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

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STATISTICS OF INCOME 
FOR 1949 

PART 1 



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COMPILED FROM INDIVIDUAL INCOME TAX 

RETURNS/TAXABLE FIDyCIARY INCOME TAX 

RETURNS. ESTATE TAX RETURNS, AND 

GIFT TAX RETURNS 



UNITED STATES TREASURY DEPARTMENT 

INTERNAL REVENUE SERVICE • WASHII^GTON. D. C. 









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U. S. TREASURY DEPARTMENT 

INTERNAL REVENUE SERVICE 



STATISTICS OF INCOME 
FOR 1949 



m\ - S YAM 
PARTI 

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: 1954 



For tale by the Superintendent of Documents. U. S. Government Printing Office. Washington 25, D. C 
Price $1.50 (Paper Cover) 



i PUBLlo) 



Boston Public Library 
Superintendent of Documents 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. O., February 26, 1954- 
Sir: In accordance with the provisions of section 63 of the In- 
ternal Revenue Code, requiring the annual preparation and publica- 
tion 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 1949, Part 1," setting forth by various classifications^ 
data relative to income, deductions, exemptions, credits, tax liability, 
tax withheld on wages and other taxpayments, tax refunds, and other 
pertinent facts reported on individual income tax returns and on 
taxable fiduciary income tax returns for 1949, filed during 1950. 
This report also contains tabulations of data from estate tax returns, 
filed during 1950, for estates of individuals irrespective of the date 
of death, and data from gift tax returns for 1949. In addition, there 
are historical presentations of significant data, published in previous 
reports, and a synopsis of tax rates, credits, and other provisions of 
the Federal tax laws which affect the comparability of historical data. 
Respectfully, 

T. Coleman Andrews, 
Commissioner of Internal Revenue^ 
Hon. George M. Humphrey, 

Secretary of the Treasury. 

m 



CONTENTS 

Page 
Introduction 1" 2 

INDIVIDUAL INCOME TAX RETURNS 

Summary data 5- 6 

Individual returns included 6- 7 

Income tax provisions for 1949 income 7 

Basic items 7- 9 

Classification of individual returns 9-11 

Scope of estimated data H 

Tabulated data 12 

Simple and cumulative distributions by adjusted gross income classes. _ 12-14 

Sources of income and deductions 14-40 

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

Itemized deductions 19-24 

Sole proprietorships 24-26 

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

Medical and dental expenses 30-37 

Contributions 38-40 

Types of tax 41-42 

Taxpayments and tax overpayment 42-47 

Marital status of taxpayer 48 

Exemptions 48-50 

Data for States and Territories 53 

Income tax liability compared with tax collections 53-54 

Description of sample and limitations of data 54-62 

Historical data 62-72 

Individual and fiduciary returns 62-63 

Capital gains and losses 63-68 

Capital loss carryover 68-70 

Partnership returns, number filed 71 

Source Book of Statistics of Income 71-72 

BASIC TABLES 

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

gross income, and tax liability, with corresponding percentage 
distributions — by adjusted gross income classes 75- 77 

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 78- 87 

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

or loss comprising adjusted gross income, for each itemized de- 
. duction, for each type of taxpayment, and for tax overpayment — 
by adjusted gross income classes 88- 97 

4. Frequency distributions of returns — by adjusted gross income 

classes and by size of each specific source of income or loss com- 
prising adjusted gross income 98-109 

5. Frequency distribution of returns with itemized deductions — by 

adjusted gross income classes and by net income classes 110-119 

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

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

7. Number of returns, applicable items of income, tax liability, tax 120-123 

withheld, payments on declaration, tax due at time of filing, re- 
fund, and credit on 1950 tax — by adjusted gross income classes, 
by returns with tax overpayment or returns with tax due, and by 
types of taxpayment 124-139 



VI STATISTICS OF INCOME FOR 1949, PART 1 

Page 

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

gross income classes and by marital status and sex of taxpayer. 140-145 

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 146—153 

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 154-160 

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

ity — by States and Territories 161 

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

justed gross income classes and by States and Territories 162-174 

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

industrial groups and by businesses with net profit or with net 

loss 175-177 

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

size of total receipts; businesses with net profit by industrial 

groups and businesses with net loss in aggregate 178-185 

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

size of net profit 186-187 

Comparison of industrial groups for the businesses of sole proprietors, 

1949 and 1947 188-191 

HISTORICAL TABLES 

16. Number of returns, income, tax, and tax credits, 1913-49 196-197 

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

classes, 1914-49 198-209 

18. Sources of income, deductions, and income or deficit, 1916-49 210-219 

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

1940-49 220-226 

TAXABLE FIDUCIARY INCOME TAX RETURNS 

Summary data i 233 

Fiduciary returns included. 233 

Income tax provisions for fiduciary income 234 

Basic items 234-235 

Classification of fiduciary returns 235-236 

Tabulated data 236 

Simple and cumulative distributions by total income classes 236-238 

Sources of income and deductions 238-245 

Types of tax 246 

Data for States and Territories 246-247 

Heturns for estates and trusts 247-248 

Historical data 249 

BASIC TABLES 

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

come, and tax liability, with corresponding percentage distribu- 
tions — by total income classes 2 53-255 

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 256-259 

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

comprising total income, and each deduction — by total income 

classes 260-263 

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

total income, deductions, exemption, net income, and tax liabil- 
ity — by net income classes 264-267 

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

net income classes 268- 75 

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

effective tax rate — by total income classes and by types of tax 276-279 



STATISTICS OF INCOME FOR 19 49, PART I 'VH 

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

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 280-286 

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

tax liability — by States and Territories 287 

9. Number of returns, total income, amount distributable to benefi- 

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

classes and by returns for estates and for trusts 288-289 

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

and net income — by total income classes and by relationship of 
beneficiary to grantor 290-305 

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

and net income — by net income classes and by relationship of 
beneficiary to grantor 306-321 

HISTORICAL TABLES 

12. Number of returns, income, and tax, 1937-49 326 

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

classes, 1937-49 - 326-328 

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

1937-49 329-330 

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

1940-49 331-334 

ESTATE TAX RETURNS 

Summary data 339 

Estate tax returns included 339 

Estate tax law 340-341 

Basic items 341-347 

Classification of estate tax returns 347-348 

Nonresident aliens 348-349 

Tabulated data 349 

ESTATE TAX TABLES 

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

taxes, by revenue acts — taxable and nontaxable returns 352-353 

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

taxes, by net estate before specific exemption classes — taxable 
returns filed for the estates of individuals who died on or after 
October 22, 1942 354-361 

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

taxes, by gross estate classes — taxable returns filed for the estates 

of individuals who died on or after October 22, 1942 362-365 

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

specific exemption, by gross estate classes — nontaxable returns 
filed for estates of individuals who died on or after October 22, 
1942 366-369 

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

before specific exemption classes — taxable returns filed for estates 

of individuals who died on or after October 22, 1942 370-373 

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

estate classes — taxable returns filed for estates of individuals who 

died on or after October 22, 1942 374-375 

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

estate classes — nontaxable returns filed for estates of individuals 

who died on or after October 22, 1942 376-377 

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

exemption classes and by types of heirs, devisees, and legatees — 

taxable and nontaxable returns 378 

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

exemption classes and by marital status and age of decedent — 

taxable and nontaxable returns 379-385 

10. Frequency distribution of returns, by net estate before specific 
exemption classes, by marital status of decedent, and by number 
of children — taxable and nontaxable returns 386-392 



ym STATISTICS OF INCOME FOR 19 49, PART 1 

Page 

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

estate before specific exemption classes and by age of decedent — 

taxable and nontaxable returns 393-395 

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

age and sex of the decedent — taxable and nontaxable returns 396-403 

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

taxable returns — by States and Territories 404-405 

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

aliens— filed September 9, 1916-45 and 1947-50 406 

GIFT TAX RETURNS 

Summary data 411 

Gift tax returns included 411 

Gift tax law 412-413 

Basic items 41 3-415 

Classification of gift tax returns 415 

Identical donors 41 5-4 1 6 

Tabulated data 41& 

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 — 
taxable returns by net gift classes and nontaxable returns in aggre- 
gate 419-421 

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

deductions, net gifts, and tax — by taxable and nontaxable returns 

and by total gift plus tax classes 422-427 

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

with corresponding percentage distributions — by types of property. 428 

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

deductions, net gifts, and tax — by taxable status 428 

6. Frequency distribution of taxable returns for identical donors who 

reported taxable gifts for prior years — by net gift classes and by 

net gift for prior years classes 429 

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

1932-49 430 

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 

dependents, and normal tax rates, 1913-49 434-435 

B. Surtax rates and total surtax, 1913-49 441-444 

C. Optional tax, individual returns, 1941-49 446-450 

D. Provisions pertaining to capital gains and losses, 1922-49 452-453 

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

foreign countries 1917-49, and earned income credit 1924-43. 454 

Estate tax returns: 

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

1916-50 456-457 

G. Tax rates and tax, 1916-50 458-459 

Gift tax returns: 

H. Requirements for filing, amount of exclusion, and specific 

exemption, 1924, 1925, and 1932-49 461 

I. Tax rates and tax, 1924, 1925, and 1932-49 462-463 

INCOME TAX FORMS 

Facsimiles of Forms 1040, 1040A, 1041, and 1065, for 1949 467-506 



INTRODUCTION 

This report presents data for 1949, compiled from individual income 
tax returns, Forms 1040 and 1040 A, taxable fiduciar}^ income tax 
returns. Form 1041, estate tax returns, Form 706, and gift tax returns, 
Form 709, and 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 tax- 
payers and of income, amounts allowed as deductions, exemptions, 
and credits, and any other facts deemed pertinent and valuable. 

Data tabulated in the first section of this report pertain to the 
individual income tax returns, Forms 1040 and 1040A, for 1949. 
Although the two forms are different, it is possible to correlate the 
data reported on the employee's optional return. Form 1040A, with 
that reported on the income tax return, Form 1040, either long- or 
short-form. Following the basic tables for current year data, there 
are four historical tables giving a resume of data reported on indi- 
vidual returns and on fiduciary returns for 1913 through 1943 and 
of data reported on individual returns only for the subsequent years. 

In the second section of this report, data are presented for taxable 
fiduciary income tax returns, Form 1041, for 1949. The fiduciary 
return form varies 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 individual returns. No composite data are compiled for the 
taxable fiduciary returns and individual returns. Following the 
current year data for taxable fiduciary returns, four historical tables 
containing significant data reported on such returns for 1937 through 
1949 are presented. 

Information reported on estate tax returns, Form 706, filed during 
the calendar year 1950, irrespective of the date of death of the indi- 
vidual 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 1950 concludes this section. 

Transfers of property by gift during 1949 and the tax liability of the 
donor, reported on gift tax returns, Form 709, are shown in the fourth 
section of this report, together with 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 1949. 

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

Facsimiles of the 1949 income tax returns. Forms 1040, 1040A, 
and 1041, and of the partnership return of income, Form 1065, to 



2 STATISTICS OF INCOME FOR 1949, PART 1 

which references are made throughout this report, 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 individual 
income tax return, his share of the profit or loss from any partnership 
of which he is a member and such profit or loss then forms a part of 
his income for income tax purposes. 

A preliminary report, prepared from the 1949 individual returns 
and taxable fiduciary returns, was published September 26, 1952, 
and several tables from this report were made available in a press 
release dated May 12, 1953. 



INDIVIDUAL INCOME TAX RETURNS 



INDIVIDUAL INCOME TAX RETURNS 

SUMMARY DATA 

For the income year 1949, there are 51,814,124 individual income 
tax returns. This is 257,882 returns, or 0.5 percent, fewer than the 
number jfiled for the previous income year. The 1949 returns con- 
sist of 16,650,600 returns. Form 1040A, the employee's optional 
return; 21,692,580 short-form returns, Form 1040; and 13,470,944 
long-form returns. Form 1040. 

The optional standard deduction is used on 42,122,784 returns, or 
81.3 percent of the total number of returns. Among these returns 
there are 3,779,604 returns with adjusted gross income of $5,000 or 
more. 

Individual returns for 1949 by taxable and nontaxable returns and by form of return 



Form of return 


Total 


Taxable 


Nontaxable 


Form 1040A 


16, 650, 600 
21, 692, 580 

3, 779, 604 

7, 483, 499 
2, 207, 841 


11, 056, 600 

12, 893, 030 

3, 779, 604 

5, 691, 220 
2, 207, 841 


5, 694, 000' 
8, 799, 550 


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, 792, 27& 


Adjusted gross income $5,000 or more 






Total returns 


51, 814, 124 


35, 628, 295 


16, 185, 829' 







The total adjusted gross income reported is $161,373,205,000,, 
which is a decrease of $2,800,656,000, or 1.7 percent, as compared 
with that reported for 1948. The adjusted gross deficit of $799,280,000, 
reported on 512,214 returns, shows an increase of $141,433,000, or 
21.5 percent, over the previous year. 

The number of taxable returns is 35,628,295. This is a decrease 
of 782,953 returns, or 2.2 percent of the number of taxable returns 
for 1948. Nontaxable returns number 16,185,829 which is an in- 
crease of 525,071 returns, or 3.4 percent, as compared with the pre- 
vious year. 

The optional tax table was used to determine the. tax on 38,343,180 
returns, or 74 percent of all returns filed; however, the income and 
exemptions on 14,393,550 of these returns are such that the tax table 
designates them to be nontaxable. 

The income tax Hability for 1949 is $14,538,141,000. This is & 
decrease of $903,388,000, or 5.9 percent, as compared with the tax 
for 1948. The effective tax rate for 1949 for taxable returns is 10.5 
percent and for all returns is 9.1 percent, as compared with. 10.9' 
percent and 9.4 percent, respectively, for 1948. 



6 



STATISTICS OF INCOME FOR 1949, PART 1 

Comparative data, individual returns, 1949 and 1948 

[Money figures in thoasands of dollars] 





1949 


1948 


Increase or decrease (— ) 




Number or 
amount 


Percent 


Total individual returns: 


51,814,124 
161, 373, 205 

35, 628, 295 
138, 566, 406 
14, 538, 141 

16, 185, 829 

15,673,615 
22, 806, 799 

512, 214 
799, 280 


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 


-257, 882 
-2, 800, 656 

-782, 953 

-3, 490, 479 

-903, 388 

525, 071 

339, 166 
689, 823 

185, 905 
141, 433 


50 


Adjusted gross income 


1 71 


Taxable individual returns: 


2 15 


Adjusted gross income 


2 46 


Tax liability 


—5 86 


Nontaxable Ladividual returns: 

Number of returns 


3 35 


With adjusted gross income: 

Number of returns 


2 21 


Adjusted gross income . _. 


3 12 


With no adjusted gross income: 

Number of returns - . 


56 97 


Adjusted gross deficit 


21 50 







INDIVIDUAL RETURNS INCLUDED 

Individual income tax returns included in this report are for the 
calendar year 1949, a fiscal year ending within the period July 1949 
through June 1950, and a part year with the greater part of the 
accounting period in 1949. The returns are Forms 1040 and 1040A, 
filed for citizens and resident aliens. Tentative returns are not in- 
cluded and amended returns are used only if the original returns are 
excluded. 

Form 1040 A 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 tax liability is determined 
by the collector of internal revenue on the basis of the income re- 
ported, in accordance with a tax table provided under supplement T 
of the Internal Revenue Code. The tax in this table makes allowance 
for the standard deduction in lieu of nonbusiness deductions and tax 
credits and also for exemptions. The standard deduction is approxi- 
mately 10 percent of the income. The optional return cannot be used 
as a separate return for community income of husband or wife. A 
joint return of husband and wife may be filed 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 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 may be either a 
long-form return or a short-form return, is used by persons who, by 
reason of the size or source of their income, are not permitted to use 
Form 1040A, and by persons who, although eligible to use Form 1040A, 
find it to their advantage to use lorm 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, the tax being determined on the basis of 
adjusted gross income, by the taxpayer from the tax table provided 
under supplement T. If the taxpayer whose adjusted gross income is 
less than $5,000 wishes to claim nonbusiness deductions in excess of 



STATISTICS OF INCOME FOR 1949, PART 1 7 

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 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 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. 

Nontaxable returns with adjusted gross income and returns with 
adjusted gross deficit included in Statistics of Income are filed in 
compliance with the requirement based on a specified amount of gross 
income (not adjusted gross income), regardless of the allowable deduc- 
tions 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 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 pages 467-490. 

INCOME TAX PROVISIONS FOR 1949 INCOME 

Returns for the income year 1949 are filed under the provisions of the 
Internal Revenue Code as amended by the Revenue Act of 1948, 
which provisions are, in general, the same as were in effect for the 
previous year. 

BASIC ITEMS 

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

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 
riot be applied to the income of persons engaged in 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 other 
nonbusiness deductions and credits which the law allows, such as 
contributions, medical expenses, taxes, interest, and casualty losses. 

The adjusted gross income and its components are tabulated and 
all taxable income from whatever 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. 

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



8 STATISTICS OF INCOME FOR 1949, PART 1 

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 combmation of adjusted gross deficit and itemized deductions or 
from the excess of itemized deductions over the adjusted gross income. 

Tax liability is the income tax liability after deduction for the two 
tax credits relating to income tax paid at source on interest from tax- 
free covenant bonds and to income tax paid to a foreign country or 
possession of the United States. The amount of these tax credits, 
allowed only to taxpayers who itemized deductions, is not available. 
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 sales or exchanges of capital assets held 
more than 6 months. The tax components are described on pages 41-42.. 

The income tax liability is paid, in whole or in part, on a current 
basis through the tax withheld on wages 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 return is filed, except that on returns. 
Form 1040 A, the balance is paid upon assessment by the collector. 
If the tax withheld and/or payments on declaration exceed the tax 
liability for 1949, the overpayment is refundable to the taxpayer 
unless he signifies on a return, Form 1040, that he wishes the over- 
payment to be credited on his 1950 estimated income tax. 

Tax withheld, reported on the income tax returns 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 employer either by (1) use of wage bracket with- 
holding tables, m which the amounts to be withheld are based on 
various wage levels after an allowance for withholding exemptions, 
or (2) application of the prescribed percentage rate to the amount of 
wages in excess of the withholding exemptions. Withholding tables 
and percentage withholding rates applicable to 1949 wages were pre- 
scribed by the Revenue Act of 1948. Certain types of wage and sal- 
ary payments, such as those for agricultural labor, domestic service, 
and ministry of the gospel, are exempt from withholding of income tax. 

Payments on 1949 declaration of estimated tax, reported on the 
income tax returns as a payment on tax liability, include the credit 
for overpayment of the prior year's tax as well as the aggregate pay- 
ments on the 1949 Declaration of Estimated Tax, Form 1040-ES. 
This combined amount is reported by the taxpayer, and the separate 
amounts are not known. 

Tax due at time of filing is the excess of the 1949 tax liability over 
the sum of the tax withheld, the payments on the 1949 declaration. 



STATISTICS OF INCOME FOR 1949, PART 1 9 

and the credit for overpayment of the prior year's tax. The amount 
due is paid in cash with the fihng of the return, except in the case of 
the optional returns, Form 1040A, wherein the tax is determined by 
the collector and paid upon notice of the assessment. 

Overpayment {refund, or credit on 1950 estimated tax) occurs if the 
sum of the tax withheld, the payments on 1949 declaration, and the 
credit for overpayment of the prior year's tax exceeds the tax liability 
for 1949. Such tax overpayment is refundable or, at the option of 
the taxpayer using Form 1040, may be credited against the 1950 
estimated tax. The amount refunded, as indicated on the income 
tax returns, is tabulated separately from the amount to be credited 
against the 1950 estimated tax, in one table of this report. 

Amount of exemption is that allowed as a credit against net income 
for purposes of computing both normal tax and surtax; it consists of 
the per capita exemption of $600 for the taxpayer, his spouse, and 
each dependent, together with the additional exemptions of $600 for 
age 65 or over and of $600 for blindness of the taxpayer and/or his 
spouse. Both the amount and the number of exemptions include the 
exemptions claimed on returns with the optional tax (Form 1040 A 
and short-form 1040), wherein the exemptions are allowed auto- 
matically, as well as the exemptions claimed on returns on which the 
tax is computed by the taxpaj^er. Slight duplication of exemption 
exists on account of dependents with less than $500 income who file 
a return in order to claim refund of tax withheld on wages. Such 
wages are not taxable to the dependent; neither do they constitute 
a part of the gross income of the taxpayer claiming the dependent. 

Exemption for a dependent is that for a close relative specified by 
law, mth income of less than $500, who received more than one-half 
of his support from the taxpayer. A close relative means: son, 
daughter, or a descendant of either; stepson, stepdaughter, son-in- 
law, daughter-in-law; father, mother, or ancestor of either; step- 
father, stepmother, father-in-law, or mother-in-law; brother, sister, 
stepbrother, stepsister, half brother, half sister, brother-in-law, or 
sister-in-law; uncle, aunt, nephew, or niece; provided he or she is a 
citizen of the United States, Canada, or Mexico, and has not filed a 
joint return with another person. Dependents meeting these quali- 
fications need not be under 18 years of age. 

CLASSIFICATION OF INDIVIDUAL RETURNS 

Individual returns are classified by adjusted gross income classes, 
by taxable and nontaxable returns, by returns with tax overpayment 
or with tax due at time of filing, by marital status of the taxpayer, 
by number of exemptions other than age or blindness, by States and 
Territories, and taxable returns are classified by types of tax liability. 
Returns with itemized deductions are classified for certain tabulations. 
For frequency distributions only, returns are classified by size of each 
specific source of income or loss comprising adjusted gross income and 
returns with itemized deductions are classified by net income classes; 
also this year, returns showing a deduction for contributions or for 
medical expenses are classified by the size of these deductions. 

Adjusted gross income classes. — Adjusted gross income, being com- 
mon to all types of returns, supplies the base for segregating returns 

254677 — 54 2 



10 STATISTICS OF INCOME FOR 19 49, PART 1 

into adjusted gross income classes; and the amount of net income or 
net deficit when computed is disregarded. Returns with adjusted 
gross deficit, regardless of the amount, are designated "No adjusted 
gross income" and appear in aggregate as a separate class. This year, 
the first income class interval is ''Under $600." 

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

Returns with tax overpayment or with tax due at time of filing. — Re- 
turns with tax overpayment are those on which the payments made 
by means of the tax withheld and/or the declaration of estimated tax 
are greater than the tax liability. Returns with tax due at time of 
filing are those on which the payments made by the same means are 
less than the tax liability. Returns in each classification are tabu- 
lated according to kinds of taxpayment, 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 three 
classifications are: Joint returns of husbands and wives, separate 
returns of husbands and wives, and returns of single persons. The 
last two groups are further classified as returns of men and returns 
of women. (Separate community property returns are no longer 
classified apart from the separate returns of husbands and wives.) 

Number oj exemptions other than age or blindness. — For the frequency 
distribution of retiu-ns by number of exemptions, only the per capita 
exemption for the taxpayer, his spouse on a joint return, and each 
dependent is utUized. This basis provides the same distribution 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 and for the joint 
retm-ns 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 and for the returns of single persons. 

Returns with itemized deductions. — Returns with itemized deduc- 
tions are long-form returns. Form 1040, on which nonbusiness deduc- 
tions are itemized in detail; long-form returns, Form 1040, with no 
deductions filed by spouses of taxpayers who itemized deductions 
(such spouses are denied the standard deduction) ; and all returns 
with adjusted gross deficit, whether or not deductions are itemized, 
are included so that returns with no adjusted gross income wUl be 
tabulated together. 

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

Types of tax liability. — Returns are classified 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 for 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 



STATISTICS OF INCOME FOR 1949, PART 1 11 

imposed. Returns with normal tax and surtax (long- and short- 
form returns, Form 1040) include all of the returns with net loss from 
sales of capital assets and returns with net gain from such sales when 
the alternative tax is not imposed. 

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 page 42. 

Size of specific source. — For the purpose of frequencj^ distributions 
only, returns are classified according to the amount of each specific 
source of income or loss comprising the adjusted gross income (or 
deficit) . 

Size of contributions. — -Returns with adjusted gross income showing 
a deduction for charitable contributions are classified for a frequency 
distribution of these returns, on the basis of the amount of contribu- 
tions deducted from adjusted gross income. The deduction is limited 
to 15 percent of the adjusted gross income, except where the taxpayer 
qualified for an unlimited deduction under section 120 of the Code. 
The contributions size class intervals are varied to correspond with 
the increase in the adjusted gross income class intervals used in the 
tabulation. 

Size of medical deduction. — Returns with adjusted gross income 
showing a deduction on account of medical expenses are segregated 
for a frequency distribution, according to the amount of the medical 
deduction. 

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 collection district of Maryland, 
and the Territory of Alaska is a part of the collection district of 
Washington. The sampling technique employed for obtaining statis- 
tical data does not permit separate tabulation of returns from Alaska. 

SCOPE OF ESTIMATED DATA 

Data tabulated for individual returns for 1949 are estimated from 
samples of the optional retm-ns. 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 $50,000. 
This is the first income year for which sampling technique is applied 
to returns with adjusted gross income over $25,000. The number of 
returns is obtained from records of the Internal Revenue Service, but 
the distribution of the returns by income classes and the related data 
together with their distribution by classes are estimated based on the 
samples. The method of selecting the samples, the procedure for 
extending data obtained from the sample to the universe, and the 
resultant sampling variations are fully explained in the description of 
the sample and limitations of the data, pages 54-62. 



12 STATISTICS OF INCOME FOR 19 49, PART 1 

TABULATED DATA 

Statistical data for individual returns for 1949 are presented in 
15 basic tables. 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 distributions 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 basic tables, are used. Data in basic 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 combined. Sole proprietorship data reported on individual 
returns are tabulated in basic tables 13, 14, and 15, on a national 
basis and include returns with adjusted gross income or deficit; and 
taxable and nontaxable returns are merged. See the discussion on 
State aggregates and on sole proprietorship data on pages 61-62 
concerning the variance between these tables and other basic tables. 

Tables in the text, for the most part, are summaries of data from the 
basic tables, presented by broader class intervals and generally the 
taxable and nontaxable returns are combined. However, there is 
information not elsewhere tabulated relating to the number of each 
type of return filed, to the percentage distributions of income or loss 
from each source comprising adjusted gross income and of itemized 
deductions, to the frequency and size of medical deduction and con- 
tributions, and to returns with net gain or loss from sales of capital 
assets. 

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

SIMPLE AND CUMULATIVE DISTRIBUTIONS BY ADJUSTED GROSS INCOME 

CLASSES 

The number of returns, amount of adjusted gross income, and tax 
liability for returns with adjusted gross income are tabulated by 
adjusted gross income classes in basic table 1 to show the simple 
distribution, the cumulative distribution from the highest income 
class, the cumulative distribution from the lowest income class, and 
the corresponding percentage distributions. In these distributions, 
taxable and nontaxable returns are combined, except that the nontax- 
able 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. 



STATISTICS OF INCOME FOR 1949, PART 1 



13 



Individual returns for 1949, by adjusted gross income classes: Simple and cumulative 
distributions of number of returns, adjusted gross income, and tax liability, with 
corresponding percentage distributions 

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





Number of returns 


Adjusted gross income classes ' 


Simple distribution 


Cumulative distribu- 
tion from highest 
income class 


Cumulative distribu- 
tion from lowest 
income class 




Number 


Percent 
of total 


Number 


Percent 
of total 


N-ber PfS 


Returns with adjusted gross in- 
come, taxable and nontaxable: 
Under 0.6 


3, 926, 316 

3, 789, 620 

5, 530, 342 

6, 792, 160 
6, 107, 906 
6, 029, 740 
9, 203, 154 

4, 935, 227 
4, 837, 794 

581, 572 

220, 420 

116, 446 

171, 261 

46, 130 

8,028 

4,520 

775 

379 

120 


7.65 

7.39 

10.78 

11.29 

11.91 

11.75 

17.94 

9.62 

9.43 

1.13 

.43 

.23 

.33 

.09 

.02 

.01 

(») 

(«) 

m 


51, 301, 910 

47, 375, 594 

43, 585, 974 

38, 055, 632 

32, 263, 472 

26, 155, 566 

20, 125, 826 

10, 922, 672 

5, 987, 445 

1, 149, 651 

568, 079 

347, 659 

231, 213 

59, 952 

13, 822 

5,794 

1,274 

499 

120 


100. 00 

92.35 

84.96 

74.18 

62.89 

50.98 

39.23 

21.29 

11.67 

2.24 

1.11 

.68 

45 


3, 926, 316 
7, 715, 936 
13, 246, 278 
19, 038, 438 
25, 148, 344 
31, 176, 084 
40, 379, 238 
45, 314, 465 
50, 152, 259 
50, 733, 831 
50, 954, 251 
51, 070, 697 


7.65 


0.6 under 1 


16.04 


1 under 1.5 . 


25.82 


1.5 under 2 


37.11 


2 under 2.5 


49.02 


2.5 under 3 


60.77 


3 under 4 . 


78.71 


4under 5<.- 


88. 33 


5 under 10 


97.76 


10 under 15 


98.89 


15 imder 20 


99.32 


20 under 25 


99.55 


25 under 50 


99.88 


50 under 100- __ 


. 12 51, 288, 088 
.03 51 296 116 


99.97 


100 under 150 


99.99 


150 under 300 


.01 

(•) 

m 


51, 300, 636 
51,301,411 
51, 301, 790 
51, 301, 910 


99.99 


300 under 500. - . 


99 99 


500 under 1,000 


99.99 


1,000 or more 


100. 00 






Total 


51, 301, 910 

512, 214 


100. 00 
(0 










Returns with no adjusted gross 
Income, nontaxable 5 




















Grand total 


51, 814, 124 


(0 






















Adjusted gross income ^ 


Adjusted gross income classes ' 


Simple distribution 


Cumulative distribu- 
ion from highest 
income class 


Cumulative distribu- 
tion from lowest 
income class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


Returns with adjusted gross in- 
come, taxable and nontaxable: 
Under 0.6 


1, 326, 810 
3, 048, 085 
6, 910, 656 

10, 161, 002 
13, 735, 888 
16, 542, 737 
31, 832, 646 
22, 007, 436 
30, 970, 696 
6, 971, 830 
3, 783, 153 

2, 588, 897 
5, 763, 891 
3, 074, 224 

961, 006 
895, 192 
289, 204 

254, 332 

255, 509 


0.82 

1.89 

4.28 

6.30 

8.51 

10.25 

19. 73 

13.64 

19.19 

4.32 

2.34 

1.60 

3.57 

1.91 

.60 

.55 

.18 

.16 

.16 


161, 373, 205 

160, 046, 384 

156, 998, 299 

150, 087, 643 

139, 926, 641 

126, 190, 753 

109, 648, 016 

77, 815, 370 

55, 807, 934 

24, 837, 238 

17, 865, 408 

14, 082, 255 

11, 493, 358 

5, 729, 467 

2, 655, 243 

1, 694, 237 

799, 045 

509, 841 

255, 509 


100. 00 

99.18 

97.29 

93.01 

86.71 

78.20 

67.95 

48.22 

34.58 

15.39 

11.07 

8.73 

7.12 

3.55 

1.65 

1.05 

.50 

.32 

.16 


1, 326, 810 

4, 374, 895 

11, 285, 551 

21, 446, 553 

35, 182, 441 

51, 725, 178 

83, 557, 824 

105, 565, 260 

136, 535, 956 

143, 507, 786 

147, 290, 939 

149, 879, 836 

155, 643, 727 

158, 717, 951 

159, 678, 957 

160, 574, 149 

160, 863, 353 
161, 117, 685 

161, 373, 205 


0.82 


0.6 under 1 


2 71 


1 under 1.5-- 


6 99 


1.5 under 2 


13.29 


2under 2.5-..-'-. 


21 80 


2.5 under 3 


32.05 


3 under 4 


51.78 


4 under 5 < 


65.42 


5 under 10 


84 61 


10 under 15 


88 93 


15 under 20 


91.27 


20 under 25 


92.88 


25 under 50 


96 45 


50 under 100 


98 35 


100 under 150 


98.95 


150 under 300 


99 50 


300 under 500 


99 68 


500 under 1,000 


99 84 


1,000 or more 


100. 00 






Total 


161, 373, 205 
8 799, 280 


100. 00 










Returns with no adjusted gross 
income, nontaxable » 




















Grand total 


« 160, 673, 925 


V) 





















For footnotes, see pp. 51-52; for extent to which data are estimated, see pp. 54-62. 



14 



STATISTICS OF INCOME FOR 1949, PART 1 



Individual returns for 1949, 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 distribu- 
tion from highest 
income class 


Cumulative distribu- 
tion from lowest 
income class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


Returns with adjusted gross in- 
come, taxable and nontaxable: 
Under 0.6 














0.6 under 1 


38,437 

191, 102 

394, 473 

650, 080 

875, 700 

1, 919, 402 

1, 609, 178 

3,039,306 

951, 897 

625, 709 

491, 165 

1, 401, 017 

1, 062, 365 

407, 379 

430, 870 

155, 141 

148, 465 

146, 459 


6.26 
1.31 
2.71 
4.47 
6.02 
13.20 
11.07 
20.91 
6.55 
4.30 
3.38 
9.64 
7.31 
2.80 
2.96 
1.07 
1.02 
1.01 


14, 538, 141 

14, 499, 708 

14, 308, 606 

13, 914, 133 

13, 264, 053 

12, 388, 353 

10, 468, 951 

8, 859, 773 

5, 820, 467 

4, 868, 570 

4, 242, 861 

3, 751, 696 

2, 350, 679 

1, 288, 314 

880, 936 

450, 065 

294, 924 

146, 459 


100.00 

99.74 

98.42 

95.71 

91.24 

86.21 

72.01 

60.94 

40.04 

33.49 

29.18 

25.81 

16.17 

8.86 

6.06 

3.10 

2.03 

1.01 


38, 437 
229, 539 
624, 012 
1, 274, 092 
2, 149, 792 
4, 069, 194 
5, 678, 372 

8, 717, 678 

9, 669, 576 
10, 295, 284 
10, 786, 449 
12, 187, 466 
13, 249, 831 

13, 657, 210 
14, 088, 080 

14, 243, 221 
14, 391, 686 
14, 538, 141 


0.26 


1 under 1.5- 


1.58 


1.5 under 2 


4.29 


2 under 2.5 

2.5 under 3- . 


8.76 
14.79 


^ unrlpr 4 


27.99 


4 under 5 


39. 06 


5 under 10 _ . 


59. 96 


10 nndpr 15 


66.51 


15 under 20 


70. 82 


90 nndpr M 


74. 19 


95 nnrlAr .W 


83.83 


50 under 100 


91.14 


ion imdRr LW 


93.94 


150 under 300 


96.90 


300 under 500 


97.97 


500 under 1,000. _ ..- 


98.99 


1,000 or more . . 


100. 00 






Total 


14, 538, 141 


100.00 










Returns with no adjusted gross in- 
























Grand total . . 


14, 538, 141 


100. 00 





















For footnotes, see pp. 51-52; for extent to which data are estimated, see pp. 54-62. 
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 ex- 
penses in connection with employment, deductions attributable to 
rents and royalties, deductions for depreciation and depletion allow- 
able to life tenants and income beneficiaries of property held in trust, 
and allowable losses from sales or exchanges of property. 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 royal- 
ties, from business, from partnership, from sales of capital assets, and 
from sales of other property, as well as the net profit 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 
16-18. 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. In basic table 3, frequency distributions of the 
returns for each specific source of 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 



STATISTICS OF INCOME FOR 1949, PART 1 15 

source of income or loss comprising adjusted gross income (or deficit). 
Several 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 adjusted gross income for the 
computation of net income (or deficit); these deductions are the 
allowable nonbusiness deductions reported 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 19-20. The itemized deductions and net in- 
come or net deficit reported by these taxpayers are tabulated in part 
II of basic table 2; and the frequency distributions of returns for 
each specific deduction are shown in part II of basic table 3. 

The standard deduction is not tabulated. An election to use the 
standard deduction relieves the taxpayer of the burden of having to 
itemize nonbusiness deductions and of having to support them with 
evidence. The standard deduction is automatically provided through 
use of the optional tax on returns. Form 1040A and short-form, Form 
1040. On long-form returns. Form 1040, regardless of the amount 
of adjusted gross income, the standard deduction is 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 cannot 
exceed $500. 

In the table below, amounts of income and loss from each of the 
sources comprising adjusted gross income are shown for returns with 
standard deduction and for returns with itemized deductions. Tax- 
able and nontaxable returns are combined. This summary also shows 
the nonbusiness deductions on returns with itemized deductions, sub- 
divided* between returns showing adjusted gross income and returns 
showing no adjusted gross income. 



16 



STATISTICS OF INCOME FOR 1949, PART 1 



Individual returns for 1949: Number of returns, income or loss from each of the 
sources comprising adjusted gross income, adjusted gross income, and the deduc- 
tions for returns with itemized deductions 

[Money figures in thousands of dollars] 





All returns 


Returns 
with stand- 
ard deduc- 
tion i« 


Returns with itemized deductions '• 


Sources of Income and deductions 


Showing adjusted gross 
income 


Showing no 
adjusted 




With net 
income 


With net 
deficit 


gross m- 
come « 


Number of returns, taxable and nontaxable. 


51, 814, 124 


42, 122, 784 


9, 134, 830 


44, 296 


512, 214 


Salaries and wages ".— 


124, 883, 148 

5, 246, 227 

1, 527, 830 

443, 408 

3, 059, 632 
312, 771 

15, 629, 546 
1, 398, 872 

7, 912, 228 
438, 138 

1, 955, 520 
350, 693 

106, 492 

173, 802 

1, 443, 368 

1, 040, 789 


92, 167, 502 

1, 524, 334 

727, 200 

262, 822 

1, 728, 640 
140, 037 

11, 644, 775 
354, 903 

4, 501, 726 
121, 390 

882, 347 
153, 423 

60, 833 

55, 465 

372, 208 

701, 325 


32, 597, 775 

3, 673, 414 

776, 180 

178, 812 

1, 283, 246 
122, 526 

3, 955, 652 
262, 224 

3, 386, 580 
119, 779 

996, 273 
174, 318 

40, 033 

41, 439 
1, 059, 974 

328, 200 


33, 676 

20, 458 

8,175 

335 

12, 329 
4,104 

12, 668 
18, Oil 

6,284 
7,616 

7,839 
3,451 

(38) 

4,182 
3,120 
1,299 


84, 195 


Dividends" 


28, 021 
16, 275 


Interest" 


Annuities and pensions '^ 


1,439 

35, 417 
46, 104 

16, 451 


Rents and royalties " 

Net profit 


Net loss 


Business or profession " 

Net profit 


Net loss. 


763, 734 

17, 638 


Partnership i' 

Net profit 


Netloss-- .. 


189, 353 


Sales or exchanges of capital assets >» 

Net gain 

Net loss.-- . 


69, 061 
19, 501 


Sales or exchanges of property other than 
capital assets 20 
Net gain 


5,602 


Net loss 


72, 716 


Income from estates and trusts " 


8,006 


Miscellaneous income " _ 


9,965 






Adjusted gross income or deficit 


9160,573,925 


113, 748, 505 


47, 555, 861 


68, 839 


9 799, 280 


Deductions: 

Contributions " 






2, 024, 299 
1, 210, 508 
1, 940, 739 
209, 466 
1, 451, 509 
1, 807, 135 


5,251 
13, 496 
11, 992 
18, 130 
31, 190 
30, 021 


2,244 


Interest *< -- 






5,244 


Taxes ^s 






p 8, 186 


Losses from fire, storm, etc. 2' 






1,350 


Medical and dental expenses '' - 






5,111 


Miscellaneous deductions 2* 






3,734 










Total deductions 






8, 643, 657 


110, 081 


25, 871 










Net income or deficit - . 






38, 912, 194 


30 41, 242 


'» 825, 149 











For footnotes, see pp. 51-52; for extent to which data are estimated, see pp. 54-62. 

SOURCES OF INCOME OR LOSS COMPRISING ADJUSTED GROSS INCOME 

Salaries and wages include salaries, wages, bonuses, commissions, 
tips, and other kinds of compensation used by the employer to pay 
the employee for personal services; but exclude wages not exceeding 
$100 per return, upon which no tax was withheld, reported as other 
income on the optional return, Form 1040A. Salaries and wages 
include compensation of military and naval personnel and salaries of 
Federal, State, and local Government employees, as well as pensions 
and retirement pay if subject to withholding tax and reported in the 
salary schedule. Compensation of persons who received back pay or 
pay for personal service covering a period of 36 months or more, taxed 
under section 107, includes only the portion allocated to the income 
year 1949. Pensions of veterans, disability retirement pay, monthly 
allowances for support of veterans and their dependents, mustering- 
out pay, principal of terminal leave bonds, and benefits under Service- 
man's Readjustment Act are exempt from tax and therefore are not 



STATISTICS OF INCOME FOR 19 49, PART 1 17 

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 but exclude those 
received through partnerships and fiduciaries and the dividends, not 
exceeding $100 per return, reported as other income on the optional 
return, Form 1040 A. 

Inter&st includes interest on notes, mortgages, and bank deposits, 
and interest (before amortization of bond premium) from corporation 
bonds and from taxable and partially tax-exempt Government obli- 
gations, also includes, when received through partnerships and fidu- 
ciaries, amounts of partially tax-exempt Government interest, but 
excludes interest not exceeding $100 per return reported as other 
income on the optional return. Form 1040A. 

Annuities and pensions include only the taxable portion of amounts 
received during the year. An amount equal to 3 percent of the total 
cost of the annuity is reported as income annually, until the aggregate 
of amounts received and excluded from gross income in this year and 
prior years equals the cost. Thereafter, the entire amount received 
is taxable and must be included in gross income for the year in which 
it is received. Pensions are generally regarded as deferred compensa- 
tion 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 deduction 
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 royal- 
ties is the excess of gross revenue received from cop3rrights, 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. The separate amount of net profit or loss 
from either source is not available. 

Business profit or loss is reported by individuals, including farmers, 
who are sole proprietors of their business or profession. All income 
derived from the business or profession is reported as total receipts 
from business. Expenses deductible in arriving at the net profit or net 
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, and the net operating loss deduction 
on account of an unabsorbed operating loss from business, partner- 
ship, or common trust funds, for the 2 preceding years. Compensa- 
tion of the sole proprietor is not an allowable deduction. The busi- 
ness activity of sole proprietors is classified industrially according to 
the description given by the taxpayer; and such details as are tabulated 
from the business schedule are discussed under sole proprietorships on 
pages 24-26. 



18 STATISTICS or INCOME FOR 1949/ PART 1 

Partnership profit or loss is reported by persons who are members 
of a partnership, S5mdicate, joint venture, or the Hke. 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 within his taxable year. The net profit or 
loss reported in the schedule for partnership income excludes partially 
tax-exempt interest on Government obligations and net gain or loss 
from sales or exchanges of capital assets. In computing the partner- 
ship profit or loss to be distributed, charitable contributions are not 
deductible nor is the net operating loss deduction allowed; however, 
each partner takes 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 used in computing adjusted gross income. 
Each is the result of combining net short-and long-term capital gain 
and loss and the capital loss carryover from the years 1944-48, 
inclusive, not previously deducted; however, the deduction allowed 
for such a loss, in the computation of adjusted gross income is limited 
to the amount of such 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. The returns are not edited to ascertain whether 
or not the deduction conforms to the specified limitation and there may 
be instances, particularly among returns with no adjusted gross in- 
come, where the amount deducted exceeds the limitation. For a 
comprehensive discussion of gains and losses from sales of capital 
assets, capital loss carryover, 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 page 27.) 

Income from estates and trusts is the taxpayer's share (whether 
actually received or not) of distributable income of an estate or trust 
under which the taxpayer is a beneficiary. Such income, however, 
excludes partially tax-exempt interest on Government obligations 
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 deducted 
in a prior year, insurance received as reimbursement for medical 
expenses previously deducted, and all other taxable income not 
separately tabulated. Also included in miscellaneous income are 
$33,948,000 of wages not subject to withholding tax, dividends, and 
interest, not exceeding a total of $100 per return, reported as other 
income on 779,600 optional returns. Form 1040A. 



STATISTICS OF INCOME FOR 1949, PART 1 19 

ITEMIZED DEDUCTIONS 

Deductions tabulated in this report are those reported on returns 
classified as returns with itemized deductions. These nonbusiness 
deductions are allowed the taxpayer as a deduction from adjusted 
gross income in the computation of net income (or deficit). The 
standard deduction is not tabulated. 

Contributions are gifts 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; and gifts made to veterans' organizations, or to governmental 
organizations for public purposes. Individuals who are members of 
a partnership may include in their personal return their pro rata share 
of contributions made by the partnership. The amount of contribu- 
tions allowed as a deduction is limited to 15 percent of the taxpayer's 
adjusted gross income, unless the taxpayer qualified for an unlimited 
deduction under section 120 of the Code. The returns are not edited 
to ascertain whether or not the deduction conforms to the limitation 
and there may be instances, particularly among returns with no 
adjusted gross income, where the amount exceeds the specified limita- 
tion. Other data relating to contributions are found on pages 38-40. 

Interest paid is that paid on personal indebtedness, mortgages, in- 
stallment purchases, bank loans, interest incurred in the production 
or collection of income or in the management, conservation, or mainte- 
nance of property; but does not include interest chargeable against 
rental or royalty income nor interest on business debts, such interest 
being reported in rental or business 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 excludes Federal income taxes, Federal im- 
port duties, Federal excise and stamp taxes; estate, legacy, succession, 
and gift taxes; taxes on shares in a corporation which are paid for the 
taxpayer by the corporation; taxes deducted in the schedule for rents 
and for 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 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, dental, etc., expenses are the medical, hospital, dental, and 
other expenses paid during the year for the care of the taxpayer, his 
spouse, and dependents, which are not compensated by insurance or 
otherwise, and which exceed an amount equal to 5 percent of the 
adjusted gross income. The deduction cannot exceed $1,250 multi- 
plied by the number of exemptions other than those for age and 
blindness with a maximum of $2,500, except that on a joint return of 



20 STATISTICS OF INCOME FOR 1949, PART 1 

husband and wife, the maximum is $5,000. Medical expenses include 
amounts paid for diagnosis, cure, treatment, or prevention of disease, 
or to alleviate a defect, as well as amounts paid for health, accident, 
and hospitalization insurance; also includible are expenses for eye- 
glasses, dentures, artificial limbs, hearing aids. X-ray, nursing service, 
medical supplies, drugs, ambulance service, and the like. For addi- 
tional data on medical expenses see pages 30-37. 

Miscellaneous deductions include all other allowable deductions not 
separately tabulated, such as alimony payments, expenses incurred 
i:i 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 gambling losses 
not exceeding the gambling gains reported in gross income. 

In the tabulation which follows, the income and loss from each 
specific source comprising adjusted gross income, the aggregate posi- 
tive and negative income, and the adjusted gross income for all 
returns, together with the adjusted gross income, itemized deductions, 
and net income (or deficit) for returns classified as returns with 
itemized deductions, are presented by broader adjusted gross income 
classes than are used in basic table 2; and taxable and nontaxable 
returns are combined. Following this tabulation, there are percent- 
age distributions of these data. In these percentage distributions, 
income and loss from each of the specific sources comprising adjusted 
gross income are shown as a percentage of the aggregate positive in- 
come; and each itemized deduction is shown as a percentage of the 
adjusted gross income on returns with itemized deductions. Aggre- 
gate positive income, used as the percentage base in this tabulation, 
is the sum of the positive items of income, that is, salaries and wages, 
dividends, interest, annuities and pensions, net profit from rents and 
royalties, net profit from business or profession, net profit from partner- 
ship, net gain from sales of capital assets, net gain from sales of prop- 
erty other than capital assets, and miscellaneous income. 



STATISTICS OF INCOME FOR 1949, PART 1 



21 



Individual returns for 1949, by adjusted gross income classes: Number of returns, 
income or loss from each of the sources comprising adjusted gross income, aggregate 
positive and negative income, adjusted gross income; and for returns with itemized 
deductions the adjusted gross income, deductions, net income, and net deficit 

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





All returns 


Adjusted gross income classes ' 


Number 

of 
returns 


Salaries 

and 
wages •» 


Divi- 
dends 1' 


Interest'* 


Annu- 
ities 
and 
pen- 
sions " 


Rents and 
royalties i* 




Net 
profit 


Net 
loss 


Taxable and nontaxable re- 
turns: 
No adjusted gross income ^. 
Under 0.6 


512, 214 

3, 926, 316 
3,789,620 
5, 530, 342 
5, 792, 160 
6, 107, 906 
6,029,740 
9, 203, 154 
4, 935, 227 

4, 837, 794 
581, 572 
220, 420 
116,446 
171, 261 

46, 130 

8,028 

4,520 

775 

379 

120 


84, 195 

1, 114, 198 

2, 288, 944 

5,357,515 

8, 253, 360 

11, 740, 607 

14, 578, 344 

28, 413, 731 

19, 170, 123 

23, 996, 697 

3, 593, 899 

1, 663, 462 

1, 044, 727 

2, 135, 749 

964, 043 

248, 736 

172, 974 

38,043 

18,066 

5,729 


28,021 
16,387 
55, 742 
90, 554 
108, 496 
128, 090 
119, 276 
261, 941 
226, 052 
732, 138 
446, 940 
334, 989 
272, 469 
804, 660 
671, 926 
282, 804 
318, 649 
127, 270 
110, 883 
108,943 


16, 275 

16, 964 

53, 510 

83, 989 

91, 703 

79, 073 

71, 703 

135,397 

127, 540 

303, 637 

123, 606 

81, 961 

59, 424 

140, 968 

78, 621 

25,386 

21, 383 

6,166 

5,106 

5,415 


1,439 

5,216 

27, 750 

61, 198 

71, 297 

.53, 028 

36,442 

47, 867 

35, 089 

54, 456 

14, 037 

7,250 

4,845 

12, 778 

5,994 

1,867 

1,884 

463 

303 

205 


35, 417 

57, 607 

141,386 

210, 344 

196,083 

179, 564 

175, 012 

321, 801 

271, 163 

565, 413 

239, 904 

141, 043 

94, 706 

226, 263 

115, 131 

36, 687 

32, 436 

10,462 

6,563 

2,651 


46, 104 
8 981 


n.fi nndfir 1 


6,804 
14 617 


1 under 1.5.- 


1 ..'> iinder ?■ 


17 903 


2 under 2.5 


22, 827 
23,885 
47,307 
33, 572 
45, 576 
13 552 


2.5 nndftr •'^. 


ii under 4 


4 under 5* 


fi nndp.r 10 


10 under 15 


15 imdRr ?n 


6,861 
4,622 
9,960 
5 172 


20 under 25— 


25 under 50 


50 under 100 


100 under 150 


1 593 


150 under 300 


2 032 


300 under 500 


603 


500 under 1,000 


389 


1,000 or more 


415 






Total 


51,814,124 


124,883,148 


5, 246, 227 


1, 527, 830 


443, 408 


3, 059, 632 


312, 771 







All returns— Continued 


Adjusted gross income classes ' 


Business or profession i^ 


Partnership i» 


Sales or exchanges of 
capital assets i' 




Net profit 


Net loss 


Net profit 


Net loss 


Net gain 


Net loss 


Taxable and nontaxable returns: 
No adjusted gross income ».. 
Under 0.6 


16, 451 

142,904 

385, 642 

875, 216 

1, 108, 237 

1, 177, 748 

1,183,369 

1, 873, 273 

1, 467, 623 

3, 208, 082 

1,401,008 

803, 714 

525, 674 

994, 543 

336, 899 

62,852 

41, 459 

10, 576 

6,919 

7,352 


763, 734 
50,057 
36, 657 
47, 125 
45, 213 
37,208 
41,519 
73, 180 
56, 543 
69, 970 
28, 180 

24. 138 
16, 636 
44, 257 

30. 139 
10, 672 
13, 545 

3,948 
3,753 
2,396 


17, 638 

29, 511 

78, 898 

184, 555 

247, 548 

289, 089 

301, 493 

631, 215 

568, 877 

1, 605, 933 

908, 351 

588, 482 

462, 651 

1, 088, 869 

596, 882 

158, 266 

114,618 

21, 031 

12, 524 

5,795 


189, 353 

21, 634 

13,379 

11, 749 

14, 910 

13, 385 

15, 246 

30, 405 

22,393 

36, 269 

13, 698 

9,438 

7,747 

16, 840 

10, 734 

3,508 

3,970 

1,224 

1,771 

485 


69,061 
21, 097 
24,145 
38, 513 
53, 935 
58, 201 
62, 442 
137,437 
137, 385 
364, 957 
158, 883 
96, 901 
67, 610 
185, 834 
149, 645 
68, 994 
95, 276 
44, 955 
46, 193 
74, 057 


19, 501 
13 239 


0.6 under 1 


11 064 


1 under 1.5 


15, 139 
19, 508 
17, 998 
21 721 


1.5 under 2— 


2 under 2.5 


2.5 under 3 


3 under 4 


38, 067 
32, 968 
70, 587 
29, 901 
16 540 


4 imder 5 * . 


Sunder 10 


10 under 15 


15 under 20 


20 under 25 


11 015 


25 under 50. 


22, 199 
8,246 
1,695 
1 001 


50 imder 100 


100 under 150 


150 under 300 


300 under 500 


170 


500 under 1,000. 


101 


1,000 or more 


32 






Total 


15, 629, 546 


1, 398, 872 


7, 912, 228 


438, 138 


1,955,520 


350, 693 





For footnotes, see pp. 51-52; for extent to which data are estimated, see pp. 64-62. 



22 



STATISTICS OF INCOME FOR 1949, PART 1 



Individual returns for 1949, 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.. 

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





All returns— Continued 


Adjusted gross income, 
classes ' 


Sales or exchanges 
of property other 
than capital as- 
sets 2» 


Income 
from 

estates 
and 

trusts 21 


Miscel- 
laneous 
income 22 


Aggregate 




Positive 
income si 


Nega- 
tive in- 
come 32 


Adjusted 

gross 
income 2 




Net gain 


Net loss 




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


6,602 

1,520 

2,360 

5,206 

6,640 

6,953 

6,723 

14, 021 

13, 321 

2S, 255 

6,892 

4,454 

2,044 

4,576 

1,490 

481 

356 

441 

24 

135 


72, 716 

8,368 

5,010 

6,845 

6,449 

7,210 

6,927 

11,265 

11, 792 

15,523 

4,885 

3,467 

1,853 

5,449 

2,920 

1,142 

717 

115 

1,106 

41 


8,066 
5,019 
11,552 
16, 192 
23,440 
22, 485 
25, 141 
48, 821 
48, 784 
183, 267 
115, 652 
93, 211 
75,011 
230, 195 
193. 771 
90, 059 
114, 428 
35, 101 
54, 714 
48, 455 


9,965 

18, 664 

51, 067 

82, 840 

104, 244 

99, 675 

92, 096 

147, 363 

98, 744 

170, 787 

52, 881 

28, 132 

21,610 

38, 165 

17, 032 

3, 483 

2,993 

756 

156 

135 


292, 130 

1, 429, 087 

3, 120, 996 

7, 006, 122 

10, 264, 983 

13, 834, 513 

16, 652, 041 

32, 032, 867 

22, 164, 701 

31, 208, 622 

7, 062, 053 

3, 843, 599 

2, 630, 771 

5, 862, 600 

3,131,434 

979, 615 

916, 456 

235, 264 

261,451 

258, 872 


1,091,408 

102, 279 

72, 914 

95, 475 

103, 983 

98, 628 

109, 298 

200, 224 

157, 268 

237, 925 

90, 216 

60, 444 

41, 873 

98, 705 

57,211 

18, 610 

21, 265 

6,060 

7,120 

3,369 


8 799, 280 


UnderO.6 


1, 326, 810 


6 under 1 - 


3, 048, 085 


1 under 1.5 


6, 910, 656 




10, 161, 002 


2 under 2.5 


13, 735, 888 


2 5 under 3 


16, 542, 737 




31, 832, 646 




22, 007, 436 


5 under 10 


30, 970, 696 


10 under 15 


6,971,830 


15 under 20 


3, 783, 153 


20 under 25 


2, 588, 897 




5, 763, 891 


50 under 100 


3,074,224 


100 under 150 


961, 006 


150 under 300 


895, 192 


300 under 500 


289, 204 


500 under 1,000.-- 


254, 332 


1 000 or more 


255, 509 






Total --- 


106,492 


173, 802 


1, 443, 368 


1,040,789 


163, 248, 188 


2, 674, 276 


» 160,573,925 







Adjusted gross income classes ' 



Returns with itemized deductions 



Adjusted 
gross income « 



Deductions 



Contribu- 
tions 23 



Interest ^* 



Taxes 25 



Losses 

from fire, 

storm, 

etc.2« 



Taxable and nontaxable returns: 
No adjusted gross income '- . 

Under 0.6 

0.6 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 

sounder 100 

100 under 150 -- 

150 under 300 

300 under 500. _ --. 

500 under 1,000 

1,000 or more 

Total 



8 799, 280 

17, 196 

199, 822 

613, 983 

1, 189, 456 

1, 978, 645 

2, 867, 252 

7, 516, 932 

6, 532, 006 

10,159,013 

2, 768, 546 

2,114,293 

1,708,603 

4, 554, 604 

2, 810, 545 

922, 672 

875, 855 

286, 862 

252, 897 

255,509 



2,244 

2,235 

12, 659 

35, 884 

66, 618 

104, 463 

139, 174 

335, 289 

281,005 

416, 219 

110,912 

78, 049 

58, 872 

147, 732 

97,928 

38, 992 

45, 767 

19, 021 

17, 116 

21, 615 



5.244 

3,175 

4,959 

13, 842 

25, 202 

49, 474 

79, 730 

242, 705 

231, 133 

317, 695 

64, 613 

39, 692 

26, 325 

61, 438 

35, 404 

11, 283 

10, 581 

3,362 

2,345 

1,049 



8,186 

3,347 

13, 750 

32, 854 

63, 411 

83, 473 

113, 629 

301, 946 

263, 556 

407, 874 

123,465 

91, 608 

72, 242 

182, 642 

108, 369 

36, 292 

36, 235 

10, 958 

9,458 

8,627 



1,350 

303 

3,409 

4,351 

9,896 

12, 562 

17, 363 

48, 701 

60, 530 

46, 497 

8,753 

5,012 

3,261 

8,409 

4,430 

1,277 

1,373 

646 

659 

370 



» 46, 825, 420 



2, 031, 794 



1, 229, 248 



1, 960, 917 



228, 946 



For footnotes, see pp. 51-52; for extent to which data are estimated, see pp. 54-62. 



STATISTICS OF INCOME FOR 1949, PART 1 



23 



Individual returns for 1949, by adjusted gross income classes: Number of returns, 
income or loss from each of the sources comprising adjusted gross incom,e, 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] 





Returns with itemized deductions— Continued 


Adjusted gross income classes ' 


Deductions— Continued 


Net 
income " 




Medioal, 

dental, 

etc., 

expenses 2' 


Miscel- 
laneous 
deduc- 
tions 28 


Total 
deductions 


Net 
deficit '<• 


Taxable and nontaxable returns: 


5,111 

6,946 

25, 069 

66, 061 

106, 152 

142, 064 

168, 629 

342, 194 

233, 755 

283, 644 

49, 886 

22, 184 

12, 094' 

18, 326 

4,762 

604 

275 

43 

7 

5 


3,734 

2,708 

8,501 

26, 569 

45, 034 

69, 237 

98, 386 

275, 700 

323, 831 

475, 232 

123, 667 

75, 162 

50, 102 

118,045 

66, 195 

25, 910 

29, 703 

10, 008 

6,701 

6,468 


25, 871 

18, 710 

68, 351 

179, 562 

306, 312 

461, 264 

616, 904 

1,546,534 

1,383,811 

1, 947, 157 

481, 299 

311,708 

222, 896 

536, 590 

317,092 

114,356 

122, 932 

43, 938 

36, 184 

38, 136 




825, 149 


Under 0.6... ..- 


7,889 

137,017 

438, 978 

885, 432 

1,518,898 

2,251,817 

5, 973, 961 

5,161,088 

8, 211, 854 

2, 287, 250 

1, 802, 586 
1, 485, 707 
4,018,014 

2, 493, 454 
808,316 
752, 924 
242, 925 
216, 712 
217, 373 


9,403 


6 under 1 . - 


5,546 


1 under 1.5 .- -. 


4,558 


1.5 under 2 


2,288 


2 under 2.5 


1,517 


2.5 under 3 _ 


1,469 


3 under 4 


3,562 


4 under 5 * - - -. 


12, 898 






10 under 15. - - 




15under20 --- - - .. 




20 under 25. 




25 under 50 . 




50 under 100 




100 under 150 




150iinder300 .. _ 




300 under 500. 




500 under 1,000 




1,000 or more 








Total 


1, 487, 810 


1, 840, 890 


S, 779, 609 


38, 912, 194 


866, 391 





Individual returns for 1949, by adjusted gross income classes: Income or loss from 
each source comprising adjusted gross income shown as a percentage of aggregate 
positive income; and for returns with itemized deductions, deductions shown as 
percentage of adjusted gross income 





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


Adjusted gross income classes ' 
(Thousands of dollars) 


Salaries 

and 
wages '2 


Divi- 
dends 13 


Inter- 
est" 


Annui- 
ties 
and 
pen- 

sions'5 


Rents and royal- 
ties 18 


Business or pro- 
fession 17 




Net profit 


Net loss 


Net profit 


Net loss 


Taxable and nontaxable returns: 
No adjusted gross income ^.. 
Under 0.6 


28.82 
77.97 
73.34 
76.47 
80.40 
84.86 
87.55 
88.70 
86.49 
76.89 
50.89 
43.28 
39.71 
.36.43 
30.79 
25.39 
18.87 
12.88 
6.91 
2.21 


9.59 

1.15 

1.79 

1.29 

1.06 

.93 

.72 

.82 

1.02 

2.35 

6.33 

8.72 

10.36 

13.73 

21. 46 

28.87 

34.77 

43.10 

42.41 

42.08 


5.57 

1.19 

1.71 

1.20 

.89 

.57 

.43 

.42 

.58 

.97 

1.75 

2.13 

2.26 

2.40 

2.51 

2.59 

2.33 

2.09 

1.95 

2.09 


0.49 
.36 
.89 
.87 
.69 
.38 
.22 
.15 
.16 
.17 
.20 
.19 
.18 
.22 
.19 
.19 
.21 
.16 
.12 
.08 


12.12 
4.03 
4.53 
3.00 
1.91 
1.30 
1.05 
1.00 
1.22 
1.81 
3.40 
3.67 
3.60 
3.86 
3.68 
3.75 
3.54 
3.54 
2.51 
1.02 


15.78 
.63 
.22 
.21 
.17 
.17 
.14 
.15 
.15 
.15 
.19 
.18 
.18 
.17 
.17 
.16 
.22 
.20 
.15 
.16 


5.63 
10.00 
12.36 
12.49 
10.80 
8.51 
7.11 
5.85 
6.62 
10.28 
19.84 
20.91 
19.98 
16.96 
10.76 
6.42 
4.52 
3.58 
2.65 
2.84 


261.44 
3 50 


0.6 under 1 


1.17 


1 iindfir 1 .5 . 


67 


1.5 under 2 


44 


2 under 2.5 


27 


2.5 nndPT 3 


25 


3 under 4. 


23 


4under5^-. ... 


26 


fi under in 


.22 


10 under 15 


40 


15 under 20. . . . . 


63 


20 under 25 


.63 


25 under 50 

60 under 100 .. 


.75 
96 


100 under 150 


1 09 


150 under 300. 


1 48 


300 under 500 . 


1 34 


500 under 1,000 


1 44 


1,000 or more... 


93 






Total. 


76.50 


3.21 


.94 


.27 


1.87 


.19 


9.57 


86 







For footnotes, see pp. 51-52; for extent to which data are estimated, see pp. 64-62. 



24 



STATISTICS OF INCOME FOR 19 49, PART 1 



Individual returns for 1949, by adjusted gross income classes: Income or loss from 
each source comprising adjusted gross income shown as a percentage of aggregate 
positive income; and for returns with itemized deductions, deductions shown as 
percentage of adjusted gross income — Continued 





All returns— Income or loss from each source shown 
aggregate positive income "—Continued 


as percentage of 


Adjusted gross income classes ' 
(Thousands of dollars) 


Partnership >' 


Sales or exchanges 
of capital assets i« 


Sales or exchanges 

of property other 

than capital 

assets 20 


Income 
from 

estates 
and 

trusts 2' 


Miscel- 
laneous 
in- 




Net profit 


Net loss 


Net gain 


Net loss 


Net gain 


Net loss 




Taxable and nontaxable re- 
turns: 
No adjusted gross income '. 
Under 0.6 


6.04 

2.07 

2.53 

2.63 

2.41 

2.09 

1.81 

1.97 

2.57 

5.15 

12.86 

15.31 

17.59 

18.57 

19.06 

16.16 

12.51 

7.12 

4.79 

2.24 


64.82 
1.51 
.43 
.17 
.15 
.10 
.09 
.09 
.10 
.12 
.19 
.25 
.29 
.29 
.34 
.36 
.43 
.41 
.68 
.19 


23.64 

1.48 

.77 

.55 

.53 

.42 

.37 

.43 

.62 

1.17 

2.25 

2.52 

2.57 

3.17 

4.78 

7.04 

10.40 

15.23 

17.67 

28.61 


6.68 
.93 
.35 
.22 
.19 
.13 
.13 
.12 
.15 
.23 
.42 
.43 
.42 
.38 
.26 
.17 
.11 
.06 
.04 
.01 


1.92 
.11 

.08 
.07 
.06 
.05 
.04 
.04 
.06 
.07 
.10 
.12 
.08 
.08 
.05 
.05 
.04 
.15 
.01 
.05 


24.89 
.59 
.16 
.10 
.06 
.05 
.04 
.04 
.05 
.05 
.07 
.09 
.07 
.09 
.09 
.12 
.08 
.04 
.42 
.02 


2.76 

.35 

.37 

.23 

.23 

.16 

.15 

.15 

.22 

.59 

1.64 

2.43 

2.85 

3.93 

6.19 

9.19 

12.49 

11.89 

20.93 

18.72 


3.41 
1.31 


0.6 under 1 


1.64 




1.18 




1.02 


2under 2.5 

2.5 under 3 


.72 
.55 




.46 


4 under 5 * 


.45 


5 under 10. .. 


.55 


10 under 15 --. 


.75 


15 under 20. .- .-. 


.73 


20 under 25. 


.82 


25 under 50. 


.65 


50 under 100 


.54 


100 under 150 


.36 


150 under 300 


.33 


300 under 500 


.26 


500 under 1,000 


.06 


1,000 or more 


.05 






Total 


4.85 


.27 


1.20 


.21 


.07 


.11 


.88 


.64 









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


Adjusted gross income classes ' 
(Thousands of dollars) 


Contri- 
butions 23 


Interest 2< 


Taxes 2» 


Losses 

from fire, 

storm, 

etc. 29 


Medical, 
dental, 
etc., ex- 
penses 27 


Miscel- 
laneous 
deduc- 
tions 28 


Total 
deduc- 
tions 


Taxable and nontaxable returns: 
No adjusted gross income s... 
UnderO.6 


0.28 
13.00 
6.34 
5.84 
5.60 
5.28 
4.85 
4.46 
4.30 
4.10 
4.01 
3.69 
3.45 
3.24 
3.48 
4.23 
5.23 
6.63 
6.77 
8.46 


0.66 
18.46 
2.48 
2.25 
2.12 
2.50 
2.78 
3.23 
3.54 
3.13 
2.33 
1.88 
1.54 
1.35 
1.26 
1.22 
1.21 
1.17 
.93 
.41 


1.02 
19.46 
6.88 
5.35 
4.49 
4.22 
3.96 
4.02 
4.03 
4.01 
4.46 
4.33 
4.23 
4.01 
3.86 
3.93 
4.02 
3.82 
3.74 
3.38 


0.17 
1.76 
1.71 
.71 
.83 
.63 
.61 
.65 
.77 
.46 
.32 
.24 
.19 
.18 
.16 
.14 
.16 
.19 
.22 
.14 


0.64 

40.39 

12. 55 

10.76 

8.92 

7.18 

5.88 

4.55 

3.58 

2.79 

1.80 

1.05 

.71 

.40 

.17 

.07 

.03 

.01 

(«) 

(«) 


0.47 
15.75 
4.25 
4.33 
3.79 
3.50 
.3.43 
3.67 
4.96 
4.68 
4.47 
3.55 
2.93 
2.59 
2.36 
2.81 
3.39 
3.49 
2.65 
2.53 


3.24 
108. 80 


6 under 1 - - 


34.21 


1 under 1.5. 


29.25 




25.75 


2 under 2.5 .. 


23.31 


2.5 under 3 


21.52 




20.57 


4 under 5*. .. 


21.19 




19.17 




17.38 


15 under 20 


14.74 


20 under 25.. 


13.05 


25 under 50 


11.78 


50 under 100 


11.28 


100 under 150 


12.39 


150 under 300 


14.04 


300 under 500 


15.32 


500 under 1,000 


14.31 


1,000 or more 


14.93 






Total returns with item- 
ized deductions '< 


4.34 


2.63 


4.19 


.49 


3.18 


3.93 


18.75 



For footnotes, see pp. 51-52; for extent to which data are estimated, see pp. 54-62. 
SOLE PROPRIETORSHIPS 

Data concerning the business and professional income, reported on 
the individual income tax returns for 1949 by taxpayers who are sole 



STATISTICS OF INCOME FOR 19 49, PART 1 



25 



proprietors of their own businesses, are presented in basic tables 13, 14, 
and 15. Basic table 13 shows for businesses with net profit or with 
net loss, the number of businesses, total receipts, and net profit or 
loss by selected industrial groups. Table 14 presents the number of 
businesses, total receipts, and net profit or loss by size of the total 
receipts; and for those businesses with net profit, these data are tabu- 
lated by industrial groups. Table 15 shows a frequency distribution 
of the number of businesses with net profit by industrial groups and 
by size of the net profit. The commentary on pages 61-62 respecting 
sole proprietorship data gives important information regarding these 
tables. 

Business data are tabulated from schedule C on Form 1040, from 
Form 1040F, and from other attached business schedules. The data 
are estimated from samples for the returns with adjusted gross income 
under $50,000. A description of the sample used for these tabulations 
and the limitations of the data tabulated for sole proprietorships are 
given on pages 61-62 and should be read in connection with these data. 

Data are tabulated for 6,901,253 businesses which are owned by 
individuals as sole proprietors. Each kind of business which the tax- 
payer owns is counted and the data independently classified. If more 
than one business of the same kind is owned, data are combined and 
counted as one business. In case of a business profit or loss divided 
between spouses on a community income basis, each kind of business 
activity is counted and data classified as one business only. 

The total number of businesses owned differs from the frequency 
distribution of returns showing business profit or loss tabulated in 
basic table 3, In this table, there is a total of 6,714,074 returns on 
which a net profit or net loss from business occurs. For this frequency 
distribution of returns, the net profit or net loss reported by the tax- 
payer who owns more than one kind of business is the net result of 
his multiple business activities and is a frequency of one; and in the 
case of a net profit or net loss from business divided between spouses 
on a community property basis, each spouse reports on his respective 
return his share of the net result of all business activities, resulting in 
a frequency of two. Since the number of businesses owned by sole 
proprietors is greater than the frequency of returns showing business 
profit or loss, this indicates that there are a greater number of multiple 
businesses owned than of businesses divided on a community income 
basis. No data are available regarding the number of instances in 
which multiple businesses occur or the number of community prop- 
erty returns on which the business profit or loss is divided between 
spouses. 

The number of businesses reported by individuals who are sole 
proprietors, the total receipts from these businesses, and the net profit 
or net loss resulting from such activities are: 

[Money figures in thousands of dollars] 



Aggregate 



Businesses 

with net 

profit 



Businesses 

with net 

loss 



Number of businesses. - 

Total receipts 

Current year net profit 
Current year net loss. . 



6, 901, 253 

110, 027, 888 

15, 978, 781 

1, 519, 769 



5, 922, 544 
99,294,713 
15, 978, 781 



978, 709 
10, 733, 175 



1, 519, 769 



254677—54- 



26 STATISTICS OF INCOME FOR 1949, PART 1 

Total receipts from business include all income from the business or 
profession, including miscellaneous business income other than gross 
receipts from services or from sales. Details on sources of business 
receipts are not required in the business schedule. If the sole pro- 
prietor fails to submit a business schedule even though he reports a 
business profit or loss, the amount of total receipts is not available; 
thus the total receipts are understated by an indeterminable amount. 
There are 19,632 businesses with net loss for which total receipts are 
not available. The number of businesses with net profit for which 
the amount of total receipts is lacking is not known; however, for 
tabulating purposes, the amount of net profit is used also as total 
receipts. The size of total receipts is based on the amount of the 
tabulated receipts from each kind of business owned. If two or more 
businesses of the same kind are reported, the total receipts are com- 
bined. 

Net profit or net loss from, business is the net result of current year 
transactions from each kind of business owned; it is without con- 
sideration of the net operating loss deduction which is reported as a 
business deduction for the computation of adjusted gross income. 

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

Industrial groups. — The classification of business activity by in- 
dustrial groups is based on the n.ature of business as described by the 
sole proprietor in his business schedule or elsewhere on his return. 
There are nine basic industrial groups — agriculture, mining, construc- 
tion, manufacturing, public utilities, trade, finance, service, and 
business not allocable. These groups are the same as were presented 
in Statistics of Income for 1947, Part 1, the last year in which business 
data were tabulated. Subgroups for 1949 for each of these basic 
groups are presented whenever the number of returns with business 
therein is such that the sampling variation is less than 30 percent. 

The industrial classification applicable to business activity for 1949 
was revised to conform with changes in the Standard Industrial 
Classification. As a result of the revised classification, many group 
titles are changed in the 1949 tabulations; and in case of a business 
activity which is classified in a different industrial group from that 
in which it was form.erly classified, the industrial group is not com- 
parable with a similar group for 1947. A chart on pages 188-191 shows 
a comparison of the industrial groups for 1949 and 1947 and indicates 
the business activities which moved from one industrial group to 
another industrial group because of the revision in the industrial 
classification. 

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. 



STATISTICS OF INCOME FOR 19 49, PART 1 27 

The term capital asset means property held by the taxpayer (whether 
or not connected with his trade or business), but does not include 
(1) stock in trade or other property which would properly be included 
in inventory if on hand at the close of the income year, (2) property 
held primarily for the sale to customers in the ordinary course of 
trade or business, (3) property used in trade or business of a char- 
acter which is subject to the allowance for depreciation, (4) an obli- 
gation of the United States or any possession thereof, or of a State or 
Territory 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 sale 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 
e?cceed the amount contributed by the employee, are considered a 
gain from sales of capital assets held more than 6 months. 

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

Under certain circumstances, gain or loss from the sale of 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 months. If the recognized gains upon sales or exchanges 
of such property plus the recognized gains from compulsory or in- 
voluntary 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 allow- 
able at all, is deductible in full. 



28 STATISTICS OF INCOME FOR 1949, PART 1 

The capital loss carryover provision of the Code allows the amount 
of net capital loss of any income year to be carried forward as a short- 
term capital loss in each of the 5 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 
carryover, 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 carryover, 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 income (adjusted gross in- 
come, if tax is determined from tax table) computed without regard 
to capital gains or losses over (2) current year losses from sales of 
capital assets. 

Capital loss carryover reported on the 1949 returns is the com- 
bination of the net capital loss for 1948 and the remaining capital 
loss carryovers from 1944-47 not offset by the net capital gains of 
the succeeding years 1945-48. 

The net gain and the net loss from sales of capital assets reported 
for the computation of adjusted gross income for 1949 is a combination 
of the net short- and long-term capital gain and loss of 1949 and the 
capital loss carryovers from 1944-48, inclusive. Deduction for the 
loss, however, is limited to the smaller of $1,000 or to the net income 
(adjusted gross income, if tax is determined from the tax table) 
computed 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 amount of net short-term capital 
gain, net short-term capital loss, net long-term capital gain, net 
long-term capital loss, and the capital loss carryover from 1944-48, 
as reported by the taxpayer in schedule D(l), the schedule for sales 
of capital assets. In this schedule, the capital loss carryover is 
reported independently from the short-term gain or loss of the current 
year; therefore, the net short-term capital gain and the net short- 
term loss in basic table 10 are the result of 1949 transactions. 

Among the 1949 returns, there are 697,010 returns showing a 
deduction from gross income of $350,693,000 on account of a 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 (adjusted 
gross, if tax is determined from the tax table) computed without 
regard to gains and losses from sales of capital assets. The capital 
loss before limitation is $1,097,225,000 computed as provided in 



STATISTICS OF INCOME FOR 1949, PART 1 



29 



section 117 (b) and (e); this amount includes capital loss carryovers 
of $582,989,000 reported on 131,495 returns. 

Of the 697,010 returns with net loss from sales of capital assets, 
508,205 show that the deductible loss on each return is within the 
$1,000 limitation and an aggregate loss of $163,413,000 is deducted in 
its entirety for the computation of adjusted gross income. This 
capital loss deduction includes capital loss carryovers of $28,619,000, 
reported on 47,705 returns. The remaining 188,805 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 limited to $187,279,000 which includes an 
indeterminable amount of capital loss carryover from the 5 previous 
years. 

Returns with net loss from sales of capital assets 
[Money figures in thousands of dollars] 



Total 



Returns with 
capital loss 
within the 
limitation 



Returns with 

capital loss 

deduction 

limited 



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 carryover 1944-48: 

Number of returns. 

Amount 

Capital loss before limitation 

Capital loss deducted from gross income 



697, 010 



608, 205 



188, 805 



16, 438 
159, 322 

40, 098 
411,451 

131, 495 

582, 989 

, 097, 225 

350, 693 



6,251 

31,268 

9,201 

118, 976 

47, 705 

28, 619 

163, 413 

163,413 



10,188 
128, 063 

30,899 
292, 474 

83,790 
654,373 
933, 813 
187, 279 



Net gain from sales of capital assets is reported on 1,439,221 returns 
for 1949, with an aggregate capital gain of $1,955,520,000, computed 
as provided under section 117 (b) and (e), included in adjusted gross 
income. On 13,816 of these returns, capital loss carryovers of 
$20,186,000 are reported as short-term capital losses and have reduced 
the gains to that extent. 

Among the returns with net gain from sales of capital assets there 
are 25,139 returns upon which the alternative tax is imposed under 
section 117(c). These returns show capital gains of $412,573,000, 
which includes $405,908,000 of net long-term capital gain or excess 
over net short-term capital loss taxed at the 50 percent alternative 
rate. The amount subject to the alternative rate, tabulated in basic 
table 10, is computed by combining the net long-term capital gain and 
the net short-term capital loss shown in this table, resulting in a slight 
overstatement of the amount subject to the alternative rate on returns 
where a carryover was combined with a short-term loss to determine 
the excess of long-term gain, or where a carryover 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 was no short-term gain or 
loss but a carryover was used to determine the excess of long-term gain. 



30 



STATISTICS OF INCOME FOR 1949, PAET 1 



Returns with net gain from sales of capital assets 
[Money flgares 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 carryover 1944-48: 

Number of returns -— 

Amount - - 

Capital gain included in adjusted gross income 



1, 439, 221 



1, 109, 402 



25,139 



304,680 



123, 946 

20, 356 

1, 877, 493 

5,386 

13, 816 

20, 186 

1, 955, 520 



95, 456 

12, 800 

1, 236, 041 

4,835 

10, 924 

12, 129 

1,301,739 



11, 599 

5,609 

411,517 



1,661 

4,931 

412, 573 



16, 891 

1,947 

229, 936 

561 

1,231 

3,126 

241,208 



The capital loss carryover from the 5-year period 1944-48, inclusive, 
reported on 145,311 returns amounts to $603,175,000. Carryovers 
of $20,186,000 reported on 13,816 returns with net gain from sales 
of capital assets are completely absorbed in the current year; while 
the carryovers of $582,989,000 reported on 131,495 returns with net 
loss from sales of capital assets are absorbed to an unknown extent. 
In some cases, the carryover may be completely absorbed, in others 
partly absorbed, and in others none is absorbed. Any carryover 
from 1944 not absorbed in 1949 cannot be carried forward to 1950, 
since the 5 succeeding years are terminated. 

MEDICAL AND DENTAL EXPENSES 

The deduction for medical and dental expenses reported by tax- 
payers who itemized deductions on long-form returns. Form 1040, 
pertains to the amount actually paid for medical expenses during 
1949, 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, osteopaths, and oculists, as well as hospital expenses 
and amounts paid for health, accident, and hospitalization insurance, 
also the cost of eyeglasses, artificial 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 paid 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 is limited to $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 the maximum is $5,000. Medical expenses are not 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 a 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 4,591,842 returns showing deductions for medical expenses 
of $1,487,810,000. Of these returns, 7,835 show an adjusted gross 



STATISTICS OF INCOME FOR 1949, PART 1 



31 



deficit and presumably the medical deduction thereon amounting 
to $5,111,000 is reported in its entirety, without regard to the quali- 
fication relating to the 5 percent of adjusted gross income. The 
remaining 4,584,007 returns have adjusted gross income of $17,394,- 
366,000 and medical deductions of $1,482,699,000. The approximate 
amount of medical expenses paid by these taxpayers may be deter- 
mined by adding to the deduction an amount equal to 5 percent 
of the adjusted gross income, or $869,718,000. This indicates that 
the medical expenses paid by taxpayers who itemized their deductions 
are a minimum of $2,357,528,000; minimum because there are cases 
in which the limitation on the deductible amount was effective. No 
data are available for the medical expenses of taxpayers who filed 
Form 1040A, short-form 1040, or the long-form 1040 on which the 
optional standard deduction was used. 

Individual returns for 1949 showing a deduction for medical and dental expenses, by 
taxable and nontaxable returns and 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 ' 



Returns with deduction for medical, 
dental, etc., expenses 



Number of 
returns 



Medical, 
dental, etc., 
expenses " 



Adjusted 

gross 
Income ' 



Taxable returns: 

0.6 under 0.75 

0.76 under 1 

1 under 1.25 

1.25 under 1.5.... 

1.6 under 1.75 

1.76 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 6 

6 under 6 - 

6 under 7 

7 under 8..- 

Sunder 9 

9 under 10.- 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

16 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

60 under 60 

60 under 70 

70 under 80 

80 under 90 

00 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 or more 



'« 1, 200 

42, 050 

69, 150 

. 82,960 

129, 120 

161,340 

182, 934 

201, 276 

228, 758 

251, 502 

542,062 

501, 458 

387, 924 

286, 886 

365. 098 

159, 664 

76, 676 

41, 162 

26, 132 

20, 300 

13, 752 

11, 580 

9,272 

7,550 

21, 554 

9,912 

5,523 

5,031 

2,218 

1,224 

565 

380 

228 

158 

303 

80 

27 

15 

10 

2 

3 



48 

4,176 

10, 534 

15, 167 

24,620 

32, 779 

41, 160 

48, 095 

56, 390 

65, 975 

139, 332 

137, 987 

113, 532 

88, 461 

130, 229 

73, 257 

38, 705 

23,989 

17, 464 

14, 538 

10, 659 

9,431 

7,967 

7,291 

22, 184 

12, 094 

7,165 

7,465 

3,696 

2,178 

1,052 

739 

445 

348 

604 

180 

66 

29 

39 

4 

7 



37, 

77, 

114, 

210, 

302, 

389, 

478, 

599, 

724, 

1, 763, 

1, 875, 

1, 641, 

1, 357, 

1, 981, 

1, 027, 

571, 

348, 

247, 

212, 

157, 

144, 

124, 

109, 

368, 

220, 

150, 

172, 

98, 

66, 

36, 

28, 

19, 

14. 

35, 

13, 

5, 

4, 

3, 



721 



Total taxable returns. 



3, 847, 041 



1, 170, 087 



16, 742, 461 



For footnotes, see pp. 51-52; for extent to which data are estimated, see pp. 54-62. 



32 



STATISTICS OF INCOME FOR 1949, PART 1 



Individual returns for 194-9 showing a deduction for medical and dental expenses, by 
taxable and nontaxable returns and by adjusted gross income classes: Number of 
returns, amount of medical deduction, and adjusted gross income — Continued 
[Adjusted gross income classes and money Bgures in thousands af dollars] 



Adjusted gross income classes 



Returns with deduction for medical, 
dental, etc., expenses 



Number of 
returns 



Medical, 
dental, etc., 
expenses ^' 



Adjusted 

gross 
income • 



Nontaxable returns: " 

No adjusted gross income « 

Under 0.6 - 

0.6 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 or more - 

Total nontaxable returns 

Grand total 

Taxable returns with adjusted gross income imder 

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

or more. 



>« 7, 835 
19, 890 
22, 470 
57, 220 
36, 820 
78, 010 
70, 430 
45, 940 
65,884 
54, 340 
52, 694 
62, 110 
79, 278 
47, 450 
23,190 
21,240 



5,111 
6,946 
5,927 
14, 918 
14, 187 
26, 173 
26, 901 
21, 852 
28,160 
24,649 
22, 852 
23,412 
40,098 
24,777 
11, 138 
20,624 



8 25, 270 
7,8,39 
15,783 
49, 814 
41, 826 
lOH 646 
113, 461 
86, 022 
140, 151 
127, 351 
138, 882 
177, 650 
255, 744 
175, 454 
97, 337 
115, 945 



744, 801 



317, 723 



» 1, 626, 635 



4, 591, 842 



1, 487, 810 



« 17, 369, 096 



3, 813, 421 
778, 421 



1, 095, 981 
391, 830 



• 11, 200, 243 
a, 168, 853 



For footnotes, see pp. 51-52; for extent to which data are estimated, see pp. 54-62. 

A frequency distribution of returns with adjusted gross income and 
with a deduction for medical expenses is presented below by adjusted 
gross income classes, cross-classified by size of the medical deduction. 
The class intervals for size of medical deduction vary in width, 
broadening as the amount of the deduction increases. The table is 
designed to show returns in aggregate and the returns falling in each 
of five categories related to the limitation on the allowable deduction ; 
that is, joint returns with two exemptions, three exemptions, and four 
or more exemptions and returns other than joint returns with one 
exemption and two or more exemptions. As previoush^ stated, the 
medical deduction is limited to $1,250 times the number of exemptions 
(excluding exemptions for age and blindness), with a maximum deduc- 
tion of $2,500, except that on a joint return, the maximum is $5,000. 
Returns in the end-class of each of the five separate categories are 
those which have the maximum allowable deduction, the actual 
deduction on such a return being the minimum of the stated size 
interval. There is a total of 55,909 returns on which the maximum 
deduction is claimed. Throughout the table, taxable and nontaxable 
returns are shown separately; however, nontaxable returns are dis- 
tributed by adjusted gross income classes in the aggregate only, since 
the sampling variability is too great to permit two-way size distribu- 
tions in each of the five separate categories. 



STATISTICS OF INCOME FOR 1949, PART 1 



33 



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STATISTICS OF INCOME FOR 1949, PART 1 



35 



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36 



STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 1949, PART 1 



37 



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38 STATISTICS OF INCOME FOR 1949, PART 1 

CONTRIBUTIONS 

A deduction for contributions is reported on 8,625,102 returns of 
taxpayers who had adjusted gross income and itemized their deduc- 
tions. To quahfy for the deduction, the contributions must have 
been made in cash or property during the taxable year to, or for the 
use of, the Government of the United States, or that of any State, 
Territory, or subdivision thereof, or any possession of the United 
States, or the District of Columbia, or to an organization created or 
organized in the United States, or its possessions, or under the law of 
the United States, or any State, Territory, or possession of the United 
States, and operated exclusively for purposes that are charitable, 
religious, educational, scientific, literary, or for the prevention of 
cruelty to children or animals. The taxpayer's share of contributions 
made to any such organization by a partnership of which he is a 
member also qualifies for the deduction. 

The allowable deduction for contributions is limited to 15 percent 
of the adjusted gross income, unless within the taxable year and in 
each of 10 preceding years the amount of charitable contributions 
plus the income taxes paid during the taxable year in respect to pre- 
ceding years exceeds 90 percent of the taxpayer's net income for each 
such year (computed without regard to charitable deductions), then 
the limitation does not apply and the entire amount of contributions 
is deductible. There are a few taxpayers who report the unlimited 
deduction. 

A frequency distribution of returns with adjusted gross income 
showing a deduction for contributions is shown below by adjusted 
gross income classes, cross-classified by size of the deduction for 
contributions. The contribution size class intervals broaden increas- 
ingly to correspond to the increase in the adjusted gross income class 
intervals. For each adjusted gross income class, the highest contri- 
bution size class interval containing an entry is that corresponding to 
approximately 15 percent of the adjusted gross income; however, 
such class is treated as an open-end class and includes returns with 
an unlimited deduction, as well as those limited to 15 percent of the 
adjusted gross income. In order to present a compact tabulation, 
the distribution is set forth in three groups; taxable returns with 
adjusted gross income under $5,000 and nontaxable returns in the 
first group, followed by returns with adjusted gross income $5,000 
under $50,000 and, lastly, returns with adjusted gross income $50,000 
or more, each group having progressively larger contribution size 
classes. 



STATISTICS OF INCOME FOR 1949, PART 1 



39 





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40 



STATISTICS OF INCOME FOR 1949, PART 1 



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NW c5 WW w 



STATISTICS OF INCOME FOR 1949, PART 1 41 



TYPES OF TAX 



The income tax liability includes the normal tax, surtax, and the 
alternative taxes paid in lieu thereof; namely, the optional tax pro- 
vided 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 11 7 (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. 

Normal tax and surtax is the sum of the two separate taxes, which 
are jointly computed and reported on the income tax return. The 
tentative normal tax rate is 3 percent of the net income in excess of 
the credits for exemptions and for partially tax-exempt interest and 
dividends. The tentative surtax rates range from 17 percent of the 
first $2,000 of net income in excess of the credit for exemptions, 
increasing, at graduated rates, to 88 percent of such income over 
$200,000. Although each tax is a separate entity, the instruction 
accompanying the return for the computation of tax provides a rate 
schedule wherein the two taxes are integrated and the tentative 
normal tax and siu-tax liability is computed jointly; after which the 
first $400 of combined tentative tax is reduced by 17 percent, and the 
combined tentative 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 percent. 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. Although the partially 
tax-exempt income is a credit against net income, this procedure 
eliminates the 3 percent normal tax thereon, from the combined 
tentative tax. In case of a joint return of husband and wife, the 
combined normal and surtax liability is twice the combined normal 
tax and surtax that would be determined if the net income and 
applicable credits against net income were reduced by one-half. 

The optional tax is tabulated, without distinction, as normal tax 
and surtax. The optional tax table states the tax liability for the 
various adjusted gross income brackets and 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 tax. The tax 
liability on 38,343,180 returns is determined from the tax table; 
however, the income on 14,393,550 returns is such that the amount 
thereof is without tax in the table on accoimt of the allowable 
exemptions. 

254677—54 4 



42 STATISTICS OF INCOME FOR 1949, PART 1 

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 sm-tax computed on net 
income which includes all net gain from sales of capital assets. The 
alternative tax is not effective on separate returns with surtax net 
income under $22,000 nor on joint returns with surtax net income 
under $44,000 because of the split-income provision. Alternative tax 
is the sum of (1) a partial tax computed at the regular 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. 
The average tax per return, computed in table 6, 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. 

TAXPAYMENTS AND TAX OVERPAYMENT 

Current collection of the income tax liability for the majority of 
persons is accomplished through the tax withheld on wages by em- 
ployers and the payments made on account of a declaration of 
estimated income tax, Form 1040-ES, filed by persons who have in- 
come not subject to the withholding of tax or whose withholding is 
insufficient to cover the estimated tax reported thereon. Both the 
tax withheld and the payments on declaration are considered pay- 
ments toward the discharge of the tax liability on the final returns, 
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, except in the case of the optional return on which the tax 
liability is determined by the collector and paid upon notice of assess- 
ment. 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 1950 estimated income tax. 

Returns 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 nonassess- 
able, the third group is assessable. These groups are described sub- 
sequently. 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 taxpayment, singly and in combination, resulting from current 
collection. 



STATISTICS OF INCOME FOR 1949, PART 1 



43 





Number of returns 




Total 


Taxable 


Nontaxable 


Returns with neither overpayment nor tax due at time of 
filing 


7, 879, 675 


1, 647, 779 


6, 331, 896 






Returns with tax overpayment: 

Only tax withheld - --^- 


28, 031, 676 

660, 726 

1, 480, 048 


18,679,650 

606, 576 

1, 032, 291 


9, 352, 026 


Tax withheld and payments on 1949 declaration 


54, 150 


Only payments on 1949 declaration 


447, 757 






Total 


30,172,450 


20, 318, 617 


9, 853, 933 






Returns with tax due at time of filing: 


8, 981, 089 

993, 660 

1, 543, 720 

2, 243, 630 


8, 981, 089 

993, 660 

1, 543, 720 

2, 243, 630 












Neither tax withheld nor payments on 1949 declaration... 






Total - 


13, 761, 999 


13, 761, 999 








Grand total . ..... 


51, 814, 124 


35, 628, 295 


16, 185, 829 







Returns with neither overpayment nor tax due at time ofjlling are those 
on which the taxpayer reports that the amount withheld and/or the 
payments on 1949 declaration of estimated tax (including credit for 
the prior year's overpayment) equal the tax liability for 1949. These 
returns, sometimes referred to as breakevens, are tabulated in basic 
table 7 ; but the segregation of returns by kinds of taxpayment is not 
available. 

Returns with tax overpayment are those on which the taxpayer 
reports that the amount of tax withheld from wages and/or the pay- 
ments on 1949 declaration of estimated tax (including credit for the 
prior year's overpayment) exceed the tax liability for 1949. In basic 
table 7, returns with tax overpayment are segregated according to 
kinds of taxpayment; tax withheld, payments on 1949 declaration, 
singly and in combination. Also, under each kind of taxpayment, 
the returns are further subdivided to show the number of returns 
with a refund and the number of returns with a credit on 1950 esti- 
mated tax, together with the amount of each. 

Returns with tax due at time ofjlling are those on which the taxpayer 
reports that the amount of tax withheld from wages and/or the pay- 
ments on 1949 declaration of estimated tax (including credit for the 
prior year's overpayment) are not sufficient to cover the tax liability 
for 1949, and those returns on which neither kind of payment is 
reported. In basic table 7, returns showing a tax due at time of filing 
are segregated according to kinds of taxpayment; tax withheld, pay- 
ments on 1949 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, 1950. 

Tax withheld on wages by employers, during 1949, 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 allowance for withholding exemptions, or (2) application 
of the prescribed percentage rate to the amount of wages in excess of 



44 STATISTICS OF INCOME FOR 1949, PART 1 

the withholding exemptions. Withholding tables and percentage 
withholding rates applicable to 1949 wages are prescribed by the 
Revenue Act of 1948 and were in effect after May 1, 1948. Certain 
types of wage and salary payments are exempt from withholding, such 
as those for agricultural labor, domestic service, ministry of the 
gospel, newspaper carriers under 18 years of age, and wages paid by 
international organizations or foreign government. 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 a 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 over- 
payment, returns with tax due at time of filing, and returns with 
neither. 

Irregularities occur in the relationship of salaries and wages and 
the tax withheld. The following serve to illustrate. (1) A return 
showing compensation covering 36 months or more, received during 
1949 and taxed under provisions of section 107 of the Code: Only the 
portion of compensation applicable to the income year 1949 is tabu- 
lated but the total amount of tax withheld is included. (2) A return 
of a partner who reported tax withheld from his partnership salary: 
The withholding tax is tabulated and the partnership income is tab- 
ulated with partnership profit or loss. (3) A return of an individual 
(for instance an actor) reporting in the business schedule deductible 
expenses in connection with employment: Data are tabulated as re- 
ported, that is, tax withheld and business income. (4) A return 
showing tax withheld from retirement pay or pensions that are re- 
ported in the schedule for annuities and pensions: Data are tabulated 
as reported. (5) A return showing an amount of tax withheld that 
exceeds the prescribed percentage of withholding from wages: The- 
tax withheld is tabulated as reported. 

Payments on 194-9 declaration of estimated income tax, reported by 
the taxpayer on return, Form 1040, as a payment on the 1949 tax; 
liability, are a combination of amounts paid on the 1949 Declaration 
of Estimated Tax, Form 1040-ES, and any credit against the 1949 
estimated tax on account of overpayment of the 1948 income tax. 
The payments on 1949 declaration of estimated tax (including credit 
for overpayment of 1948 tax) are shown in basic table 2 and, in basic 
table 7, are tabulated separately for returns with tax overpayment, 
returns with tax due at time of filing, and returns with neither. A 
frequency distribution 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 income tax 
returns which show payments on 1949 declaration as a payment on the 
1949 tax liability; and such frequency is without regard to whether 
the payments are (1) only cash payments on 1949 declaration, (2) 
only credit claimed on account of the 1948 tax overpayment, or (3) a. 
combination of cash payments on declaration and the credit for 1948 
tax overpayment. A declaration of estimated tax does not neces- 
sarily result in actual payment because the estimated income tax rnay 
be nil, or in the case of an estimated tax, the amount of tax to be with- 
held (also estimated) and the credit for prior year's tax overpayment, 
may leave no balance to be paid. 



STATISTICS OF INCOME FOR 1949, PART 1 45 

Tax due at time of filing is the excess of the 1949 tax HabiHty over the 
■sum of the tax withheld and payments on the 1949 declaration of 
estimated tax (including the credit for the 1948 tax overpayment). 
The amount of tax due is paid with the filing of the final return after 
the close of the income year, except that in the case of the optional 
return, the balance due is paid upon assessment notice from the col- 
lector. 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. 

Tax overpayment occurs when the sum of the tax withheld and pay- 
ments on the 1949 declaration of estimated tax (including the credit 
for 1948 tax overpayment) exceeds the 1949 tax liability. The over- 
payment is refundable or, at the request of the taxpayer using Form 
1040, is credited against his 1950 estimated tax. The amount of tax 
overpayment is tabulated in basic table 2; and the frequency dis- 
tribution of returns with overpayment is shown in basic table 3. In 
basic table 7, the amount of tax overpayment is segregated to show 
the amount of refund and the amount of credit on 1950 estimated 
income tax, as well as the number of returns on which each occurs. 

The following tabulation is a condensation of the frequency dis- 
tribution of returns in basic table 7, for returns with neither overpay- 
ment nor tax due at time of filing, for returns with tax overpayment, 
and for returns with tax due at time of filing, by kinds of taxpayment. 



46 



STATISTICS OF INCOME FOR 1949, PART 1 




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48 



STATISTICS OF INCOME FOR 1949, 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. Three classifications are used: 
Joint returns of husbands and wives, separate returns of husbands 
and wives, and returns of single persons. Returns of men and of 
women are shov^m separately, except for joint returns. Since the 
introduction of the split-income provision, community-property 
returns have diminished to such an extent that the}' are now tabulated 
with separate returns of husbands and wives. The number of re- 
turns, adjusted gross income, amount of exemption, and tax liability 
for each of the three classifications are tabulated in basic table 8. 
The size of adjusted gross income for the separate returns of husbands 
and wives is based on the respective amount reported. 

Joint returns of husbands and wives include joint returns filed on 
the optional return, Form 1040A, even though the collector deter- 
mined the tax on the basis of separate incomes of husband and wife. 

Separate returns of husbands and wives include all returns of mar- 
ried persons filing a return independently of spouse, whether com- 
munity or noncommimity income is reported. Separate returns of 
husbands and wives do not include joint returns, Form 1040A, on 
which the collector determined the tax on the basis of separate in- 
comes of husband and wiie. Unequal numbers of returns for men 
and women result from insufficient information to identif}^ returns of 
married persons and from the use of samples as a basis of estimating 
data. 



Individual returns for 194^9, by marital status and sex of taxpayer: Number of returns 
and percentage distribution, adjusted gross income, and adjusted gross deficit 

[Money figures in thousands of dollars] 





Returns 


Adjusted 

gross 
income ' 


Adjusted 


Marital status 


Number 


Percent 
of total 


gross 
defleit * 


Joint returns *' 


30,355,721 

1, 141, 026 
1, 235, 852 

10, 457, 426 
8, 624, 099 


58.59 

2.20 
2.39 

20.18 
16.64 


118, 377, 474 

3, 414, 483 
2, 685, 901 

20, 221, 921 
10, 673, 427 


616, 287 


Separate returns of husbands and wives: ** 

Men 


21, 996 


Women 


15, 498 


Returns of single persons: 

Men 


91, 062 


Women. 


54, 435 






Total 


51, 814, 124 


100. 00 


161, 373, 205 


799, 280 







For footnotes, see pp. 51-52; for extent to which data are estimated, see pp. 54-62. 

EXEMPTIONS 

Exemptions are allowed as a credit against income for the purpose 
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 one-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. 



STATISTICS OF INCOME FOR 1949, PART 1 4® 

The number and amount of exemptions tabulated include the num- 
ber and amount automatically allowed through use of the optional 
tax on returns, Form 1040A, 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, 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 aggregate number of exemptions, the number of 
exemptions for age and blindness, the number of exemptions other 
than age or 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 continues the frequency dis- 
tribution of returns on the same basis as that of former years. 

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 depend- 
ent, neither do they constitute a part of the gross income of the tax- 
payer claiming the dependent. 

The total number of exemptions claimed is 134,223,901 of which 
129,218,382 are for dependents and 5,005,519 are for the additional 
exemptions for blindness and age 65 or over. Separate enumeration 
of exemptions for age and blindness are not available. The number 
of exemptions distributed by marital status of the taxpayer, in con- 
densed form below, is derived from basic table 9. 



50 



STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 1949, PART 1 



51 



Footnotes for text tables 
[Facsimiles of return forms, to which references are made, appear on pp. 467-506] 



> 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. 

' 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 reported only on returns. Form 1040, 
with itemized deductions. 

• This class includes nontaxable returns exceeding 
the designated class limit. 

• Returns with no adjusted gross income are re- 
turns showing adjusted gross deficit; that is, returns 
on which the deductions allowable for the 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. 

'" 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 ad- 
justed gross income of $5,000 or more on which the 
standard deduction is used. 

" 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 are denied the 
standard deduction); and returns with no adjusted 
gross income whether or not deductions are itemized. 

" Salaries and wages include annuities, pensions, 
and retirement pay reported in the schedule for 
■salaries, but exclude wages not exceeding $100 per 
return from which no tax was withheld, reported as 
other income on Form 1040A (see note 22). 

" Dividends, foreign and domestic, exclude divi- 
■dends not exceeding .$100 per return reported as other 
Income on Form 1040A (see note 22), and 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 re- 
ceived through partnerships and fiduciaries, partially 
tax-exempt Government interest, but excludes 
interest, not exceeding $100 per return, reported as 
other income on Form 1040 A (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 the gross income re- 
ceived. 

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

" Partnership net profit or loss excludes partially 
tax-exempt interest on Government obligations, and 
net gain or loss from sales of capital assets. In com- 
puting partnership profit or loss, charitable contri- 
butions 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 resiilt 
of combining net short- and long-term capital gain 
and loss and any capital loss carryover from the 
years 1944-48, inclusive, not previously deducted. 
Deduction for the loss, however, is limited to the 
amount of such less, or to the 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, or to $1,000, whichever is 
smallest. 

Sales of capital assets include worthless stock, 
worthless bonds if they are capital assets, non- 
business bad debts, certain distributions from 
employees' trust plans, and each participant's share 
of net short- and long-term capital gain and loss 
received through partnerships and common trust 
funds. 

'" 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. 

21 Income from estates and trusts excludes partially 
tax-exempt interest on Government obligations. 
(The net operating loss deduction is allowed to 
estates and trusts and is deducted in computing the 
distributable income.) 

M Miscellaneous income includes alimony received, 
prizes, rewards, sweepstakes winnings, gambling 
profits, and 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 
$33,948,000 of wages not subject to withholding, 
dividends, and interest, not exceeding in total $100 
per return, reported as other income on 779,600 
returns. Form 1040A. 

" 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. 

2* 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 
endowment contracts. 



(Footnotes continued on p. 52) 



52 



STATISTICS OF INCOME FOR 1949, PART 1 



Footnotes for text tables — Continued 
[Facsimiles of return forms, to which references are made, appear on pp. 467-506] 



2« 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 excludes Federal income taxes; estate, inherit- 
ance, legacy, succession, and gift taxes; taxes on shares 
in a corporation which are paid by the corporation 
without reimbursement from the taxpayer; taxes 
deducted in the schedules for business and rent in- 
come; income taxes paid to a foreign country or pos- 
session 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 the salvage value and insurance or other reim- 
bursement received. 

5' Medical and dental expenses, reported on returns 
with itemized deductions, paid for the care of the 
taxpayer, his spouse, or dependents, not compensated 
by insurance or otherwise, which exceed 5 percent of 
the adjusted gross income. The deduction cannot 
exceed an amount equal to $1,250 multiplied by the 
number of exemptions other than 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. 

2' Miscellaneous deductions, reported on returns 
with itemized deductions, include alimony payments, 
expenses incurred in the production or collection 
of taxable income or in the management of 
property held for the production of taxable income, 
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. 

2» 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 xmreliable for general use; how- 
ever, they are included in the totals. For descrip- 
tion of sample, see pp. 54-62. 

'I" Net deficit, reported on nontaxable returns, Form 
1040, classified as returns with itemized deductions, 
consists of 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 Itemized deductions 
over the adjusted gross income. There is a net 
deficit on 556,510 returns of which 512,214 show ad- 
justed gross deficit, and 44,296 show adjusted gross 
income of various amounts and itemized deductions 
of larger amoimts. 

" 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. 

" Net income reported on long-form returns. Form 
1040, which have adjusted gross income in excess of 
i temized deductions. 

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



35 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. 

31 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. 54-62. 

" Size of medical deduction is based on the amount 
of deduction allowed for medical expenses paid by 
the taxpayer; that is, the amount in excess of 5 per- 
cent of the adjusted gross income; however, the 
deduction cannot exceed $1,250 multiplied by the 
number of exemptions other than age and blindness 
with a maximum of $2,500, except that on a joint re- 
turn the maximum is $5,000. 

3' Nontaxable returns with adjusted gross income 
which income, when reduced by deductions, stand- 
ard or itemized, and exemptions, results in no tax 
liabUity. 

3» Number of returns is subject to sampling varia- 
tion of more than 100 percent and is considered too 
unreliable for general use; therefore, the number is 
not shown separately, but is included in the totals. 
For description of sample, see pp. 54-62. 

«i Number of exemptions other than age or blind- 
ness is the number of per capita exemptions for the 
taxpayer, and his spouse on a joint return, and for 
each dependent. 

*' Size of contributions is based on the amoimt 
deducted from adjusted gross income for charitable 
contributions, limited to 15 percent of adjusted gross 
income except where the taxpayer qualifljed for an 
unlimited deduction under section 120 of the Code. 
In order to present a concise table, the contributions 
size class intervals are varied in each section of the 
table to correspond with the variations in adjusted 
gross income class intervals. 

*2 Payments on 1949 declaration of estimated tax, 
reported on returns. Form 1040, include the credit for 
overpayment of prior year tax as well as the aggregate 
payments made on the declaration, Form 1040-ES. 
The frequency of returns with such payments includes 
returns showing credit only, cash payments only, 
and those showing both. 

<3 Joint returns of husbands and wives include joint 
returns filed on Form 1040A even though the collector 
determined the tax on the basis of separate incomes of 
husband and wife. 

" Separate returns of husbands and wives include 
community and noncommunity income returns filed 
separately by husband and wife; but do not include 
jointreturns, Form 1040A, wherein the collector deter- 
mined the tax on the basis of separate incomes of 
husband and wife. Unequal numbers of returns 
for men and women result from insuflBcient informa- 
tion to identify returns of married persons and from 
the use of samples as a basis of estimating data. 

<5 Number of exemptions includes the per capita 
exemption of the taxpayer, his spouse, and each 
dependent, together with the number of additional 
exemptions for age and blindness. 

" Number of returns is subject to sampling varia- 
tion of more than 100 percent. The number of 
returns and data associated with such returns are 
not shown separately since they are considered too 
unreliable for general use; however, they are includ- 
ed in the totals. For description of sample, see pp. 
54-^2. 



STATISTICS OF INCOME FOR 1949, PART 1 53 

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. An individual may 
file his return either in the collection district in which he resides or in 
the district in which his principal place of business is located; but the 
income reported may originate outside such district. The segregation 
by States and Territories of data on the income tax returns is based 
entirely on the collection district in which the return is filed and does 
not necessarily indicate the original source of the income. 

The number of returns with adjusted gross income, 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 table. Data for returns with 
a District of Columbia address are tabulated separately although 
filed in Maryland. Data for returns from Alaska are tabulated 
with data for Washington. Returns showing an adjusted gross 
deficit are not included in the States tables. See the discussion 
on State aggregates on page 61, concerning the variation between 
data in these tables and that in the national distributions. 

INCOME TAX LIABILITY COMPARED WITH TAX COLLECTIONS 

The individual income tax liability tabulated in this report differs 
from the individual income tax collections for the calendar year 1949 
as reported by the Treasury Department. The difference is due to 
numerous factors. The income tax collections for 1949 include items 
which do not apply to the 1949 individual income tax liability; also a 
portion of the 1949 individual income tax is not paid until after 
December 31, 1949. Some of the significant variations between the 
two series are: 

(a) Taxes paid on fiduciary income tax returns. Form 1041, covering 
the income year 1948, filed during 1949, are included in the individual 
income tax collections for 1949. 

(6) The final payment made by individuals on the Declaration of 
Estimated Tax for 1948, Form 1040-ES, due January 15, 1949, and 
the payment of any balance due on individual income tax returns for 
1948, which are filed on or before March 15, 1949, are included in the 
1949 collection figures. These final taxpayments include the entire 
1948 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 permitted to postpone 
filing a declaration until January 15, 1949. 

(c) Taxes \vithheld by employers on wages paid during the last 
quarter of 1948 are received by collectors, in January 1949. 

(d) Tax collections include penalties, interest, and back taxes 
pertaining to prior years, which are not a part of the 1949 tax liability. 
Additional assessments, resulting from audit and included in collec- 
tions, are not a part of the tax liability reported by the taxpayer, even 
though they pertain to the income year 1949. 



54 STATISTICS OF INCOME FOR 1949, PART 1 

(e) Collections include the tax reported on Forms 1040B, 1040NB, 
1040NB-a, 1040C, and 1040D, none of which is included in this, 
report. Form 1040B is filed by nonresident aliens having a business 
within the United States; Forms 1040NB and 1040NB-a are for 
nonresident aliens not engaged in trade or business within the United 
States and not having a place of business therein; and Forms 1040C 
and 1040D are returns for departing aliens. 

(J) The entire tax liability reported on individual returns for 1949' 
which are taxed under section 107 of the Code, if paid during 1949, 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 1949 do not include the final balance of tax due 
on 1949 individual returns (due January-March 15, 1950), the last 
payment on 1949 declarations of estimated tax (due January 15, 
1950), nor any of the estimated tax on the 1949 declarations of farmers., 
who filed their original declaration on January 15, 1950. 

(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 1949, while this report includes fiscal year returns- 
ending within the period July 1949 through June 1950 and part year 
returns with the greater number of months in 1949. 

DESCRIPTION OF THE SAMPLE AND LIMITATIONS OF DATA 

The statistical program with respect to individual income tax 
returns filed for the tax year 1949 called for extensive classifications, 
and tabulations on a total United States basis; for a distribution of 
returns, income, and tax, by size of income, as well as aggregates, 
of selected items, for each State; and for a series of distributions, 
relating to sole proprietorship data reported in Schedule C (or Form 
1040F) of the Form 1040 return. For purposes of the national 
distributions, a basic stratified sample was prescribed, with uniform 
representation of all States according to the same sample ratio at each 
level of stratification. This basic sample was intended to provide 
for the State tabulations as well as the extensive national distributions, 
but was supplemented in certain sampling strata for purposes of the 
sole proprietorship tabulations. 

The various strata established for sampling purposes were deter- 
mined largely with reference to the classification and reporting systems 
adhered to by collectors in their administrative processing of returns. 
The sampling methods prescribed for each of the samphng strata were 
determined in such manner as to satisfy the requirements of random- 
ness, without unduly interrupting or complicating the collectors' 
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 variabihty. The 
stratification pattern evolved for 1949 is discussed in terms of (a) the 
thirteen major population groups available in collectors' offices for 
sampling; (6) the further two-wa.y subdivision of each of three of these 
groups, introduced for purposes of reducing sampling variability, 
yielding a total of sixteen groups; and (c) the four composite strata 
employed for estimating purposes. A table is presented on page 59 
showing, for each of the four estimating strata, the number of returns 
in the universe and the number of returns in the sample. 



STATISTICS OF INCOME FOR 1949, PART 1 55 

COMPOSITION OF THE SAMPLE 

Individual income tax returns for 1949 include returns filed on 
Form 1040 A and returns filed on Form 1040. Returns filed on Form 
1040 were segregated in collectors' offices into two groups— (1) 
returns under the audit jurisdiction of the collector of internal revenue, 
hereinafter referred to as collector returns, Form 1040, and (2) returns 
under the audit jurisdiction of the internal revenue agent in charge,' 
hereinafter referred to as agent returns. Form 1040. Collector returns' 
Form 1040, were those showing adjusted gross income under $7,000 
and total receipts from business, if any, under $25,000. Agent 
returns. Form 1040, were those showing adjusted gross income of 
$7,000 or more or total receipts from business of $25,000 or more. 
Agent returns, Form 1040, were 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 and over. 

Returns in each of the four primary categories — Form 1040A, 
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 — were 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, (6) 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 mthheld or payments on declaration of estimated tax. 
Separate classes and controls were provided for taxable even returns 
and for nontaxable returns with no prepayments in the Form 1040A 
area, so that four basic groups are considered for this body of returns. 
For administrative purposes, additional categories within the basic 
groups outlined above were provided in the segregation procedures, but 
separate controls were not maintained for such categories, and they 
were not distinguished for sample selection purposes. 

In summary, the 13 population groups for 1949 were as follows: 

Form 1040 A: 

(1) Taxable assessable 

(2) Overpayment 

(3) Taxable even 

(4) Nontaxable no prepayment 

Collector Form 1040: 

(6) 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 



56 STATISTICS OF INCOME FOR 1949^ PART 1 

For sample purposes, 0.5 percent coverage was prescribed for returns 
in each of the above groups (1) to (7), inclusive; this represents a 50 
percent reduction from the sampling rate of 1 percent in effect for 
1948. Ten percent coverage was prescribed for returns in groups (8), 
(9), and (10); this represents a combination of the separate strata 
"Under $10,000" and "$10,000 to $25,000" in effect for 1948 and a 
'50 percent reduction from the sampling rate of 20 percent for returns 
with adjusted gross income from $10,000 to $25,000. Twenty-five 
percent coverage was prescribed for returns in groups (11), (12), and 
(13) with adjusted gross income $25,000 to $50,000, representing the 
introduction of sampling in the "$25,000 and over" area. One 
hundred percent coverage was prescribed for returns in groups (11), 
(12), and (13) with adjusted gross income $50,000 or more. A total 
of 16 strata, comprising a single stratum for each of the classification 
groups (1) to (10), inclusive, and two strata for each of the classifica- 
tion groups (11), (12), and (13) were thus distinguished for sample 
selection purposes. 

The 0.5, 10, 25, and 100 percent coverages specified for the various 
sampling strata were uniformly applicable to returns filed in each of 
the collection districts. Precise 0.5, 10, and 25 percent samples were 
not achieved, principally because of the particular sampling techniques 
employed. Accordingly, the universe populations relating to the 
separate strata distinguished for sample selection purposes were 
independently determined and compared with the corresponding 
samples. The weighting factors made allowance for the deviation of 
actual sample sizes from prescribed sample sizes. 

SELECTION 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. After completion of 
the necessary assessment, refunding, or listing operations, the Form 
1040 returns were available for sampling. 

As returns. Form 1040A, 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 com- 
pletion of the necessary refunding and listing operations. 

The collectors' offices forwarded to Washington a 1 percent sample 
of returns in each of the seven strata (1) to (7), inclusive. The sample 
selection operation was prescribed in terms of blocks, one of each 
hundred blocks being required. Collectors' offices were instructed to 
withdraw for sample purposes all blocks with block number ending in 



STATISTICS OF INCOME FOR 1949, PART 1 57 

"00" (representing the first of each successive hundred blocks) from 
among the various categories of returns, Form 1040A, and collector 
returns, Form 1040. This 1 percent sample was reduced to an 0.5 
percent sample in Washington by eliminating, for purposes of the 
national and State distributions, the second half of each block — 
namely, returns with serial numbers ending in ''50" to "99," inclusive. 
The latter returns, however, were utilized for purposes of the sole 
proprietorship distributions. The substitution of the "00" ending, or 
first block of each hundred in each series, for the "50" ending, or fifty- 
first block, selected in prior years was designed to assure representation 
of the rarer elements. Where overrepresentation occurred by virtue 
of including the first block in each series, adjustments were effected by 
subsampling in Washington. 

Selection of 10 percent of the returns in each of the three strata (8), 
(9), and (10) was accomplished in the collectors' offices by the with- 
drawal of all blocks with block number ending in "0" from among the 
various categories of such returns. 

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 60 take into 
account intrablock correlation. 

Selection of 25 percent of the returns with adjusted gross income 
$25,000 to $50,000 in each of the strata (11), (12), and (13) was accom- 
plished in Washington. All blocks of returns classified in groups 
(11), (12), and (13) were received in Washington from the collectors' 
offices. 'Twenty-five serial number endings, appropriately spaced, 
were designated and all returns bearing such serial number endings 
and having adjusted gross income $25,000 to $50,000 were withdrawn 
from each block for the sample. The remaining returns with adjusted 
gross income $25,000 to $50,000 were excluded from the sample. Since 
serial numbers were assigned without reference to whether income was 
less than $50,000 or equal to or greater than $50,000, the above sampling 
procedure admitted of some degree of sampling error and yielded an 
approximate, rather than exact, 25 percent sample. A count of the 
remaining 75 percent of returns with adjusted gross income $25,000 
to $50,000, excluded from the sample, was made to provide an inde- 
pendent universe population for weighting purposes. 

All returns with adjusted gross income $50,000 or more in strata 
(11), (12), and (13) were selected for the sample, regardless of serial 
number endings. 

UNIVERSE SIZES 

The primary sources of universe data for 1949 were statements sub- 
mitted by the 64 collectors' offices showing the number of Form 1040A 
and collector Form 1040 returns falling into each of the categories (1) 
to (7), inclusive, 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 of the agent returns with 
adjusted gross income $25,000 and over classified in groups (11), (12), 
and (13) were received and counted in Washington, even though 75 
percent of the returns with adjusted gross income $25,000 to $50,000 
were not utilized for the sample. The total numbers of returns with 
adjusted gross income $25,000 and over were subtracted from the 
combined counts of returns with adjusted gross income under $25,000 

254677—54 5 



58 STATISTICS OF INCOME EOR 19 49, PART 1 

and. with adjusted gross income $25,000 or more submitted by each 
district to derive the universes with respect to groups (8), (9), and (10). 

Altogether, three distinct income groups of Form 1040 returns were 
recognized in collectors' offices in the segregation and blocking pro- 
cedures — 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, designated 
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 with the strata with which their income sizes 
were identified, so that the size distributions reflect the income 
reported and not the classes into which returns were sorted for ad- 
ministrative purposes. The degree of overlapping between groups 
(1), (2), and (3) as indicated by analysis of the sample was relatively 
negligible in occurrence and in effect on the final data. 

The aggregates of reported stratum universes for all collection dis- 
tricts, after such adjustments as were clearly indicated by secondary 
sources, and after the partitioning of reported universes of agent 
returns into adjusted gross income strata, provided the basis for 
weights applied uniforrnly to the sample data from all collection dis- 
tricts for purposes of the national distributions. The separate col- 
lection district stratum universes provided the basis for a series of 
independent collection district weights for purposes of the State 
selected aggregates in table 11 and the State income distributions in 
table 12. 

WEIGHTING PROCEDURES 

Although the sampling pattern for 1949 called for 16 distinct strata 
for sample selection and universe determination purposes, it was 
possible to achieve a substantial degree of simplification in the tabu- 
lating and weighting operations by combination of multiple strata, 
whisre the data in the tables are composites of strata subject to the same 
sample selection ratio and where the percentage representations at- 
tained for the strata were in close agreement. For example, in the 
case of the Form 1040A and collector Form 1040 returns, the propor- 
tions 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 was accomplished for each of the income ranges: (1) 
adjusted gross income under $25,000 and (2) adjusted gross income 
$25,000 to $50,000, since there was close correspondence in the repre- 
sentation of each of these three elements for each income range. 

In total, four strata were differentiated for tabulating and weighting 
purposes. These comprise (1) Form 1040A and collector returns, 
Form 1040; (2) agent returns. Form 1040, with adjusted gross income 
under $25,000; (3) agent returns, Form 1040, with adjusted gross 
income from $25,000 to $50,000; and (4) agent returns, Form 1040, 
with adjusted gross income $50,000 or more. 



STATISTICS OF INCOME FOR 19 49, PART 1 



59 



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 1949: 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 


48, 840 

2,744 

171 

59 


244 


Agent returns, Form 1040, with adjusted gross income under $25,000 ' _. 


275 


Agent returns, Form 1040, with adjusted gross income $25,000 to $50,000 i 

Agent returns, Form 1040, with adjusted gross income $50,000 or more '- 


43 
59 






Grand total, all returns 


51,814 


621 







• A relatively negligible number of agent returns. Form 1040, were erroneously classified in adjusted gross 
income strata not consistent with amounts of adjusted gross income reported. These returns were tabulated 
as part of the strata in which they were classified. However, in statistical tables distributing 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 variability. The degrees of variability shown 
on page 60 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 $25,000, and (3) returns with adjusted gross income from 
$25,000 to $50,000. 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 return 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 occur less than 1 time in 20 and would be sufficiently rare to 
justify a two-error range in defining sampling variability. Thus, 
all limits of variation are determined on the basis of two standard 
errors, and the degrees of variability are expressed in terms of relative 
errors, or percents of the numbers to which thej^ relate. Specific cell 
frequencies in national distributions in this volume, unless otherwise 
footnoted, are subject to maximum variation of less than 30 percent. 
Frequencies which are subject to maximum variation of more than 30 
percent, but not more than 100 percent, are footnoted to indicate their 
great variability. Frequencies which are subject to maximum varia- 
tion of more than 100 percent and associated data are not separately 
shown since they are considered too unreliable for general use; they 
are, however, included in the totals. 



60 



STATISTICS OF INCOME FOR 1949, PART 1 
Sampling variability at selected frequency levels 





Returns with adjusted gross 
income under $7,000 


Returns with adjusted 

gross income from 

$7,000 to $25,000 


Returns with adjusted 
gross income from 
$25,000 to $50,000 


If the number 

of returns in 

a cell of a 

table is— 


Then the number 

for that cell of the 

universe lies in the 

range— 


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


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


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


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


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


500 


0- 1, 300 

2, 500- 7, 500 

6, 400- 13, 600 

19, 500- 30, 500 

42, 000- 58, 000 

64, 500- 85, 500 

88,000- 112,000 

230,000- 270,000 

470,000- 530,000 

720,000- 780,000 

960, 000-1, 040, 000 

1, 960, 000-2, 040, 000 


160 

50 

36 

22 

16 

14 

12 

8 

6 

4 

4 

2 


300- 700 

4,400- 5,600 

9, 000- 11, 000 

23, 500- 26, 500 

48, 000- 52, 000 

72, 000- 78, 000 

97, 000-103, 000 

245, 000-255, 000 

495, 000-505, 000 


40 
12 
10 
6 
4 
4 
3 
2 
1 


400- 600 
4, 700- 5, 300 
9, 600-10, 400 
24, 500-25, 500 
49, 000-51, 000 
74, 250-75, 750 


20 


5,000 


6 


10,000 


4 


25,000 


2 


50,000 


2 


75,000 


1 


100,000 

250,000 

500,000 

750,000 

1,000,000 

2,000,000 









































The foregoing sampling variabilities apply to frequencies in specific 
adjusted gross income classes within the stated income ranges. Fur- 
thermore, inasmuch as the collector returns account for the great 
majority of taxable returns with adjusted gross income under $5,000 
and of nontaxable returns, the variabilities indicated for the "Under 
$7,000" range are generally applicable to the summary data for tax- 
able returns with adjusted gross income under $5,000 and to the 
summary data for nontaxable returns. Such summary data are foot- 
noted according to the rules indicated above. 

Summary data for taxable returns with adjusted gross income of 
$5,000 and over, as well as totals of all taxable returns and grand 
totals of all returns, are composites of the various estimating strata, 
and the sampling variabilities at specific levels are not constant, but 
depend on the interrelationship of the contributing strata. The vari- 
ability patterns indicated above are not applicable to summary data 
derived from multiple strata, nor are such summary data footnoted 
in the tables. 

As previously stated, uniform sample selection ratios within each 
sampling stratum were prescribed for all collection districts ; however, 
in view of the block sampling technique applied for returns with 
adjusted gross income under $25,000, 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 tables 11 and 12, separate 
weights were devised for each district, taking into account the partic- 
ular district universes and sample sizes. The differences in data 
attributable to the dual weighting system are indicated in the dis- 
cussion 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; however, the homogeneity within the 
strata employed for sampling purposes, and the large number of 



STATISTICS OF INCOME FOR 1949, PART 1 61 

returns included in the samples, together with the progressively 
increased sample sizes in the higher income areas, generally serve to 
limit the sampling variability with respect to amounts of adjusted 
gross income. An exception occurs in the case of returns with no 
adjusted gross income. Stratification by size of adjusted gross deficit 
was not administratively feasible, nor was it possible to establish 
separate estimating strata for returns with adjusted gross deficit, dis- 
tinct from returns with adjusted gross income. Returns, Form 1040, 
with adjusted gross deficit, regardless of size of deficit, and with total 
receipts from business, if any, under $25,000, were classified along 
with the much larger group of 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 $25,000. 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 constitute an independent 
estimating stratum, money amounts associated with such returns in 
this volume may be subject to marked sampling variability. 

STATE AGGKEGATES 

Data by States are confined to returns with adjusted gross income 
since returns with adjusted gross deficit were too few, and the sam- 
pling variability too great, to permit presentation on a State basis. 
The distributions in tables 11 and 12 were derived from the basic 
sample of returns with adjusted gross income. Independent weight- 
ing 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, involv- 
ing one series of weights uniformly applicable to all collection districts 
for the national distributions and an independent series of weights for 
each collection district for the State distributions, and (6) the use of 
rounded weighting factors. An additional difference between the two 
series, of the magnitude of approximately 188,000 returns, results 
from an upward adjustment with respect to the universe of Forms 
1040 with adjusted gross income under $7,000. This adjustment was 
effected in the State distributions in tables 11 and 12, but was not 
available in time to be incorporated in the national distributions. 

SOLE PROPRIETORSHIP DATA 

For purposes of the sole proprietorship distributions, the entire 
original 1 percent sample of collector returns, Form 1040, was utilized, 
wiJiout regard to the 50 percent reduction effected for purposes of 
the national and State distributions. In the case of agent returns, 
Form 1040, the 10 percent sample for incomes under $25,000, 25 per- 
cent sample for incomes $25,000 to $50,000, and 100 percent sample 



62 STATISTICS OF INCOME FOR 1949, PART 1 

for incomes $50,000 or more, selected for purposes of the national 
and State distributions, were likewise utilized for the sole proprietor- 
ship distributions. 

Data in tables 13 to 15, inclusive, pertaining to sole proprietorships, 
are composites derived from all strata of collector and agent returns. 
Form 1040. The majority of the data are contributed by collector 
returns which account, in aggregate over all industrial groups, for 
somewhat over 80 percent of the returns with net profit or net loss 
from business. The sampling variabilities associated with amounts 
of total receipts from business and amounts of net profit or loss for the 
various industrial groups have not been determined. Inasmuch as no 
sampling controls were instituted with respect to these items, and 
inasmuch as total receipts up to $25,000 may be reported on collector 
returns, and total receipts reported on agent returns may extend over 
an indefinite range, these items may be subject to considerable sam- 
pling error. 

Industrial subgroups are not listed in basic table 13 when both the 
number of returns with net profit and the number of returns with net 
loss are subject to variation of more than 30 percent. In the case of 
subgroups for which maximum sampling variability is less than 30 
percent for returns with net profit, but more than 30 percent for returns 
with net loss, data with respect to returns with net loss are not sepa- 
rately shown in this table. Even though no data, or limited data 
only, may be shown in table 13 for a particular subgroup, the number 
of businesses, total receipts, and net profit or loss for the subgroup are 
included in the totals for the respective industrial group. 

In basic tables 14 and 15, which present distributions of businesses 
by size of total receipts and by size of net profit, respectively, the data 
are shown for each industrial group and size class without regard to the 
extent of sampling variability. Accordingly, data for cells with 
relatively few businesses may be subject to large sampling variability 
and should be used with caution. 

HISTORICAL DATA 

INDIVIDUAL RETURNS AND FIDUCIARY RETURNS, 1913-43; INDIVIDUAL 
RETURNS, 1944-49 

A resume of significant data from the individual returns and returns 
of fiduciaries, 1913-43, and from individual returns, 1944-49, is 
presented in basic tables 16 through 19. These tables are prepared 
mainly from data in the reports. Statistics of Income, published annu- 
ally since 1916, in accordance with provisions of the various revenue 
acts and from data in the Annual Report of the Commissioner of 
Internal Revenue for 1914-16. The number of returns and tax 
tabulated for income years 1913-15 are as reported by the Commis- 
sioner 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 1916-36 are tabulated for individual and fiduciary 
returns. Forms 1040 and 1040A, including individual returns with no 
net income for 1928-36. Data for 1937-40 are tabulated from 
individual returns. Forms 1040 and 1040 A, with net income and with 
no net income, and from taxable fiduciary returns for estates and 
trusts, filed on Form 1041 or filed (improperW) on Form 1040, includ- 



STATISTICS OF INCOME FOR 19 49, PART 1 63 

ing for 1937 nontaxable fiduciary returns for estates and trusts which 
were filed (improperly) on Form 1040. Data for 1941-43 are tabu- 
lated from individual returns, Form 1040, with net income and with 
no net income, optional returns. Form 1040 A, with gross income not 
over $3,000, and taxable fiduciary returns. Form 1041 (or Form 1040). 
Data for 1944-47 are tabulated from individual returns. Form W-2 and 
Form 1040, and for 1948-49 from individual returns. Form 1040A and 
Form 1040, with adjusted gross income or with no adjusted gross 
income. 

Basic table 16 shows historical data for the number of taxable and 
nontaxable returns, the income, tax, and tax credits; basic table 17 
shows by income years the number of returns, the income, tax, and 
effective tax rate tabulated by income classes; table 18 shows for each 
year sources of income, deductions, and net income or deficit for all 
returns; and table 19 shows the number of returns, the income, and 
tax for each State and Territory annually for the 10-year period 
ending with the current year. 

Changes in the provisions of the Federal income tax laws under 
which the returns are filed interfere with the comparability of the 
statistical data over a period of years. The major provisions of the 
Federal tax laws from 1913-49 are summarized on pages 434-455. 
Revisions in the income tax return form to incorporate changes in the 
law often eliminate, combine, or introduce items which make it im- 
practicable or impossible to present comparable data from year to 
year. 

CAPITAL GAINS AND LOSSES 

In the interpretation of historical data for capital gains and losses 
a survey of the income tax provisions affecting the gains and losses 
resulting from sales and exchanges of capital assets, together with the 
method of tabulating these data, will be helpful. Table D, on pages 
452-453, presents a resume of the changes in tax laws pertaining to gains 
and losses on sales of capital assets, and, in basic table 18 which shows 
sources of income and deductions, the amounts of net gain and net loss 
from 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 1922-23, property held for personal use; or (3) 
beginning January 1, 1924, property held primarily for sale in the 
course of trade or business. 

In presenting these data in Statistics of Income, "Capital net gain'' 
is tabulated as such and included in "Total income" and "Net income" 
for returns with net income for the years 1922-33. "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 1930-33, and is included in "Total income" and "Deficit" 
for the entire period 1928-33. 



64 STATISTICS OF INCOME FOR 1949, PART 1 

"Capital net loss" for which a tax credit of 12^ percent is taken is 
not tabulated and is not taken into account in computing "Total 
deductions" or "Net income" for 1924-33. "Capital net loss" when 
reported by the taxpayer as a deduction (a) in computing "Net in- 
come" is included in "Other deductions" for 1924-28, and in "Net loss 
from sales of real estate, stocks, bonds, etc.," for 1929-33, and (b) in 
computing "Deficit" is included in "Other deductions" for 1928 and 
in "Net loss from sales of real estate, stocks, bonds, etc.," for 1929-33. 
"Capital net loss" not taken into account by the taxpayer as a deduc- 
tion in computing "Net income," and for which no tax credit of 12}^ 
percent is taken, is not included in "Total deductions" for 1924-33; 
and "Capital net loss" not taken into account in computing "Deficit" 
is not included in "Total deductions" for 1928-31, 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 part- 
nership 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 time held, instead of assets held over 2 years. Certain percentages 
of the gain or loss recognized upon such sales or exchanges are taken 
into account in computing net income. These percentages, which vary 
according to the period for which the assets have been held, are: 100 
percent of the gain or loss from sales of capital assets held not over 1 
year; 80 percent of the gain or loss from sales of capital assets held 
over 1 year but not over 2 years; 60 percent of the gain or loss from 
sales of capital assets held over 2 years but not over 5 years; 40 percent 
of the gain or loss from sales of capital assets held over 5 years but not 
over 10 years; and 30 percent of the gain or loss from sales of capital 
assets held over 10 years. The deduction for net capital loss (that is, 
after the percentages are 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 the joint returns, 
husband and wife are considered separate taxpayers and allowable 
losses from sales of capital assets of one spouse are computed without 
regard to gains and losses of the other; thus if both have a net loss 
from such sales, the deduction may range from $2,000 to $4,000.) 

The net income reported on individual income tax returns. Form 
1040, for the taxable years 1934-37, and fiduciary income tax returns, 
Form 1041, for 1937, includes net capital gain or loss computed in 
accordance with the limitations stated in the preceding paragraph. 
The net capital gain or loss, as reported for this period, excludes that 
received through partnerships and fiduciaries. It is not possible, by 
using the net capital gain and net capital loss on the returns for these 
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 1934-37 is not comparable with "Profit or loss from sale of real 
estate, stocks, bonds, etc.," "Capital net gain," or "Capital net loss" 
reported on returns for prior years. 



STATISTICS OF INCOME FOR 1949, PART 1 65 

Under the provisions of the Revenue Act of 1938 and of the Internal 
Revenue Code as originally enacted, the definition of capital assets 
is the same as that under the provisions of the Revenue Acts of 1934 
and 1936, except that property used in trade or business of a character 
which is subject to the allowance for depreciation is excluded; and 
securities (stocks and bonds) which became worthless during the 
taxable year are considered as loss from sales or exchanges of capital 
assets. The Revenue Act of 1941, amending the Code, excludes from 
capital assets an 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 income for the years 1938-41 differ from the per- 
centages of gains or losses from such sales to be taken into account 
for 1934-37, and the number of periods of time for which the assets 
were held are reduced from five to three. The percentages, varying 
according to the length of time the assets were held, are: 100 percent 
of the gain or loss from sales of capital assets held 18 months or less; 
66^^ percent of the gain or loss from sales of capital assets held over 
18 months but not over 24 months; 50 percent of the gain or loss from 
sales of capital assets held over 24 months. The net capital gain or 
loss is separated into short-term and long-term. Net short-term gain 
or loss is that from the sales or exchanges of capital assets held 18 
months or less, and net long-term gain or loss is that from the sales or 
exchanges of capital assets held over 18 months. Net short-term 
gain, net long-term gain, and net long-term loss are taken into account 
in computing current year net income. Net short-term loss, however, 
is not deductible in computing current year net income. 

The net short-term capital loss sustained in any taxable year 
1938-41, 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 1939-41, 
tabulated for Statistics of Income (see p. 70), 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 dis- 
regarded. The amounts of carryover 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 1939-41 with similar items 
on returns for 1938, it should be noted that the amounts for 1939-41 
are after the deduction for net short-term capital loss of preceding 
taxable year, whereas, in 1938, such a deduction was not allowable. 
The item "Current year net short-term capital gain," published in 
Statistics of Income for 1940 and 1941, is comparable with "Net 
short-term capital gain before deducting prior year net short-term 
capital loss," published in Statistics of Income for 1939, and with 



■66 STATISTICS OF INCOME FOR 1949, PART 1 

"Net short-term capital gain" published for 1938. The item "Net 
short-term capital loss of preceding taxable year deducted," published 
for 1940 and 1941, is comparable with "Prior year net short-term capi- 
tal loss deducted," published for the first time in 1939. Net long- 
term capital gain and loss for the 5^ears 1938-41 are comparable. 

The amounts of "Net short-term capital gain" and "Net long-term 
capital gain (or loss)" shown on the returns and tabulated for the 
income years 1938-41, are not comparable with "Net capital gain 
(or loss)" for the income years of 1934-37 because, for 1938-41, the 
periods of time for which the assets were held and the percentages of 
recognized gain or loss to be taken into account are changed; worthless 
stocks and bonds are included; the net short-term loss is disallowed 
as a deduction in any current year; the net long-term loss is fully 
deductible; and for the years 1939-41 the capital loss carryover is 
deducted from the short-term capital gain. Moreover, for the years 
1938-41, the net short-term capital gain and net long-term capital 
gain or loss include the net gain or loss to be taken into account from 
partnerships and common trust funds, whereas, for 1934-37, the net 
capital gain or loss excludes such gain or loss from partnerships and 
fiduciaries. It is not possible, by using the "Net short-term capital 
gain" and the "Net long-term capital gain (or loss)" to adjust 
"Total income," "Total deductions," and "Net income" for the 
income years 1938-41 so that they will be comparable with these 
items for the income years 1934-37. 

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 account as follows: 100 
percent of the gain or loss from sales of capital assets held 6 months 
or less (short-term) and 50 percent of the gain or loss from sales of 
capital assets held more than 6 months (long-term). Under this act, 
a nonbusiness debt which becomes totally worthless within the year 
is considered a loss from the sale of a capital asset held not more 
than 6 months; and certain distributions under employees' trust plans 
as specified under section 165, to the extent that the distributions 
exceed the amount contributed by the employee, are considered a 
gain from the sale of a capital asset held more than 6 months. 

Under this act, the short- and long-term capital gains and losses 
are combined with the capital loss carryover for the purpose of com- 
puting the net gain or loss from sales of capital assets. If the com- 
bination 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 tax is determined 
from tax table) computed without regard to capital gains and losses, 
whichever is smallest; if the combination results in a net gain, the 
amount thereof is included in income. 

Under certain circumstances gain or loss from the sale of property 
which is not a capital asset may be treated as gain or loss from the 
sale of a capital asset. Such gain or loss includes that from the sales 
of land and depreciable property used in busmess and from the cutting 
of timber under contract, if held more than 6 months. If the recog- 
nized gains upon sales or exchanges of such property plus the recog- 
nized gains from compulsory or involuntary conversion (through sei- 
zure, condemnation, destruction, fire, or theft) of property used in 



STATISTICS OF INCOME FOR 19 49, PART 1 67 

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 carryover from 1941 into 1942 
is a net short-term capital loss carryover; 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 5 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 carryovers from more than 1 year, they are allowed in the 
order in which they arose. The term "Net capital loss" means the 
excess of (1) the current year losses from sales or exchanges of capital 
assets over (2) the current year gains from such sales or exchanges 
plus the smaller of $1,000 or net income (or for 1944 and thereafter, 
adjusted gross income if 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 carryover, 
"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 carryover reported on the 1942 returns differs from that re- 
ported on the 1943-49 returns. The carryover reported on the 1942 
returns, a 1-year carryover 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 carryover reported on a return for 
1943 or later years is the cumulation of disallowed net capital losses 
sustained in the preceding 5-year period but not prior to January 1, 
1942. This carryover 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 carryover from any year, 
or any portion thereof, may be repeatedly reported in 5 succeeding 
years unless eliminated in the interim. The capital loss carryover 
reported on returns for 1942 through 1949 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 p. 70). 

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 1943-49, the "Net gain from sales of capital 
assets" is similar to that for 1942, except that the carryover is com- 
puted and used as described above. 



68 STATISTICS OF INCOME FOR 1949, PART 1 

The allowable deduction for a "Net loss from sales of capital assets" 
for 1942-49 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 deduc- 
tion for a net loss from sales of capital assets consists of the capital 
loss of that year; but for 1943-49, the allowable deduction may con- 
sist of the carryover, or the current year capital loss, or partly of the 
carryover and partly of the current year capital loss. 

The net gain or loss from sales of capital assets reported and tabu- 
lated for 1942-49 is not comparable with that from sales of capital 
assets reported for 1938-41 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 carryover; 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 1942-49. It is impossible to adjust "Total income," 
"Total deductions," or "Net income," for 1942-43, or adjusted gross 
income for 1944-49, so that they will be comparable with items for 
the years 1938-41. 

A summary of the provisions of the various revenue acts, pertaining 
to the treatment of gains and losses from sales of capital assets is 
presented in table D, pages 452-453. 

CAPITAL LOSS CARRYOVER 

In connection with the historical data for capital gains and losses, 
a resume of the capital loss carryover provisions and the method 
of tabulating the carryover for Statistics of Income will be of interest. 
The amount of capital loss carryover tabulated from individual returns 
and from taxable fiduciary returns for the income years 1939-49 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 suc- 
ceeding year is not deductible. Under this act, no benefit is derived 
from the carryover provision unless there is a net short-term capital 
gain in the succeeding year against which the carryover can be applied. 

Capital loss carryover is tabulated from returns with net gain 
from sales of capital assets for the income years 1939-42 and from 
returns with a net loss from such sales for the income year 1942; 
however, the tabulated amount of carryover is only the amount actually 
applied against the net short-term capital gain, that portion of the 
carryover in excess of the net short-term capital gain having been 
disregarded. Thus the carryover tabulated for these years is not, in 
all cases, the entire amount of carryover 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 carryover. The 
tabulated carryover is a net short-term capital loss carried over from 
the first preceding year and applied against the net short-term capital 
gain as provided under the 1938 act and, accordingly, is limited to the 
net income of the year in which the loss arose as well as to the net 
short-term capital gain of the year in which the carryover is used. 



STATISTICS OF INCOME FOR 19 49, PART 1 69 

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 5 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 carryover under the 
previous act wherein the carryover was composed of net short-term 
capital loss only and the net long-term capital loss was a deduction 
from total income. Furthermore, the carryover 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 5 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 carryover 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 carryover 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 5 succeeding years unless eliminated 
in the interim. 

The capital loss carryover is tabulated from all returns with net 
gain or with net loss from sales of capital assets for the income years 
1943-49. The amount is the entire carryover reported by the tax- 
payer whether or not it is offset by capital gains and/or other income 
of the current year. The carryover reported on the 1943 returns is 
the net capital loss sustained in 1942; the carryover 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 carryover reported on the 1945 returns is 
the net capital loss for 1944 together with the remaining disallowed 
capital loss of 1942 and of 1943 not eliminated by net capital gains 
of subsequent years, 1943 and 1944; and the carryover reported on 
the 1946 returns is the net capital loss for 1945 together with capital 
loss carryovers from 1942-44 not eliminated by capital gains for 
1943—45. The carryover reported on the 1947 and subsequent re- 
turns is the cumulation of capital losses sustained in the preceding 
5-year period which have not been absorbed by the net capital gains 
of succeeding years. Because of this amassment, a carryover, or any 
portion thereof, not eliminated within its 5-year period is repeatedly 
reported along with carryovers from subsequent years. 

The capital loss carryover tabulated from returns with a net gain 
from sales of capital assets for 1943-49 is entirely eliminated by cur- 
rent year capital gains. The capital loss carryover tabulated from 



70 



STATISTICS OF INCOME FOR 1949, PART 1 



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 ex- 
ceeding $1,000. In cases where the current year capital loss exceeds 
the $1,000 deduction from income, no part of the carryover is elim- 
inated. When the carryover consists of capital losses incurred in 
more than 1 year, the losses are eliminated in the order in which the 
capital loss arose. 

Capital loss carryover tabulated from individual and taxable fiduciary returns for 
1939-43 and from individual returns for 1944-49, by returns with net gain or with 
net loss from sales of capital assets and by returns with net income or adjusted gross 
income and returns with no net income or no adjusted gross income 

[In thousands of dollars] 



Income year 



Capital loss carryover tabulated from- 



Returns with net gain from sales of 
capital assets 



Total cap- 
ital loss 
carryover 



On returns 
with net 
income 
1939-43; 
adjusted 
gross 
income 
1944-49 



On returns 
with no 

net income 
1939-43; 

no adjusted 

gross 

income 

1944^9 



Returns with net loss from sales of 
capital assets 



Total cap- 
ital loss 
carryover 



On returns 
with net 
income 
1939-43; 
adjusted 

gross 
income 
1944-49 



On returns 
with no 

net income 
1939-43; 

no adjusted 

gross 

income 

1944-49 



Individual returns and tax- 
able fiduciary returns: 

1939__- - 

1940— - 

1941... - - 

1942 

1943 

Individual returns: 

1944... 

1945 - 

1946- 

1947.. - — 

1948-.. 

1949.. — - 



21, 601 

5,375 

3,977 

836 

19, 112 

11, 972 
27, 225 
19, 624 
14, 861 
20, 001 
20, 186 



21, 231 

5,036 

3,977 

836 

18, 898 

11, 749 
26, 976 
19, 624 
14, 589 
19, 481 
17, 992 



371 
339 



(Not tabulated) 



1, 



214 



222 

258 



272 

520 

2,194 



150, 617 

190, 396 
251, 346 
278, 228 
331, 896 
430, 449 
582, 989 



1,989 
144, 816 

187, 157 
244, 402 
273, 327 
288, 624 
422, 269 
558, 147 



5,801 

3,239 
6,944 
4,901 

43, 272 
8,180 

24, 842 



Capital loss carryover tabulated from taxable fiduciary returns for 1939-49, 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] 



Income year 



Capital loss carryover tabulated from— 



Returns with net gain from sales of 
capital assets 



Total cap- 
ital loss 
carryover 



On returns 
with net 
income 



On returns 

with no 
net income 



Returns with net loss from sales of 
capital assets 



Total cap- 
ital loss 
carryover 



On returns 
with net 
income 



On returns 

with no 
net income 



Taxable fiduciary returns: 

1939.. 

1940_._ 

1941... 

1942... 

1943. 

1944-. 

1945 

1946 

1947... 

1948 

1949.. 



943 

172 

240 

5 

2,054 

1,841 

5,086 

4,983 

2,678 

1,145 

2,163 



943 

172 

240 

5 

2,049 

1,841 

5,086 

4, 983 

2,678 

1,145 

2,163 



(Not tabulated) 



23 


23 


8,087 


7,130 


5,754 


5,754 


9,282 


9,282 


7,948 


7,948 


11,446 


11, 446 


10, 915 


10, 915 


10,903 


10,903 



957 



STATISTICS OF INCOME FOR 19 49, PART 1 



71 



PARTNERSHIP RETURNS OF INCOME, 1917-49 

Partnership returns of income, except for the war excess profits tax 
of 1917, are not subject to direct assessments of Federal income tax. 
However, every domestic partnership and every foreign partnership 
doing business in the United States or having an office or place of 
business therein is required to file a return of income on Form 1065 
(facsimile on pp. 499-506). "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 1949, 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 1949, 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 

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 

1949 929,488 



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 

1933 214,881 

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 officials of the Federal and State Govern- 
ments and to qualified representatives of accredited organizations 
upon the presentation of a written request addressed to the Commis- 
sioner of Internal Revenue. 



72 STATISTICS OF INCOME FOR 1949, PART 1 

The following data from individual income tax returns for 1927-42 
(except Form 1040A for 1941-42) are classified by States and Terri- 
tories, 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 1927-32 
and shown separately thereafter), earned income credit for 1934-42, 
net loss for prior year 1927-32, normal tax, surtax, 12^ percent tax 
on capital net gain for 1927-33, 12}^ percent tax credit for capital net 
loss for 1927-33, tax credit for earned income for 1927-31, alternative 
tax for 1938-42, and total tax. 

The number of returns mth net income and the amount of net 
income for 1927-42, personal exemption for 1937-42, credit for depend- 
ents for 1937-42, and total tax for 1941-42 (except Form 1040A for 
1941-42) are classified by States and Territories, by taxable and 
nontaxable returns, by net income classes, and by sex and family 
relationship. 

The amount of Government obligations owned and the wholly and 
partially tax-exempt interest received thereon as reported on indi- 
vidual returijs with net income of $5,000 and over for 1932-40 are 
classified by States and Territories and by net income classes. 

For 1941, the Source Book contains no data for individual returns. 
Form 1C40A, other than that published in the report. For 1942, the 
Source Book shows for Form 1040A the number of returns, amount 
of salaries, other income (dividends, interest, and annuities in one 
sum), gross income, personal exemption, credit for dependents, 
earned income credit, and optional tax classified by gross income 
classes, by taxable and nontaxable returns, and by sex and family 
relationslup, 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, 1949 



BASIC TABLES 



Simple and cumulative distributions of returns — by adjusted gross income classes: 

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

Sources of income, deductions, and tax — by adjusted gross income classes: 

2. Income, deductions, amount of exemption, and taxes. 

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

loss, deductions, taxpayments, and tax overpayment. 
Frequency distributions of returns — cross-classified: 

4. Number of returns — by adjusted gross income classes and by size of each 

specific source of income 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, 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 blindness, exemp- 

tions other than age or blindness, and frequency 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 or 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. 
Sole proprietorships — by selected industrial groups: 

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

businesses with net profit or with net loss. 

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

total receipts; businesses with net profit by industrial groups and 
businesses with net loss in aggregate. 

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

of net profit. 
Comparison of industrial groups for the businesses of sole proprietors, 1949 
and 1947. 

254677—54 6 73 



STATISTICS OF INCOME FOR 19 49, PART 1 



75 



Table 1. — Individual returns for 1949, by adjusted gross income classes: Simple 
and cumulative distributions of number of returns, adjusted gross income, and 
tax liability, with corresponding percentage distributions 

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



Adjusted gross income 
classes 1 



Number of returns 



Simple distribution 



Number 



Percent 
of total 



Cumulative distri- 
bution from highest 
income class 



Cumulative distri- 
bution from lowest 
income class 



Number 



Percent 
of total 



Number 



Percent 
of total 



Returns with adjusted gross 
income, taxable and non- 
taxable: 

Under 0.6 

0. Bunder 0.76 

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 6 * 

6 under 6 

6under 7 

7 under 8 

8 under 9 

9 under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 - 

15 under 20 

20 under 25 - 

25 under 30 - 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 - 

80 under 90. 

90 under 100-. 

100 under 150 

150 imder 200 

200 under 250 - 

250 under 300 

300 under 400 

400 under 500_ 

500 under 750 

750 under 1,000 

1,000 imder 1,500 

1,600 mider 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 6,000 

5,000 or more 



Total 

Returns with no adjusted 
gross income, nontaxable.' 

Grand total 



3,926,316 

1,371,118 

2, 418, .502 

2, 759, 312 

2,771,030 

2, 784, 338 

3, 007, 822 

3, 038, 948 

3, 068, 958 

3,127,366 

2, 902, 374 

5,151,314 

4,051,840 

2, 846, 680 

2, 088, 547 

2, 356, 936 

1,218,244 

637, 062 

373, 238 

252,314 

185, 416 

134, 444 

107, 744 

84, 126 

69, 842 

220, 420 

116,446 

65, 543 

71, 287 

34, 431 

18, 881 

11,215 

7,395 

4,982 

3,657 

8,028 

2,723 

1,189 

608 

641 

234 

280 

99 

68 

23 

20 

12 

3 

4 



51, 301, 910 
512, 214 



61, 814, 124 



7.65 

2.67 

4.71 

5.38 

6.40 

5.43 

5.86 

5.92 

5.98 

6.10 

5.66 

10.04 

7.90 

5.55 

4.07 

4.59 

2.37 

1.24 

.73 

.49 

.36 

.26 

.21 

.16 

.14 

.43 

.23 

.13 

.14 

.07 

.04 

.02 

.01 

.01 

.01 

.02 

.01 

(«) 

(•) 

(') 

m 
(«) 
(«) 

(•) 
(«) 
(») 
(•) 
(») 



100. 00 
(0 



o 



51, 301, 910 

47, 375, 594 

46, 004, 476 

43, 585, 974 

40, 826, 662 

38, 055, 632 

35, 271, 294 

32, 263, 472 

29, 224, 524 

26, 165, 566 

23, 028, 200 

20, 125, 826 

14, 974, 512 

10, 922, 672 

8, 075, 992 

5, 987, 445 

3, 630, 509 

2, 412, 266 

1, 776, 203 

1, 401, 966 

1, 149, 651 

964, 235 

829, 791 

722, 047 

637, 921 

668, 079 

347, 669 

231, 213 

166, 670 

94,383 

59, 952 

41,071 

29, 856 

22, 461 

17, 479 

13, 822 

5,794 

3,071 

1,882 

1,274 

733 

499 

219 

120 

62 

39 

19 

7 

4 



100. 00 

92.35 

89.67 

84.96 

79.58 

74.18 

68.76 

62.89 

56.97 

50.98 

44.89 

39.23 

29.19 

21.29 

15.74 

11.67 

7.08 

4.70 

3.46 

2.73 

2.24 

1.88 

1.62 

1.41 

1.24 

1.11 

.68 

.45 

.32 

.18 

.12 

.08 

.06 

.04 

.03 

.03 

.01 

.01 

w 
m 
(«) 
(') 
m 
(«) 
(«) 

C) 

(«) 
(«) 



3,926,316 
5, 297, 434 
7, 715, 936 
10, 475, 248 
13, 246, 278 
16,030,616 
19,038,438 
22, 077, 386 
25, 146, 344 
28, 273, 710 
31,176,084 
36, 327, 398 
40, 379, 238 
43, 225, 918 
45,314,465 
47,671,401 
48, 889, 645 
49, 526, 707 

49, 899, 945 
50, 152, 259 
50, 337, 675 
60, 472, 119 

50, 579, 863 
50, 663, 989 

50, 733, 831 
50, 954, 251 
51, 070, 697 
51,136,240 

51, 207, 527 
51,241,958 
51,260,839 
61,272,064 
51, 279, 449 
51, 284, 431 
51,288,088 
61,296,116 
51, 298, 839 
51, 300, 028 

51. 300, 636 
51,301,177 
61,301,411 
61,301,691 

51. 301, 790 
61, 301, 848 
51,301,871 
51,301,891 
51, 301, 903 
51,301,906 
51, 301, 910 



7.65 
10.33 
15.04 
20.42 
25.82 
31.25 
37.11 
43.03 
49.02 
55.11 
60.77 
70.81 
78.71 
84.26 
88.33 
92.92 
95.30 
96.54 
97.27 
97.76 
98.12 
98.38 
98.59 
98.76 
98.89 
99.32 
99.56 



99.92 
99.94 
99.96 
99.97 
99,97 
99.99 



99.99 



99.99 



100. 00 



For footnotes, see pp. 192-194; for extent to which data are estimated, see pp. 54-62. 



76 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 1. — Individual returns for 1949, 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 thousand 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 



Percent 
of total 



Returns with adjusted gross 
income, taxable and non- 
taxable: 

Under 0.6 

0.6 under 0.75 

0.75 under 1 

I under 1.25 

1.25 under 1.5 

1.5 under 1.75 

1.75 under 2- 

2imder 2.25 

2.26 under 2.5 

2.5 under 2.75 

2.75 under 3 

3 under 3.5 

3.5imder 4 

4 under 4.5 

4.5 under 5 < 

6 under 6 

Bunder 7 

7 under 8 

8 under 9 

9 under 10 

10 under 11 

II under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

lOOxmder 150 

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200imder250 

250 under 300 

300 under 400 

400 under 500 

600 under 750 

750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 or more 

Total 

Returns vrith no adjusted 
gross income, nontaxable.' 

Grand total 



1, 326 
924 
2, 123 
3, 108 
3, 802; 

4, 520 

5, 640 

6, 451 
7, 284, 
8, 205 
8, 337, 

16, 695 
16, 137 
12, 058 
9, 949 
12, 829: 
7, 846, 
4, 749 
3, 159 
2, 386 
1, 940, 
1, 542 
1, 342 
1, 134 
1,011 
3, 783, 
2,688 

1, 78" 

2, 446, 
1, 529, 
1, 029, 

724, 
551 
422, 
346, 
961 
466 
263; 
165; 
184; 
104 
167; 

86; 

69 
39 
48 
42 
12 
43 



161,373,205 
8 799, 280 



0.82 

.57 

1.32 

1.93 

2.36 

2.80 

3.50 

4.00 

4.51 

6.08 

5.17 

10.36 

9.38 

7.47 

6.17 

7.95 

4.86 

2.94 

1.96 

1.48 

1.20 

.96 

.83 

.70 

.63 

2.34 

1.60 

1.11 

1.52 

.95 

.64 

.45 

.34 

.26 

.21 

.60 

.29 

.16 

.10 

.11 

.06 

.10 

.05 

.04 

.02 

03 

.03 

.01 

.03 



100.00 



'160,573,925 



(') 



161,373 

160, 046 

159, 121 

156, 998 

153, 890; 

150, 087, 

145, 567, 

139, 926 

133, 475 

126, 190 

117, 985; 

109, 648 

92, 952, 

77, 815, 

65, 756, 

65, 807 

42, 978 

35, 132 

30, 383 

27, 223 

24, 837, 

22, 896, 

21,363 

20,011 

18, 877, 

17, 865 

14, 082 

11,493 

9, 705, 

7, 259, 

5, 729, 

4, 700 

3, 975, 

3, 423; 

3,001 

2, 665, 

1, 694 

1, 228, 

964, 

799 

614 

509 

341 

256, 

186, 

146, 

98; 

55, 
43; 



100. 00 

99.18 

98.60 

97.29 

95.36 

93.01 

90.21 

86.71 

82.71 

78.20 

73.11 

67.95 

57.60 

48.22 

40.75 

34.68 

26.63 

21.77 

18.83 

16.87 

15.39 

14.19 

13.23 

12.40 

11.70 

11.07 

8.73 

7.12 

6.01 

4.60 

3.66 

2.91 

2.46 

2.12 

1.86 

1.65 

1.06 

.76 

.60 

.50 

.38 

.32 

.21 

.16 

.12 

.09 

.06 

.03 

.03 



1 


326, 


2 


251, 


4 


374, 


/ 


483, 


11 


286, 


16 


805, 


21 


446, 


27 


898, 


36 


182, 


43 


387, 


51 


725, 


68 


420, 


83 


657, 


96 


616, 


105 


565, 


118 


394, 


126 


240, 


130 


990, 


134 


149, 


136 


535, 


138 


476, 


140 


019, 


141 


361, 


142 


496, 


143 


607, 


147 


290, 


149 


879, 


151 


667, 


154 


114, 


1,55 


643, 


156 


672, 


167 


397, 


167 


949, 


168 


371, 


1,58 


717, 


1,59 


678, 


160 


145, 


160 


409, 


160 


674, 


160 


768, 


160 


863, 


161 


031, 


161 


117, 


161 


187, 


161 


226, 


161 


276, 


161 


317, 


161 


330, 


161 


373, 



0.82 
1,40 
2.71 
4.64 
6.99 
9.79 
13.29 
17.29 
21.80 
26.89 
32.06 
42.40 
51.78 
69.26 
65.42 
73.37 
78.23 
81.17 
83.13 
84.61 
85.81 
86.77 
87.60 
88.30 
88.93 
91.27 
92.88 
93.99 
95.50 
96.45 
97.09 
97.54 
97.88 
98.14 
98.35 
98.95 
99.24 
99.40 
99.50 
99.62 
99.68 
99.79 



99.91 
99.94 
99.97 
99.97 
100.00 



For footnotes, see pp. 192-194; for extent to which data are estimated, see pp. 54-62. 



STATISTICS OF INCOME FOR 19 49^ PART 1 



77 



Table 1. — Individual returns for 1949, by adjusted gross income classes: Simple 
and cumulative distributions of number of returns, adjusted gross income, and 
tax liability, with corresponding percentage distributions — Continued 

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





Adjusted gross income 
classes ' 


Tax liability » 






Simple distribution 


Cumulative distri- 
bution from highest 
income class 


Cumrlative distri- 
bution from lowest 
income class 






Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 




1 


Returns with adjusted gross 
income, taxable and non- 
taxable: 
Under 6 














1 


? 


0.6 under 0.75 .--... _ 


2, 453 

35, 984 

80, 562 

110, 540 

163,245 

231, 228 

294, 659 

355, 421 

419, 876 

455, 824 

953, 481 

965, 921 

853, 713 

755, 465 

1, 125, 993 

765, 667 

502, 994 

357, 962 

286, 690 

243, 385 

204, 851 

186, 196 

165, 046 

152, 419 

625, 709 

491, 165 

378, 482 

593, 440 

429, 095 

321, 978 

245, 790 

199, 181 

159, 445 

135, 971 

407, 379 

216,042 

130, 760 

84, 068 

97, 470 

57, 671 

96, 429 

52, 036 

40, 342 

23, 689 

30, 136 

22, 737 

6,941 

22, 614 


0.02 

.25 

.55 

.76 

1.12 

1.59 

2.03 

2.44 

2.89 

3.14 

6. 56 

6.64 

5.87 

5.20 

7.75 

5.27 

3.46 

2.46 

1.97 

1.67 

1.41 

1.28 

1.14 

1.05 

4.30 

3.38 

2.60 

4.08 

2.95 

2.21 

1.69 

1.37 

1.10 

.94 

2.80 

1.49 

.90 

.58 

.67 

.40 

.66 

.36 

.28 

.16 

.21 

.16 

.05 

.16 


14, 538, 141 

14, 535, 692 

14, 499, 708 

14, 419, 146 

14, 308, 606 

14,145,361 

13, 914, 133 

13, 619, 474 

13, 264, 053 

12, 844, 177 

12, 388, 353 

11, 434, 872 

10, 468, 951 

9, 615, 238 

8, 859, 773 

7, 733, 780 

6, 968, 113 

6,465,119 

6, 107, 157 

5, 820, 467 

5, 577, 082 

5, 372, 231 

5,186,035 

5, 020, 989 

4, 868, 570 

4, 242, 861 

3, 751, 696 

3, 373, 214 

2, 779, 774 

2, 350, 679 

2, 028, 701 

1,782,911 

1, 583, 730 

1, 424, 285 

1, 288, 314 

880, 935 

664, 893 

534, 133 

450, 065 

352, 595 

294, 924 

198, 495 

146, 459 

106, 117 

82, 428 

52, 292 

29, 555 

22, 614 


100. 00 

99.98 

99.74 

99.18 

98.42 

97.30 

95.71 

93.68 

91.24 

88.35 

85.21 

78.65 

72.01 

66.14 

60.94 

53.20 

47.93 

44.47 

42.01 

40.04 

38. 36 

36.95 

35. 67 

34.54 

33.49 

29.18 

25.81 

23.20 

19.12 

16.17 

13.95 

12.26 

10.89 

9.80 

8.86 

6.06 

4.57 

3.67 

3.10 

2.43 

2.03 

1.37 

1.01 

.73 

.57 

.36 

.20 

.16 


2, 453 

38, 437 

118,999 

229, 539 

392, 784 

624, 012 

918, 671 

1, 274, 092 

1, 693, 968 

2, 149, 792 

3, 103, 273 

4, 069, 194 

4, 922, 907 

5, 678, 372 

6, 804, 365 

7, 570, 032 

8, 073, 026 
8, 430, 988 
8, 717, 678 

8, 961, 063 
9, 165, 914 

9, 352, 110 
9, 517, 156 
9, 669, 575 

10, 295, 284 

10, 786, 449 
11,164,931 

11, 758, 371 
12, 187, 466 

12, 509, 444 
12, 755, 234 

12, 954, 415 
13, 113, 860 

13, 249, 831 
13, 657, 210 

13, 873, 252 

14, 004, 012 
14, 088, 080 
14,185,550 
14, 243, 221 
14, 339, 650 
14, 391, 686 
14, 432, 028 
14,455,717 
14, 485, 853 
14, 508, 590 
14, 515, 531 
14, 538, 141 


0.02 
.26 
.82 
1.58 
2.70 
4.29 
6.32 
8.76 
11. 65 
14.79 
21.35 
27.99 
33.86 
39.06 
46.80 
52.07 
55.53 
57.99 
59.96 
61.64 
63.05 
64.33 
65.46 
66.51 
70.82 
74.19 
76.80 
80.88 
83.83 
86.05 
87.74 
89.11 
90.20 
91.14 
93.94 
95.43 
96.33 
96.90 
97.57 
97.97 
98.63 
98.99 
99.27 
99.43 
99.64 
99.80 
99.84 
100. 00 


2 


1 


75 under 1 - . 


3 


4 




4 


5 


1.25 under 1. 5-- 


5 


fi 


1 5 under 1.75 


6 


7 


1 75 under 2 


7 


8 


2 under 2.25 . ... 


8 


9 


2.25 under 2.5 


9 


10 


2 5 under 2.75 ... 


10 


11 


2.75 under 3 


11 


12 


3 under 3.5.. 

3 5 under 4 .. 


12 
13 


14 


4 under 4.5 . 


14 


^'l 




15 


16 


5 under 6 


16 


17 


6 under 7 


17 


18 


7 under 8 


18 


19 


8 under 9 


19 


?0 


9 under 10 .. ... 


20 


?1 


10 under 11 ... 


21 


1? 


11 under 12 . - 


22 


?3 


12 under 13 _ 


23 


''4 


13 under 14 .. .. 


24 


?5 




25 


''6 


] 5 under 20 . 


26 


97 


20 under 25 .. .. . 


27 


■JS 


25 under 30 


28 


29 


30 under 40 

40 under 50 - ... 


29 
.30 


31 


50 under 60 ... ... ... 


31 


3? 


60 under 70 ... 


32 


33 


70 under 80 


33 


34 


80 under 90 ... .. ... 


34 


35 


90 under 100 ... . 


35 


36 


100 under 150 


36 


37 


150 under 200 . . 


37 


38 


200 under 250 


38 


39 


250 under 300 


39 


40 


300 under 400 . 


40 


41 


400 under 500 . . ... 


41 


4? 


500 under 750 


42 


43 


750 under 1,000 


43 


44 


1,000 under 1,500 


44 


45 


1,500 under 2,000 - 


45 


46 


2,000 under 3,000 


46 


47 


3,000 under 4,000 


47 


48 


4,000 under 0,000 . 


48 


49 


5,000 or more 


49 




Total 




RO 


14, 538, 141 


100. 00 










50 


51 


Returns with no adjusted 
gross income, nontaxable. 5 










.51 


















*i? 


14, 538, 141 


100.00 










52 






1 1 







For footnotes, see pp. 192-194; for extent to which data are estimated, see pp. 54-62. 



78 



STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 1949, PART 1 



79 



CO CO CO CO CO ^ "^ Tti Wi 4< '^ -5^ •* -^ -^ kS lO uo »0 lO lO lO ic lO lO to O CO (O CO <0 «o CO CO «o 



10, 672 

6,725 

4,308 

2,512 

2,517 

1,431 

2,710 

1,043 

1,564 

124 

479 

54 

125 

50 




763, 734 

50, 057 

12, 072 

22, 190 

21, 333 

17, 544 

14, 530 

11,317 

8,132 

8,750 

7,529 

3,080 

6,954 

4,146 

(33) 

17, 995 


CO 
OS 


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36, 687 

18,466 

8,554 

5,416 

6,740 

3,722 

4,612 

1,951 

2,324 

200 

78 

49 


CO 
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80 



STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 1949, PART 1 



81 



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82 



STATISTICS OF INCOME FOE 1949, PART 1 









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98 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 4. — Individual returns for 1949, by adjusted gross income classes and by size 

distributions 



[Classes in thousands 



Adjusted gross in- 
come classes ' 



Number of 
taxable 
and non- 
taxable 
returns 



Size of specific 



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 



Number of returns with 



No adjust ed gross 

1000016.' 

Under 0.6 

0.6 under 1 

1 under 1.5 

1.5imder 2 

2 under 2.5 

2.5 under 3 

3 under 4 

4 under 5 * : 

Sunder 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 
income." 

Under 0.6 

0.6 under 1 

1 under 1.5 

1.5 under 2 

2 under 2.5 

2.5 under 3 

3 under 4 

4under 5 ^ 

Simder 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 - 



66, 858 

3, 299, 290 
2. 914, 808 
4, 424, 348 

4, 860, 274 
5. 375, 630 

5, 456, 486 
8, 446, 476 
4, 473, 857 
3, 133, 980 

978, 976 
591, 214 
105, 705 
30, 089 
9,483 
269 



44, 167, 831 



35 6, 043 

354, 990 

24, 170 

22. 340 

18, 540 

15, 270 

3S 10, 064 

35 10, 830 

35 7, 030 

35 10, 230 

4,734 

4,782 

1,176 

281 

137 

13 

1 



490, 631 



35 5, 274 

520, 200 

25. 130 

26, 880 

18, 870 

14, 310 

35 12, 680 

35 13, 412 

35 6, 684 

35 5, 464 

3,770 

4,738 

790 

265 

127 

5 



35 6, 274 

543, 980 

24, 540 

23, 270 

18, 110 

15,970 

35 10, 700 

35 9, 800 

35 6, 545 

35 5, 360 

3,110 

3,998 

710 

230 

94 

2 

2 



35 4, 884 

598, 790 

26, 720 

24, 810 

17, 190 

35 13. 270 

35 6, 774 

35 11,468 

35 7, 594 

35 4, 150 

2,550 

3,376 

628 

169 

94 



35 5, 594 

652, 940 

30, 280 

22, 244 

17,480 

35 12, 090 

35 6, 850 

35 10, 548 

35 3, 720 

« 2, 650 

2, 390 

2,278 

516 

149 

58 



599 672,695 722,468 769,787 3,858,837 4,523.271 



35 13, 039 

608, 180 

2, 750, 930 

177, 720 

96, 164 

57, 844 

46, 926 

46, 512 

22, 343 

15, 096 

10, 032 

10, 690 

2,489 

626 

233 

11 

2 



35 8, 634 

35 11,070 

20, 108 

4, 074, 404 

171,260 

81, 694 

45, 834 

47, 208 

22, 711 

18, 058 

9,734 

9,944 

1,926 

499 

181 

4 

2 



Number of returns 



29, 202 35 9 394 



72, 004 
164, 402 
224, 268 
228, 770 
234, 290 
230, 010 
502, 294 
403, 350 
560, 178 
378, 190 
458, 144 
120,893 
38, 044 
12, 077 
356 
110 



3,656,582 1,160,851 



32, 340 

53, 970 

72, 370 

67, 720 

79, 270 

90,812 

196, 236 

162, 350 

207. 314 

108, 890 

70, 934 

7,819 

1,212 

219 



35 3, 972 

14, 464 

23, 970 

32, 924 

39, 370 

35, 100 

34, 530 

82, 560 

61, 744 

86, 002 

53, 572 

43, 806 

5,922 

983 

166 

3 



519, 088 



35 3, 786 

35 8, 950 
35 13, 540 

22, 900 

23, 330 
19, 140 
19, 004 
47, 558 
39, 662 
47, 134 
32, 874 
31, 144 

4,508 

724 

129 

1 

1 



314, 385 



35 2, 028 

35 5, 250 

35 13, 930 

35 13, 930 

14, 600 

35 13, 640 

14, 1.30 

25, 854 

22, 506 

32, 100 

22, 358 

24, 718 

3,484 

638 

108 

3 



209, 277 



35 1, 301 

35 3, 450 

35 12, 470 

35 13, 054 

35 11, 100 

35 10, 510 

35 8, 400 

21,550 

IS, 244 

24, 290 

16, 884 

19, 766 

3,175 

476 

98 

1 

1 



164, 770 



35 3, 816 

35 5, 350 
42, 584 
37, 190 
34, 280 
29, 380 
23, 290 
50, 624 
41, 210 
64, 114 
48, 226 
63,114 
11, 357 
2,081 
335 
5 
1 



456, 957 



35 1, 222 

35 1, 850 

35 2, 844 

29,410 

17, 380 

15, 430 

35 10, 234 

21,748 

15, 292 

32, ,534 

26, 024 

38, 102 

8,100 

1,543 

275 

2 

1 



221, 991 



For footnotes, see pp. 192-194; for extent to which data are estimated, see pp. 54-62. 



STATISTICS OF INCOME FOR 1949, PART 1 



99 



of each specific source of income or loss comprising adjusted gross income: Frequency 
of returns 

of dollars] 



source 




1.6 

under 

2 


2 

under 

2.5 


2.5 

under 

3 


3 

under 

4 


4 

under 

5 


6 

under 

10 


10 

under 

26 


25 

under 

60 


50 

under 

100 


100 

or 

more 




salaries and wages 




36 6, 200 

35 2, 910 

35 6, 120 

29.380 

4, 442, 540 

179, 268 

74, 688 

69, 640 

28, 074 

20,354 

9,876 

8,684 

1,492 

435 

129 

4 

1 


35 3, 320 

35 2, 470 

35 3, 550 

35 13, 020 

35, .320 

4, 913, 314 

189, 846 

107, 648 

30, 178 

21, 608 

10, 940 

8,924 

1,660 

406 

140 

4 


36 1, 964 

35 1, 480 

35 1, 900 

35 4, 130 

35 13, 200 

49, 180 

4,966,416 

278, 410 

52, 254 

25, 098 

10, 914 

8,182 

1,494 

368 

94 

4 

2 


35 4, 092 

36 1,690 

(38) 

35 4, 190 

35 8, 520 

18, 750 

75, 458 

7, 772, 240 

293, 433 

83, 288 

24, 614 

17, 274 

2,902 

748 

197 

6 

3 


(38) 

(38) 
(38) 

35 1, 260 

35 1, 500 

35 2, 480 

35 8, 860 

69, 890 

3, 925, 066 

220, 074 

29, 086 

15,176 

2,164 

528 

170 

7 

3 


(38) 

(38) 
(38) 
(38) 

35 1, 550 

35 2, 180 

35 1.340 

35 8, 640 

67, 049 

2, 702, 106 

851,678 

111,196 

9,129 

2,263 

750 

26 

10 


(38) 

(38) 
(38) 
(38) 
(38) 
(38) 
(38) 
(38) 
(38) 
(38) 
6,498 

380, 890 

33, 986 

5,268 

1,411 

39 

21 


(38) 
(38) 


(38) 




1 

? 






3 








4 








<i 








6 








7 


(38) 
(38) 
(38) 
(38) 
1,062 

44, 412 

10, 4.63 

1,862 

49 

13 






8 






q 






10 






11 


(38) 

241 

7,394 

2,487 

38 

12 


37 

1,319 

57 

16 


12 
13 
14 
15 
16 
17 






4, 867, 796 


5, 342, 348 


6, 415, 080 


8, 308, 495 


4, 277, 916 


3, 760, 657 


429, 484 


58, 112 


10, 228 


1,428 


18 


with dividends 36 




(38) 

(38) 
(38) 

35 1, 230 

18, 890 

35 13, 520 

85 9. 520 

14,210 

35 11, 715 

18,310 

14, 762 

25, 386 

6,176 

1,194 

211 

4 

1 


(38) 

(38) 
(3S) 

35 1, 200 

35 1, 830 

15,660 

35 10, 540 

35 11. 714 

35 5, 483 

35 9, 490 

10,904 

19, 810 

5,442 

1,103 

183 

1 

1 


(38) 
(38) 


(38) 

(38) 
(38) 
(38) 
(38) 

35 1, 420 

35 2, 670 

16,970 

'5 11,225 

35 10,810 

10,324 
23, 076 

7,223 

1,557 

248 

3 


(38) 
(38) 


(38) 

(38) 
(38) 
(38) 


(38) 


(38) 


(38) 


(38) 


1 

9 


(38) 


(38) 






3 




(38) 






4 


(38) 

35 6. 650 
35 10, 940 

35 4, 950 

36 8, 320 
7,558 

15, 010 

4,592 

913 

174 

1 

1 










5 


(38) 

(38) 

35 1,470 

35 6, 954 

35 11, 680 

6,774 

16, 184 

5,694 

1,394 

218 

5 


(38) 
(3«) 
(38) 

36 1, 677 

35 11, 050 

18, 670 

42, 180 

19, 064 

4,806 

897 

16 

6 










ft 


(38) 
(38) 
(38) 
(38) 

35 370 

24, 706 

21,712 

8,888 

1,609 

16 

4 








7 








8 


(36) 


(38) 


(38) 


9 

in 








11 


35 188 

6,541 

7,626 

1,908 

30 

6 


(38) 

'5 84 

2,875 

2,839 

34 

2 


31" 

2,460 

231 

86 


12 
13 
14 
15 
16 
17 






133, 423 


94, 721 


60, 661 


86, 546 


51,316 


99, 667 


67, 730 


16,399 


5,968 


2,843 


18 



100 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 4, — Individual returns for 1949, by adjusted gross income classes and by size 

distributions of 
[Classes in thousands 



Adjusted gross in- 
come classes i 



Number of 
taxable 
and non- 
taxable 
returns 



Size of specific 



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. 5 

Under 0.6 

0.6 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 
income. 5 

Under 0.6 

0.6 under 1 

1 under 1.5 

1.5 under 2 

2 under 2.5 

2.5 under 3 

3 under 4 

4 under 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 

Total 



Number of returns 



35, 565 

120, 734 

265, 952 

352, 198 

355, 842 

348, 278 

355, 798 

725, 276 

550, 006 

684, 358 

374, 180 

399, 002 

102, 939 

32, 952 

11, 036 

340 

110 



4, 714, 567 



35 11, 113 

67, 654 

123, 770 

169, 724 

174, 510 

188, 612 

208, 558 

428, 304 

316, 082 

389, 326 

180, 408 

123, 866 

18, 073 

3,940 

861 

12 

7 



2, 404, 820 



35 6, 668 

25, 980 
49, 280 
64, 040 
60, 654 
56, 550 
58, 794 

122, 910 
89, 970 

104, 222 

60, 354 

60,892 

11, 258 

2,611 

607 

5 



774, 795 



35 3, 768 

15 10, 970 

31, 790 

30, 160 

34, 020 

30, 520 

26, 088 

54, 460 

44, 823 

48, 474 

33, 228 

38, 682 

8,253 

2,074 

472 

11 

1 



397, 794 



35 3, 428 

35 7, 190 

17, 470 

21,354 

19, 800 

20, 904 

15,440 

33, 190 

23, 458 

33, 370 

21, 506 

26, 932 

6,353 

1,693 

427 



252, 526 



35 1, 822 

35 4, 270 
35 11,934 
35 10, 750 
35 13, 150 
35 12, 550 

36 9, 640 
20, 384 
18, 1.39 
20, 094 
14, 098 
19, 760 

5,431 

1,404 

329 

4 

1 



163, 760 



35 4, 319 

35 3, 530 

29, 640 
38, 850 

30, 468 
22, 698 
21, 190 
42, 254 
32, 658 
50, 192 
33, 932 
57, 088 
17, 321 

5,076 

1,383 

25 

4 



390, 628 



35 2, 110 

(38) 

35 1, 628 

15, 280 

35 13, 920 

35 8, 570 

35 7, 694 

35 11, 704 

35 10, 049 

15, 530 

12, 562 

25. 320 

10, 002 

3,279 

974 

26 



139, 516 



Number of returns with 



35 2, 642 

23, 820 

54, 630 

83,810 

75, 720 

57, 840 

42, 770 

65, 744 

45, 707 

43, 440 

18, 862 

21, 008 

6,264 

2,368 

1,095 

36 

12 



545, 76S 



(38) 

35 10, 210 

35 6, 200 

35 10, 030 

35 9, 420 

35 9, 270 

35 7, 010 

15,110 

35 7, 850 

35 8, 100 

3,568 

2,774 

596 

149 

52 

1 

1 



91, 171 



(38) 

35 4, 200 

35 5, 600 

35 4,810 

35 5, 020 

35 2, 420 

35 5, 230 

35 9, 850 

35 8, 230 

35 5, 870 

2,130 

2,274 

604 

169 

65 

2 



56, 924 



(38) 
35 1,810 

35 4, 610 

35 5, 610 

35 2, 000 

35 3, 230 

35 1, 630 

35 3, 810 

35 3, 240 

35 5, 420 

2,380 

1,538 

426 

163 

47 

3 



35, 937 



(38) 

35 2, 800 
35 4, 000 

35 6, 010 

35 3, 200 

35 3, 220 

35 3, 010 

35 4, 220 

35 1, 630 

35 2, 430 

1,500 

2,078 

518 

203 

75 

2 

1 



34, 907 



(38) 

35 2, 600 

35 3, 800 

35 3, 820 

35 4, 620 

35 2, 420 

35 2, 630 

35 3,214 

35 1,630 

35 2, 090 

35 860 

1,180 

392 

111 

56 

1 



29, 834 



35 2, 200 

29, 400 

21,100 

35 12, 420 

35 12, 630 

35 7, 830 

35 10, 080 

35 9, 441 

35 7, 750 

3.334 

4, 126 

1,300 

484 

178 

5 

1 



122, 920 



(38) 



31, 630 

14, 820 

35 9, 020 

35 6, 420 

35 7, 820 

35 4, 445 

35 3, 850 

1,760 

1,888 

650 

224 

98 

4 

1 



83, 670 



For footnotes, see pp. 192-194; for extent to which data are estimated, see pp. 54-62. 



STATISTICS OF INCOME FOR 1949, PART 1 



101 



of each specific source of income or loss comprising adjusted gross income: Frequency 
returns — Continued 
of dollars] 



source 




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 

uuder 

100 


100 

or 

more 




with interest 36 




36 1,421 

(38) 
(38) 

35 1, 420 
35 8, 290 

35 2,814 

36 5, 100 

35 5, 780 

36 3, 984 
36 9, 630 

6,648 

14, 386 

6,194 

2,324 

767 

17 

3 


(38) 

(38) 
(38) 
(38) 
(38) 

36 4, 220 
35 2, 054 

35 2, no 

36 4, 418 
35 4,370 

4,214 

8,690 

4,070 

1,718 

601 

18 

3 


(38) 


(38) 

(38) 
(38) 
(38) 
(38) 
(38) 
(38) 

35 2, 690 

35 2, 294 

35 3, 130 

2,440 

7,146 

4,497 

2,019 

805 

23 

3 


(38) 


(38) 


(38) 


(38) 






1 






<> 






(38) 










3 


(38) 
(38) 
(38) 
(38) 

35 1, 440 

35 2, 137 

35 2, 160 

2,220 

6,132 

3, 258 

1,429 

490 

18 

1 


(38) 










/) 


(38) 
(38) 
(38) 
(38) 
(38) 

35 2, 020 
1,370 
5,302 
4,228 
2,743 
1,470 
59 
14 










5 












g 












7 


(38) 

35 1, 651 

35 1, 630 

1,160 

3,794 

2,471 

1,231 

554 

12 

6 










s 


(38) 
(38) 
(38) 

1,112 

1,426 

1,208 

931 

51 

24 


■ 38) 


(38) 




9 

10 








11 








1'> 


35 104 

178 

298 

29 

19 






n 


24 
79 
14 

8 


1 

18 
8 
6 


14 
15 
16 
17 


69,038 


37, 116 


21,799 1 26,235 


12, 806 


17, 602 


5,297 


674 


128 


33 


18 


annuities and pensions 




(38) 


(38) 




(38) 


(38) 


(38) 










J 












T 






















3 


(38) 

23, 820 
36 9, 630 
35 3, 610 
35 5, 810 

35 5, 809 

36 2, 830 
1,190 
1,540 

324 

198 

89 

1 




















i 


(38) 

36 5, 800 
35 3, 000 
35 3, 220 
35 1, 420 

(38) 
35 610 

930 

248 

108 

67 

4 


















5 


(38) 

35 2, 400 
35 1,210 

(38) 
(38) 

35 350 
35 460 

35 148 

68 
35 

1 
















6 
















7 


35 1,400 

(38) 

35 1, 230 

35 410 

35 690 

326 

133 

66 

1 

1 














H 


(38) 
(38) 
35 180 
35 620 
35 160 
72 

42 

1 


(38) 
(38) 

35 570 

36 760 
342 
171 
121 

2 
1 










4 










10 


(38) 
35 150 

206 

86 

76 

4 

3 








11 








1'> 


36 24 

23 
23 

1 
2 






1^ 


6 
5 
3 
1 




14 
15 
16 
17 










35,862 


16, 637 


6,902 


4,877 


2,495 


3,009 


545 


73 


15 




U 



102 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 4. — Individual returns for 1949, by adjusted gross income classes and by size 

distributions of 

[Classes in thousands 





Adjusted gross in- 
come classes i 


Number of 
taxable 
and non- 
taxable 
returns 


Size of 




Under 
0.1 


0.1 

under 

0.2 


0.2 

under 

0.3 


0.3 

under 

0.4 


0.4 

under 

0.5 


0.5 

under 

1 


1 

under 

1.5 




No adjusted gross 

income.5 
Under 0.6 


Number of returns with 


1 


41, 570 

168, 720 

281, 194 

354, 840 

316, 298 

305, 334 

311,014 

594, 370 

410, 296 

371, 698 

187, 848 

195, 008 

48, 706 

14, 540 

4,731 

144 

52 


35 6, 421 

29, 200 

26, 560 

46, 410 

54, 804 

57, 694 

67, 154 

152, 460 

94, 752 

72, 260 

27, 622 

19, 176 

4,060 

1,039 

316 

13 

2 


35 5, 384 

27, 920 

36, 800 

49, 480 

48, 230 

58, 330 

63. 374 

lOO; 534 

69, 434 

59, 038 

23, 370 

16, 120 

2,986 

753 

235 

8 

3 


35 4, 031 

26,860 

28,880 

36, 178 

35, 260 

32, 520 

40, 664 

79, 234 

52, 701 

43, 242 

17, 624 

13, 648 

2,654 

633 

183 

5 

3 


35 5, 638 

26, 060 

24, 280 

29, 460 

29, 830 

29, 850 

29, 180 

56, 478 

35, 140 

33, 460 

14,020 

11, 2.56 

2,114 

554 

164 

6 

2 


35 3,360 

25, 020 

23, 660 

25, 014 

18, 940 

19, 024 

18. 898 

40, 564 

25, 620 

20, 950 

10, 300 

9,112 

1,894 

394 

143 

8 

2 


35 7, 394 

29,800 

135, 540 

75, 084 

50, 394 

46, 222 

40, 660 

73, 308 

65, 818 

60. 708 

3i; 428 

31, 530 

6,024 

1,607 

452 

16 

9 


'5 3, 852 

'3 2, 230 

35 3, 390 

90, 000 

29, 950 

20, 430 

14, 754 

28, 224 

21.296 

23, 328 

16,048 

17, 718 

4,140 

1,057 

319 

9 

1 


5 

4 

« 

7 
S 


0.6 under 1 

1 under 1.5... 

1.5 under 2 

2 under 2.5 

2.5 under 3. ._ 


9 
SO 


4 under 5 * 


11 




12 
13 
14 
15 
16 
17 


10 under 25 

25 under 50 

50 under 100 

100 under 500 

500 under 1,000 

1,000 or more 

Total - 

No adjusted gross 

income.* 
Under 7* 


18 


3, 606, 363 


659, 943 


570, 999 


414, 320 


327, 492 


242, 903 


655, 994 


276, 746 




Number of returns with 


19 

20 


27, 428 

756, 874 
40,484 
36, 408 
12, 442 


33 5, 248 

288, 896 
12, 500 
8,492 
2,105 


36 4,310 

165, 136 
8, 1.34 

5, 700 
1,532 


35 2, 464 

95, 510 
4,880 
3.974 
1,140 


35 2, 720 

64, 584 

3,870 

3,218 

990 


(38) 

42,998 

2,180 

2,776 

660 


35 5, 270 

73, 040 
5, 560 
6,438 
2,132 


35 1, 544 

35 13, 058 
1,600 
2,378 
1, 1.38 


21 
22 
23 


7 under 10. 

10 under 25 




Total 

No adjusted gross 

income.5 
Under 0.6 


24 


873, 636 


317, 241 


184, 812 


107, 968 


75, 382 


49, 604 


92,440 


19. 718 














N 


amber of rt 


-turns with 


1 

2 


13, 088 

389, 892 

537, 540 

805, 680 

747, 886 

647. 414 

553, 728 

740, 946 

452, 168 

398, 716 

238, 300 

241, 386 

41, 401 

8,040 

1,597 

32 

13 


»5 1,320 

40, 098 

14, 990 

35 13, 970 

33 11,050 

3s 13, 220 

35 12, 780 

19, 390 

35 10, 090 

35 8, 320 

1,918 

1,280 

213 

43 

9 

1 


(38) 

45, 804 

14, 140 

15, 950 

35 12, 230 

15, 380 

35 9, 750 

16. 840 

35 8,610 

35 7, 210 

1,784 

1,040 

35 176 

38 
14 


(38) 

58, 458 

18, 180 

1.5.060 

35 12, 410 

35 13, 400 

35 12. 190 

19, 054 

35 8, 000 

35 5, 424 

1,840 

1,108 

36 124 

46 
11 


(38) 

68.020 

14, 940 

15, 610 

35 12, 150 

35 11,450 

35 10, 024 

15,020 

35 8, 430 

35 4, 580 

1, 630 

970 

36 130 

40 
14 


35 1, 240 

82, 170 

18, 450 

16, 820 

35 13, 510 

35 8, 620 

35 9, 624 

14, 880 

35 6, 064 

35 4, 200 

1,364 

35 684 

35 108 

39 
8 
1 


35 3, 594 

91,472 

449. 340 

108. 998 

61.248 

45, 580 

.37, 384 

55, 210 

30, 314 

16, 890 

6,864 

4,074 

544 

172 

43 


35 2,090 

'5 1, 620 

35 4, 6,50 

609, 840 

99, 632 

48, 152 

37,018 

41,904 

25. 132 

15, 868 

5,938 

3,802 

456 

111 

39 


3 
4 

5 
6 

7 
g 


0.6 under 1 

1 under 1.5 

1.5 under 2 

2 under 2.5 

2.5 under 3 


9 
10 


4 under 5* 


11 




12 
13 
14 
15 
16 
17 


10 under 25 

25 under 50 

50 under 100 

100 under 500 

500 under 1,000 

1,000 or more 

Total 

No adjusted rtoss 

income 5 
Under 7 < 

7 under 10 


























18 


5, 817, 827 


148, 692 


149, 636 


165, 795 


163, 878 


178, 382 


911, 727 


896, 252 




Number of returns with 


19 

20 
21 


308, 918 

540, 429 
15,584 
19, 688 
11, 628 


22, 684 

83, 214 

1,470 

910 

234 


22, 244 

67, 171 

1,180 

35 884 

207 


20, 480 

57, 500 

1,130 

35 820 

242 


15, 730 

47, 144 

940 

'6 864 

183 


14,004 

39, 214 
910 
960 
160 


62, 149 

125,028 

2, 904 

3,182 

911 


22, 818 

5.5, 948 

2,120 

2, 064 

839 


22 
23 


10 under 25- 




Total 


24 


896, 247 


108, 512 


91, 686 


80, 172 


64, 861 


55, 248 


184, 174 


83, 789 



For footnotes, see pp. 192-194; for extent to which data are estimated, see pp. 54-C2. 



STATISTICS OF INCOME FOR 1949, PART 1 



103 



of each specific source of income or loss comprising adjusted gross income: Frequency 
returns — Continued 

of dollars] 



specific source 




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 


60 

under 

100 


100 

or 

more 




rents and royalties profit 




35 1, 954 

(3') 
(38) 

35 2, 120 

46, 980 

16, 330 

35 10, 230 

35 10, 888 

35 12, 275 

17, 434 

9,842 

12, 372 

2,824 

810 

226 

9 

2 


35 1, 210 

(38) 
(38) 
(38) 
(38) 

23, 940 

35 10, 8.30 

35 9, 990 

35 6, 582 

35 6, 704 

6,504 

9,794 

2,329 

637 

186 

4 


(38) 

r3s) 

(38) 
(38) 
(38) 
(38) 

35 13, 108 

35 8, 780 

35 4, 825 

35 6, 950 

5,1,58 

7,102 

1,876 

537 

122 

5 

1 


(38) 

(38) 
(38) 
(38) 
(38) 
(38) 

35 1, 648 

22, 870 

35 8, 878 

35 9, 524 

6,920 

10,318 

2,906 

793 

256 

6 

4 


(38) 

(38) 

(38) 

(38) 

P8) 

(38) 

(38) 

35 1. 480 

35 10, 644 

35 7, 210 

5, 044 

6,800 

2,320 

712 

185 

3 

3 


(38) 
(38) 


(38) 

(38) 
(38) 
(38) 
(38) 


(38) 


(38) 




1 

9 








3 


(38) 
(38) 
(38) 
(38) 
(38) 

35 1, 802 

35 10. 830 

13, 558 

18, 706 

5,668 

1,874 

531 

9 

4 








4 








5 








n 


(38) 
(38) 
f33) 
(38) 
35 390 

11,236 

5,113 

1,815 

631 

15 

5 








7 








8 


(38) 


(38) 




9 
10 


(38) 
35 110 

1,754 

893 

340 

8 

2 






11 


(38) 
35 44 

424 

244 

4 

5 


8 

198 

16 

4 


12 
13 
14 
15 
16 
17 






146, 216 


80, 814 


50, 818 


65, 741 


35, 797 


54, 446 


19, 958 


3,174 


776 


226 


18 


rents and royalties loss 




35 1, 320 

35 6, 430 

35 770 

1,094 

614 


(38) 

35 3, 241 

35 290 

35 734 

424 


(38) 

(38) 
35 210 

35 450 
322 


(38) 

35 1, 970 

35 210 
35 400 

378 


(38) 

(38) 
35 110 

35 260 
230 


(38) 

(38) 
35 110 
35 360 

465 


(38) 

(38) 
(38) 
35 104 

217 


(38) 

(38) 
(38) 
(38) 

70 


(38) 


(33) 

(38) 


19 

20 
''I 


(38) 

21 


.. 


22 
23 


10, 228 


5, 549 


2,546 


3,812 


1, 360 


2,130 


682 


171 


61 


32 


24 


business and professional profit 




(38) 

35 1,310 
35 1, 550 

35 5, 798 

515, 236 

77, 542 

40, 842 

35, 734 

19, 999 

14, 068 

5,478 

2,972 

416 

98 

26 


(3S) 

(3S) 
(•38) 

35 2, 900 

35 6, 700 

405, 660 

63, 070 

42, 466 

20, 622 

18, 724 

5, 438 

3,108 

330 

93 

28 


(38) 

(38) 

(38) 

(38) 

35 2, 070 

35 5, 770 

315, 456 

66, 212 

19, 162 

35 11, 796 

5, 478 

3,164 

324 

84 

17 

1 


(38) 

(3S) 
(38) 
(38) 

35 1,260 

35 2, 190 

35 4, 900 

407, 594 

61, 178 

33, 824 

11,912 

6,748 

594 

113 

34 

3 


(38) 

(38) 
(33) 
(38) 
(38) 
(38) 
(3S) 

35 5, 878 

224, 628 

48, 854 

13, 726 

6,296 

702 

115 

30 

2 


(38) 

(38) 
(38) 
(38) 
(38) 
(38) 
(38) 
(38) 

35 9, 098 

208, 848 

173, 280 

48. 804 

2,663 

444 

108 

3 

2 


(38) 

(38) 
(38) 

. (38) 
(38) 
(38) 




(38) 




1 




9 








S 








4 








5 








6 








7 


(38) 
(38) 
(38) 

1,630 

158, 016 

11, 676 

848 

191 

4 








8 


(38) 


(38) 




9 
10 


(•38) 

35 320 

22, 883 

2, 133 

160 

3 

1 






11 






^'> 


35 62 

3,613 

325 

2 

2 


10 

540 

12 

8 


13 
14 
15 
16 
17 




















721, 629 


570, 569 


430, 918 


530, 610 


301, 741 


445, 004 


172, 846 


25, 568 


4,010 


570 


18 


business and professional loss 




14.004 

25 204 

1,264 

1,518 

643 


36, 788 

35 12, 468 

35 810 

1, 324 
606 


25, 754 

35 9, 799 

35 490 

1,134 

618 


18,086 

35 8, 074 
35 724 
1,406 
1,088 


35 10, 802 

35 3, 951 

35 384 

1,000 

820 


22, 078 

35 4, 213 

974 

2,230 

2,292 


35 8, 690 

35 1, 258 
35 250 
1,104 
1,871 


35 1, 630 

(38) 
(38) 
35 194 

612 


(38) 
(38) 


(38) 
(38) 


19 

20 
?1 


(38) 

220 


(38) 

82 


22 
23 


42, 633 


51, 996 


37, 795 


29, 378 


16, 957 


31, 787 


13, 173 


2,630 


1,142 


314 


24 



104 



STATISTICS OF INCOME FOR 19 49, PART 1 



Table 4. — Individual returns for 1949, by adjusted gross income classes and by size 

distributions 

[Classes in thousands 



Adjusted gross in- 
come classes ' 



Number of 
taxable 
and non- 
taxable 
returns 



Size of 



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 



under 
1.5 



No adjusted gross 
income. 5 

Under 0.6 

0.6 under 1 

1 under 1.5 

1.5 under 2 

2under 2.5 

2.5 under 3 

3 under 4 

4 under 5 ^ 

5 under 7 

7 under 10.-- 

10 under 25 

25 under 50 

sounder 100 

100 under 500 

500 under 1,000-.-. 
1,000 or more 

Total 



No adjusted gross 
income.5 

Under 7< -.- 

7 under 10 

10 under 25 

25 or more 

Total 



No adjusted gross 
income. 5 

Under 0.6 

0.6 under 1 

1 imder 1.5 

1.5 under 2 -. 

2 under 2 5 

2.5 under 3 

3 under 4 

4 under 5 * 

5 under 7 

7 under 10 

10 under 25- 

25 under 50 

sounder 100 

100 under 500 

500 under 1,000--. 
1,000 or more 

Total 



No adjusted gross 
income. 5 

Under7« 

7 under 10 

10 under 25 

25 or more 

Total 



35 9, 524 

71, 490 
117,658 

176, 590 

177, 920 
172, 142 
157, 748 
266, 882 
193,326 
210, 656 
149, 290 
195, 642 

52, 093 

15, 855 

4,086 

79 

20 



1,971,001 



56, 173 

184, 310 

13, 414 

17, 004 

7,391 



278, 292 



31, 929 

30, 250 

57, 500 

80, 144 

94, 418 

89, 938 

97, 348 

191,304 

159. 807 

210, 660 

138, 060 

177,488 

53, 778 

19, 210 

7,083 

230 

74 



31,558 

455, 453 
62, 226 
98, 952 
48, 821 



Number of returns 



(38) 

35 6, 130 

35 7, 020 

35 5, 650 

35 4, 670 

35 6, 320 

35 6, 974 

35 9, 690 

35 6, 870 

35 8, 924 

3,470 

3,314 

608 

203 

54 

3 



70, 670 



(3S) 

35 10, 860 

35 3, 660 

35 5, 720 

35 5, 910 

35 3, 080 

35 4, 694 

35 8, 890 

35 5, 590 

35 5, 660 

2,410 

2,674 

460 

152 

43 



60,688 



(38) 
35 11,040 

35 5, 020 

35 4, 120 

35 4, 730 

35 4, 284 

35 4, 400 

35 8, 480 

35 5, 338 

35 6, 364 

2,620 

2,318 

454 

124 

25 

2 



59, 619 



(38) 

35 13, 270 

36 5, 840 

35 5, 460 

35 4, 740 

35 4, 960 

35 5, 398 

35 7, 850 

35 5, 374 

35 4, 710 

2,364 

1,974 

356 

88 

33 



63,361 



35 10, 890 

35 4, 820 

35 4, 090 

35 4, 060 

35 4, 850 

35 4, 090 

35 5, 820 

35 6, 100 

35 2, 464 

2,010 

1,798 

376 

90 

32 

1 



35 1,630 

17, 240 

88. 444 

30, 770 

17, 130 

16, 150 

35 12, 500 

22, 850 

18, 544 

14,164 

8,300 

7,796 

1,470 

383 

114 

2 

3 



257, 490 



35 1, 394 

(38) 
35 1, 690 

115, 890 

24, 980 

17, 720 

35 10, 690 

19,414 

35 9, 140 

35 13, 190 

6,834 

6,150 

1,269 

312 

90 

3 



229, 276 



Number of returns 



35 2, 760 

33, 700 

2,044 

2,148 

720 



41, 372 



35 2, 930 

27, 330 

1,610 

1,616 

437 



33, 923 



35 3, 340 

18, 734 

1,080 

1,294 

304 



24, 752 



35 1,284 

14, 598 

1,140 

1,348 

367 



18, 737 



35 11,824 

35 810 

35 864 
267 



14, 935 



35 12, 794 

37, 762 
2,590 
3,074 
1,085 



57, 305 



3; 6, 294 

16,584 

1,210 

1,922 

669 



26, 679 



Number of returns with net gain 



35 4,816 35 3,280 35 2,558 35 2,510 35 2,201 



35 7,810 

15,220 

16, 500 

20, 784 

16, 610 

23, 934 

42, 714 

33,181 

40, 950 

25, 922 

31, 586 

8,455 

2,120 

511 

12 

4 



35 4, 550 

35 9, 720 

35 12, 030 

14, 360 

35 12, 614 

35 11,510 

27, 998 

22, 720 

26, 448 

14, 778 

18, 844 

4, 743 

1,220 

293 

2 



291, 129 185, 110 



35 4, 400 

35 5, 940 

35 10, 564 

35 9, 880 

35 8. 450 

35 10, 920 

20, 980 

14, 628 

16, 580 

10, 478 

12, 570 

3,527 

881 

207 

4 

1 



132, 568 



35 3, 490 

35 5, 680 

35 7, 980 

35 7, 210 

35 6,210 

35 5, 724 

U, 920 

35 10, 194 

14, 200 

8,290 

10, 276 

2,544 

797 

159 

2 



35 1, 660 

35 4, 500 

35 4, 540 

35 5, 730 

35 6, 000 

35 6, 840 

35 8, 910 

35 8.355 

35 10, 020 

6,510 

8,140 

2,206 

619 

129 

1 

1 



100, 186 76, 362 



35 6, 688 

35 4, 600 

35 13, 400 

17, 150 

17, 420 

21,144 

19,288 

30, 718 

27, 258 

33, 530 

21,280 

25, 380 

6,951 

2, 145 

505 

6 

3 



247, 465 



35 3, 078 
35 1, 490 

(38) 

35 9, 220 

35 10, 470 

35 8, 840 

35 7, 864 

18, 250 

15,910 

24, 980 

12, 692 

14, 710 

3,978 

1,361 

404 

7 

1 



134, 335 



Number of returns with net 



35 4, 170 

97, 486 
12,062 
14, 840 
5,258 



697, 010 133, 816 



35 3, 250 

66,116 

8,794 
10, 748 
3,583 



92, 491 



35 1, 780 

48, 374 
6,086 
7,888 
3, 033 



67, 161 



35 1,840 

35, 568 
4,734 
6, 426 
2,369 



50, 937 



35 3, 140 

26, 810 
3,520 
5,092 
2,157 



40, 719 



35 5, 140 

74, 316 
10, 372 
18, 496 
8,453 



116, 777 



35 12, 238 

106, 783 
16,658 
35, 462 
23,968 



195, 109 



For footnotes, see pp. 192-194; for extent to which data are estimated, see pp. 54-62. 



STATISTICS OP INCOME FOR 1949, PART 1 



105 



of each specific source of income or loss comprising adjusted gross income: Frequency 
of returns — Continued 

of dollars] 



specific source 




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 




with partnership profit 




35 1, 380 

(38) 
(38) 

35 3, no 

108, 540 

21,090 

35 12,844 

16, 250 

35 8, 222 

35 9, 474 

5,178 

5,296 

1,042 

253 

50 

1 


(38) 

(38) 

(38) 

(38) 

36 2, 060 

90, 448 

16, 660 

10, 700 

35 8, 880 

35 8, 870 

4,984 

4,432 

954 

238 

69 

3 

1 


(38) 
(38) 


(38) 

(38) 
(36) 
(38) 
(38) 
(■38) 

15, 304 

125, 898 

21,214 

18, 780 

8,514 

7,130 

1,440 

363 

85 

1 


(38) 

(38) 
(38) 
(38) 
(38) 
(38) 
(38) 
35 1, 940 
84, 694 
18, 736 
8,938 
6, 260 
1,106 
265 
72 
3 
1 


(38) 

(38) 
(38) 
(38) 
(38) 
(38) 
(38) 

35 1, 530 

35 4, 755 

92, 206 

h8, .530 

35, 446 

4,580 

1,092 

251 

7 

1 


(38) 


(38) 


(38) 




1 



(38) 








S 


(38) 

(38) 

35 1,880 

63, 104 

21,310 

35 8, 400 

35 7, 040 

3,898 

3,766 

840 

216 

48 

1 








4 












(38) 








6 


(38) 
(38) 
(38) 






7 


(38) 
(38) 
(38) 

1,220 

106, 824 

13,021 

2,157 

459 

14 






8 


(38) 




9 
10 


(38) 
35434 

23, 989 

3,677 

435 

12 

1 






11 


(38) 
35 128 

6,218 

815 

3 

1 


24 

1,411 

23 

11 


12 
13 
14 
15 
16 
17 












193, 820 


156, 019 


112,263 


200, 109 


123, 819 


230, 628 


124, 305 


28, 641 


7,213 


1,469 


18 


with partnership loss 




35 4, 660 

35 7, 510 

35 600 

1,090 
490 


35 3, 200 

35 3, 621 

35 670 

35 688 

343 


35 3, 190 

35 2, 080 

35 360 

35 450 

290 


35 3, 144 

35 4, 460 

35 420 

35 648 

452 


35 2, 670 
35 2, 525 

35 200 

35 460 
318 


35 4, 758 

35 2, 794 

35530 

35 898 

802 


35 2, 790 

(38) 
35 130 

35 384 
555 


(38) 

(38) 
(38) 
35 120 

186 


(38) 
(38) 


(38) 
(38) 


19 

20 
''I 






99 


74 


32 


23 


14, 350 


8,522 


6,370 


9,124 


6,173 


9,782 


4,391 


1,494 


291 


92 


24 


from sales of capital ass 


ets 


















35 1,910 

(38) 
(38) 

35 1,280 
35 6, 330 
35 3, 930 
35 4, 384 

35 11,050 

35 6, 695 

14, 898 

9,868 

10, 386 

2,974 

984 

261 

4 

1 


35 1, 474 

(38) 
(38) 
(38) 
(38) 

35 3, 900 

35 2, 714 

35 4, 890 

35 6, 968 

35 9, 120 

7,774 

7,774 

2,343 

741 

215 

4 


(38) 

(38) 
(38) 
(38) 
(38) 
(38) 
35 2, 870 

35 4, 320 

35 5, 604 

35 6, 064 

5,080 

6,014 

1,832 

605 

203 

3 

2 


(38) 

(3S) 

(38) 

(38) 

(38) 

(38) 

(38) 
35 4. 180 
35 6, 061 
357,510 

5,904 

8,336 

2,666 

923 

33S 

5 

1 


(38) 

(38) 
(38) 
(38) 
(38) 
(38) 


(38) 

(38) 
(38) 
(38) 
(38) 
(38) 
(38) 

35 1,800 
(38) 

35 3, 140 

5,664 

12,416 

4,642 

2,088 

763 

14 

7 


(38) 
(38) 


(38) 


(38) 


(38) 


1 
? 








S 


(38) 
(38) 
(38) 
(38) 
(38) 
(38) 
(38) 
35 280 

5,244 

4,044 

2,093 

922 

16 

4 








4 








<> 








6 








7 


(38) 

35 1, 324 

35 3, 190 

3,520 

5,602 

1,881 

757 

226 

8 








8 


(38) 


(38) 


(38) 


9 
10 


(38) 
35 160 

932 

1,295 

632 

19 

5 






11 


(38) 

35 56 

545 

669 

18 

5 


""(38)-" 

36 
646 
106 

39 


12 
13 
14 
15 
16 
17 


75, 905 


49, 297 


36, 129 


40, 425 


18, 130 


33, 351 


13, 361 


3,143 


1,408 


917 


18 


loss from sales of capital assets 
























1Q 






















''0 






















■'1 






















99 






















■J? 












































?4 

























254677—54- 



106 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 4. — Individual returns for 197+9, by adjusted gross income classes and by size 

distributions of 

[Classes in thousands 



Adjusted gross in- 
come classes i 



Number of 
taxable 
and non- 
taxable 
returns 



Size of 



Under 
0.1 



0.1 

under 

0.2 



0.2 

under 

0.3 



0.3 


0.4 


under 


under 


0.4 


0.5 



0.5 

under 

1 



under 
1.5 



No adjusted gross 
income. 5 

Under 0.6 

0.6 under 1 

1 under 1.5 

1.5 under 2 

2 under 2.5 

2.5 under 3 

3 under 4 

4 under 5* 

Sunder 7 

7 under 10 

10 under 25 

25imder 50 

50 under 100 

100 under 500 

500 under 1,000--- 
1,000 or more 

Total 



No adjusted gross 
income. 5 

Under 7 * 

7 under 10- — 

10 under 25 

25 or more 

Total 



No adjusted gross 
income. 5 

Under 0.6 

0.6 under 1 

1 under 1.5 .- 

1.5 under 2 

2imder 2.5 

2.5 under 3 

3 under 4 

4under 5* 

Sunder 7 

7under 10 

10 under 25 

25 under 50 

sounder 100 

100 under 500 

500 under 1,000. -- 
1,000 or more 

Total - 



35 3, 404 

35 4, 910 
35 6, 400 
35 11, 170 
35 11, 460 

35 10,310 

35 12, 330 

17, 944 

15, 072 

35 12, 778 

7,344 

8,056 

1, 533 

390 

139 



123, 254 



21, 994 

116,333 

7,544 
10, 152 
4,186 



160, 209 



35 2, 259 

35 6, 650 

18, 894 

21, 180 

21, 000 

20, 940 

23, 734 

37, 560 

32, 324 

43, 168 

34, 536 

55, 380 

21,519 

9,281 

4,642 

222 

58 



353, 347 



Number of returns with net gain 



(38) 

35 2, 020 

(38) 

35 2, 850 

35 2, 830 

35 2, 660 

35 1, 740 

35 4, 750 

35 3, 780 

35 2, 854 

1,300 

1,450 

268 

74 

32 

2 

1 



27, 915 



(38) 

(3S) 
(38) 
35 1, 210 
(38) 
(38) 

35 2, 880 
35 1, 920 
35 2, 160 
35 2, 390 
35 860 
954 

35 132 

30 

11 

1 



15, 788 



(38) 



35 1,240 

35 1,210 

(38) 
(38) 

35 1,460 
(38) 
(38) 
(38) 
35 810 
35 580 
35 130 

25 
9 
1 



11,375 



(38- 
(3 

35 1, 660 
35 1,270 

(38) 

35 450 
35 530 

35 84 

26 
2 
1 



9,283 



35 480 
33 320 

35 92 

19 



6,505 



(•38) 
(38) 

35 2, 450 

35 2. 830 

35 2, 830 

35 1, 920 

35 2, 900 

35 2, 410 

35 2, 160 

35 1, 200 

970 

1,224 

244 

48 

14 

1 

2 



22, 393 



(38) 
(38) 

5 1,620 
5 1, 490 

(38) 

5 2,310 
5 1,220 

(38) 

35 580 
35 694 

35 90 

33 

8 
1 



10, 856 



Number of returns with net loss 



(38) 

24, 520 

1,370 

1,608 

478 



28, 570 



16, 984 

960 

1,142 

354 



20, 200 



(38) 

14, 820 

35 780 

1,100 

314 



17, 758 



(38) 



35 9, 170 
35 720 



247 



11, 487 



35 1, 520 

35 7, 414 
35 574 

35734 



35 4, 410 

22, 184 
1, 590 

2,078 
787 



31, 049 



35 2, 254 

35 10, 630 

35 670 

952 

495 



15,001 



Number of returns with 



(38) 

(38) 
(38) 

35 2, 210 

35 1,410 

35 2. 630 
35 3, 850 
35 5, 670 

35 3, 480 

36 3, 684 
2,344 
2,912 

800 
220 



30, 954 



(38) 

35 1, 600 

35 1, 800 

35 1,830 

35 1, 240 

35 1, 2.30 

35 2, 490 

35 2, 660 

35 3, 840 

35 3, 890 

1,960 

2,078 

588 

159 

70 

1 



(38) 

35 1, 200 

35 1, 410 

35 1, 820 

(38) 
35 1,610 
35 2, 010 

35 3, 270 

35 ],9U 

35 2, 710 

1,800 

1,894 

492 

140 

58 

2 

1 



21, 571 



(38) 



36 1,810 

35 2, 210 
35 1, 430 

(38) 

35 1, 420 

35 1, 480 

35 2, 244 

35 1,240 

1,528 

1,696 

360 

129 

40 



36 1, 200 
35 1,210 

(38) 
(38) 
(38) 
(38) 

35 1, 630 

(38) 

35 2, OGO 

1,300 

1,404 

420 

126 

46 



(38) 

35 1, 220 

35 10, 630 

35 3, 650 

35 2, 830 

35 3, 490 

35 3, 450 

35 5, 140 

35 5, 590 

35 5,190 

4,714 

5,736 

1,536 

479 

163 

8 



53,916 



(38) 

(38) 
35 1, 400 

35 7, 830 

354,010 

35 2, 650 

35 1,634 

35 3. 450 

35 3, 704 

35 3, 330 

3, 1 5 J 

4, 268 

1,198 

383 

138 

3 



37, 784 



For footnotes, see pp. 192-194: for extent to which data are estimated, see pp. 54-62. 



STATISTICS OF INCOME FOR 1949, PART 1 



107 



oj each specific source of income or loss comprising adjusted gross income: Frequency 
returns — Continued 

of dollars] 



specific source 




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 




from sales of other assets 




(88) 
(38) 


(38) 


(38) 


(38) 

(38) 
(38) 


(38) 


(38) 


(38) 








1 








?. 


















s 


(38) 
(38) 
(38) 
(38) 
(38) 
(38) 
(38) 

36 404 
35 390 

36 68 

14 

7 


(38) 

(38) 

(38) 

(38) 

(38) 

(33) 

(38) 
36 280 
35 350 
36 41 

30 
6 
















4 






(38) 












5 


(38) 

(38) 

(38) 

(38) 

(36) 
36 220 
35 200 
35 42 

10 
2 






(38) 








6 


(38) 

35 1,410 
(38) 
(38) 
35 400 

35 304 

35 36 

12 

7 


(38) 
(38) 
(38) 
(38) 
35 190 

35 350 

36 42 

6 
4 


(38) 
(38) 








7 


(38) 
(38) 








8 








9 


(38) . , _ 








10 


36 3.50 
35 480 

35 124 

25 
9 
1 
1 


(38) 

35 230 

35 112 

24 
8 
1 








11 








I'' 


35 28 

11 
5 






13 


3 

4 


2" 


14 
15 
16 
















1 


17 




















6,513 


2,832 


1,404 


4,119 


2,072 


1,460 


685 


44 


7 


3 


18 


from sales of other assets 




35 2, 140 

35 3, 124 

35 270 

35 400 

219 


35 1,340 

36 3, 085 

35 190 

35 340 
194 


(38) 

35 1, 630 

35 150 

35 244 
141 


36 1, 798 

(38) 
35 120 

35 240 
183 


35 1, 340 

(38) 
(38) 
35 200 

91 


35 2, 424 

(38) 

35 80 
35 194 

254 


(38) 

(38) 
(38) 
(38) 

189 


(38) 
(38) 


(36) 


(38) 
(38) 


19 
20 


(38) 

34 






09 


17 


3 


23 


6,153 


5,149 


3,295 


3,521 


2,041 


4,090 


971 


381 


77 


38 


24 


income from gstates and trusts 




(38) 


(38) 


(38) 


(38) 


(38) 


(38) 


(38) 
(38) 


(38) 


(38) 


(38) 


1 


(38) 
(38) 
35 7, 810 

35 2, 820 
35 1, 630 

36 3, 850 

35 2, 261 

36 3, 660 
2,214 
3,062 
1,044 

305 

102 

3 

1 




(38) 






(38) 








^ 




(38) 
(38) 


(38) 










4 


(38) 

35 4, 830 
35 2, 210 
35 1, 280 

35 1,250 

36 3, 084 
1,854 
2,200 

776 

273 

105 

3 


(38) 

(38) 

36 4, 010 

35 2. 850 

(38) 

35 1, 450 

1,890 

2,312 

644 

252 

64 

1 

1 


(38) 
(38) 










"i 


(38) 
(38) 
(38) 

35 3, 284 

36 2, 500 
2,010 
2,880 

880 

347 

129 

2 










6 


(38) 
35 6, 050 

35 2, 440 

35 4, 300 

2,684 

3, 658 

1,160 

406 

148 

7 

1 










7 


(33) 
(38) 

35 6, 060 

6,840 

10, 682 

3,209 

1,174 

466 

8 

1 










8 


(38) 
(38) 
36 244 

10, 548 

5,390 

1,794 

726 

16 

1 


(38) 


(38) 




9 
10 








11 


(38) 

2,978 

1,812 

636 

16 

10 






1? 


3544 

1,259 

803 

23 

1 


23' 

859 
124 
40 


13 

14 
15 
16 

17 








29, 222 


18,095 


14, 402 


21, 494 


12,312 


29,443 


19, 007 


5,550 


2,166 


1,056 


18 



108 



STATISTICS OF INCOME FOR 19 49, PART 1 



Table 4. — Individual rehirns for 1949, by adjusted gross income classes and by size 

distrihutions of 

[Classes in thousands 





Adjusted gross in- 
come classes ' 


Number of 
taxable 
and non- 
taxable 
returns 


Size of 




Under 
0.1 


0.1 

under 

0.2 


0.2 

under 

0.3 


0.3 

under 

0.4 


0.4 

under 

0.5 


0.5 
under 

1 


1 

under 
1.5 




No adjusted gross 

income. 5 
Under 0.6 


Number of returns with 


1 
? 


14, 512 

97, 824 

153, 694 

215, 040 

243, 184 

245, 928 

268, 336 

451, 952 

267, 459 

162, 774 

77, 262 

73, 640 

19, 158 

6,325 

1,538 

61 

24 


35 3, 458 

62, 140 

59, 840 

85, 490 

105, 580 

122, 670 

155, 074 

268,084 

157,390 

36, 778 

18, 652 

14, 920 

3,508 

1,046 

347 

15 

5 


35 2, 060 

35 9, 880 
16, 280 
23, 030 
24, 320 

22, 424 

23, 930 
42, 944 
24, 425 
25, 924 
11,292 

9,570 

2,118 

698 

159 

4 

3 


35 1, 234 

35 6, 290 

35 13, 324 

18,480 

17, 080 

15, 750 

16, 768 
30, 550 

17, 618 
17, 574 

7,854 

6,706 

1,508 

680 

117 

6 

1 


(38) 

35 6, 690 

35 12, 290 

14, 520 

14, 930 

35 11,980 

35 12, 470 

19, 040 

35 10, 095 

35 10, 950 

5,770 

5,072 

1,380 

420 

79 

6 

2 


(38) 

35 5, 050 

35 9, 850 

35 8, 940 

35 11, 054 

35 10, 470 

35 9, 924 

35 13, 574 

35 10, 861 

35 8, 960 

4,680 

3,620 

990 

323 

62 

1 

1 


35 2, 858 

35 5, 970 

40, 390 

32, 080 

31,950 

28,580 

23, 290 

36, 770 

21,864 

22, 024 

11,944 

11, 946 

3,066 

979 

183 

9 

3 


35 1, 224 

(38) 
(38) 

32, 090 

14, 840 

35 12, 704 

35 10, 510 

18, 280 

35 8,417 

35 10, 830 

5,488 

5,614 

1,514 

512 

110 

4 

1 


3 

4 
5 
6 

7 
8 


0.6 under 1 

1 under 1.5 

1.5 under 2 

2 under 2.5 

2.5 under 3 

3 under 4 _. 


9 


4 under 5 * 


10 




11 


7 under 10 


12 
13 
14 
15 
16 
17 


10 under 25 

25imder 50 

50 under 100 

100 under 500 

500 imder 1,000 

1,000 or more 

Total 


18 


2, 288, 711 


1,094,997 


239, 061 


171,440 


126, 888 


98, 830 


272,895 


123, 898 



For footnotes, see pp. 192-194; for extent to which data are estimated, see pp. 54-62. 



STATISTICS OF INCOME FOR 1949, PART 1 



109 



of each specific source of income or loss comprising adjusted gross income: Frequency 
returns — Continued 

of dollars] 



specific source 



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(38) 
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35 8, 710 

35 4, 760 

35 6, 930 

35 3, 831 

35 7, 510 

2,938 

3,244 

910 

299 

73 

2 

1 

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35 3, 510 

35 4, 310 

35 3, 831 

35 3, 060 

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2,108 

634 

229 

54 

1 



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(38) 
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35 3, 450 

35 1,858 

35 1, 920 

1,220 

1,698 

469 

159 

28 

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1 

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35 2, 905 

35 2, 174 

1,590 

2,198 

694 

202 

56 

2 

1 

18, 962 



(38) 
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35 1, 480 

1,170 

1,594 

474 

152 

53 



9,803 



(38) 



353, 



60 



2,600 

3,520 

1,036 

375 

100 

7 

2 

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229 

63 

1 



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74 
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10 
11 
12 
13 
14 
15 
16 
17 

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STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 19 49, PART 1 



147 



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148 



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0'-HCflco'<!r»ocDt^ooaiO'— ic^fo-*»o 

lOiOtO^CiOiOiO^OiOtCCOcOCDcDcDO 



156 



STATISTICS OF INCOME FOR 1949, PART 1 



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00 OS Of 

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STATISTICS OF INCOME FOR 1949, PART 1 



157 



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158 



STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 1949, PART 1 



159 



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160 



STATISTICS OF INCOME FOR 19 49, PART 1 



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Mc3e^c5S 



STATISTICS OF INCOME FOR 1949, PART 1 



161 



Table 11. — Individual returns with adjusted gross income for 1949, 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 i" 


Divi- 
dends " 


Interest " 


Adjusted 

gross 
income ' 


Tax lia- 
bility ' 




1 




610, 931 


1, 302. 405 


29, 701 


10, 910 

8, 618 
5,404 

163, 412 
20, 600 

27, 479 
6,205 

11, 548 
31, 969 
11,587 

2,993 
5,252 

83, 720 

28, 806 
28, 934 
14, 714 

9,310 

12, 746 
11,471 
30, 187 
51, 982 
61, 239 
27, 162 
10, 138 
31,737 

7,450 

12, 709 
2,954 

11, 763 

55, 649 

7,575 

262, 305 

12, 179 

4,060 

79, 728 

16,963 

27, 980 

84, 877 
9,711 

9, 634 
2,898 

13, 888 
55, 888 

6,730 

5,489 
16,841 
30, 195 

8,879 
39, 592 

4,643 


1, 634, 742 

642, 640 

859, 742 

13,978,169 

1, 454, 809 

2, 651, 537 
448, 332 

1,376,898 
2, 263, 498 
2, 064, 459 
540, 858 
529, 931 
12, 510, 306 
4, 374, 124 

2, 735, 521 

1, 888, 733 
1,829,511 
1,895,155 

781, 219 

3, 381, 243 
5,912,113 
7, 760, 425 

2, 993, 559 
743, 415 

4,152,012 
629, 115 

1, 356, 295 
207, 747 
515, 591 

6, 453, 503 

531, 172 

21, 202, 910 

2, 335, 044 
565, 172 

9, 636, 409 
1, 713, 487 

1, 781, 983 
12, 094, 363 

902, 320 
1,114,879 

540, 617 
2,155,940 
6, 863, 925 

630, 231 

307, 216 

2, 606, 750 

2, 949, 863 
1, 620, 262 

3, 764, 843 
327, 108 


116, 224 

50, 452 

57, 636 

1, 373, 923 

128, 524 

267, 465 

77, 209 
141, 467 
188, 663 
161, 959 

47, 120 

39, 354 
1, 226, 823 
371, 821 
207, 742 
155, 623 
132, 687 
167, 711 

56, 381 
290, 284 
518,417 
700, 399 
238, 292 

53, 677 
351,445 

51,468 
109, 937 

22, 506 

38. 463 
590, 326 

45, 204 

2,137,040 

165,890 

37, 986 

879, 644 

136,048 

162,938 

1, 073, 079 

78, 973 
75, 146 
36, 833 

158, 539 
673, 388 
42. 750 
21, 774 
203,112 
271, 847 
109, 570 
308, 588 
28, 461 


I 


? 


Arizona 


203 
326 

3,998 
459 
826 
120 
396 
770 
725 
182 
187 

3,619 

1,409 
954 
654 
679 
623 
322 

1,104 

1,902 

2,333 

1,064 
282 

1,358 

210 

475 

61 

201 

1,941 
175 

6,106 
906 
217 

2,977 
600 
541 

3,974 
321 
428 
214 
771 

2,124 
216 
127 
917 
906 
596 

1,267 
101 


174 
192 
611 
267 
426 
793 
604 
284 
497 
803 
650 
255 
222 
663 
528 
542 
020 
300 
645 
361 
558 
193 
472 
024 
026 
954 
605 
461 
010 
767 
261 
710 
305 
078 
921 
639 
815 
008 
338 
937 
088 
368 
304 
061 
380 
292 
898 
743 
625 


456 

625 

10, 690 

979 

2,102 

290 

1,136 

1,648 

1,723 

443 

340 

9,846 

3,428 

1,541 

1,184 

1,421 

1,438 

568 

2,838 

4,995 

6,386 

2,136 

544 

3,256 

404 

795 

161 

380 

5,293 

338 

16,813 

1, 859 
322 

7,785 

1,142 

1,287 

9,949 

732 

901 

244 

1,704 

4,775 

466 

220 

2,161 

2, 302 
1,349 
2,873 

223 


556 
708 
192 
922 
945 
019 
488 
985 
523 
919 
342 
902 
000 
603 
438 
884 
027 
329 
460 
510 
909 
529 
068 
267 
234 
497 
261 
583 
793 
052 
185 
820 
455 
264 
802 
587 
926 
893 
554 
528 
511 
674 
923 
860 
044 
092 
349 
392 
156 


14 
12 

456 
39 

147 
55 
42 
93 
64 
17 
7 

357 
92 
48 
28 
46 
50 
36 

103 

218 

198 
78 
17 

148 

13 

30 

9 

33 

194 

13 

1,016 

80 

6 

315 
38 
41 

387 
42 
27 
4 
48 

140 
17 
18 
86 
56 
45 

109 
8 


235 
364 
002 
849 
942 
890 
324 
561 
309 
267 
838 
832 
396 
833 
499 
656 
365 
298 
361 
207 
740 
493 
786 
579 
190 
691 
002 
124 
990 
797 
730 
129 
122 
205 
414 
961 
069 
246 
280 
839 
893 
004 
176 
843 
632 
388 
010 
615 
425 


2 


3 




3 


4 


California 


4 


<i 


Colorado 


5 


6 




6 


7 


Delaware. 


7 


8 

q 


District of Columbia 

Florida .- 


8 
9 


in 




10 


n 


Hawaii 


11 


1? 




12 


13 


Illinois 


13 


14 


Indiana 


14 


15 




15 


16 


Kansas - 


16 


17 


Kentucky. 


17 


18 




18 


IP 


Maine. - 


19 


?n 


Maryland - 


20 


?i 


Massachusetts. 


21 


?? 


Michigan . 


22 


?3 




23 


?4 


Mississippi 


24 


?5 




25 


?6 


Montana 


26 


?7 




27 


98 




28 


9q 


New Hampshire 


29 


30 




30 


31 




31 


S9 




32 


33 


North Carolina 


33 


34 


North Dakota 


34 


35 


Ohio - 


35 


36 




36 


37 




37 


38 


Pennsylvania 


38 


39 


Rhode Island -.. 


39 


40 


South Carolina 


40 


41 


South Dakota. 


41 


4? 


Tennessee - 


42 


43 


Texas 


43 


44 


Utah ... . 


44 


45 


Vermont 


45 


46 




46 


47 


Washington 5* 


47 


48 


West Virginia 


48 


49 




49 


50 




50 




Total" 




51 


61, 499, 609 


125, 818, 365 


5, 193, 102 


1, 498, 703 


162, 209, 696 


14, 580, 808 


fil 





















For footnotes, see pp. 192-194; for extent to which data are estimated, see pp. 54-62. 



162 



STATISTICS OF INCOME FOR 1949, PART 1 









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STATISTICS OF INCOME FOR 1949, PART 1 



163 



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164 



STATISTICS OF INCOME FOR 19 49, PART 1 



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STATISTICS OF INCOME FOR 19 49, PART 1 



165 






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STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 19 49, PART 1 



179 



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180 



STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 1949, PART 1 



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192 



STATISTICS or INCOME FOR 1949, PART 1 



Footnotes for basic tables 1-15, pages 75—187 
[Facsimiles of return forms, to which references are made, appear ou'pp. 467-506] 



• 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. 

' Adjusted gross Income means gross income minus 
allowable trade and business deductions, expenses of 
travel and lodging in connection with employment, 
reimbursed expenses in coimection 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 som-ce 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 retm-ns, Form 1040, with 
itemized deductions. 

• This class includes nontaxable returns with ad- 
justed gross income exceeding the designated class 
limit. 

• Returns with no adjusted gross income are re- 
turns showing adjusted gross deficit; that is, returns 
on which the deductions allowable for the computa- 
tion of adjusted gross mcome 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 retiiement pay reported in the schedule for sal- 
aries, but exclude wages not exceeding $100 per return 
for which no tax was withheld, reported as other 
Income on Form 1040 A (see note 20). 

'1 Dividends, foreign and domestic, exclude divi- 
dends not exceeding $100 per return reported as other 
income on Form 1040A (see note 20) and 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 re- 
ceived through partnerships and fiduciaries, partially 
tax-exempt Qoverimient Interest, but excludes in- 
terest, not exceeding $100 per return, reported as 
other Income on Form 1040 A (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 for deprecia- 
tion, repairs, Interest, taxes, and other expenses 
attributable to rent income; and the excess of gross 
royalties over depletion and other royalty expenses. 
Conversely, net loss from these sources is the excess 
of the respective expenses over gross Income received. 

•« Net profit from business is the excess of gross 
receipts from business or profession over deductions 
for business expenses and the net operating loss de- 
duction due to the unabsorbed net operating loss 
from business, partnership, and common trust funds 
for 2 preceding years. Conversely, net loss from busi- 
ness is the excess of business expenses and net operat- 
ing loss deduction over total receipts from business. 



" Partnership net profit or loss excludes partially 
tax-exempt interest on Government obligations and 
net gain or loss from sales of capital assets. In com- 
puting partnership profit or loss, charitable contri- 
butions 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 carryover from the years 
1944-48, inclusive, not previously deducted. Deduc- 
tion 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) com- 
puted 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, nonbusiness 
bad debts, certain distributions from employees' 
trust plans, and each participant's share of net short 
and long-term capital gain and loss received througl 
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 
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. 

1' Income from estates and trusts excludes partially 
tax-exempt interest on Government obligations. 
(The net operating loss deduction is allowed to 
estates and trusts and is deducted in computing the 
distributable income.) 

2" Miscellaneous income includes alimony received, 
prizes, rewards, sweepstakes winnings, gambling 
profits, recoveries of bad debts or insm'ance received 
as reimbursement for medical expenses if deduction 
for either was taken in a prior year. For returns 
with standard deduction, there are included $33,- 
948,000 of wages not subject to withholding, divi- 
dends, and interest, not exceeding in total $100 per 
return, reported as other income on 779,600 returns. 
Form 1040A. 

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

22 Payments on 1949 declaration of estimated tax 
reported on returns. Form 1040, include the credit 
for overpayment of prior year tax as well as the ag- 
gregate 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. 

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 are denied 
the standard deduction) ; and returns with adjusted 
gross deficit whether or not deductions are itemized. 

24 Contributions, reported on returns with itemized 
deductions, include each partner's share of charitable 
contributions of partnerships, but cannot exceed 18 
percent of the adjusted gross Income. 

25 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. 



(Footnotes continued on p. 193) 



STATISTICS OF INCOME FOR 1949, PART 1 



19a 



Footnotes for basic tables 1-16, pages 75-187 — Continued 
[Facsimiles of return forms, to which references are made, appear on pp. 467-506] 



J« Taxes paid, reported on returns with itemized 
deductions, include personal property taxes. State 
income taxes, certain retail sales taxes, and real 
estate taxes except those levied for improvements 
which tend to increase the value of property. This 
deduction excludes Federal income taxes; estate, 
inheritance, legacy, succession, and gift taxes; taxes 
on shares in a corporation which are paid by the 
corporation without reimbursement from the tax- 
payer; taxes deducted in the schedules for business 
and rent income; 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. 

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

" Medical and dental expenses, reported on returns 
with itemized deductions, paid for the care of the 
taxpayer, his spouse, or dependents, not compen- 
sated by insurance or otherwise, which exceed 5 per- 
cent of the adjusted gross income. The deduction 
cannot exceed an amount equal to $1,250 multiplied 
by the number of exemptions other than 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. 

'•Miscellaneous deductions, reported on returns 
with itemized deductions, include alimony pay- 
ments, expenses incurred in the production or collec- 
tion of taxable income or in the management of 
property held for the production of taxable income, 
amortizable bond premium, 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. 

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

*i 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 re- 
sulting from the combination of adjusted gross deficit 
and itemized deductions or from the excess of item- 
ized deductions over adjusted gross income. There 
Is a net deficit on 556,510 returns of which 512,214 
show adjusted gross deficit and 44,296 show adjusted 
gross income of various amounts and itemized deduc- 
tions of larger amounts. 

S2 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 1,280,065 nontaxable returns with 
adjusted gross income and with itemized deductions 
Include 44,296 returns with net deficit. 

" Number of returns associated with this item is 
subject to sampling variation of more than 100 per- 
cent. Such items are not shown separately since 
they are considered too unreliable for general use; 
however, they are included in totals. For descrip- 
tion of sample see pp. 54-62. 

« Less than $500. 

'5 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. 54-62. 

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

•' Includes 779,600 returns. Form 1040A, showing 
other income consisting of wages not subject to with- 
holding, dividends, and interest not exceeding in 
total $100 per return. 



»8 Number of returns is subject to sampling vari- 
ation of more than 100 percent and is considered too 
unreliable for general use; therefore the number is not 
shown separately, but is included in the totals. For 
description of sample, see pp. 54-62. 

•» Net income classes are based on the amount of 
net income (see note 30); returns with net deficit 
(see note 31) regardless of amount are in aggregate 
under "No net income." 

<» Average tax is based on the tax liability after 
deducting the two tax credits relating to the income 
tax paid at source on Interest from tax-free covenant 
bonds and to income tax paid to a foreign country or 
possession of the United States. Such credits are 
allowed only on returns with Itemized deductions. 

<' Returns with normal tax and surtax consist of 
(1) the optional returns. Form 1040 A, and short-form 
retiu-ns. 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 ii 
imposed (see note 42). 

« Returns with alternative tax are long-form re- 
turns, 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 regu- 
lar normal tax and surtax computed on net income 
which includes all net gain from sales of capital assets. 
Alternative tax (not eflective on returns 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 purpose by such 
long-term capital gain and (2) 50 percent of such 
long-term gain. 

" Number of returns is subject to sampling vari- 
ation of more than 100 percent. The number of 
returns and data associated with such returns are 
not shown separately since they are considered too 
unreliable for general use; however, they are included 
in totals. For description of sample, see pp. 54-62. 

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

« Separate retm-ns of husbands and wives include 
community and noncommunity income returns 
filed separately by husband and wife; but do not : 
include joint returns, Form 1040A, wherein the col- 
lector determined the tax on the basis of separate 
incomes of husband and wife. Unequal numbers of 
returns for men and women result from insufficient 
information to identify returns of married persons 
and from the use of samples as a basis of estimating 
data. 

4 « Number of exemptions for age and blindness Is 
the number of additional exemptions allowed the 
taxpayer, and his spouse on a joint retinn, for age 65 
or over and for blindness. (Separate enumeration 
of exemption for age and for blindness is not available.) 

4' Number of exemptions other than age or blind- 
ness is the number of per capita exemptions for the 
taxpayer, and his spouse on a joint return, and for 
each dependent. (This is the same basis as used in 
former years for a similar frequency distribution.) 

48 Returns with net loss from sales of capital assets 
are returns, Form 1040, showmg a deduction, not 
exceeding $1,000, from gross income for a capital loss 
resulting from the combined net short- and long-term 
capital gain and loss and the allowable carryover. 
(See note 17.) 

4' Short-term applies to gains and losses from sales 
or exchanges of capital assets held 6 months or less and 
100 percent of the recognized gain or loss thereon is 
taken into accoimt in computing net short-term capi- 
tal gain or loss. The amount reported is a combina- 



(Footnotes continued on p. 194) 



194 



STATISTICS OF INCOME FOR 1949, PART 1 



Footnotes for basic tables 1—15, "pages 75—187 — Continued 
[Facsimiles of return forms, to which references are made, appear on pp. 467-506] 



tion of short-term gains and losses for the year, to- 
giether with such gains and losses received through 
partnerships and common trust funds. 

«" 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 in- 
cludes such gain or loss received through partnerships 
and common trust funds. 

" Capital loss carryover reported on the 1949 returns 
is a combination cf the 1948 net capital loss and the 
remaining capital loss carryovers from 1944-47, not 
offset by net capital gains of the succeeding years 
1945-48. A net capital loss of any year, to be used as 
a capital loss caiTyover, is the excess of current year 
capital losses over the sum of (1) current year capital 
gains and (2) the smaller of $1,000 or current year net 
income (adjusted gross income, if tax is determined 
from tax table) computed without regard to capital 
gains and losses. A net capital loss may be carried 
forward as a short-term capital loss for 5 succeeding 
years to the extent not previously eliminated. 

52 Returns with net gain from sales of capital assets 
are returns. Form 1040, showing a capital gain in 
adjusted gross income, resulting from the combina- 
tion of net short- and long-term capital gain and loss 
and the allowable carryover. (See note 17.) 

'3 Amounts are a combination of the tabulated net 
long-term capital gain and net short-term capital loss 
before the carryover. This combination results in a 
slight overstatement of the amount subject to the 50 
percent rate in cases where a carryover was combined 
with a short-term loss to determine the excess of long- 
term gain, or where a carryover 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. 

M Includes Alaska. 

w These data include approximately 188,000 re- 
turns. Form 1040, with adjusted gross income under 
$7,000, which were not analyzed for distribution on a 
national basis. 

w Number of returns is subject to sampling varia- 
tion of 30 percent or more, depending on the number 
in the cell. For description of sample see, pp. 54-62. 

w When the sole proprietor is engaged in two or 
more kinds of businesses, each kind of business is 
classified independently. 



58 The number of businesses tabulated is the 
actual number of businesses owned, except that if 
the taxpayer has more than one business of the same 
kind, they are counted as one business. In the case 
of community property returns where the business 
income is divided between spouses, the business is 
counted only once. 

5' For business with net profit for which no schedule 
is submitted, the amount of net profit is tabulated 
both as total receipts and as net profit. 

'" Businesses with net loss include the number of 
businesses and the net loss from businesses for which 
no schedule is submitted but the total receipts are 
not available. 

8' Net profit or net loss from business, tabulated in 
tables for business data, is the current year profit or 
loss resulting from the operation of each kind of 
business owned by the sole proprietor, disregarding 
the net operating loss deduction, if any, reported 
among the busiaess deductions. 

'2 An industrial subgroup is not shown when the 
number of returns with business in such subgroup is 
subject to sampling variation of more than 30 per- 
cent, since these data are considered too unreliable for 
general use. However, data thus omitted are in- 
cluded in the total for the respective industrial gi-oup. 
For description of sample, see pp. 54-62. 

'3 Data for businesses with net loss are not shown 
separately when the number of such retui'ns in the 
subgroup is subject to sampling variation of more than 
30 percent, since these data are considered too unreli- 
able for general use. The data thus omitted, how- 
ever, are included in the aggregate for all businesses 
of the subgroup and in the total for the respective 
industrial group. For description of sample, see 
pp. 54-62. 

'■• Size of total receipts is based on the amount of 
receipts from each kind of business. Total receipts 
include the entire income from business or profession. 
For business with net profit which has no schedule, 
the net profit is substituted for total receipts. 

65 Size of net profit is based on the amount of cxa- 
rent year net profit for each kind of business owned by 
the taxpayer. Current year profit is the result of 
business transactions for the current year, without 
consideration of the net operating loss deduction 
allowed for the purpose of computing adjusted gross 
income. 



INDIVIDUAL RETURNS AND TAXABLE FIDUCIARY RETURNS 

1913-1943 

INDIVIDUAL RETURNS ONLY, 1944-1949 



HISTORICAL TABLES 

16. Number of returns, income, tax, and tax credits, 1913-49. 

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

classes, 1914-49. 

18. Sources of income, deductions, and income or deficit, 1916-49. 

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

1940-49. 



195 



196 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 16. — Individual returns and taxable fiduciary returns, with net income, 
1913-43; individual returns with adjusted gross income, 1944-49: 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--49: Number of 
returns and net deficit or adjusted gross deficit 

[Money figures in thousands of dollars] 



Income year 



Returns with net income ' 1913-43; returns with adjusted gross Income ' 1944-49 



Number of returns 



Total 



Taxable 



Nontax- 
able 



Percent of 
total 



Tax- 
able 



Non- 
tax- 
able 



Net income ' 
1913-43; 
adjusted 

gross 
income ' 
1944-49 



Tax before tax credits 



Normal tax 
and sur- 
tax' 



12)^ per- 
cent tax 
on capital 
net gain 



Individual re- 
turns and tax- 
able fiduciary 
returns: 

1913". 

1914 .— 

1915 

1916 

1917 

1918 

1919 

1920 

1921 

1922 

1923 

1924 

1925 

1926 

1927 

1928 

1929. 

1930.. 

1931 

1932 

1933 

1934 

1935 

1936.. 

1937 

1938 

1939. 

1940 

1941 

1942 

1943:..:.:..: 

Individual re- 
turns: 

1944 

1945 

1946... 

1947 

1948. 

1949. 



357, 598 

357, 515 

336, 652 

437, 036 

3, 472, 890 

4, 425, 114 

5, 332, 760 

7, 259, 944 

6, 662, 176 

6, 787, 481 

7, 698, 321 
7, 369, 788 
4, 171, 051 
4, 138, 092 
4, 101, 547 
4, 070, 851 
4, 044, 327 
3, 707, 509 
3, 225, 924 

3, 877, 430 
3, 723, 558 
4, 094, 420 

4, 575, 012 
5, 413, 499 
6, 350, 148 

6, 203, 657 

7, 633, 199 
14, 665, 462 
25, 854, 973 
36, 537, 593 
f 43,602,456 



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, 066 

765, 656 

1, 032, 251 

1, 101, 579 

1, 741, 634 
3, 072, 191 
3, 106, 232 
3, 428, 200 

2, 880, 090 
1, 669, 885 
1, 667, 102 
1, 660, 606 
1, 547, 788 

1, 586, 278 
1, 669, 864 
1, 700, 378 
1, 941, 335 
1, 975, 818 

2, 298, 500 
2, 464, 122 
2, 552, 391 

2, 978, 705 
3, 155, 112 

3, 673, 902 
7, 160, 813 
8, 267, 502 
8, 819, 059 
3, 283, 854 



3, 900, 000 

4, 000, 000 
4, 600, 000 
6, 298, 578 

13, 652, 333 
15, 924, 639 
19, 859, 491 
23, 735, 629 
19, 577, 213 

21, 336, 213 
I* 24, 777, 466 

25, 656, 153 
21, 894, 576 
21, 958, 506 

22, 545, 091 
25, 226, 327 
24, 800, 736 
18, 118, 635 
13, 604, 996 

1* 11, 655, 909 
11, 008, 638 
12, 796, 802 
14, 909, 812 
19, 240, 110 
21, 238, 574 
18, 897, 374 
23, 191, 871 
36, 588, 546 
58, 868, 025 
78, 889, 362 
99, 585, 627 



28, 254 

41, 046 

67, 944 

173, 387 

" 795, 381 

1, 127, 722 

1, 269, 630 

1, 075, 054 

719, 387 

829, 991 

1* " 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 

50.^, 862 

905, :.-«6 

2,812,8/1 
8, 483, 119 
13, 576, 376 



31, 066 
15 38, 916 

48, 603 
117, 571 
112, 510 
134, 034 
233, 451 
284, 654 

65,422 

19,423 
6,039 

16, 435 



Alternative 
tax * 



46, 919, 590 
49, 750, 991 
52, 600, 470 
54, 799, 936 
51, 745, 697 
51, 301, 910 



42, 364, 468 
42, 650, 502 
37, 915, 696 
41, 578, 524 
36,411,248 
35, 628, 295 



4, 565, 122 
7, 100, 489 
14, 684, 774 
13. 221, 412 
15, 334, 449 
15, 673, 615 



116, 714, 736 
120, 301, 131 
134, 330, 006 
150, 295, 275 
164, 173, 861 
161, 373, 205 



14, 961, 364 
15, 055, 476 
14, 006, 830 
16, 323, 224 



279, 522 
328, 832 
591, 397 

1, 095, 080 
443, 593 

1, 030, 445 



1, 263, 364 

2, 005, 676 
2, 085, 060 
1, 769, 131 



For footnotes, see pp. 227-230. 



STATISTICS OF INCOME FOR 1949, PART 1 



197 



Table 16. — Individual returns and taxable fiduciary returns, with net income, 
1913-43; individual returns with adjusted gross income, 1944-49: 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 n,o adjusted gross income, 1944~49: Number of 
returns and net deficit or adjusted gross deficit — Continued 

[Money figures in thousands of dollars] 





Returns with net income i 1913-43; returns with adjusted 
gross income ' 1944-49— Continued 


Returns with no net 
income 3 1928-43; 
returns with no 




Tax before tax 
credits- 
Con. 


Tax credits 


Tax 11 


adjusted gross in- 
come ♦ 1944-49 


Income year 


Number 

of 
returns 


Net defi- 




Total 


25 percent 
of tax on 

earned net 
income ' 


12>^ per- 
cent on 
capital 
net loss 


Total 


cit 3 
1928-43; 
adjusted 

gross 
deficit « 
1944_49 


Individual returns 
and taxable fidu- 
ciary returns: 
1913 12 


28,254 

41, 046 

67, 944 

173, 387 

13 795, 381 

1, 127, 722 

1, 269, 630 

1, 075, 054 

719, 387 

861, 057 

" 15 882, 222 

743, 939 

766, 784 

761, 440 

861, 582 

1, 204, 170 

1, 029, 379 

511, 713 

287, 803 

401, 878 

425, 019 

511, 400 

657, 439 

1,214,017 

1, 141, 569 

765, 833 

928, 694 

1, 496, 403 

3, 907, 951 

8. 926, 712 

f 14,606,821 








28, 254 

41, 046 

67, 944 

173, 387 

13 795, 381 

1, 127, 722 

1, 269, 630 

1, 075, 054 

719, 387 

861, 057 

i« 1' 661, 666 

704, 265 

734, 555 

732, 471 

830, 639 

1, 164, 254 

1, 001, 938 

476, 715 

246, 127 

329, 962 

374, 120 

511,400 

657, 439 

1, 214, 017 

1, 141, 569 

765, 833 

928, 694 

1, 496, 403 

3, 907, 951 

18 8, 926, 712 

10 14, 590, 018 

5» 17, 145, 912 

16, 216, 401 
17,050,378 
16, 075, 913 
18, 076, 281 
15, 441, 529 
14, 538, 141 






1914 -- 












1915 












1916 - 












1917 












1918 -. 












1919 - 












1920 












1921,.- 












1922_ 












1923 






i« 220, 555 
39, 673 
32, 229 
28, 969 
30, 943 
39, 916 
27, 441 
34, 998 
41, 676 
71, 915 
50, 899 






1924 


30, 637 
24, 570 
24, 647 
24, 915 
34, 790 
22, 062 
24, 886 
17, 491 


9,036 

7,659 

4,322 

6,028 

5,126 

5,378 

10, 112 

24, 185 

71, 915 

50, 899 






1925 -.. 






1926.-. 






1927... 






1928 


72, 829 
92, 545 

144, 867 
184, 583 
206, 293 
168, 449 
104, 170 
94, 609 

73, 272 
83, 904 

100,233 
82, 461 

112, 697 
99, 828 

163, 136 

216, 738 


499, 213 
1, 025, 130 
1 5'^Q i'^'> 


1929 


1930 


1931 


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 


1932 


1933 




1934 




1935 


Credits 
for 

foreign 
tax paid 
and tax 
paid at 
source i" 






1936 






1937 






1938 






1939 






1940 






1941 






1942 








16, 803 




16, 803 










Individual returns: 
1944 


16, 224, 728 
17, 061, 152 
16, 091, 890 
18, 092, 355 


8,327 
10, 774 
15, 977 
16, 074 




8,327 
10, 774 
15, 977 
16,074 


191, 905 
181, 792 
216, 077 
299, 072 
326,309 
512, 214 


249 771 


1945 .. . 




292, 472 
247, 206 
559 193 


1946 




1947 




1948 




657, 847 
799, 280 


1949 





















For footnotes, see pp. 227-230. 



198 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 17, — 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—49; also aggregates for individual returns with no net income, 1928-43 
{including fiduciary returns for 1943 only) and for individual returns vnth no 
adjusted gross income, 1944-4-9 

[Income classes and money figures in thousands of dollars] 



Net Income " classes 


Number of returns 


1914 


1915 


1916 M 


1917 


1918 


1919 


Individual returns and taxable fidu- 
ciary returns, witli net income: ■ 
Under 1. 














1 iinripr 2 








1, 640, 758 

838, 707 

560, 763 

270, 666 

112, 502 

30, 391 

12, 439 

3,302 

2,347 

659 

315 

141 


1, 616, 938 

1, 496, 878 

932, 336 

319, 356 

116, 569 

28, 542 

9,996 

2,358 

1,514 

382 

178 

67 


i, 924, 872 

1, 569, 741 

1, 180, 488 

438, 851 

162, 485 

37, 477 

13,320 

2,983 

1,864 

425 


2under3 








3 under 5 _ 


149, 279 

127, 448 

58, 603 

14, 676 

5,161 

1,189 

769 

216 

114 

60 


127, 994 

120, 402 

60, 284 

17, 301 

6,847 

1,793 

1,326 

376 

209 

120 


157, 149 

150, 553 

80, 880 

23, 734 

10, 452 

2,900 

2,437 

714 

376 

206 


R nnrlRr 10 


10 under 25. 


25 under 50 


60 under 100 


100 under 150 


150 under 300- .-. 


300 under 500 


600 rmder 1,000 . ... 


189 




65 






Total individual and taxable 
fiduciary returns, witli net 


357, 515 


336, 662 


429, 401 


3, 472, 890 


4, 425, 114 


5, 332, 760 





Net income 21 classes 



Number of returns 



1920 



1921 



1923 



1925 



Individual returns and taxable fidu- 
ciary returns, with net income: ' 

Under 1 

lunder 2 

2 under 3 

Sunder 6 

Sunder 10 

10 under 25 

25 under 60 

sounder 100. 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1,000 or more 



2, 671, 950 

2, 569, 316 

1, 337, 116 

455, 442 

171, 830 

38, 548 

12, 093 

2,191 

1,063 

239 

123 

33 



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 

161, 329 

35, 478 

12, 000 

2,171 

1,323 

309 

161 

67 



368, 502 

2, 623, 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, 071, 992 

842, 528 

1, 327, 683 

503, 652 

236, 779 

59, 721 

20,958 

4,759 

3,223 

892 

479 

207 



Total individual and taxable 
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. 227-230. 



STATISTICS OF INCOME FOR 1949, PART 1 



199 



Table 17. — 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~-49; 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, 1944-49 — 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 fidu- 
ciary returns, with net income: i 
Under 1.- 

1 under 2 

2 under 3 

3 under 5 

5 under 10 

10 under 25 

25 under 50_- 

sounder 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 

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 

1,056 

268 

149 

77 



Total individual and taxable 
fiduciary returns, with net 

income -. 

Individual returns with no net in- 
come 3 



4, 138, 092 



4, 101, 547 



4, 070, 851 
72, 829 



4, 044, 327 
92, 545 



3, 707, 509 
144, 867 



3, 225, 924 
184, 583 



Grand total- 



4, 138, 092 



4, 101, 547 



4, 143, 680 



4, 136, 872 



3, 852, 376 



3, 410, 507 



Net income '' classes 


Number of returns 


1932 


1933 


1934 


1935 


1936 


1937 


Individual returns and taxable fidu- 
ciary returns, with net uicome: ' 
Under 1--. 


359, 688 

1, 489, 589 

967, 956 

703, 755 

251, 014 

79, 210 

18, 480 

5,902 

995 

595 

140 

86 

20 


397, 676 

1, 480, 717 

914, 198 

599, 075 

229, 754 

75, 643 

18, 423 

6,021 

1,084 

695 

141 

81 

50 


320, 460 

1, 608, 095 

980, 682 

762, 536 

290, 824 

102, 892 

20, 931 

6,093 

982 

690 

116 

86 

33 


299, 594 

1, 777, 931 

1, 123, 699 

873, 673 

339, 842 

123, 564 

26,029 

8,033 

1,395 

896 

206 

109 

41 


277,803 

2, 111, 789 

1, 317, 752 

1, 029, 144 

440, 886 

176, 649 

41, 137 

13, 620 

2,606 

1,544 

330 

178 

61 


297, 143 


1 under 9, 


2, 524, 763 


2 under 3 .- 


1, 571, 996 


3 nndfir 5 


1, 251, 213 


6 under 10 


471, 171 


10 under 25 


178, 446 


25 under 50- 


38, 948 


50 under 100 


12, 318 


100 under 150 


2,269 


150 under 300. - 


1,358 


300 under 500- 


312 


500imder 1,000— 


162 


1,000 or more 


49 






Total individual and taxable 
fiduciary returns, with net 
income-- 


3, 877, 430 
206, 293 


3, 723, 558 
168, 449 


4, 094, 420 
104, 170 


4,575,012 
94,609 


5, 413, 499 
73, 272 


6, 350, 148 


Individual returns with no net 1q- 
come 3 


83,904 






Grand total-— 


4,083,723 


3, 892, 007 


4, 198, 590 


4, 669, 621 


5,486,771 


6,434,052 





For footnotes, see pp. 227-230, 



200 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 17. — 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, 
1944-49; also aggregates for individual returns with no net income, 1928-4S 
{including fiduciary returns for 1943 only) and for individual returns with no 
adjusted gross income, 194449 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income " classes 



Number of retmns 



1938 



1939 



1941 



Individual returns and taxable fidu- 
ciary returns, with net iacome: ' 
Under 3, Optional Form 1040 A, 

not distributed 

Under 1 

1 under 2 « 

2 under 3 

3 under 5 

5under 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 



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 

6, 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 



Total individual and taxable 
fiduciary returns, with net 

income 

Individual returns with no net in- 
come 3 



6, 203, 657 
100, 233 



7, 633, 199 
82, 461 



14, 665, 462 
112, 697 



25, 854, 973 



36, 537, 593 
163, 136 



Grand total - 



6, 303, 890 



7, 715, 660 



14, 778, 159 



25, 954, 801 



36, 700, 729 



Number of returns 



Adjusted gross income '3 classes 



1944 



1945 



1946 



1947 



1948 



Individual returns with adjusted 
gross income: ' 

Under 0.5 

0.5 under 1 

1 under 1.5 s*... 

1.5 under 2 

2 under 2.5 

2.5 under 3 

3under4 

4 under 6 2' 

6 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, 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, 640 

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 



Total individual returns with 

adjusted gross income 

Individual returns with no adjusted 
gross iacome * 



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 



Grand total. 



47, 111, 495 



49, 932, 783 



52, 816, 547 



65, 099, 008 



62,072,006 



For footnotes, see pp. 227-230. 



STATISTICS OF INCOME FOR 1949, PART 1 



201 



Table 17. — 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, 
1916-4S; individual retxirns with adjusted gross income by adjusted gross income 
classes: Number of returns, adjusted gross income, tax, and effective tax rate, 
1944-49; also aggregates for individual returns ivith no net income, 1928-43 
{including fiduciary returns for 1943 only) and for individual returns with no 
adjusted gross income, 1944-4-9 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income 21 classes 


Net income s 


1916 


1917 


1918 


1919 


1920 


1921 


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












213, 850 






2, 461, 137 

2,064,977 

2, 115, 865 

1, 827, 508 

1, 687, 166 

1, 042, 320 

846, 894 

400, 492 

474, 652 

209, 905 

214, 631 

306, 836 


2, 232, 355 
3, 626, 825 

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

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


2, 829, 113 

3, 807, 286 

4, 513, 264 

2, 954, 137 

2, 412, 276 

1, 277, 365 

896, 497 

358, 393 

371, 149 

159,071 

128, 290 

152, 650 


4, 050, 067 

6, 184, 543 

5, 039, 607 

3, 068, 331 

2, 547, 905 

1, 307, 785 

810, 386 

265, 512 

215, 139 

89, 314 

79, 963 

77,078 


3, 620, 762 


2 under 3 




5, 325, 931 




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


4, 054, 891 


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 21 classes 



Net income ' 



1922 



1923 



1924 



1925 



1926 



1927 



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

Under 1 

1 under 2 

2under 3 

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 tax- 
able fiduciary returns, 
with net income 



247. 564 

3, 630, 571 

5, 153, 497 

4, 500, 558 

2, 641, 905 

2, 255, 872 

1, 208, 274 

805, 224 

260, 204 

266, 814 

116, 672 

107, 671 

141, 387 



252, 513 

'< 3, 693, 642 

n 6, 073, 444 

1* 6, 469, 195 

i< 2, 653, 026 

I* 2, 538, 079 

1, 350, 680 

833, 898 

280, 656 

260, 584 

124, 569 

95, 107 

152, 072 



235, 452 

3, 564, 474 

5, 277, 147 

6, 827, 924 

2, 991, 188 

2, 855, 397 

1, 599, 848 

1, 066, 784 

377, 645 

374, 609 

171, 249 

158, 462 

155, 974 



58, 306 

1, 774, 602 

2, 047, 970 

5, 236, 003 

3, 463, 852 

3, 544, 898 

2, 032, 239 

1, 418, 948 

572, 860 

655, 300 

339, 774 

327, 368 

422, 457 



67, 238 

1, 747, 917 

2, 042, 903 

4, 872, 789 

3, 838, 953 

3, 660, 622 

1, 954, 653 

1, 389, 339 

570, 190 

661, 412 

340, 214 

317, 881 

494, 394 



72,231 

1, 645, 576 

2, 062, 275 

4, 700, 816 

3, 895, 759 

3, 748, 058 

2, 051, 771 

1, 635, 387 

636, 019 

787, 270 

431, 122 

378, 167 

600, 641 



21, 336, 213 



1*24,777,466 



25, 656, 153 



21,894,576 



21, 958, 506 



22, 545, 091 



For footnotes, see pp. 227-230. 



254677—54- 



-14 



202 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 17. — 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, 
1944-49; dlso 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, 1944-49 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income ^i classes 



Net income • 



1928 



1929 



1930 



1933 



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

1 under 2.. 

2 under 3 

3 under 5 - 

Sunder 10 -- 

10 under 25 --. 

25 under 50 

sounder 100 --. 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000 

1,000 or more- 

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



64, 535 

1, 526, 832 

2, 030, 901 

4, 648, 098 

4, 282, 520 

4, 037, 853 

2, 326. 503 

1, 857, 878 

850, 451 

1,157,131 

663, 900 

670, 862 

1, 108, 863 



73, 742 

1, 499, 908 

1, 958, 595 

4, 572, 596 

4,481,576 

4, 025, 233 

2, 174, 458 

1, 646, 476 

770, 536 

1,087,410 

628, 229 

669, 878 

1,212,099 



86, 892 

1, 494, 526 

1, 864, 162 

4,151,967 

3, 723, 763 

2, 922, 750 

1,383,619 

919, 040 

374, 171 

419,016 

207, 131 

211, 693 

359, 905 



106, 622 

1, 399, 430 

1, 641, 594 

3,515,716 

2, 807, 001 

2, 006, 721 

820, 648 

528, 049 

196, 598 

212. 059 
102, 186 
102,311 

166. 060 



231, 140 

2, 145, 834 

2, 437, 251 

'< 2, 597, 915 

1, 677, 039 

1,160,398 

629, 639 

393, 206 

119, 896 

118,008 

52, 469 

57, 874 

35,240 



264, 784 

2, 093, 292 

2, 295, 586 

2, 207, 458 

1,537,875 

1,112,086 

630, 005 

401, 049 

129,159 

139, 215 

54,570 

56, 700 

86, 857 



25, 226, 327 
26 499, 213 



24, 800, 736 
29 1, 025, 130 



18, 118, 635 
26 1, 539, 452 



13, 604, 996 
26 1, 936, 878 



1*11,655,909 
26 1, 480, 922 



11,008,638 
26 1,141,331 



Net income 21 classes 


Net income ' 


1934 


1935 


1936 


1937 


1938 


1939 


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


211,113 

2, 277, 726 

2, 467, 851 

2, 839, 348 

1, 952, 891 

1, 513, 592 

708, 530 

405, 976 

117, 744 

140, 960 

43, 832 

59, 464 

57, 775 


198, 900 
2, 534, 828 

2, 831, 583 

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

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


187, 113 

3,011,409 

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 under 5 - . 


5, 434, 218 
3,241,405 


5 imiier 10 


10 under 25 


2, 416, 728 


25 iindpr .50 . . 


1, 079, 972 


50 under 100 


617, 798 


100 under 150 


193, 959 


150 under 300. 


187, 482 


300 under 500 


81, 387 


500 under 1,000 


74, 090 


1,000 or more 


81 , 370 






Total individual and 

taxable fiduciary re- 

' turns, with net income - 

Individual returns with no net 

income 3-- _ . . _ 


12,796,802 
26 412, 859 


14,909,812 
29 381, 353 


19, 240, 110 
29 286, 632 


21, 238, 574 
29 308, 518 


18,897,374 
26 354, 156 


23,191,871 
26 284, 327 







For footnotes, see pp. 227-230. 



STATISTICS OF INCOME FOR 19 49, PART 1 



203 



Table 17. — 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, 
1944-49: also aggregates for individual returns with no net income, 1928~43 
{including fiduci>iry returns for 1943 only) and for individual returns with no 
adjusted gross income, 1944-49 — Continued 

[income classes and money figures in thousands of dollars] 



Net income " classes 



Net income ' 



1940 



1941 



1943 



Individual returns and taxable fiduciary returns with 
net income: ' 

Under 3, Optional Form 1040A, not distributed 

Under 1 

1 under 2 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 



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 



Total individual and taxable fiduciary returns, 

with net income 

Individual returns with no net income'-.- __ 



36, 588, 546 
28 311, 385 



58, 868, 025 
26 292, 023 



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 



78, 889, 362 
29 198, 598 



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 



99, 585, 627 
28 226, 346 



Adjusted gross income 2' classes 






Adjusted gross income 6 








1944 


1945 


1946 


1947 


1948 


1949 


Individual returns with ad- 
justed gross income: 2 

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 

1,853,715 

4, 052, 666 

2, 232, 799 

661, 464 

569, 597 

202, 032 

169, 744 

123,384 


1,295,218 

4, 652, 820 

9, 107, 885 

13, 818, 825 

16, 660, 568 

16,467,266 

24, 113, 899 

12, 380, 802 

15, 288, 504 

5, 460, 356 

3, 306, 371 

2, 232, 572 

4, 885, 091 

2, 593, 410 

761,223 

660, 887 

243, 268 

216, 896 

184, 145 


1,169,815 

4, 098, 033 

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 


889, 438 


0.5 under 1 - 


3,485,457 
6, 910, 656 
10,161,002 


1 under 1.5 24 

1.5 under 2 


2 under 2.5— 


13, 735, 888 


2.5 under 3— 


16, 542, 737 


3 under 4 - 


31, 832, 646 
22, 007, 436 


4 iindRr 5 25 


5 under 10 


30, 970, 696 


10 under 15 


6, 971, 830 


15 under 20 


3 783 153 


20 under 25 


2,588 897 


25 under 50 


5, 763, 891 


50 under 100 


3, 074, 224 


100 under 150 ... 


961 006 


150under300 - 


895, 192 


300 under 500 


289, 204 
254,332 
255, 509 


500 under 1,000- -- 


1,000 or more - 






Total individual returns 
with adjusted gross in- 
come 

Individual returns with no 
adjusted gross income * - 


116,714,736 
26 249, 771 


120, 301, 131 
26 292,472 


134,330,006 
29 247, 206 


150, 295, 275 
26 559,193 


164, 173, 861 
2« 657, 847 


161, 373, 205 
26 799, 280 



For footnotes, see pp. 227-230. 



204 



STATISTICS OF INCOME FOR 19 49, PART 1 



Table 17. — Individual returns and taxable fiduciary returns, with net income, by net 
income classes: Nu7nber 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, 
1944~49; also aggregates for individual returns with no net income, 1928-4S 
{including fiduciary returns for 1943 only) and for individual returns with no 
adjusted gross income, 1944—49 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income " classes 


Tax" 


1916 


1917 


1918 


1919 


1920 


1921 


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












174 


1 under 2 




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


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


24, 696 

28, 258 

76, 915 

91, 638 

164, 833 

154, 946 

186,358 

118, 705 

163.096 

86,031 

76, 228 

99, 027 


36,860 
46, 508 
83, 496 
97, 886 
172, 259 
154, 265 
163,718 
86, 688 
92, 604 
47, 043 
45, 641 
49, 185 


29,161 


2 under 3 




20,712 
42,744 
68,871 
126, 886 
112,910 
115, 712 
52, 330 
61, 496 




776 
6,301 
11, 637 
11, 603 
16, 299 
12,423 
24, 007 
17,951 
20,902 
61, 487 


5 under 10 - 


10 under 25 


25 under 50 - 


50 under 100 


100 under 150 - 


150 under 300 


300 under 600 - 


31,860 
25, 112 


500 under 1 ,000 ... 


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, 054 


719,387 



Net income " classes 



Tax" 



1922 



1923 1' 



1924 



1925 



1926 



1927 



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

Under 1 

1 under 2 

2 under 3 

3 under 5 

6 luider 10- 

10 under 25 

25 under 60 

60 vmder 100 

100 under 150 

150 under 300 

300 under 500 

500 under 1,000-. 

1,000 or more 

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



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 

n 18, 263 

" 16, 606 

i« 46, 048 

14 64, 076 

>4 103, 109 

103, 601 

108, 879 

65, 719 

62, 104 

31, 669 

25, 498 

35, 788 



146 
10, 432 
10, 207 
26, 865 
28, 828 
78, 069 
109, 360 
136, 636 
76, 678 
92, 481 
45, 771 
42, 685 
47, 207 



1,704 

3,809 

8,326 

19, 149 

74, 172 

120, 689 

147, 843 

79, 472 

103, 069 

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 



861, 057 



" 661, 666 



704, 265 



734, 555 



40 

1,234 

3,970 

6,508 

20, 665 

74, 226 

119, 475 

166, 675 

87, 398 

123, 776 

73, 750 

64, 265 

98, 657 



830,639 



For footnotes, see pp. 227-230. 



STATISTICS OF INCOME FOR 19 49, PART 1 



205 



Table 17. — 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, 
1944-49; 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, 194449 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income 21 classes 


Tax" 


1928 


1929 


1930 


1931 


1932 


1933 


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


60 

1,550 

4,317 

7,475 

22, 896 

82, 758 

136, 568 

194,447 

116, 855 

182, 514 

113, 250 

116, 424 

185, 140 


17 

553 

1,404 

2,413 

9,551 

59, 893 

113, 904 

160, 814 

99, 560 

159, 221 

97,336 

106, 219 

191,054 


37 

1,269 
3,310 
5,352 
17, 448 
49, 561 
72, 708 
87,379 
48, 749 
62, 463 
33, 053 
34, 289 
61, 098 


24 

943 

2,466 

3,832 

12, 407 

31,897 

40, 096 

44, 780 

23, 135 

28, 793 

15,411 

15,457 

26, 886 


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


97 


1 under 2 . . 


10, 346 


2 under 3 


7,710 


3 under 5 .. 


18,397 


Sunder 10 - 


35, 077 


10 under 25 


54, 977 


25 under 50 


52, 355 


50 under 100 


57, 491 


lOOimder 150-- 


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 Ineome 


1, 164, 254 


1, 001, 938 


476, 715 


246, 127 


329, 962 


374, 120 



Net income 21 classes 






Tax" 






1934 


1935 


1936 


1937 


1938 


1939 


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


111 

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


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


331 

14, 010 

13, 988 

32,232 

79, 369 

175, 613 

191, 339 

216, 045 

116, 156 

147, 381 

71, 470 

78, 945 

77, 138 


468 

17, 262 

15,622 

38, 852 

83, 529 

175, 709 

179, 395 

194, 507 

102, 062 

131, 060 

67, 489 

74, 156 

61, 457 


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


744 


1 under 2 


21, 422 


2 under 3 ..- 


21, 374 


3 under 5 


47,424 




83, 430 


10 under 25 


158, 156 


25nnfler5n 


146, 937 


50 under 100 . - 


146, 686 


100 under 150 


71,970 


150 under 300--- 


88,234 


300 under 600 


44,237 


500 under 1,000 


44,598 


1,000 or more - 


53, 181 






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

Individual returns with no net income 3.-- 


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. 227-230. 



206 



STATISTICS OF INCOME FOR 19 49, PART 1 



Table 17. — 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, 
1944-49; 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, 1944-49 — Continued 

[Income classes and money figures in thousands of dollars] 







Tax" 


Net income ^i classes 


1940 


1941 


1942 18 


1943 


Income and 

victory tax 

on 1943 

income " 


Total in- 
come and 
victory 

tax 21 


Individual returns and taxable fldicuary 
returns, with net income: ' 
Under 3, Optional Form 1040A, not 
distributed - 




328,479 

11,308 

140, 676 

298, 698 

408, 916 

406, 498 

683, 247 

574, 217 

462, 842 

181, 968 

187, 269 

83, 779 

71, 991 

65, 756 


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

1,376,442 
904, 148 

1, 2,31, 202 
948, 162 
742, 361 
286, 405 
287, 693 
122, 470 
103, 829 
65, 346 


2, 389, 266 

101, 033 

768, 590 

1, 668, 657 

2,971,234 

1, 490, 256 

1, 786, 642 

1, 345, 0.53 

1, 005, 646 

379, 290 

363, 706 

138, 515 

116, 233 

75, 404 


2, 652, 207 

156, 124 

2i 918, 831 

1, 902, 046 

3,396,255 

1, 790, 001 

2, 159, 690 

1, 629, 424 

1, 222, 948 

463, 923 

434 796 


Under 1 


2,115 

57, 727 

49, 826 

78,830 

119, 541 

253, 227 

270, 956 

251, 414 

110. 629 

122, 832 

61, 041 

51, 173 

66, 619 


1 under 2 


2 under 3_-- 


3 under 6 


5 under 1,0--- 


10 under 25 


25 under 50 .. 


60 under 100 


100 under 150-- 


150 under 300 


300 under 500 - 


164, 305 
136 993 


500 under 1,000 


1,000 or more 


86, 571 




Total individual and taxable fiduci- 
ary returns, with net income 

Individual returns with no net income 3 


1, 496, 930 
473 


3,905,625 
2,326 


8, 926, 712 


14, 589, 324 
694 


17,114,112 
31, 800 








Grand total.-- - 


1,496,403 


3, 907, 951 


8, 926, 712 


14, 690, 018 


17, 145, 912 




Adjusted gross income ^3 


Tax" 


classes 


1944 


1945 


1946 


1947 


1948 


1949 


Individual returns, with ad- 
justed gross income: ^ 
Under 0.5- 














0.5 under 1 --- 


146, 361 

584, 939 

1,026,126 

1,264,429 

1, 455, 234 

2, 662, 1&3 

1, 626, 139 

1, 997, 510 

866, 922 

647, 519 

505,473 

1, 412, 266 

1,021,998 

360,446 

337, 601 

121, 513 

103, 804 

76,058 


138, 405 

576, 916 

1,071,730 

1, 344, 942 

1, 424, 862 

2, 669, 494 

1, 507, 599 

2, 119, 569 

1, 025, 393 

776, 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, 623 

2, 160, 867 

1, 105, 837 

824, 524 

662, 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, 650, 665 
1, 172, 385 

850, 451 
656, 648 
1, 788, 766 
1, 186, 460 
411, 090 
394, 900 
147, 832 
122,749 
131, 263 


37, 706 

187, 416 

435, 023 

704, 578 

914, 648 

1, 990, 235 

1,687,046 

2, 960, 914 

1,002,044 

684, 138 

526, 678 

1, 665, 194 

1, 247, 160 

503, 298 

503, 446 

194, 535 

155, 866 

151,715 


38,437 
191, 102 


1 under 1.5 


1.5 under 2 


394, 473 
650, 080 
875, 700 


2 under 2.5 — - 


2.5 under 3__ 


3 under 4 


1, 919, 402 

1, 609, 178 

3, 039, 306 

951 897 


4 under 5- 


5 under 10 


10 under 15-- 


15 under 20 


625, 709 


20 under 25 


491, 165 


25 under 50 


1 401 017 


50 under 100 


1, 062, 365 


100 under 150-.- - 


407, 379 


150 under 300, - - 


430. 870 


300 under 500 - - 


155, 141 


500 under 1,000 .. 


148, 465 
Ufi 4R0 


1,000 or more 






Total individual re- 
turns with adjusted 
gross income . 


16,216,401 


17,050,378 


16,075.913 


18,076,281 


15, 441, 529 


14, 538, 141 





For footnotes, see pp. 227-230. 



STATISTICS OF INCOME FOR 1949, PART 1 



207 



Table 17. — 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 incom,e, tax, and effective tax rale, 
1944-49; also aggregates for individual returns with no net income, 1928-4S 
{including fiduciary returns for 1943 only) and for individual returns with no 
adjusted gross income, 1944-49 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income 21 classes 




EfEective tax rate (percent) 


27 




1916 


1917 


1918 


1919 


1920 


1921 


1922 


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












0.08 

.81 

.39 

1.05 

2.90 

6.48 

11.53 

19.87 

32.00 

42.14 

51.94 

58.70 

63.59 


0.10 


1 nndp.r 2 




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 


2 under 3 .._ 




.40 


S nnder 5 


0.12 

.61 

.94 

1.41 

2.25 

3.48 

4.75 

6.60 

8.14 

11.09 


1.06 


5 under 10 


2.66 


10 under 25— 


5.48 


25 under 50 - 


10.40 


50 under 100 


17.89 


100 under 150 


27.42 


150 under 300 


37.03 


300 imder 500 


37.27 


500 nnder l.nnn „ , 


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 2' classes 




EfEective tax rate (percent) 


27 




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 

.65 

2.09 

6.94 

10.42 

13.87 

15.73 

16.40 

16.39 

16.83 


0.08 

.10 

.21 

.15 

.52 

1.98 

5.77 

10.14 

13.66 

15.72 

16.24 

16.88 

16.56 


0.06 

.07 

.19 

.14 

.53 

1.98 

5.82 

10.20 

13.74 

15.72 

17.11 

16.99 

16.42 


0.09 

.10 

.21 

.16 

.53 

2.05 

5.87 

10.47 

13.74 

15.77 

17.06 

17.35 

16.70 


0.02 


1 under 2 . 


.04 


2 under ."? . . .,,.,, 


.07 


3 under 5 


.05 


5 under 10 


.21 


10 under 25 


1.49 


25 under SO . . 


5.24 


60 under 100 


9.77 


100 imder 150 - 


12.92 


150 under 300 


14.64 


300 under 500 — 


15.49 


500 under 1,000 


15.86 


1,000 or more 


15.76 






Total individual and taxable fiduciary 


2.67 


2.74 


3.35 


3.33 


3.68 


4.62 


4.04 







For footnotes, see pp. 227-230. 



208 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 17. — 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, 
1916-4S; individual returns with adjusted gross income by adjusted gross income 
classes: Number of returns, adjusted gross income, tax, and effective tax rate, 
1944-49; also aggregates for individual returns with no net income, 1928-4S 
{including fiduciary returns for 1943 only) and for individual returns with no 
adjusted gross income, 1944 49 — Continued 

[Income classes and money figures in thousands of dollars] 



Net income " classes 




Effective tax rate (percent) 


S7 




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 

32.64 

41.15 

47.81 

61.92 

56.36 


0.18 




.47 




.42 




.84 


5 under 10 


2.67 


10 under 25 - 


6.68 


25 under 50 - 


13.66 


50 under 100 


23.65 


100 under 150 -- 


37.32 


150 under 300 . .- . 


47.86 


300 under 500 


57.40 


600 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 




Effective tax rate (percent) 


37 




1937 


1938 


1939 


1940 


1941 


1942 


1943 


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










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 


6.29 

.49 

.41 

.87 

2.57 

6.54 

13.61 

23.74 

37.11 

47.06 

54.35 

60.19 

65.36 


0.14 

.78 

.40 

1.31 

3.32 

9.09 

21.55 

35.29 

46.93 

54.21 

59.99 

60.76 

69.71 


5.08 


1 under 2 24 


8.31 


2 under 3 


10.52 




13.40 




20.18 


10 under 25 . - 


30.79 


25 under 50 . 


46.19 


50 under 100 


59.48 


100 under 150 


69.69 


150 under 300 


75.95 


300 under 500 


80.31 


500 under 1,000 


77.50 




76.27 






Total individual and taxable fiduciary 


5.37 


4.05 


4.00 


4.09 


6.63 


11.32 


14.65 







For footnotes, see pp. 227-230. 



STATISTICS OF INCOME FOR 1949, PART 1 



209 



Table 17. — 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 adj^tsted gross income by adjusted gross income 
classes: Number of returns, adjusted gross income, tax, and effective tax rate, 
1944-49; 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, 1944-49 — Continued 

[Income classes and money figures in thonsands of dollars] 



Adjusted gross income 23 classes 




Effective tax rate (percen 


t)" 




1944 


1945 


1946 


1947 


1948 


1949 


Individual returns with adjusted gross 
income: 2 
Under 5 














0.5 under 1 


3.19 
6.44 
8.56 
9.40 
10.01 
11.20 
13.08 
17.02 
24.07 
29.11 
33.60 
41.68 
53.06 
61.65 
66.15 
68.64 
69.66 
69.39 


2.97 

6.25 

8.55 

9.45 

9.90 

11.10 

13.06 

17.27 

24. 03 

29.04 

33.44 

41.20 

51.79 

58.65 

61.47 

61.19 

64.78 

64.76 


2.42 
4.75 
6.14 
6.86 
7.45 
8.71 
10.32 
14.13 
20.25 
24.94 
29.21 
36.85 
47.17 
53.99 
57.00 
58.70 
58.86 
59.80 


2.43 

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 

2.88 

4.16 

4.97 

5.41 

6.13 

7.43 

9.93 

13.92 

16.87 

19.38 

24.93 

35.47 

43.63 

49.47 

55.05 

56.74 

58.79 


1.10 


1 under 1.5 24 


2.77 


1 .."i nnriRr ">. 


3.88 


2 under 2.5 


4.73 


2.5 under 3 


5.29 


3 under 4 - 


6.03 


4 under 5 ^^ 


7.31 


5 under 10 


9.81 


10 under 15 _ .. 


13.65 


15 under 20 


16.54 


20 under 25 


18.97 


25 under 50 ... 


24.31 


.fin 7indpr ino 


34.56 


100underl50 


42.39 


150 under 300 


48.13 


300 under 500 


53.64 


500 under 1,000 ... 


58.37 


l,000ormore. 


57.32 






Total individual returns with ad- 
justed gross income .. 


13.89 


14.17 


11.97 


12.03 


9.41 


9.01 







Table 18. — Individual returns and taxable fiduciary returns, with net income, 
1916-43; individual returns with adjusted gross income, 1944-49; also individual 
returns with no net income, 1928—43 {including fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944-49: 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 28 


1918 


1919 


1920 


1921 


Number of returns 2«. 


22 429, 401 


1,832,132 


4,425,114 


5,332,760 


7, 259, 944 


6, 662, 176 


Sources of income: ^o 

Salaries, wages, commissions, etc.si. 
Business profit 32 


1,851,277 

[2,637,475 

643, 803 

2, 136, 469 

379, 795 


3,648,438 
f2, 865, 413 
1 775,087 

I 318,171 
684,343 

2, 848, 842 

[ 936,715 


8,267,392 
3,124,355 
1,214,914 

291, 186 
975, 680 
2. 468, 749 
f (") 

ll, 403, 486 


10, 755, 693 
3,877,550 
1, 831, 430 

999,364 
1,019,094 
2, 453, 775 

(40) 

63,377 
1, 437, 402 


14 15,322,873 
14 3,215,555 
14 1, 706, 229 

1,020,543 
1,047,424 
2, 735, 846 

(40) 

61, 550 
■4 1,580,250 


13,813,169 
2, 366, 319 


Partnership profit 33 

Profit from sales of real estate, 

stocks, bonds, etc 

Rents and royalties profit 

Dividends 34 

Income from fiduciaries 35 

Partially tax-exempt interest 
on Government obligations 36. 


1,341,186 

462, 859 
1, 177, 958 
2,476,952 

(40) 

46, 994 


Interest and other income 3? 


701,084 


1,643,344 


Total income 


8, 349, 902 


12, 077, 009 


17, 745, 761 


22, 437, 686 


26, 690, 270 


23, 328, 782 






Deductions: 3" 

Net loss from sales of real estate, 


(42) 

} («) 
} («) 


(42) 
(42) 

(42) 

245,080 
885, 763 


(42) 
(42) 

(42) 
(42) 

1, 821, 122 


(42) 
(42) 

(42) 
(42) 

2, 578, 194 


(42) 
(42) 

(42) 

387, 290 
2, 567, 351 


(42) 


Net loss from business 32... 

Net loss from partnership ss 

Interest paid. . 


(42) 


Taxes paid .... . 


(42) 


Contributions 38 


(42) 


Other deductions 3' 


2,051,324 


3,751,569 






Total deductions 


2,051,324 


1,130,843 


1,821,122 


2, 578, 194 


2, 954, 641 


3, 751, 569 






Net income 


6, 298, 578 


10,946,166 


15, 924, 639 


19,859,491 


23, 735, 629 


19, 577, 213 







For footnotes, see pp. 227-230. 



210 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 18. — Individual returns and taxable fiduciary returns, with net income, 
1916-4S; individual returns with adjusted gross income, 1944—49; also individual 
returns with no net income, 1928-43 {including fiduciary returns for 194S only), 
and with no adjusted gross income, 1944-49: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 



Distribution 


1922 


1923 i« 


1924 


1925 


1926 


1927 




6, 787, 481 


7,698,321 


7,369,788 


4,171,051 


4,138,092 


4,101,547 






Sources of income: '" 

Salaries, wages, commissions, 
etc 31 


13,693,993 
2,839,771 
1, 427, 127 

742, 104 

249, 248 
1,224,929 
2, 664, 219 

257, 928 

33, 989 
|l, 738, 601 


14,195,356 
4, 722, 766 
1,676,409 

863, 107 

305,394 
1,814,126 
3, 119, 829 

329, 124 

43, 711 
2, 177, 771 


13,617,663 
4, 755, 483 
1,810,014 

1, 124, 566 

389, 148 
2, 009, 716 
3, 250, 914 

310, 144 

29, 645 
2, 281, 703 


9,742,160 
3, 688, 804 
1,827,025 

1,991,659 

940, 569 
1,471,332 
3, 464, 625 

305, 806 

25, 651 
1, 814, 402 


9,994,315 
3,572,895 
1, 732, 581 

1, 465, 625 

912,917 
1,450,760 
4,011,590 

333,365 

36, 782 
1, 936, 604 


10, 218, 450 


Business profit 32 _ 


3, 287, 421 


Partnership profit s' 


1, 755, 145 


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 31. 


1,813,396 

1,081,186 
1,302,276 
4, 254, 829 


Income from fiduciaries 35 

Partially tax-exempt interest on 

Government obligations 3» 

Other taxable interest 


421, 481 

47,479 
fl, 675, 916 
I 350,981 


Other income 37 






Total income 


24,871,908 


29, 247, 593 


29,578,997 


25,272,035 


25,447,436. 


26, 208, 561 






Deductions: so 

Net loss from sales of real estate, 
stocks, bonds, etc 


(«) 


(42) 


(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 


Capital net loss ^* 


(42) 


Net loss from business 32 


} («) 

} («) 

425,218 
3, 110, 478 


(42) 
(42) 

534, 797 
3,935,330 


(42) 

\ 800,806 


Net loss from partnership 33_ 


Taxes paid *5 




507, 705 


Other deductions 3' 


2, 127, 079 






Total deductions . .. 


3, 535, 696 


4,470,127 


3,922,843 


3,377,458 


3, 488, 930 


3, 663, 470 






Net income 


21,336,213 


24, 777, 466 


25, 656, 153 


21,894,576 


21,958,506 


22, 545, 09; 







For footnotes, see pp. 227-230. 



STATISTICS OF INCOME FOR 1949, PART 1 



211 



Table 18. — Individual returns and taxable fiduciary retiirns, with net income, 
1916-43; individual returns with adjusted gross income, 194^-49; also individual 
returns with no net income, 1928-43 {including fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944-49: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 





1928 


1929 


1930 


Distribution 


Individual 

returns and 

returns of 

fiduciaries, 

with net 

income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income i< 


Individual 
returns 

with no net 
income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 
with no 

net income 




4, 070, 851 


72. 829 


4,044,327 


92, 545 


3, 707, 509 


144, 867 








Sources of income: so 

Salaries, wages, commis- 
sions, etc. 31. _. 


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, 939 
1, 846, 431 

2, 335. 898 

2,346,704 

1, 278, 757 

4, 783, 240 

508, 221 

40, 184 
f 1,908,030 
I 296, 235 


199, 654 
58, 413 
49, 533 

85, 265 

1,426 

79, 984 

297, 726 

12,209 

2,864 
} 115, 177 


9,921,952 
2, 628, 057 
1,089,646 

636, 738 

556, 392 

974, 325 

4,197,304 

429, 459 

38, 134 
/ 1,608,434 
1 i< 239, 004 


283, 727 


Business profit 


69, 697 


Partnership profit 33 

Profit from sales of real es- 
tate, stocks, bonds, etc., 
other than taxed as capital 
net gain 


57, 260 
] 


Capital net gain from sales 
of assets held more than 2 
years <' 


\ 68, 135 


Rents and royalties profit- 
Dividends 3< 


103, 460 
434, 988 


Income from fiduciaries 35__ 
Partially tax-exempt in- 
terest on Government 
obligations 3s 


19,843 
5,738 


Other taxable interest 


} 161, 536 






Total income . 


28, 987, 634 


420, 649 


29, 844, 758 


902, 251 


1* 22,319,446 


1,204,383 






Deductions: 30 

Net loss from sales of real 
estate, stocks, bonds, etc. 

Capital net loss « 

Net loss from business 

Net loss from partnership 33. 

Interest paid *5___ _. 

Taxes paid *5 ... 


171, 743 

(42) 

} m 

1, 180, 267 
762, 967 
532, 886 

1, 113, 445 


144, 561 

(42) 
(42) 
(42) 

125, 990 

8,465 

640,847 


1 994, 665 

(42) 

1, 360, 180 
818, 191 
527, 093 

1,343,894 


838,984 

(42) 
(42) 

156,054 

13, 016 

919,327 


1, 232, 776 

172, 538 

} («) 

i< 417, 771 
1*2,377,726 


1,307,143 
570, 023 

1 31,536 


Contributions 

ther deductions 39 


16, 630 
818, 503 


Total deductions 


3,761,308 


919, 862 


5,044,023 


1,927,381 1*4,200,811 


2, 743, 835 






Net income or deficit 


25,226,327 


26 499, 213 


24, 800, 736 


28 1, 025, 130 18, 118, 635 


26 1, 539, 452 



For footnotes, see pp. 227-230. 



212 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 18. — Individual returns and taxable fiduciary returns, with net income, 
1916-43; individual returns with adjusted gross income, 1944— 4^; f^lso individual 
returns with no net income, 1928-43 {including fiduciary returns for 194S only), 
and with no adjusted gross income, 1944-49: Number of returns, sources of income, 
total income or adjusted gross incoyne, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 





1931 


1932 


1933 


Distribution 


Individual 
returns and 

returns of 
fiduciaries, 

with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 
with no 

net income 


Number of returns 2» 


3, 225, 924 


184, 583 


3, 877, 430 


206, 293 


3, 723, 558 


168,449 


Sources of income: ^o 

Salaries, wages, commis- 
sions, etc. 31 

Business profit 


8, 325, 162 

1, 889, 759 

729, 523 

301, 664 

169, 949 

770, 764 

3, 113, 861 

369, 140 

25, 325 

1, 337, 606 

235, 696 


305, 684 
73, 186 
47, 754 

\ 29, 573 

117, 059 

485, 616 

29, 438 

5,138 
} 206, 302 


8, 136, 717 

1, 294, 952 

482, 863 

f 112, 814 

I 50,074 

529, 989 

1, 972, 133 

310, 949 

29, 188 
/ 1, 141, 799 
I 330, 602 


219, 716 
54, 880 
28, 612 

[ 20, 602 

105, 609 

216, 544 

18, 843 

4,235 
131, 993 
30, 559 


7, 390, 356 

1, 402, 923 

603, 725 

f 419, 591 

I 133, 616 

447, 883 

1, 559, 046 

276, 067 

31, 689 
961, 732 
167, 197 


174, 581 
51, 137 


Partnership profit 33 

Profit from sales of real 
estate, stocks, bonds, 
etc., other than taxed as 
capital net gain 


31, 000 
1 


Capital net gain from sales 
of assets held more than 2 
years *3 


[ 67, 470 


Rents and royalties profit- 
Dividends 3< 


83, 675 
152, 361 


Income from fiduciaries 's.. 

Partially tax-exempt in- 
terest on Government 
obligations 38 


19, 846 
4,420 


Other taxable interest 

Other income 3? 


107, 904 
33, 423 






Total income. 


17, 268, 451 


1, 299, 750 


14, 392, 080 


831, 592 


13, 393, 825 


725, 817 






Deductions: 3o 

Net loss from sales of real 
estate, stocks, bonds, etc. 
Capital net loss " 


[ 1, 160, 765 

} 134, 685 
} (^2) 

328, 300 
2, 039, 705 


1, 818, 724 

590, 123 

\ 197, 133 

25, 629 

605, 019 


375, 445 
112, 659 

} («) 

304, 009 
" 1, 944, 057 


835, 280 

519, 340 

/ («) 
\ 177, 758 
12, 651 
767, 486 


365, 782 

f 61, 985 
I 30, 435 
507, 520 
506, 258 
252, 251 
660, 956 


773, 899 


Net loss from business 

Net loss from partnership 33 _ 
Interest paid " 


181, 099 
68, 850 
135, 232 


Taxes paid <5 _ _ _ 


171, 387 


Contributions 


29, 664 


Other deductions 39 


507,017 


Total deductions 


3, 663, 455 


3, 236, 628 


i< 2, 736, 171 


2, 312, 514 


2, 385, 187 


1, 867, 148 






Net income or deficit 


13, 604, 996 


26 1, 936, 878 


"11,655,909 


26 1, 480, 922 


11, 008. 638 


« 1, 141, 331 







For footnotes, see pp. 227-230. 



STATISTICS OF INCOME FOR 19 49, PART 1 



213 



Table 18. — Individual returns and taxable fiduciary returns, with net income, 
1916-43; individual return^ with adjusted gross income, 1944-49; also individual 
returns with no net income, 1928—43 {including fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944-49: Number of retxirns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con. 

[Money figures in thousands of dollars] 





1934 


1935 


1936 


Distribution 


Individual 
returns and 

returns of 
fiduciaries, 

with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 

returns of 
fiduciaries, 

with net 
income 


Individual 
returns 

with no net 
income 


Individual 
returns and 
returns of 
fiduciaries, 
with net 
income 


Individual 
returns 
with no 

net income 


Number of returns 28 


4, 094, 420 


104, 170 


4, 575, 012 


94, 609 


5, 413, 499 


73, 272 




Sources of income: so 

Salaries, wages, commis- 
sions, etc.'i 


8, 600, 455 
1, 716, 842 
631, 915 
211,319 
609, 844 
1, 965, 670 
288, 730 

38, 044 
909, 231 
220, 910 


80, 415 
30, 808 
12, 137 

17, 746 
59, 225 
75, 078 
8,552 

2,224 
45, 235 
12, 635 


9, 900, 578 
1, 855, 019 
739, 822 
509, 714 
572, 060 
2, 234, 727 
328, 978 

43, 820 
900, 501 
231, 286 


71, 670 
25, 688 

9,514 
20, 409 
51, 121 
53, 608 

6,874 

2,319 
32, 985 
14, 465 


11, 661, 274 

2, 374, 258 

1, 022, 288 

973, 796 

685, 063 

3, 173, 844 

826, 184 

43, 627 
887, 684 
240, 357 


57, 036 


Business profit _ . . . 


22, 729 


Partnership profit ^a 

Net capital gain <« 


9,450 
22, 497 
42, 091 
54, 156 

8,738 

1,322 
22, 017 
8,493 


Rents and royalties profit __ 
Dividends '« 

Income from fiduciaries ^K. 

Partially tax-exempt in- 
terest on Government 
obligations so 

Other taxable interest 

Other income '7 






Total income - - 


15, 092, 960 


344, 055 


17, 316, 505 


288, 653 


21, 888, 373 


248, 530 






Deductions: 3" 

Net loss from business 

Net loss from partnership 33. 
Net capital loss ^8 .- 


63, 885 
29, 004 
183, 762 
517, 217 
541, 191 
272, 822 
688, 277 


130, 522 
42, 943 
27, 274 
88, 538 
64, 143 
6,994 

396, 499 


67, 453 
23, 876 
145, 728 
503, 730 
596, 559 
305, 155 
764, 191 


116, 068 
35, 601 
21, 616 
67, 924 
48,415 
4,998 

375, 384 


79, 520 
21, 307 
129, 704 
544, 869 
698, 609 
385, 838 
788, 416 


90, 070 
28, 190 
14, 845 


Interest paid " . 


48, 189 


Taxes paid ^5 


38, 850 


Contributions 


3,753 


Other deductions 39. .. 


311, 263 






Total deductions.--- 


2, 296, 158 


756, 914 


2, 406, 693 


670, 006 


2, 648, 263 


535, 161 






Net income or deficit 


12, 796, 802 


26 412, 859 


14, 909, 812 


26 381, 353 


19, 240, 110 


28 286, 632 





For footnotes, see pp. 227-230. 



214 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 18. — Individual returns and taxable fiduciary returns, with net income, 
1916—4-3; individual returns with adjusted gross income, 1944~49; oXso individual 
returns with no net income, 1928-43 {including fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944-49: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net incoine or deiicit — Con. 

[Money figures in thousands of dollars] 



Distribution 



1937 



Individual 
returns and 

returns of 
fiduciaries, 

with net 
income 



Individual 
returns 

with no net 
income 



1938 



Individual 
returns and 
taxable 
fiduciarj' 
returns, 
with net 
income 



Individual 
returns 

with no net 
income 



1939 



Individual 
returns and 
taxable 
fiduciary 
returns, 
with net 
income 



Individual 
returns 
with no 

net income 



Number of returns 's. 



Sources of Income: '" 

Salaries, wages, commis- 
sions, etc.31 

Business profit 

Partnership profit ^a 

Net capital gain <« 

Net short-term capital gain 

in total income *' 

Net long-term capital 

gain« 

Net gain from sales of prop- 
erty other than capital 

assets " 

Rents and royalties profit.. 

Dividends '< 

Income from fiduciaries ".. 
Partially tax-exempt in- 
terest on Government 

obligations '6._. 

Other taxable interest 

Other income ".- 



14, 148, 510 

2, 493, 426 

1, 139, 301 

434, 114 



758, 444 

3, 514, 293 

830, 772 



47, 955 
862, 349 
224, 935 



Total income. 



24, 454, ( 



Deductions: '" 

Net loss from business 

Net loss from partnership ''. 

Net capital loss <' 

Net long-term capital 

loss" 

Net loss from sales of prop- 
erty other than capital 

assets <' 

Interest paid " 

Taxes paid "__- 

Contributions 

Losses from fire, storm, 

etc.M 

Bad debts" 

Other deductions " 

Amount distributable to 
beneficiaries '2 



97, 940 

29, Oil 

264, 192 



560, 997 
837, 272 
440,010 

797, 055 



189, 048 



Total deductions - 
Net income or deficit. .. 



3, 215, 525 



83,904 



6, 203, 657 



100, 233 



7, 633, 199 



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 



40, 146 
60, 440 
10, 295 



1,563 

21, 343 

7,968 



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 



250, 394 



22, 055, 449 



318, 769 



26, 390, 649 



124, 159 
40,034 
28, 695 



99, 263 
30, 662 



142, 717 
37, 800 



100, 895, 
28, 385 



44, 601 
37, 618 
4,919 

278, 886 



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 

18, 635 

81, 887 

446, 393 

252, 264 



558, 912 



3, 158, 076 



672, 925 



3, 198, 778 



21, 238, 574 



26 308, 518 



18, 897, 374 



28 354, 156 



23, 191, 871 



49, 677 
13, 693 
10, 385 



6,152 
6,301 



1,607 
34, 218 
63, 093 
12, 985 



1,698 
22, 148 
6,733 



228, 690 



122, 076 
28, 396 



27, 755 
33, 804 
34, 196 
4,112 

7,593 
45, 107 
58, 927 



513, 016 



2« 284, 327 



For footnotes, see pp. 227-230. 



STATISTICS OF INCOME FOR 1949, PART 1 



215 



Table 18.- — Individual returns and taxable fiduciary returns, with net income, 
1916-43; individual returns with adjusted gross income, 1944-49; a,lso individual' 
returns with no net income, 1928-43 {including fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944-49: 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 
taxable 
fiduciary 
returns, 
with net 
income 



Individual 
returns 

with no net 
income 



1941 



Individual 
returns and 
taxable 
fiduciary 
returns, 
with net 
income 



Individual 
returns 

with no net 
income 



1942 



Individual 
returns and 
taxable 
fiduciary 
returns, 
with net 
income 



Individual 
returns 
with no 

net income 



Number of returns ^b... , 

Sources of income: " 

Salaries, wages, commis- 
sions, etc.3i 

Business profit 

Partnership profit '3 

Net short-term capital gain 

in total income *' 

Net long-term capital gain <» 
Net gain from sales of capi- 
tal assets " 

Net gain from sales of prop- 
erty other than capital 

assets <8 

Rents and royalties profits " 

Dividends ^* 

Income from fiduciaries "_. 
Interest on Government 
obligations: 
Partially tax-exempt ^e. 

Taxalble" 

Other taxable Interest 

Dividends on share ac- 
counts In Federal savings 
and loan associations ''.-. 

Annuities " 

Other income " -.. 



14, 665, 462 



112, 697 



25, 854, 973 



99,828 



36, 537, 593 



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 



41, 450 

1, 194, 134 

3, 268, 441 

768, 037 



80, 459 



2,373 
35, 813 
68, 537 
13, 564 



1,260 



992, 492 



764, 511 



21, 155 
7,423 



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 



2,157 
7,199 



361, 915 



62, 554 

1, 956, 567 

3, 099, 138 

777, 677 



85, 748 

44, 987 

917, 013 



18, 681 
138, 550 
639, 701 



Total Income - 



40, 861, 570 



239, 583 



64, 541, 837 



264, 032 



86, 448, 871 



Deductions: 3" 

Net loss from business 

Net loss from partnership^^. 
Net long-term capital loss ":. 
Net loss from sales of capi- 
tal assets " 

Net loss from sales of prop- 
erty other than capital 

assets " 

Net loss from rents and 

royalties '* 

Interest paid *'.. 

Taxes paid « 

Contributions " 

Medical and dental ex- 
penses " 

Losses from fire, storm, 

etc.'" 

Bad debts" 

Other deductions 3» 

Amount distributable to 
beneficiaries « 



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 



38, 118 

(42) 

720, 073 

1, 255, 834 

734, 645 



33, 087 

(42) 

30, 899 

33, 237 

5,347 



61, 833 

78,404 

931, 578 

1, 641, 395 

996, 826 



35, 281 

10, 288 

24, 151 

30, 329 

5,361 



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 



244,420 



82,924 

99, 018 
1, 149, 354 
2, 121, 137- 
1, 445, 260 

651, 255 

112. 839 

162, 649 

1, 061, 856 

208, 605 



Total deductions - 
Net income or deficit. . . 



, 273, 025 



550, 968 5, 673, 812 



556, 055 



7, 559, 509 



36, 588, 546 I 28 311, 385 I 58, 868, 025 2« 292, 023 



163, 136 



59, 296 

23,468 

7,181 



6,766 



839 

33, 449 

23,928 

4,970 



685 

695 

13, 066 



44 
2,362 
4,839 



181, 486 



125, 349 
18, 474 



12, 192 



40, 104 

10, 097 
18, 609 
27, 131 
4,884 

5,126 

20, 291 
31,233 
66, 693 



380, 084 



78, 889, 362 26 



For footnotes, see pp. 227-230. 



216 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 18. — Individual returns and taxable fiduciary returns, with net income, 
1916-43; individual returns with adjusted gross income, 1944-49; also individual 
returns with no net income, 1928-43 (including fiduciary returns for 194'S only), 
and with no adjusted gross income, 1944-49: 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 
taxable 
fiduciary 
returns, 
with net 
income 



Individual 
returns and 

taxable 
fiduciary 

returns, 
with no net 

income 



1944 



Individual returns with 
adjusted gross income 



With 

standard 

deduction'' 



With 

itemized 

deductions '" 



Individual 
returns 
with no 
adjusted 

gross 
Income * 



Number of returns 2». 



Sources of income: '" 

Salaries, wages, commissions " — 

Dividends '* 

Interest on Government obligations: 

Partially tax-exempt '« 

Taxable" 

Other taxable interest 

Annuities " 

Income fromfiduciaries^s 

Business profit '2. 

Business loss ^^ 

Partnership profit " 

Partnership loss '' 

Net gain from sales of capital assets 53_. 
Net loss from sales of capital assets '' — 
Net gain from sales of property other 

than capital assets *' 

Net loss from sales of property other 

than capital assets *' 

Rents and royalties profit 

Rents and royalties loss -.. 

Other income " 



Total income 

Adjusted gross Income or deficit. 



Deductions:" 

Net loss from business 

Net loss from partnership " 

Net loss from sales of capital assets "-. 
Net loss from sales of property other 

than capital assets *' 

Net loss from rents and royalties 

Interest paid " 

Taxes paid " -- 

Contributions ".-- 

Medical, dental, etc., expenses " 

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

Other deductions " 

Amount distributable to beneficiaries ". 



Total deductions. 
Net income or deficit... 



43, 602, 456 



216, 738 



38, 683, 120 



8, 236, 470 



191, 905 



82, 713, 697 
3, 069, 684 



40, 975 
35, 546 



84, 750 
76, 283 
796, 548 
125, 113 
833, 801 
11, 063, 695 



1,023 
1,042 
11,089 
1,716 
5,593 
22, 813 
(See deductions) 
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) 
691, 223 1, 628 



107, 298, 090 



214, 467 
41, 715 
192, 646 

75, 132 

156, 803 

1, 047, 170 

2, 125, 601 

1, 830, 363 

785, 047 

118, 355 

878, 589 

246, 576 



7, 712, 462 



99, 585, 627 



70, 879, 319 



1, 033, 372 



79, 486 
233, 627 

7, 686, 181 
134, 671 

2, 537, 455 

20, 636 
404, 920 

79, 064 

39, 085 

21, 612 
821, 465 

76, 519 
388, 433 



20, 215, 762 



2, 877, 738 



100, 857 
686, 619 

4, 400, 137 
165, 182 

3, 229, 240 
35, 991 
722, 526 
133, 674 

25, 273 

51, 613 
940, 759 

80,291 
211, 735 



29,666 



12,620 



1,060 
2,635 
12,909 
235, 386 
5,713 
29, 763 
14, 570 
11,664 

2,156 

56, 391 
10, 165 
11, 496 
3,434 



182, 386 



83, 770, 841 



32, 943, 895 



26 249, 771 



159, 379 
18, 803 
10, 505 

48, 841 
12, 444 
18, 431 
21, 578 

5,643 
14, 526 
21, 615 
68, 945 

8,022 



(See sources) 



709, 147 
1, 174, 521 
1, 256, 750 
801, 363 
178, 742 
709, 190 



408, 732 



4, 829, 713 



29 226, 346 



62 28,114,182 



(61) 



2,026 
3,302 
1,198 
1,398 



516 



26 258, 434 



For footnotes, see pp. 227-230. 



STATISTICS OF INCOME FOR 1949, PART 1 



217 



Table 18. — Individual returns and taxable fiduciary returns, with net income, 
1 916-43, ■ individual returns with adjusted gross income, 1944-49; also individual 
returns with no net income, 1928-43 {including fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944-49: 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] 





1946 


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 






With item- 
ized deduc- 
tions M 


With 

standard 

deduction " 


With item- 
ized deduc- 
tions H" 




With 

standard 

deduction " 


adjusted 
gross 
income ♦ 


Number of returns *• 


41, 454, 193 


8, 296, 798 


181, 792 


44, 063, 368 


8, 637, 102 


216, 077 






Sources of income: '" 

Salaries, wages, commis- 
sions " — 


70, 520, 489 

} 1, 036, 875 

95, 553 

242, 628 

8, 173, 962 

168, 145 

3, 284, 350 

35, 592 

833, 190 

77, 276 

34, 508 

21, 316 
852, 489 

91, 539 
373, 953 


21, 137, 730 

2, 869, 150 

99, 132 

702, 966 

4, 398, 060 

181, 973 

3,911,534 

50, 911 

1, 442, 511 

104, 393 

29, 414 

48, 647 
905, 642 

84, 453 
221, 233 


41, 580 
18, 625 

(61) 
(01) 

11, 462 

290, 074 

12, 862 

62, 445 

32, 332 

11, 856 

3,903 

67, 169 
13, 321 
13, 745 
4,872 


75, 316, 613 

f 883, 315 

\ 413, 071 

113, 277 

283, 910 

11, 109, 241 

221, 591 

3, 925, 135 

63, 771 

1, 439, 460 

96, 788 

76, 689 

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** 


3,270 


Interest *^ - 


2,843 




825 


Income from fiduciaries "- . 
Business profit 32. _. 


1,529 
7,005 


Business loss ^^ 


248, 514 


Partnership profit " 

Partnership loss ^3 ... 


2,558 
29, 254 


Net gain from sales of 


22,344 


Net loss from sales of 
capital assets " 


16, 974 


Net gain from sales of 
property other than capi- 
tal assets" 


1,293 


Net loss from sales of prop- 
erty other than capital 
assets *' 


25, 131 


Rents and royalties profit- 
Rents and royalties loss 

Other income '' 


8,668 
9,251 
1,997 


Adjusted gross income or 
deficit 


85, 054, 139 


35, 246, 992 


29 292, 472 


94, 514, 270 


39, 816, 736 


M 247, 206 






Deductions: 'o 
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, 098 
1, 300, 137 


662 


Taxes paid *' 






1,846 








831 


Medical, dental, etc., ex- 






1,405 


Losses from fire, storm, 
etc " 






1,247 








6,025 










Total deductions 




5, 525, 492 


13. 044 




6, 277, 683 


12, 015 
















63 29,721,500 M 305, 616 




»» 33,538,052 


« 259, 221 











For footnotes, see pp. 227-230. 



254677—54- 



-15 



218 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 18. — Individual returns and taxable fiduciary returns, with net income, 
1916-4S; individual returns with adjusted gross income, 1944-49; also individual 
returns with no net income, 1928-43 {including fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944-49: 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 



1947 



Individual returns with 
adjusted gross income 



With 

standard 

deduction' 



With item- 
ized deduc- 
tions '1 



Individual 
returns 
with no 
adjusted 

gross 
income < 



1948 



Individual returns with 
adjusted gross income 



With 

standard 

deduction " 



With item- 
ized deduc- 
tions 80 



Individual 

returns 

with no 

adjusted 

gross 

income* 



Number of returns ». 



44,697,901 



10, 102, 035 



299, 072 



43,243,079 



8, 502, 618 



Sources of income: " 

Salaries, wages, commis- 
sions SI 

Dividends " 

Interest ''-- - 

Annuities "_-- 

Income from fiduciaries 's.. 

Business profit " 

Business loss 32.— ; 

Partnership profit m 

Partnership loss's 

Net gain from sales of 

capital assets m. 

Net loss from sales of capi- 
tal assets M 

Net gain from sales of prop- 
erty other than capital 

assets « 

Net loss from sales of prop- 
erty other than capital as- 
sets" 

Rents and royalties profit- 
Rents and royalties loss 

Other income " 



84, 697, 635 
937, 513 
431, 131 
103,011 
278, 920 
11, 276, 285 
270, 103 
4, 171, 060 
67, 883 

1,040,012 

111, 261 

67, 458 



30, 588 

1,064,993 

109, 796 

405, 576 



30, 039, 136 

3, 340, 858 

684, 127 

123,319 

948, 362 

6, 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, 196 

18, 281 

4,013 



56, 080 

26, 579 

23, 845 

4,332 



95, 784, 305 

1, 334, 641 

593, 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, 510, 145 

92, 149 

1, 269, Oil 

156, 401 

37, 404 



41,736 

1, 162, 611 

113, 964 

238, 323 



Adjusted gross income or 
deficit 



103, 873, 862 



46, 421, 413 



2« 659, 193 



118, 626, 001 



45, 647, J 



Deductions:'" 

Interest paid " 

Taxes paid <» 

Contributions " 

Medical, dental, etc., ex- 
penses •' 

Losses from fire, storm, 

etc.M- - 

Other deductions " 



913, 922 
1, 625, 601 
1, 969, 641 

1,394,818 

250, 426 
1, 633, 553 



4,286 
6,954 
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 



Total deductions. 
Net income or deficit. . . 



7, 787, 962 



25,682 



7, 857, 888 



8238,633,453 



39 684, 876 



8237,689,972 



326,309 



66, 576 

31, 273 

14, 406 

1,315 

7,287 

19,360 

644, 436 

20,163 

149, 679 

43,987 

12, 726 

4,607 



66. 844 

26, 650 

26,699 

6,814 



S8 657, 847 



3,292 
8,208 
2,661 

3,711 

2,448 
10,843 



31,153 



28 688,999 



For footnotes, see pp. 227-230. 



STATISTICS OF INCOME FOR 19 49, PART 1 



219 



Table 18. — Individual returns and taxable fiduciary returns, with net income, 
1916-43; individual returns with adjusted gross income, 1944-4^; c-iso individual 
returns with no net income, 1928-43 {including fiduciary returns for 1943 only), 
and with no adjusted gross income, 1944^49: Number of returns, sources of income, 
total income or adjusted gross income, deductions, and net income or deficit — Con^ 

[Money figures in thousands of dollars] 



Distribution 



Individual returns with 
adjusted gross income 



Witli stand- 
ard deduc- 
tion M 



With item- 
ized deduc- 
tions 60 



Individual 
returns with 
no adjusted 
gross in- 
come * 



Number of returns 2b. 



Sources of income:^" 

Salaries, wages, commissions') 

Dividends 34 

Interest «3 

Annuities " 

Income from fiduciaries 's 

Business profit 32 

Business loss 32 

Partnership profit 3' 

Partnership loss 33 

Net gain from sales of capital assets m 

Net loss from sales of capital assets " 

Net gain from sales of property other than capital assets *'. 
Net loss from sales of property other than capital assets *'.. 

Rents and royalties profit.. 

Rents and royalties loss 

Other income 3? .__ 



Adjusted gross income or deficit. 



Deductions :30 

Interest paid *' ^ 

Taxes paid « 

Contributions 38 

Medical, dental, etc., expenses ". 

Losses from fire, storm, etc^" 

Other deductions 39... 



Total deductions. 
Net income or deficit. . . 



42, 122, 784 



92, 167, 502 

1,524,334 

727, 200 

262, 822 

372, 208 

11, 644, 775 

354, 903 

4, 501, 726 

121,390 

882, 347 

153, 423 

60, 833 

55, 465 

1, 728, 640 

140, 037 

701, 325 



113, 748, 505 



9, 179, 126 



32,631,451 
3, 693, 872 

784, 355 

179, 147 
1, 063, 094 
3, 968, 320 

280, 235 
3, 392, 864 

127, 395 
1,004,112 

177, 769 

40,057 

45, 621 

1, 295, 575 

126, 630 

329, 499 



47, 624, 700 



1, 224, 004 
1, 952, 731 
2, 029, 550 
1, 482, 699 
227, 596 
1, 837, 156 



8, 753, 738 



«2 38, 870, 952 



512, 214 



84, 195 

28,021 

16, 275 

1,439 

8, 066 

16, 451 

763, 734 

17,638 

189, 353 

69, 061 

19, 501 

6,602 

72,716 

35, 417' 

46, 104- 



26 799, 280' 



6,244 
8,186 
2,244i 
5, 111 
1,360 
3,734. 



25,871 



«6 826, 14»' 



For footnotes, see pp. 227-230 



220 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 19.— -Individual returns and taxable fiduciary returns with net income, 
1940-43; individual returns with adjusted gross income, 1944-49; by States and 
Territories: Number of returns, net income or adjusted gross income, and total 
tax 

[Money figures in thousands of dollars] 







Net in- 
come 5 
1940-43; 

adjusted 
gross 

income ' 
1944-49 


Tax 61 


Number 

of 
returns 


Net in- 




Income year 


Number 

of 
retiu-ns 


1940^3; 
adjusted 

gross 
income « 

1944-49 


Tax«« 












nited States 


69 




Alabama 






V 




Individual returns and taxable 
fiduciary returns with net 
income: 
1940 


14, 665, 462 
25, 854, 973 
36, 537, 593 
f 43, 556, 649 


36, 588, 546 
58, 868, 025 
78, 889, 362 
99, 482, 206 


1, 495, 930 

3, 905, 625 

66 8, 926, 712 

66 14,587,669 

26 17,121,265 

16, 034, 025 

17, 005, 431 
16, 062, 353 

18, 084, 485 
15, 459, 810 
14, 580, 808 


99, 990 
209, 344 
384, 860 
524, 821 


248, 276 

472, 168 

807, 380 

1, 027, 404 


7,774 

28,323 

66 77, 356 

66 123, 504 


1941 - - 


1942- . 


1943- - - 




26 147, 261 

130, 232 
134, 976 
129, 357 


Individual returns with ad- 
justed gross income: 

1944- 


46, 919, 590 
49, 769, 196 
52, 579, 956 
54, 809, 740 
51, 788, 146 
51, 499, 609 


116, 406, 018 
120, 183, 733 
134, 232, 475 
150, 326, 429 
164, 272, 520 
162, 209, 696 


572, 002 
605, 871 

609, 799 
643, 182 
616, 539 

610, 931 


1, 185, 411 
1, 210, 859 
1, 322, 550 
1, 523, 984 
1, 679, 746 
1, 634, 742 


1945 


1946 - 


1947 - 


147, 828 


1948 - 


121, 400 


1949 


116, 224 




Alaska 


Arizona 


Individual returns and tax- 
able fiduciary returns with 
net income: 

1940 - --. 


13, 956 
25, 702 
39, 159 
1 (") 


31, 382 
53, 281 
100, 516 

(67) 


553 
2,420 

66 13, 267 

(67) 
(67) 

(67) 
(67) 
(67) 
(67) 
(67) 
(67) 


42, 932 
76, 101 
132, 647 
162, 021 


101, 476 
168, 460 
284, 079 
347, 733 


2,207 
8,940 


1941 . 


1942 


66 31, 428 


1943 --- 


69 48, 639 




26 59, 249 
48, 930 


Individual returns with ad- 
justed gross iLcoms: 

1944 


(67) 
(67) 
(67) 
(67) 
(67) 
(67) 


(67) 
(67) 
(67) 
(67) 
(67) 
(67) 


160, 413 
184, 246 
201, 375 
215, 898 
206, 128 
203, 174 


384, 422 
426, 052 
490, 704 
564, 075 
660, 433 
642, 640 


1945- 


55, 000 


1946 


51,844 


1947 


69, 622 


1948 - --- 


55, 947 


1949 


50, 462 




Arkansas 


California 


Individual returns and taxable 
fiduciary returns with net 


49, 608 

99, 264 

186, 631 

f 255, 559 


124, 787 
239, 990 
383, 152 
470, 197 


3,502 

16, 480 

66 38, 519 

66 55, 614 

20 67, 247 

65, 437 
68, 215 
68, 731 
72, 768 
63, 875 
57, 636 








1940- 


1, 205, 853 
2, 056, 686 
2, 836, 783 
3, 582, 800 


2, 911, 718 
4, 602, 200 
6, 303, 059 
8, 897, 147 


96,024 


1941 


296, 062 


1942 


66 771, 916 


1943 


69 1, 478, 665 
20 1, 725, 530 




Individual returns with ad- 
justed gross income: 
1944 


294, 518 
310, 517 
317, 400 
330, 597 
304, 152 
326, 192 


581. 338 

592. 339 
671, 122 
758, 538 
808, 796 
859, 742 


3, 935, 568 
4, 083, 251 
4. 382, 029 
4, 536, 857 
4, 060, 087 
3, 998, 611 


10, 649, 860 
10, 989, 863 

12, 420, 324 

13, 248, 199 
14, 307, 829 
13, 978, 169 


1, 544, 444 


1945 - - 


1, 764, 266 


1946- - 


1, 668, 781 


1947 


1, 744, 077 


1948 . - 


1, 483, 005 


1949 — - 


1, 373, 923 




Colorado 


Connecticut 


fiduciary returns with net 
meome: 
1940 


109, 226 

178, 629 

280, 742 

f 336, 172 


266, 828 
387, 202 
586, 460 
736, 507 


9,066 

23, 909 

66 66, 622 

69 102, 802 

20 121, 395 

110,086 
131, 725 
124, 269 
150, 660 
124, 155 
128, 524 


331, 727 
591, 604 
738, 943 
807, 224 


855, 452 
1, 404, 359 
1, 841, 778 
2, 069, 610 


45, 539 


1941 - 


110, 590 


1942- 


66 254, 040 


1943. 


96 349, 464 
30 415, 706 




Individual returns with ad- 
justed gross income: 
1944 


350, 109 
403, 785 

439, 460 
491, 025 

440, 969 
459, 267 


824, 968 
949, 265 
1, 062, 470 
1, 285, 366 
1, 333, 092 
1, 454, 809 


822, 010 
837, 399 
904, 255 
924, 812 
871, 497 
826, 426 


2, 325, 383 
2, 178, 897 
2, 409, 761 
2, 683, 657 
2, 901, 236 
2, 651, 537 


364, 464 


1945 


341, 245 


1946 


317, 098 


1947- 


358, 789 


1948 - 


309, 598 


1949- ---- .-- 


267, 465 



For footnotes, see pp. 227-230. 



I 



STATISTICS OF INCOME FOR 19 49, PART 1 



221 



Table 19. — Individual returns and taxable fiduciary returns with net income, 
1940-43; individual returns with adjusted gross income, 1944-49; by States and 
Territories: Number of returns, net income or adjusted gross income, and total 
tax — Continued 

[Money figures in thousands of dollars] 



Income year 


Number 

of 
returns 


Net in- 
come' 

1940-43; 

adjusted 
gross 

income ♦ 
1944-49 


Tax«« 


Number 

of 
returns 


Net in- 
come* 
1940-43; 

adjusted 
gross 

income ' 
1944-49 


Tax 64 




Delaware 


District of Columbia 


Individual returns and taxable 
fiduciary returns with net 
Income: 
1940 - - 


38, 422 

64, 330 

94, 520 

f 96, 100 


156, 874 
196, 183 
243, 699 
266, 765 


32, 987 

37, 654 

66 43, 530 

66 58, 062 

a» 68, 522 

68, 106 
62, 637 
66, 868 
73, 909 
72, 369 
77, 209 


162, 095 
250, 954 
363, 637 
354, 247 


428, 901 
697, 870 
806, 241 
838, 869 


16, 132 


1941. --- 


45,523 


1942 


66 106, 499 


1943. 


69 139, 366 
2" 166, 439 


Individual returns with ad- 
justed gross income: 
1944 . 


118, 873 
107, 709 
122, 107 
126, 584 
122, 255 
120, 793 


339, 264 
299, 012 
369, 826 
402, 502 
485, 791 
448, 332 


373, 654 
386, 412 
418, 468 
431, 551 
339, 450 
396, 604 


956, 466 
993, 047 
1, 163, 336 
1, 276, 150 
1, 128, 656 
1, 376, 898 


151, 273 


1945 


158, 284 


1946 


153, 100 


1947 


167, 712 


1948 


124,884 


1949 


141, 467 




Florida 


Georgia 


Individual returns and taxable 
fiduciary returns with net 
income: 
1940 


139, 786 

239,019 

406,036 

f 547, 658 


400, 773 

603, 598 

872, 941 

1,235,962 


27, 896 

64, 299 

66 106, 706 

66 192, 827 

" 224, 113 

222, 794 
256,002 
252,429 
233, 665 
192, 187 
188, 663 


129, 411 
256, 867 
416, 774 
616, 960 


360, 654 

604, 988 

878, 950 

1, 216, 877 


14, 633 


1941 


41,700 


1942 


66 100, 825 


1943 


66 158, 764 
26 187,348 

177, 956 


Individual returns with ad- 
justed gross income: 
1944 


619, 844 
690, 505 
721,943 
773, 670 
749, 657 
770, 284 


1,634,019 
1, 669, 373 
1, 926, 713 
1, 979, 727 
2,184,806 
2.263,498 


682, 269 
751, 686 
758, 773 
762, 366 
741, 220 
725, 497 


1, 421, 316 
1, 646, 107 
1, 794, 224 
1, 834, 569 
2, 060, 766 
2, 064, 469 


1945 


186, 806 


1946 . 


192,835 


1947. . 


203, 838 


1948 


161, 964 


1949 


161, 959 




Hawaii 


Idaho 


Individual returns and taxable 

income: 
1940 


42,952 

99, 426 

164, 583 

f 155, 834 


110, 279 
222, 663 
419, 956 
420,058 


4,534 

13, 356 

66 51, 292 

66 72,866 

20 86, 130 

72, 651 
84, 330 
53, 168 
69, 937 
57, 618 
47, 120 


43, 430 
74, 915 
121, 153 
153, 338 


83, 678 
152, 923 
243, 944 
321, 562 


1,138 




5,940 


1942 


66 24, 187 


1943 


66 37, 278 
26 45, 742 


Individual returns with ad- 
justed gross income: 
1944. 


172, 862 
190,431 
191, 218 
206,054 
182, 227 
182, 803 


476, 099 
522, 070 
477, 568 
586, 771 
586,944 
540,858 


163, 667 
180, 678 
192, 884 
208, 128 
190, 204 
187, 650 


361, 087 
376, 559 
443, 830 
486, 631 
519, 786 
529, 931 


37, 034 


1945 


41, 488 


1946 


41,454 


1947 


49, 056 


1948 


38, 408 


1949 


39, 354 




Illinois 


Indiana 


Individual returns and taxable 
fiduciary returns with net 
income: 


1, 272, 565 
2, 081, 848 

2, 723, 405 
f 3, 095, 347 


3, 315, 370 
4, 871, 224 
5, 944, 257 
7, 330, 077 


134, 254 

345,082 

66 692, 848 

66 1, 138, 887 

26 1,336,093 

1, 297, 781 
1, 359, 845 
1, 342, 554 
1, 578, 607 
1, 344, 871 
1, 226, 823 


352, 182 

683, 411 

1, 002, 578 

1, 187, 837 


813, 412 
1, 472, 442 
2, 053, 094 
2, 642, 560 


24, 227 


1941 


76, 461 


1942 


66 190, 217 


1943... 


66 343, 939 
20 401, 902 


Individual returns with ad- 
justed gross income: 

1944 


3, 281, 341 
3, 471, 774 
3, 711, 882 
3, 871, 396 
3, 690, 962 
3, 619, 255 


8, 702, 045 
9, 026, 694 
10, 314, 057 
11, 839, 400 
12, 959, 004 
12, 610, 306 


1, 294, 198 
1, 338, 672 
1, 426, 206 
1, 489, 451 
1, 441, 606 
1, 409, 222 


3, 144, 033 
3, 160, 005 
3, 459, 664 
3, 970, 316 
4, 364, 014 
4, 374, 124 


402, 950 


1945 


404, 739 


1946- 


372, 151 


1947. 


446, 091 


1948 


374, 381 


1949... _.-. 


371, 821 



For footnotes, see pp. 227-230. 



222 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 19.- — Individual returns and taxable fiduciary returns with net income, 
1940-43; individual returns with adjusted gross income, 1944-49; by States and 
Territories: Number of returns, net income or adjusted gross income, and total 
tax — Continued 

[Money figures in thonsands of dollars] 



tncome year 


Number 

of 
returns 


Net in- 
come 6 
1940-43; 

adjusted 
gross 

income 6 
1944-49 


Tax«< 


Number 

of 
returns 


Net in- 
come 6 

1940-43; 

adjusted 
gross 

Income ' 
1944-49 


Tax«« 




Iowa 


Kansas 


Individual returns and taxable 
fiduciary returns with net 
income: 
1940 


252, 638 

432, 255 

638, 552 

f 748, 883 


477, 609 

803, 533 

1, 244, 655 

1, 495, 674 


8,501 

30, 208 

66 109, 457 

66 175, 660 

» 205, 997 

190,061 

209. 777 

216. 778 
284, 944 
216, 959 
207, 742 


129, 473 
255, 045 
444, 936 
526, 652 


266, 464 

520, 241 

867, 304 

1, 104, 144 


5,266 


1941. 


23,909 


1942.. 


66 78, 483 


1943 


66 137, 093 






Individual returns with ad- 
justed gross income: 
1944-. 


782, 428 
837, 040 
916, 945 
948, 755 
923, 294 
954, 663 


1, 663, 934 

1, 775, 146 
2, 153, 414 

2, 573, 459 
2, 736, 718 
2, 735, 521 


608, 969 
638, 076 
637, 397 
677, 835 
645, 843 
654, 528 


1, 360, 382 
1, 348, 436 
1, 502, 964 
1, 829, 340 
1, 948, 127 
1, 888, 733 


163, 259 


1945 . 


165, 636 


1946... 


156, 244 


1947 


204, 776 


1948 - . . 


173, 592 


1949.. 


155, 623 




Kentucky 


Louisiana 


Individual returns and taxable 
fiduciary returns with net 
income: 

1940 


131, 909 

262, 107 

413, 714 

f 539, 761 


321, 065 

567, 446 

823, 624 

1, 168, 163 


9,175 

28, 998 

66 72, 980 

66 161, 893 

26 189,026 

134, 683 
145, 151 
144, 358 
178, 268 
146, 904 
132, 687 


128, 202 
230, 930 
380, 000 
547, 907 


324, 676 

525, 798 

734, 200 

1, 119, 693 


11, 162 


1941... 


34,083 


1942.. 


66 84, 800 


1943 


66 147, 135 






Individual returns with ad- 
justed gross income: 
1944 


602, 755 
■636, 487 
670, 579 
726, 498 
713, 550 
679, 542 


1, 228, 999 
1, 294, 558 
1, 453, 125 
1, 754, 365 
1, 934, 941 
1,829,511 


603, 200 
635, 463 
639, 996 
663, 422 
619, 475 
623, 020 


1, 318, 078 
1, 360, 598 
1, 485, 655 
1, 662, 196 
1,841,078 
1, 895, 155 


167, 444 


1945 


171, 090 


1946 


159, 774 


1947 


179, 684 


1948 


170, 322 


1949. 


167, 711 




Maine 


Maryland 


Individual retm'ns and taxable 
fiduciary returns with net 
income: 
1940 


70, 776 

142, 619 

227, 041 

r 262, 353 


157, 545 
292, 822 
445, 089 
559, 376 


5,689 

15, 095 

66 43, 338 

66 67, 630 

S6 78, 117 

69, 985 
72, 621 
64, 681 
71, 607 
59, 554 
56, 381 


285,629 
508, 679 
716, 430 
841, 827 


723, 501 
1, 211, 128 
1, 618, 930 
1, 962, 755 


28,290 


1941... 


81, 415 


1942... 


66 186, 169 


1943.. 


66 288, 615 
26 339, 481 

310, 888 


Individual returns with ad- 
Justed gross income: 
1944 


288, 359 
311, 807 
326, 599 
344, 861 
336, 902 
322, 300 


608, 188 
618, 253 
670, 226 
746, 701 
825, 415 
781, 219 


867, 185 
873, 857 
918, 281 
960, 602 
958, 698 
1, 104, 645 


2. 211, 779 
2, 148, 457 
2, 412, 911 

2, 694, 318 

3, 036, 471 
3, 381, 243 


1945 


301, 693 


1946 


280, 951 


1947 


314, 292 


1948.. 


279, 058 


1949 


290,284 




Massachusetts 


Michigan 


Individual returns and tax- 
able fiduciary returns with 
net income: 
1940 


670, 697 

1, 177, 572 

1, 515, 858 

f 1, 724, 818 


1, 711, 247 

2, 596, 823 

3, 247, 461 
3, 915, 863 


68, 768 

171, 174 

66 369, 519 

66 580, 528 

26 683, 786 

624, 664 
665, 426 
599, 115 
639, 978 
543, 751 
518, 417 


762, 766 
1, 371, 278 
1,785,117 
2, 041, 832 


1, 953, 151 
3, 369, 744 
4, 461, 566 
5, 485, 135 


78, 566 


1941.. 


220, 616 


1942 


66 547, 734 


1943.... 


66 860,385 
■0 1 Oil, 239 


;Individual returns with ad- 
justed gross income: 
1944 


1, 784, 053 
1, 858, 647 
1, 998, 784 
2, 040, 169 
1, 947, 809 
1, 902, 361 


4, 466, 782 

4, 594, 761 

5, 008, 564 
5, 324, 044 
5, 949, 883 
5, 912, 113 


2, 215, 631 
2, 273, 787 
2, 444, 609 
2, 707, 237 
2,410,194 
2, 333, 558 


6, 237, 693 
5, 748, 698 
6, 332, 542 

7, 380, 259 
8, 175, 360 
7, 760, 425 


909, 432 


1945... 


804, 959 


1946 


712, 855 


1947. 


837, 662 


1948 


752,115 


1949 


700, 399 



'Forlootnotes, see pp. 227-230. 



STATISTICS OF INCOME FOR 19 49, PART I 



223 



Table 19. — Individual returns and taxable fiduciary returns with net income, 
I94O-4S; individual returns with adjusted gross income, 1944-49; by States and 
Territories: Number of returns, net income or adjusted gross income, and total 
tax — Continued 

[Money figures in thousands of dollars] 



Income year 



Number 

of 
retm'ns 



Net in- 
come ' 
1940-43; 

adjusted 
gross 

income ' 
1944-49 



Tax«* 



Number 

of 
returns 



Net in- 
come • 
194(M3; 

adjusted 
gross 

income ' 
1944^9 



Tax'* 



Minnesota 



Mississippi 



Individual returns and taxable 
fiduciary returns with net 
income: 

1940 

1941. 

1942 

1943 

Individual returns with ad- 
justed gross Income: 

1944- 

1945 

1946- 

1947 

1948 

1949. 



Individual returns and taxable 
fiduciary returns with net 
income: 

1940 

1941 

1942 

1943. , 

Individual returns with ad- 
justed gross income : 

1944... 

1945 , 

1946- , 

1947. 

1948.— 

1949. 



Individual returns and taxable 
fiduciary returns with net 
income: 

1940 

1941 

1942 

1943 

Individual returns with ad- 
justed gross income: 

1944. 

1945 

1946. 

1947 

1948 

1949 



Individual returns and taxable 
fiduciary returns with net 
Income: 

1940. 

1941 

1942 

1943 

Individual returns with ad- 
justed gross income: 

1944. 

1945 

1946 

1947 

1948 

1949 



303, 934 
510, 632 
719, 251 
873, 639 



897, 451 
992, 060 
1, 080, 195 
1, 113, 143 
1, 066, 112 
1, 064, 193 



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 
2, 993, 559 



17, 743 

51, 947 

9' 122, 357 

6« 210, 693 

SI 244, 595 



237, 630 
273, 639 
257, 035 
321, 326 
267, 983 
238, 292 



47, 732 
92, 262 
165, 731 
223, 706 



261, 609 
298, 510 
288, 542 
293, 580 

281, 508 

282, 472 



117, 403 
224, 439 
346, 881 
430, 315 



523, 396 
570, 868 
602, 284 
673, 561 
743, 541 
743. 415 



Missouri 



Montana 



329, 338 

593, 756 

898, 520 

1, 105, 416 



1, 199, 251 
1, 308, 035 
1, 342, 278 
1, 396, 876 
1, 287, 540 
1,358,024 



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 
4, 152, 012 



31, 845 

87, 271 

«« 197, 961 

6« 309, 593 

2» 362, 203 



357, 419 
378, 768 
371, 454 
426, 254 
347, 794 
351, 445 



65, 985 
105, 770 
150, 523 
163, 443 



167, 008 
185, 907 
203, 050 
213, 085 
210, 143 
210, 026 



145, 148 
226, 276 
310, 491 
358, 241 



373, 608 
409, 214 
490, 014 
593, 867 
664, 243 
629, 115 



Nebraska 



Nevada 



106, 211 
181, 543 
323, 138 
392, 710 



415, 774 
460, 076 
468, 480 
503, 212 
466, 438 
475, 954 



227, 087 
361, 131 
613, 789 
793, 772 



860, 093 
980, 087 
1, 133, 081 
1, 348, 932 
1, 402, 937 
1, 356, 295 



4,860 

15, 971 

«9 54, 917 

88 94, 907 

" 109, 947 



97, 511 
123, 919 
124, 482 
154, 795 
121, 768 
109, 937 



20, 716 
38,911 
59, 173 
68, 667 



55, 601 
65, 174 
71, 079 
72, 909 
63, 581 
61, 605 



63,240 
87, 994 
137, 218 
158, 379 



154, 191 
177, 485 
212, 170 
229, 985 
217, 275 
207, 747 



New Hampshire 



New Jersey 



53, 634 
103, 249 
147, 007 
166, 447 



184, 451 
194, 999 
214, 420 
220, 524 
211, 073 
201, 461 



117, 785 
205, 392 
279, 946 
334, 787 



369, 059 
392, 882 
457, 343 
506, 288 
565, 176 
515, 591 



3,764 

10, 496 

88 24, 151 

88 38, 354 

" 45, 394 



39, 289 
47, 393 
46, 751 
63, 480 
42, 075 
38, 463 



734, 292 
1, 221, 792 
1, 516, 691 
1, 729, 830 



1, 829, 218 
1, 981, 047 
2, 028, 646 
2, 061, 056 
1, 993, 768 
1, 941, 010 



1, 850, 604 
2, 895, 069 
3, 319, 236 
4, 196, 078 



4, 955, 629 
5, 225, 042 

5, 523, 596 
6, 036, 480 

6, 628, 354 
6, 453, 603 



2,844 

14, 693 

88 37, 410 

88 54, 670 

28 67, 654 



59, 698 
63, 495 
58, 709 
66, 656 
56, 064 
53, 677 



2,474 

9,729 

M 32, 110 

88 44, 143 

28 53, 722 



43,542 
48, 620 
62, 176 
66, 661 
66, 269 
51,468 



3,194 

6,468 

88 17, 947 

88 26, 028 

s« 31, 749 



25,419 

30, 666 
30,962 
30,688 
25, 796 
22, 506 



74, 722 

190, 665 

88 375, 399 

88 620, 187 

28 724, 392 



703, 308 
737, 972 
651, 721 
720, 213 
615, 495 
690, 326 



For footnotes, see pp. 227-230. 



224 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 19. — Individual returns and taxable fiduciary returns with net income, 
1940-4S; individual returns with adjusted gross income, 1944~49; by States and 
Territories: Number of returns, net income or adjusted gross income, and total 
tax — Continued 

[Money figures In thousands of dollars] 



Income year 



Number 

of 
returns 



Net in- 
come ' 

1940-43; 

adjusted 
gross 

income ' 
1944-49 



TaiM 



Number 

of 
returns 



Net In- 
come ' 
1940-43; 

adjusted 
gross 

income • 
1944-49 



TaxM 



Individual returns and taxable 
fiduciary returns with net 
income: 

1940 

1941. 

1942. - 

1943 

Individual returns with ad- 
justed gross income: 

1944 

1945 

1946. 

1947 

1948. 

1949 

Individual returns and taxable 
fiduciary returns with net 
income: 

1940 

1941 

1942 

1943 

Individual returns with ad- 
justed gross income: 

1944... 

1945 

1946 

1947. 

1948. 

1949 



Individual returns and taxable 
fiduciary returns with net 
income: 

1940 

1941. 

1942 



1943 

Individual returns with ad- 
justed gross income: 



1944. 
1945. 
1946- 
1947. 
1948. 
1949. 



Individual returns and taxable 
fiduciary returns with net 
income: 

1940 

1941 

1942..-. 

1943.-.. 

Individual returns with ad- 
justed gross income: 

1944. 

1945.... 

1946 - 

1947.... 

1948 

1949 

For footnotes, see pp. 227-230 



New Mexico 



New York 



29,168 
52, 018 
81,083 
104, 076 



122, 992 
140, 033 
145, 943 
154,001 
155,756 
175, 767 



71, 150 
118, 440 
169, 103 
219, 684 



245, 781 
294, 776 
343, 841 
391, 122 
472, 944 
531, 172 



2,026 

6,530 

«» 18, 141 

«« 27, 623 

so 33, 434 



23,433 
34,844 
35, 234 
42,088 
40, 598 
45, 204 



2, 180, 949 
3,470,004 
4, 453, 391 
5, 268, 341 



5, 599, 607 
6,063,750 
6,343,055 
6, 537, 319 
6, 203, 398 
6, 106, 261 



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 
21, 202, 910 



323, 155 
685, 149 
«« 1,339, 959 
«« 2, 163, 443 
JO 2, 532, 377 



2,435,681 
2,743,072 
2, 613, 096 
2, 702, 269 
2, 265, 751 
2, 137, 040 



North Carolina 



North Dakota 



128,582 
277, 997 
504, 872 
668, 111 



761, 289 
842, 833 
910, 445 
918, 643 
901,457 
906, 710 



312, 865 

604, 724 

934, 111 

1,186,994 



1,483,498 
1, 623, 637 
1, 946, 057 
2,098,719 
2, 359, 574 
2, 335, 044 



14, 022 

39, 186 

« 84, 378 

«» 141, 284 

2« 167, 138 



163, 057 
181, 173 
190, 630 
201, 703 
177, 614 
165, 890 



39, 235 
88,219 
127, 323 
157, 435 



Ohio 



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 
2, 977, 078 



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 
9, 636, 409 



86, 651 

242, 969 

8« 566, 623 

«« 922, 019 

a» 1,076, 761 



1,035,280 

1, 015, 220 

925, 026 

1,079,062 

949, 747 

879, 644 



Oregon 



123, 635 
232, 185 
390, 179 
458, 568 



488, 183 
518, 109 
553, 967 
616,911 
557, 588 
541, 639 



275, 686 

505, 239 

911,806 

1, 171, 328 



1,308,151 
1,314,582 
1,454,819 
1, 664, 988 
1,835,879 
1,781,983 



6,845 

28, 219 

«« 108, 305 

«« 183, 251 

ao 212, 326 



190, 522 
193, 654 
181, 582 
202, 580 
179, 862 
162, 938 



160, 511 
175, 955 
188, 034 
201, 465 
198, 521 
217,305 



75, 195 
150, 679 
219, 669 
292, 670 



332, 683 
350, 589 
437, 914 
546, 809 
610, 211 
565, 172 



754 
3,704 

M 30, 412 
»o 35, 013 



32,856 
36, 705 
39,588 
57, 856 
47,331 
37, 986 



Oklahoma 



112, 417 
212, 510 
348, 322 
459, 155 



600, 026 
671, 796 
593, 569 
625, 258 
577, 105 
600, 921 



278, 140 
476, 375 
656, 608 
919, 678 



1,115,362 
1,211,284 
1,336,871 
1,529,733 
1, 719, 212 
1, 713, 487 



8,813 

28,172 

M 59, 798 

M 110, 724 

>o 132, 636 



133, 151 
137, 486 
125, 461 
154, 120 
153, 119 
136.048 



Pennsylvania 



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 
3, 974, 815 



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 
12, 094, 363 



137, 958 

338,064 

«» 713, 032 

«« 1, 076, 068 

so 1, 261, 776 



1, 228, 122 
1,275,957 
1, 143, 927 
1,340,819 
1, 145, 176 
1,073,079 



STATISTICS OF INCOME FOR 19 49, PART 1 



225 



io/n ]l~^^dtvidual returns and taxable fiduciary returns with net income, 
iy4U~43; individual returns with adjusted gross income, 1944-49; by States and 
tax— Continued ''^^"'""^ ««^ ^^'^ome or adjusted gross income, and total 

_ fMoney fisurea in thousands of dollars] 



Income year 



Individual returns and taxable 
fiduciary returns with net 
income: 

1940 

1941-... 

1942 



Number 

of 
returns 



Net in- 
come • 
1940-43; 

adjusted 
gross 

income « 
1944-49 



Tax«« 



Rhode Island 



1943. 



Individual returns with ad- 
justed gross income: 

1944 

1945_. 

1946 

1947 

1948 

1949—. 



Individual returns and taxable 
fiduciary returns with net 
income: 

1940-.. 

1941-. 

1942.... 



103, 271 
203, 347 
263, 624 
287, 470 



297, 295 
315, 963 
339, 076 
342, 760 
331,699 
321, 008 



250, 894 
455, 710 
574, 851 
653, 368 



730, 029 
742, 636 
824, 923 
919, 538 
1, 025, 377 
902, 320 



12, 688 

32, 165 

«« 67, 980 

«» 95, 860 

"114,322 



103, 401 
108, 643 
100, 905 
112,729 
101, 231 
78, 973 



South Dakota 



1943_... 

Individual returns with ad- 
justed gross income: 

1944 

1945. 

1946—. 

1947 

1948.-.. "" 

1949 



38, 018 

79, 279 

128, 515 

134, 206 



Individual returns and taxable 
fiduciary returns with net 
income: 

1940.. 

1941 ■ 

1942 "'."'/.. 

1943_... 

Individual returns with ad- 
justed gross income: 

1944 

1945 

1946 

1947.... 

1948 

1949 



Individual returns and taxable 
fiduciary returns with net 
income: 

1940-... 

1941.... 

1942 llll"[\m 

1943 

Individual returns with ad- 
justed gross income: 

1944... 

1945 

1946.... 

1947 

1948... "' 

1949... I""I[.I 

For footnotes, see pp. 227-230. 



159, 583 
192, 316 
196, 414 
213, 445 
212, 645 
214, 937 



67, 425 
138, 575 
218, 140 
242, 073 



277, 578 
347, 498 
437, 344 
545, 223 
596, 537 
540, 617 



816 

3,938 

«« 14, 069 

«« 25, 197 

" 29, 030 



25, 124 
34, 801 
40, 141 
59, 443 
45, 329 
36, 833 



Texas 



457, 136 

792, 947 

1, 320, 969 

f 1, 720, 062 



1,947,800 
1, 988, 628 
2,111,121 
2, 243, 691 
2, 037, 366 
2, 124, 368 



1, 162, 278 
1, 836, 788 

2, 696, 512 

3, 635, 677 



4, 351, 859 
4, 492, 619 
5, 131, 712 
5, 850, 745 
6, 482, 687 
6, 863, 925 



41,051 

126, 046 

«« 305, 631 

«« 513, 347 

" 611, 809 



559, 973 
609, 637 
619, 742 
721, 707 
684, 526 
673, 388 



Vermont 



34, 454 
58, 894 
82, 057 
92,286 



106, 967 
113, 448 
131,297 
133, 032 
131, 103 
127, 061 



74, 476 
116,619 
151, 261 
173, 487 



205, 539 
214, 858 
257, 371 
292, 559 
331, 730 
307, 216 



2,281 

5,457 

«« 13, 287 

" 19, 043 

»» 22, 437 



21, 791 
24,229 
22, 593 
28, 439 
23, 562 
21, 774 



Number 

of 
returns 



Net in- 
come ' 
1940-43; 

adjusted 
gross 

income « 
1944-49 



TaxM 



South Carolina 



63, 585 
137, 616 
253, 251 
335, 802 



372, 504 
400, 838 
402, 279 
454, 974 
424, 012 
428, 338 



142, 395 
280, 755 
472, 524 
593, 837 



691, 338 

765, 464 

872, 048 

1,028,441 

1, 056, 583 

1,114,879 



3,711 

13, 584 

" 38, 517 

«« 65, 806 

" 78, 115 



64,716 
78, 998 
80,812 
90, 511 
72, 509 
75, 146 



Tennessee 



138, 602 
262, 156 
445, 045 
616, 094 



694, 233 
695, 825 
755, 103 
795, 462 
769, 354 
771,088 



357, 765 

617,698 

926, 352 

1, 207, 188 



1, 406, 248 
1,413,075 
1, 675, 853 
1, 865, 052 
2, 041, 261 
2, 155, 940 



14, 291 

43, 140 

M 96, 255 

" 153, 816 

so 179, 168 



159, 812 
173, 584 
181, 932 
194, 432 
156, 520 
158, 539 



Utah 



39, 460 

77, 805 

151, 584 

188, 462 



194, 344 
214, 841 
224, 578 
232, 765 
221, 326 
216, 304 



94, 235 
170, 717 
317, 873 
425, 234 



457, 892 
474, 067 
518, 138 
601, 185 
653, 441 
630, 231 



2,012 

7,593 

" 26, 556 

«» 50, 210 

" 57, 627 



49, 717 
51,680 
47, 016 
54, 193 
43, 489 
42,750 



Virginia 



183, 289 
368, 661 
595,377 
710, 996 



775, 479 
817, 140 
861, 239 
918, 801 
905, 559 
917,380 



477, 918 

866, 514 

1, 273, 452 

1, 477, 637 



1, 709, 021 

1, 709, 765 
1, 948, 521 
2, 271, 229 

2, 568, 408 
2, 606, 750 



20, 704 

56, 023 

" 131, 492 

«« 188, 755 

« 224, 670 



208, 124 
210, 710 
203, 099 
240, 012 
205, 210 
203, 112 



226 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 19. — Individual returns and taxable fiduciary returns with net income, 
1940-43; individual returns with adjusted gross income, 1944-49; by States and 
Territories: Number of returns, net income or adjusted gross income, and total 
tax — Continued 

[Money figures in thousands of dollars] 



Income year 


Number 

of 
returns 


Net in- 
come ' 

1940-43; 

adjusted 
gross 

income • 
1944-49 


Tax«< 


Number 

of 
returns 


Net in- 
come • 
1940-43; 

adjusted 
gross 

income ' 
1944-49 


TaxM 




Washington " 


West Virginia 


Individual returns and taxable 
fiduciary returns with net 
income: 
1940 


247, 134 

465, 691 

740, 736 

f 938, 780 


545, 694 
994, 896 

1, 588, 821 

2, 201, 773 


12, 821 

63, 074 

»« 181, 255 

" 326, 120 

" 382, 847 

331, 918 
328, 913 
294, 913 
338, 268 
290, 582 
271, 847 


125, 077 
265, 409 
381, 556 
444,801 


303, 721 
677, 631 
750, 391 
896, 571 


7,579 


1941 


25, 183 


1942 


•« 53, 695 


1943 


" 89, 088 






Individual returns with ad- 
justed gross income: 

1944 


896, 870 
959, 667 
997, 732 
1, 018, 941 
902, 167 
906, 292 


2, 301, 808 
2, 329, 276 
2, 495, 847 
2, 804, 714 
2, 970, 439 
2, 949, 863 


480,479 
545, 803 
573, 963 
611, 357 
618, 189 
696, 898 


1,072,958 
1, 143, 302 
1, 254, 981 
1, 539, 024 
1, 730, 289 
1, 620, 262 


112, 127 


1945 


113, 312 


1946 


112, 489 


1947 


160, 898 


1948 


128, 794 


1949 


109, 570 








Wisconsin 


Wyoming 


Individual returns and taxable 
fiduciary returns with net 
Income: 
1940 


332, 382 

623, 766 

890, 083 

f 1,061,398 


727, 472 
1, 269, 509 
1, 750, 926 
2, 156, 521 


19, 839 

62,328 

«8 154, 970 

«» 263, 678 

" 305, 854 

300, 865 
337,027 
317, 496 
373, 185 
318, 840 
308, 588 


28, 596 
48, 361 
67, 449 
79, 062 


66, 440 
108, 133 
141, 707 
183,307 


1,684 


1941J 


5,723 


1942 


«' 14, 443 


1943 


6»23,835 
" 28, 467 

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 
1, 267, 743 


2,460,891 
2, 713, 484 
3, 003, 996 
3, 392, 629 
3, 802, 274 
3, 764, 843 


78, 948 
82, 206 
90,191 
96, 535 
99, 279 
101, 625 


197,078 
198, 750 
226,444 
281, 391 
320, 222 
327, 108 


1945 


25,603 


1946 


23,996 


1947 


32,328 


1948 


29, 868 


1949.. 


28,461 







For footnotes, see pp. 227-230. 



STATISTICS OF INCOME FOR 19 49, PART 1 



227 



Footnotes for historical tables 16 through 19, pages 196-226 



• Data for returns with net income for 1913-15 are 
secured from the annual reports of the Commissioner 
of Internal Revenue; for 191G-36 tabulated from 
Forms 1040 and 1040A showing net income, filed for 
Individuals and for estates and trusts; for 1937-43 
tabulated from Forms 1040 and 1040A showing net 
income filed for individuals, from taxable Forms 1041 
filed for estates and trusts, and from returns for 
estates and trusts showing net income filed (im- 
properly) on Form 1040, except that for 1938 and sub- 
sequent years, the nontaxable returns in the last- 
mentioned category are excluded. (For require- 
ments for filing, see table A, pp. 434-435.) 

Data for 1916 are completely tabulated from each 
return. For individual returns with net income 
under $5,000, the number of returns is obtained 
annually from records of the Internal Revenue 
Service, but the distribution of the returns by net 
income classes, as well as data regarding income and 
taxes and their distribution bj' net income classes, is 
in part estimated from samples and in part com- 
pletely tabulated for 1917, 1928, and 1930-42, and is 
estimated based on samples for 1918-27, 1929, and 
1943, except that for 1941-43 Form 1040A does not 
show deductions nor net income, therefore cannot be 
distributed by net income classes. For individual 
returns witli net hicome 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 1948-49. 
(For filing requirements, see table A, pp. 434-435.) 

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 pui'pose the net long-term 
capital loss, exceeds 30 percent of the net long-term 
capital loss. For 1943, a net victory tax is reported 
on 18,691 individual and taxable fiduciary returns 
with no net income. In table 16, the alternative tax, 
the victory tax, and the total income and victory tax 
for these returns are tabulated with that for returns 
with net income. 

< Data for individual returns with no adjusted gross 
income for 1944-49 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}^ 
percent; for 1924-33, excludes capital net loss for 
which a tax credit of 12J.^ 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 1944-49 is gross income 
minus allowable trade and business deductions 
(including the net operating loss deduction) , expenses 
of travel and lodging in connection with employ- 
ment, reimbm'sed expenses in connection with 
employment, deductions attributable to rents and 
royalties, certain deductions of life tenants and 
income beneficiaries of property held in trust, and 
allowable losses from sales of property. Should 
these deductions exceed the gross income, there is 
an adjusted gross deficit. (Also see note 2.) 

'> Normal tax and surtax for 1913-15 are the tax 
receipts for the fiscal year ended June 30 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 incbide the additional 
tax; for 1940-41 the defense tax; for 1941-47 the optional 
tax; for 1943 the victory tax associated with normal 
tax and surtax as well as the victory tax on returns- 
with no net income. For 1942-43, taxes are for the 
respective annual income, without regard to the for- 
giveness feature provided under the Current Tax 
Payment Act of 1943. Normal tax and surtax be- 
fore tax credits is not available for 1943-49. (Also 
see notes 1, 2, and 3.) 

• Alternative tax for 1938-41, in the case of net 
long-term capital gain, is the sum of normal tax and. 
surtax on net income reduced by the amount of net 
long-term capital gain, and 30 percent of the net long- 
term capital gain; and, in the case of net long-term 
capital loss, is the sum of normal tax and 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 1942-49, 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 1948-49. Alternative tax includes for 
1938-41 the alternative tax on returns with no net 
income on account of a net long-term capital lost 
(see note 3); for 1940-41, the defense tax; for 1943, the 
victory tax associated with the alternative tax. For 
1942-43, alternative tax is for the respective annual 
income, without regard to the forgiveness feature 
provided vmder the Current Tax Payment Act of 
1943. (Also see notes 1 and 2.) 

« For earned income credit limitation, see table E, 
p. 454. 

10 Credit for income tax paid to foreign countries 
or possessions of the United States (allowable for 1918 
and subsequent years) and credit for income tax paid 
at source on interest from tax-free covenant bonds 
(allowable for all years) were not tabulated for 
Statistics of Income prior to 1943 nor for 1948-49. 
Such credits are tabulated from Forms 1040 and 1041 
for 1943 and Form 1040 with itemized deductions for 
1944r47. 

" Tax for 191&-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 1943-49, 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 1941-49 the optional tax. Taxes for 
1942-43 are further explained in notes 18, 19, and 20. 
(See also notes 1, 2, and 3.) 

" Returns for 1913 pertain to the last 10 months of 
that year. 



(Footnotes continued on p. 228) 



228 



STATISTICS OF INCOME FOR 1949, PART 1 



Footnotes for historical tables 16 through 19, pages 196-226 — Continued 



» Tax for 1917 includes war excess-profits taxes of 
$101,249,781 on individuals and $103,887,984 on part- 
nerships. 

" Revised figures: 

1920: Certain sources of income for returns 
with net income under $5,000 have been 
revised, according to Statistics of Income for 
1935. Part 1, p. 42, note 4. 

1923: Sources of income, deductions, net in- 
come, and tax have been revised according to 
Statistics of Income for 1925, pages 28-29. 

1929: Sources of income and deductions for 
returns with net income under $5,000 have been 
revised according to Statistics of Income for 1934, 
Part 1, p. 31, note 18. 

1930: Other income, total income, contribu- 
tions, other deductions, and total deductions for 
returns with net income under $5,000 have been 
revised according to Statistics of Income for 1937, 
Part 1, p. 47, note 25. 

1932: Other deductions, total deductions, and 
net Income for returns with net income under 
$5,000 have been revised according to Statistics 
of Income for 1935, Part 1, p. 31, note 6. 

" Taxes before the 25 percent reduction provided 
by section 1200(a), Revenue Act of 1924, effective for 
1923. 

i» The 25 percent reduction in taxes for 1923 pro- 
vided by section 1200(a), Revenue Act of 1924. 

" Tax after the 25 percent reduction provided by 
section 1200(a), Revenue Act of 1924, effective for 
1923. 

" Tax for 1942 is before the tax credits for foreign 
tax paid and for tax paid at source on interest from 
tax-free covenant bonds, and is without regard to 
the amount of tax forgiven vmder the Current Tax 
Payment Act of 1943, for individuals who are liable 
for an income tax on both 1942 and 1943 incomes. 
The amount of the 1942 tax forgiven, as reported on 
the 1943 mdividual returns, is $4,723,467,646. 

i» Income and victory tax on 1943 income is after 
the tax credits relating to foreign tax paid and to 
tax paid at source on interest from tax-free covenant 
bonds and is without regard to the amount of tax 
forgiven under the Current Tax Payment Act of 
1943, for individuals who are liable for an Income tax 
on both 1942 and 1943 incomes. The amount of 
1943 tax forgiven, as reported on the 1943 individual 
returns, is $1,017,813,898. 

*> Total income and victory tax, reported on 1943 
returns, is the aggregate of (1) the income and vic- 
tory tax on 1943 income less the credits for foreign tax 
paid and for tax paid at source on interest from tax- 
frea covenant bonds, (2) the amount by which the 
1943 tax is increased to equal the 1942 tax liability on 
individual returns showing a smaller tax (or no tax) 
for 1943 prior to such adjustment, and (3) the unfor- 
given portion of the smaller of the 1942 or 1943 tax 
liability of individuals liable for income tax in both 
years. The last two amounts constitute the adjust- 
ments necessary for merging the 1942 and 1943 tax 
liabilities of individuals as provided under the 
Current Tax Payment Act of 1943. 

" Net income classes are based on net income 
tabulated. (See note 5.) Returns with net deficit, 
regardless of the amount, are designated as returns 
with no net income. 

»> The number of returns for 1916 excludes 7,635 
returns of married women making separate returns 
from husbands (288 returns show net income of $3,000 
under $5,000 and 7,347 show $5,000 or more). The 
net income on returns filed separately by 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 deiignated limit. 

" For 1946-49 thii class includes nontaxable retumi 
with adjusted gross income exceeding the deiignated 
limit. 

w 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 1944-49 is adjusted gross income. 

« Data for 1917 exclude data for 1,640,758 retumi 
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 Sta- 
tistics of Income for 1917, contributions, although 
an allowable deduction, are not included in general 
deductions and have not been deducted from net 
income.) 

2" Number of retumi 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 1918-20; for all returns with net income for 1921-27; 
and all returns with income or deficit for 1928 and 
thereafter. (For scope of estimated data see notei 
1-4.) 

3" Amounts of income from the various sources for 
1916 are gross receipts; the deductions, not havmg 
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 flJing Form 1040A for 1941-43 
and individuals using the standard deduction for 
1944-49. (Also see notes 1 through 4 and 29.) 

31 Salaries, wages, etc., reported only on individual 
returns, inclnde "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 1944-49 such wages of wife and dependent only. 
Salaries exclude wages of less than $100 per return 
from which no tax was withheld, reported on Forms 
W-2 for 1944-47 and 1040A for 1948^9; such wages 
are tabulated as other income. 

32 Business profit or loss for 1916 excludes "Profes- 
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 1944-49, salaries of 
spouse and dependents only are deductible. For 
1944-49 the net operating loss deduction carried over 
from 2 preceding years is a business deduction. 

" Partnership profit or loss excludes the partially 
tax-exempt interest on Government obligations; 
dividends on share accounts in Federal savings and 
loan associations issued prior to March 28, 1942; 
interest on corporation bonds upon which a tax was 
paid at source for 1917 and 1920; salaries or earned 
income of the partner prior to 1927; dividends on 
stock of domestic corporations subject to Federal 
income taxation prior to 1936; dividends on stock of 
domestic corporations not subject to Federal income 
taxation for 1932-33; capital net gain or loss when the 
tax or tax credit is computed at 12)-^ per cent prior 
to 1934; and the net gain or loss from sales of capital 
assets for 1938-49. Amounts for the years 1918-21 
include income from fiduciaries and income from 
personal service corporations except that dividends, 
partially tax-exempt interest on Government obli- 
gations, and, in the case of fiduciaries, interest from 
bonds upon which a tax was paid at source, received 



(Footnotes continued on p. 229) 



STATISTICS OF INCOME FOR 19 49, PART 1 



229 



Footnotes for historical tables 16 through 19, -pages 196-226 — Continued 



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 1936-49 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 1948-49, and partially tax- 
exempt dividends on share accounts in Federal 
savings and loan associations for 1938-43. 

'6 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 12i.i percent, prior to 1934. 

3« 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 63.) 

Amounts, tabulated from Forms 1040 and 1041, 
cover income classes $1,000 or more for 1919-20; all 
classes for 1921-23; $10,000 or more for 1924-31; $6,000 
or more for 1932; $5,000 or more for 1933-39; all classes 
for 1940-43, including Form 1040A for 1940 only. 
(Partially tax-exempt interest not included is in 
other taxable interest for 1924-39 and in other income 
forl941-43.) 

" 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 Form 1040A 
for 1941; dividends, interest, and annuities reported 
on Form 1040 A for 1941-43; and wages not subject 
to withholding, dividends, and interest, not exceed- 
ing $100 per return, reported on Forms W-2 for 
1944-47 and 1040A for 1948-49. 

'* Contributions, reported only on individual re- 
turns, were not allowed for 1916; exclude contributions 
made by individuals using Form 1040A for 1941^3 
or the standard deduction for 1944-49. 

" Other deductions exclude the prior year net loss 
allowable as a deduction 1922-31; and deductions of 
individuals using Form 1040A for 1941^3 or the 
standard deduction for 1944-49; 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 1943-49; 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 1944-49; and the $500 special deduction for 
blindness allowed individuals for 1944-47. 

<" Included in partnership profits. 

<i Included in other income. 

« Included in other deductions. 

<3 Capital net gain from sales of assets held more 
than 2 years, including that received through partner- 
ships and fiduciaries, taxed at \2\^ percent for 1922- 
33; tabulated from ta.xable 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-^^3. 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 part- 
nerships and fiduciaries, tabulated in other deduc- 
tions for 1924-28, and in net loss from real estate, 
stocks, and bonds for 1929-33, is only the amount 
reported as a deduction in computing net income or 
deficit, except for 1932-33 on the returns with no net 
income there is included also the capital net loss re- 
ported in schedule D when not used as a deduction. 
Capital net loss in schedule D for which the 12>'6 per- 
cent tax credit is taken is not tabulated as a de- 
duction. 

" Taxes and interest paid exclude amounts reported 
in schedules for business and for rents and royalties, 
and the taxes and interest of individuals filing Form 
1040A for 1941-43 or using the standard deduction for 
1944-49. (A summary of taxes paid for 1927-32 and 
of interest paid for 1928-32, for returns with net 
income of $5,000 or more, showing separately the 
amounts reported in general deductions from total 
income and amounts reported in business deductions, 
is published in Statistics of Income for 1932, table 
8-A, p. 80.) 

<« Net capital gain or loss for 1934-37 is the net 
gain or loss from sales or exchanges of capital assets 
regardless of time held, after certain percentages (see 
table D, pp. 452-453), depending on the time the assets 
were held, and the limitation on the deduction for 
capital loss have been applied. The net capital loss 
deduction is limited to $2,000. Amounts reported 
exclude such gain or loss received through partner- 
ships and fiduciaries. 

<' For 1938-41, short-term applies to sales of capital 
assets held 18 months or less upon which 100 percent 
of the gain or loss is taken into account. The short- 
term gain reported includes the net short-term gain or 
loss received through partnerships and common 
trust funds and, for 1939-41, is after the allowable 
deduction for carryover. A net short-term capital 
loss is not deductible in the current year but is carried 
forward to the succeeding year in an amount net in 
excess of the net income for the year in which the 
loss is sustained and can be deducted only to the 
extent of the net short-term capital gain in such 
succeeding year. (For carryover see pp. 68-70.) 

*8 For 1938^1, long-term applies to sales of ca pital 
assets held more than 18 months, upon which 66^^ 
percent of the gain or loss on sales of assets held 18 
months but not more than 24 months and 50 percent 
of the gain or loss on sales of assets held more than 24 
months are taken into account. The amounts re- 
ported include the net long-term capital gain or loss 
received through partnerships and common trust 
funds. A net long-term capital loss is deductible 
from gross income. 

<' Property other than capital assets is property 
used in trade or business of a character whicLi is sub- 
ject to the allowance for depreciation; for 1941-49 
also includes certain Government hniKis wliicli are 



(Footnotes continued on p. 2.'?0) 



230 



STATISTICS OF INCOME FOR 1949, PART 1 



Footnotes for historical tables 16 through 19, pages 196-226 — Continued 



not capital assets: and for 1942-i9 real property used 
in trade or business. 

M Loss from fire, storm, shipwreck, or other cas- 
ualty, or from theft, not compensated for by insur- 
ance or otherwise, tabulated from Forms 1040 for 
1939-49, excludes amounts reported in schedules for 
business and for rents and royalties, and such loss for 
persons using the standard deduction for 1944-49, 
tabulated in other deductions prior to 1939. 

" Bad debts, 1939-42, tabulated from Forms 1040, 
exclude bad debts reported in schedules for business 
and for rents and royalties; tabulated in other deduc- 
tions for all other years. 

52 Amount distributable to beneficiaries, reported 
on fiduciary returns, is a deduction allowed in com- 
puting the taxable net income of an estate or trust; 
Included in other deductions prior to 1937. 

53 For 1942-49, net gain or loss from sales or ex- 
• changes of capital assets is the result of combining 

the net short- and long-term capital gain and loss and 
the allowable capital loss carryover; also amounts 
ireceived through partnerships and common trust 
funds. The deduction for a net loss from sales of 
capital assets is limited to this loss, or to the amount 
of net income (adjusted gross income if taxed under 
supplement T in 1944-49) computed without regard 
to capital gams and losses, or to $1,000, whichever 
Is smallest. 

Short-term applies to sales of capital assets held for 
6 months or less upon which 100 percent of the gain 
or loss is taken into account; and long-term applies 
to sales of capital assets held more than 6 months 
upon which 50 percent of the gain or loss is taken into 
account. 

A net capital loss of any year, to be used as a capital 
loss carryover, is the excess of cmrent year capital 
losses over the sum of (1) current year capital gains 
and (2) the smaller of $1,000 or current year net 
income (adjusted gross income if taxed under sup- 
plement T in 1944-49) computed without regard to 
capital gains and losses. The net capital loss may 
be carried forward as a short-term capital loss in the 
5 succeeding years to the extent that it exceeds 
the net capital gain of any year intervening between 
the year in which the loss is sustained and the fifth 
succeeding year. (For carryover see pp. 68-70.) 

«* Rents and royalties profit or loss excludes that 
reported on Forms 1040 A for 1941, the only year in 
■which this source of income could be reported on 
that form. 

«5 Taxable interest on Government obligations is 
that received on Treasury notes issued on or after 
December 1, 1940, and on obhgations of the United 
States or any agency or instrumentality thereof, 
issued on or after JVIarch 1, 1941; excludes that received 
through partnerships and fiduciaries and that re- 
ported on Forms 1040A for 1941^3. The amount 
tabulated for 1941 is only that reported on taxable 
returns (such interest reported on nontaxable returns 
is tabulated with partially tax-exempt interest). 
Amortizable bond premium was deducted for 1942- 
43 only. 

59 Dividends on share accounts in Federal savings 
and loan associations issued prior to March 28, 1942 
(exempt from normal tax), tabulated from Forms 
1040 and 1041 for 1941-42, include such dividends 
received through partnerships and fiduciaries. 
Amounts for 1941 are only those reported on taxable 
returns (such dividends reported on nontaxable 
returns are tabulated with partially tax-exempt 
Interest). These dividends are reported in other 
income for 1938-40, and in partially tax-exempt 
interest for 1943. 

"Annuities, tabulated from individual returns, 
Form 1040, are only the taxable portion of annuities 
received. 



58 Medical and dental expenses in excess of an 
amount equal to 5 percent of the net income for 
1942-43 or of adjusted gross income for 1944-49, com- 
puted without this deduction, exclude such expenses 
for persons using Form 1040A for 1942-43 or the 
standard deduction for 1944^9. The deduction is 
limited, for 1942-43, to $2,500 on a joint return or on 
return for head of family, and to $1,250 on all other 
returns; for 1944-47 is limited to $2,500 if two or more 
exemptions are claimed or to $1,250 if one exemption 
is claimed; for 1948-49 the deduction cannot exceed 
$1,250 times the number of exemptions other than 
those for age and blindness with a maximum deduc- 
tion of $2,.50O, except that on a joint return, the max- 
imum deduction is $5,000. 

59 Returns with standard deduction are the op- 
tional returns and the short-form returns. Form 1040, 
on which deductions are allowed automatically 
through use of the tax table, and the long-form re- 
turns. Form 1040, with adjusted gross income of 
$5,000 or more on which the optional standard de- 
duction is used. 

6" Long-form returns. Form 1040, with adjusted 
gross income on which deductions are itemized, in- 
cluding long-form returns with no deductions filed 
by spouses of taxpayers who itemized deductions. 
A relatively small number of returas with adjusted 
gross income show a net deficit after itemized de- 
ductions. 

6' 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. 

62 Net income less deficit 

85 Interest received, 1946 and subsequent years, 
includes taxable and partially tax-exempt interest 
on Government obligations, also the partially tax- 
exempt interest received through partnerships and 
fiduciaries; but excludes any interest reported on 
Forms W-2 for 1946-47 and 1040A for 1948-49. 

64 Tax for 1940-42 is before tax credits for foreign 
income tax paid and for income tax paid at source 
on interest from tax-free covenant bonds; for 1943-49 
is after such credits; for 1940-41 includes defense tax; 
for 1941-49 includes optional tax; and for 1943 in- 
cludes victory tax. Further explanation of tax for 
1942-43 is given in notes 66 and 20. 

65 The aggregates for data distributed by States for 
1943-49 do not precisely agree with the aggregates for 
data relative to returns with income distributed by 
income classes. The differences are due to (1) the 
use of independent weighting factors for each collec- 
tion district in compiling the State distributions, (2) 
the use of rounded ratios in extending the data from 
samples of returns, and (3) the fact that State dis- 
tributions for 1943 and 1945 are based on samples 
distinct from those used for income class distri- 
l:ations. 

«8 The tax liability for 1942 and for 1943, as de- 
scribed in note 64, is that computed on income for 
the respective year and is without regard to the 
amount of tax forgiven under the Current Tax Pay- 
ment Act of 1943. Neither tax was paid in full be- 
cause of the forgiveness feature provided under sec- 
tion 6 of that Act, applicable to individuals who are 
liable for a tax on both 1942 and 1943 incomes. 

«' Data for Alaska not available; included in 
Washington. 

«8 Data for Washington include data forJAlaska 
for 1943-19. 



TAXABLE FIDUCIARY 
INCOME TAX RETURNS 



231 



TAXABLE FIDUCIARY INCOME TAX RETURNS 



SUMMARY DATA 

Taxable fiduciary income tax returns filed for the income of estates 
and trusts for the year 1949 number 99,577. This is a decrease of 
1,706 returns, or 1.7 percent, as compared with the number of returns 
for 1948. Net income taxable to fiduciary of $462,775,000 for 1949 
shows a decrease of $67,585,000, which is 12,7 percent less than that 
reported the previous year; and the tax liability of $144,030,000 also 
decreased in the amount of $32,279,000, or 18.3 percent. 

The 60,057 returns filed for the income from property held in trust 
represent 60.3 percent of the total taxable fiduciary returns, while the 
remaining 39,520 returns, or 39.7 percent, were filed for the income of 
estates. Total income reported on returns for trusts is $639,988,000 
of which $327,999,000, or 51.3 percent, is distributable to beneficiaries; 
and total income for estates is $286,836,000 of which 19.8 percent, or 
$56,924,000, is distributable to beneficiaries. Amounts distributable 
to beneficiaries are taxable to the beneficiary on his personal return of 
income. Income from trusts remaining in the hands of the fiduciary 
shows a tax liability of $88,702,000; and income from estates taxable 
to the fiduciary shows a tax liability of $55,328,000. 

Comparative data, taxable fiduciary returns, 1949 and 1948 
[Money figures in thousands of dollars] 



1940 



1948 



Increase or de- 
crease ( — ) 



Number 

or 
amount 



Percent 



Total taxable fiduciary returns: 

Number of returns 

Total income 

Amount distributable to beneficiaries 

Net income taxable to fiduciary 

Tax liability 

Taxable returns for trusts: 

Number of returns 

Total income 

Amount distributable to beneficiaries 

Net income taxable to fiduciary 

Tax liability 

Taxable returns for estates: 

Number of returns - 

Total income 

Amount distributable to beneficiaries 

Net income taxable to fiduciary 

Tax liability 



99, 677 
926, 824 
384, 923 
462, 775 
144, 030 

60, 057 
639, 988 
327, 999 
265, 356 

88, 702 

39, 520 
286, 836 

56, 924 
197, 420 

55, 328 



101, 283 
986, 806 
377, 021 
530, 360 
176, 309 

59, 945 
670, 814 
319, 916 
303, 983 
105, 280 

41, 338 
315, 991 

57, 105 
226, 377 

71,029 



-1, 706 
-59, 982 
7,902 
-67, 585 
-32, 279 

112 

-30, 826 

8,083 

-38, 627 

-16, 578 

-1,818 
-29, 155 
-181 
-28, 957 
-15, 701 



-1.68 
-6.08 
2.10 
-12.74 
-18.31 

.19 

-4.60 

2.63 

-12. 71 

-15. 75 

-4.40 
-9.23 
-.32 
-12. 79 
-22. 11 



FIDUCIARY RETURNS INCLUDED 

Fiduciary income tax returns. Form 1041, for which data are tabu- 
lated in this report are returns for the calendar year 1949, a fiscal year 
ending within the period July 1949 through June 1950, and a part year 
with the greater part of the accounting period in 1949. However, 
only the taxable returns are used; that is, returns with income which, 
after authorized expenses and the deduction for amount distributable 
to beneficiaries, is in excess of the allowable exemption. Tentative 
returns are not included and amended returns are used only when the 
original returns are excluded. Statistical data are completely tabu- 
lated from each taxable fiduciary return, prior to official audit. 

254677—54 16 233 



234 STATISTICS OF INCOME FOR 1949, PART 1 

INCOME TAX PROVISIONS FOR FIDUCIARY INCOME 

Although only the taxable fiduciary returns are included in Statis- 
tics of Income, nevertheless, every fiduciary, or at least one of joint 
fiduciaries, is required to file an income tax return on Form 1041 for 
every estate for which he acts, if the gross income of the estate is $600 
or more or if any beneficiary is a nonresident alien, and for every trust 
for which he acts, if the net income of the trust is $100 or more or if 
the gross income is $600 or more regardless of the amount of net in- 
come, or in either case if any beneficiary is a nonresident alien. 

Supplement E of the Internal Revenue Code provides that the taxes 
imposed on the income of individuals by chapter 1 shall be applicable 
to the income of estates and to the income from property held in trust. 
The rates of tax, the provisions respecting gross income to be reported, 
the deductions with certain exceptions, and the tax credits provided 
for the income of individuals apply also to the income of estates and 
trusts. 

The gross income to be reported by the fiduciary includes the entire 
taxable income of the estate or trust even though a portion is distribu- 
table to beneficiaries. In general, the net income of an estate or trust 
is computed in the same manner and on the same basis as in the case 
of an individual, except that, in lieu of the deduction for contributions 
to charitable, religious, scientific, literary, and educational organiza- 
tions allowed to individuals, there is allowed as a deduction without 
limitation, any part of the fiduciary gross income, 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 
eurrently 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. 

Exemption in the form of a credit against net income taxable to the 
fiduciary is $600 for an estate and $100 for a trust, for purposes of both 
normal tax and surtax. Also allowable against net income, for the pur- 
pose of normal tax only, is a credit for the amount of partially tax- 
exempt interest and dividends remaining undistributed in the hands 
of the fiduciary. (This credit is achieved through a reduction in the 
tentative tax of an amount equal to 3 percent of such partially tax- 
exempt income.) 

The tax liability is based on the net income taxable to the fiduciary, 
less the exemption and credit, mentioned above, and must be paid by 
the fiduciary after the close of the income year. Current collection 
of tax does not apply to fiduciary income. Tax credits are allowed 
for the fiduciary's share of income tax paid to a foreign country or pos- 
session of the United States and of the income tax paid at source on 
interest from tax-free covenant bonds. 

BASIC ITEMS 

Total income is the amount resulting from the combination of profit 
or loss from rents and royalties, from trade or business, from partner- 
ships, from sales or exchanges of property, together with income from 
dividends, interest, other fiduciaries, and miscellaneous income. To- 
tal income is an approximation of the adjusted gross income tabulated 
for individual returns. 



STATISTICS OP INCOME FOR 1949, PART 1 235 

Balance income is the excess of total income over total deductions 
allowed for expenses of a noutrade or nonbusiness character, such as, 
interest, taxes, and casualty losses. It is the amount available for 
income tax payment, disposition to beneficiaries, or accumulation, 
according to the trust instrument in the case of a trust, or under the 
directives of the will or of the jurisdictional court in the case of an 
estate. 

Amount distributable to beneficiaries is the amount of income appor- 
tioned to beneficiaries. Included are amounts which become payable 
to, or are permanently set aside for, beneficiaries as well as amounts 
actually paid to them. Each beneficiary must include his share of 
such distributions in his gross income, if required to file a return of 
income. Charitable and similar organizations are beneficiaries as 
well as individuals. 

Net income taxable to fiduciary is the amount of income remaining in 
the hands of the fiduciary after deductions for allowable expenses and 
amount distributable to beneficiaries. This net income, after deduc- 
tion for exemption and credit against net income, is the basis for the 
tax liability of the fiduciary. 

Exemption of $600 for an estate, or $100 for a trust, is allowable 
against net income taxable to the fiduciary for the computation of 
both normal tax and surtax. 

Tax liability is the income tax after deducting the two tax credits 
relating to income tax paid at source on interest from tax-free covenant 
bonds and to income tax paid to a foreign country or possession of the 
United States. The tax liability consists of the normal tax, surtax, 
and alternative tax. Normal tax and surtax are imposed on income 
which includes a net gain or an allowable loss from sales of capital 
assets unless the alternative tax relating to the gain is effective. 
Alternative tax, not effective on returns with surtax net income under 
$22,000, is imposed on income containing a net long-term capital 
gain or an excess of net long-term capital gain over net short-term 
capital loss only when such alternative tax is less than the regular 
normal tax and surtax computed on income which includes all net gain 
from sales of capital assets. 

CLASSIFICATION OF FIDUCIARY RETURNS 

The taxable fiduciary returns are classified by total income classes, 
by net income classes, by types of tax liability, by States and Terri- 
tories, and as returns for an estate or for a trust. The returns for 
trusts are further classified by the relationship of the beneficiary to 
the grantor. Selected items are tabulated by these classifications but 
not all items are available for every classification. 

Total income classes. -—Reixunxs are segregated iato total income 
classes based on the amount of total income reported on the returns and 
tabulated as such in the tables of this report. The majority of the 
fiduciary data are tabulated by total income classes, in order that the 
data may be associated with that tabulated for individual returns, 
since total income is approximately equivalent to the adjusted gross 
income used for the size classification of individual returns. 

Net income classes. — Returns are segregated into net income classes 
based on the net income taxable to fiduciary. 



236 STATISTICS OF INCOME FOR 1949, PART 1 

Types oj tax liability. — Returns with normal tax and surtax are 
distinguished from returns with alternative tax imposed on net 
income which includes a net long-term capital gain or an excess of net 
long-term capital gain over net short-term capital loss. Returns with 
normal tax and surtax 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 jor estates or for trusts. — This classification is based on the 
fact that certain fiduciary returns are filed for the income of an estate 
while other returns are filed for the income from property held in 
trust. 

Relationship of the beneficiary. — The relationship of the grantor 
to each beneficiary of a trust is required in schedule G on Form 1041. 
From this information, returns for trusts are classified by the relation- 
ship of the beneficiary to the grantor. These relationships are 
segregated into the following groups of beneficiaries — spouse, children, 
self, all others, and relationship not stated, the first four of which are 
identified singly and in combination. 

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, which comprises a part of the collection district 
of Maryland, the segregation is determined from the address of the 
fiduciary. The Territory of Alaska comprises a part of the collection 
district of Washington, but the returns with an Alaskan address are 
not segregated. ■ 

TABULATED DATA 

Statistical data for fiduciary returns are tabulated from each taxable 
return, prior to any change that may be made as a result of official 
audit, and are presented in 11 basic tables. These data are tabulated, 
as nearly as possible, in the same manner as the data for individual 
returns. However, in view of the different forms employed and some 
variations in the method of reporting certain items common to both 
returns, the two series of data are not precisely comparable. Through- 
out the tables, money amounts are rounded to the nearest thousand 
and, therefore, may not add to the totals. 

SIMPLE AND CUMULATIVE DISTRIBUTIONS BY TOTAL INCOME CLASSES 

The number of taxable fiduciary returns filed, the amount of total 
income, and the tax liability are presented in basic table 1 by total 
income classes showing a simple distribution, a cumulative distribution 
from the highest income class, a cumulative distribution from the 
lowest income class, with corresponding percentage distributions. 
The following summary table presents the same data by total income 
classes which are, in most cases, of broader class intervals than those 
in the basic table. 



STATISTICS OF INCOME FOR 1949, PART 1 



237 



Taxable fiduciary returns for 1949, by total income classes: Simple and cumulative 
distributions of number of returns, total income, and tax liability, with correspond- 
ing percentage distributions 

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





Number of returns 


Total income classes ' 


Simple distribution 


Cumulative dis- 
tribution from 
highest income 
class 


Cumulative dis- 
tribution from 
lowest income 
class 




Number 


Percent 
of total 


Number 


Percent 
of total 


Number 


Percent 
of total 




8,657 

11, 020 

10, 753 

8,053 

6,660 

5,437 

8,088 

5,871 

15, 537 

6,533 

3,681 

2,291 

4,289 

1,735 

473 

345 

81 

48 

25 


8.69 

11.07 

10.80 

8.09 

6.69 

5.46 

8.12 

5.90 

15.60 

6.56 

3.70 

2.30 

4.31 

1.74 

.48 

.35 

.08 

.05 

.03 


99, 677 

90, 920 

79, 900 

69, 147 

61, 094 

54, 434 

48, 997 

40, 909 

35, 038 

19, 501 

12, 968 

9,287 

6,996 

2,707 

972 

499 

154 

73 

25 








Under 0.6 


100.00 

91.31 

80.24 

69.44 

61.35 

54.67 

49.21 

41.08 

35.19 

19.58 

13.02 

9.33 

7.03 

2.72 

.98 

.50 

.15 

.07 

.03 


8,657 
19, 677 
30, 430 
38, 483 
45, 143 
50, 580 
58, 668 
64, 539 
80, 076 
86, 609 
90, 290 
92, 581 
96, 870 

98, 605 
99, 078 

99, 423 
99, 504 
99, 552 
99, 577 


8.69 


0.6 under 1 


19.76 


1 under 1.5 


30.56 


1.5 under 2 _ 


38.65 


2 under 2.5 


45.33 


2.5 under 3 .. 


50.79 


3 n^i'lf^'' 4 


58,92 


4 nndp.r ."i 


64.81 


ti under 10 


80,42 


10 under 1."; 


86,98 
90.67 


Mi nndfir 20 


20 under 25 


92.97 


25 under 50 


97.28 


50 under 100— 


99.02 


100 under 150 


99.50 


150 under 300 


99.85 


300 under 500 


99.93 


500 under 1,000 


99.97 


1,000 or more - 


100. 00 






Total 


99, 577 


100.00 






















Total income 2 


Total income classes ' 


Simple distribution 


Cumulative dis- 
tribution from 
highest income 
class 


Cumulative dis- 
tribution from 
lowest income 
class 




Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 


Under 0.6- -. .- 


2,906 

8,769 

13, 267 

13,984 

14, 866 

14, 950 

28,024 

26, 322 

110, 021 

79, 558 

63, 514 

51,032 

147, 357 

118, 323 

57, 421 

70, 264 

31, 210 

33, 175 

41, 864 


0.31 

.95 

1.43 

1.51 

1.60 

1.61 

3.02 

2.84 

11.87 

8.58 

6.85 

5.51 

15.90 

12.77 

6.20 

7.58 

3.37 

3.58 

4.52 


926, 824 
923, 921 
915, 152 
901, 885 
887, 901 
873, 035 
858, 085 
830, 061 
803, 739 
693, 718 
614, 160 
550, 646 
499, 614 
352, 257 
233, 934 
176, 513 
106, 249 
75, 039 
41,864 


100. 00 
99.69 
98.74 
97.31 
95.80 
94.20 
92.58 
89.56 
86.72 
74.85 
66.27 
59.41 
53.91 
38.01 
25.24 
19.04 
11.46 
8.10 
4.52 


2,906 

11, 675 

24, 942 

38, 926 

53, 792 

68, 742 

96, 766 

123, 088 

233, 109 

312, 667 

376, 181 

427, 213 

574, 570 

692, 893 

750, 314 

820, 578 

851, 788 

884, 963 

026, 824 


0.31 


0.6 under 1- 


1.26 


1 nndfir 1 5 


2.69 


1,5 iinder 2 


4.20 


2 nnder 9. 5 


5.80 


2.5 under 3. _. 


7.42 


3 under 4 


10.44 




13.28 


6 under 10 


25.15 


in nnder 15 


33.74 


15 under 20 -. 


40.59 


20 nnder 25 , ... 


46.09 


25 under 50-— 


61.99 


60 under 100. 


74.76 


inn nnder 150 


80.96 


150 under 300 


88.54 


son nnder .500 


91.90 


600 under 1,000 — 


95.48 


1,000 or more 


100.00 






Total 


926, 824 


100.00 





















For footnotes, see pp. 322-323. 



238 



STATISTICS or INCOME FOR 1949, PART 1 



Taxable fiduciary returns for 1949, by total income classes: Simple and cumulative 
distributions of number of returns, total income, and tax liability, with correspond' 
ing percentage distributions — Continued 

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



Total income classes • 



Tax liability' 



Simple distribution 



Amount 



Percent 
of total 



Cumulative dis- 
tribution from 
highest income 
class 



Amount 



Percent 
of total 



Cumulative dis- 
tribution from 
lowest income 
class 



Amount 



Percent 
of total 



Under 0.6 

0.6 under 1 

1 under 1.5 

1.5 under 2 

2 under 2.5 

2.5 under 3 

8 under 4. 

4 under 5 

6 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-. 
600 under 1,000. 
1,000 or more- 
Total.... 



274 
570 
1,110 
1,278 
1,398 
1,409 
2,737 
2,636 

11, 798 
9,402 
8,332 
7,354 

24, 793 
22,220 

12, 398 
14, 687 

8,265 
7,709 
5,658 



0.19 

.40 

.77 

.89 

.97 

.98 

1.90 

1.83 

8.19 

6.53 

5.78 

5.11 

17.21 

15.43 

8.61 

10.20 

5.74 

6.35 

3.93 



144, 030 
143, 754 
143, 184 
142, 074 
140, 796 
139, 398 
137, 989 
135, 252 
132, 616 
120, 818 
111,416 
103, 084 
95, 730 
70, 937 
48, 717 
36, 319 
21, 632 
13, 367 
5,658 



100.00 
99.81 
99.41 
98.64 
97.75 
96.78 
95.81 
93.91 
92.08 
83.88 
77.36 
71.57 
66.47 
49.25 
33.82 
25.22 
15.02 
9.28 
3.93 



274 

844 

1,954 

3,232 

4,630 

6,039 

8,776 

11,412 

23, 210 

32, 612 

40, 944 

48, 298 

73, 091 

95,311 

107, 709 

122, 396 

130, 661 

138, 370 

144, 030 



0.19 

.59 

1.36 

2.24 

3.21 

4.19 

6.09 

7.92 

16.11 

22.64 

28.43 

33.53 

50.75 

66,17 

74.78 

84.98 

90.72 

96.07 

100.00 



144, 030 



100.00 



For footnotes, see pp. 322-323. 

SOURCES OF INCOME AND DEDUCTIONS 

The amount of income, profit, or loss from each of the sources 
comprising total income is the net amount to be included in income; 
that is, the gross receipts less the allowable expenses and deductions 
applicable to the respective source for the computation of total income. 
If the result is a net loss, the net loss also comprises a part of total 
income; and such losses are tabulated as component parts of the total 
income. Descriptions of these income and loss sources are given 
below. The amount of income or loss from each source is tabulated 
by total income classes in basic table 2 and by net income classes in 
basic table 4. The frequency with which each source of income or 
loss occurs is shown in basic table 3 by total income classes. Selected 
sources of income are tabulated by States and Territories in basic 
table 8. 

Deductions for interest, taxes, miscellaneous deductions, and 
amount distributable to beneficiaries are the deductions authorized 
against total income for the computation of the net income taxable 
to fiduciary. Items of deductions are described below and tabulated 
in basic table 2 by total income classes, and in basic table 4 by net 
income classes. Frequency with which these deductions occur is 
tabulated in basic table 3 by total income classes. 

Dividends, foreign and domestic, exclude dividends received through 
partnerships and other fiduciaries. 



STATISTICS OF INCOME FOR 1949, PART 1 239 

Interest is that received on bank deposits, notes, mortgages, and 
corporation bonds, together with taxable and partially tax-exempt 
interest on Government obligations including such Government 
interest received through partnerships and other fiduciaries. 

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 attribu- 
table to rented property. Rents include the cash value of property 
or crops received in lieu of cash rent. Net profit from royalties is the 
excess of gross royalties received over depletion and other expenses 
relating thereto. Conversely, net loss from either source is the excess 
of deductions over gross income. The separate amounts of net profit 
or net loss from the two sources are not available. 

Trade or business profit or loss is the current year net profit or net 
loss from such activities operated for the estate or trust. Net profit 
is the excess of gross receipts from business over cost of goods sold 
and other business expenses while net loss is the excess of the cost of 
goods sold and business expenses over gross receipts. Net operating 
loss deduction is not a business deduction but is reported with miscel- 
laneous deductions from total income. The business activity is not 
classified industrially and the gross receipts from business are not 
available. 

Partnership profit or loss is the estate's or trust's share of net profit 
or loss (whether received or not) of any partnership in which the 
estate or trust is a member, except that the distributive shares of net 
gain or loss from sales of capital assets and of interest on Government 
obligations are reported with capital gain or loss and interest, respec- 
tively. Charitable contributions and net operating loss deductions 
are not deductible by the partnership in determining net profit or 
loss. However, the pro rata share of income and losses of the partner- 
ship is taken into account by the fiduciary in determining the net 
operating loss deduction of the estate or trust. 

Net gain or loss from sates or exchanges of capital assets is the net 
gain or the allowable net loss included in computing total income. 
The net gain or net loss is the result of combining net short- and 
long-term capital gain and loss and the capital loss carryover from 
1944-48 not previously deducted. If a net loss results, the loss 
allowed as a deduction from income is limited to the amount of the 
loss, or to the net income computed without regard to capital gains 
and losses, or to $1,000, whichever is smallest. The definition of 
capital assets and the treatment of gains and losses from sales of capital 
assets are the same as described for individuals, pages 26-30. Basic 
table 7 contains data for taxable fiduciary returns with gain or loss 
from sales of capital assets, including the net short- and long-term 
gains and losses and the capital loss carryover, separately for returns 
with net loss from such sales and for returns with net gain from such 
transactions. 

Net gain or loss from sales or exchanges of property other than capital 
assets is the net gain or net loss resulting from sales or exchanges of 
(1) property used in trade or business of a character which is subject 
to the allowance for depreciation, (2) real property used in trade or 
business, and (3) obligations of the United States or its possessions, 



240 STATISTICS OF INCOME FOR 1949, PART 1 

or of a State or Territory or any political subdivision thereof, or of the 
District of Columbia, issued on or after March 1, 1941, on a discount 
basis and payable without interest at a fixed maturity date not 
exceeding 1 year from date of issue. Net gain is the excess of gross 
sales price over the cost plus expenses, less depreciation allowed and 
the reverse is true for net loss. A net loss from this source is deductible 
in full. 

Income from other fiduciaries is the estate's or trust's share, as a 
beneficiary, of the distributable income of another estate or trust. 
However, taxable and partially tax-exempt interest on Government 
obligations is excluded from other fiduciary income and reported with 
interest income. Net operating loss deduction is allowed in com- 
puting the distributable income of an estate or trust. 

Miscellaneous income includes taxable income from sources other 
than those tabulated. 

Total income is a combination of income from dividends, interest, 
other fiduciaries, and miscellaneous income, together with net profit 
or loss from rents and royalties, from trade or business, from partner- 
ships, and from sales or exchanges of capital assets and other property. 
Total income is approximately equivalent to the adjusted gross 
income tabulated for individual returns. 

Interest paid is that paid or accrued on debts, mortgages, and bank 
loans but excludes interest reported in schedules for business or rent 
expenses, and interest on indebtedness incurred to purchase securities 
yielding wholly tax-exempt income, or single-premium life insurance 
and endowment contracts. 

Taxes 'paid include State and local income taxes, certain retail sales 
taxes, and real estate taxes but exclude assessments against local 
benefits of a kind tending to increase the value of the property as- 
sessed, taxes deducted in schedules for business or rent expenses, 
taxes imposed upon shares in a corporation which are paid by the 
corporation without reimbursement from the estate or trust. Federal 
income taxes, estate, inheritance, legacy, succession, and gift taxes, and 
income taxes paid to a foreign country or possession of the United 
States if any portion thereof is claimed as a tax credit. 

Miscellaneous deductions include losses from fire, storm, shipwreck, 
or other casualty, or from theft, not compensated for by insurance or 
otherwise; bad debts; expenses incurred for the production of taxable 
income or for the management and maintenance of property held for 
the production of taxable income; the net operating loss deduction due 
to the unabsorbed net operating loss from business, partnership, or 
common trust funds, in the two preceding years; and other authorized 
deductions other than interest and taxes. 

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

Amount distributable to beneficiaries includes amounts of contribu- 
tions (without limitation) which, pursuant to the terms of the will or 
instrument creating the trust, are paid to or permanently set aside 
for organizations operated exclusively for religious, charitable, scien- 
tific, literary, educational, or public purposes, as well as amounts paid 
or payable to legatees, heirs, or beneficiaries. The amount distrib- 
utable is a deduction from balance income in the computation of net 
income taxable to fiduciary. 



STATISTICS OF INCOME FOR 19 49, PART 1 241 

Amounts from each of the specific sources of income or loss com- 
prising total income, aggregates of positive income and of negative 
income, together with total income, deductions, balance income, 
amount distributable to beneficiaries, net income taxable to fiduciary, 
exemption, and tax liability are presented in the first following sum- 
mary table by broader total income classes than appear in basic table 2. 
In the second following summary table, by the same broad total 
income classes, the amounts of each specific source of income or loss 
are shown as a percentage of aggregate positive income and the items 
of deductions are shown as a percentage of total income. The aggre- 
gate positive income used as the base for deriving the percentages is 
the sum of income from dividends, interest, and other fiduciaries 
together with net profits from rents and royalties, from trade or 
business, from partnerships, from sales of capital assets and other 
property, and miscellaneous income. 



242 



STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 19 49, PART 1 



243 






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244 



STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 19 49, PART 1 



245 



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246 STATISTICS OF INCOME FOR 1949, PART 1 

TYPES OF TAX 

The tax liability tabulated for taxable fiduciary returns includes the 
normal tax, surtax, and alternative tax. The amount of the liability 
tabulated throughout this report is the tax after the allowance of the 
two tax credits relating to income tax paid at source on interest from 
tax-free covenant bonds and to income tax paid to a foreign country 
or possession of the United States. The amounts of the two credits 
are not available. For statistical purposes, two types of tax are 
distinguished: normal tax and surtax, and alternative tax. 

Normal tax and surtax is the sum of the two separate taxes, although 
they are jointly computed and reported as the combined normal tax 
and surtax. The tentative normal tax and surtax rates are the same 
as those applicable to individual income. Instructions accompan3dng 
the fiduciary return for the computation of tax provide a combined 
tax rate schedule whereby a combined tentative tax is computed after 
which the tax reduction percentages are applied. If net income tax- 
able to fiduciary includes partially tax-exempt interest and dividends, 
the combined tentative tax is reduced by 3 percent of such income, 
before the tax reduction percentages are applied, in order to give 
effect to the partially tax-exempt income credit against net income for 
purposes of the normal tax. 

Alternative tax on net income which includes a gain from sales of 
capital assets held more than 6 months is imposed only when there is 
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 is less than 
the regular normal tax and surtax. The alternative tax is not effective 
on returns with surtax net income under $22,000. Alternative tax is 
the sum of a partial tax computed at the regular normal tax and surtax 
rates on net income reduced for this piu-pose by the net long-term 
capital gain or the excess over net short-term capital loss and 50 per- 
cent of such long-term gain. The amount of net long-term capital 
gain or excess over net short-term capital loss taxed at the 50 percent 
rate is tabulated in basic table 7. 

Taxable fiduciary returns are tabulated in basic table 6, by total 
income classes, to show retmns with normal tax and surtax separately 
from returns with alternative tax. Also this table contains the 
average tax per return based on the tax liability tabulated, and the 
effective tax rate based on net income taxable to fiduciary. 

DATA FOR STATES AND TERRITORIES 

Tabulation of fiduciary income by States and Territories is based on 
the collection district in which the return is filed. A fiduciary return 
may be filed in the district in which the fiduciary resides or has his 
principal place of business; but the income reported for the estate or 
trust does not necessarily arise within the district. Collection dis- 
tricts, or groups of such districts, are coextensive with the States and 
Territories, except that the District of Columbia is a part of the 
collection district of Maryland and the Territory of Alaska is a part 
of the district of Washington. Data for Alaska are tabulated with 
that for Washington; but data for returns filed by fiduciaries having a 
District of Columbia address are tabulated separately from data for 



STATISTICS OF INCOME FOR 19 49, PART 1 247 

other returns filed in the collection district of Maryland. The number 
of taxable fiduciary retui'ns and amounts of dividends, interest, total 
income, net income taxable to fiduciary, and tax liability are presented 
in basic table 8 according to this distribution. 

RETURNS FOR ESTATES AND FOR TRUSTS 

Taxable fiduciary returns filed for the income of property held in 
trust are distinguished from those filed for the income of estates. 
Selected data from the returns for trusts, exclusively, are shown in 
basic tables 10 and 11, by total income classes and by net income 
classes, respectively. Both tabulations provide a distribution of 
these data by the relationship of the beneficiary to the grantor of the 
trust. They are tabulated in beneficiary relationship groups — spouse, 
children, self, all others, and relationship not stated, the first four of 
which occur singly and in combination. The data are further segre- 
gated to show trusts with one beneficiary separately from trusts with 
two or more beneficiaries. 

In basic table 9, total income, amount distributable to beneficiaries, 
net income taxable to fiduciary, exemption, and tax liability are 
tabulated by total income classes, to show returns for estates sepa- 
rately from returns for trusts. The following summary table presents 
these data by somewhat broader total income classes than are used in 
the basic table. 



248 



STATISTICS OF INCOME FOR 1949, PART 1 



Taxable fiduciary returns for 1949, by total income classes: Total number of returns, 
and for returns for estates and trusts, separately: Number of returns, total income, 
amount distributable to beneficiaries, net income, exemption, and tax liability 

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



Total income classes ' 



Under 0.6 

0.6 under 1 

1 under 1.5 

1.5imder 2 

2 under 2.5 

2.5 under 3 

3 under 4 

4 under 5 

Sunder 10 

10 under 15 

15 under 20_-. 

20 under 25 

25 under 50 

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

Total--. 



Total 
number 

of 
returns 



8,657 

11, 020 

10, 753 

8,053 

6,660 

5, 437 

8,088 

5,871 

15, 537 

6,533 

3,681 

2,291 

4,289 

1,735 

473 

345 

81 

48 

25 



9,577 



Returns for estates 



Number 

of 
returns 



6,274 

5,983 

4,100 

3,233 

2,462 

3,397 

2,350 

5,688 

2,210 

1,132 

721 

1,232 

490 

135 

83 

19 



39, 520 



Total 
income ' 



5,010 

7,358 

7,107 

7,221 

6,743 

11, 746 

10, 544 

39, 823 

26, 820 

19, 555 

16, 101 

42, 504 

33, 721 

16, 511 

16, 959 

7,434 

4,122 

7,558 



286, 836 



Amount 
distrib- 
utable 
to bene- 
ficiaries 



71 

193 

264 

350 

760 

939 

4,848 

4,193 

3,598 

3,337 

9,756 

9,468 

5,085 

5,860 

2,423 

2,008 

3,761 



56,924 



Net 
income 
taxable 
to fi- 
duciary 1' 



4,831 

6,708 

6,266 

6,260 

5,685 

9,744 

8,521 

31, 046 

19, 834 

13, 807 

10, 795 

27, 289 

19, 822 

8,876 

8,796 

4,115 

1,633 

3,392 



197, 420 



Amount 

of 
exemp- 
tion 20 



3,764 

3,589 

2,460 

1,940 

1,477 

2,038 

1,410 

3,412 

1,325 

679 

433 

739 

294 

81 

50 

11 

3 

3 



23, 712 



Tax lia- 
bility > 



178 

624 

626 

713 

702 

1,319 

1,252 

6,375 

4,249 

3,495 

3,077 

9,618 

8,974 

4,695 

5,074 

2,723 

732 

2,000 



55, 328 



Returns for trusts 



Total income classes • 



Number 

of 
returns 



Total 
income ^ 



Amount 
distrib- 
utable 
to bene- 
ficiaries 



Net 
income 
taxable 

to fi- 
duciary i« 



Amoimt 

of 
exemp- 
tion 2« 



Tax lia- 
bility » 



Under 0.6 

0.6 under 1 

1 under 1.5 

1.6 under 2 

2 under 2.5 

2.5 under 3 

Sunder 4 

4 under 5 

6 under 10 

10 under 15 

15 under 20 

20 under 25 

25 under 50 

60 under 100... 
100 under 150.. 
150imder300.- 
300 under 500- - 
500 under 1,000 
l.OOOor more--. 

Total.... 



8,657 

4,746 

4,770 

3,953 

3,427 

2,975 

4,691 

3,521 

9,849 

4,323 

2,549 

1,570 

3,057 

1,245 

338 

262 

62 

42 

20 



2,906 

3,759 

6,909 

6,879 

7,646 

8,207 

16, 278 

15, 778 

70, 198 

62. 739 
43, 959 
34, 932 

104, 854 
84, 603 
40, 910 

63, 305 
23, 776 
29, 053 
34, 305 



173 

613 

1,414 

2,006 

2,605 

3,062 

6,363 

6,512 

30, 998 

25, 317 

21,615 

17, 353 

52, 463 

47, 007 

22, 405 

32, 471 

12, 747 

17, 145 

25, 734 



2,512 

2,852 

4,027 

4,329 

4,449 

4,479 

8,641 

8,149 

33, 965 

23, 339 

19, 117 

15, 002 

44, 176 

30, 581 

15, 441 

17, 426 

9,522 

10, 556 

6,795 



866 

475 

477 

395 

343 

297 

469 

353 

984 

433 

255 

157 

306 

125 

34 

27 

6 

4 

1 



274 

392 

586 

650 

685 

707 

1,418 

1,384 

6,422 

6,153 

4,837 

4,277 

15, 175 

13, 244 

7,703 

9,613 

5,542 

6,977 

3,659 



60, 067 



639,988 



327, 999 



265, 356 



6,006 



88, 702 



For footnotes, see pp. 322-323. 



STATISTICS OF INCOME FOR 1949, PART 1 249 

HISTORICAL DATA 

A resume of significant data from the taxable fiduciary returns, 
Form 1041, for 1937-49, is presented in historical tables 12 through 
15. The income year 1937 is the first year in which the fiduciary 
return, Form 1041, shows the tax liability of the fiduciary; previously, 
fiduciary income, any part of which was taxable to the fiduciary, was 
reported on an individual return. Form 1040. With the revision of 
the fiduciary return form, data for the income of estates and trusts 
are tabulated independently from data for individual returns. The 
fiduciary income tax return. Form 1041, includes the entire income of 
the estate or trust even though a portion of the income is distributable 
to beneficiaries. Only the portion of income not distributable is 
taxed to the fiduciary, the beneficiaries being liable for the tax on the 
distributable portion. 

So far as it is possible, the historical tables are planned to show 
data similar to that in the historical tables for individual returns. 
These tables are prepared, for the most part, from data for taxable 
fiduciary returns published in the annual reports. Statistics of Income, 
Part 1, for 1937 and subsequent years. 

Basic table 12 shows the number of returns, net income or total 
income, tax, and tax credits, by income years; table 13 shows the 
number of returns, net income or total income, tax, and effective tax 
rate, by income classes for each income year; table 14 shows the 
sources of income and deductions for each income year; and table 
15 presents the number of returns, net income or total income, and 
tax for each State and Territory, for the latest 10-year period ending 
with the current year. 

It will be noted that data for 1944 and subsequent years are on a 
total income basis, so that these historical data for 1944-49 may be 
used in conjunction with the historical data for individual returns in 
this report. 

Changes in the Federal income tax laws interfere with the compara- 
bility of the statistical data over a period of years. The major 
provisions of the income tax laws for 1937-49 will be found in the 
synopsis of laws, pages 434-455. 



254677- 



TAXABLE FIDUCIARY INCOME TAX RETURNS, 1949 



BASIC TABLES 

Simple and cumulative distributions — by total income classes: 

1 . Number of returns, total income, and tax. 

Sources of income and tax: 

2. Income, deductions, exemption, and tax — by total income 

classes. 

3. Frequency distributions of returns for each specific source of 

income or loss and for deductions — ^by total income classes. 

4. Income, deductions, exemption, and tax — by net income classes. 

Frequency distribution of returns — cross-classified: 

5. Number of returns — by total income classes and by net 

income classes. 

Tax analysis — by total income classes: 

6. Normal tax and surtax, alternative tax, average tax, and 

effective tax rate. 

Capital gains and losses — by total income classes: 

7. Short- and long-term capital gain and loss, capital loss carry- 

over, and capital gain or loss reported. 

States and Territories: 

8. Selected sources of income and tax. 

Returns for estates and for trusts — by total income classes: 

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

beneficiaries, net income, exemption, and tax. 

Returns for trusts — by relationship of beneficiary to grantor: 

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

beneficiaries, and net income — by total income classes. 

1 1 . Number of trusts, total income, amount distributable to 

beneficiaries, and net income — by net income classes. 



261 



< 



STATISTICS OF INCOME FOR 1949, PART 1 



253 



Table 1. — Taxable fiduciary returns for 1949, by total income classes: Simple and 
cumulative distributions of number of returns, total income, and tax liability, with 
corresponding percentage distributions 



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



Total Income classes i 



Number of returns 



Simple distri- 
bution 



Number 



Percent 
of total 



Cumulative distri- 
bution from high- 
est income class 



Number 



Percent 
of total 



Cumulative distri- 
bution from lowest 
income class 



Number 



Percent 
of total 



60 



Under 0.6 

0.6 under 0.75 

0.75 under 1 

I under 1.25 

1.25 under 1.5 

1.5 under 1.75 

1.75 under 2 

2imder2.25 

2.25 under 2.5 

2.5 under 2.75 

2.75 under 3 

3imder3.5 

3.5 under 4 

4 under 4.5. 

4.5 under 5 

5 under 6 

6 under 7 

7 under 8 

Sunder 9 

Sunder 10. 

10 under 11 

II under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

sounder 40. , 

40 under 50 

50 under 60. 

60 under 70 , 

70 under 80 , 

80 under 90 

90 under 100 , 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000... 
1,000 under 1,500. 
1,500 under 2,000. 
2,000 under 3,000. 
3,000 under 4,000. 
4,000 under 5,000. 
5,000 or more 



8,657 

4,243 

6,777 

6,866 

4,887 

4,332 

3,721 

3,612 

3,048 

2,848 

2,589 

4,482 

3,606 

3,141 

2,730 

4,525 

3,565 

2,970 

2,529 

1,948 

1,764 

1,460 

1, 275 

1,032 

1,002 

3,681 

2,291 

1,543 

1,722 

1,024 

620 

422 

326 

218 

149 

473 

183 

110 

52 

51 

30 

33 

15 

16 

4 

3 

1 

1 



8.69 
4.26 
6.81 
6.89 
4.91 
4.35 
3.74 
3.63 
3.06 
2.86 
2.60 
4.50 
3.62 
3.16 
2.74 
4.64 
3.68 
2.98 
2.54 
1.96 
1.77 
1.47 
1.28 
1.04 
1.01 
3.70 
2.30 
1.55 
1.73 
1.03 
.62 
.42 
.33 
.22 
.16 
.48 
.18 
.11 
.05 
.06 
.03 
.03 
.02 
.02 

(88) 

(") 
(») 
(») 



99, 577 

90, 920 

86, 677 

79, 900 

74, 034 

69, 147 

64,815 

61,094 

67, 482 

54, 434 

61, 586 

48, 997 

44, 515 

40, 909 

37,768 

35, 038 

30,513 

26, 948 

23, 978 

21, 449 

19, 501 

17, 737 

16, 277 

15, 002 

13, 970 

12, 96S 

9,287 

6,996 

5,453 

3,731 

2,707 

2,087 

1,665 

1,339 

1,121 

972 

499 

316 

206 

154 

103 

73 

40 

26 

9 

6 

2 

1 



100. 00 

91.31 

87.05 

80.24 

74.35 

69.44 

65.09 

61.35 

67.73 

64.67 

51.81 

49.21 

44.70 

41.08 

37.93 

35.19 

30.64 

27.06 

24.08 

21.54 

19.58 

17.81 

16.36 

15.07 

14.03 

13.02 

9.33 

7.03 

5.48 

3.75 

2.72 

2.10 

1.67 

1.34 

1.13 

.98 

.50 

.32 

.21 

.16 

.10 

.07 

.04 

.03 

.01 

.01 

(«) 

(») 



8,657 
12, 900 
19, 677 
26, 543 
30, 430 
34, 762 
38. 483 
42,096 
45, 143 
47, 991 
50, 580 
55, 062 
68,668 
61,809 
64.539 
69, 064 
72, 629 
75, 599 
78, 128 
80, 076 
81, 840 
83,300 
84, 676 
86, 607 
86,609 
90, 290 
92,6S1 
94. 124 
95. 846 
96,870 
97, 490 
97, 912 
98, 238 
98, 456 
98, 605 
99. 078 
99, 261 
99,371 
99, 423 
99. 474 
99, 504 
99, 537 
99, 552 
99,568 
99, 672 
99, 575 
99, 576 
99, 577 



12.95 
19.76 
25.65 
30.56 
34.91 
38.66 
42.27 
45.33 
48.19 
50.79 
55.30 
68.92 
62.07 
64.81 
69.86 
72.94 
76.92 
78.46 
80.42 
82.19 
83.65 
84.93 
85.97 
86.98 
90.67 
92.97 
94.52 
96.25 
97.28 
97.90 
98.33 
98.66 
98.87 
99.02 
99.50 
99.68 
99.79 
99.86 
99.90 
99.93 
99.96 
99.97 
99.99 
99.99 
99.99 
99.99 
100.00 



Total. 



99,577 



100. 00 



For footnotes, see pp. 322-323. 



254 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 1. — Taxable fiduciary returns for 1949, by total income classes: Simple and 
cumulative distributions of number of returns, total income, and tax liability, with 
corresponding percentage distributions — Continued 

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



Total income classes i 



Total Income ' 



Simple distri- 
bution 



Amoimt 



Percent 
of total 



Cumulative distri- 
bution from high- 
est income class 



Amount 



Percent 
of total 



Cumulative distri- 
bution from lowest 
income class 



Amount 



Percent 
of total 



Under 0.6 

0.6 under 0.75 

0.75 under 1 

limder 1.25 

1.25 under 1.5 

1.5 under 1.75 

1.75imder 2 

2 under 2.25 

2.25 under 2.5 

2.5 under 2.75 

2.75 under 3 

Sunder 3.5 

3.5 under 4- 

4 under 4.5 

4.5 under 6 

Sunder 6 

6 under 7 

7 under 8- 

8 under 9 

9 under 10 

10 under 11 

11 under 12 

12 under 13- 

13 under 14 

14 under 15. 

15 under 20 

20 under 25 

25 under 30 

30 under 40. 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 , 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000.-. 
1,000 under 1,500- 
1,500 under 2,000. 
2,000 under 3,000- 
3,000 under 4,000. 
4,000 under 5,000. 
5,000 or more 



2,906 

2,875 

5,894 

6,567 

6,700 

7,017 

6,967 

7,641 

7,225 

7,518 

7,432 

14, 518 

13, 506 

13, 315 

13, 007 

24. 761 

23, 057 

22. 289 
21, 442 
18, 472 
18, 488 

16, 764 
15,881 
13, 915 
14, 510 
63, 514 
51, 032 

42. 290 
59, 369 
45, 698 
33. 906 
27,368 
24, 439 
18, 471 
14, 139 
57, 421 
31,542 
24, 562 
14, 160 

17, 728 
13, 482 
20, 145 
13, 030 
19, 392 

7,099 
7,435 
3,078 
4,860 



0.31 
.31 

.64 
.71 
.72 
.76 
.75 
.82 
.78 
.81 
.80 
1.57 
1.46 
1.44 
1.40 
2.07 
2.49 
2.40 
2.31 
1.99 
1.99 
1.81 
1.71 
1.50 
1.57 
6.85 
6.51 
4.56 
6.41 
4.93 
3.66 
2.95 
ii.64 
1.99 
1.53 
6.20 
3.40 
2.65 
1.53 
1.91 
1.45 
2.17 
1.41 
2.09 
.77 
.80 
.33 
.52 



926, 824 
923, 921 
921,046 
915,152 
908, 585 
901, 885 
894, 868 
887, 901 
880, 260 
873, 035 
865, 517 
858, 085 
843, 567 
830, 061 
816, 746 
803, 739 
778, 978 
755, 921 
733, 632 
712, 190 
693, 718 
675. 230 
658, 466 
642, 585 
628, 670 
614, 160 
550, 646 
499, 614 
457, 324 
397, 955 
352, 257 
318,351 
290, 983 
266, 544 
248, 073 
233, 934 
176, 513 
144, 971 
120, 409 
106, 249 
88, 521 
75, 039 
54, 894 
41,864 
22, 472 
15,373 
7,938 
4,860 



100, 00 
99.69 
99.38 
98.74 
98.03 
97.31 
96.55 
95.80 
94.98 
94.20 
93.39 
92.58 
91.02 
89.56 
88.12 
86.72 
84.05 
81.56 
79.16 
76.84 
74.85 
72.85 
71.05 
69.33 
67. S3 
66.27 
59.41 
53.91 
49.34 
42.94 
38.01 
34. 35 
31.40 
28.76 
26.77 
25.24 
19.04 
15.64 
12.99 
11.46 
9.55 
8.10 
5.92 
4.52 
2.42 
1.66 
.86 
.52 



2,906 

5,781 

11, 675 

18, 242 

24, 942 

31, 959 

38, 926 

46, 567 

53, 792 

61,310 

68,742 

83, 260 

96, 766 

110.081 

123, 088 

147. 849 

170, 906 

193, 195 

214, 637 

233, 109 

251. 597 

268, 361 

284, 242 

298, 157 

312, 667 

376, 181 

427, 213 

469, 503 

528, 872 

574, 570 

608, 476 

635, 844 

660, 283 

678, 754 

692, 893 

750,314 

781,856 

806, 418 

820, 578 

838, 300 

851, 788 

871, 933 

884, 963 

904, 355 

911,454 

918, 889 

921, 967 

926, 824 



0.31 

.62 

1.26 

1.97 

2.69 

3.45 

4.20 

5.02 

6.80 

6.62 

7.42 

8.98 

10.44 

11.88 

13.28 

15.95 

18.44 

20.84 

23.16 

25.15 

27.15 

28.95 

30.67 

32.17 

33.74 

40.59 

46.09 

50.66 

57.06 

61.99 

65.65 

68.60 

71.24 

73.23 

74.76 

80.96 

84.36 

87.01 

88.54 

90.45 

91.90 

94.08 

95.48 

97.58 

98.34 

99.14 

99.48 

100. 00 



Total. 



926, 824 



100.00 



For footnotes, see pp. 322-323. 



STATISTICS OF INCOME FOR 1949, PART 1 



255 



Table 1. — Taxable fiduciary returns for 1949, by total income classes: Simple and 
cumulative distributions of number of returns, total income, and tax liability, with 
corresponding percentage distributions — Continued 

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





Total Income classes > 


Tax liability » 






Simple distri- 
bution 


Cumulative distri- 
bution from higli- 
est income class 


Cumulative distri- 
bution from lowest 
income class 






Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 




1 


Under 0.6. 


274 

159 

411 

532 

678 

633 

645 

718 

680 

699 

710 

1,413 

1,324 

1,346 

1,290 

2,513 

2,434 

2,371 

2,430 

2,050 

2,129 

2,010 

1,862 

1,628 

1,773 

8,332 

7,354 

6,581 

9,871 

8,341 

6,225 

5,083 

4,370 

3,634 

2,908 

12, 398 

7,570 

4,956 

2, Ifil 

3,847 

4,418 

3,463 

4,246 

5,433 

76 

32 

9 

108 


0.19 

.11 

.29 

.37 

.40 

.44 

.45 

.50 

.47 

.49 

.49 

.98 

.92 

.93 

.90 

1.74 

1.69 

1.65 

1.69 

1.42 

1.48 

1.40 

1.29 

1.13 

1.23 

6.78 

5.11 

4.57 

6.85 

5.79 

4.32 

3.53 

3.03 

2.52 

2.02 

8.61 

5.26 

3.44 

1.50 

2.67 

3.07 

2.40 

2.95 

3.77 

.05 

.02 

.01 

.07 


144, 030 

143, 754 

143, 595 

143, 184 

142. 652 

142, 074 

141, 441 

140, 796 

140, 078 

139, 398 

138, 699 

137, 989 

136, 576 

135, 252 

133, 906 

132, 616 

130, 103 

127. 669 

125, 298 

122, 868 

120,818 

118, 689 

116, 679 

114,817 

113, 189 

111,416 

103, 084 

95, 730 

89, 149 

79, 278 

70, 937 

64,712 

59, 629 

55, 259 

51, 625 

48, 717 

36, 319 

28, 749 

23,793 

21. 632 

17, 785 

13, 367 

9,904 

6,658 

225 

149 

117 

108 


100.00 
99.81 
99.70 
99.41 
99.04 
98.64 
98.20 
97.75 
97.26 
96.78 
96.30 
95.81 
94.82 
93.91 
92.97 
92.08 
90.33 
88.64 
86.99 
85.31 
83.88 
82.41 
81.01 
79.72 
78.59 
77.36 
71.57 
66.47 
61.90 
55.04 
49. 25 
44.93 
41.40 
38.37 
35.84 
33.82 
25.22 
19.96 
16.52 
15.02 
12.35 
9.28 
6.88 
3.93 
.16 
.10 
.08 
.07 


274 

433 

844 

1,376 

1,954 

2,587 

3,232 

3,950 

4,630 

6,329 

6,039 

7,452 

8,776 

10, 122 

11,412 

13, 925 

16, 359 

18, 730 

21, 160 

23, 210 

25. 339 

27,349 

29, 211 

30, 839 
32, 612 
40, 944 
48, 298 
54, 879 
64, 750 
73, 091 
79, 316 
84, 399 
88, 769 
92, 403 
95,311 

107, 709 
115, 279 
120, 235 
122, 396 
126, 243 
130, 661 
134, 124 
138, 370 
143, 803 
143, 879 
143,911 
143, 920 
144, 030 


0.19 

.30 

.59 

,96 

1.36 

1.80 

2.24 

2.74 

3.21 

3.70 

4.19 

5.17 

6.09 

7.03 

7.92 

9.67 

11.36 

13.00 

14.69 

16.11 

17.59 

18.99 

20.28 

21.41 

22.64 

28.43 

33.53 

38.10 

44.96 

50.75 

55.07 

68.60 

61.63 

64.16 

66.17 

74.78 

80.04 

83.48 

84.98 

87.65 

90.72 

93.12 

96.07 

99.84 

99.90 

99.92 

99.92 

100.00 


1 


7. 


0.6 under 0.75 


7. 


3 


0.75 under 1 .. .. 


8 


4 


1 under 1.25 


4 


B 


1.25 under 1.5 


5 


fi 


1.5 under 1.75 


« 


7 


1.75 under 2 


7 


8 


2 under 2.25 


8 


fl 


2.25 under 2,5 


9 


in 


2.5 under 2.75 


in 


11 


2.75 under 3 


11 


n 


3 under 3.5 


1? 


13 


3.5 under 4 


13 


14 


4 under 4.5 


14 


IS 


4.5 under 5 


15 


ifi 


5 under 6 


16 


17 


6 under 7 


17 


IS 


7 under 8 .. .. 


18 


19 


8 under 9 


19 


W 


9 under 10. 


?n 


?.\ 


10 under 11 


21 


W. 


11 under 12 


?? 


?,8 


12 under 13 


?3 


?,4 


13 under 14 


24 


?5 


14 under 15 


?5 


?fi 


15 under 20 .. 


26 


?7 


20 under 25 


27 


?,8 


25 under 30. 


9H 


?9 


30 under 40 


29 


an 




30 


31 


50 under 60 


31 


3? 


60 under 70.. 


32 


33 


70 under 80 


33 


34 


80 under 90 


34 


35 


90 under 100 


35 


36 


100 under 150 


36 


37 


150 under 200 


37 


38 


200 under 250 


38 


39 


250 under 300 


39 


40 


300 under 400 


40 


41 


400 under 500 


41 


4? 


500 under 750 


42 


43 


760 under 1,000 


43 


44 


1,000 under 1,500 


44 


45 


1,500 under 2,000 


46 


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 


144,030 


100.00 










.V) 

















For footnotes, see pp. 322-323. 



256 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 2. — Taxable fiduciary returns for 1949, by total income classes: Number of 
returns, income or loss from each of the sources comprising total income, total 
income, deductions, balance income, amount distributable to beneficiaries, net 
income, exemption, and tax liability 





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








Total income classes » 


Total 
number 

of 
returns 


Divi- 
dends * 


Interest ' 


Rents and 
royalties ' 


Trade or 
business ' 






Net 
profit 


Net loss 


Net 
profit 


Net loss 




1 


Under 0.6 


8,657 

4,243 

6,777 

5,866 

4,887 

4,332 

3,721 

3,612 

3,048 

2,848 

2,589 

4,482 

3,606 

3,141 

2,730 

4,525 

3,565 

2,970 

2,529 

1,948 

1,764 

1,460 

1,275 

1,032 

1,002 

3,681 

2,291 

1,543 

1,722 

1,024 

620 

422 

326 

218 

149 

473 

183 

110 

52 

51 

30 

33 

15 

16 

4 

3 

1 

1 


1,264 
1,112 
2,306 
2,614 
2,676 
3,004 
2,769 
3,211 
3,178 
3,345 
3,331 
6,361 
6,220 
6,123 
6,200 
12, 147 
11, 398 
11, 529 

10, 876 
9,720 
9,344 
8,783 
8,261 
7,385 
7,876 

35, 180 
29, 414 
24, 991 
34, 298 
28, 412 
19, 548 
17, 158 
15,712 

11, 565 
8,457 

34, 730 

21,263 

18, 363 

10, 018 

11, 591 

5,553 

14, 557 

9,257 

7,314 

6,893 

7,329 

3,054 

4,072 


1,070 

692 

1,353 

1,363 

1,321 

1,329 

1,326 

1,315 

1,130 

1,183 

1,193 

2,332 

2,054 

2,044 

1,986 

3,592 

3,181 

2,875 

2,683 

2,291 

2,492 

1,903 

1,790 

1,521 

1,665 

6,754 

4,593 

3,585 

4,688 

3,125 

2,311 

1,900 

1,409 

1,017 

977 

2,780 

1,523 

706 

446 

740 

646 

622 

444 

188 

220 

76 

17 

13 


262 
485 
964 
1,133 
1,161 
1,082 
1,179 
1,238 
1.137 
i;052 
1,106 
2,175 
1,918 
1,869 
1,788 
3,303 
2,973 
2,779 
2,798 
2,262 
2,443 
2,160 
1,922 
1,603 
1,563 
7,540 
5,388 
4,607 
6,449 
4,764 
3,974 
2,173 
2,194 
2,025 
1,368 
6,170 
2,208 
1,020 
1,497 
1,812 
1,283 
2,348 
577 
2,806 


18 
17 
30 
28 
26 
21 
19 
53 
22 
42 
19 
48 
27 
35 
25 
52 
28 
46 
36 
26 
23 
25 
19 
14 
29 
64 
32 
67 
53 
110 
30 
67 

3 
35 

4 
63 
25 
25 

1 
24 

1 
25 

5 
32 
56 


24 

225 

410 

486 

467 

468 

418 

605 

620 

502 

457 

968 

833 

798 

647 

1,272 

1,125 

1,144 

1,027 

747 

772 

691 

726 

800 

547 

2,014 

1,496 

1,565 

2,332 

1,428 

1,128 

637 

476 

813 

551 

1,721 

588 

423 

444 

1,030 


7 
14 
19 
21 
46 
34 
32 
14 
24 
26 
4 
51 
23 
68 
15 
51 
40 
31 
64 
26 
50 
16 
39 
30 
48 
117 
136 
91 
46 
118 
139 


1 





0.6 under 0.75 


? 


^ 


0.75 under 1 ._ 


^ 


4 


1 under 1.25 


4 


5 


1.25 under 1.5 


5 


6 


1.5 under 1.75 


n 


7 


1.75 under 2 


7 


n 


2 under 2.25 


8 


f) 


2.25 under 2.5 .. .. 


q 


10 


2.5 under 2.75 


10 


11 


2.75 under 3 


11 


1'> 


3 under 3.5-. 


1? 


1^ 


3.5 under 4 


n 


14 


4 nndp.r 4 5 


14 


IS 


4.5 under 5— 


15 


in 


5 under 6 


16 


17 


6 under 7 


17 


18 


7 under 8 


18 


IP 


8 under 9- 


1ft 


W 


9 under 10 


?n 


?1 


in nnder 11 


'I 


79 


11 under 12 ... 


9? 


?S 


12 under 13 


n 


'>4 


13 under 14 . .. 


'>4 


'''i 


14 under 15 


?,"> 


•'6 


15 under 20 


?R 


<>7 


20 under 25 .. .. 


?7 


««? 


25 under 30 


?,8 


W 


30 under 40 


?9 


W 


40 under 50 


30 


'^l 


50 under 60 


31 


^9 


60 under 70 


3? 


'll 


70 under 80 


34 
45 
45 
102 
111 
19 
3 


33 


?4 


sounder 90 


34 


'?'i 


90 under 100 


35 


'?fi 


100 under 150 


36 


?7 


150 under 200 


37 


?8 


200 under 250 


38 


7?P 


250 under 300 


39 


40 


300 under 400 


40 


41 


400 under 500. 


10 


41 


/|0 


500 under 750 


492 
70 
182 


4? 


4? 


750 under 1,000 




43 


44 
45 


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 .. 


3 


44 

45 


46 


10 




18 


46 


47 






47 


4g 










48 


49 










49 




Total 


















no 


99, 577 


529, 760 


84, 264 


102, 559 


1,448 


33, 969 


1,832 


50 




Taxable returns with 

total income under 

$5,000. 
Taxable returns with 

total income of $5,000 

or more. 




61 
62 


64, 639 
35,038 


63, 714 
476, 048 


21, 691 
62, 573 


18, 549 
84, 009 


430 
1,020 


7,828 
26, 141 


398 
1,432 


61 
62 



For footnotes, see pp. 322-323. 



STATISTICS OF INCOME FOR 1949, PART 1 



257 



Table 2. — Taxable fiduciary returns for 1949, by total income classes: Number of 
returns, income or loss from each of the sources comprising total income, total 
income, deductions, balance income, amount distributable to beneficiaries, net 
income, exemption, and tax liability — Continued 





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








f Total income classes • 


Partnership' 


Sales or exchanges of 
capital assets » 


Sales or exchanges 

of property other 

than capital assets •- 






Net profit Net] 


oss 


Net gain 


Net loss 


Net gain 


Net loss 




1 


Under 0.6 


96 

112 

202 

216 

282 

275 

344 

279 

296 

371 

313 

681 

635 

681 

632 
1,197 
1,293 
1,107 
1,340 

929 

890 

939 
1,000 

731 

855 
3,724 
2,517 
1,958 
3,310 
2,303 
2,359 
1,067 
1,253 

870 

298 
2,272 

909 

604 


4 

6 

9 

7 

9 

23 

16 

9 

7 

6 

8 

18 

22 

12 

6 

85 

47 

7 

13 

1 

15 

10 

14 

27 

3 

25 

79 

67 

38 

15 

39 

16 

24 

2 

2 

4 

6 


179 

179 

484 

662 

588 

625 

655 

709 

720 

793 

727 

1,375 

1,391 

1,354 

1,323 

2,490 

2,442 

2,199 

2,068 

1,974 

2,053 

1,714 

1,692 

1,492 

1,577 

6,411 

6,681 

4,473 

5,776 

4,574 

3,762 

3. 543 

2,425 

1,788 

2,090 

8,054 

4,825 

3,310 

1,551 

1,889 

4,686 

1,552 

2,578 

7,802 

44 

15 

2 

775 


81 

60 

109 

126 

109 

102 

70 

83 

83 

68 

77 

131 

111 

121 

84 

174 

130 

138 

117 

102 

94 

92 

76 

54 

66 

234 

145 

124 

148 

81 

63 

37 

35 

21 

14 

40 

23 

16 

6 

5 

2 

8 

4 

3 

2 

2 


3 

15 
26 
24 
14 
32 
32 
38 
12 
24 
17 
48 
43 
48 
24 
69 
23 
46 
60 
28 
37 
35 
32 
63 
19 
59 
68 
76 
154 
83 
20 
17 
7 


1 
3 
15 
13 
9 
16 
10 
7 
17 
10 
12 
12 
9 
4 

18 
24 
18 
19 
10 
8 
17 
10 
6 

28 
4 

16 

11 

12 

29 

33 

68 

5 

6 

6 


1 


f, 


0.6 under 0.75 . .. 


"H 


,s 


0.75 under 1 


3 


4 


1 under 1.25 


4 


fi 


1.25 under 1.5 


5 


fi 


1.5 under 1.75 - 


fl 


7 


1.75 under 2 


7 


R 


2 under 2.25 


R 


9 


2.25 under 2.5 


9 


in 


2.5 under 2.75 


10 


n 


2.75 under 3 


11 


^?. 


3 under 3.5 


n 


13 


3.5 under 4 


13 


14 


4 under 4.5 


14 


15 


4.5 under 5 . . 


15 


ifi 


5 under 6 


1R 


17 


6 under 7 


17 


18 


7 under 8 


1R 


19 




19 


?n 


9 under 10 


?0 


?i 


10 under 11 


21 


n 


11 under 12 


n 


?3 


12 under 13 


?3 


?4 


13 under 14 


24 


75 


14 under 15 


25 


?R 


15 under 20 


?rt 


?7 


20 under 25 


?7 


?S 


25 under 30 


?R 


?9 


30 under 40 


?9 


an 


40 under 50 


30 


31 


50 under 60 . 


31 


3? 


60 under 70 


3? 


33 


70 under 80 


33 


34 


sounder 90 


34 


35 


90 under 100 


6 
47 
8 
(Ji) 

10 
(") 


35 


3fi 


100 under 150 


38 
76 
29 
(») 

(2.) 


36 


37 


150 under 200 


37 


38 


200 under 250 


38 


39 


250 under 300 .. 


52 
437 
279 


10 
16 


39 


40 


300 under 400 


40 


41 


400 under 500 


41 


4? 


500 under 750 


2 






(21) 


4? 


43 


750 under 1,000 


26 




17 


43 


44 


1,000 under 1,500 


1,067 






44 


45 


1,500 under 2,000 










45 


46 


2,000 under 3,000 










46 


47 


3,000 under 4,000 










47 


4S 


4,000 under 5,000 












48 


49 


5,000 or more - - -. 












49 




Total 
















50 


41, 004 


715 


108,968 


3,467 


1,372 


625 


50 




Taxable returns with total income 

under $5,000. 
Taxable returns with total income 

of $5,000 or more. 




51 

62 


5,415 
35,688 


160 
555 


11, 664 
97,307 


1,415 
2,046 


400 
974 


155 
472 


SI 

52 



For footnotes, see pp. 322-323. 



258 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 2. — Taxable fiduciary returns for 1949, by total income classes: Number of 
returns, income or loss from each of the sources comprising total income, total 
income, deductions, balance income, amount distributable to beneficiaries, net 
income, exemption, and tax liability — Continued 

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





Total income classes i 


Income 
from 
other 
fidu- 
ciaries » 


Miscel- 
laneous 
income " 


Total 
income ' 


Deduction foi 


- 






Interest >> 


Taxes w 


Miscel- 
laneous 
deduc- 
tions " 




1 


Under 0.6 . 


62 
46 
108 
104 
123 
132 
123 
180 
128 
136 
165 
378 
184 
270 
263 
393 
356 
345 
293 
221 
188 
266 
293 
179 
406 

1,042 

1,136 
708 

1,428 
743 
385 
616 
551 
219 
13 

1,592 

295 

63 

128 

238 

1,147 

605 

10 

1 


58 
109 
223 
201 
267 
265 
268 
232 
256 
263 
241 
459 
421 
367 
293 
683 
527 
605 
636 
463 
470 
426 
319 
294 
242 
1,247 
1,152 
679 
1,250 
632 
756 
481 
513 
283 
443 
301 
164 
162 
34 
38 
1 


2,906 
2,875 
5.894 
6,667 
6,700 
7,017 
6,967 
7,641 
7,225 
7,518 
7,432 
14,518 

13, 506 
13,315 
13, 007 
24, 701 
23,057 

22. 289 
21, 442 
18,472 
18,488 
16, 764 
15, 881 
13,915 

14, 510 
63, 514 
61, 032 

42. 290 
59, 369 
45, 698 
33. 906 
27,368 
24. 439 
18.471 
14, 139 
57, 421 
31, 542 
24, .162 
14, 160 
17, 728 
13,482 
20, 145 
13, 030 
19, 392 

7,099 
7,435 
3,078 
4,860 


9 
7 

22 
37 
45 
51 
62 
47 
58 
66 
68 
113 
119 
81 
95 
216 
191 
183 
176 
149 
201 
210 
150 
131 
173 
738 
676 
473 
730 
555 
428 
275 
404 
196 
158 
742 
446 
124 
72 
80 
46 
109 
73 
85 

137' 

(") 
10 


42 
34 
121 

187 
206 
204 
206 
214 
226 
220 
217 
405 
402 
352 
340 
657 
585 
547 
547 
435 
480 
408 
425 
373 
371 
1,652 
1,377 
1,043 
1,560 
1,190 
986 
619 
499 
448 
413 
1,834 
725 
405 
357 
403 
143 
267 
193 
391 
261 
124 
(Ji) 

66 


168 

83 

197 

261 

310 

324 

343 

370 

374 

402 

399 

775 

702 

692 

641 

1,251 

1, 103 

1,138 

1,029 

897 

924 

781 

845 

683 

721 

3,086 

2, ,593 

2,033 

3,424 

2,666 

1,984 

1.472 

1, 524 

1,073 

967 

3,037 

1,441 

1,301 

842 

1,094 

638 

712 

481 

561 

135 

262 


1 


? 


0.6 imder 0.75 


? 


» 


0.75 under 1 


8 


4 


1 under 1.25 


4 


(> 


1.25 imder 1.5 


5 


6 


1.5 under 1.75 . 


6 


7 


1.75 undur 2 


7 


8 


2 under 2.25 


8 


9 


2.25 under 2.5 


9 


in 


2.5 under 2.75 


10 


n 


2.75 under 3 


n 


^?. 


3 under 3.5 


1? 


13 


3.5 under 4 


18 


14 


4 under 4.5 


14 


15 


4.5 under 5. 


15 


ifi 


5 imder 6 


16 


17 


6 under 7 


17 


18 


7 under 8 


1R 


19 


Sunder 9. 


19 


w 


9 under 10. 


•^ 


?1 


10 under 11.. 


?1 


m 


11 under 12 


?? 


m 


12 under 13 


?3 


?4 


13 under 14 


?4 


w 


14 nniip.r 1.1 


?5 


w 


15 under 20 


?6 


?7 


20 under 25 


?7 


9.H 


25 under 30 


?8 


m 


30 under 40 


?9 


80 


40 under 50 


30 


81 


60 under 60 


31 


3? 


60 under 70 


3?! 


33 


70 under 80. 


33 


34 


80 under 90 


34 


35 


90 under 100 


85 


3fi 


100 under 150 


36 


37 


150 under 200 


37 


38 


200 under 250 


88 


39 


250 under 300. 


39 


40 


300 under 400 


40 


41 


400 under 500 


41 


4? 


500 under 750 


4? 


43 


750 under 1,000 


60 
71 


43 


44 


1,000 under 1,500.. 


44 


45 


1,500 under 2,000 


45 


46 


2,000 under 3,000. 




24 
5 


46 


47 


3,000 under 4,000 




47 


48 


4,000 under 5,000. 




157 


48 


41 


5,000 or more . . 






49 




Total 
















fiO 


16, 260 


16, 745 


926, 824 


9,119 


23, 050 


46, 958 


50 




Taxable returns with total Income 

under $5,000. 
Taxable returns with total income 

of $5,000 or more. 




61 

62 


2,402 
13, 860 


3,983 
12, 701 


123, 088 
803, 739 


880 
8,237 


3,376 
19, 674 


6,041 
40, 915 


61 
62 



For footnotes, see pp. 322-323. 



STATISTICS OP INCOME FOR 1949, PART 1 



259 



Table 2. — Taxable fiduciary returns for 1949, by total income classes: Number of 
returns, income or loss from each of the sources comprising total income, total 
income, deductions, balance income, amount distributable to beneficiaries, net 
income, exemption, and tax liability — Continued 

[Total income classea and money figures in thousands of dollars] 



Total income classes > 



Total 
deduc- 
tions 



Balance 
i ncome " 



Amount 
distrib- 
utable 
to bene- 
ficiaries 



Net 
Income 
taxable 
to fidu- 
ciary " 



Amount 

of 
exemp- 
tion " 



Tax 

liability ' 



Under 0.6 

0.6 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 3.5 

3.5 under 4 

4 under 4.5. 

4.5 under 5 

Sunder 6 

6 under 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 

70 under 80 

80 under 90. 

90 under 100 

100 under 150 

150 under 200 

200imder 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 



220 

124 

340 

485 

562 

580 

611 

631 

658 

687 

685 

1,294 

1,222 

1,125 

1,077 

2,125 

1,938 

1,869 

1,752 

1,481 

1,605 

1,399 

1,420 

1,187 

1,266 

5,377 

4,546 

3,549 

5,714 

4,411 

3,398 

2,366 

2,427 

1,718 

1,538 

5,614 

2,611 

1,830 

1,271 

1,576 

827 

1,087 

747 

1,037 

396 

524 

(«) 

223 



2,686 
2,751 
6,654 
6,082 
6,138 
6,437 
6,357 
7,010 
6,568 
6,831 
6,747 
13, 224 

12, 284 
12. 190 

11. 930 
22, 636 
21,119 
20, 420 
19, 689 
16, 991 
16, 883 
15. 366 
14, 461 
12, 728 

13, 244 
58, 136 
46, 487 
38, 741 
53, 655 
41, 287 
30, 508 
25, 002 
22,012 
16, 753 
12, 601 
51, 807 

28. 931 
22, 732 
12, 889 
16, 152 
12, 655 
19, 058 
12,283 
18, 354 

6,703 
6,912 
3,077 
4,637 



173 

181 

440 

651 

835 

1,051 

1,148 

1,424 

1,446 

1,711 

1,702 

3,585 

3,538 

3,550 

3,901 

7,577 

7,174 

7,452 

7,001 

6,641 

6,491 

5,920 

5,957 

5,489 

6,651 

25, 213 

20, 690 

17, 728 

26, 042 

19, 448 

15, 229 

13, 226 

12,360 

9,047 

6,612 

27, 490 

15, 351 

14, 013 

8,967 

9,955 

5,215 

13, 397 

5,755 

8,590 

6, 552 

6,827 

3,051 

4,475 



2,512 

2,569 

5,114 

5,431 

5,303 

5,386 

6,209 

6,586 

5,122 

5,120 

5,046 

9, 639 

8,746 

8,640 

8,030 

16, 059 

13, 945 

12, 968 

12, 688 

10, 350 

10,391 

9,445 

8,504 

7,240 

7,593 

32, 923 

25, 797 

21,013 

28, 613 

21, 839 

15,280 

11,776 

9,652 

7,706 

6,989 

24,317 

13, 680 

8.719 

3,922 

6.196 

7,440 

5,661 

6,628 

9,764 

151 

85 

26 

161 



866 

1,608 

2,631 

2,261 

1,806 

1,669 

1,296 

1.244 

1,039 

933 

841 

1,403 

1,105 

962 

801 

1,334 

1,014 

836 

696 

619 

490 

386 

343 

283 

267 

934 

590 

371 

420 

253 

149 

98 

78 

56 

38 

115 

41 

24 

11 

11 

7 

5 

3 

4 

(«) 

(«) 

1 
(«) 



Total. 



79, 126 



847, 698 



384, 923 



462, 775 



29, 718 



Taxable returns with total income 

under $5,000. 
Taxable returns with total income 

of $5,000 or more. 



10, 301 
68,829 



112, 789 
734, 909 



25, 336 
359, 586 



87, 453 
375, 321 



20, 355 
9,367 



274 

169 

411 

632 

678 

633 

645 

718 

680 

699 

710 

1,413 

1,324 

1,346 

1,290 

2,513 

2.434 

2,371 

2,430 

2,060 

2,129 

2,010 

1,862 

1,628 

1, 773 

8,332 

7, 364 

6,581 

9,871 

8,341 

6, 225 

5,083 

4,370 

3,634 

2,908 

12, 398 

7,570 

4,956 

2,161 

3,847 

4,418 

3,463 

4,246 

5,433 

76 

32 

9 

108 



144, 030 



11, 412 
132,616 



For footnotes, see pp. 322-323. 



260 



STATISTICS OF INCOME FOR 1949, PART 1 






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264 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 4. — Taxable fiduciary returns for 1949, by net income classes: Number of 
returns, income or loss from each of the sources comprising total income, total 
income, deductions, balance income, amount distributable to beneficiaries, net 
income, exemption, and tax liability 



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



Net income classes » 



Total 
number 

of 
returns 



Divi- 
dends * 



Inter- 
est • 



Rents and 
royalties « 



Net 
profit 



Net 
loss 



Trade or 
business ' 



Net 
profit 



Net 
loss 



47 



Under 0.6. - 

0.6 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 

Sunder 6 

6 under 7 -. 

7 under 8 

8 imder 9 

9 under 10 

10 under 11 

11 under 12 

12 under 13-- 

13 under 14 

14 under 15 

15 under 20- 

20 under 25- 

25 under 30 

30 under 40.- 

40 under 50 

sounder 60 

60 under 70- 

70 under 80- 

80 under 90 

90 under 100- 

100 under 1,50 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500imder 750 

750 under 1,000— 

1,000 or more 

Total 

Taxable returns with 

net income under 

$5,000. 
Ta.\able returns with 

net income of $5,000 

or more. 



21, 384 

7,110 

9,158 

6,918 

5,375 

4,517 

3,825 

3,314 

2,765 

2,389 

2,098 

3, 567 

2,825 

2,407 

1,921 

3,183 

2,426 

2,030 

1,545 

1,221 

1,065 

840 

678 

610 

533 

1,968 

1,070 

715 

767 

422 

237 

168 

95 

76 

68 

149 

59 

23 

8 

19 

11 

6 



99, 577 



79, 573 



20,004 



14, 593 

3,059 

4,290 

3,476 

3,010 

2, 737 

2,408 

2,212 

1,819 

1,433 

1,478 

2,687 

2,253 

2,129 

1,863 

3,273 

2,508 

2,329 

1,933 

1,737 

1,581 

1,298 

1,099 

1,047 

887 

3,314 

2,827 

1,831 

2,330 

1,703 

986 

725 

337 

303 

344 

939 

540 

195 

365 

140 

61 

90 

39 

58 



6,317 
2,601 
3,596 
3,006 
2,929 
2,725 
2,710 
2,145 
1,911 
2,433 
1,690 
3,782 
3,149 
2,939 
2,776 
3,802 
3,821 
3,553 
3,349 
2,730 
2,151 
1,795 
2,007 
1,516 
1,354 
5,862 
3,331 
3,176 
3,168 
2,564 
1,773 
1,884 
536 
589 
758 
2,089 
3,044 
376 



1,140 

6 

261 



(SI) 



128 
42 
69 
49 
67 
54 
33 
41 
31 
22 
18 
43 
31 
37 
27 
46 
23 
35 
49 
20 
8 
27 
19 
14 
35 

127 
40 
37 
45 
11 
43 
21 
1 
28 



(«) 



(") 



32 



1,213 



662 

615 

1,007 

814 

1,195 

909 

754 

814 

828 

769 

686 

1,097 

950 

1,085 

808 

1,496 

1,481 

1,251 

1,444 

802 

812 

671 

655 

718 

433 

2,014 

1,233 

1,201 

1,914 

1,062 

941 

154 

312 

377 

127 

1,069 

383 

3 

311 

39 



70 



529, 760 



84,264 



102, 559 



1,448 



199, 971 



329, 789 



49, 447 



34, 819 



44, 709 



67, 848 



682 



767 



12, 993 



20,973 



(Ji) 



66 
32 
39 
79 
44 
29 
37 
21 
36 
41 
21 
54 
20 
31 
58 

102 
81 
78 
54 
36 
69 
48 
48 
47 
29 

132 

136 
26 
48 

139 
91 



1,832 



1,224 



47 



For footnotes, see pp. 322-323. 



STATISTICS OF INCOME FOR 1949, PART 1 



265 



Table 4. — Taxable fiduciary returns for 1949, by net income classes: Number of 
returns, income or loss from each of the sources comprising total income, total 
income, deductions, balance income, amount distributable to beneficiaries, net 
income, exemption, and tax liability — Continued 

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



Net income classes " 



Partnership » 



Net 
profit 



Net 
loss 



Sales or exchanges 
of capital assets « 



Net 
gain 



Net 
loss 



Sales or exchanees 
of property other 
than capital as- 
sets i« 



Net 
gain 



Net 
loss 



Under 0.6 

0.6 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 CO 

60 under 70 

70 under 80 

80 under 90 

90 under 100.-.. 
100 under 150... 
150 under 200... 
200 under 250... 
250 under 300... 
300 under 400... 
400 under 500... 
500 under 750... 
750 under 1,000. 
1,000 or more... 



Total. 



1,150 

444 

648 

560 

496 

631 

637 

566 

448 

712 

506 

859 

910 

1,006 

1,092 

1,370 

1,543 

1,408 

1,153 

1,212 

1,126 

865 

924 

810 

916 

3,690 

2,193 

2,141 

2,618 

1,871 

1,022 

1,383 

760 

311 

246 

1,824 

751 

45 



128 



26 



41,004 



Taxable returns with net income 

under $5,000. 
Taxable returns with net income 

of $5,000 or more. 



10, 665 
30, 336 



(SI) 



715 



108 



319 
396 



(21) 



271 
144 
189 
172 
169 
118 
96 
95 
97 
78 
80 
148 
132 
96 
98 
176 
133 
136 
99 
105 
74 
59 
59 
41 
47 
158 
88 
67 
87 
41 
27 
20 
10 



3,457 



1,983 
1,474 



(") 



10 



17 



1,372 



691 
683 



(31) 



(Ji) 



(SI) 



625 



237 



For footnotes, see pp. 322-323. 



254677—54- 



-18 



266 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 4. — Taxable fiduciary returns for 1949, by net income classes: Number of 
returns, income or loss from each of the sources comprising total income, total 
income, deductions, balance income, amount distributable to beneficiaries, net 
income, exemption, and tax liability — Continued 

INet income classes and money figures in thousands of dollars] 



Net income classes *> 



Income 
from 
other 
fidu- 
ciaries " 



Miscel- 
laneous 
income " 



Total 
income ' 



Deduction for- 



Interest" 



Taxes " 



Miscel- 
laneous 
deduc- 
tions " 



Under 0.6 

0.6 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 

4xmder 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 

20imder25 

25 under 30 

30 under 40 

40 under 60 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 150... 
150 under 200... 
200 under 250... 
250 under 300... 
300 under 400... 
400 under 500... 
500 under 750... 
750 under 1,000. 
1,000 or more... 



Total. 



Taxable returns with net in- 
come under $5,000. 

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



1,079 
267 
377 
227 
308 
223 
184 
509 
186 
168 
257 
350 
262 
412 
346 
443 
572 
305 
356 
464 
240 
433 
412 
191 
190 
917 
920 
560 

1,211 

535 

420 

474 

143 

42 

12 

471 

31 

605 



334 

809 

10 



16,260 



5,155 
11, 101 



596 
392 
592 
493 
511 
484 
413 
365 
317 
535 
341 
581 
632 
533 
381 
679 
726 
604 
576 
347 
402 
533 
264 
258 
281 
962 
1,035 
561 
625 
391 
349 
447 
44 
94 
18 
107 
176 
4 
39 
1 



83.066 

20, 552 
29, 730 
22,542 
21, 390 
18, 855 

17, 557 
16, 975 
14, 687 
14, 503 
12, 271 
24, 398 

21, 483 
19, 333 

16, 454 
32, 651 
29,266 
26, 626 
21, 921 
19,752 

18, 436 

17, 585 
15, 170 
12, 674 
12, 918 
55, 507 
41,682 
33, 969 
42, 689 
31, 607 
20, 635 

18, 282 
10, 109 
10, 450 

9,372 
28, 617 
20, 943 
6,646 
3,266 
8,391 
5,877 
4,776 
5,558 
7,656 



379 
228 
216 
190 
179 
160 
138 
205 
135 
269 
107 
210 
236 
221 
221 
328 
358 
388 
282 
168 
229 
177 
121 
162 
131 
581 
690 
328 
464 
372 
222 
182 
125 
100 
59 
239 
124 
31 
56 
29 
23 
4 
15 
39 



1,668 
549 
739 
634 
652 
558 
513 
414 
378 
393 
316 
671 
590 
517 
518 
824 
683 
739 
524 
489 
449 
497 
364 
333 
306 

1,356 

1,108 
783 

1,066 
646 
549 
477 
253 
291 
221 
879 
510 
91 
22 
138 
89 
31 
9 
210 



16, 745 



926, 824 



9,119 



23,050 



7,166 
9,578 



353, 796 
573, 031 



3,094 
6,027 



9,110 
13,937 



5,124 

1,418 

1,841 

1,463 

1,266 

1, 275 

1,127 

1,034 

819 

759 

649 

1,478 

1,024 

1,029 

976 

1,750 

1,461 

1,348 

1,040 

1,057 

874 

682 

832 

909 

575 

2,230 

1,916 

1,691 

2,049 

1,590 

822 

616 

398 

332 

294 

847 

904 

387 

174 

239 

175 

289 

56 

137 



46, 958 



21,282 
25,674 



For footnotes, see pp. 322-323. 



STATISTICS OF INCOME FOR 1949, PART 1 



267 



Table 4. — Taxable fiduciary returns for 1949, by net income classes: Number of 
returns, income or loss from each of the sources comprising total income, total 
income, deductions, balance income, amount distributable to beneficiaries, net 
income, exemption, and tax liability — Continued 

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



Net income classes " 



UndciO.6... 

0.6 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 

6 under 6.. 

6 under 7 

7 under 8. 

8 under 9 

9 under 10 

10 under 11 

11 under 12... 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30... , 

30 under 40 

40 under 50... : 

50 under 60 

60 under 70 , 

70 under 80 

80 under 90 

90 under 100 

100 under 150 , 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 , 

750 under 1,000. 

1,000 or more 

Total 

Taxable returns with net income 

under $5,000. 
Taxable returns with net income 

of $5,000 or more. 



Total 
deduc- 
tions 



7,173 

2,195 

2,797 

2,287 

2,097 

1,994 

1,779 

1,654 

1,331 

1,421 

1,072 

2,359 

1,850 

1,767 

1,715 

2,902 

2,502 

2,476 

1,845 

1,714 

1,553 

1,356 

1,317 

1,404 

1,012 

4,168 

3,714 

2,803 

3,579 

2,608 

1,593 

1,274 

776 

724 

574 

1,%4 

1,538 

509 

252 

406 

287 

324 

80 

386 



79, 126 



33, 491 
45,640 



Balance 
income " 



75, 893 

18, 358 
26, 933 
20, 255 

19, 293 

16, 862 
15, 778 

15, 322 
13, 356 
13, 082 
11, 199 
22, 040 
19, 633 

17, 566 
14, 739 
29, 749 
26,764 
24, 150 
20, 076 
18,038 

16, 883 
16, 229 
13, 853 
11, 270 
11, 906 
51, 339 
37, 968 
31, 167 
39,110 
28, 999 
19,042 
17, 007 

9, 3.33 
9,726 
8,797 
26, 653 
19, 405 
6,137 
3,014 
7,985 
5, 591 
4,451 
6,477 
7,270 



847, 698 



320, 309 
527,389 



Amount 
distrib- 
utable to 
bene- 
ficiaries 



69, 507 

13, 568 

18, 981 

12, 530 

11,940 

9,554 

8,620 

8,300 

6,800 

6,819 

5,178 

10, 486 

9,069 

7,346 

5,633 

12. 349 

11, 087 

8,996 

6,995 

6,473 

5,708 

6.586 

5,411 

3,057 

4,186 

17, 374 

14, 180 

11, 673 

12, 945 

10, 089 

6.166 

6,117 

2,233 

3,304 

2,344 

9,223 

9,190 

1,084 

847 

1,280 

565 

757 

225 

146 



384, 923 



204, 331 
180, 590 



Net 
income 
taxable 
to fidu- 
ciary " 



6,386 
4,700 
7, 952 
7,725 
7,353 
7, 307 
7,158 
7,022 
6,555 
6,263 
6,021 
11,554 
10, 564 

10, 220 
9,106 

17, 400 
15, 677 
15, 154 
13, 081 

11, 566 
11, 175 

9, 643 
8,442 
8,213 
7,720 
33, 966 
23, 787 
19, 493 
26, 165 
18, 910 

12, 876 
10, 891 

7,100 
6,423 
6,453 
17, 4.30 
10, 215 
5, 052 
2,166 
6, 705 
5,026 
3,695 
5, 252 
7,124 



462, 775 



115, 976 
346, 800 



Amount 

of 
exemp- 
tion 20 



2,145 

2,671 

3,432 

2,591 

1,946 

1,657 

1,343 

1,166 

1,002 

855 

737 

1,220 

993 

836 

667 

1,092 

812 

650 

503 

390 

347 

273 

227 

208 

170 

614 

341 

214 

229 

125 

69 

47 

30 

24 

18 

43 

15 

6 

2 

5 

2 

1 

1 

2 



29, 718 



23, 261 
6,460 



Tax 
lia- 
bility » 



708 

353 

746 

858 

893 

935 

960 

972 

930 

912 

905 

1,802 

1,685 

1,679 

1, 544 

3,087 

2,913 

2.979 

2,689 

2,488 

2.493 

2.235 

2,041 

2,063 

2,031 

9,764 

7,784 

7,063 

10, 406 

8, 328 

6,093 

5.463 

3.700 

3,475 

3,461 

10, 001 

6,123 

3,078 

1,399 

4,072 

3,184 

2,331 

3,538 

3,869 



144, 030 



15, 882 
128, 151 



For footnotes, see pp. 322-323. 



268 



STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 1949, PART 1 



269 





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500 under 750 

750 under 1,000. 

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Total 

Taxable returns with total in- 
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Taxable returns with total in- 
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270 



STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 1949, PART 1 



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1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000- 

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Total 

Taxable returns with total in- 
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Taxable returns with total in- 
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272 



STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 1949, PART 1 



273 



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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. 

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Total 

Taxable returns with total In- 
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Taxable returns with total In- 
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274 



STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 1949, PART 1 



275 





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'"' 


1 ""* 


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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 

6,000 or more 

Total 

Taxable returns 
with total income 
under $5,000. 

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


OaOt-lC^CO-*»OCDt*OOOS 


g 


3 S 1 



276 



STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 1949, PART 1 



277 



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278 



STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 1949, PART 1 



279 



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280 



STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 1949, PART 1 



281 



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282 



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STATISTICS OF INCOME FOR 1949, PART 1 



283 



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STATISTICS OF INCOME FOR 1949, PART 1 



287 



Table 8. — Taxable fiduciary returns for 1949, by States and Territories: Number of 
returns, dividends, interest, total income, net income, and tax liability 

[Money figures in thousands of dollars] 



States and 
Territories 



Number 

of 
returns 



Divi- 
dends * 



Interest ' 



Total 
income ' 



Net income 
taxable 
to fidu- 
ciary " 



Tax lia- 
bility » 



Alabama 

Arizona 

Arkansas --- 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii - 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts . _ 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico - 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvaaia 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont - 

Virginia 

Washington 33 

West Virginia 

Wisconsin 

Wyoming... 

Total. 



726 

290 

340 

6,782 

818 

2,567 

711 

861 

1,530 

1,084 

257 

178 

8,548 

1,770 

1,730 

1,305 

1,149 

389 

565 

1,601 

6.865 

3,370 

2,143 

284 

2,776 

262 

827 

98 

438 

3,596 

169 

15,640 

1,264 

310 

4,727 

1,237 

692 

8,011 

1,092 

455 

366 

968 

4,643 

224 

247 

1,353 

1,286 

711 

2,213 

119 



3,871 

770 

700 

21, 700 

3,247 

13, 384 

15, 553 

3,147 

9,520 

5,638 

1,300 

196 

44, 967 

6,569 

3,818 

1,240 

3,380 

1,267 

1,431 

6,673 

43, 762 

25, 923 

10, 285 

330 

13, 751 

248 

1,063 

747 

1,669 

19, 901 

156 

118,554 

5,109 

128 

31, 668 

2,160 

1,736 

54, 713 

7,780 

1,424 

128 

3,487 

12, 975 

491 

736 

4,384 

3,338 

3,262 

11, 306 

176 



724 

160 

234 

4,722 

654 

1,646 

763 

1,195 

1,065 

628 

263 

66 

7,175 

1,017 

881 

368 

711 

281 

673 

1,509 

6,042 

2,281 

1,762 

132 

2,175 

94 

308 



3,068 

60 

19,319 

564 

61 

3,695 
539 
437 

8,766 

1, 932 

340 

79 

620 

2,808 
159 
139 
819 
929 
381 

1,755 



1 

2, 
63, 

6, 
19, 
21 

7, 
15, 
10, 

2, 

80, 

11 

9, 

6, 

7, 

3, 

2, 

11 

63, 

39, 

18, 

1 

22, 

1 

3, 

1 

2, 

30, 

184, 

11 

1 

46, 

7, 

4, 

85, 

11 

2, 

1 

7, 

49, 

1 

1 



4,091 
1,172 
1,587 

31,188 
3,828 

10, 315 

14, 735 
3,121 
7,056 
6,481 
1,035 
496 

41, 044 
6,643 
6,267 
4,343 
3,725 
2,403 
1,622 
5,315 

27, 063 

20, 675 

10, 254 
1,191 

12, 187 

807 

2,525 

1,119 

1,301 

16, 566 
652 

75, 304 

7,621 

869 

24, 536 
5,732 
2,674 

32, 706 

3,539 

1,777 

766 

3,846 

30, 197 

843 

794 

3,741 

6,653 

2,897 

9,041 

683 



1,253 

322 

411 

9,636 

1,104 

2,968 

8,113 

855 

1,910 

1,645 

312 

97 

12, 347 

1,840 

1,597 

974 

981 

673 

344 

1,384 

7,712 

7,159 

3,241 

278 

3,583 

172 

624 

448 

291 

6,049 

111 

23, 759 

2,604 

160 

8,233 

1,525 

632 

10, 376 

997 

512 

117 

1,016 

10, 496 

202 

170 

818 

1,446 

777 

2,749 

222 



99, 677 



529, 760 



84, 264 



926, 824 



462, 775 



144, 030 



For footnotes, see pp. 322-323. 



288 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 9. — Taxable fiduciary returns for 1949, by returns for estates and returns for 
trusts, and by total income classes: Number of returns, total income, amount 
distributable to beneficiaries, net income, exemption, and tax liability 

[Total income classes and money flgnres in thoasands of dollars] 



Total income classes ' 



Total 
number 

of 
returns 



Returns for estates 



Number 

of 
returns 



Total 
income ' 



Amount 
distrib- 
utable to 
benefi- 
ciaries 



Net 
income 
taxable 
to fidu- 
ciary " 



Amount 

of 
exemp- 
tion 20 



Tax lia- 
bility » 



Under 0.6 

0.6 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 

2.76 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 

9underl0- 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

sounder 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500.. „ 

500 under 750 

750 under l.OOO... 
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 with 

total income under 

$5,000. 
Taxable returns with 

total income of $5,000 

or more. 



8,657 

4,243 

6,777 

5,866 

4,887 

4,332 

3,721 

3,612 

3,048 

2,848 

2,589 

4,482 

3,606 

3,141 

2,730 

4,525 

3, 565 

2,970 

2,529 

1,948 

1,764 

1,460 

1,275 

1,032 

1,002 

3,681 

2,291 

1,543 

1,722 

1,024 

620 

422 

326 

218 

149 

473 

183 

110 

52 

51 

30 

33 

15 

16 

4 

3 

1 

1 



2,367 
3,907 
3,349 
2,634 
2,252 
1,848 
1,765 
1,468 
1,297 
1,165 
1,909 
1,488 
1,295 
1,055 
1,762 
1,314 
1,077 



627 

479 

430 

360 

314 

1,132 

721 

434 

496 

302 

173 

111 

90 

69 

47 

135 

46 

25 

12 

12 

7 

4 

2 

4 



,6:o 
;,400 
:,747 
;,6ii 
;, 650 
;,457 
:,743 
;,478 
;,398 
;, 345 
1,189 
1,657 
1,491 
1,063 
1,620 
1,503 
1,040 
■,515 
1,145 
1,566 
1,501 
1,352 

:,857 

,544 
1,555 
1,101 
,904 
',152 
1,448 
',464 
■,196 
1,743 
,873 
,455 
1,511 
,975 
1,737 
;,247 
1,156 
1,278 
1,450 
,672 
,480 



(31) 



21 
50 
84 
109 
136 
128 
179 
171 
380 
380 
477 
462 
928 
983 
958 
,011 



879 

762 

854 

718 

3,598 

3,337 

2,458 

3,820 

3,478 

2,575 

2,242 

1,914 

1,590 

1,147 

5,085 

2,399 

2,225 

1,236 

1,274 

1,149 

1,396 

612 

710 



1,589 
3,242 
3,468 
3,240 
3,245 
3,021 
3,258 
3,002 
2,874 
2,811 
5,156 
4,588 
4,453 
4,068 
7,749 
6,668 
6,293 
5,774 
4,572 
4,937 
4,072 
3,990 
3,505 
3,330 
13, 807 

10, 795 
8,084 

11, 068 
8,147 
5,577 
4,076 
3,985 
3,572 
2,613 
8,876 
4,551 
2.700 
1,646 
2,194 
1,921 

795 

838 

3,366 



3,078 



3,051 



1,420 

2,344 

2,009 

1,580 

1,351 

1,109 

1,059 

881 

778 

699 

1,146 

893 

777 

633 

1,067 

788 

646 

532 

389 

376 

287 

258 

216 

188 

679 

433 

260 

298 

181 

104 

67 

54 

41 

28 

81 

28 

15 

7 

7 

4 

2 

1 

2 



99, 677 



39, 620 



286, 836 



56, 924 



197,420 



23, 712 



64, 539 
35, 038 



27, 799 
11, 721 



55, 729 
231, 108 



2,585 
54,337 



48,015 
149, 405 



16, 678 
7,030 



28 

150 

249 

275 

312 

334 

363 

350 

348 

354 

680 

639 

643 

609 

1,221 

1,108 

1,106 

1,064 

876 

989 

839 

869 

782 

780 

3,495 

3,077 

2, 565 

3,842 

3,211 

2,298 

1,757 

1,860 

1,770 

1,289 

4,695 

2,579 

1,600 

895 

1,446 

1,277 

312 

420 

1,991 



55, 328 



6,314 



50, 012 



For footnotes, see pp. 322-323. 



STATISTICS OF INCOME FOR 1949, PART 1 



289 



Table 9. — Taxable fiduciary returns for 1949, by returns for estates and returns for 
trusts, and by total income classes: Number of returns, total income, amount 
distributable to beneficiaries, net income, exemption, and tax liability — Continued 

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



Total income classes > 



Returns for trusts 



Number 

of 
returns 



Total 
Income • 



Amount 
distribut- 
able to 
bene- 
ficiaries 



Net 
income 
taxable 
to fidu- 
ciary " 



Amotmt 

of 
exemp- 
tion " 



Tax 
lia- 
bility • 



Under 0.6. - 

0.6 under 0.75 

0.75 under 1 

1 under 1.25 

1.25 under 1.5 

1.5 under 1.75 

1.75 under 2 

2 under 2.25 

2.25 under 2,5 

2.5 under 2.75 

2.75 under 3 

3 under 3.5 

3.5 under 4.. 

4 under 4.5 

4.5 under 5 

5 under 6 

6 under 7. 

7 under 8- 

8 under 9 

9 under 10 

10 under 11. 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25. 

25 under 30. 

30 under 40 

40 under 50. 

50 under 60. 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000... 
1,000 under 1,500. 
1,500 under 2,000. 
2,000 under 3,000. 
3,000 under 4,000. 
4,000 under 5,000. 
5,000 or more 



Total. 



8,657 

1,876 

2,870 

2,517 

2,253 

2,080 

1,873 

1,847 

1,580 

1,551 

1,424 

2,573 

2,118 

1,846 

1,675 

2,763 

2,251 

1,893 

1,642 

1,300 

1,137 

981 

845 

672 

688 

2,549 

1,570 

1,109 

1,226 

722 

447 

311 

236 

149 

102 

338 

137 

85 

40 

39 

23 

29 

13 

12 



2,906 

1,265 

2,494 

2,820 

3,089 

3,368 

3,511 

3,898 

3,748 

4,120 

4,087 

8,329 

7,949 

7,824 

7,954 

15, 141 

14, 554 

14, 249 

13, 927 

12, 327 

11, 922 

11, 264 
10, 529 

9,058 
9,966 
43, 959 
34, 932 
30, 387 
42, 217 
32, 250 
24, 453 
20, 172 
17, 696 

12, 598 
9,684 

40, 910 
23, 567 
18, 825 
10, 913 

13, 572 
10, 204 
17, 695 
11, 358 
14, 911 

7,099 
7,435 



173 

181 

432 

630 

784 

967 

1,039 

1,287 

1,318 

1,532 

1,530 

3,205 

3,158 

3,073 

3, 439 

6,649 

6,191 

6,494 

5,991 

5,673 

5,512 

5,041 

5,195 

4,635 

4,934 

21, 615 

17, 353 

15, 271 

21, 222 
15, 970 
12, 654 
10, 984 
10, 446 

7,458 
5,465 

22, 405 
12, 952 
11, 788 

7,731 
8,681 
4,066 
12, 001 
5,144 
7,880 
6,552 
6,827 



2,512 
980 
1,872 
1,963 
2,064 
2,141 
2,188 
2,329 
2,120 
2,245 
2,234 
4,483 
4,158 
4,187 
3,962 
7,311 
7,287 
6,675 
6,914 
5,778 
6,454 
5,373 
4,514 
3,735 
4,263 
19, 117 
15, 002 
12, 929 
17, 555 
13, 692 
9,703 
7,701 
5,667 
4,134 
3,376 
15,441 
9,029 
6,019 
2,378 
4,003 
5,519 
4,866 
5,690 
6,398 
151 
85 



4,475 



161 



60, 057 



639, 988 



327, 999 



265, 356 



Taxable returns with total In- 
come under $5,000. 

Taxable returns with total in- 
come of $5,000 or more. 



36, 740 
23,317 



67, 362 
572, 634 



22, 748 
305, 255 



39,438 
225, 920 



(31) 



188 

287 

252 

225 

208 

187 

185 

158 

155 

142 

257 

212 

185 

168 

276 

225 

189 

164 

130 

114 

98 

85 

67 

69 

255 

157 

111 

123 

72 

45 

31 

24 

15 

10 

34 

14 

9 

4 

4 

2 

3 

1 

1 



(") 



6,006 



3,675 
2,332 



274 

131 

261 

283 

303 

320 

330 

355 

330 

351 

356 

733 

685 

703 

681 

1,292 

1,326 

1,265 

1,366 

1,173 

1,140 

1,171 

1,003 

846 

993 

4,837 

4,277 

4,016 

6,029 

5,130 

3,926 

3,326 

2,510 

1,864 

1,618 

7,703 

4,991 

3,356 

1,266 

2,401 

3,141 

3,151 

3,826 

3,443 

76 

32 



108 



88, 702 



6,096 
82,602 



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290 



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STATISTICS OF INCOME FOR 1949, PART 1 



299 



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301 



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302 



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STATISTICS OF INCOME FOR 1949, PART 1 



303 



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304 



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STATISTICS OP INCOME FOR 1949, PART 1 



307 






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308 



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STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 1949, PART 1 



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STATISTICS OF INCOME FOR 19 49, PART 1 



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322 



STATISTICS OF INCOME FOR 1949, PART 1 



Footnotes for fiduciary text and basic tables 



' Total income classes are based on the amount of 
total income tabulated for taxable fiduciary returns 
(see note 2). 

' Total income is tbe 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, other fiduciaries, and from mis- 
cellaneous income. (Total Income is an approxima- 
tion of the adjusted gross income tabulated for in- 
dividual returns.) 

5 Tax liability after 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. 

* Dividends, foreign and domestic, exclude divi- 
dends received through partnerships and other 
fiduciaries. 

» Interest received on bank deposits, notes, cor- 
poration bonds, taxable and partially tax-exempt 
Government obligations, and such Government 
interest received through partnerships and other 
fiduciaries. 

8 Rents and royalties net profit is the excess of 
gross rents received over deductions for deprecia- 
tion, repairs, interest, taxes, and other expenses 
attributable to rent income; and the excess of gross 
royalties over depletion and other royalty expenses. 
Conversely, net loss from these sources is the excess 
of the respective expenses over gross income received. 

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

' Partnership net profit or loss excludes taxable and 
partially tax-exempt interest on Government obli- 
gations, 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 U the net gain or the allowable loss used in 
compullng 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 carry- 
over from the years 1944-48, inclusive, not previously 
deducted. Deduction for the loss, however, is 
limited 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, non- 
business bad debts, certain distributions from em- 
ployees' trust plans, and each participant's 
share of net short- and long-term capital gain and loss 
from partnerships and common trust funds. 

i" 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. 

" Income from other fiduciaries excludes taxable 
and partially tax-exempt interest on Government 
obligations. 

'2 Miscellaneous income includes taxable income 
from sources other than those tabulated. 

13 Aggregate positive income is the sum of divi- 
dends, interest, net profits from rents and royalties, 
from trade or business, from partnerships, from sales 
of capital assets and other property, income from 
other fiduciaries, and miscellaneous income. 



1* Aggregate negative income is the sum of the net 
losses from rents and royalties, from trade or busi- 
ness, from partnerships, and from sales of capital 
assets and other property. 

" 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 
or single-premium life insurance and endowment 
contracts. 

1" Taxes paid include State income taxes, certain 
retail sales taxes, and real estate taxes except those 
levied for improvements which tend to increase the 
value of property. This deduction excludes Federal 
income tax, estate, inheritance, legacy, succession, 
and gift taxes; taxes imposed upon shares in a cor- 
poration which are paid by the corporation without 
reimbursement from the taxpayer; taxes deducted in 
the schedules for business and rent income; and in- 
come taxes paid to a foreign country or possession of 
the United States if any portion thereof is claimed as 
a tax credit. 

'7 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 except interest and taxes. 

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

" Net income taxable to fiduciary is the net income 
remaining in the hands of the fiduciary after deduc- 
tions for allowable expenses and amount distrib- 
utable to beneficiaries. 

'" Amount of exemption is $600 for each estate and 
$100 for each trust, in the form of a credit against net 
income for purposes of both normal tax and surtax. 

21 Less than $500. 

" Less than 0.005 percent. 

23 Net income classes are based on the amount of 
net income taxable to fiduciary. 

2< Average tax is based on the 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 foreign coimtries or possessions 
of the United States. 

25 Returns with normal tax and surtax are returns 
on which the regular normal tax and surtax are re- 
ported, that is, all returns except those on which the 
alternative tax is imposed as described in note 26. 

29 Returns with alternative tax are returns showing 
a net long-term capital gain or an excess of the net 
long-term capital gain over net short-term capital 
loss, on which the alternative tax is less than the 
regular normal tax and surtax computed on net 
income which includes all net gain from sales of 
capital assets. Alternative tax (not effective on 
returns 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 purpose by such long-term capital gain and 
(2) 50 percent of such long-term gain. 

2' Returns with net loss from sales of capital assets 
are those showing a deduction, not exceeding $1,000, 
from total income on account of a capital loss result- 
ing from the combined net short- and long-term 
capital gain and loss and the allowable carryover. 
(See note 9.) 

28 Short-term applies to gains and losses from the 
sales or exchanges of capital assets held 6 months or 
less and 100 percent of the recognized gain or loss 
thereon is taken into account in computing net 
short-term capital gain or loss. The amount re- 
ported is a combination of short-term gains and 
losses for the current year, together with those 
received through partnerships and common trust 
funds. 



(Footnotes continued on p. 323) 



STATISTICS OF INCOME FOR 1949, PART 1 



323 



Footnotes for fiduciary text and basic tables — Continued 



" Long-term applies to gains and losses from the 
sales or exchanges of capital assets held more than 6 
months and 50 percent of the recognized gain or loss 
thereon is taken into account in computing net long- 
term capital gain or loss. The amotmt reported 
includes such gain or loss received through partner- 
ships and common trust funds. 

50 Capital loss carryover reported on the 1949 re- 
turns is a combination of the 1948 net capital loss and 
the remaining capital loss carryovers from 1944-47, 
not offset by net capital gains of the succeeding years 
1945-48. A net capital loss of any year, to be used 
as a capital loss carryover, is the excess of current 
year capital losses over the sum of (1) current year 
capital gains and (2) the smaller of $1,000 or current 
year net income computed without regard to capital 
gains and losses. A net capital loss may be carried 
forward as a short-term capital loss for 5 succeeding 
years to the extent not previously eliminated. 



" Returns with net gain from sales of capital assets 
are returns showing a capital gain in total income 
resulting from the combination of net short- and 
long-term capital gain and loss and the allowable 
carryover. (See note 9.) 

32 Amounts are a combination of the tabulated net 
long-term capital gain and net short-term capital loss 
before the carryover. This combination results in a 
slight overstatement of the amount subject to the 50 
percent rate in cases where a carryover was combined 
with a short-term loss to determine the excess of long- 
term gain, or where a carryover 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. 

33 Includes Alaska. 



TAXABLE FIDUCIARY INCOME TAX RETURNS, 1937-49 



HISTORICAL TABLES 

12. Number of returns, income, and tax, 1937-49. 

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

classes, 1937-49. 

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

1937-49. 

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

1940-49. 



325 



326 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 12. — Taxable fiduciary returns, 1937-49: Number of returns; net income, 
1937-43; total income, 1944-49; and tax 

[Money figures in thousands of dollars] 





Number 
of returns 


Net in- 
come ' 

1937-43; 

total in- 
come 2 
1944-49 


Tax before tax credits 


Credit for 
foreign 
tax paid 
and tax 
paid at 
source » 




Income year 


Normal 
tax and 
surtax 3 


Alterna- 
tive tax * 


Total 


Tax« 


1937 


44, 531 
52, 881 
62, 879 
67,388 
84, 884 
81, 483 
97. 156 
92, 369 
113, 560 
121, 725 
109,997 
101, 283 
99, 577 


294, 990 
236, 444 
252, 953 
278, 827 
340, 808 
299, 633 
375, 766 
655. 623 
856, 594 
1,065,765 
973, 583 
986, 806 
926, 824 


48, 406 
24, 050 
23, 263 
28,894 
51, 159 
84,024 
98, 748 
87, 955 
107, 510 
121,114 
116,331 




48, 406 
39, 098 
37,460 
54, 963 
90, 210 
103, 670 
140, 396 
131,078 
176, 086 
206,216 
173, 799 


(5) 
(=) 

(5) 

(=) 
462 

(») 
481 
759 
728 

m 

(5) 


48, 406 


1938 


15,048 
14, 197 
26,069 
39.051 
19,646 
41,648 
43, 123 
68,576 
85, 102 
57, 468 


39.098 


1939 


37, 460 


1940 - 


54,963 


J941 


90, 210 


1942 


103, 670 


1943 7 


139, 933 


1944 


131,078 


1945 


175, 605 


1946 


205. 457 


1947 


173,071 


1948 


176, 309 


1949 








144,030 



Table 13. — Taxable fiduciary returns by net income classes, 1937-43, and by total 
income classes, 1944-49: Number of returns; net income, 1937-43; total income, 
1944-49; tax, and effective tax rate 

[Income classes and money figures in thousands of dollars] 





Number of returns 


Net income classes 8 


1937 


1938 


1939 


1940 


1941 


1942 


1943 


Under 1 --- 


6,113 

12, 948 

6,625 

6,534 

6,165 

4,095 

1,290 

540 

110 

71 

30 

9 

1 


23, 280 

10, 671 

5,099 

4,930 

4,665 

2,841 

906 

315 

77 

49 

25 

16 

7 


27, 702 

12,826 

6,058 

6,844 

5,387 

3,499 

1,038 

362 

87 

49 

17 

9 

1 


29, 665 

13, 976 

6,426 

6,230 

5,814 

3,604 

1,088 

388 

98 

65 

15 

16 

3 


40, 167 

16, 821 

7,363 

7,443 

6,796 

4,201 

1,364 

485 

120 

81 

19 

17 

7 


39.329 

16, 030 

7,168 

6,948 

6,337 

3,944 

1,162 

377 

101 

54 

18 

13 

2 


45,128 


1 under 2 


18,321 




8,832 




8,441 




7,835 


10 under 25 - - 


5,204 


25 under 50 


1,421 


sounder 100 -- 


495 


100 under 150 


127 


150iuider300 


67 


300 imder 500 


17 


eOOunder 1,000 -- 


8 


1,000 or more ..- 


7 






Total for returns with net 
income . 


44,531 


52,881 


62, 879 


67,388 


84,884 


81, 483 


95,903 


Returns with no net income i^, _ _ 


1,253 





Number of returns 




1944 


1945 


1946 


1947 


1948 


1949 


Under 5 - 


6, 615 

15, 148 

10. 937 

7,990 

6,344 

4,881 

7,608 

5,394 

13, 199 

5,239 

2,741 

1,627 

3,082 

1, 143 

275 

176 

38 

25 

7 


7,309 

17,649 

13, 109 

9,806 

7, 652 

6,292 

9,341 

6,777 

16, 934 

6,786 

3,618 

2,090 

4,009 

1,511 

314 

259 

57 

36 

12 


7,199 

17,170 

13,283 

10, 126 

8,197 

6, 500 

9,972 

7,256 

19, 098 

8,029 

4,295 

2,603 

4.964 

1,977 

500 

355 

61 

56 

25 


7,074 

15, 978 

11,836 

9,261 

7,256 

6, 924 

9, 038 

6,494 

16, 726 

7,044 

3,704 

2,427 

4,528 

1,762 

440 

346 

84 

66 

21 


6,879 

12,441 

10,682 

8.461 

6,674 

5,419 

8,386 

6,135 

15, 887 

6.763 

3,756 

2, 223 

4, 643 

1,923 

495 

355 

94 

50 

28 


7,141 


5 under 1 


12, 536 




10. 753 


1 5 under 2 


8, 053 




6. 660 


2 5 under 3 . 


5,437 




8,088 




5,871 




15, 5.37 




6.533 


15 under 20 


3,681 




2.291 


25 under 50 - 


4.289 


50 under 100 


1,736 


100 under 150 - 


473 


160 under 300 


345 


300 mader 500 - 


81 


500 under 1,000 


48 


1,000 or more 


25 






Total taxable fiduciary returns 


92,369 


113.560 


121,725 


109, 997 


101,283 


99, 577 



For footnotes, see pp. 335-336. 



STATISTICS OF INCOME FOR 1949, PART 1 



327 



Table 13. — Taxable fiduciary returns by net income classes, 1937-43, and by total 
income classes, 1944-49: Number of returns; net income, 1937-43; total income, 
1944~49; tax, and effective tax ra^e— Continued 

[Income classes and money figures in thousands of dollars] 



Net income classes ^ 




Net income 


taxable to fiduciary 






1937 


1938 


1939 


1940 


1941 


1942 


1943 


Under 1 


2,165 
18, 731 
16,210 
25, 323 
43, 049 
63,009 
43, 646 
36, 007 
12, 950 
14,869 
10, 948 
5,930 
2,153 


9,093 
15, 266 
12, 433 
19, 108 
32, 470 
43, 295 
30, 960 
21, 265 

9,361 
10, 543 

9,410 
10, 806 
12, 434 


10, 748 

18, 221 

14, 809 

22, 606 

37, 791 

53, 423 

35, 563 

24, 652 

10, 828 

9,667 

6,663 

6,512 

1,467 


12, 697 
19, 805 
15, 670 
24, 003 
40, 055 
54, 715 
37, 232 
26, 182 
11,766 
12,832 

5,999 
10, 055 

7,818 


17, 604 
23, 799 
17, 932 
28, 807 
47, 420 
63, 668 
46, 942 
32,882 
14, 073 
16, 358 
7,060 
12, 600 
11, 663 


18,816 

22,826 

17, 636 

26, 871 

44, 042 

60,065 

39, 593 

25, 354 

12, 237 

11,310 

6,893 

8,118 

5,871 


21, 579 




26,035 


2 under 3 


21, 601 




32, 679 




54, 694 


10 under 25 .. 


79, 225 




48, 849 


50 under 100 


34,064 


100 under 150 --. 


15, 339 


150 under 300 


13, 694 


300 under 500 


6,803 


500 under 1,000 -- 


5,949 


1,000 or more - 


15,255 






Total for returns with net 
income 


294, 990 


236, 444 


252,953 


278, 827 


340, 808 


299. 633 


375, 766 


Returns with no net income 12 


"663 


















Total income classes ' 


Total income ^ 


1944 


1945 


1946 


1947 


1948 


1949 


Under 5 - -. -- -- 


1,915 
11,228 
13, 505 
13, 880 
14, 180 
13,390 
26,006 
24, 127 
93, 207 
63,878 
47, 174 
36. 340 
106; 413 
77, 172 
33, 143 
35, 775 
14,374 
15, 244 
14, 674 


2,134 
13, 051 

16, 214 
16, 996 
17, 186 

17, 248 
32, 379 
30, 326 

119, 488 
82.581 
62. 561 
46, 494 
136.915 
102, 160 
37, 417 
53, 161 
21, 425 
25, 039 
23, 819 


2,136 
12, 709 
16, 424 
17, 5S0 
18, 334 
17, 792 
34, 467 
32,414 
134, 465 
97, 715 
73, 892 
58,072 
170, 746 
132, 788 
67, 801 
72, 818 
22, 545 
40, 955 
42, 111 


2,024 
11,887 
14, 636 
16, 083 
16, 244 
16, 285 
31,312 
29, 008 
118, 570 
86,122 
64, 053 
54, 238 
155, 973 
119, 054 
52,875 
70, 785 
31, 737 
38, 921 
43, 778 


1,973 
0,536 
13,185 
14, 70S 
14, 933 
14, 855 
29, 047 
27, 479 
112,485 
82, 301 
64, 751 
49, 616 
159, 373 
130,853 
59, 690 
74,319 
34, 729 
34. 995 
57,975 


2,071 




9,604 




13, 267 




13, 984 


2 under 2 5 


14, 866 




14, 950 




28, 024 




26, 322 


5 under 10 


110,021 




79,558 


15 under 20 


63, 514 


20 under 25 - .. _- -- - 


51,032 


25 under 50 


147, 357 


50 under 100. -- 


118, 323 


100 under 150 


57, 421 


150 under 300 


70,264 


300 under 500 


31,210 


500 under 1,000.. - 


33, 175 


1,000 or more . . . .. 


41,864 




ims 




Total taxable fiduciary reti 


655, 623 


856, 594 


1,065,765 


973, 583 


986,806 


926, 824 


Net income classes ' 


Tax'" 


1937 


1938 


1939 


1940 


1941 


1942 


1943 


Under 1 


(Not 
> avail- 
able) 


/ 274 

368 

374 

663 

1,662 

3,726 

{ 4, 678 

5,284 

3,352 

4,502 

4,907 

4,701 

\ 4, 607 


313 

451 

453 

780 

1,960 

4,630 

5,372 

6,181 

4,035 

4,312 

3,423 

3,655 

1,896 


344 

571 

552 

943 

2,396 

6,390 

8,722 

9,348 

5,292 

6,294 

3,263 

5,035 

5,813 


1,050 
1,622 
1,503 
2,904 
6,455 
14, 187 
16, 545 
14, 467 
7,031 
8,232 
3,722 
6,271 
6,220 


2,045 
3,385 
2,989 
5,072 
9,808 
18, 785 
17, 816 
14, 283 
7,977 
7,868 
4,566 
5,035 
4,042 


2,522 


1 under 2 


4,384 


2 under 3 


4,172 


3 under 5 -_..-.. 


7,020 


6 under 10 


13, 781 


10 imder 25 


27, 202 


25 under 50 .-. 


23, 438 


50 under 100.- 


20, 052 


100 under 150 


9,644 


150 under 300... 


9,713 


300 under 500 . 


4,809 


500 under 1,000 


4,018 


1,000 or more. 


9,589 






Total for returns with 
net income 


48, 406 


39, 098 


37, 460 


54, 963 


90, 210 


103, 670 


140, 345 


Returns with no net income " 


51 



















For footnotes, see pp. 335-336. 



328 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 13. — Taxable fiduciary returns by np.t income classes, 1937-43, and by total 
income classes, 194-4-49: Number of returns; net income, 1937-43; total income, 
1944-49; tax, and effective tax rate — Continued 

rincome classes and money figures in thousands of dollars] 



Total income classes » 








Tax 


10 








1944 


1945 


1946 


1947 


1948 


1949 


Under 0.5 . . 


223 
999 
1,528 
1,664 
1,743 
1,644 
3,239 
3,087 

12,627 
9,745 
7,989 
6,935 

24,013 

21, 103 
8.926 

12, 166 
3,957 
4,291 
5,199 


241 

1,118 

1,796 

1,955 

2,013 

2,052 

3,916 

3,760 

15, 956 

12, 752 

10, 654 

8,655 

31,583 

27, 599 

10, 452 

16, 646 

7,409 

8,110 

8,938 


197 
936 
1,649 
1,757 
1,898 
1,863 
3.636 
3,469 
15,690 
13, 211 
11, 341 
9,783 
35, 481 
33, 371 
18, 640 
20, 315 
6,447 
13, 108 
12, 767 


201 

921 

1,440 

1,683 

1,754 

1,748 

3,383 

3,209 

14, 175 

11, 397 

9,442 

9,016 

30, 314 

27, 785 

13, 047 

16, 981 

8,276 

9,795 

8,507 


175 

648 

1,091 

1,345 

1,426 

1,452 

2,870 

2,788 

12, 714 

10, 451 

8,859 

7,786 

29, 657 

27, 651 

14, 803 

16, 741 

7,735 

7,565 

20, 552 


186 




658 




1,110 




1,278 




1,398 


2 5 under 3 


1,409 




2,737 




2,636 




11, 798 




9,402 


15 under 20 


8,332 


20 under 25 


7,354 




24,793 


60 under 100 - 


22,220 


100 under 150 


12, 398 


150 under 300 


14,687 


300 under 500 . 


8, 265 


500 under 1,000.- 


7,709 


1,000 or more 


6,658 






Total taxable fiduciary returns 


131, 078 


175, 605 


205, 457 


173, 071 


176, 309 


144,030 


Net income classes ^ 


Effective tax rate (percent)" 


1937 


1938 


1939 


1940 


1941 


1942 


1943 


Under 1 -- 


(Not 
avail- 
able) 


/ 3.02 
2.41 
3.01 
3.47 
5.12 
8.61 
15.11 
24.85 
35.81 
42.70 
52.14 
43.50 
V 37.06 


2.91 
2.47 
3.06 
3.45 
5.19 
8.67 
15.11 
25.07 
37.26 
44.60 
51.37 
56.12 
129. 25 


2.71 

2.88 
3.52 
3.93 
5.98 
11.68 
23.43 
35.70 
44.98 
49.05 
54.40 
50.07 
74.35 


5.97 
6.82 
8.38 
10.08 
13.61 
22.28 
35.25 
44.00 
49.96 
50.32 
52.72 
49.77 
53.34 


10.87 
14.83 
16.95 
18.87 
22.27 
31.27 
45.00 
56.33 
65.19 
69.57 
66.24 
62.02 
68.85 


11.69 


1 under 2 


16.84 


2 under 3 


19.32 




21.48 




25.20 


10 under 25 - 


34.33 




47.98 


50 under 100 


58.87 


100 under 150— 


62.87 


150 under 300— 


70.93 


300 under 500 - 


70.68 


500 under 1,000 


67.55 


1,000 or more .. 


62.86 






Total for returns with 
net income 


16.41 


16.54 


14.81 


19.71 


26.47 


34.60 


37.35 







Total income classes » 


Effective tax rate (percent) " 




1944 


1946 


1946 


1947 


1948 


1949 


Under 0.5- - 


11.64 
8.90 
11.31 
11.99 
12.29 
12.28 
12.45 
12.79 
13.55 
15.26 
16.94 
19.08 
22.57 
27.35 
26.93 
34.01 
27.53 
28.15 
35.43 


11.29 
8.57 
11.08 
11.50 
11.71 
11.90 
12.09 
12.40 
13.35 
15.44 
17.03 
18.62 
23.07 
27.02 
27.93 
31.31 
34.58 
32.39 
37.52 


9.22 
7.36 
9.43 
9.99 
10.35 
10.47 
10.55 
10.70 
11.67 
13.52 
15.35 
16.85 
20.78 
25.13 
27.49 
27.90 
28.60 
32.01 
30.32 


9.93 
7.75 
9.84 
10.46 
10.80 
10.73 
10.80 
11.06 
11.95 
13.23 
14.74 
16.62 
19.44 
23.34 
24.68 
23.99 
26.08 
25.17 
19.43 


8.87 
6.80 
8.27 
9.14 
9.55 
9.77 
9.88 
10.15 
11.30 
12.70 
13.68 
15.69 
18.61 
21.13 
24.80 
22.53 
22.27 
21.62 
35.45 


8.98 




6.85 


1 under 1.6 .. 


8.37 




9.14 


2 under 2.5 - - 


9.40 


2.5 under 3 


9.42 




9.77 


4 under 5 - - 


10.01 


5 under 10 . 


10.72 


10 under 15 - 


11.82 


15 under 20 -- - 


13.12 


20 under 25 


14.41 


25 under 50 --- 


16.83 


50 under 100 


18.78 


100 under 150 -.. 


21.59 


150 under 300 


20.90 


300 under 500. 


26.48 


500 under 1,000 


23.24 


1,000 or more 


13.52 






Total taxable fiduciary returns 


19.99 


20.50 


19.28 


17.78 


17.87 


15.54 



For footnotes, see pp. 335-336. 



STATISTICS OF INCOME FOR 1949, PART 1 



329 



Table 14. — Taxable fiduciary returns 1937~49: Number of returns, sources of income, 
total income, deductions, and net income 

[Money figures in thousands of dollars] 



Distribution 



1937 



1938 



1939 



1940 



1941 



1942 



Number of returns.- 

Sources of income:'* 

Business profit " 

Partnership profit " 

Net capital gain " 

Net short-term capital gain in total 

income •' 

Net long-term capital gain i' 

Net gain from sales of capital assets "". 
Net gain from sales of property other 

than capital assets 21.. 

Rents and royalties profit. 

Income from other fiduciaries 22 

Dividends 23 

Interest on government obligations: 

Partially tax-exempt 2* 

Taxable 25__ 

Other taxable interest 

Dividends on share accounts in Fed- 
eral savings and loan associations 28.. 
Other income. 



44, 531 



52, 881 



62, 879 



67,388 



84,884 



9,497 
7,498 
79, 093 



6,901 
6,147 



9,594 
6,271 



11, 399 
9,071 



22,283 
19, 043 



20,419 
63, 526 



24,247 
43, 405 



17, 179 
47,760 



17, 297 
62, 579 



37, 588 

13, 525 

325, 160 

5,615 



1,046 

40, 853 

9,216 

250, 383 

3,967 



1,181 

43, 546 

11, 103 

321, 431 

4,832 



1,775 

47, 650 

11,668 

338, 335 

10, 415 



70, 075 
8,760 



Total income. 



556, 811 



Deductions: " 

Net loss from business i' 

Net loss from partnership ".-. 

Net capital loss " 

Net long-term capital loss 1' 

Net loss from sales of capital assets 20.. 
Net loss from sales of property other 

than capital assets 21 

Net loss from rents and royalties 

Interest paid 2? 

Taxes paid 28 

Other deductions 2B 

Amount distributable to beneficiaries. 

Total deductions 



745 

192 

4,383 



(31) 

10, 069 
24, 426 
32, 958 
189, 048 



261, 821 



Net income taxable to fiduciary • 294, 990 



97, 939 
5,775 



103, 333 
5,560 



81, 689 
6,985 



3,065 

59,428 

13, 515 

390, 228 

14, 166 

933 

89, 757 

190 
8,306 



506, 172 



574, 502 



583, 926 



700, 790 



579 
222 



524 
578 



711 
250 



856 
292 



5,265 



6,642 



6,867 



11, 593 



480 

(31) 

8,529 

23,430 

28, 111 

203, 112 



554 

(31) 

9,437 

21, 580 

29, 971 

252, 264 



405 

(31) 

9,386 

20,223 

30, 605 

236, 653 



731 

2,034 

10, 306 

23,424 

28, 608 

282, 136 



269, 728 



321, 550 



305, 099 



359, 982 



236, 444 



252, 953 



278,827 



340, 808 



81,483 



33,832 
31,644 



45, 426 

1,957 

61, 743 

15, 676 

290,546 

9,360 

5,233 

66,001 

434 
10, 900 



572, 753 



660 
230 



3,999 

724 

1,271 

9,145 

21, 569 

26, 918 

208, 605 



273, 120 



299, 633 



For footnotes, see pp. 335-336. 



254677—54- 



-22 



330 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 14. — Taxable fiduciary returns, 1937-49: Number of returns, sources of income, 
total income, deductions, and net income — Continued 

[Money figures in thousands of dollars] 



Distribution 



Returns 
with net 
income 



Returns 
■with no 
net in- 
come '2 



1944 



1946 



1947 



Number of returns 

Sources of income: '* 

Business profit '^ 

Business loss '* 

Partnership profit " 

Partnership loss '« 

Net Rain from sales of capital assets 20 
Net loss from sales of capital assets 2o_ 
Net gain from sales of property other 

than capital assets 21 

Net loss from sales of property other 

than capital assets 21 

Rents and royalties profit 

Rents and royalties loss 

Income from other fiduciaries 22 

Dividends 23 

Interest on Government obligations: 

Partially tax-exempt 2< 

Taxable 25 

Other taxable interest 

Other income 

Total income 2° 

Deductions: '• 

Net loss from business " 

Net loss from partnership '« 

Net loss from sales of capital assets 2<i_ 
Net loss from sales of property other 

than capital assets 21 

Net loss from rents and royalties 

Interest paid 27 

Taxes paid 28 

Other deductions 29 

Amount distributable to beneficiaries 

Total deductions 

Net income taxable to fiduciary " (or 
deficit) 



95, 903 



1,253 



92, 369 



113, 560 



121, 725 



109, 997 



45, 359 156 

(See deductions) 

44,576 I 140 

(See deductions) 

97,238 I 322 

(See deductions) 



1,445 



24 



(See deductions) 
65,844 I 1,787 

(See deductions) 
15, 795 140 

318, 401 6, 996 



8,173 
11,152 
63, 893 
12, 001 



683, 876 



1,072 

354 

2,928 

1,008 

1,638 

8,286 

16,809 

29, 439 

246, 576 



308,110 



375, 766 



120 

150 

1,492 

193 



40, 128 
996 

50, 715 
316 

95, 562 
2,220 

1,242 

567 

68, 604 

1,188 

9,311 



383, 785 
11,562 



39, 034 

1,358 

61, 706 

308 

199, 793 

1,754 

1,214 

789 
79, 206 
1,520 
10, 777 



453, 555 
17, 038 



50, 952 

1,592 

67, 682 

529 

254, 718 

2,312 

1,961 

827 

89, 590 

1,690 

14, 220 

466, 816 

(32) 
(32) 

108. 179 
18, 598 



51,017 

1,508 

55,724 

562 

146, 535 

3,632 

2,118 

901 

102, 628 

1,710 

11,962 

497, 187 

(32) 
(32) 

94, 733 
19, 993 



11,519 



655, 623 



856, 594 



1,065,765 



973, 583 



16 

42 

440 

63 
49 
1,207 
1,185 
1,158 
8,022 



(See sources) 



8,231 

16, 045 

30, 705 

243, 625 



12, 182 



298, 606 



•3 663 



357, 017 



8,363 

19, 441 

36, 671 

313, 624 



378, 099 



478, 495 



9,676 

22, 045 

44, 569 

394, 551 



470, 842 



594, 924 



9,687 

22,547 

48, 009 

384, 096 



464,339 



509, 244 



Distribution 



1948 



1949 



Number of returns 

Sources of income: ■* 

Business profit 's 

Business loss 's 

Partnership profit '« 

Partnership loss " 

Net gain from sales rf capital assets 20 

Net loss from sales of capital assets 20 

Net gain from sales of property other than capital assets 21 
Net loss from sales of property other than capital assets 2i_. 

Rents and royalties profit 

Rents and royalties loss 

Income from other fiduciaries 22 

Dividends 23 

Interest 

Other income.-- 

Total income 30 _ 

Deductions: '* 

Interest paid 2' 

Taxes paid 28 _ 

Other deductions 29 

Amount distributable to beneficiaries 

Total deductions 

Net income taxable to fiduciary 1 



101,283 



9,577 



45, 506 

1,886 

48, 948 

632 

144, 583 

3, 658 

1,741 

587 

117,635 

1,477 

14, 609 

518,021 

84, 703 

19,300 



33, 969 

1,832 

41,004 

715 

108, 908 

3.457 

1,372 

625 

102, 659 

1,448 

16, 260 

529, 760 

84, 264 

16, 745 



986, 806 



926, 824 



10, 403 

21,492 

47, 530 

377,021 



9,119 

23, 050 

46, 958 

384,923 



456, 446 



464, 050 



530, 360 



462, 775 



For footnotes, see pp. 335-336. 



STATISTICS OF INCOME FOR 19 49, PART 1 



331 



Table 15. — Taxable fiduciary returns with net income, 1940-49, by Stales and 
Territories: Number of returns; net income, 1940-43; total income, 1944-49; 
and tax 

[Money figures in thousands of dollars] 



Income 
year 


Number 
of re- 
turns 


Net in- 
come ' 
1940-43; 
total in- 
come ' 
1944-49 


Tail" 


Number 
of re- 
turns 


Net in- 
come ' 
1940-43; 
total in- 
come ' 
1044-49 


Taxio 


Number 
of re- 
turns 


Net in- 
come ' 
1940-43; 
total in- 
come' 
1944-49 


Tax" 




United States 


Alabama 


Alaska 


1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

1948 

1949 


67, 388 

84, 884 

81, 483 

95. 903 

92. 369 

113,560 

121,725 

109, 997 

101,283 

99, 577 


278, 827 
340, 808 
299, 633 
375. 766 
655, 623 
856, 594 
1,065.765 
973, 583 
986, 806 
926, 824 


54, 963 
90,210 
103, 670 
140, 345 
131,078 
175, 605 
205, 457 
173,071 
176, 309 
144,030 


376 
493 
484 
543 
512 
634 
725 
739 
698 
726 


1,439 
1,947 
1,843 
2,353 
4,552 
5, 235 
6,902 
7,710 
8,136 
9,029 


186 

409 

523 

834 

808 

913 

1,062 

1,078 

1,253 

1,253 


7 
19 
20 

(33) 
(•33) 
(33) 
(33) 
(33) 
(33) 
(33) 


28 
74 
55 

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


1 

11 
11 

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




Arizona 


Arkansas 


California 


1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

1948— 

1949 


112 
142 
186 
234 
223 
270 
316 
287 
290 
290 


352 

482 

491 

753 

1,065 

1,472 

2,006 

1,825 

1,955 

1,815 


25 
66 
104 
229 
175 
267 
374 
362 
334 
322 


163 
227 
295 
341 
307 
297 
337 
370 
346 
340 


485 
1,262 
1,329 
1,526 
2,253 
1,744 
2,506 
2,419 
2,734 
2,387 


27 
290 
381 
659 
542 
422 
569 
457 
474 
411 


4,229 
5,725 
5,633 
6,739 
6,123 
7,476 
8,304 
7,566 
7,087 
6,782 


17, 254 
22, 069 
21, 688 
28, 529 
44, 807 
58, 002 
70, 100 
59, 118 
61, 943 
53, 578 


2,969 
5,096 
7,633 
10, 576 
9,986 
14,005 
14, 850 
12, 156 
12, 375 
9,536 




Colorado 


Connecticut 


Delaware 


1940 

1941 

1942 

1943 

1944 

1945 

1946 

1947 

1948 

1949 


525 
643 
676 
803 
660 
897 
934 
838 
859 
818 


1,925 
2,488 
2,197 
2,925 
3,597 
5,358 
6,554 
6,050 
6,591 
6,298 


335 

626 

635 

1,136 

591 

1,002 

1,406 

1,087 

1,147 

1,104 


2,135 
2,419 
2,232 
2,714 
2,441 
3,149 
3,429 
2,820 
2,658 
2,567 


8,679 
9,699 
7,910 
7,877 
14,715 
19,719 
22, 748 
19, 909 
20, 015 
19, 281 


1,548 
2,594 
2,545 
2,552 
2,803 
3,599 
3,480 
3,215 
2,922 
2,968 


647 
680 
570 
719 
726 
864 
1,003 
767 
708 
711 


7,472 

7,108 

5, 852 

6,503 

12,067 

16, 242 

17, 136 

13, 372 

14, 799 

21, 839 


2,703 
3,106 
3,002 
3,451 
4,343 
5,774 
5,299 
4,040 
4,838 
8,113 




District of Columbia 


Florida 


Georgia 


1940— 

1941 

1942 

1943 

1944 

1945— 

1946 

1947 

1948. 

1949 


555 
786 
716 
736 
783 
1,0.39 
1,027 
903 
805 
861 


1,993 
2,672 
2,422 
2, 563 
5,734 
7,054 
11,115 
8,786 
5,964 
7,655 


298 

597 

864 

921 

1,038 

1,018 

1,653 

987 

759 

855 


788 
941 
1,072 
1,332 
1,384 
1,562 
1,700 
1,594 
1,485 
1,530 


4,633 
5,141 
5,115 
7,841 
12, 587 

14, 510 
18,519 
17, 681 
14, 891 

15, 840 


832 
1,308 
1,781 
3,070 
2,474 
2,844 
3,155 
2,610 
2,220 
1,910 


490 

713 

727 

895 

948 

1,048 

1,209 

1,113 

1,072 

1,084 


2,522 

3,017 

3,067 

3,827 

6,780 

8,153 

10, 743 

11,599 

10, 790 

10, 743 


511 
771 
1,021 
1,347 
1,224 
1,408 
1,891 
2,148 
1,605 
1,645 




Hawaii 


Idaho 


Illinois 


1940 

1941— 

1942 

1943 

1944 

1945 

1946 

1947 

1948 

1949 


200 
222 
298 
312 
309 
319 
293 
258 
257 
257 


1,025 
1,377 
2,373 
1,568 
4,408 
4,721 
4,086 
3,747 
4,021 
2,880 


197 
377 
1,032 
631 
848 
958 
639 
467 
485 
312 


69 
97 
166 
207 
173 
173 
192 
218 
179 
178 


250 
265 
400 
588 
711 
929 
1,172 
979 
710 
768 


16 

31 

87 

152 

219 

293 

329 

167 

85 

97 


6,175 
7,834 
7,235 
8,052 
7,650 
9,003 
9,713 
9,157 
8,858 
8,548 


23, 534 
35, 206 
27, 977 
37, 834 
59,138 
78, 595 
95, 146 
88, 038 
99, 449 
80, 694 


3,799 
9,735 
9,617 
15, 334 
13,811 
17, 457 
20. 788 
17, 619 
20,310 
12, 347 



For footnotes, see pp. 335-336. 



332 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 15. — Taxable fiduciary returns with net income, 1940-49, brj States and 
Territories: Number of returns; net income, 1940-4S; total income, 1944-49;, 
and tax — Continued 

[Money figures in thousands or dollars] 







Net in- 






Net in- 






Net in- 




Income 
year 


Number 
of re- 
turns 


come 1 
1940-43; 
total in- 
come 2 
1944-49 


Tax 10 


Number 
of re- 
tmns 


come ' 
1940-43; 
total in- 
come ' 
1944-49 


Tax 10 


Number 
of re- 
turns 


come 1 
1940-43; 
total in- 
come 2 
1944-49 


Tax 10 




Indiana 


Iowa 


Kansas 


1940 


772 


3,486 


551 


1,087 


3,178 


316 


523 


1,418 


114 


1941 


1,068 


4,294 


999 


1,654 


4,380 


650 


822 


2,284 


316 


1942 


1,390 


4,642 


1,441 


2,374 


5,336 


1,232 


1,357 


3, 572 


854 


1943 


1,639 


5,270 


1,649 


2,610 


6,014 


1,461 


1,497 


3,577 


940 


1944 


1,340 


7,135 


1,252 


2,104 


7,175 


1,383 


1,455 


6,262 


1,299 


1945 


1,817 


10, 016 


1,999 


2,134 


7,754 


1,542 


1,423 


4,834 


833 


1946 


1,945 


11,432 


2,042 


2,266 


11,672 


2,647 


1,571 


6,585 


1,060 


1947 


1,991 


12, 295 


2,238 


2,207 


10, 740 


2,067 


1,656 


8,367 


1,581 


1948 


1,867 


11, 780 


1,818 


1,994 


10, 600 


1,902 


1,537 


8,104 


1,219 


1949 


1,770 


11, 531 


1,840 


1,730 


9,373 


1,597 


1,305 


6,492 


974 




Kentucky 


Louisiana 


Maine 


1940 


481 


1,520 


206 


150 


641 


65 


480 


1,480 


171 


1941 


995 


2,410 


448 


189 


803 


136 


420 


1,021 


191 


1942 


850 


2,272 


664 


201 


949 


260 


487 


1,183 


329 


1943 


980 


10,061 


4,499 


293 


1,644 


570 


555 


1,419 


421 


1944 


1,020 


5,923 


1,160 


314 


2,721 


661 


598 


3,398 


576 


1945 


1,243 


7,698 


1,333 


348 


3,013 


740 


703 


3,109 


431 


1946 


1,282 


8,719 


1,481 


412 


3,865 


1,004 


665 


3,365 


436 


1947 


1,269 


8,330 


1,090 


402 


3,304 


664 


555 


2,756 


378 


1948 


1,114 


7,180 


858 


406 


3,353 


678 


551 


2,801 


375 


1949 - 


1,149 


7,450 


981 


389 


3,186 


673 


555 


2,864 


344 




Maryland 


Massachusetts 


Michigan 


1940 


1,172 


3,737 


501 


5,690 


19, 105 


2,690 


2,303 


11,327 


1,912 


1941 


1,525 


4,379 


862 


6,468 


19, 653 


4,414 


2,627 


14, 622 


4,329 


1942 


1,224 


3,226 


894 


5, 656 


21,049 


7,172 


2,838 


14,244 


5,585 


1943 


1,519 


4,643 


1,697 


6,717 


20, 602 


6,731 


3,227 


16,407 


6,474 


1944 


1,603 


10, 547 


1,724 


6,863 


50, 471 


7,571 


3,314 


24,844 


6,320 


1945 


2,107 


11,583 


1,698 


8,831 


70, 143 


10, 771 


3,651 


29, 708 


7,109 


1946 


2,281 


14, 950 


1,901 


9,202 


77, 272 


10, 816 


3,795 


31.870 


6, 794 


1947 


2,088 


14, 944 


2,018 


7,627 


68, 227 


9,206 


3,613 


32, 076 


6,786 


1948— 


1,717 


14, 637 


1,662 


6,969 


65,934 


8,508 


3,405 


34, 637 


6,442 


1949 


1,601 


11,838 


1,384 


6,865 


63,815 


7,712 


3,370 


39, 750 


7, 159 




Minnesota 


Mississippi 


Missoiu-i 


1940 - 


1, 566 


5,618 


889 


85 


283 


16 


1,771 


6,198 


979 


1941 


2,007 


7,379 


1,874 


120 


491 


74 


2,179 


7,727 


1,958 


1942 


2,156 


8,386 


3, 039 


169 


734 


235 


2,030 


6, 500 


2,084 


1943 


2,406 


7,981 


2,854 


189 


740 


233 


2,417 


7,764 


2,697 


1944— 


2,103 


12, 875 


3,061 


202 


1,040 


204 


2,411 


15, 000 


2,845 


1945 


2,471 


17,711 


4,324 


185 


837 


184 


2,789 


17, 006 


3,192 


1946 


2,708 


20, 220 


4,478 


255 


1,524 


248 


3,155 


24, 373 


4,466 


1947 


2,436 


19, 828 


4,377 


252 


1,870 


308 


2,889 


23, 976 


4,699 


1948- 


2,265 


20,698 


4,428 


301 


2,028 


300 


2,713 


22, 663 


4,500 


1949— 


2,143 


18,545 


3,241 


284 


1,790 


278 


2,776 


22, 306 


3,583 




Montana 


Nebraska 




Nevada 


1940. 


106 


409 


38 


333 


967 


122 


44 


413 


114 


1941 


150 


554 


90 


495 


1,366 


235 


59 


381 


96 


1942 


220 


592 


140 


915 


1,769 


324 


64 


270 


82 


1943 -. 


271 


774 


217 


1,207 


2,510 


557 


67 


285 


87 


1944 


275 


853 


177 


970 


2,915 


469 


61 


550 


92 


1945 


288 


857 


171 


1,175 


3,714 


567 


92 


1,137 


256 


1946 


325 


1,375 


288 


888 


3,980 


630 


102 


1,498 


374 


1947- 


339 


1,430 


253 


1,082 


5,140 


875 


92 


1,438 


386 


1948 


273 


1,130 


188 


907 


4,875 


704 


92 


1,211 


275 


1949 


262 


1,057 


172 


827 


3,783 


524 


98 


1,508 


448 



For footnotes, see pp. 335-336. 



STATISTICS OF INCOME FOR 1949, PART 1 



333 



Table 15. — Taxable fiduciary returns with net income, 1940-49, by States and 
Territories: Number of returns; net income, 1940-43; total income, 1944-49; 
and tax — Continued 

[Money figures in thousands oT dollars] 



Number 
of re- 
turns 



Net in- 
come ' 
1940-43; 
total in- 
come 2 
1944-49 



Tax" 



Number 
of re- 
turns 



Net in- 
come 1 
1940-43; 
total in- 
come ' 
1944-49 



Tax 10 



Number 
of re- 
turns 



Net in- 
come ' 
1940-43; 
total in- 
come 2 
1944-49 



Tax" 



New Hampshire 



New Jersey 



255 
307 
301 
452 
453 
562 
565 
473 
437 
438 



655 
740 
672 
1,008 
1,934 
2,908 
3,266 
2,394 
2,681 
2,683 



61 
101 

164 
284 
242 
438 
450 
253 
281 
291 



2,284 
2,864 
2, 754 
3,332 
3,585 
4,262 
4,280 
3,874 
3,572 
3,596 



14,123 
16,216 
13, 870 
15, 624 
29, 603 
34, 808 
41,995 
42, 044 
29, 504 
30, 052 



5,452 
6,549 
6,552 
7,621 
8,328 
9,272 
10, 804 
7,276 
5,196 
5,049 



New York 



North Carolina 



14, 342 


57,991 


16,336 


64, 787 


12, 794 


44, 203 


14,800 


63, 387 


13, 676 


108, 827 


19, 337 


169, 614 


20, 752 


236, 879 


17,222 


189, 428 


15, 659 


190,822 


15, 640 


184, 915 



13, 098 
17, 408 
15,155 
24, 101 
17, 131 
32, 549 
43, 930 
29, 769 
27. 723 
23, 759 



373 

643 

673 

816 

899 

1,046 

1,210 

1,191 

1,187 

1,264 



2,066 

3,012 

3,055 

3,302 

5,942 

7,750 

13, 763 

10, 433 

9,376 

11, 448 



316 
747 
984 
1,155 
1,221 
1,670 
3,960 
2,265 
1,544 
2,604 



Ohio 



Oklahoma 



18, 341 
22, 095 
14, 739 
17, 963 
34, 859 
47, 833 
51, 631 
47, 521 
49, 650 
46, 291 



3,999 

6,495 

4,853 

6,612 

7,073 

11,892 

11,382 

8,714 

10, 574 

8,233 



393 

521 

702 

969 

1,011 

1,037 

1,138 

1,273 

1,267 

1,237 



2,652 
3,713 
2,904 
3,820 
6,043 
5,938 
7,063 
7,903 
9,565 
7,920 



550 
941 
928 
1,263 
1,563 
1,555 
1,713 
1,723 
2,116 
1,525 



Pennsylvania 



Rhode Island 



,801 
,815 
,604 
,120 
,420 
,686 
,925 
,895 
,332 
,011 



22, 265 
24, 790 
21, 651 
26, 772 
64, 347 
82, 182 
93, 688 
86, 245 
84, 783 
85, 794 



4,432 

6,349 

8,062 

9,977 

10, 801 

13, 454 

14, 157 

11, 658 

11,713 

10,376 



916 


2,874 


1,025 


4,257 


1,029 


2,948 


1,027 


3,499 


1,096 


9,464 


1,250 


11,027 


1,382 


15, 322 


1,153 


13,847 


1,087 


12, 852 


1,092 


11, 508 



434 
1,040 
1,029 
1,320 
1,271 
1,450 
1,766 
1,829 
1,596 

997 



South Dakota 



Tennessee 



New Mexico 



49 
70 
1,35 
143 
146 
1.34 
155 
147 
164 
169 



132 
221 
360 
415 
719 
804 
1,166 
924 
840 
830 



North Dakota 



71 
221 
478 
637 
635 
490 
665 
685 
395 
310 



164 
420 
909 
1,260 
1,332 
1.371 
1,688 
2,294 
1,677 
1,177 



Oregon 



314 
490 
681 
715 
684 
696 
775 
739 
713 
692 



876 
1,618 
1,749 
2,296 
3,668 
3,776 
4,411 
4,501 
6,243 
4,119 



South Carolina 



152 
217 
282 
348 
344 
393 
605 
483 
436 
455 



Texas 



91 


210 


157 


276 


407 


633 


605 


977 


459 


969 


481 


1,063 


529 


1,429 


569 


1,777 


436 


1,470 


366 


1,034 



19 
103 
180 
131 
155 
194 
271 
198 
117 



430 

562 
569 
643 
723 
859 
1,017 
1,006 
926 



2,998 
2,942 
2,756 
3,093 
5,926 
6,493 
8,851 
9,272 
7,951 
7,150 



1,116 
1,059 
1,072 
1,298 
1,668 
1,736 
1,976 
2,350 
1,165 
1,016 



1,789 
2,268 
2,675 
3,134 
3,068 
3,312 
3,880 
4,031 
4,276 
4,643 



8,565 
13, 060 
14, 811 
17, 512 
26, 204 
31, 803 
41,062 
48, 260 
66, 202 
49, 309 



7 
32 
75 
113 
165 
222 
335 
151 
135 
111 



7 

37 
174 
263 
213 
239 
245 
381 
290 
150 



70 
324 

454 
677 
682 
882 
769 
978 
1,093 
632 



700 


86 


967 


196 


945 


265 


1,386 


507 


2,046 


513 


2,817 


659 


4,461 


1,173 


5,728 


1,765 


4,595 


1,080 


2,992 


512 



1,366 

3.466 

5,551 

7,118 

6,766 

8,098 

9.618 

12.486 

21, 375 

10, 495 



For footnotes, see pp. 33 5-336. 



334 



STATISTICS OF INCOME FOR 1949, PART 1 



Table 15. — Taxable fiduciary returns with net income, 1940-49, by States and 
Territories: Number of returns; net income, 1940—43; total income, 1944-49; 
and tax — Continued 

[Money figures in thousands of dollars] 



Income 

year 



Number 
of re- 
turns 



Net in- 
come ' 
1940-43; 
total in- 
come 2 
1944r49 



Tax" 



Number 
of re- 
turns 



Net in- 
come • 
1940-43; 
total in- 
come 2 
1944-49 



Tax i» 



Number 
of re- 
turns 



Net in- 
come ' 
1940-43; 
total in- 
come 2 
1944-49 



Tax" 



1940 
1941 
1942 
1943 
1944 
1945 
1946 
1947 
1948 
1949 



1940 
1941 
1942 
1943 
1944 
1945. 
1946 
1947 
1948. 
1949. 



Utah 



Vermont 



Virginia 



150 


583 


179 


673 


207 


705 


210 


897 


211 


1,108 


231 


1,428 


254 


2,032 


261 


1,458 


246 


1,329 


224 


1,310 



159 
230 
359 
220 
253 
404 
230 
206 
202 



163 


601 


181 


421 


221 


389 


272 


590 


256 


1,088 


298 


1,541 


324 


1,667 


314 


1,582 


264 


1,262 


247 


1,314 



161 
47 
74 
145 
158 
262 
258 
272 
160 
170 



767 
1,129 

919 
1,093 
1,116 
1,438 
1,636 
1,397 
1,301 
1,353 



1,928 
2,599 
2,214 
2,897 
5,934 
8,225 
11,024 
8,955 
9,239 
8,361 



Washington 



West Virginia 



Wisconsin 



808 


3,021 


962 


4,560 


1,147 


4,568 


3*1,340 


3* 5, 178 


3* 1, 202 


3* 6, 384 


3< 1,359 


3* 7, 385 


3*1,473 


3* 10, 665 


3* 1, 548 


3*11,562 


3*1,397 


34 10, 347 


3* 1, 286 


3* 8, 206 



502 
1,240 
1,534 
3* 1, 686 
3* 1, 526 
3*1,688 
3* 2, 500 
3* 2, 530 
3* 1, 976 
3* 1, 446 



359 
491 
514 
566 
598 
689 
744 
764 
673 
711 



1,687 
2,202 
2,206 
2,778 
3,874 
4,649 
5,343 
5,616 
5,938 
5,238 



286 
516 
772 

1,087 
832 
895 
843 
853 

1,025 
777 



1,390 


4,752 


1,843 


6,296 


2,337 


5,439 


2,758 


6,335 


2,347 


10,925 


2,519 


11, 701 


2,828 


16, 086 


2,528 


15,158 


2,306 


17, 128 


2,213 


16, 275 



Wyoming 



1940. 
1941 
1942. 
1943 
1944 
1945 
1946 
1947 
1948. 
1949. 



80 


269 


114 


398 


132 


477 


153 


400 


112 


413 


143 


636 


146 


848 


147 


729 


139 


724 


119 


801 



196 

430 

539 

811 

836 

1,152 

1,628 

1,190 

1,086 

818 



579 
1,305 
1,415 
1,795 
2,021 
1,827 
3,003 
2,687 
2,982 
2,749 



17 
59 
124 
92 
82 
145 
187 
122 
133 
222 



For footnotes, see pp. 335-336. 



STATISTICS OF INCOME FOR 1949, PART 1 



335 



Footnotes for historical tables, 12 through 15, pages 326-334 



1 Net income is the net income taxable to fiduciary, 
that is, net income remaining; in the hands of the 
fiduciary after deductions for allowable expenses and 
the amount distributable to beneficiaries. 

» Total income for 1944 and subsequent years is a 
combination of the profit and loss from rents and 
royalties, from trade or business, from partnerships, 
from sales or exchanges of property, and income 
from dividends, interest, other fiduciaries, and 
miscellaneous income. 

3 Normal tax and surtax include, for 1940-41, the 
defense tax and, for 1943, the victory tax associated 
with normal tax and surtax; also for 1943 the victory 
tax on 1,253 returns with no net income. (See 
note 12.) 

* Alternative tax for 1938^1, in case of net long- 
term capital gain, is the sum of normal tax and sur- 
tax, computed on net income reduced by the amount 
of net long-term capital gain, and 30 percent of the 
net long-term gain; and in the case of net long-term 
capital loss, is the sum of normal tax and surtax on 
net income, increased by the net long-term capital 
loss, minus 30 percent of such loss. The alternative 
tax for 1942-47, occurring in case of a net long-term 
gain 01 an excess of net long-term capital gain over 
net short-term capital loss, is the sum of normal tax 
and surtax on net income reduced by the amount of 
such gain, plus 50 percent of such gain. The alter- 
native tax includes, for 1940-41, the defense tax and, 
for 1943, the victory tax associated with the alter- 
native tax. 

' Tax credits for the fiduciary's share of income 
tax paid to foreign countries or possessions of the 
United States and of income tax paid at source on 
interest from tax-free covenant bonds, although 
allowable, were not tabulated from fiduciary returns 
for 1937-42, 1944, nor for 1948-49. 

• Tax after tax credits, 1943, 1945 and subsequent 
years. Tax includes for 1940-41 the defense tax; for 
1943 the victory tax on returns with no net income 
as well as that on returns with net income. 

f For 1943, the number of returns, normal tax and 
surtax, and total tax include 1,2.53 taxable fiduciary 
returns with no net income which have victory tax 
on victory tax net income. (See note 12.) 

8 Net income classes are based on the net income 
tabulated for 1937-43. (See note 1.) 

' Total income classes are based on the total income 
tabulated for 1944-49. (See note 2.) 

10 Tax for 1937-44 is the tax before credits relating 
to foreign taxes paid and to tax paid at source. De- 
fense tax for 1940-41 and victory tax for 1943 are in- 
cluded. For 1945-49, the tax is after tax credits. 
(See note 5.) 

" Effective tax rates are based on the net income 
and tax for 1937-43 and on the total income and tax 
for 1944-49, as tabulated in this table for the respec- 
tive years. 

12 For 1943, there are 1,253 taxable fiduciary returns 
which have a deficit in income tax net income taxable 
to the fiduciary, but which have a victory tax lia- 
bility on victory tax net income taxable to the 
fiduciary. These returns are classified as taxable 
returns with no net income. 

IS Deficit. 

» Amounts of income are the net amounts by 
which gross receipts exceed deductions as reported 
in the schedules on the returns; net losses reported 
in sources of income are transferred in tabulation to 
deductions, 1937-43, and are tabulated under a 
specified deduction or in other deductions. 

i» Business profit or loss is the current year profit 
or loss. (Net operating loss deduction, allowable 
against total income for 1940 and thereafter, is re- 
ported in other deductions.) 

i« Partnership profit or loss excludes the taxable and 
partially tax-exempt interest on Government obli- 



gations; dividends on share accounts in Federal 
savings and loan associations issued prior to March 
28, 1942; and capital gain or loss for 1938 and subse- 
quent years. 

1' Net capital gain or loss for 1937 is the net capital 
gain or loss from sales or exchanges of capital assets, 
regardless of time held, after certain percentages 
depending on the time the assets were held and after 
the limitation on the deduction for capital loss have 
been applied. The net capital loss deduction is 
limited to $2,000. Amounts exclude such gain or 
loss received through partnerships and fiduciaries. 

1' For 1938-41, short-term applies to sales of capital 
assets held 18 months or less upon which 100 percent 
of the recognized gain or loss is taken into account. 
The short-term gain reported includes the net gain 
or loss from such sales received through partnerships 
and common trust funds, and for 1939-41, is after the 
allowable deduction for carryover. The net short- 
term capital loss is not deductible in the current year 
but is carried forward to the succeeding year in an 
amount not in excess of the net income for the year 
in which the loss is sustained and can be deducted 
only to the extent of the net short-term capital gain 
In such succeeding year. 

i« For 1938-41, long-term applies to sales of capital 
assets held more than 18 months upon which 66?^ 
percent of the recognized gain or loss on sales of 
assets held 18 months but not more than 24 months 
and 50 percent of the recognized gain or loss on sales 
of assets held more than 24 months, are taken into 
account. The amounts reported include the net 
gain or loss from such sales received through partner- 
ships and common trust funds. The net long-term 
capital loss is deductible from total income. 

21 For 1942-49, net gain or loss from sales or ex- 
changes of capital assets is the result of combining 
the net short- and long-term capital gain and loss 
and the allowable carryover, also amounts received 
through partnerships and common trust funds. 
The deduction for a net loss from sales of capital 
assets is limited to the loss, or to the amount of net 
income computed mthout regard to capital gains 
and losses, or to $1,000, whichever is smallest. 

Short-term applies to sales of capital assets held for 
6 months or less upon which 100 percent of the 
recognized gain or loss is taken into account; and 
long-term applies to sales of capital assets held more 
than 6 months upon which 50 percent of the recog- 
nized gain or loss is taken into account. 

The excess of net loss from current year sales of 
capital assets over the allowable deduction, i. e., the 
net capital loss, may be carried forward as a short- 
term capital loss in 5 succeeding years to the extent 
that it exceeds the net capital gain of any year 
intervening between the year in which the loss is 
sustained and the 5th succeeding year. (For carry- 
over, see pp. 68-70.) 

21 Property other than capital assets is property 
used in trade or business of a character which is sub- 
ject to the allowance for depreciation; also includes 
for 1941-49 certain Government bonds which are not 
capital assets; and for 1942^9 real property used in 
trade or business. 

!2 Income from other fiduciaries excludes taxable 
and partially tax-exempt interest on Government 
obligations; and dividends on share accounts In 
Federal savings and loan associations issued prior to 
March 28, 1942. 

" Dividends, foreign and domestic, exclude those 
received through partnerships and other fiduciaries; 
and dividends on share accounts in Federal savings 
and loan associations issued prior to March 28, 1942. 

'< Partially tax-exempt interest (exempt from nor- 
mal tax) is that received on certain Government 
obligations issued prior to March 1, 1941, namely, 
United States savings bonds and Treasury bonds 
owned in excess of $5,000 and obligations of instru- 
mentalities of the United States other than those 
issued under the Federal Farm Loan Act or that act 
as amended. Amounts include such interest received 
through partnerships and other fiduciaries; and for 



(Footnotes continued on p. 336) 



336 



STATISTICS OF INCOME FOR 1949, PaRT 1 



Footnotes for historical tables, 12 through 15, pages 326-334 — Continued 



1943 includes dividends on share accounts in Federal 
savings and loan associations issued prior to March 
28, 1942. Amortizable bond premium has been de- 
ducted for 1942-46. For 1944 and subsequent years, 
this interest is not tabulated separately from other 
interest. 

« Taxable interest on Government obligations is 
that received on Treasury notes issued on or after 
December 1, 1940, and on obligations of the United 
States, or any agency or instrumentality thereof, 
issued on or after March 1, 1941, Including such 
interest received through partnerships and other 
fiduciaries. Amortizable bond premium has been 
deducted for 1942-46. This interest is not tabulated 
separately for 1944 and subsequent years. 

^ Dividends on share accounts in Federal savings 
and loan associations issued prior to March 28, 1942 
(exempt from normal tax), include those received 
through partnerships and other fiduciaries. Such 
dividends are included in other income for 1938-40, 
and in partially tax-exempt interest for 1943. 

2' Interest paid excludes that reported in business 
and rent expenses, and interest paid to carry non- 
taxable obligations. 



2' Taxes paid exclude those reported in business or 
rent expenses, and real estate taxes assessed against 
property which tend to increase the value; Federal 
income taxes, estate, inheritance, legacy, or gift 
taxes; and foreign taxes paid if any portion thereof is 
claimed as a tax credit. 

2» Other deductions include bad debts and loss from 
fire, storm, shipwreck, or other casualty, or from 
theft, not compensated for by insurance or otherwise; 
also for 1937-40 loss from rents and royalties; for 1940- 
49 net operating loss deduction. 

3" Total income for 1944^9 is the result of combin- 
ing the positive items of income and the net losses 
reported under income. It is not comparable with 
total income for 1943 and prior years. For this 
period, total income is the sum of the positive items 
of income only, and the net losses reported under 
income are tabulated as deductions. 

'1 Included in other deductions. 

'2 Included in other taxable interest. 

33 Included in Washington. 

34 Includes Alaska. 



ESTATE TAX RETURNS 



337 



i 



ESTATE TAX RETURNS 

SUMMARY DATA 

During the calendar year 1950, there were filed 27,144 estate tax 
returns for the estates of citizens and aliens. The value of gross 
estate reported on these returns is $4,942,251,000 and the net estate 
is $1,934,837,000 with Federal estate tax of $486,749,000. As com- 
pared with data for the preceding year, there is an increase of 1,240 
returns, or 4.8 percent; decrease in gross estate of $15,475,000, or 
0.3 percent; decrease in net estate of $191,345,000, or 9.0 percent; 
and tax decrease of $84,079,000, or 14.7 percent. 

The 25,858 returns for citizens and resident aliens show gross estate 
value of $4,918,094,000, which includes $791,736,000 gross estate 
reported on nontaxable returns. The 17,411 taxable returns show 
gross estate of $4,126,358,000, net estate of $1,441,344,000 subject 
to the basic tax and $1,916,487,000 subject to the additional tax. 
The total basic and additional tax habihty is $483,520,000. The 
effective tax rate for taxable returns is 25.2 percent. 

The 1,286 returns for estates of nonresident aliens show gross estate 
value of $24,157,000, net estate value of $18,192,000, and estate tax 
liabihty of $3,229,000. 

Tax credits for State inheritance, etc., taxes of $48,940,000, for 
Federal gift taxes of $518,000, and for foreign death duties of $965,000 
are claimed against the gross basic and additional taxes. The total 
tax credits claimed represent 9.4 percent of the combined gross 
"basic and additional taxes. 

ESTATE TAX RETUKNS INCLUDED 

Estate tax returns. Forms 706 and 706NA, used for this report 
are those filed during the calendar year 1950 for estates of citizens 
and aHens, regardless of the date of death of the individual or of the 
appHcable revenue act, but exclude returns which show gross estate 
value below the statutory amount for which a return is required 
under the act in effect at time of death. Of the 25,858 returns for 
estates of citizens and resident aliens, 25,504 returns show date of 
death on or after January 1, 1948, and are filed under the 1948 act; 
310 show date of death in the period October 22, 1942 through Decem- 
ber 31, 1947, and are filed under the 1942 act; the remaining 44 
returns are filed under earlier acts — 9 under the 1941 act, 7 under 
the 1940 act, 20 under the 1935 act, 1 under the 1934 act, 3 under 
the 1926 act, and 4 under 1924 or prior acts. The 1,286 returns for 
estates of nonresident aliens are not classified by revenue acts; but it 
was ascertained that they include 42 returns for the estates of non- 
resident citizens who died prior to May 11, 1934. Previous to this 
date the estate of a nonresident citizen is subject to the same provisions 
as apply to the estate of a nonresident alien. All data are taken from 
unaudited returns. 

339 



340 STATISTICS OF INCOME FOR 1949, PART 1 

ESTATE TAX LAW 

The Federal estate tax, imposed under chapter 3 of the Internal 
Revenue Code, is neither a propertj^ nor an inheritance tax. It is 
imposed upon the transfers of the entire net estate, not upon any 
particular legacy, devise, or distributive share, and the transfer of 
property is taxable although it escheats to the State for lack of heirs. 
Under the 1932 and subsequent acts, the estate tax consists of (a) 
a basic tax, (6) an additional estate tax which is the excess of a tenta- 
tive tax over the basic tax, and (c) the defense tax restricted to the 
estates filed under the 1940 act. Both the basic tax and the tentative 
tax are computed at graduated rates. The basic tax provisions 
specify rates from 1 percent of the net estate not in excess of $50,000, 
increasing to 20 percent of the amount over $10,000,000. The ten- 
tative tax rates, in effect on and after September 21, 1941, are 3 
percent of the net estate not in excess of $5,000, progressing to 77 
percent of the amount over $10,000,000. Estate tax under acts prior 
to the 1932 act corresponds, in general, to the basic tax under the 
1932 act and is tabulated as basic tax in the tables for estate data. 
A resume of the principal estate tax provisions including rates, 
credits, and specific exemption, apphcable under each act from 1916 
is given on pages 456-460. 

An estate tax return is required for the estate of every individual 
whose gross estate value at date of death exceeds the amount of specific 
exemption allowable under the act in effect at time of death. Under 
the 1942 and subsequent acts, an estate tax return is required for the 
estate of a citizen or resident alien if the value of the gross estate at 
date of death exceeds $60,000, while under the 1935 act a return is re- 
quired if the gross estate exceeds $40,000, and under the 1934 act a 
return is required if the gross estate exceeds $50,000. Under earlier 
acts, a return is required for the estate of a resident citizen and resident 
aHen if the value thereof exceeds $50,000 under the 1932 act, $100,000 
under the 1926 act, and $50,000 under the 1924 or prior acts. Under 
the 1942 act, the increase from $40,000 to $60,000 in gross estate value 
for which a return is required is the result of an equivalent increase in- 
specific exemption. The increased specific exemption compensates 
in some measure for the provision that life insurance not in excess of 
$40,000 payable to beneficiaries other than the estate, formerly ex- 
cluded, is included in the gross estate under the 1942 and subsequent 
acts. 

An estate tax return is required for the estate of a nonresident alien: 
who died on or after October 22, 1942, only if the part of his gross 
estate (as defined by statute) situated in the United States exceeds 
$2,000 in value at time of death. However, if death occurred before 
this date, a return is required if any part of the gross estate, regardless- 
of value, is situated in the United States. The estate of a nonresident 
citizen who died prior to May 11, 1934, also is subject to the latter 
requirement. 

The estate tax return is due 15 months after the date of death; how- 
ever, an extension of time for filing may be granted by the Commis- 
sioner of Internal Revenue. The return for the estate of a resident 
decedent must be filed with the collector in whose district the decedent 
had his domicile at time of death; and the return for the estate of a 
nonresident decedent must be filed with the collector in whose district 
the gross estate in the United States is situated. Regardless of when. 



STATISTICS OF INCOME FOR 1949, PART 1 341 

the return is filed, the estate is subject to the statutory provisions in 
effect at date of death. 

The Revenue Act of 1948, dated April 2, 1948, amended the estate 
tax provisions of the Code in several respects, among which are: 

(a) Repeal of the provisions requiring the entire value of community- 
property to be included in the gross estate, with the result that only 
the decedent's one-half interest in community property is included in 
the gross estate of an individual who died on or after January 1, 1948. 
However, the estate tax liability on an estate of an individual whose 
death occurred on or after January 1, 1948, but before April 3, 1948, 
shall not exceed that which would be imposed under the 1942 act. 

(b) A deduction, referred to as a marital deduction, is allowed for 
the computation of the net estate of a citizen or resident alien whose 
death occurred after December 31, 1947. The marital deduction is 
allowed with respect to certain property interests included in the gross 
estate which pass or have passed from the decedent to the surviving 
spouse and which qualify for such deduction, but the deduction can- 
not exceed 50 percent of the adjusted gross estate value. 

(c) Deduction for property previously taxed cannot include prop- 
erty received from a spouse who died after December 31, 1947, nor 
property received as gifts after April 2, 1948, from a donor who at 
time of gift was the decedent's spouse, nor property acquired in ex- 
change for either. If the property received by gift from other married 
persons was considered to have been made one-half by the donor and 
one-half by the donor's spouse, then one-half of the gift shall be con- 
sidered as received by the decedent from each such spouse. 

(d) Credit allowed against the estate tax for gift taxes paid under 
the gift tax provisions of the 1932 act with respect to property included 
in the gross estate is limited, as under the estate tax provisions prior 
to the 1948 act, to the smaller of: (1) the amount of gift tax paid in 
respect to such gifts, or (2) the amount of basic and additional estate 
taxes attributable to such gifts. In computing the limitations for this 
credit under the 1948 act, however, the value of gifts included in the 
gross estate is reduced so as to give effect to the gift tax provisions for 
the marital deduction respecting gifts to spouse and for the "split 
gifts" made to third parties, as well as to the estate tax provision for 
marital deduction. 

BASIC ITEMS 

Gross estate for estates of citizens and resident aliens consists of real 
estate, tangible personal property, and intangible personal property. 
Under each category there is tabulated the value of jointly owned 
property, property transferred during the decedent's life, property 
subject to and/or transferred under powers of appointment, property 
previously taxed, and miscellaneous property. The amount tabuJated 
for each is the value as reported in the gross estate for estate tax 
purposes. 

The value of gross estate may be determined, either as of the date of 
death or as of the date 1 year after death, at the election of the execu- 
tor, under the 1935 and subsequent acts. YvTien the value subsequent 
to date of death is elected, it is referred to as the optional value. 
Under the optional value, the entire gross estate is valued as of 1 year 
after death, except that property distributed, sold, exchanged, or 
otherwise disposed of within the year, is valued as of the date of 
disposition. The gross estate is tabulated at whichever value the 



342 STATISTICS OF INCOME FOR 1949, PART 1 

executor used for tax purposes. This provision does not affect the 
minimum value of gross estate for which a return must be filed, the 
basis of which is the value at time of death. Under the 1934 and 
prior acts, the value of gross estate is determined as of the date of 
death. 

In the case of jointly owned property, the entire property is prima 
facie a part of the decedent's gross estate. But it is not the intent of 
the statute that there should be included a greater part thereof than is 
represented by an outlay of funds, which, in the first instance, were 
the decedent's own, or more than a fractional part equal to that of 
each of the other joint owners if none of them has parted with any 
consideration in its acquirement. Whether the entire jointly owned 
property, or any part, or none of it, enters into the makeup of gross 
estate depends on the actual circumstances of acquisition and of 
ownership. 

Property transferred during the decedent's life by means other than 
a bona fide sale for adequate and full consideration in money or 
money's worth is subject to estate tax if the transfer is one of several 
types which include transfers in contemplation of death, transfers 
conditioned upon the decedent's death, transfers under which the 
decedent reserved or retained the use or possession of the property or 
income therefrom, transfers under which the decedent retained the 
right to designate who shall possess or enjoy the property or income 
therefrom, and transfers under which the enjoyment of the trans- 
ferred property is subject, at decedent's death, to change through the 
exercise of power to alter, amend, revoke, or terminate. 

All property subject to powers of appointment, with the exception 
of certain limited powers and certain powers created prior to October 
22, 1942, is includible in gross estate, if the decedent had the power of 
appointment at time of death, or if he exercised or released the power 
during his lifetime in contemplation of death, by a disposition in- 
tended to take effect at or after death, or by a disposition under which 
he retained possession or enjoyment of the property, or the right to 
the income therefrom, or under which he retained the right to designate 
the persons who shall possess or enjoy the property or the income 
therefrom. However, if the decedent died prior to October 22, 1942, 
there is included only the property passing under a general power of 
appointment exercised by the decedent. 

Property previously taxed includes property received by the 
decedent by gift within 5 years prior to death, or received by gift, 
bequest, or inheritance from any person who died within 5 years prior 
to the death of the decedent, or property acquired in exchange there- 
for, with, respect to which a deduction is authorized because a gift tax 
was paid by the donor or an estate tax was paid in behalf of the prior 
estate. 

The entire amount of life insurance is included in the gross estate 
under the 1942 and subsequent acts, whether receivable by the estate 
or by beneficiaries other than the estate. On returns for estates 
taxed under the 1941 and prior acts, a negligible number of returns 
show an amount of tax-exempt insurance receivable by beneficiaries 
other than the estate, not exceeding in aggregate $40,000 for any one 
estate. The 1942 act eliminated this exemption. 

Marital deduction is authorized, under the 1948 act, in computing 
the net estate of citizens or resident aliens who died on or after Januarv 



STATISTICS OF INCOME FOR 1949, PART 1 343 

1, 1948. The deduction is allowed with respect to property interests 
included in the gross estate, which pass or have passed from the 
decedent to the surviving spouse and which qualify for this deduction ; 
but the deduction is limited to the smaller of (1) one-half of the value 
of the adjusted gross estate, or (2) the value of qualifying property 
interests which pass to the surviving spouse. The deduction is 
generally not available where the gross estate consists of the decedent's 
interest in property held under community property laws. The 
amounts of adjusted gross estate and ot property passing to the 
surviving spouse (tabulated as bequests to surviving spouse) , used in 
connection with the limitation for marital deduction, are shown as 
information items and explained below. 

Net deduction for property previously taxed is a deduction, subject to 
certain conditions and limitations, allowable when there is included 
in the gross estate of an individual property received by him as gifts 
from any person within 5 years prior to death, or received by gift, 
bequest, or inheritance from any person who died within 5 years prior 
to his death, or property acquired in exchange thereof. The property 
respecting which the deduction is sought must have formed a part 
of the prior decedent's gross estate situated in the United States, or 
have been included in the total amount of the donor's gifts made 
within 5 years prior to the decedent's death. An estate tax or a 
gift tax actually must have been paid with respect to such property 
and such a deduction in respect of the property must not have been 
allowable in determining the value of the net estate of the prior 
decedent. The deduction for property previously taxed cannot include 
property received from a spouse who died after December 31, 1947, 
nor gifts received from a spouse after April 2, 1948, nor property 
exchanged for either. 

This deduction is limited to the value of such property as finally 
determined in the case of prior decedent or donor, or as it is valued in 
the gross estate of the present decedent, whichever is lower, and is 
further reduced by a proportionate reduction which is equal to that 
proportion of total deductions except property previously taxed, 
which the value of property previously taxed bears to gross estate. 
However, in the case of an individual who died on or after October 22, 
1942, if the property previously taxed includible in the gross estate 
is not wholly subject to general claims, the computation of the net 
deduction gives consideration to the fact that certain claims are 
enforceable first, or solely, against specified property, and that the 
value, in whole or in part, of some property included in the gross estate 
(including property previously taxed) is exempt from claims of credi- 
tors. This is accomplished by two reductions in the amount other- 
wise deductible: First, before appl3dng the proportionate reduction, 
the amount otherwise deductible is reduced by that portion thereof 
which represents the specific claims against the property previously 
taxed; and, second, the balance thus obtained is further reduced by 
the proportionate reduction as stated above except that the amounts 
therein represent only such amounts as are subject to general claims. 
For an estate subject to both basic and additional taxes, the allowance 
of a different specific exemption for the purpose of each tax causes this 
net deduction for property previously taxed to differ also, in which case 
the amount tabulated is the net deduction used in computing the net 
estate for additional tax. 



344 STATISTICS OF INCOME FOR 1949, PART 1 

Specific exemption for the purpose of the additional tax is $60,000 
for estates of citizens or residents who died on or after October 22, 
1942; $40,000 if death occmred in the period August 31, 1935 through 
October 21, 1942; $50,000 if death occurred in the period May 11, 
1934, through August 30, 1935; and $50,000 for the estates of resident 
citizens or resident aliens who died in the period June 6, 1932 through 
May 10, 1934. 

For the purpose of the basic tax, there is allowed a specific exemption 
of $100,000 for estates of resident citizens or resident aliens who died 
on or after February 26, 1926, and also for estates of nonresident 
citizens who died on or after May 11, 1934; and $50,000 for estates of 
resident citizens or resident aliens who died prior to February 26, 1926. 

A specific exemption of $2,000 is authorized for the estates of non- 
resident aliens who died on or after October 22, 1942, in computing 
the net estate for basic tax as well as the net estate for additional tax. 

For estates which are subject to both basic and additional taxes, 
that is, estates of individuals who died on or after June 6, 1932, the 
specific exemption tabulated is that allowed for purposes of the 
additional tax. 

Disallowed deductions constitute that portion of total deductions 
equal to the excess of the sum of funeral and administration expenses, 
debts of the decedent, mortgages and liens, and support of dependents 
over the value of property subject to claims includible in gross estate, 
and are disallowed as a reduction from gross estate in computing both 
the net estate for basic tax and the net estate for additional tax. This 
provision applies only to the estates of individuals who died on or after 
October 22, 1942. 

Net estate is the excess of gross estate over allowable deductions. 
Net estate for additional tax is the value thereof subject to additional 
tax; and the net estate for basic tax is the value thereof subject to 
basic tax. In the case of citizens and resident aliens, the value of net 
estate subject to additional tax differs from the value of net estate 
subject to basic tax owing to the different specific exemptions allow- 
able which directly affect deductions and which cause a difference 
in the net deductions for property previously taxed, as previously 
mentioned. If an estate is subject to both taxes, the net estate for 
additional tax and the net estate for basic tax are independently 
tabulated. Estates of nonresident aliens have the same net estate 
value for both basic and additional taxes. 

Net estate before specific exemption is the excess of gross estate over 
allowable deductions except specific exemption, the allowable deduc- 
tions for additional tax being used when the estate is subject to both 
additional and basic taxes. 

Net estate jor basic tax is the excess of gross estate over allowable 
deductions for basic tax, which deductions include the specific exemp- 
tion of $100,000 for estates of resident citizens and resident ah ens 
who died on or after February 26, 1926, and of nonresident citizens 
who died on or after May 11, 1934, or the specific exemption of $50,000 
for estates of resident citizens and resident aliens who died prior to 
February 26, 1926. Estates of nonresident ahens who died on or 
after October 22, 1942, are allowed $2,000 specific exemption for basic 
tax. 

Net estate jor additional tax is the excess of gross estate over the 
allowable deductions for additional tax, which deductions include the 



STATISTICS OP INCOME FOR 1949, PART 1 345 

specific exemption of $60,000 for estates of citizens and resident aliens 
who died on or after October 22, 1942; $40,000 if death occurred in 
the period August 31, 1935 through October 21, 1942; $50,000 if death 
occurred in the period May 11, 1934 through August 30, 1935; or the 
specific exemption of $50,000 for the estates of resident citizens and 
resident ahens who died in the period June 6, 1932 through May 10, 
1934. Estates of nonresident aliens who died on or after October 22, 
1942, are allowed specific exemption of $2,000 for the computation 
of net estate for additional tax. 

Gross basic tax is the basic tax, before tax credits, computed at basic 
tax rates on the net estate for basic tax. The rates in effect February 
26, 1926, and thereafter (1926 and subsequent acts) specify 1 percent 
of the net estate value not in excess of $50,000 increasing to 20 percent 
of the net estate in excess of $10,000,000. (The rates under earlier 
acts vary from this range.) 

Gross additional tax is the additional tax, before tax credits, on the 
net estate for additional tax. Gross additional tax is the excess of a 
tentative tax, computed on the net estate for additional tax at the 
tentative tax rates in effect at date of death, over the gross basic tax. 
The tentative tax rates in effect September 21, 1941, and thereafter 
(1941 and subsequent acts) specify 3 percent of the net estate for 
additional tax not in excess of $5,000 increasing to 77 percent of such 
net estate value in excess of $10,000,000. (Tentative tax rates under 
the earlier acts are successively lower.) 

Tax credit for State inheritance, etc., taxes is allowed against the gross 
basic tax only. This credit is based on the amount of estate, inherit- 
ance, legacy, or succession taxes actually paid to any State, Territory, 
the District of Columbia, or (after June 29, 1939) to a possession of 
the United States, with respect to property included in the gross 
estate. The amount of tax credit allowed is limited to 80 percent of 
the gross basic tax (prior to October 22, 1942, to 80 percent of the 
gross basic tax less the credit allowed for gift taxes paid). 

Tax credit for Federal gift taxes is allowed against both the basic 
tax and the additional tax, for gift taxes paid in respect to property 
included in the gross estate. The amount of credit applicable to the 
basic tax and to the additional tax is not separately reported. Credit is 
allowed against the basic tax for any gift tax paid under the 1924 act 
in respect to property included in the gross estate ; but the credit can- 
not exceed the amount of basic tax after deduction of the credit 
allowed for State inheritance taxes. 

Credit is allowed against both the basic tax and the additional tax 
for gift tax paid under gift tax provisions of the 1932 and subsequent 
acts, in respect to property included in the gross estate. This credit 
is limited to the smaller of (1) the amount of gift tax paid in respect to 
such property, or (2) the amount of basic and additional estate taxes 
attributable to such gifts included in the gross estate. Under the 
1948 act, the amount of each limitation is computed under a specified 
formula wherein the value of the included gift is reduced by exclusions, 
charitable gifts, and marital deduction so that the value of the gift 
represents only the amount taxed for gift tax purposes or for estate 
tax purposes as the case may be. 

Tax credit for foreign death duties is authorized under conventions 
with Canada, United Kingdom, and France. Under these agreements 
for the avoidance of double taxation and prevention of fiscal evasion 

254077—54 23 



346 STATISTICS OF INCOME FOR 1949, PART 1 

with, respect to taxes on the estate of deceased persons, a tax credit is 
allowed against the Federal estate tax on the estate of a resident alien 
or citizen of the United States with respect to property subjected to 
death taxes by both the United States and the contracting country. 
Under the convention with Canada, effective June 14, 1941, a tax 
credit (with limitation) is allowable for Dominion succession duties 
paid in respect to property situated in Canada and subjected to taxes 
in both countries. Under the convention with the United Kingdom, 
effective July 25, 1946, a tax c