, tax, and effective tax 
rate, 1944-4.8; 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, 1944~48 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income ^i classes 



Number of returns 



1926 



1927 



1928 



1929 



1930 



1931 



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

1 under 2 

2 under 3 - 

Sunders - 

5 under 10 --. 

10 under 25 - 

25 under 50 

60 under 100 - 

100 under 150 

150 under 300- -- 

300 under 500 - 

500 under 1,000- - 

1,000 or more - 



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 

856, 762 

1, 209, 345 

567, 700 

262, 079 

60, 123 

22, 573 

6,261 

3,873 

1,141 

557 

290 



111, 123 

918, 447 

837, 781 

, 192, 613 

628, 766 

270, 889 

68, 048 

27, 207 

7,049 

6,678 

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 

560, 977 

198, 762 

40, 845 

13, 646 

3,111 

2,071 

662 

318 

160 



185, 391 

862, 153 

675, 019 

912, 630 

417, 665 

137, 754 

24,308 

7,830 

1,634 

1,056 

268 

149 

77 



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

Individual returns with no net income '— 



4, 138, 092 



4, 101, 547 



4, 070, 851 
72, 829 



4, 044, 327 
92, 545 



3, 707, 509 
144, 867 



3, 225, 924 
184, 583 



Grand total- 



4, 138, 092 



4, 101, 647 



4, 143, 680 



4, 136, 872 



3, 862, 376 



3, 410, 607 



Number of returns 



Net income ^i classes 



1932 



1933 



1934 



1936 



1936 



1937 



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

Under 1.. 

1 under 2 

2under 3. 

Sunder 6 - 

5 under 10 - 

10 under 25 

25 under 50_ 

60 under 100 

100 under 160 

150 under 300. 

300 under 600 

500 under 1,000 

1,000 or more 

Total individual and taxable fidu- 
ciary returns, with net income. .- 
Individual returns with no net income '.. 

Grand total 



359, 688 

1, 489, 589 

967, 956 

703, 755 

261, 014 

79, 210 

18, 480 

6,902 

995 

596 

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 

60 



320, 460 

1, 608, 096 

980. 682 

762, 636 

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, 664 

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 

1,644 

330 

178 

61 



297, 143 

2, 524, 763 

1, 671, 996 

1, 261, 213 

471, 171 

178, 446 

38, 948 

12, 318 

2,269 

1,368 

312 

162 

49 



3, 877, 430 
206, 293 



3, 723, 558 
168, 449 



4, 094, 420 
104, 170 



4, 676, 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 



6, 486, 771 



6, 434, 052 



For footnotes, see pp. 216-219. 



}■}* ^raioaiouitoi. 



188 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 14. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 191J.-4S, net income, tax, and effective tax 
rate, 1916—43; individual returns with adjusted gross income by adjusted gross 
income classes: Number of returns, adjusted gross income, tax, and effective tax 
rate, 1944~48', 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, 1944-48 — Continued 



[Income claeses and monej figures in thousands of doUara] 



Net income *< dauei 



Number of returns 



1938 



1939 



1940 



1941 



1942 



Individual returns and taxable 
fiduciary retumi, with net in- 
come: ' 

Under 3, Optional Form 1040A, 
not distributed 

Under 1 — 

lunder 2M 

2imder 3 

3 under 5 

6 under 10 — . 

10 under 25 

25 under 50. 

60 under 100. 

100 under 150 

150 under 300 

300 under 500 

800 under 1,000- 

1,000 or more 



389, 871 

2, 433, 949 

1, 614, 982 

1, 172, 409 

415, 596 

140, 781 

26, 336 

7,259 

1,326 

766 

207 

118 

67 



374, 223 

3, 036, 444 

2, 060, 540 

1, 468, 402 

484, 698 

164, 707 

31, 992 

9,272 

1,618 

935 

212 

111 

46 



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 



10, 252, 708 

1, 976, 368 

5, 754, 402 

4, 722, 477 

2, 199, 668 

636, 901 

243, 081 

49, 521 

14, 850 

2,784 

1,620 

367 

169 

57 



16, 106. 039 

3, 228, 706 

7, 172, 627 

5, 430, 790 

3, 422, 331 

785, 785 

300, 161 

65, 137 

19, 793 

3,585 

1,985 

415 

199 

40 



20, 341, 523 

3, 097, 513 

6, 108, 585 

6, 341, 999 

6, 096, 027 

1, 107, 412 

390, 203 

86, 203 

25, 362 

4,535 

3,361 

466 

222 

55 



Total individual and taxable 
fiduciary returns, witb net 

income. .._ 

Individual returns with no net 
income' 



,203,657 
100, 233 



7, 633, 19« 
82, 461 



14,665,462 
112, 697 



25, 854, 973 
99, 828 



36, 537, 593 
163, 136 



43,602,456 
216,738 



Qrand total. 



6, 303, 890 



7, 715, 660 



14, 778, 159 



25, 954, 801 



36, 700, 729 



43,819,194 



Adjusted gross income »« classes 



Number of returns 



1944 



1945 



1946 



1947 



Individual returns with adjusted gross 
, income:' 

Under 0.5 

0.5 under 1— 

1 under 1.6 >* 

1.5 under 2 , 

2 under 2.5 

2.5 under 3 

3 under 4 

4 imder 6 »» ., 

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 or more 

Total individual returns with ad- 
Justed gross income 

Individual returns with no adjusted gross 
income* 

Qrand total 



3, 260, 590 

6, 008, 006 

7, 222, 582 

6, 863, 662 

6,000,454 

6, 301, 072 

6, 918, 693 

2, 816, 977 

1, 834, 433 

298, 478 

129, 466 

67, 637 

100, 467 

28,963 

4,873 

2,681 

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, 886, 471 

353, 346 

155, 308 

83, 229 

120, 220 

33, 495 

6,530 

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 

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 



3, 299, 919 

4, 471, 102 

5, 178, 887 

5, 966, 397 

6, 296, 154 

6, 163, 256 

9, 396, 744 

5, 094, 747 

4, 666, 206 

599, 545 

236, 438 

122, 221 

185, 076 

52, 725 

9,619 

5,145 

962 

415 

149 



46, 919, 690 
191, 905 



49, 750, 991 
181, 792 



52, 600, 470 
216, 077 



64, 799, 936 
299, 072 



51, 745, 697 
326,309 



47, 111, 495 



49, 932, 783 



52, 816, 547 



55, 099, 008 



52,072,006 



For footnotes, tee pp. 216-219. 



STATISTICS OF INCOME FOR 1948, PART 1 



189 



Table 14. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 1914~43, net income, tax, and effective tax 
rate, 1916-43; indiv-idual returns with adjusted gross income by adjusted gross 
income classes: Number of returns, adjusted gross income, tax, and effective tax 
rate, 1944-48; 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 48 — Continued 



[Income classes and money figures in thousands of dollars] 



Net income •' classes 



Net income • 



1917 



1918 



1919 



1920 



1021 



Individual returns and taxable 
fiduciary returns, witli net 
income: i 
Under 1 

1 under 2 

2 under 3 

3 under 5 

Sunder 10- 

10 under 25 

26 under 60 

60 under 100. 

100 under 160 

160 under 300.. 

300 under 600 

600 under 1,000 

1,000 or more 



624, 669 
1, 037, 248 
1, 236, 016 
822, 662 
722, 796 
357,355 
505, 859 
271, 938 
256, 771 
464, 264 



2, 461, 137 

2,064,977 

2, 115, 865 

1, 827, 608 

1, 687, 166 

1,042,320 

846, 894 

400, 492 

474, 652 

209, 905 

214, 631 

306, 836 



2, 232, 366 
3, 626, 825 

3, 536, 219 
2, 146, 690 
1, 736, 548 

978, 043 
679, 721 
284, 107 
305, 025 
144, 645 
119, 076 
137,487 



2,829,113 

3, 807, 286 

4, 513, 264 

2, 964, 137 

2, 412, 276 

1, 277, 365 

896, 497 

368, 393 

371, 149 

159, 071 

128, 290 

152, 650 



4, 060, 067 

6, 184, 643 

5, 039, 607 

3, 068, 331 

2, 547, 905 

1, 307, 786 

810, 386 

266, 612 

216, 139 

89, 314 

79, 963 

77, 078 



213, 850 

3, 620, 762 

5, 325, 931 

4, 064, 891 

2, 378, 750 

1, 958, 158 

979, 629 

682, 230 

163, 521 

146, 948 

61, 343 

42, 780 

49, 411 



Total individual and 
taxable fiduciary re- 
turns, with net income. 



6, 298, 578 



13, 652, 383 



15, 924, 639 



19,859,491 



23, 736, 629 



19, 577, 213 



Net income «i classes 



Net income ' 



1922 



1923 



1925 



1926 



1927 



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

1 under 2.. 

2 under 3 

3 under 5 , 

6 under 10 

10 under 25 , 

26 under 50. 

50 under 100 

100 under 150. 

150 under 300 

300 under 500.. , 

500 under 1,000. 

1,000 or more 

Total individual and 
taxable fiduciary re- 
turns, with net income. 



247, 564 

3, 630, 571 

6, 153, 497 

4, 500, 558 

2,641,905 

2, 256, 872 

1, 208, 274 

805, 224 

260, 204 

266, 814 

116, 672 

107, 671 

141, 387 



252, 513 

'« 3, 693, 642 

" 6, 073, 444 

M 6, 469, 195 

i< 2, 653, 026 

i< 2, 538, 079 

1, 350, 680 

833, 898 

280, 656 

260, 684 

124, 569 

96, 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 



68, 306 

1, 774, 602 

2, 047, 970 

6, 236, 003 

3, 463, 852 

3, 544, 898 

2, 032, 239 

1, 418, 948 

672, 860 

655, 300 

339, 774 

327,368 

422, 467 



67, 238 

1, 747, 917 

2, 042, 903 

4, 872, 789 

3, 838, 953 

3, 660, 622 

1, 954, 653 

1, 389, 339 

670, 190 

661, 412 

340, 214 

317, 881 

494, 394 



72,231 

1, 645, 576 

2, 062, 275 

4, 700, 816 

3, 895, 759 

3, 748, 058 

2, 051, 771 

1, 535, 387 

636,019 

787, 270 

431, 122 

378, 167 

600,841 



21,336,213 



M 24,777,466 



25,666,153 



21, 894, 576 



21,058,806 



22,646^091 



For footnotes, see pp. 216-210. 



190 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 14. — Individual returns and taxable fiduciary returns, vxith net income, by 
net income classes: Number of returns, 1914-4S, net income, tax, and effective tax 
rate, 1916-43; individual returns with adjusted gross income by adjusted gross 
income classes: Number of returns, adjusted gross income, tax, and effective tax 
rate, 1944~48; also aggregates for individual returns with no net income, 1928-43 
(including fiduciary returns for 194S only) and for individual returns with no 
adjusted gross income, 1944-4-8 — Continued 

[Income classes and money figures in thousands of dollars] 











Net income " classes 




Net income ' 


1928 


1929 


1930 


1931 


1932 


1933 








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, 698 

212, 059 

102, 186 

102,311 

166,060 


231, 140 

2, 145, 834 

2, 437, 251 

i< 2, 597, 915 

1, 677, 039 

1, 160, 398 

629, 639 

393, 206 

119, 896 

118, 008 

52, 469 

57,874 

35,240 




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

Under 1 -- 

1 under 2 


64,535 

1, 526, 832 

2, 030, 901 

4, 648, 098 

4, 282, 520 

4, 037, 853 

2, 326, 503 

1, 857, 878 

850, 451 

1,157,131 

663, 900 

670,862 

1,108,863 


73, 742 

1, 499, 908 

1, 958, 595 

4, 572, 596 

4,481,576 

4, 025, 233 

2,174,458 

1, 646, 476 

770, 536 

1,087,410 

628, 229 

669, 878 

1, 212, 099 


264,784 
2, 093, 292 


2 under 3. . . . . 


2, 295, 586 


3 under 5 


2, 207. 458 


« iiTidfir in 


1, 537, 875 


10 under 25 


1,112,086 


25 iiTifier 50 , .. 


630, 005 


60 under 100 


401,049 


100 under 150- 


129, 159 


150 under 300 


139, 215 


300 under 500. 


54,570 


500 under 1,000 -. 


56,700 


1,000 or more 


86, 857 






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


25,226,327 
« 499, 213 


24,800,736 
2» 1,025, 130 






1*11,655,909 
28 1,480,922 




18, 118, 635 
2» 1,539, 452 


13,604,996 
3» 1,936, 878 


11,008,638 
28 1,141,331 








1 1 1 




Netin( 


3ome« 


Net income 2" 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, 976 

117, 744 

140, 960 

43, 832 

59, 464 

57, 775 


198, 900 

2, 534, 828 

2, 831, 583 

3, 249, 107 

2,283,402 

1, 822, 271 

882, 309 

535, 772 

166, 379 

179, 911 

77, 907 

73, 811 

73, 630 


187, 113 

3,011,409 

3, 325, 252 

3, 821, 708 

2, 977, 790 

2, 628, 692 

1, 400, 493 

913, 518 

311, 279 

307, 930 

124, 523 

122, 762 

107, 641 


202, 401 

3, 592, 283 

3, 980, 864 

4, 646, 965 

3, 170, 571 

2, 639, 518 

1, 319, 431 

824, 261 

272,264 

272, 724 

117,477 

114, 399 

85, 416 


259, 833 

3,430,143 

4,091,500 

4, 317, 709 

2, 783, 893 

2,059,779 

886, 398 

484, 768 

158,413 

154, 996 

78,441 

81,396 

110, 103 


253, 911 


1 under 2 


4, 327, 850 


2 under 3 


5, 201, 699 


3 iindpr Ji 


5, 434, 218 


5 under 10 - . 


3, 241, 405 


10 under 25,. 


2,416,728 
1,079,972 


25 under 50 


50 under 100 


617, 798 


100 under 150 


193, 959 


150 under 300 


187, 482 


300 under 500 


81, 387 


600 imder 1,000 . . 


74, 090 


1,000 or more 


81,370 






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


12, 796, 802 
2« 412, 859 


14,909,812 
2« 381, 353 


19, 240, 110 
2« 286, 632 


21,238,574 
'« 308, 518 


18,897,374 
28 354,156 


23,191,871 
'8 284,327 







For footnotes, see pp. 216-219. 



STATISTICS OF INCOME FOR 1948, PART 1 



191 



Table 14. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 1914-43, net income, tax, and effective tax 
rate, 1916-43; individual returns with adjusted gross income by adjusted gross 
income classes: Number of returns, adjusted gross income, tax, and effective tax 
rate, 1944-48; 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, 1944-48 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income 21 classes 



Net income ' 



1940 



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

Under 3, Optional Form 1040A, not distributed 

Under l-_ 

1 under 2 2« 

2 under 3 

3 under 5 

Sunder 10 

10 under 25 

25 under 50 

50 imder 100 

100 imder 150 

150 under 300... 

300 under 500 

500 under 1,000 

1,000 or more 



1,525,260 

7, 361, 338 

12, 583, 632 

6, 014, 768 

3, 604, 433 

2, 785, 641 

1, 257, 086 

712, 495 

235, 754 

226, 596 

101, 756 

84, 224 

95, 564 



17, 531, 107 

1,429,168 

8, 872, 128 

11, 479, 181 

8, 000, 997 

4, 286, 515 

3, 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 



31,086,413 

1, 989, 496 

9,245,184 

15,863,154 

22, 181, 366 

7, 383, 871 

5, 801, 889 

2, 912, 220 

1, 690, 758 

544,220 

465, 726 

172, 486 

149, 986 

98,860 



Total individual and taxable fiduciary returns, 

with net income 

Individual returns with no net income 3 



36, 588, 546 
26 311,385 



58, 868, 025 
26 292, 023 



78, 889, 362 
28 198, 598 



99, 585, 627 
, 26 226,346 



Adjusted gross income 2' classes 



Adjusted gross income ' 



1944 



1945 



1946 



1947 



1948 



Individual returns with adjusted gross 
income: 2 

Under 0.5 

0.5 under 1 

1 vmder 1.5 2< 

1.5 under 2 

2 under 2.5 , 

2.5 under 3 

3 under 4 

4 under 5 25 

Sunder 10 

lOxmder 15 , 

15 under 20 

20 imder 25 

25 under 50 

50 under 100 

100 under 150 

150 imder 300... 

300 under 500 

500 under 1,000 

1,000 or more 

Total individual returns with ad- 
justed gross income 

Individual returns with no adjusted gross 
income*. 



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 

6, 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 

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 



928, 133 

3, 383, 376 

6, 503, 699 

10, 469, 379 

14, 164, 492 

16, 921, 193 

32, 484, 906 

22, 716, 705 

29, 818, 294 

7, 200, 668 

4, 054, 251 

2, 717, 601 
6, 237, 807 

3, 516, 082 
1,153,456 
1, 017, 684 

353,350 
274, 704 
258, 072 



116, 714, 736 
2« 249, 771 



120, 301, 131 
29 292, 472 



134,330,006 
2« 247, 206 



150, 295, 275 
2» 559, 193 



164, 173, 861 
" 657, 847 



For footnotes, see pp. 216-219. 



192 



STATISTICS OF INCOME FOR 19 48, PART 1 



Table 14. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 1914-43, net income, tax, and effective tax 
rate, 1916—43; individual returns with adjusted gross income by adjusted gross 
income classes: Number of returns, adjusted gross income, tax, and effective tax 
: rate, 1944—48; also aggregates for individual returns with no net income, 1928-43 
c {including fiduciary returns for 1943 only) and for individual returns with no 
adjusted gross income, 1944-4-8 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income 'i classes 


Tax" 


1916 


1917 


1918 


1919 


1920 


1921 


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












174 


1 under 2 . - - 




16,244 
9,097 
18, 283 
44,066 
80, 695 
76, 593 
86,028 
55, 766 
86, 718 
60, 228 
69, 349 
109, 425 


26, 482 
35,416 
82, 929 
93, 058 
142, 449 
130, 241 
147, 429 
95, 680 
136, 156 
79, 165 
69, 834 
88, 885 


24, 696 

28, 258 
76, 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, 266 
163, 718 
86, 688 
92, 604 
47, 043 
46, 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 
61, 487 


42,744 


5 under 10 - 


68, 871 


10 under 25 _. ... 


126, 886 


25 under 60 


112, 910 


60 under 100 . 


115, 712 


100 under 150 


52, 330 


150 under 300 


61, 496 


300 under 600 


31, 860 


500 under 1,000 


25, 112 


1,000 or more.- - 


31, 420 






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


173, 387 


691, 493 


1, 127, 722 


1, 269, 630 


1, 075, 064 


719, 387 

















Net income " classes 










1922 


1923 1' 


1924 


1926 


1926 


1927 


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


247 
27, 081 
20, 730 
47, 533 
70, 388 
123, 576 
125, 697 
144, 093 
71, 337 
98, 810 
43, 488 
38, 669 
49, 518 


317 

14 18, 253 

14 16, 606 

14 46, 048 

14 54, 075 

14 103, 109 

103, 601 

108, 879 

55, 719 

62, 104 

31, 669 

26, 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 

103,069 

55, 722 

63, 674 

66, 867 


56 

1,761 

4,217 

7,245 

20, 272 

72, 465 

112, 797 

140, 947 

77, 900 

103, 997 

56, 256 

63, 665 

81, 893 


40 


1 under 2. 


1,234 


'•'' 2 under 3 


3,970 


I'' 3 under 5 


6,508 


'■ 5 under 10 


20, 665 


VT 10 under 26 


74, 226 


I- 25 under 50 


119, 475 


1 60 under 100 -. 


166, 675 


<■ 100 under 150 -. .- - 


87, 398 


'■' 150 under 300 


123, 776 


' 300under600 - 


73, 750 


i- 600 under 1,000 


64, 265 


' 1,000 or more 


98, 667 






' Total individual and taxable fldu- 
i. ciary returns, with net income 


861, 057 


14 661, 666 


704, 266 


734, 665 


732, 471 


830,639 



I For footnotes, see pp. 216-219. 



STATISTICS OF INCOME FOR 19 48, PART 1 



193 



Table 14. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 1914.-48, 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, 1944-48; also aggregates for individual returns with no net income, 1928-4-3 
(including fiduciary returns for 1943 only) and for individual returns with no 
adjusted gross income, 1944-48 — Continued 

[Income classes and money figures in thousands of dollars] 







Tax 11 




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 


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 imdPT 2 


10, 345 
7,710 


2imder3 


3 uniipT 5 


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


18, 397 
35, 077 
54, 977 
52, 355 
57, 491 
30 369 


5 nndp.r 10 


10 under 95 




25 under 50 




60 under 100 ... 




100 under 150 


150 under 300 


40, 412 
17, 910 


300 under 500 


500 under 1,000 


1,000 or more 




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 




Tax" 






1934 


1935 


1936 


1937 


1938 


1939 


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


111 
8,659 
7,567 
18, 349 
43, 086 
83, 960 
84, 907 
84, 792 
38, 166 
57, 995 
20, 854 
30, 745 
32, 211 


125 

10, 058 

9,311 

20, 738 

48, 728 

103, 754 

106, 670 

112, 816 

54, 132 

74, 039 

37, 245 

38, 323 

41, 499 


331 

14, 010 

13, 988 

32, 232 

79, 369 

175, 613 

191, 339 

216, 045 

116, 156 

147, 381 

71, 470 

78, 945 

77, 138 


468 

17, 262 

15, 622 

38, 852 

83, 529 

175, 709 

179, 395 

194, 507 

102, 062 

131, 060 

67, 489 

74, 156 

61, 457 


719 

15, 202 

13, 789 

33, 920 

71, 654 

134, 162 

120, 594 

116, 989 

58, 224 

69, 744 

39, 832 

42, 353 

48, 035 


744 


1 imder 2 


21 422 


2under 3 


21, 374 
47,424 
83, 430 
158, 156 
146, 937 
146, 686 
71, 970 
88,234 
44,237 
44, 598 
53, 181 


3 under 5 


5 under 10 


10 under 25 


25 under 50 


sounder 100 


100 under 150 


150 under 300- . 


300 under 500 


500 under 1,000 


1,000 or more 




Total individual and taxable fl 

ciary returns, with net income 

Individual returns with no net incom 


du- 


511, 400 


657, 439 


1, 214, 017 


1, 141, 569 


765, 218 
615 


928, 394 
300 














Grand total 


511, 400 


657, 439 


1,214,017 


1, 141, 569 


765, 833 


928, 694 





For footnotes, see pp. 216-219. 



.OIS-dIS.q<jv- 



194 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 14. — Individual returns and taxable fiduciary returns, vnth net income, by 
net income classes: Number of returns, 1914—43, net income, tax, and effective tax 
rate, 1916-43; individual returns with adjusted gross income by adjusted gross 
income classes: Number of returns, adjusted gross income, tax, and effective tax 
rate, 1944—48; 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, 1944-48 — Continued 

llncome classes and money figures in thousands of dollars] 



Net income " classes 



Tax" 



1940 



1941 



1942" 



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 

distributed 

Under 1.. 

1 under 2 

2 under 3 

3 under 5 

5 under 10 

10 under 25. 

25 under 50. 

50 under 100 

100 under 150.. 

150 under 300... 

300 under 500... 

500 under 1,000... 

1,000 or more 



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, 033 
768, 590 

1, 668, 557 

2, 971, 234 
1, 490, 256 
1, 786, 542 
1, 345, 053 
1, 005, 645 

379, 290 
353, 706 
138, 515 
116, 233 
75,404 



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

Individual returns with no net income '. .. 



1, 495, 930 
473 



3, 905, 625 
2,326 



8, 926, 712 



14, 589, 324 
694 



Grand total. 



1, 496, 403 



3, 907, 951 



8, 926, 712 



14, 590, 018 



2, 652, 207 

156, 124 

" 918, 831 

1, 902, 046 

3, 396, 255 

1, 790, 001 

2, 159, 690 

1, 629, 424 

1, 222, 948 

463, 923 

434, 796 

164, 305 

136, 993 

86, 571 



17, 114, 112 
31, 800 



17, 145, 912 



Adjusted gross income ^ classes 


Tax" 


1944 


1945 


1946 


1947 


1948 


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 

675, 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, 315 

410, 973 

376, 701 

142, 808 

127, 671 

110, 117 


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 


37, 706 


1 under 1 ."i 


187, 415 


1Snnrlp.r2 


435,023 


2 Tinder 2 5 . . 


704, 578 


2.5 under 3 


914, 648 


3 iinder 4 . . . 


1, 990, 235 


4 under 5. . 


1, 687, 046 


5 under 10 


2, 960, 914 


10 under 15 


1, 002, 044 


15 under 20 


684, 138 


20 under 25... 


526, 578 


25 under 50 


1, 555, 194 


80 under 100 


1, 247, 160 


100 under 150 


603, 298 


150 under 300. 


503, 445 


300 under 500 


194, 535 


500 under 1,000 


155, 866 


1,000 or more 


151, 715 






Total Individual returns with 
adjusted gross income 


16, 216, 401 


17, 050, 378 


16,075,913 


18, 076, 281 


15, 441, 829 







For footnotes, see pp. 216-219. 



STATISTICS OF INCOME FOR 19 48, PART 1 



195 



Table 14. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 1914-43, net income, tax, and effective tax 
rate, 1916-43; individual returns with adjusted gross income by adjusted gross 
income classes: Number of returns, adjusted gross income, tax, and effective tax 
rate, 1944~48; 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, 1944~48 — Continued 

[Income classes and money fisures in thousands of dollars] 



Net Income « classes 




Efiective tax rate (percent) 


17 




1916 


1917 


1918 


1919 


1920 


1921 


1922 


Individual returns and taxable fiduciary 
retm-ns, 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 

68.70 

63.59 


0.10 






0.66 
.44 
.86 
2.41 
4.78 
7.34 
10.04 
13.92 
18.27 
23.93 
27.65 
35.66 


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 


JnirlPr 3 




.40 


a nnrlfir S , , , 


0.12 
.61 
.94 
1.41 
2.25 
3.48 
4.75 
6.60 
8.14 
11.09 


1.06 


.1 iindpT 10 


2.65 


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 


600 under 1,000 -.. 


35.81 


1,000 or more 


35.02 






Total individual and taxable fiduciary 
returns, with net income 


2.75 


5.06 


7.08 


6.39 


4.53 


3.67 


4.04 






Net income 'i classes 




E 


fEective 


tax rate ( 


percent) 


»7 




1923 


1924 


1925 


1926 


1927 


1928 


1929 


Individual returns and taxable fiduciary 
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 

6.87 

10.47 

13.74 

16.77 

17.06 

17.35 

16.70 


0.02 


1 iindfir 9. 


.04 


2 under 3 


.07 


3 iindftr 5 , . , , . . 


.05 


fi iindpT in 


.21 


10 under 25... 


1.49 


25 iindpr 50 


5.24 


50 imder 100.. 


9.77 




12.92 


150 under 300.. 


14.64 


300 under 500 


16.49 


800 under 1,000 


15.88 


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. 216-219. 



196 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 14. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 1914~4S, net income, tax, and effective tax 
rate, 1916-43; individual returns with adjusted gross income by adjusted gross 
income classes: Number of returns, adjusted gross income, tax, and effective tax 
rate, 1944~48; 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, 1944~48 — Continued 

[Income classes and monejr figures in thousands of dollars] 



Net income •' classes 




Eflective tax rate (percent) 


37 




1930 


1931 


1932 


1933 


1934 


1935 


1936 


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


0.04 

.08 

.18 

.13 

.47 

1.70 

5.25 

9.51 

13.03 

14.91 

15.96 

16.20 

16.98 


0.02 

.07 

.15 

.11 

.44 

1.59 

4.89 

8.48 

11.77 

13.58 

15.08 

15.11 

16.19 


0.04 

.57 

.40 

.80 

2.12 

4.32 

6.92 

11.99 

20.41 

27.04 

35.36 

32.86 

46.75 


0.04 

.49 

.34 

.83 

2.28 

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 nniier 2 


47 


9, nndp.r 3 


42 


3 under 5 


84 


S nndPT in . . 


2 67 


in TiTidfir ??; ... 


6 68 


25 under 50 ._ 


13 66 


SO imder 100 


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 
returns, with net income 


2.63 


1.81 


2.83 


3.40 


4.00 


4.41 


6 31 






Net income " classes 




Eflective tax rate (percent) 


J7 




1937 


1938 


1939 


1940 


1941 


1942 


1943 


Individual returns and taxable fiduciary re- 
turns, with net income: i 
Under 3, Optional Form 1040A, not 
distributed 










1.87 

.79 

1.59 

2.60 

5.11 

9.48 

19.07 

34.31 

46.56 

54.48 

58.08 

59.94 

62.24 

61.98 


5.13 

3.81 

4.56 

7.25 

11.05 

17.21 

27.65 

43.06 

56.04 

66.40 

72.90 

78.08 

78.45 

75.47 


7.69 


Under 1 - 


0.23 

.48 

.39 

.84 

2.63 

6.66 

13.60 

23.60 

37.49 

48.06 

57.45 

64.82 

71.95 


0.28 

.44 

.34 

.79 

2.57 

6.51 

13.60 

24.13 

36.75 

45.00 

50.78 

52.03 

43.63 


0.29 

.49 

.41 

.87 

2.57 

6.54 

13.61 

23.74 

37.11 

47.06 

54.35 

60.19 

65.36 


6.14 

.78 

.40 

1.31 

3.32 

9.09 

21.55 

35.29 

46.93 

54.21 

59.99 

60.76 

69.71 


5 08 




8.31 


2 under 3— 


10.52 


3 nnrlp.r 5 


13 40 


5 iinripr 10 . 


20 18 


10 under 25-— - 


30.79 


25 under 50 


46 19 




59.48 


100 under 150 ..- 


69.69 


150 under 300 


75 95 


300 under 500 


80.31 


500 under 1,000 


77 50 


1,000 or more 


76 27 






Total individual and taxable fiduciary 
retiu'ns, with net income 


5.37 


4.05 


4.00 


4.09 


6.63 


11.32 


14.65 







For footnotes, see pp. 216-219. 



STATISTICS OF INCOME FOR 1948, PART 1 



197 



Table 14. — Individual returns and taxable fiduciary returns, with net income, by 
net income classes: Number of returns, 1914-43, net incovie, 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, 1944-48; 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, 1944-48 — Continued 

[Income classes and money flsures in thousands of dollars] 



Adjusted gross income »• classes 


Effective tax rate (percent) " 


1944 


1945 


1946 


1947 


1948 


Individual returns with adjusted gross 
income: ' 

Under 0.5 














3.19 
6.44 
8.56 
9.40 
10.01 
11.20 
13.08 
17.82 
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 

4.87 

6.55 

7.56 

8.04 

8.79 

10.22 

13.84 

19.97 

24.61 

28.85 

36.33 

46.97 

54.10 

58.24 

59.31 

60.82 

61.07 


1.11 


1 under 1.5 " ._ 


2.88 


1.5 under 2 - - 


4 16 


2 under 2.5 . 


4 97 


2.5 under 3 . 


5.41 


3 under 4- __ 


6.13 


4 under 5 '* -- .. .. 


7 43 




9 93 




13 92 


15 under 20 


16.87 


20 under 25 ..- 


19 38 


25 under 50 . 


24 93 


60 under 100 - - 


35 47 


100 under 150 


43 63 


150 under 300. 


49 47 


300 luider 500- 


55 05 


500 under 1,000 


56 74 


1,000 or more 


58.79 






Total individual returns with ad- 
justed gross income - 


13.89 


14.17 


11.97 


12.03 


41 







For footnotes, see pp. 216-219. 



198 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 15. — Individual returns and taxable fiduciary returns, with net income, 1916^ 
43; individual returns with adjusted gross income, 1 944-48; also individual returns 
with no net income, 1928-43 {including fiduciary returns for 1943 only), and 
with no adjusted gross income, 1944~48: 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 " 



1918 



Number of returns ". 



22 429, 401 



1, 832, 132 



4,425,114 



5, 332, 760 



7, 259, 944 



6, 662, 176 



Sources of income: '" 

Salaries, wages, commis- 
sions, etc.51-. 

Business profit " 

Partnership profit " 

Profit from sale of real es- 
tate, stocks, bonds, etc... 
Rents and royalties profit- 
Dividends 5< 

Income from fiduciaries 3'-. 
Partially tax-exempt inter- 
est on Government obli- 
gations" 

Interest and other income ". 

Total income 



1, 851, 277 

2, 637, 475 

643, 803 

2, 136, 469 

379, 795 



701, 084 



3, 648, 438 

2, 865, 413 

775, 087 

318, 171 

684, 343 

2, 848, 842 



936, 715 



8, 267, 392 
3,124,355 
1, 214, 914 

291, 186 

975, 680 

2, 468, 749 

(40) 



1, 403, '. 



10, 755, 693 
3, 877, 550 
1,831,430 

999, 364 
1, 019, 094 
2, 453, 775 

(40) 



63, 377 
1, 437, 402 



» 15,322,873 
" 3, 215, 555 
n 1, 706, 229 

1, 020, 543 
1, 047, 424 
2, 735, 846 

(40) 



61, 550 
i< 1, 580, 250 



13, 813, 169 
2, 366, 319 
1, 341, 186 

462, 859 
1, 177, 958 
2, 476, 952 

(40) 



46, 994 
1,643,344 



8, 349, 902 



12, 077, 009 



17, 745, 761 



22, 437, 686 



26, 690, 270 



23, 328, 782 



Deductions: so 

Net loss from sale of real es- 
tate, stocks, bonds, etc— . 
Net loss from business 32... 
Net loss from partnership 33. 

Interest paid -— 

Taxes paid 

Contributions 38. _ 

Other deductions " 



Total deductions. 
Net income 



(42) 

} (.*') 
} («) 



2, 051, 324 



(42) 
(42) 

(42) 

245, 080 
885, 763 



(42) 
(42) 

(42) 
(42) 

1, 821, 122 



(43) 
(42) 

(42) 
(42) 

2, 578, 194 



(42) 
(42) 

(42) 

387, 290 
2, 567, 351 



(42) 
(42) 

(42) 
(42) 

3, 751, 569 



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. 216-219. 



STATISTICS OF INCOME FOR 1948, PART 1 



199 



Table 15. — Individual returns and taxable fiduciary returns, with net income, 1916- 
43; individual returns with adjusted gross income, 1944-48; also individual returns 
with no net income, 1928-43 {including fiduciary returns for 1943 only), and 
with no adjusted gross income, 1944-48: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 



Distribution 



1923 i« 



1925 



1926 



1927 



Number of returns 2«. 



Sources of income: >" 

Salaries, wages, commis- 
sions, etc.3' 

Business profit '^ 

Partnership profit " 

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 -- 

Dividends 3« 

Income from fiduciaries 35.. 
Partially tax-exempt inter- 
est on Government obli- 
gations 39 

Other taxable interest 

Other income " 



Total income - 



Deductions: so 

Net loss from sales of real 
estate, stocks, bonds, etc.. 

Capital net loss " 

Net loss from business 32... 
Net loss from partnership 33. 

Interest paid... 

Taxes paid *' 

Contributions 

Other deductions 3ii 



6,787,481 



7, 698, 321 



7, 369, 788 



4, 171, 051 



4, 138, 092 



4, 101, 547 



693, 993 
839, 771 
427, 127 



742, 104 



249, 248 
224, 929 
664, 219 
257, 928 



33, 989 

, 738, 601 



14, 195, 356 
4, 722, 766 
1, 676, 409 



863, 107 



305, 394 
1, 814, 126 
3, 119, 829 

329, 124 



43, 711 
2, 177, 771 



13, 617, 663 
4, 755, 483 
1,810,014 



1, 124, 566 



389, 148 
2, 009, 716 
3, 250, 914 

310, 144 



29, 645 

2, 281, 703 



9, 742, 160 
3, 688, 804 
1, 827, 025 



1, 991, 659 



940, 569 
1,471,332 
3, 464, 625 

305, 806 



25, 651 
1, 814, 402 



9,994,315 
3, 572, 895 
1, 732, 581 



1,465,625 



912, 917 
1, 450, 760 
4, Oil, 590 

333, 365 



36, 782 
1, 936, 604 



10, 218, 450 
3, 287, 421 
1, 755, 145 



1, 813, 396 



1,081,186 

1,302,276 

4, 254, 829 

421,481 



47, 479 

1, 675, 916 

350, 981 



24, 871, 908 



29, 247, 593 



29, 578, 997 



25, 272, 035 



25, 447, 436 



26, 208, 561 



(«) 



(42) 



} (") 



425, 218 
3, 110, 478 



(42) 
(42) 

534, 797 
3, 935, 330 



(42) 
(42) 

(42) 
(42) 

533, 168 
3, 389, 675 



(42) 
(42) 

(42) 
(42) 

441, 590 
2, 935, 868 



178, 216 

(42) 
(42) 

(42) 

484, 205 
2, 826, 509 



227, 879 

(42) 
(42) 
(42) 

800, 806 

507, 705 

2, 127, 079 



Total deductions. 
Net income 



3, 535, 696 



4, 470, 127 



3, 922, 843 



3, 377, 458 



3, 488, 930 



3, 663, 470 



21, 336, 213 



24, 777, 466 



25, 656, 153 



21, 894, 576 



21,958,506 



22, 545, 091 



For footnotes, see pp. 216-219. 



200 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 15. — Individual returns and taxable fiduciary returns, with net income, 1916- 

V 4-3; individual returns with adjusted gross income, 1944—48; also individual returns 

with no net income, 1928-43 {including fiduciary returns for 1943 only), and 

with no adjusted gross income, 1944~48: Number of returns, sources of income, 

total income or adjusted gross income, deductions, and net ijicome or deficit — Con 

[Money figures in thousands of dollars] 



Distribution 



Individual 

returns and 

returns of 

fiduciaries, 

with net 

income 



Individual 
returns 

with no net 
income 



Individual 
returns and 
returns of 
fiduciaries, 
with net 
income ^* 



Individual 
returns 

with no net 
income 



Individual 

returns and 
returns of 

fiduciaries, 
with net 
income 



Individual 
returns 
with no 

net income 



Number of returns "' 

Sources of income: so 

Salaries, wages, commis- 
sions, etc.3' 

Business profit 

Partnership profit 33 

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 3< 

Income from fiduciaries 36.. 
Partially tax-exempt in- 
terest on Government 

r obligations 36 

Other taxable interest 

Other income " 

Total income 

Deductions: so 

Net loss from sale of real 
estate, stocks, bonds, etc 

Capital net loss <* 

Net loss from business 

Net loss from partner- 
ship 33 

Interest paid *' 

Taxes paid " 

Contributions 

Other deductions 3» 

Total deductions 

Net income or deficit 



72, 829 



92, 545 



3, 707, 509 



144, 867 



10, 862, 331 
3, 243, 955 
1, 929, 520 



2, 928, 142 



1, 879, 780 

1, 164, 518 

4, 350, 979 

443, 998 



40, 553 

1, 841, 818 

302, 040 



82, 193 
32, 811 
16, 631 



53, 584 

274 
67, 071 
88, 984 
17, 577 

1,763 
59, 760 



11, 173, 068 
3, 327, 989 
1, 846, 431 



2, 335, 898 



2, 346, 704 

1, 278, 757 

4, 783, 240 

508, 221 



40, 184 

1, 908, 030 

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 
" 239, 004 



283, 727 
69, 697 
57, 260 



68, 135 

103, 460 

434, 988 

19, 843 



6,738 
161, 536 



28, 987, 634 



420, 649 



29, 844, 758 



902, 251 



i< 22,319,446 



1, 204, 383 



171, 743 

(42) 

(«) 

1, 180, 267 
762, 967 
532, 886 

1, 113, 445 



144, 561 

(42) 
(42) 
(42) 

125, 990 

8,465 

640, 847 



994, 665 

(42) 

1, 360, 180 
818, 191 
527, 093 

1, 343, 894 



(42) 
(42) 

156, 054 

13,016 

919, 327 



1, 232, 776 
172, 538 

} («) 

1* 417, 771 
i< 2, 377, 726 



1, 307, 143 
570, 023 

(42) 

31, 536 

16, 630 

818, 503 



3, 761, 308 



919, 862 



5, 044, 023 



1, 927, 381 



" 4, 200, 811 



2, 743, 835 



25, 226, 327 



M 499, 213 



24, 800, 736 



26 1, 025, 130 



18, 118, 635 



28 1, 539, 452 



For footnotei, see pp. 216-219. 



STATISTICS OF INCOME FOR 1948, PART 1 



201 



Table 15. — Individual returns and taxable fiduciary returns, with net income, 1916— 
JfS; individual returns with' adjusted gross income, 1944-48; also individual returns 
with no net income, 1,928~43 (including fiduciary returns for 194^ only), and 
with no adjusted gross income, 1944'~48: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 



Distribution 



Individual 
returns and 

returns of 
fiduciaries, 

witli net 
income 



Individual 
returns 

witli no net 
income 



Individual 

returns and 

returns of 

fiduciaries, 

witli net 

income 



Individual 
returns 

with no net 
income 



Individual 

retuins and 

returns of 

fiduciaries, 

witli net 

income 



Individual 
returns 
with no 

net income 



Number of retm'ns 2».__ 

Sources of income: ^o 

Salaries, wages, commis- 
sions, etc." 

Business profit 

■■' Partnership profit 33 

"i Profit from sales of real es- 
!'■ tate, stocks, bonds, etc., 
''" other than taxed as cap- 
J;" '•"" ital 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 in- 

terest on Government 

obligations 36. ._ 

Other taxable interest 

■ Other income 3?. _ 

• Totallncome 

Deductions: so 

Net loss from sale of real 
estate, stocks, bonds, 

etc 

Capital net loss ** 

Net loss from business 

Net loss from partnership 33 

Interest paid " 

Taxes paid " 

Contributions 

Other deductions 3* 

Total deductions 

Net income or deficit 



3, 225, 924 



184, 583 



3, 723, 558 



8, 325, 162 

1, 889, 759 

729, 523 



301, 664 



169, 949 

770, 764 

3, 113, 861 

369, 140 



25, 325 

1, 337, 606 

235, 696 



17, 268, 451 



1, 160, 765 
134, 685 

(42) 

328, 300 
2, 039, 705 



3, 663, 455 



13, 604, 996 



305, 684 
73, 186 

47, 754 



29, 573 

117,059 

485, 616 

29, 438 



5,138 
206, 302 



8, 136, 717 

1, 294, 952 

482, 863 



50, 074 

529, 989 

1, 972, 133 

310, 949 



29, 188 

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, 356 

1, 402, 923 

603, 725 



419, 591 



133, 616 

447, 883 

1, 559, 046 

276, 067 



31, 689 
961, 732 
167, 197 



13, 393, 825 



1, 818, 724 
590, 123 

(42) 

197, 133 

25, 629 

605, 019 



375, 445 

112, 659 
} (<2) 

304, 009 
i< 1, 944, 057 



835, 280 



519, 340 

(«) 
177, 758 

12, 651 
767, 486 



365, 782 

61, 985 
30, 435 
507, 520 
506, 258 
252, 251 
660, 956 



3, 236, 628 



" 2, 736, 171 



2, 312, 514 



2, 385, 187 



168, 449 



174, 581 
51, 137 
31, OOO 



67, 470 

83, 675 

152, 361 

19, 846 



4,420 
107, 904 
33, 423 



773, 899 

181, 099 
68, 850 

135, 232 

171, 387 
29, 664 

507, 017 



1, 867, 148 



25 1, 936, 878 



1411,655,9 



28 1, 480, 922 



11, 008, 638 



1,141,331 



Tor footnotes, see pp. 216-219. 



223090—53- 



-14 



'..<^< 



202 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 15. — Individual returns and taxable fiduciary returns, with net income, 1916- 
43; individual returns with adjusted gross income, 1944~48; also individual returns 
with no net income, 1928-43 {including fiduciary returns Jor 1943 only), and 
with no adjusted gross income, 1944~48: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 



Distribution 



Individual 

returns and 

returns of 

fiduciaries, 

with net 

income 



Individual 
retimis 

with no net 
income 



Individual 

returns and 

returns of 

fiduciaries, 

with net 

income 



Individual 
returns 

with no net 
income 



Individual 

returns and 

returns of 

fiduciaries, 

with net 

income 



Individual 
returns 
with no 

net income 



Number of returns "-- 

Sources of income: '" 

Salaries, wages, commis- 
sions, etc." --■ 

Business profit 

Partnership profit ^s 

Net capital gain " 

Rents and royalties profit- 
Dividends 3< 

Income from fiduciaries 2'-. 
Partially tax-exempt inter- 
est on Government obli- 
gations 38 

Other taxable interest 

Other income 3' — 

Total income 

Deductions: 'i" 

Net loss from business 

Net loss from partnership " 

Net capital loss " 

Interest paid " 

Taxes paid " 

Oontributions--- 

Other deductions " 

Total deductions 

Net income or deficit 



4, 094, 420 



8, 600, 455 
1, 716, 842 
631, 915 
211,319 
509, 844 
1, 965, 670 
288, 730 



38, 044 
909, 231 
220, 910 



15, 092, 960 



63,885 
29, 004 
183, 762 
517, 217 
541, 191 
272, 822 
688, 277 



2, 296, 158 



12, 796, 802 



104, 170 



80, 415 
30, 808 
12, 137 
17, 746 
59, 225 
75, 078 
8,552 



2,224 
45, 235 
12,635 



4, 575, 012 



94, 609 



9, 900, 578 


71, 670 


1, 855, 019 


25, 688 


739, 822 


9,514 


509, 714 


20, 409 


572, 060 


51, 121 


2, 234, 727 


53, 608 


328, 978 


6,874 



43,820 
900, 501 
231, 286 



2,319 
32, 985 
14, 465 



5, 413, 499 



11, 661, 274 

2, 374, 258 

1, 022, 288 

973, 796 

685, 063 

3, 173, 844 

826, 184 



43, 627 
887,684 
240,357 



344, 055 



17, 316, 505 



288, 653 



21,888,373 



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 



756, 914 



2, 406, 693 



670, 006 



2, 648, 263 



2« 412, 859 



14, 909, 812 



38 381,363 



19,240,110 



73, 272 



67, 036 
22,729 

9,450 
22, 497 
42, 091 
54,156 

8,738 



1,322 
22, 017 
8,493 



248, 530 



90, 070 
28,190 
14, 845 
48, 189 
38, 850 
3,753 
311, 263 



535, 161 



as 286, 632 



For footnotes, see pp. 216-219. 



.kj'i;-(ilik' .qq oae ,esjoujool lol 



::s— fUtOSi 



STATISTICS OF INCOME FOR 1948, PART 1 



203 



Table 15. — Individual returns and taxable fiduciary returns, with net income, 1916- 
43; individual returns with adjusted gross income, 1944~48; also individual returns 
■with no net income, 1928-43 {including fiduciary returns for 1943 only), and 
■with no adjusted gross income, 1944~48: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 





1937 


1938 


1939 


Distribution 


Individual 
returns and 

returns of 
fiduciaries, 

with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
taxable 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 


Number of returns "- 


6, 350, 148 


83, 904 


6, 203, 657 


100, 233 


7, 633, 199 


82, 461 






Sources of income: •" 

Salaries, wages, commis- 
sions, etc.". 


14, 148, 510 

2,493,426 

1,139,301 

434, 114 


57, 386 
23, 421 
10,885 
16,947 


13,240,991 
2, 349, 344 
1, 053, 673 


65, 825 
25,954 
13, 533 


16,440,923 
2, 698, 217 
1, 246, 633 


49, 677 


Business profit -. 


13, 693 


Partnership profit " 

Net capital gain *» 


10, 385 


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 
assets*' ... .-- 






1,607 


Rents and royalties profit- 
Dividends 5*. 


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 s'.. 

Partially tax-exempt inter- 
est on Government obli- 
gations " - . - . 


12,985 
1,698 


Other taxable interest 

Other income " 


22, 148 
6,733 


Totalincome 


24,454,099 


250, 394 


22, 055, 449 


318, 769 


26, 390, 649 


228, 690 






Deductions: '" 

Net loss from business 

Net loss from partnership «'. 
Net capital loss *'. 


97, 940 

29, Oil 

264, 192 


124, 159 
40, 034 
28, 695 


99,263 
30, 662 


142, 717 
37, 800 


100, 895 
28,385 


122,076 
28,396 


Net long-term capital loss *8- 


395, 779 

21,805 
509, 093 
816, 381 
407,419 

674, 562 
203, 112 


192, 220 

21,427 

48,049 

44, 779 

6,560 

179, 374 


316, 915 

27, 349 
548, 877 
882, 390 
494, 789 

J 18, 635 
1 81, 887 
I 446,393 

252, 264 


151, 049 


Net loss from sales of prop- 
erty other than capital 
assets <'.. 






27, 755 


Interest paid *'.- . 


560, 997 
837, 272 
440,010 

[ 797,055 
189,048 


44,601 

37,618 

4,919 

278,886 


33,804 


Taxes paid *'.— 


34, 196 


Contributions 


4,112 


Losses from fixe, storm, 
etc. s" 


7,593 


Bad debts" 

Other deductions " 

Amount distributable to 


45, 107 
58, 927 










Total deductions 


3, 215, 525 


558, 912 


3, 158, 076 


672, 925 


3, 198, 778 


513,016 


Net income or deficit 


21, 238, 574 


2« 308, 518 


18,897,374 


2« 354, 156 


23,191,871 


M 284, 327 







For footnotes, see pp. 216-219. 



.OlU Jli; .gcf oaa .soJoiiiuo'S lol 



204 



STATISTICS OF INCOME FOR 19 48, PART 1 



Table 15. — Individual returns and taxable fiduciary returns, with net income, 1916- 
43; individual returns with adjusted gross income, 1944~48; also individual returns 
with no net income, 1928-43 {including fiduciary returns for 1943 only), and 
with no adjusted gross income, 1944~~48: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 





1940 


1941 


1942 


Distribution 


Individual 
returns and 
taxable fidu- 
ciary returns, 
with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
taxable fidu- 
ciary returns, 
with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
taxable fidu- 
ciary returns, 
with net 
income 


Individual 
1 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, commis- 
sions, etc. 21 


27, 653, 985 
4, 156, 570 
1, 557, 741 

122, 372 

271, 380 


53, 276 
16, 742 
10, 259 

4,540 

4,642 


47, 082, 403 
6, 455, 957 
2, 292, 262 

136, 083 

369, 394 


57, 382 
18, 861 
12, 577 

4,501 

4,333 


65, 557, 995 
9, 286, 126 
3, 502, 219 


59, 296 
23, 468 
7,181 


Business profit 


Partnership profit ss 

Net short-term capital gain 
in total income *''-- 


Net long-term capital 
gain *8. .._ - 






Net gain from sales of 


361, 915 

62, 554 

1, 956, 567 

3, 099, 138 

777, 677 

85, 748 

44, 987 

917, 013 

18, 681 
138, 550 
639, 701 


6, 766 


Net gain from sales of prop- 
erty other than capital 
assets *" 

Rents and royaltiesprofii". 

Dividends 34 _ .._ 


41, 450 

1, 194, 134 

3, 268, 441 

768, 037 

80, 459 


2,373 
35, 813 
68, 537 
13, 564 

1,260 


68, 339 

1, 738, 897 

3, 602, 753 

769, 885 

107, 639 

16, 069 

987, 812 

5, 057 
161, 850 
747, 437 


2,417 
31, 598 
86, 362 
14, 548 

2,076 

31 

19, 991 


839 
33, 449 
23, 928 


Income from fiduciaries ^s... 
Interest on Government 
obligations: 

Partially tax-exempt 39. 

Taxable" 


4,970 

685 
595 


Other taxable interest 

Dividends on share ac- 
counts in Federal savings 
and loan associations " 


992, 492 
■ 754, 511 


21, 155 
7,423 


13, 066- 
44 




2, 157 
7,199 


2,362 


Other income '' 


4,839 








40, 861, 570 


239, 583 


64, 541, 837 


264, 032 


86, 448, 871 


181, 485 






Deductions: "> 

1- Net loss from business 

• ■ ' Net loss from partnership 33. 
Net long-term capital loss *^. 


132, 165 

29, 050 

386, 181 


127, 579 
25, 463 
175, 547 


123, 851 
32, 182 
702, 256 


104, 033 

24, 173 

203, 165 


181, 850 
38,343 


125, 349 
18, 474 


Net loss from sales of capi- 
tal assets =3 . . 


244, 420 

82, 924 

99, 018 
1, 149, 354 
2, 121, 137 
1, 445, 260 


12, 192 


Net loss from sales of prop- 
erty other than capital 
assets" 

Net loss from rents and 


38, 118 

(42) 

720, 073 
1 255 834 


33, 087 

(«) 

30, 899 
33 237 


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 


Tnterest paid *> 


18, 609 


Taxes paid « 

Contributions 3S 

Medical and dental ex- 


27, 131 


734, 645 


5,347 


4,884 












651, 255 

112,839 

162, 649 

1, 061, 856 

208, 605 


5,12s 
20, 291 


Losses from fire, storm, 
etc.M 


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 


Bad debts" 


31,233 


Other deductions 39 

Amount distributable to 


66, 593 










Total deductions 


4, 273, 025 


550. 968 


5, 673, 812 


556. 055 


7, 559, 509 


380, 084 












36,588,546 1 29311^385 58,868,025 1 26 292,023 


78, 889, 362 


2« 198, 59& 







For footnotes, see pp. 216-219. 



STATISTICS OF INCOME FOR 1948, PART 1 



205 



Table 15. — Individual returns and taxable fiduciary returns, with net income, 1916— 
4S; individual returns with adjusted gross income, 1944-48; also individual returns 
with no net income, 1928-43 {including fiduciary returns for 1943 only), and 
with no adjusted gross income, 1944-48: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 



Distribution 



1943 



Individual 
returns and 
taxable 
fiduciary 
returns, 
with net 
income 



Individual 
returns and 

taxable 
fiduciary 

returns, 
witli no net 

income 



1944 



Individual returns with 
adjusted gross income 



With 

standard 

deduction ^ 



With 

itemized 

deductions*' 



Individual 
returns 
with no 
adjusted 

gross 
Income * 



Number of returns *'. 



Sources of income: '" 

Salaries, wages, commissions s' 

Dividends s* 

Interest on Goverimient obligations: 

Partially tax-exempt ^o... 

Taxable 55 

Other taxable Interest 

Aimuities '' 

Income from fiduciaries 35._ 

Business profit ^2 

Business loss 32 

Partnership profit '3 

Partnership loss 33 

Net gain from sales of capital assets 53 

Net loss from sales of capital assets 5' 

Net gain from sales of property other 

than capital assets <' 

Net loss from sales of property other 

then capital assets" 

Rents and royalties profit 

Rents and royalties loss 

Other income 3? 



Total income 

Adjusted gross income or deficit. 



43, 602, 456 



216, 738 



38, 683, 120 



8, 236, 470 



191, 905 



82, 713, 697 
3, 069, 684 

84, 750 
76, 283 
796, 548 
125, 113 
833, 801 
11, 003, 695 



40, 975 
35, 546 

1,023 
1,042 

11, 089 
1,716 
5,593 

22, 813 



(See deductions) 
5,137,596 I 15,265 

(See deductions) 
882,394 I 10,136 

(See deductions) 



77, 699 



721 



(See deductions) 
1,845,605 I 34,839 

(See deductions) 
591, 223 1, 628 



107, 298, 090 



Deductions: 30 

Net loss from business. 

Net loss from partnership 33 

Net loss from sales of capital assets '3 

Net loss from sales of property other 

than capital assets <' 

Net loss from rents and royalties 

Interest paid <5 

Taxes paid « 

Contributions 38 

Medical, dental, etc., expenses 58 

Losses from fire, storm, etc. 50. 

Other deductions 39 

Amount distributable to beneficiaries 52. 



Total deductions. 
Net income or deficit... 



214, 467 
41, 715 
192, 646 

75, 132 

156, 803 

1, 047, 170 

2, 125, 601 

1, 830, 363 

785, 047 

118,355 

878, 589 

246, 576 



7, 712, 462 



99, 585, 627 



70, 879, 319 



1, 033, 372 



79, 486 
233, 627 

7, 686, 181 
134, 671 

2, 537, 455 

20, 636 
404, 920 

79, 064 

39, 085 

21, 612 
821, 465 

76, 519 
388, 433 



20, 215, 762 



2, 877, 738 



100, 857 
686, 619 

4, 400, 137 
165, 182 

3, 229, 240 
35, 991 
722, 526 
133, 674 

25, 273 

51, 613 
940, 759 

80, 291 
211, 735 



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 



25 249, 771 



159, 379 
18, 803 
10, 505 

48, 841 
12, 444 
18, 431 
21, 578 

5,643 
14, 526 
21, 615 
68, 945 

8,022 



(See sources) 



709, 147 
1, 174, 521 
1, 256, 750 
801, 363 
178, 742 
709, 190 



408, 732 



4, 829, 713 



2« 226, 346 



63 28,114,182 



2,026 
3,302 
1,198 
1,398 

(62) 

516 



8,663 



« 258, 434 



For footnotes, see pp. 216-219. 



206 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 15. — Individual returns and taxable fiduciary returns, with net income, 1916^ 
4S,-' individual returns with adjusted gross income, 1944-48; also individual returns 
with no net income, 1928-4^ {including fiduciary returns for 1943 only), and 
with no adjusted gross income, 1944~48: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 







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 no 
adjusted 

gross 
income * 




With 

standard 

deduction 'o 


With item- 
ized deduc- 
tions 0' 


With 

standard 

deduction 50 


With item- 
ized deduc- 
tions " 


Nmnhfir nf rpt.nms 39 


41, 454, 193 


8, 296, 798 


181, 792 


44, 063, 368 


8, 537, 102 


216, 077 






Sources of income: so 

Salaries, wages, commis- 
sions^i 


70, 520, 489 

} 1, 036, 875 

95, 553 
242, 628 
8, 173, 962 
168, 145 
3, 284, 350 
35, 592 

833, 190 

77, 276 

34, 508 

21, 316 
852, 489 


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 


41, 580 
18, 625 

(«2) 
(63) 

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 


Dividends 3* 


3,270 


TntpTftst, 5« , . 


2,843 


Annnitifis 57 


825 


Income from fiduciaries 3«... 
Business profit 32 


1,529 
7,005 


Business loss 32_ _ 


248, 514 


Partnership profit " 

Partnership losses 


2,558 
29, 254 


Net gain from sales of 
capital assets 53 _ 


22, 344 


Net loss from sales of cap- 
ital assets 53... 


16, 974 


Net gain from sales of prop- 
erty other than capital 
assets*' .. .. 


1,295 


Net loss from sales of prop- 
erty other than capital 
assets*' .. 


25, 131 


Reiits and royalties profit.. 


8,668 


Rents and royalties loss 

Other income '' 


91, 539 
373, 953 


84, 453 
221, 233 


9,251 
1,997 






Adjusted gross income or 
deficit 


85, 054, 139 


35, 246, 992 


M 292, 472 


94, 514, 270 


39, 815, 736 


s« 247, 206 






Deductions: 'i 

Interest paid *' 




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 


Contributions 3* 






831 


Medical, dental, etc., ex- 
penses 53 






1,405 


Losses from fire, storm, 
etc. 50 






1,247 


Other deductions 3» 






6,025 










Total deductions 




5, 525, 492 


13,044 




6, 277, 683 


12, 015 
















«329,721,500 


" 305, 516 




''33,538,052 


M 259, 221 











For footnotes, see pp. 216-219. 



STATISTICS OF INCOME FOR 19 48, PART 1 



207 



Table 15. — Individual returns and taxable fiduciary returns, with net income, 1916- 
43; individual returns with adjiisted gross income, 1944~48; also individual returns 
with no net income, 1928-4S {including fiduciary returns for 1943 only), and 
with no adjusted gross income, 1944~A8- Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 





1947 


1948 




Individual returns with 
adjusted gross income 


Individual 
returns 
with no 
adjusted 

gross 
income * 






Distribution 


Individual returns with 
adjusted gross income 


Individual 
returns 
with no 
adjusted 

gross 
income * 




With 

standard 

deductions" 


With item- 
ized deduc- 
tions " 


With 

standard 

deduction '^ 


With item- 
ized deduc- 
tions «i 


Number of returns ^^ - . . 


44, 697, 901 


10, 102, 035 


299, 072 


43, 243, 079 


8, 502, 618 


326, 309 






Sources of income: 3o 

Salaries, wages, commis- 


84, 697, 635 

937, 513 

431, 131 

103, Oil 

278, 920 

11, 276, 285 

270, 103 

4, 171, 060 

67, 883 

1, 040, 012 

111, 261 

57, 458 

30, 688 

1, 064, 993 

109, 796 

405, 576 


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 


67, 076 

16, 819 

10, 156 

502 

3,399 

10, 078 

519, 812 

16, 797 

143, 121 

42, 195 

18, 281 

4,013 

66, 080 
26, 579 
23, 846 
4,332 


95, 784, 306 

1, 334, 641 

693, 218 

169, 171 

339, 812 

13, 407, 246 

345, 861 

4, 533, 717 

73, 881 

1, 186, 664 

129, 443 

69, 167 

40, 745 

1, 410, 161 

122, 128 

509, 953 


30, 030, 521 

3, 604, 986 
685, 826 
123, 932 
967, 468 

4, 622, 163 
300, 280 

3, 610, 145 
92, 149 

1, 269, Oil 

156, 401 

37, 404 

41, 736 

1, 162, 611 

113, 964 

238,323 


66, 676 


Dividends '^ 


31, 273 




14, 406 




1,315 


Income from fiduciaries 35__ 


7,287 
19, 360 


Business loss 22 


644, 436 


Partnership profit 33 

Partnership loss 33 _ 


20, 163 
149, 679 


Net gain from sales of cap- 
ital assets 53 

Net loss from sales of cap- 
ital assets '3 


43, 987 
12, 725 


Net gain from sales of 
property, other than cap- 
ital assets <» 


4,607 


Net loss from sales of prop- 
erty other than capital 
assets^' 


66, 844 


Rents and royalties profit. . 

Rents and royalties loss 

Other income 3' 


26, 650 
26, 599 
6,814 






Adjusted gross income or 
deficit 


103, 873, 862 


46, 421, 413 


" 659, 193 


118,626,001 


45, 547, 860 


M 657, 847 








Deductions: 3o 

Interest paid *' 




913, 922 
1, 625, 601 
1, 969, 641 

1, 394, 818 

260, 426 
1, 633, 653 


4,286 
5,954 
3,939 

3,307 

3,449 
4,746 




1, 000, 439 
1, 619, 370 
1, 878, 080 

1, 300, 616 

241, 569 
1, 817, 912 


3,292 


Taxes paid <5 






8,208 


Contributions 38 






2,651 


Medical, dental, etc., ex- 
penses '* 






3,711 


Losses from fire, storm, 
etc.s" 






2,448 


Other deductions 3' 






10, 843 










Total deductions 




7, 787, 962 


25, 682 




7, 857, 888 


31, 163 










Nprt Infinrnfi oi" dfiflnif, 




6338,633,463 


S9 684, 875 




83 37,689,972 


M 688, QgO' 











For footnotes, see pp. 216-219. 



li-dlS; .qq 'yx ,w*»ouJool tj -i 



208 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 16. — Individual returns and taxable fiduciary returns with net income, 1939— 
43; individual returns with adjusted gross income, 1944-48; by States and Terri- 
tories: Number of returns, net income or adjusted gross income, and total tax 

CMorey figures in thousands of dollars] 



Income year 


Number of 
returns 


Net income s 
1939-43; ad- 
justed gross 
income « 
1944-48 


Tax6« 


Number 
of returns 


Net income s 
1939-43; ad- 
justed gross 
income ^ 
1944-48 


Tax" 














United States 


s 


Alabama 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1939 


7, 633, 199 
14, 665, 462 
25, 854, 973 
36, 537, 593 
f43,566,649 


23, 191, 871 
36, 588, 546 
58, 868, 025 
78, 889, 362 
99,482,206 


928, 394 

1, 495, 930 

3, 905, 625 

«8 8, 920, 71 2 

«8 14, 587, 689 

3« 17, 121, 265 

16, 034, 025 
17, 005, 431 
16, 062, 353 
18, 084, 485 
15, 459, 810 


49, 243 
99, 990 
209, 344 


150, 021 
248, 276 
472, 168 


3,789 


1940 


7,774 


1941. 


28,323 


1942 


384, 860 
524, 821 


807, 380 
1, 027, 404 


«« 77,356 


1943 - 


«8 123,504 
so 147, 261 




Individual returns with ad- 
justed gross income: 

1944 


46, 919, 590 
49, 769, 196 
52, 579, 056 
54, 809, 740 
51, 788, 146 


116, 406, 018 
120, 183, 733 
134, 232, 475 
150, 326, 429 
164, 272, 520 


572, 002 
605, 871 
609, 799 
643, 182 
616, 539 


1, 185, 411 
1, 210, 859 
1,322,550 
1,523,984 
1, 679, 746 


130, 232 


1945 


134, 976 


1946 


129, 357 


1947 


147, 828 


1948 


121, 400 








Alaska 


Arizona 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1939... -- 


6,982 
13, 956 
25, 702 
39, 159 
1 (") 


17, 669 
31, 382 
53,281 
100, 516 

(67) 


308 

553 

2,420 

«6 13, 267 

(67) 
(67) 

(67) 
(67) 
(67) 
(67) 


26, 073 
42, 932 
76, 101 
132, 647 
162, 021 


69, 348 
101, 476 
168, 460 
284, 079 
347, 733 


1,290 


1940 


2,207 


1941... 


8,940 


1942 


86 31, 428 


1943 


68 48, 639 
'0 59, 249 




Individual returns with ad- 
justed gross income: 
1944. 


(67) 
(67) 
(07) 
(67) 


(67) 
(67) 
(67) 
(67) 


160, 413 
184, 246 
201, 375 
215, 898 
206, 128 


384, 422 
426, 052 
490, 704 
564, 075 
660, 433 


48, 930 


1945 


55, 000 


1946 


51, 844 


1947_ 


59, 622 


1948 


(67) 


(67) 


(67) 


55, 947 








. ■■ 




California 










Individual returns and tax- 
able fiduciary returns 
with net income: 
1939 


23, 203 
49, 608 
99, 264 
186, 631 
f 255, 559 


75, 669 
124, 787 
239, 990 
383, 152 
470, 197 


1,902 

3,502 

16, 480 

«« 38, 519 

«6 55, 614 

30 67, 247 

65, 437 
68, 215 
68, 731 


631,218 

1, 205, 853 

2, 056, 686 
2, 836, 783 

3, 582, 800 


1, 892, 885 

2, 911, 718 
4, 602, 200 
6, 303, 059 
8, 897, 147 


60, 313 


1940 . . . 


95, 024 


1941 


296, 062 


1942.. 


8« 771, 916 


1943--.. .- 


66 1, 478, 665 
20 1, 725, 530 




Individual returns with ad- 
justed gross income: 
1944 


294, 518 
310, 517 
317, 400 


581. 338 

592. 339 
671, 122 


3, 935, 568 

4, 083, 251 
4, 382, 029 
4, 536, 857 
4, 060, 087 


10, 649, 860 
10, 989, 863 

12, 420, 324 

13, 248, 199 
14, 307, 829 


1, 544, 444 


1945 ... 


1, 764, 266 


1946 


1, 668, 781 


1947 


330, 597 
304, 152 


758, 538 
808, 796 


72, 768 
63, 875 


1, 744, 077 


1948 


1, 483, 005 








Colorado 


Connecticut 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1939 


55, 274 
109, 226 
178, 629 
280, 742 
f 336, 172 


164, 978 
266, 828 
387, 202 
586, 460 
736, 507 


6,134 

9,066 

23, 909 

es 66, 622 

«6 102, 802 

'1 121, 395 

110,086 
131, 725 
124,269 
150, 660 
124, 155 


167, 869 
331, 727 
591, 604 
738, 943 
807, 224 


527, 467 

855, 452 

1, 404, 359 

1, 841, 778 

2, 069, 610 


27, 684 


1940 


45, 539 


1941... 


110, 590 


1942 


66 254, 040 


1943... 


86 349, 464 
20 415, 706 


Individual returns with ad- 
justed gross income: 
1944 


350, 109 
403, 785 
439, 460 
491,025 
440, 969 


824,968 

949, 265 

1,062,470 

1, 285, 366 

1,333,092 


822,010 
837, 399 
904, 255 
924, 812 
871, 497 


2, 325, 383 
2, 178, 897 
2, 409, 761 
2, 683, 657 
2, 901, 236 


364, 464 


1945 


341, 245 


1946 


317,098 


1947... 


358, 789 


1948 


309, 598 







For footnotes, see pp. 216-219. 



STATISTICS OF INCOME FOR 19 48, PART 1 



209 



Table l^.— -Individual returns and taxable fiduciary returns with net income, 1939- 
4S; individual returns with adjusted gross income, 1944-48; by States and Terri- 
tories: Number of returns, net income or adjusted gross income, and total tax — Con, 

[Moner flgnrea in thousands of dollars] 



Income year 



Individual returns and tax- 
able fiduciary returns 
with net income: 

1939. 

1940... 

1941. . ' 

1942... 

1943 

Individual returns with ad- 
justed gross income: 

1944... 

1945 

1946 

1947.. . 

1948... :"■ 



Individual returns and tax- 
able fiduciary returns 
with net income: 

1939, 

1940 

1941 

1942 



Number of 
returns 



Net income ' 
1939-43; ad- 
justed gross 
income ' 
1944-48 



Tax«< 



1943. 



Individual returns with ad- 
justed gross income: 

1944 

1945-.. 

1946 

1947... 

1948 



Individual returns and tax- 
able fiduciary returns 
with net income: 

1939 

1940 

1941... 

1942... 



1943. 



Individual returns with ad- 
,„ justed gross income: 
f 1944.. 

1945 

1946.. 

1947. 

1948.. " 



Individual returns and tax- 
able fiduciary returns 
with net income: 

1939. 

1940. 

1941... 

1942.. ; 

1943.. 

Individual returns with ad- 
justed gross income: 

1944 

1945.. 

1946 

1947. 

1948. 



20, 658 
38, 422 
64, 330 
94, 520 
96, 100 



118,873 
107, 709 
122, 107 
126, 584 
122, 255 



71, 514 
139, 786 
239, 019 
406, 036 
547, 658 



619, 844 
090, 505 
721, 943 
773, 670 
749, 657 



22, 873 

42, 952 

99, 426 

164, 583 

155, 834 



172, 862 
190, 431 
191,218 
206, 054 
182, 227 



614, 599 
1, 272, 565 
2, 081, 848 
2, 723, 405 
3, 095, 347 



3, 281, 341 
3, 471, 774 
3, 711, 882 
3, 871, 396 
3, 690, 962 



Delaware 



118, 686 
156, 874 
196, 183 
243, 699 
266, 765 



339, 264 
299, 012 
369, 826 
402, 502 
485, 791 



Number 
of returns 



Net income ' 
1939-43; ad- 
justed gross 
income 8 
1944^48 



TaxM 



District of Columbia 



28, 064 

32, 987 

37, 654 

«« 43, 530 

68 58, 062 

»« 68, 522 



68, 106 
62, 637 
66, 808 
73, 909 
72, 369 



Florida 



264, 895 
400, 773 
603, 598 
872, 941 
1, 235, 962 



1, 534, 019 
1, 669, 373 
1,925,713 
1, 979, 727 
2, 184, 806 



115, 081 
162, 095 
250, 954 
363, 637 
354, 247 



373, 654 
386, 412 
418, 468 
431, 551 
339, 450 



346, 905 
428, 901 
597, 870 
805, 241 



956, 456 

993, 047 

1, 153, 335 

1, 276, 150 

1, 128, 555 



Georgia 



17, 521 

27, 896 

54, 299 

e» 106, 706 

68 192, 827 

s» 224, 113 



222, 794 
256, 002 
252, 429 
233, 665 
192, 187 



Hawaii 



73, 190 
110, 279 
222, 663 
419, 956 
420, 058 



476, 099 
522, 070 
477, 568 

585, 771 

586, 944 



2,591 

4,534 

13, 356 

«» 51, 292 

M 72, 866 

" 86, 130 



72, 651 
84, 330 
53, 168 
69, 937 
57, 618 



69, 914 
129, 411 

256, 867 
415, 774 
616, 960 



682, 269 
751, 685 
758, 773 
762, 366 
741, 220 



237, 107 
360, 654 
604, 988 
878, 950 
, 216, 877 



1, 421, 316 
1, 546, 107 
1, 794, 224 
1, 834, 569 
2, 060, 766 



Idaho 



Illinois 



1, 988, 296 
3, 315, 370 
4, 871, 224 
5, 944, 257 
7, 330, 077 



8, 702, 045 
9, 026, 694 
10, 314, 057 
11, 839, 400 
12, 959, 004 



81, 396 

134, 254 

345, 082 

66 692, 848 

66 1, 138, 887 

« 1, 336, 093 



1, 297, 781 
1, 359, 845 
1, 342, 554 
1, 578, 607 
1,344,871 



16, 917 

43, 430 

74, 915 

121, 153 

153, 338 



163, 667 

180, 678 
192, 884 
208, 128 
190, 204 



41, 983 

83, 678 

152, 923 

243, 944 

321, 552 



351, 087 
376, 559 
443, 830 
486, 631 
519, 785 



Indiana 



156, 404 

362, 182 

683, 411 

1, 002, 678 

1, 187, 837 



1, 294. 198 
1, 338, 572 
1, 426, 205 
1, 489, 451 
1, 441, 605 



For footnotes, see pp. 216-219. 



448, 824 

813, 412 

1, 472, 442 

2, 053, 094 

2, 642, 560 



3, 144, 033 
3, 160, 005 
3, 459, 664 
3, 970, 316 
4, 364, 014 



10, 655 

16, 132 

45, 523 

«« 106, 499 

66 139, 366 

'0 165, 439 



151, 273 
158, 284 
153, 100 
167, 712 
124, 884 



8,581 

14, 633 

41, 700 

66 100, 825 

'6|158, 764 

«».187, 348 



177, 966 
186, 806 
192, 835 
203, 838 
161, 964 



623 

1,138 

5,940 

06^24, 187 

66137, 278 

M.45, 742 



37,034 
41, 488 
41, 454 
49, 056 
38,408 



14, 782 

24, 227 

76, 461 

66 190, 217 

66 343, 939 

s» 401, 902 



402, 960 
404, 739 
372, 151 
446, 091 
374, 381 



210 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 16. — Individual returns and taxable fiduciary returns with net income, 1939- 
43; individual returns with adjusted gross income, 1944~48; by States and Terri- 
tories: Number of returns, net income or adjusted gross income, and total tax — Con. 

[Money figures in thousands of dollars] 



Income year 



Number of 
returns 



Net income ' 
1939-43; ad- 
justed gross 
income « 
1944-48 



Tax6< 



Number 
of returns 



Net income « 
1939-43; ad- 
justed gross 
income • 
1944-48 



Individual returns and tax- 
ablefiduciaryreturnswith 
net income: 

1939 

1940 

1941 

1942 

1943 

Individual returns with 
adjusted gross income: 

1944 

1945 

1946- 

1947 

1948 



Individual returns and tax- 
ablefiduciaryreturnswith 
net income: 

1939.. 

1940 

1941 

1942 

1943 

Individual returns with 
adjusted gross income: 

1944 

1945 

1946 

1947 

1948 



Individual returns and tax- 
ablefiduciaryreturnswith 
net income: 

1939 

1940 

1941 

1942 

1943 

Individual returns with 
adjusted gross income: 

1944 

1945 

1946-. 

1947... 

1948.. 



95, 830 
252, 638 
432, 255 
638, 552 
748, 883 



782, 428 
837, 040 
916,945 
948, 755 
923, 294 



64,748 
131, 909 
262, 107 
413, 714 
539, 761 



602, 755 
636, 487 
670, 579 
726, 498 
713, 550 



32, 296 

70, 776 

142, 619 

227, 041 

262, 353 



288, 359 
311,807 
326, 599 
344, 861 
336, 902 



Iowa 



Kansas 



241, 287 

477, 609 

803, 533 

1, 244, 655 

1, 495, 674 



1, 663, 934 

1, 775, 146 
2, 153, 414 

2, 573, 459 
2, 736, 718 



4,695 

8,501 

30, 208 

6' 109, 457 

6« 175, 660 

3« 205, 997 



190, 061 
209, 777 
216, 778 
284, 944 
216,959 



60, 527 
129, 473 
255, 045 
444, 936 
526, 652 



608, 969 
638, 076 
637, 397 
677, 835 
645, 843 



157,366 
266, 464 
520, 241 
867, 304 
1, 104, 144 



1, 360, 382 
1, 348, 436 
1, 602, 964 
1, 829, 340 
1, 948, 127 



Kentucky 



Louisiana 



185, 601 
321, 065 
567, 446 
823, 624 
1, 168, 163 



1, 228, 999 
1, 294, 558 
1, 453, 125 
1, 754, 365 
1, 934, 941 



4,905 

9,175 

28, 998 

«8 72, 980 

6« 161, 893 

30 189, 026 



134, 683 
145, 151 
144, 358 
178, 268 
146, 904 



70, 752 
128, 202 
230, 930 
380, 000 
547, 907 



603, 200 
635, 463 
639, 996 
663, 422 
619, 475 



228, 246 
324, 676 
525, 798 
734, 200 
1, 119, 693 



1, 318, 078 
1, 360, 598 
1, 485, 655 
1, 662, 196 
1, 841, 078 



Maine 



Maryland 



96, 704 
157, 545 
292, 822 
445, 089 
559, 376 



608, 188 
618, 253 
670, 226 
746, 701 
825, 415 



3,670 

5,689 

15, 095 

66 43, 338 

6» 67, 630 

20 78, 117 



69, 985 
72, 621 
64, 681 
71, 607 
59, 554 



161, 367 
285, 629 
508, 679 
716,430 
841, 827 



867, 185 
873, 857 
918, 281 
960, 602 
958, 698 



516, 644 

723, 501 

1,211,128 

1, 618, 930 

1, 962, 755 



2, 211, 779 
2, 148, 457 
2,412,911 
2, 694, 318 
3, 036, 471 



For footnotes, see pp. 216-219. 



.Oil Oit .y(i 'yji ,2SJ0iijQ'-l lu'l 



STATISTICS OF INCOME FOR 19 48, PART 1 



211 



Table 16. — Individual returns and taxable fiduciary returns with net income, IQSQ'- 
43; individual returns with adjusted gross income, 1944-48; by States and Terri- 
tories: Number of returns, net income or adjusted gross income, and total tax — Con. 

[Money figures in thousands of dollars] 



Income year 



Number of 
returns 



Net income ' 
1939-43; ad- 
justed gross 
income ' 
1944-48 



Tax" 



Number 
of returns 



Net income ' 
1939-43; ad- 
justed gross 
income ' 
1944-48 



Massachusetts 



Michigan 



Individual returns and tax- 
able fiduciary returns with 
net income: 

1939 

1940 

1941 

1942 

1943 

Individual returns with ad- 
justed gross income: 

1944 

1945— 

1946_ 

1947 

1948-. 



-Individual returns and tax- 
able fiduciary returns 
with net income: 

1939 

1940 -- 

1941 

19*2 - 

1943 - 

Individual returns with ad- 
justed gross income: 

1944 

1945. 

1946 - 

1947— 

1948. 



Individual returns and tax- 
able fiduciary returns 
with net income: 

1939 

1940 

1941 

1942.. 

1943. 

Individual returns with ad- 
justed gross income: 

1944 

1945.. 

1946 

1947 

1948. 



378, 791 

670, 697 

1, 177, 572 

1, 515, 858 

1, 724, 818 



1, 784, 053 
1, 858, 647 
1, 998, 784 
2, 040, 169 
1, 947, 809 



131, 798 
303, 934 
510, 632 
719, 251 
873, 639 



897, 451 

992, 060 

1, 080, 195 

1, 113, 143 

1, 066, 112 



168, 793 
329, 338 
593, 756 
898, 520 
1, 105, 416 



1, 199, 251 
1, 308, 035 
1, 342, 278 
1, 396, 876 
1, 287, 540 



1, 141, 825 
1,711,247 

2, 596, 823 

3, 247, 461 
3, 915, 863 



4, 466, 782 

4, 594, 761 
5, 008, 564 

5, 324, 044 
5, 949, 883 



42, 412 

68, 768 

171, 174 

66 369, 519 

66 580, 528 

26 683, 786 



624, 664 
665, 426 
599, 115 
639, 978 
543, 751 



374, 013 

762, 766 

1, 371, 278 

1, 785, 117 

2, 041, 832 



2, 215, 631 
2, 273, 787 
2, 444, 609 
2, 707, 237 
2, 410, 194 



1, 046, 909 
1, 953, 151 
3, 369, 744 
4, 461, 666 
5, 485, 135 



6, 237, 693 

5, 748, 698 

6, 332, 542 

7, 380, 259 
8, 175, 360 



40, 142 

78, 566 

220, 616 

68 547, 734 

66 860, 385 

20 1,011,239 



909, 432 
804, 959 
712, 855 
837, 662 
752, 115 



Minnesota 



Mississippi 



364, 388 

647, 370 

1, 044, 556 

1, 359, 158 

1, 736, 311 



1,890,787 
2, 146, 778 
2, 448, 952 
2, 936, 788 
3, 071, 655 



11,121 

17, 743 

51, 947 

66 122, 357 

66 210, 693 

to 244, 595 



237, 630 
273, 639 
257, 035 
321, 326 
267, 983 



24, 269 
47, 732 
92, 262 
165, 731 
223, 706 



261, 609 
298,510 
288, 542 
293, 580 
281, 508 



73, 096 
117, 403 
224, 439 
346, 881 
430, 315 



523, 396 
570, 868 
602, 284 
673, 561 
743, 541 



Missouri 



Montana 



525, 689 

801, 641 

1, 343, 747 

1, 843, 671 

2, 296, 333 



2, 723, 663 

2, 820, 759 
3, 217, 094 

3, 602, 099 
3, 784, 449 



20, 423 

31, 845 

87, 271 

66 197, 961 

66 309, 593 

20 362, 203 



357, 419 
378, 768 
371, 454 
426, 254 
347, 794 



36, 277 

65, 985 

105, 770 

150, 523 

163, 443 



167, 008 
185, 907 
203, 050 
213, 085 
210, 143 



94, 463 
145, 148 
226, 276 
310, 491 
358, 241 



373, 608 
409, 214 
490, 014 
593, 867 
664, 243 



1,548 

2,844 

14, 693 

66 37, 410 

66 54, 570 

ao 67, 654 



59, 698 
63, 495 
58, 709 
66, 656 
56, 054 



1,456 

2,474 

9,729 

66 32, 110 

66 44, 143 

» 53, 722 



43, 642 
48, 520 
52, 176 
66, 661 
56, 260 



For footnotes, see pp. 216-219. 



212 



STATISTICS OF INCOME FOR 1948, PART 1 



Table 16. — Individual returns and taxable fiduciary returns with net income, 1939- 
48; individual returns with adjusted gross income, 1944~48; by States and Terri- 
tories: Number of returns, net income or adjusted gross income, and total tax — Con. 

[Money figures in thousands of dollars] 



Income year 



Number of 
returns 



Net income ^ 
193&-43; ad- 
justed gross 
income • 
1944-48 



Tax" 



Number 
of return* 



Net income • 
1939-43; ad- 
justed gross 
income « 
1944H18 



Tax" 



Individual returns and tax- 
able fiduciary returns 
witti net income: 

1939 --- 

1940 

1941 

1942 

1943 

Individual returns with ad- 
justed gross income: 

1944 

1945 

1946 

1947-— - 

1948 



Individual returns and tax- 
able fiduciary returns 
with net income: 

1939 

1940 

1941 

1942—. 

1943 

Individual returns with ad- 
justed gross income: 

1944 

1945 

1946 

1947 

1948 



Individual returns and tax- 
able fiduciary returns 
with net income: 

1939 , 

1940- , 

1941 , 

1942 , 

1943 , 

Individual returns' with 
adjusted gross income: 

1944 

1945 

1946- , 

1947 

1948- 



Nebraska 



Nevada 



47, 610 
106, 211 
181, 543 
323, 138 
392, 710 



415, 774 
460, 076 
468, 480 
503, 212 
466, 438 



134, 126 
227, 087 
361, 131 
613, 789 
793, 772 



860, 093 

980, 087 

1, 133, 081 

1, 348, 932 

1, 402, 937 



2,711 

4,860 

15, 971 

'« 54, 917 

«» 94, 907 

20 109, 947 



97, 511 
123, 919 
124, 482 
154, 795 
121, 768 



11, 089 
20, 716 
38, 911 
59, 173 
68, 667 



55, 601 
65, 174 
71,079 
72, 909 
63, 581 



34, 248 

53, 240 

87, 994 

137, 218 

158, 379 



154, 191 
177,485 
212, 170 
229, 985 
217, 275 



New Hampshire 



New Jersey 



26, 010 
53, 634 
103, 249 
147, 007 
166,447 



184, 451 
194, 999 
214, 420 
220, 524 
211, 073 



73, 902 
117, 785 
205, 392 
279, 946 
334, 787 



369, 059 
392, 882 
457, 343 
506, 288 
565, 176 



2,626 

3,764 

10, 496 

88 24, 151 

68 38, 354 

20 45, 394 



39, 289 
47, 393 
46, 751 
53, 480 
42, 075 



388, 932 

734, 292 

1, 221, 792 

1, 515, 691 

1, 729, 830 



1, 829, 218 
1, 981, 047 
2, 028, 646 
2, 061, 056 
1, 993, 768 



1, 185, 305 

1, 850, 604 

2, 895, 069 

3, 319, 236 
4, 196, 078 



4, 955, 529 
5, 225, 042 

5, 523, 596 
6, 036, 480 

6, 628, 354 



New Mexico 



New York 



17, 178 
29, 168 
52, 018 
81, 083 
104, 076 



122, 992 
140, 033 
145, 943 
154,001 
155, 756 



49, 685 
71, 150 
118, 440 
169, 103 
219, 684 



245, 781 
294, 776 
343, 841 
391, 122 
472, 944 



1,361 

2,026 

6,530 

»« 18, 141 

«8 27, 623 

20 33, 434 



23,433 

34,844 
35,234 
42, 088 
40, 598 



1, 294, 244 
2, 180, 949 
3, 470, 004 
4, 453, 391 
5, 268, 341 



5, 599, 607 
6, 063, 750 
6, 343, 055 
6, 637, 319 
6, 203, 398 



4, 226, 671 

5, 864, 380 

8, 281, 375 

10, 046, 607 

12, 910, 306 



15,653,778 
16, 816, 795 
18, 577, 158 
20,015,459 
21,437,148 



1,928 

3,194 

6,468 

«6 17, 947 

•8 26, 026 

JO 31, 749 



25, 419 
30, 566 
30, 962 
30, 688 
25, 796 



47, 479 

74, 722 

190, 565 

88 375, 399 

88 620, 187 

20 724, 392 



703, 308 
737, 972 
651, 721 
720, 213 
615, 496 



215, 923 

323, 155 

685, 149 

68 1, 339, 959 

68 2, 163, 443 

20 2, 532, 377 



2, 435, 681 
2, 743, 072 
2, 613, 096 
2, 702, 269 
2, 265, 751 



For footnotes, see pp. 216-219. 



STATISTICS OF INCOME FOR 1948, PART 1 



213 



Table 16. — Individual returns and taxable fiduciary returns with net income, 1939- 
43; individual returns with adjusted gross income, 1944-48; by States and Terri- 
tories: Number of returns, net income or adjusted gross income, and total tax — Con. 

[Money flsares in thousands of dollars] 



Income year 



Number of 
retm'ni 



Net income ' 
193&-43; ad- 
justed gross 
income ^ 
1944-48 



TaxM 



Number 
of returns 



Net income ' 
1939-43; ad- 
justed gross 
income ' 
1944-48 



TaxM 



Individual returns and tax- 
able fiduciary returns 
with net income: 

1939— 

1940 

1941- 

1942—. 

1943 

Individual returns with 
adjusted gross income: 

1944- 

1945 

1946. 

1947 

1948 



Individual returns and tax- 
able fiduciary returns 
with net income: 

1939.- 

1940 

1941... 

1942 

1943 

Individual returns with ad- 
justed gross income: 

1944 

1945. 

1946 

1947 

1948 



Individual returns and tax- 
able fiduciary returns 
with net income: 

1939 

1940 

1941 

1942 

1943 

Individual returns with ad- 
justed gross income: 

1944 

1945 

1946 

1947 

1948 



North Carolina 



North Dakota 



61,019 
128, 582 
277, 997 
504, 872 
668, 111 



761, 289 
842, 833 
910, 445 
918, 643 
901,457 



442, 048 

905, 162 

1, 691, 662 

2, 273, 920 

2, 690, 274 



2, 874, 184 
2, 953, 543 
3, 106, 666 
3, 213, 264 
3, 090, 503 



66, 478 
123, 635 
232, 185 
390, 179 
458, 568 



488, 183 
518, 109 
553, 967 
616. 911 
557, 588 



193, 275 
312, 865 
604, 724 
934, 111 
1, 186, 994 



1, 483, 498 
1, 623, 637 
1, 946, 057 
2, 098, 719 
2, 359, 574 



9,163 
14, 022 
39, 186 

66 84, 378 
66 141, 284 
26 167, 138 



163, 057 
181, 173 
190, 630 
201, 703 
177, 614 



13, 958 
39, 235 
88, 219 
127, 323 
157, 435 



160, 511 
175, 955 
188, 034 
201, 465 
198, 521 



32, 695 
75, 195 
150, 679 
219, 669 
292, 670 



332, 683 
350, 589 
437, 914 
546, 809 
610, 211 



342 

754 

3,704 

66 14, 441 

66 30, 412 

20 35, 013 



32, 856 
36, 705 
39, 588 
57, 856 
47, 331 



Ohio 



Oklahoma 



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 
10, 095, 564 



48, 738 

86, 651 

242, 969 

66 566, 623 

66 922, 019 

26 1, 076, 761 



1, 035, 280 
1, 015, 220 

925, 026 
1, 079, 062 

949, 747 



65, 009 
112,417 
212, 510 
348, 322 
459, 155 



500, 026 
571, 796 
593, 569 
625, 258 
677, 105 



188, 767 
278, 140 
476, 375 
656, 608 
919, 678 



1,115,362 
1,211,284 
1, 336, 871 
1, 529, 733 
1, 719, 212 



4,886 

8,812 

28, 172 

66 59, 798 

66 110,724 

26 132, 535 



133, 151 
137, 486 
125, 451 
154, 120 
153, 119 



Oregon 



Peimsylvania 



169, 618 
275, 686 
505, 239 
911, 806 
1,171,328 



1, 308, 151 
1, 314, 582 
1, 454, 819 
1, 664, 988 
1, 835, 879 



3,253 

6,845 

28, 219 

66 108, 305 

69 183, 251 

20 212, 326 



190, 522 
193, 654 
181, 582 
202, 580 
179, 862 



633, 833 
1, 227, 243 
2, 229, 946 
3, 046, 124 
3, 307, 461 



3, 698, 731 
3, 872, 854 
4, 127, 644 
4, 193, 136 
4, 073, 136 



1, 858, 300 
3, 057, 110 
5, 076, 950 
6, 571, 555 
7, 581, 834 



9, 107, 768 
9, 187, 829 
10, 074, 916 
11,303,195 
12, 656, 320 



85, 926 

137, 958 

338, 064 

66 713, 032 

66 1, 076, 068 

20 1, 261, 776 



1, 228, 122 
1, 275, 957 
1, 143, 927 
1, 340, 819 
1, 145, 176 



For footnotes, see pp. 216-219. 



214 



STATISTICS OF INCOME FOR 19 48, PART 1 



Table 16. — Individual returns and taxable fiduciary returns with net income, 1939- 
43; individual returns with adjusted gross income, 1944-~48; by States and Terri- 
tories: Number of returns, net income or adjusted gross income, and total tax — Con. 

[Money flgares in thousands of dollars] 



Income year 


Number of 
retxims 


Net income ' 
1939-43; ad- 
justed gross 
Income « 
1944-48 


TaxM 


Number 
of returns 


Net income • 
1939-43; ad- 
justed gross 
Income « 
1944-48 


Tax«< 




Rhode Island 


South Carolina 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1939 


51, 297 
103, 271 
203, 347 
263, 624 
f 287, 470 


156, 471 
250, 894 
455, 710 
574, 851 
653, 368 


7,524 

12, 688 

32,165 

«« 67, 980 

«» 95, 860 

"114,322 

103, 401 
108, 643 
100, 905 
112, 729 
101, 231 


29, 709 

63, 585 

137, 616 

253, 251 

335, 802 


83, 914 
142, 395 
280, 765 
472, 524 
593, 837 


1,855 


1940 -. 


3,711 


1941 -- 


13, 584 


1942 


«« 38, 617 


1943 


«« 65. 806 
«o 78, 115 

64, 716 


Individual returns with ad- 
justed gross income: 
1944 


297,295 
315, 963 
339,076 
342, 760 
331, 699 


730, 029 
742, 636 
824, 923 
919, 538 
1, 025, 377 


372, 504 
400, 838 
402, 279 
454, 974 
424,012 


691, .338 

765, 464 

872, 048 

1,028,441 

1,056,583 


1945 


78, 998 


1946 


80, 812 


1947 


90, 5] 1 


1948 


72,509 








South Dakota 


Tennessee 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1939 


14, 526 

38,018 

79, 279 

128, 515 

f 134, 206 


34, 285 
67, 425 
138, 575 
218, 140 
242, 073 


483 

816 

3,938 

M 14, 069 

«« 25, 197 

M 29, 030 

25, 124 
34, 801 
40, 141 
59, 443 
45, 329 


71, 606 
138, 602 
262, 156 
445, 045 
616,094 


229, 798 
367, 765 
617, 698 
926, 362 
1, 207, 188 


8,193. 


1940 


14,291 


1941 


43, 140 


1942 


«« 96, 255. 


1943— 


«« 163, 816 
>o 179, 168. 

159, 812 


Individual returns with ad- 
justed gross income: 
1944 - 


159, 683 
192. 316 
196,414 
213, 445 
212, 645 


277, 578 
347, 498 
437, 344 
546, 223 
696, 537 


694, 233 
695, 825 
755, 103 
795, 462 
769,354 


1, 406, 248 
1,413,076 
1, 676, 863 
1,865,052 
2,041,261 


1945 


173, 584 


1946 


181, 932- 


1947 


194, 432- 


1948 


166, 620' 








Texas 


Utah 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1939 


237, 742 

457, 136 

792,947 

1, 320, 969 

f 1, 720, 062 


753,070 
1, 162, 278 
1, 836, 788 

2, 696, 512 

3, 635, 677 


24,571 

41,051 

126,046 

" 305, 531 

«« 513, 347 

M 611, 80V) 

659, 973 
609, 637 
619, 742 
721, 707 
684, 526 


23, 573 
39, 460 
77, 806 
161, 584 
188, 462 


63, 010 

94, 235 

170, 717 

317, 873 

425, 234 


1,180 


1940 


2,012 


1941 -- 


7,593 


1942 - 


««26,656. 


1943 


«• 50. 210 

»« 67, 627 

49, 717 


Individual returns with ad- 
justed gross income: 
1944 


1,947,800 
1,988,628 
2, 111, 121 
2, 243, 691 
2,037,366 


4, 351, 869 
4, 492, 619 
6, 131, 712 
5, 860, 746 
6, 482, 687 


194, 344 
214, 841 
224, 578 
232, 765 
221, 326 


457, 892 
474,067 
518, 138 
601, 185 
653, 441 


1945 


51, 680 


1946 


47,016 


1947 


54, 193 


1948 -- 


43, 480 







For footnotes, see pp. 216-219. 



STATISTICS OF INCOME FOR 1948, PART 1 



215 



Table 16. — Individual returns and taxable fiduciary returns with net income, 1943- 
43; individual returns with adjusted gross income, 1944-48; by States and Terri- 
tories: Number of returns, net income or adjusted gross income, and total tax — Con. 

[Money figures in thousands of dollars] 



Income year 


Number of 
returns 


Net income « 
1939-43; ad- 
justed gross 
income « 
1944-48 


Tax8< 


Number 
of returns 


Net income ' 
1939-43; ad- 
justed gross 
income ' 
1944-48 


Tax" 




Vermont 


Virginia 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1939 


15. 893 
34, 454 

58. 894 
82,057 

f 92, 286 


44, 834 
74, 476 
116, 619 
151, 261 
173, 487 


1,265 

2,281 

5,457 

«« 13, 287 

«« 19, 043 

" 22, 437 

21, 791 
24, 229 

22, 593 
28, 439 

23, 562 


90, 413 
183, 289 
368, 661 
595, 377 
710, 996 


286, 121 

477, 918 

866, 514 

1, 273, 452 

1, 477, 637 


11,040 


1940 


20, 704 


1941 --- -- 


56, 023 


1942 


«8 131, 492 


1943 


«9 188, 755 
" 224, 670 

208, 124 


Individual returns with ad- 
justed gross income: 
1944 


106, 967 
113, 448 
131, 297 
133, 032 
131, 103 


205, 539 
214, 858 
257, 371 
292, 559 
331, 730 


775, 479 
817, 140 
861, 239 
918, 801 
905, 559 


1, 709, 021 

1, 709, 765 
1, 948. 521 

2, 271, 229 
2, 568, 408 


1945 --- 


210, 710 


1946 


203, 099 


1947 


240, 012 


1948 


205, 210 








Washington " 


West Virginia 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1939 


126, 577 
247, 134 
465, 691 
740, 736 
f 938, 780 


323, 347 
545, 694 
994, 896 

1, 588, 821 

2, 201, 773 


6,357 

12, 821 

53, 074 

«8 181, 255 

«6 326, 120 

«« 382, 847 

331,918 
328, 913 
294, 913 
338, 268 
290, 582 


67, 914 
125, 077 
265, 409 
381, 556 
444, 801 


183, 744 
303, 721 
577, 631 
750, 391 
896, 571 


4,061 


1940 - 


7,579 


1941 


25,183 


1942 


«8 53, 695 


1943— 


'8 89.088 
" 103, 061 

112,127 


Individual returns with ad- 
justed gross income: 
1944 -- -. 


896, 870 
959, 667 
997, 732 
1,018,941 
902, 167 


2, 301, 808 
2. 329, 276 
2, 495, 847 
2, 804, 714 
2, 970, 439 


480, 479 
545, 803 
573, 963 
611, 357 
618, 189 


1, 072, 958 
1, 143, 302 
1, 254, 981 
1, 539, 024 
1, 730, 289 


1945 - ... 


113,312 


1946 


112,489 


1947 - - 


150, 898 




128, 794 








Wisconsin 


Wyoming 


Individual returns and tax- 
able fiduciary returns 
with net income: 
1939... 


175, 523 
332, 382 
623, 766 
890, 083 
f 1,061,398 


443, 388 

727, 472 

1, 269, 509 

1, 750, 926 

2, 156, 521 


11, 533 

19, 839 

62, 328 

«« 154, 970 

»» 263, 678 

M 305, 854 

300, 865 
337,027 
317.496 
373, 185 
318, 840 


13, 735 
28, 596 
48, 301 
67,449 
79,062 


38,026 
66, 440 
108, 133 
141, 707 
183, 307 


1,161 


1940 


1,584 


1941 


5, 723 


1942. 


88 14, 443 


1943... 


88 23, 835 
" 28, 457 

26,006 


Individual returns with ad- 
justed gross income: 
1944.. 


1, 105, 294 
1, 209, 941 
1. 279, 962 
1, 332, 645 
1, 285, 103 


2, 460, 891 
2, 713, 484 
3, 003, 996 
3,392,629 
3, 802, 274 


78, 948 
82, 206 
90,191 
96, 535 
99, 279 


197,078 
198, 750 
226, 444 
281, 391 
320, 222 




25,003 


1946 


23,996 


1947. - 


32,328 


1948 


29,868 







For footnotes, see pp. 216-219. 



I \jt ii]fi.iijq < 



.4 00 L'-iU-oi'i 



216 



STATISTICS OF INCOME FOR 1948, PART 1 



Footnotes for historical tables 13-16, -pages 184-215 



> 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 for individuals, from taxable Forms 1041 
filed for estates and trusts, and from returns for 
estates and trusts showing net income filed (im- 
properly) on Form 1040, except that for 1938 and sub- 
sequent years, the nontaxable returns in the last- 
mentioned category are excluded. (For require- 
ments for flhng, see table A, pp. 426-427.) 

Data for 1916 are completely tabulated from each 
return. For individual returns with net income 
under $5,000, the number of returns is obtained 
aimually from records of the Internal Revenue 
Service, 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 1941^3 Form 1040A does not 
show deductions nor net income, therefore cannot be 
distributed by net income classes. For individual 
returns with net income of $5,000 under $20,000, 
data and their distribution by net income classes 
are estimated from samples for 1943. For fiduciary 
returns. Form 1041, data are completely tabulated 
from each return for 1937-43. 

' Data for individual returns with adjusted gross 
income are tabulated from Forms W-2 and 1040 for 
1944-47; and from Forms 1040 and 1040A for 1948. 
(For filing requirements, see table A, pp. 426-427.) 

For returns with adjusted gross income under 
$25,000, the number of returns is determined from 
various records of the Internal Revenue Service, 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 those years; for 1928-33 includes capital 
net gain; for 1932-33 includes capital net loss and for 
1928-31 only if the taxpayer included it in his deduc- 
tions; for 1940-43 includes net operating loss deduc- 
tion carried over from 2 preceding years but not 
from any year beginning prior to January 1, 1939. 

For 1938-41, alternative tax is reported on a negli- 
gible number of returns with no net income on 
account of a net long-term capital loss, because the 
combined normal tax and surtax, computed on in- 
come excluding for this purpose the net long-term 
capital loss, exceeds 30 percent of the net long-term 
capital loss. For 1943, a net victory tax is reported 
on 18,691 individual and taxable fiduciary returns 
with no net income. In table 13, 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 1944-48 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.) 

« 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 12^6 
percent; for 1924-33, excludes capital net loss for 
which a tax credit of 12}.^ percent was allowed; for 
1940-43, is after the deduction for a net operating loss 



carried over from the 2 preceding taxable years but 
not from any taxable year beginning prior to Janu- 
ary 1, 1939; for 1941-43, includes the gross income 
reported on Form 1040A. Net income for fiduciary 
returns is net income taxable to the fiduciary, that 
is, after the deduction of the amount distributable 
to beneficiaries. (Also see note 1.) 

' Adjusted gross income for 1944-48 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 oif 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 immediately 
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 tlie 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 for- 
giveness feature provided under tlie Current Tax 
Payment Act of 1943. Normal tax and surtax be- 
fore tax credits is not available for 1948. (Also see 
notes 1, 2, and 3.) 

8 Alternative tax for 1938-41, tn the case of net 
long-term capital gain , is the sum of normal tax and 
sm-tax on net income reduced by the amount of net 
long-term capital gain, and 30 percent of the net long- 
term capital gain; and, in the case of net long-term 
capital loss, is the sum of normal tax and surtax on 
net income increased by the amount of net long-term 
capital loss, minus 30 percent of the net long-term 
capital loss. The alternative tax for 1942-48, occur- 
ring in the case of a net long-term capital gain or 
an excess of net long-term capital gain over net short- 
term capital loss, is the sum of normal tax and surtax 
on net income reduced for this purpose by the amount 
of such long-term gain, plus 50 percent of such long- 
term gain. Alternative tax before tax credits is not 
available for 1948. Alternative tax includes for 
1938-41 the alternative tax on retm-ns with no net 
income on accoimt of a net long-term capital loss 
(see note 3); for 1940-41, the defense tax; for 1943, the 
victory tax associated with tlie alternative tax. For 
1942-43, alternative tax is for the respective annual 
income, without regard to the forgiveness feature 
provided under the Current Tax Payment Act of 
1943. (Also see notes 1 and 2.) 

• For earned income credit limitation, see table E, 
p. 446 

II Credit for income tax paid to foreign coimtries 
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 covenant bonds 
(allowable for all years) were not tabulated for 
Statistics of Income prior to * J43 uor for 1948. Such 
credits are tabulated from Forms 1040 and 1041 for 
1943 and Form 1040 witT" itemized deductions for 
1944-47. 

11 Tax for 1916-42 is bofore the credit for foreign in- 
come tax paid although this credit was allowable for 
1918 and subsequent years, and before the credit for 
income tax paid at source on interest from tax-free 
covenant bonds which was allowable for all years; 
for 1943-48, 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 1941^8 the optional tax. Taxes for 
1942-43 are further explained in notes 18, 19, and 20. 
(See also notes 1, 2, and 3.) 

I) Returns for 1913 pertain to the last 10 montlis of 

that year. 



(Footnotes continued on p. 217) 



STATISTICS OF INCOME FOR 1948, PART 1 



217 



Footnotes for historical tables 13-16, pages 184-215 — Continued 



•» Tax for 1917 includes war excess profits taxes of 
$101,249,781 on individuals and $103,887,984 on part- 
nerships. 

i< Revised figures: 

1920: Certain sources of income for returns 
with net income under $5,000 have been revised, 
according to Statistics of Income for 1935, Part 
1, p. 42, note 4. 

1923: Sources of income, deductions, net in- 
come, and tax have been revised according to 
Statistics of Income for 1925, pp. 28-29. 

1929: Sources of income and deductions for 
returns with net income under $5,000 have been 
revised according to Statistics of Income for 1934, 
Part 1, p. 31, note 18. 

1930: Other income, total income, contribu- 
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. 

n Taxes before the 25 percent reduction provided 
by section 1200(a), Revenue Act of 1924, effective for 
1923. 

19 The 25 percent reduction in taxes for 1923 pro- 
vided by section 1200(a), Revenue Act of 1924. 

" Tax after tlie 25 percent reduction provided by 
section 1200 (a), Revenue Act of 1924, effective for 
1923. 

18 Tax for 1942 is before the tax credits for foreign 
tax naid and for tax paid at source on interest from 
t^ji K^e covenant bonds, and is without regard to 
tv» moimt of tax forgiven under the Current Tax 
Pail ent Act of 1943, for individuals who are liable 
fcr '■• : income tax on both 1942 and 1943 incomes. 
Thv mount of the 1942 tax forgiven, as reported on 
the ■ J 43 individual returns, is $4,723,467,646. 

'" iucome and victory tax on 1943 income is after 
111', isx credits relating to foreign tax paid and to 
I r ^ id at source on interest from tax-free covenant 
b and is without regard to the amount of tax 

10. m under the Current Tax Payment Act of 
IW r individuals who are liable for an income tax 
O!'. th 1942 and 1943 incomes. The amount of 
:' s x forgiven, as reported on the 1943 individual 
3, is $1,017,813,898. 

ital income and victory tax, reported on 1943 
I. 3, is the aggregate of (1) the income and vic- 
tor v X on 1943 income less the credits for foreign tax 
\y.i • ad for tax paid at source on interest from tax- 
fi-' venant bonds, (2) the amoimt by which the 
iy • 1 .. X is increased to equal the 1942 tax liability on 
kai- '■ lual returns showing a smaller tax (or no tax) 
f--.: i prior to such adjustment, and (3) the unfor- 
gi-. ' portion of the smaller of the 1942 or 1943 tax 
111 .1 ,y of individuals liable for income tax in both 
y",!«v-. The last two amounts constitute the adjust- 
ments necessary for merging the 1942 and 1943 tax 
ii-ibili'ies of individuals as provided under the 
'■"',- ■ it Tax Payment Act of 1943. 

■ ■ t income classes are based on net income 
. .,',. Jated. (See note 5.) Returns with net deficit, 
res-::diess of the amount, are designated as returns 
wit no net income. 

le 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 husband 
and wife is combined and the total tabulated as one 
return. For subsequent years, the returns of mar- 
ried women filed separately are included in their 
respective income class regardless of the husband's 
income. 

" 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, re- 
gardless of amount, are designated as no adjusted 
gross income. 

'< For 1943-45, this class Includes nontaxable re- 
turns with income exceeding the designated hmit. 

" For 1946-48, this class includes nontaxable returns 
with adjusted gross income exceeding the designated 
limit. 

'« 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 preceding 
sections of this table. Income base for 1916-43 is 
net income and for 1944-48 is adjusted gross income. 

28 Data for 1917 exclude data for 1,640,758 returns 
with net income under $2,000 showing aggregate net 
income of $2,461,137,000. Net income, other deduc- 
tions, and total deductions have been adjusted to 
reflect the deduction for contributions. (In the 
Statistics of Income for 1917, contributions, although 
an allowable deduction, are not included in general 
deductions and have not been deducted from net 
Income.) 

" Number of returns and data are for returns 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 1918-2P; for all returns with net income for 1921-27; 
and all returns with income or deficit for 1928 and 
thereafter. (For scope of estimated data see notes 
1-4.) 

30 Amounts of income from the various sources for 
1916 are gross receipts; the deductions, not having 
been allocated to the various sources, are Included in 
the aggregate 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 tabulated imder a specified deduc- 
tion or in other deductions. Deductions exclude 
those for individuals filing Form 1040A for 1941-43 
and individuals using the standard deduction for 
1944^8. (Also see notes 1 through 4 and 29.) 

31 Salaries, wages, etc., reported only on individual 
returns, include "Professions and vocations" for 1916; 
the taxpayer's earned income from partnerships for 
1916-26; and wages and salaries of the individual, his 
wife, or dependent minors derived from business 
conducted as a sole proprietorship prior to 1924 and 
for 1944-48 such wages of wife and dependent only. 
For 1944-48, exclude wages of less than $100 per return, 
reported on Form W-2, from which no tax was with- 
held; such wages are tabulated as other income. 

31 Business profit or loss for 1916 excludes "Profess 
sions and vocations." Prior to 1924 salaries of the 
proprietor and members of his family were deductible 
in computing business profit or loss if the salaries are 
reported elsewhere as income; for 1944-48, salaries of 
spouse and dependents only are deductible. For 
1944-48 the net operating loss deduction carried over 
from 2 preceding years is a business deduction. 

3' Partnership profit or loss excludes the partially 
tax-exempt interest on Government obligations; 
dividends on share accounts in Federal savings and 
loan associations issued prior to March 28, 1942; 
interest on corporation bonds upon which a tax was 
paid at source for 1917 and 1920; salaries or earned 
income of the partner prior to 1927; dividends on 
stock of domestic corporations subject to Federal 
income taxation prior to 1936; dividends on stock of 
domestic corporations not subject to Federal income 
taxation for 1932-33; capital net gain or loss when the 
tax or tax credit is computed at 12^4 percent prior 
to 1934; and the net gain or loss from sales of capital 
assets for 1938-48. Amounts for the years 1918-21 
include income from fiduciaries and income from 
personal service corporations except that dividends, 
partially tax-exempt interest on Government obli- 
gations, and, in the case of fiduciaries, interest from 



223090—53- 



-15 



(Footnotes continued on p. 218) 



STATISTICS OF INCOME FOR 1948, PART 1 



Footnotes for historical tables lS-16, pages. 184-215 — Continued 



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 fiduci- 
aries. For 1936-48 dividends include all foreign and 
domestic dividends except dividends received 
through partnerships and fiduciaries; dividends 
reported on Form 1040A for 1941-43, or Form W-2 for 
1944-47, or Form 1040A for 1948; and partially tax- 
exempt dividends on share accounts In Federal 
savings and loan associations for 1938-43. 

>' Income from fiduciaries excludes the partially 
tax-exempt interest on Government obligations; 
dividends on share accounts in Federal savings and 
loan associations issued prior to March 28, 1942; 
for 1917-20 interest on corporation bonds upon which 
a tax was paid at source; prior to 1936 dividends from 
domestic corporations subject to Federal income 
taxation; for 1932-33 dividends from domestic cor- 
porations not subject to Federal income taxation; 
and capital net gain or loss when the tax or tax credit 
is computed at 12J^ 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 obligations 
of instrumentalities of the United States other than 
those Issued under the Federal Farm Loan Act or 
that act as amended. For 1918-21 amounts include 
such interest received through personal service 
corporations, and, for all years, that received through 
partnerships and fiduciaries; for 1941 include also the 
taxable interest on Government obligations and the 
dividends on share accounts in Federal savings and 
loan associations, reported on returns with no net 
Income; and for 1943, the partially tax-exempt divi- 
dends 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 59 ) 

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. 
(Partially tax-exempt interest not included is in 
other taxable Interest for 1924-39 and in other Income 
for 1941-43.) 

" 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 Forms 1040A 
for 1941; dividends, interest, and annuities reported 
on Forms 1040A for 1941-43; and wages not subject 
to withholding, dividends, and interest, not exceed- 
ing $100 per return, reported on Forms W-2 for 1944-48. 

" Contributions, reported only on individual re- 
turns, were not allowed for 1916; exclude contributions 
made by individuals using Form 1040A for 1941-43 
or the standard deduction for 1944-48. 

" 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 1944-48; 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 1943-48; 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 amount 
distributable to beneficiaries prior to 1937; net operat- 
ing loss deducted in 1940-43; amortizable bond 
premium on corporation bonds for 1943 and on all 
bonds for 1944-48; and the $500 special deduction for 
blindness allowed individuals for 1944-47. 

^ Included in partnership profits. 
*' Included in other income. 
" Included In other deductions. 

*• Capital net gain from sales of assets held more 
than 2 years, including that received through partner- 
ships 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. Cap- 
ital 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 partner- 
ships and fiduciaries, tabulated in other deductions 
for 1924-28, and in net loss from real estate, stocks, and 
bonds for 1929-33, is only the amount reported as a 
deduction in computing net income or deficit, except 
for 19